. \\n \\nAUTHORIZED DISPOSITION \\nDelete from directory 6 months after file transfer. \\n \\n3. NQRS <date> files. \\n \\nAUTHORIZED DISPOSITION \\nDelete from directory 6 months after file transfer \\n \\n(C) NQRS Master Data Files. (Job No. N1-58-06-8) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 years after close of reporting year. \\n \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n209 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 22 \\n \\nTAX ADMINISTRATION – COMPLIANCE \\n \\nThe records covered by this Schedule are created and accumulated in Compliance activities. These \\ninclude Business Operating Divisions under the Deputy Commissioner, Services and Enforcement: \\n \\n• Large Business and International (LB&I); \\n• Wage and Investment (W&I); \\n• Small Business/Self-Employed (SB/SE); and \\n• Tax Exempt and Government Entities (TE/GE). \\n \\nThe Compliance Business Operating Divisions are the principal assistants to the Commissioner on all \\nmatters pertaining to the development of programs, systems, methods, and procedures for \\nimplementation and operation of the Internal Revenue Service Automatic Data Processing Plan, the \\naccounting for the internal revenue, the receipt and integrated processing of tax returns and \\nother documents, the review and coordination of all reports, the collection of delinquent accounts, \\nobtaining delinquent returns, and providing responsive services to taxpayers. \\n \\nThis Schedule is divided into two major functional records areas, general administrative records, and \\nprogram and functional records. To facilitate reference, this Schedule contains a forms listing cross-\\nindexed to specific items. An alphabetic listing has been removed. \\n \\nUnless otherwise indicated, files should be cut off annually on a calendar year or fiscal year basis. \\n \\nThis transmits revised text for Records Control Schedule (RCS) 22 for Tax Administration-Compliance. \\nThe records disposition authorizations in this Schedule are based upon administrative \\ndeterminations of the Internal Revenue Service and authority of the Archivist of the United States. \\n \\nUpdates to this RCS include changes in series title and disposition for Item 11 (Treasury Inspector \\nGeneral for Tax Administration (TIGTA) Audit Reports and Collateral Investigation Reports), and \\ndisposition approvals for new Items 55 (Auto Preassessed Installment Agreement GII, APIA GII), 56 \\n(Affordable Care Act Information Returns Database, IRDB), and 57 (eWorkforce Management, eWFM, \\nSystem). \\n \\nGeneral Records Schedules (GRS) authorities have been updated to reflect new National Archives and \\nRecords Administration (NARA) numbering scheme and retentions, including the minimum GRS \\ndisposition for system documentation. For any (temporary) electronic system in this Schedule, \\ndocumentation (i.e. data dictionary records, file specifications, code books, user guide formerly \\n“Item D” for most systems) must be maintained for at least 5 years after the project/activity/ \\ntransaction is completed or superseded, or the associated system is terminated, or the associated \\ndata is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). \\n \\nITEM NO \\nDESCRIPTION OF RECORDS \\n \\n \\nGENERAL ADMINISTRATIVE RECORDS \\n1 \\nAdministrative Management and Organization Records. (Job No. N1-58-11-15) \\n \\n(1) Records, whether studies, analyses, or correspondence, which established the \\npolicies, practices, and programs for the management of the Services and \\nEnforcement. Included are organizational changes, functional realignments and \\nresponsibilities, long and short range planning documents. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n210 \\nCut off correspondence annually; studies and case files upon completion of study or \\nat appropriate phase. \\nRetire to Records Center 5 years after cutoff. \\nTransfer to the National Archives 10 years after cutoff. \\n \\n(2) Record copies which document the history of the Services and Enforcement. \\nCorrespondence and case files of this type of documentation may contain analyses, \\ncoordinations, approvals and disapprovals, recommendations, plans and \\nimplementing instructions for the plans, and any background materials which \\ncontribute to an \\nunderstanding of or provide an explanation for complete documents. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off annually or upon completion of study. \\nRetire to Records Center 5 years after cutoff or when no longer needed. \\nTransfer to the National Archives 10 years after cutoff. \\n \\n(3) Reference copies of records listed in (1) and (2) above. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n2 \\n \\nGeneral Administrative and Housekeeping Correspondence. Routine \\ncorrespondence, transmittals, teletypes, and requisitions that relate to administrative, \\nhousekeeping, and facilitative roles of the organization and not procedural in nature. \\n(Job No. NN-169-10, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n3 \\n \\nOffice Services Records. Records pertaining to internal service operations, \\nacquisitions, allocations and administration of space, building maintenance, safety \\nand protection, printing and reproduction, building passes, telephone services, \\nequipment and equipment inventory, furniture and equipment repairs and services, \\nreplacement and repairs of utilities. Also includes studies and reports of supply and \\nequipment needs. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n4 \\n \\nCommunication Management Files. Records consisting of correspondence, \\ntelecommunications, envelopes, mail and messenger management programs; \\nprocedures and general management pertaining to control and routing of mail, \\nestablishing and revising the mail and messenger service, and envelope \\ndevelopment; studies and analyses of efficiency and cost of operations listed, and all \\nassociated recommendations, concurrences, approvals, and follow-up \\ncorrespondence. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 2 years old. \\nDestroy when 5 years old. \\n \\n5 \\nTransitory Records. Requests for information and copies of replies which involve no \\nadministrative action, policy decision, special compilation, or research; requests for \\nand transmittals of publications, photos, and other informal literature; \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n211 \\nacknowledgements and transmittals of inquiries and requests transferred elsewhere \\nfor reply. (Job No. NN-172-48, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 months old. \\n \\n6 \\n \\nReference Files. Extra copies of memos, letters, forms, reports, etc., in convenience \\nfiles, chronological files, and spindle copies. (Job No. NN-172-48, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n7 \\n \\nIncentive Awards Suggestion File. Closed file of employee suggestions, \\nevaluations, replies to the suggesters and incentive Awards Coordinators. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n8 \\n \\nReserved. \\n \\n9 \\n \\nReserved. \\n \\n10 \\n \\nBusiness Operating Division/Headquarters Review Program Reports. \\n \\n(1) Program review evaluations and associated correspondence on the operations \\nand activities of IRS field offices and campuses (service centers). \\n \\n(a) Record copy. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 5 years old. \\nDestroy when 25 years old. \\n \\n(b) All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n(2) Case files of feeder reports, analysis, and correspondence as inputs to the \\nBusiness Operating Division or Headquarters Review Program Reports. Also \\nincludes miscellaneous visitation and team evaluations reports and correspondence. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 5 years old. \\nDestroy when 10 years old. \\n \\n(3) Project Officers’ files of Business Operating Division or Headquarters inputs. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old or when no longer needed in current operations, \\nwhichever is earlier. \\n11 \\nReserved. \\nNote: This Item previously covered Treasury Inspector General for Tax \\nAdministration (TIGTA) Audit Reports and Collateral Investigation Reports; \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n212 \\nmaintained for 6 years after closure under Job No. Job No. NC-58-75-1. \\nRecords are now covered under RCS 8, Item 104 Business Unit External Audit \\nSupport records for disposal 7 years after the end of the fiscal year in which \\nlast corrective action is closed or if no corrective actions are needed, 7 years \\nafter the end of fiscal year in which final report is issued (Job No. DAA-0058-\\n2022-0003). \\n \\n12 \\n \\nForms Development Case Files. (Job No. N1-58-12-4) \\n \\nA. Tax Forms, Form Letters, and Background Case Material. \\n \\n(1) Record copy of Internal Revenue Service Tax Forms with related instructions. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nTransfer to the National Archives when 25 years old. \\n \\n(2) Background files for each Tax Form including working papers, justifications, \\nmarked proofs, approvals, public comments, and control documentation. \\n \\n(a) Files for Form 1040 series and accompanying schedules, Form 1120 series and \\nForm W series (e.g. W-2). \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the tax year. \\nTransfer to offsite storage when 5 years old. \\nTransfer to the National Archives when 15 years old. \\n \\n(b) Files for all other external Tax Forms. \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nDelete/Destroy when 5 years old. \\n \\n(3) Record copy of Internal Revenue Service Tax-related Form Letters. \\n \\nAUTHORIZED DISPOSITION \\nCut off obsolete forms at end of fiscal year. \\nDelete/Destroy 10 years after cutoff. \\n \\nB. Internal Forms, and Background Case Material. \\n \\n(1) Record copy of Internal Revenue Service Internal Use Forms with related \\ninstructions. \\n \\nAUTHORIZED DISPOSITION \\nCut off obsolete forms at end of fiscal year. \\nDelete/Destroy 10 years after cutoff. \\n \\n(2) Background files for each Internal Use Form including working papers, \\njustifications, marked proofs, approvals, control documentation. Revision history, \\ninstructions for preparation and distribution. (Form is placed in inactive file \\nwhen rescinded, superseded, or rendered obsolete.) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n213 \\nCut off annually. \\nDelete/Destroy when 5 years old. \\n \\n13 \\n \\nReserved. \\n \\n14 \\n \\nInternal Management Issuances and clearance documents (reference copies) with \\nthe supporting case file prepared and issued by Business Operating Divisions. \\nIncludes manual issuances, interim guidance, supplements, etc. (Job No. NC-58-75-\\n1) \\n \\nAUTHORIZED DISPOSITION \\nCut off when file is inactive or obsolete. \\nRetire to Records Center when 2 years old. \\nDestroy when 10 years old. \\n \\nNote: Historical copies are maintained by Publishing Services in W&I. \\n \\n15 \\n \\nReserved. \\n \\n16 \\n \\nCalendars and Schedules. (1990 to Present) These records document the daily \\nactivities of the Deputy Commissioner, Services and Enforcement. (Job No. \\nN1-58-98-1, Item 2) \\n \\n(1) Paper copies of calendars and schedules. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually at the end of the calendar year. \\nRetire to Records Center 5 years after cutoff. \\nTransfer to the National Archives in 5-year blocks when most recent record is 10 \\nyears old. \\n \\n(2) Paper copies of calendars belonging to all other members of the staff. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed for administrative, legal, audit, or other operational \\npurposes. \\n \\n(3) Electronic versions of all calendars. \\n \\nAUTHORIZED DISPOSITION \\nDelete after verification of printed copy. \\n17 \\nReading Files. Copies of memoranda, letters, notes, and documents that are \\naddressed to or signed by the Deputy Commissioner, Services and Enforcement. \\n(Job No. N1-58-98-1, Item 7) \\n \\n(1) Files that pertain to the Deputy Commissioner, Services and Enforcement \\norganization and management of operations. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center 5 years after cutoff. \\nTransfer to the National Archives in 5-year blocks when most recent record is 10 \\nyears old. \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n214 \\n \\n(2) Files maintained by all other members of the Deputy Commissioner's staff. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n18 \\n \\nSubject Files. (1990 to Present) These files relate to specific issues that require the \\nattention of the Deputy Commissioner or the staff. Records include correspondence \\nwith other Federal agencies; vendors; private companies; organizations, institutions; \\ninternal memoranda; staff and contractor studies; reports and related records. (Job \\nNo. N1-58-98-1, Item 9) \\n \\n(1) Subject files on program and policy issues. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center 5 years after cutoff. \\nTransfer to the National Archives in 5-year blocks when most recent record is 10 \\nyears old. \\n \\n(2) Files containing routine or administrative issues. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n19-27 \\n \\nReserved. \\n \\nPROGRAM AND FUNCTIONAL RECORDS \\n \\n28 \\n \\nCorrespondence, Requirements and Specifications Relating to NRP covering \\nprogress reporting and control of document flow (PR&C), input consistency checks, \\nSystem Acceptability Test (SAT) plans for input and output, general and specific \\ninstructions for table output, agreements, coordinations, and validation. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of survey. \\nRetire to Records Center when 2 years old. \\nDestroy when 15 years old. \\n \\n29 \\n \\nNational Research Program (NRP). Statistical output tables designed to measure \\nand evaluate taxpayer compliance to determine whether the operational plans of the \\nService are attaining and maintaining the objectives of tax administration. \\n \\n(1) Official record copy (microfilm or hard copy). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after end of cycle proofing. \\nDestroy when 15 years old. \\n \\n(2) All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations or when 5 years old, \\nwhichever is earlier. \\n \\n \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n215 \\n30 \\nWork Planning and Control (WP&C) Records. Computer-generated reports for \\ndetermining manpower needs and preparing plans to justify the needs, for \\ndistributing the workload, for appraising performance, and for determining the status \\nof actual workload accomplished and manpower expended. \\n \\n(1) Administrative Report, Managers Report, and Abstract Report (weekly). One \\ncurrent year of weekly reports is always maintained. \\n \\nAUTHORIZED DISPOSITION \\nDestroy every 6 months in 6-month increments. \\n \\n(2) Quarterly Performance and Cost Reports. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n(3) Semi-annual Cumulative Performance and Cost Reports and Semi-annual \\nProgram Analysis Reports. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 5 years old. \\n \\n(4) Extra copies of reports listed in (1), (2), and (3) above. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old or when no longer needed in current operations, \\nwhichever is earlier. \\n \\n31 \\n \\nCompliance Research Initiative Tracking System (CRITS). The Compliance \\nResearch Initiative Tracking System (CRITS) is a web based tool used primarily to \\nevaluate the impact of Research's outreach initiatives and to extract specialized data \\nrequested by outside parties including Congress and other agencies. The application \\nallows the user to query Individual Master File (IMF), Individual Return Transaction \\nFile (IRTF), and National Account Profile (NAP) for the disclosure of specific tax \\ninformation on a large number of taxpayers, and then presents this information in an \\neasy to use electronic format. \\n \\n(A) Inputs: The IMF/IRTF/NAF - Query extract includes IRS taxpayer data received \\nelectronically from the Individual Master File, Individual Return Transaction File, \\nand/or National Account Profile. The data in the source system is created and \\nmaintained by that system. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nThe Individual Master File (IMF), Individual Return Transaction File (IRTF), and \\nNational Account Profile (NAP) are scheduled records under IRS Records Control \\nSchedules 18 and 29. Information extracted from the IMF, IRTF, and/or NAP can be \\ndeleted/destroyed upon verification or when no longer needed. \\n \\n(B) System Data: CRITS contains basic individual income tax information. The \\nextracted data is processed at ECC – Detroit to provide the IRS, Congress, and other \\noutside parties with specialized data in a Web-based, easy to use format. The parties \\nuse the data to evaluate the effect of outreach initiative efforts. (Job No. N1-58-09-\\n14) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n216 \\nDestroy when 7 years old or when no longer needed for operational purposes \\nwhichever is sooner. \\n \\n(C) Outputs: CRITS uses the Product to extract only the tax information the user is \\nauthorized to receive, formats that data, and places it in a secured electronic Mail \\nBox. The authorized user can then retrieve the response via the Intranet. Outputs are \\ndata in an easy to use format. End-Users print reports, spreadsheets, and download \\nto databases. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed for business purposes. \\n32-49 \\nReserved. \\n \\n50 \\n \\nStudies and Analyses based on revenue receipts, containing correspondence, \\nreports, directives, press releases, and working papers relating to research studies in \\nwhich analysis of revenue receipts is involved. A study results in a onetime report or \\nin a continuing reporting requirement. Included in the file are reports from the Bureau \\nof Customs, Department of Treasury, and other agencies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after report is completed or reporting requirement is removed. \\n \\n51 \\n \\nAnnual Campus (Service Center) Work Plan. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old. \\n \\n52 \\n \\nCampus (Service Center) Work Schedules issued semi-annually. One current year \\nof semi-annual reports is always maintained. (Job No. NC1-58-76-12, Item 12) \\n \\nAUTHORIZED DISPOSITION \\nDestroy every 6 months the earliest semi-annual report. \\n \\n53 \\n \\nDomestic International Sales Corporations (Form 4876). Forms filed by qualifying \\ncorporations wishing to be treated as Domestic International Sales Corporations. \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately. \\n \\n54 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nOffshore Compliance Initiative (OCI). This system is designed to analyze, display \\nand report information received from summons issued to financial institutions, credit \\ncard companies, and third party processors of financial information which may \\nidentify individuals who are illegally sheltering money offshore. \\n \\n(A) Inputs: Taxpayer information is received from sources external to IRS. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 20 years old, or when no longer needed for legal, audit or \\nother operational purposes. \\n \\n(B) System Data: Taxpayer Information in the OCI database includes account name, \\ncredit card number, all persons with signature authority over account, credit card \\ntransaction data, and other information used to determine if the taxpayer has \\nreported all income that may be held in offshore accounts. (Job No. N1-58-12-2) \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n217 \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 20 years old, or when no longer needed for legal, audit or \\nother operational purposes. \\n \\n(C) Outputs: Outputs include ad hoc queries of names or credit card numbers held in \\nthe system to do further research. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for legal, audit or other operational \\npurposes. \\n \\n55 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAuto Preassessed Installment Agreement GII (APIA GII). This system stores the \\noriginal request provided by the taxpayer: Taxpayer Identification Number (TIN), \\nNameControl, Address, telephone, banking information, Amount owed, proposed \\npayment, payment date. Results from TIN research: Balances owed, filing status, \\nfreezes, status for the last six years, Entity information such as address, telephone \\nand crossreference TINs. Cross-reference TIN research (if applicable): same as TIN \\nresearch. (Job No. DAA-0058-2016-0018-0001) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy data 90 days after required processing completed. \\n \\n56 \\n \\n \\nAffordable Care Act (ACA) Information Returns Database (IRDB). IRDB receives \\nand stores validated electronic Form 1095-A (Health Insurance Marketplace \\nStatement), Form 1094-B (Transmittal of Health Insurance Coverage Statements), \\nForm 1094-C (Transmittal of Employer-Provided Health Insurance Offer and \\nCoverage Information Returns), Form 1095-B (Health Insurance Coverage) and \\nForm 1095-C (Employer-Provided Health Coverage) ACA Information Return Data to \\nsupport ACA and Current Production Environment (CPE) Processes, as well as Fact \\nof Filing data from paper F 1094 series returns. There is no IRDB interface for \\nviewing or altering the records stored in any IRDB schemas. All data contained in \\nIRDB is maintained in its original state, with no change to the integrity or quality of \\nthe data. IRDB does not manipulate or apply business rules to the data. (Job No. \\nDAA-0058-2016-0019-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off data at the end of the calendar year. \\nDelete/Destroy data 3 years after cutoff. \\n \\n57 \\n \\n \\n \\n \\neWorkforce Management (eWFM) System. System data consists of IRS Telephone \\nCustomer/Collection Service Representative (CSR) Agent name, Agent ID number, \\nAgent extension, Agent work schedules, Agent manager’s name, Agent skills group, \\nAgent Standard Employee Identification (SEID), and Agent historical data. This data \\nis used to schedule telephone adherence schedules to meet forecast call demand to \\nthe IRS call centers. (Job No. DAA-0058-2017-0023) \\n \\nAUTHORIZED DISPOSITION \\nCut off data at the end of the calendar year. \\nDelete/Destroy data 7 years after cutoff. \\nFORMS LISTING \\n \\nFORM NO. \\n \\nTITLE \\n \\nITEM NO. \\n\",\n \"Records Control Schedules – \\n22 Tax Administration – Compliance \\nBack to Table of Contents \\n218 \\n1040 \\nU.S. Individual Income Tax Return \\n12 \\n1120 \\nU.S. Corporation Income Tax Return \\n12 \\n2665 \\nSuggestion Evaluation \\n7 \\n4876 \\nElection to be Treated as a DISC \\n53 \\n10292 \\nRequest for CAS Assistance \\n28 \\n10506 \\nCollateral Investigation Request - Estate and Gift \\n11 \\n \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n219 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 23 \\nTAX ADMINISTRATION – EXAMINATION \\nThe records covered by this Schedule are created in the Examination organizations in the Business \\nOperating Divisions, Detroit Computing Center and campuses (service centers), and accumulated in the \\nServices and Enforcement organization, Headquarters, campus, and field offices. \\n \\nThe records fall into several major groups which represent the administrative and programs functions. \\nThey include: \\n \\na. Administrative records pertaining to the overall administration and operating of the Examination \\norganizations. \\n \\nb. Records which document the development of policies and the administration of programs pertaining to \\n(1) the selection of returns for examination, (2) the examination and/or investigation of all classes of tax \\nreturns (with the exception of alcohol, tobacco and firearms), (3) the determination of correct tax liabilities \\nand deficiencies, and penalties where applicable, and (4) the disposition of claims for reward and offers in \\ncompromise. \\n \\nThis transmits revised text for Records Control Schedule (RCS) 23 for Tax Administration-Examination. \\nThe records disposition authorizations are based upon administrative determinations of the Internal \\nRevenue Service and approvals granted by the Archivist of the United States. Changes to this RCS \\ninclude series title and disposition updates to Items 17 and 41 (Treasury Inspector General for Tax \\nAdministration (TIGTA) Audit Reports and Related Workpapers and Correspondence), a description \\nupdate to Item 77 (Federal, State, and Local Referrals, Audit Reports Not Covered/Covered By An \\nAgreement), and notice of disposition approval for Item 76 (Inventory Validation Listing) and Item 78 \\n(Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement). Item 56 \\n(Coordinated Examination Status Report) is no longer created and has been removed from this Schedule. \\nItems 60 (Tax Auditor’s Daily Activity Record) and 63 (Examination Technical Time Report) are obsolete \\nand now covered under Item 85 (Examination Returns Control System, ERCS) in this Schedule. \\n \\nGeneral Records Schedules (GRS) authorities have been updated to reflect new National Archives and \\nRecords Administration (NARA) numbering scheme and retentions, including the minimum GRS \\ndisposition for system documentation. For any (temporary) electronic system in this Schedule, \\ndocumentation (i.e. data dictionary records, file specifications, code books, user guides - formerly \\n“Item D” for most systems) must be maintained for at least 5 years after the project/activity/ \\ntransaction is completed or superseded, or the associated system is terminated, or the associated \\ndata is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). \\n \\nTo facilitate reference, this Schedule contains a forms listings cross-indexed to specific items. An \\nalphabetic listing has been removed. \\n \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n \\nADMINISTRATIVE RECORDS \\n \\n1 \\n \\nExamination Subject Files. Contains correspondence, reports, and other \\ndocuments which have usefulness for reference purposes, and related control cards. \\nThis file contains narrative and statistical reports of the Examination organizations; \\nreports, memoranda, and other papers on the organization and activities of \\nthe Examination organizations, etc. (Job No. N1-58-88-2, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 25 years old. \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n220 \\n2 \\nExamination Subject-Numerical Files. Contains correspondence with taxpayers, \\nthe field, and others on tax cases; instructions to the field; narrative reports; and \\nrelated control cards (EXCEPT those records covered by the Subject Files in Item 1 \\nof this Schedule). (Job No. N1-58-88-2, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n \\n3 \\n \\nExamination Releases, Manuals, and Forms. (Job No. N1-58-88-2, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDestroy obsolete items when 2 years old. \\n \\n4 \\n \\nMemoranda from Chief Counsel giving notification of closing of key cases and \\ncopy of court decisions. (Job No. NN-163-57, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old. \\n \\n5 \\n \\nSuspense File (including Forms 1254 and 1254-A or equivalent forms). (Job No. \\nNN-163-57, Item 4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after close of case. \\n \\n6 \\n \\nMonthly, Quarterly, Annual, and Other Periodic Management Information \\nReports. Includes computer generated reports produced from the Master File and \\nother Management Information Systems of the Service to measure field \\naccomplishments in returns and staff time, additional taxes and penalties proposed, \\nand effected and related material. Record copy microfiche form listings and reports \\nproduced at the Detroit Computing Center. (Job No. N1-58-88-2, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 5 years old. \\n \\n7 \\n \\nDaily, Monthly, and Other Periodic Production Reports used in the preparation of \\nthe statistical reports described in Item 6 of this Schedule. (Job No. N1-58-88-2, Item \\n7) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old. \\n8 \\nTaxpayer File and Related Control Cards. Alphabetical file containing taxpayer \\ninquiry correspondence and field referrals concerning such taxpayers. (Job No. NN-\\n163-57, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old. \\n \\n9 \\n \\nGuidelines, Standards, Training Kits, and Related Materials prepared by the \\nExamination organizations, for on-the-job training in examining and processing \\ntaxpayers’ returns and for testing employees in the activity (EXCEPT records \\ndocumenting administration of the examination training program and a record set of \\ntraining course studies, including audio-visual material which will be PERMANENT.). \\n(Job No. N1-58-88-2, Item 9) \\n \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n221 \\nAUTHORIZED DISPOSITION \\nDestroy when training activities are completed or eliminated. \\n \\nPROGRAM AND FUNCTIONAL RECORDS \\n \\n10 \\n \\nApplications for Extension of Amortization or Related Material filed by taxpayers \\nelecting to extend amortization over a period of years. (Job No. II-NNA-756, Item \\n127) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 15 years old. \\n \\n11 \\n \\nPrecedent and Historical File. Consists of capital stock tax returns and related \\ndocuments, including suit cases and administrative refund cases involved in claims \\nfor refund or exemption from the tax on the ground of ″not doing business″ or under \\nthe provisions of Section 101, 201, 204, and 207 of the Internal Revenue Code of \\n1939. (Job No. N1-58-88-2, Item 17) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 50 years old. \\n \\n12 \\n \\nClaim Work Cards (alphabetical set). Summarizes the history of all capital stock \\ntax claims for the period 1933 to 1952. These cards disclose the date of filing, date of \\nclosing and action taken. (Job No. N1-58-88-2, Item 18) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 25 years old. \\n \\n13 \\n \\nAward Claim Cases (with related indexes). Documents requests for rewards for \\nsupplying information to the Government relative to alleged tax violations. They \\ninclude correspondence, special reports, memorandum of opinion closing the case, \\nnotice of action taken relative to the claim, and evidence of collection or deposit of \\ntax upon which the reward, if any, is based. \\n \\nNote: Award claim cases in general were referred to District Directors in July, \\n1953. Current Headquarters records relating to this item primarily consist of \\ncorrespondence with informants and field offices included in the item on \\nTaxpayer files and related control cards. (Job No. N1-58-88-2, Item 19; pen and \\nink changes to series title [from Rewards Claim Cases] and Records Center \\nretirement [from 10 years after case is closed] completed/approved by NARA \\n5/14/2016). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 5 years after case is closed. Earlier retirement is approved, \\nif volume warrants with manager approval. \\nDestroy 25 years after case is closed. \\n \\n14 \\n \\nNational Research Program (NRP). Correspondence requirements and \\nspecifications data, which covers checksheets, general and specific instructions for \\nagreements, coordination and validations, System Acceptability Testing (SAT) Plans \\nfor input and output and table results. (Job No. NC1- 58-79-7, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when no longer needed in current operations. \\nDestroy when 25 years old. \\n \\n \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n222 \\n15 \\nResearch and Special Projects. Includes surveys, studies, samples, tests, \\ncorrespondence, checksheets, workpapers, printouts, study tables, specifications, \\nfiles, sampling reports and other detail records pertinent to the mission. (Job No. \\nNC1-58- 79-7, Item 8) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after final report has been completed and evaluated. \\nDestroy when 6 years old. \\n \\n16 \\n \\nSenate Select Committee. Correspondence, status reports, background files, \\nworkpapers and other data pertinent to the investigative activities. (Job No. NC1-58-\\n79-7, Item 9) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 10 years old, provided that authorization of the Senate Select \\nCommittee involved in selected investigative activity has been obtained. \\n \\n17 \\n \\nReserved. \\n \\nNote: Item 17a previously covered Treasury Inspector General for Tax \\nAdministration (TIGTA) Audit Reports and Related Workpapers and \\nCorrespondence. \\n \\nRecord copies are now covered under RCS 8, Item 104 Business Unit External \\nAudit Support records for disposal 7 years after the end of the fiscal year in \\nwhich last corrective action is closed or if no corrective actions are needed, 7 \\nyears after the end of fiscal year in which final report is issued (Job No. DAA-\\n0058-2022-0003). All other (reference) copies should be disposed of when no \\nlonger needed. \\n18-33 \\nReserved. Disclosure Activity records have been moved to RCS 8 for \\nAdministrative/Organizational Records. \\n \\nADMINISTRATIVE FILES (Regional and District Offices) \\n \\n34 \\n \\nCorrespondence Files. Memoranda, teletypes, etc., (excluding records covered by \\nItem 35 in this Schedule) pertaining to the administrative, housekeeping, or \\nfacilitative functions relating to the overall administration and operation of an \\nindividual office. (Job No. IINNA-1241, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n35 \\n \\nGeneral Correspondence Files. Intra-Service correspondence and related \\ndocuments covering program activities (not covered elsewhere in this Schedule) \\ninvolving procedures, rulings and decisions of a general nature, not involving the tax \\nliability of a specific taxpayer and case. Also, general correspondence with the \\npublic, Congress and other federal agencies regarding federal taxation and not a part \\nof a specific case. (Job No. NC1-58-79-6, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n36 \\n \\nRoutine Transmittal Letters and Memoranda. Records pertaining to the shipment \\nand receipt of returns and documents within the examination function (includes Form \\n3210, Document Transmittal) (Job No. II-NNA-1241, Item 3). \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n223 \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old. \\n \\n37 \\n \\nMinutes or Summaries of Conferences and Meetings. Documentation of minutes \\nor summaries of conferences and meetings, including information on decisions \\nreached and action taken or to be taken. (Job No. NC1-58-79-6, Item 2) \\n \\na) Record Copy: \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\nb) All other copies: \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old, or when no longer needed in current operations, whichever \\nis earlier. \\n \\n38 \\n \\nInternal Control Records. Card files and other records (not covered elsewhere in \\nthis Schedule) developed to control workflow and record action taken and receipts for \\nrecords borrowed or loaned. (Job No. NC1-58-79-6, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old, or when no longer needed in current operations. \\n \\n39 \\n \\nIssuance Files. Copies of internal management documents, which are issued by the \\nHeadquarters, field, or campus Directors, and are retained solely for reference \\npurposes. (Job No. II-NNA-1241, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when obsolete or superseded. \\n \\n40 \\n \\nEvaluation Assistance Reports. Narrative reports (excluding internal security \\nreports) prepared by Headquarters, field, and campus offices together with related \\ncorrespondence. Reports contain evaluations of program activities/field operations \\nprogress/conformance or variations to existing procedures and regulations for \\nmanagement purposes. (Job No. NC1-58-79-6, Item 4) \\n \\na) Record Copy: \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\nb) All other copies: \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations, but no later than 3 years old. \\n41 \\nReserved. \\n \\nNote: Item 41a previously covered Treasury Inspector General for Tax \\nAdministration (TIGTA) Audit Reports and Related Workpapers and \\nCorrespondence approved for disposal under Job No. N1-058-87-7 for 3 years \\nafter completion or issuance of report. Record copies are now covered under \\nRCS 8, Item 104 Business Unit External Audit Support records for disposal 7 \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n224 \\nyears after the end of the fiscal year in which last corrective action is closed or \\nif no corrective actions are needed, 7 years after the end of fiscal year in which \\nfinal report is issued (Job No. DAA-0058-2022-0003). \\n \\nItem 41b previously covered all other copies of TIGTA Reports approved for \\ndisposal when 3 years old or when no longer needed in current operations. All \\nother (reference) copies should be disposed of when no longer needed. \\n \\n42 \\n \\nExamination Case Files. Copies of Revenue Agent reports with related work papers \\nand other documents (including Closing Agreements) filed in the Examination \\norganizations. \\n \\na) Fraud Cases. (Job No. N1-58-88-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after the date of closing. \\nDestroy 10 years from the date of closing. \\n \\nb) Large Corporate Compliance Cases (formerly Coordinated Industry Cases). (Job \\nNo. N1-58-88-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 4 years after the date of closing. \\nDestroy 15 years from the date of closing. \\n \\nNote: Routine examinations of tax returns (not Fraud or LCC as covered \\nabove) follow a 6-year after end of the processing year retention in accordance \\nwith RCS 29, Item 56). \\n \\nc) Case File Closing Agreements. This item is specific to closing agreements \\nmaintained by Examination Technical Services, the majority of which are OVDI \\n(Offshore Voluntary Disclosure Initiative) Form 906 Closing Agreements. Case files \\ninclude the examiner’s report and/or work papers that cover all significant factors \\nrelating to the closing agreement and explain the reasons for obtaining the \\nagreement (or denying it) and what the parties intend to accomplish by it. \\n \\nPENDING DISPOSITION \\n \\nNote: Disposition instructions/final retention are under IRS stakeholder review. \\nMeanwhile, paper records can be retired to a Records Center 3 years after \\nclosing under (draft) Job No. DAA-0058-2020-0001. Prior to any records \\ndestruction, check with the IRS Records Office (*Records Management) \\nregarding status. \\n \\n43 \\n \\n409A Compliance Resolution Program Case Files. Information in the case files \\nincludes activity record/case history sheets, IRS check sheet used to verify the \\ntaxpayer's submission under Announcement 2007-18, copy of cancelled check, \\nIDRS Research (If applicable), POA If applicable, hardcopies of taxpayer's work \\npapers showing calculation of 409A tax due, CD from taxpayer (i.e. taxpayer letter \\nsetting forth Intent to participate, taxpayer letter making formal submission under the \\nprogram, IRS letter requesting additional information), copies of IRS emails, if \\napplicable. (Job No. DAA-0058-2013-0005-0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when most current record is 50 years old. \\n \\n \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n225 \\n44 \\nRecords of Changes in Capital Structure. These records are accumulated as the \\nresult of changes in capital structure and reorganization of corporations relating to \\ntax potentials of the company. (Job No. NC1-58-79-6, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 4 years old. \\nDestroy when 10 years old. \\n \\n45 \\n \\nRecords of Stock Valuations. These records reflect valuations of stocks of unlisted, \\nclosely held and similar corporations. They also include widely traded stock which \\nmay have one or more of the characteristics of closely held stock where a particular \\ndecedent or donor is concerned. They have continuing reference value in \\ndetermining tax liabilities particularly in the auditing of estate and gift tax returns. (Job \\nNo. NC1-58-79-6, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 20 years old. \\n \\n46 \\n \\nDocket Lists. Lists of cases docketed by the court. (Job No. II-NNA-1241, Item 17) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 months old. \\n \\n47 \\n \\nPostal Records. This file contains copies of applications for registration and \\ncertificates of declared values on matters subject to postal surcharge reflecting date \\nof mailing of statutory notices to taxpayers. (Job No. II-NNA-1241, Item 18) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 5 years old. \\n \\n48 \\n \\nManagement Information and Production Reports. Record set of various \\nrecurring, usually computer generated, management information and operational \\nproduction reports prepared by service centers, Data Center, and Master File or \\nother systems for the Examination organizations covering accomplishments, \\ninventories, staffing, additional tax and penalty adjustments and other related data \\n(Job No. N1-58-88-4). \\n \\na) Daily and Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations, but no later than 1 year. \\n \\nb) Monthly, Quarterly, Semi-Annual and Annual. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years plus current year, or after no further reference value. \\n \\nc) Branch/Group (detail only). \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year plus current year. \\n \\nLISTINGS/REPORTS (Service Center/Campus) \\n \\n \\nd) Monthly, Quarterly, Semi-Annual and Annual. \\n \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n226 \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years plus current year, or after no further reference value, \\nwhichever is earlier. \\n \\ne) Statute Listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 5 years plus current year, or after no further reference value, \\nwhichever is earlier. \\n \\n49 \\n \\nExamination Record/Control Cards - Audit Information Management System \\n(AIMS) Examination Request Master File, Request/Group Control Card and \\nExamination Request Non-Master File, Form 5354 (Request Non-master File/Group \\nControl Card) which contain pertinent data relating to the receipt, processing and \\nfinal disposition of cases submitted to examining officers. (Job No. N1-58-88-4). \\n \\na) Control Record Cards for field examination cases. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after case is closed. \\n \\nb) Control Record Cards for office examination cases. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after validation of inventory from AIMS validation list or 1 year after the case \\nis closed, whichever is sooner. \\n \\n50 \\n \\nAMFRZ Closed File. The closed file will be maintained in alphabetical order. The \\nclosed file will be purged monthly and Examination Update, Form 5348, that are 120 \\ndays or older, as determined from the date of input, will be removed. (Job No. N1- \\n58-88-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy purged documents as they are no longer needed in current operations or \\n180 days after input date, whichever is sooner. \\n51 \\nExamination Non-Examined Closings (Form 5351). Used to close all non-\\nexamined returns except claims. (Job No. N1-58-88-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after terminal input. \\n \\n52 \\n \\nExamination Return Charge-Out (Form 5546), when there is a missing sheet \\n(Disposal Code 28, 29, or 33). (Job No. N1- 58-88-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after terminal input. \\n \\n53 \\n \\nTerminal Input Documents. Any input documents not required to be forwarded to \\nthe service center. (Job No. N1-58-88-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations, but no later than 3 months. \\n \\n54 \\n \\nPost Review Correspondence. Correspondence with Headquarters on cases \\nsubmitted by the local Examination organizations for review and including, among \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n227 \\nothers, opinions on those cases involving over assessments exceeding $200,000 \\nand bankruptcies. (Job No. II-NNA-1241, Item 24) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n \\n55 \\n \\nCoordinated Examination Planning File. A compilation of significant past and \\npresent data bearing on the tax obligations and operations of a taxpayer. It provides \\nbasic information regarding the organizational structure, operations, post audit \\nresults and other material information considered useful to efficient and expeditious \\nexaminations. This file contains information gleaned from revenue agent reports, \\ninformation reports by regulatory agencies, newspaper items, published stockholder \\nreports, and corporate minutes affecting subsequent year returns. (Job No. N1-58-\\n88-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 75 years old. \\n \\n56 \\n \\nReserved. Coordinated Examination Status Report (Form 4451, Parts I and II) is no \\nlonger created and has been removed from this Schedule. Part 1 was obsolete as of \\nJanuary 1993, and Part II was obsolete as of March 2004. All records have reached \\ntheir final disposition date and should be destroyed. \\n \\n57 \\n \\nReserved. See Item 13 in this Schedule for Award Claim Cases (renamed from \\nRewards Claim Cases) previously duplicated here and more appropriately and \\naccurately covered under Item 13. \\n58 \\nPetroleum Industry Files. These files contain a compilation of significant past and \\npresent data bearing on nationwide treatment of the complex issues related to oil \\npricing and shipment of foreign produced crude oil and products. They provide \\nguidelines for consistent treatment of these issues industry-wide. (Job No. NC1-58-\\n79-6, Item 12) \\n \\nNote: These files are located in the Natural Resources and Construction \\nIndustry of the Large Business and International (LB&I) Division and are under the \\njurisdiction of the Industry Director. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 25 years old. \\n \\n59 \\n \\nAgent’s Activity Report. Used by agents to report planned activities. (Job No. NC1-\\n58-79-6, Item 13) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old. \\n \\n60 \\n \\nReserved. Tax Auditor’s Daily Activity Record (obsolete Form 4606) has been \\nreplaced by the Examination Returns Control System (ERCS)-generated Tax Auditor \\nDaily and covered under Item 85 in this Schedule. \\n \\n \\n61 \\n \\nDetermination Letters. Letters issued by field and campus Directors in response to \\ntaxpayers’ requests involving income, profits, estate, gift, employment, and excise \\ntax matters. (Job No. NC1-58-79-6, Item 15) \\n \\nNote: Determination letters are issued by field and campus Directors only if the \\nquestion presented is covered specifically by a ruling, opinion, or court decision \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n228 \\npublished in the Internal Revenue Bulletin; such determination letters are subject to \\nfield and campus offices, but not Headquarters, post review. \\n \\na) General written determinations (along with background file documents) issued \\npursuant to a request made after October 30, 1976. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after aforementioned determinations are opened to public \\ninspection. \\n \\nb) General written determinations (along with background file documents) issued \\npursuant to a request made before November 1, 1976. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after aforementioned determinations are opened to public \\ninspection if funds are appropriated before January 20, 1979). \\nDestroy after January 20, 1979, if funds are not appropriated prior to January 20, \\n1979. \\n \\nc) Written determinations having significant reference value (as determined by the \\nSecretary) along with background file documents. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 15 years old. \\n \\n62 \\n \\nRuling Letters. Copies of Headquarters individual ruling letters referred to field and \\ncampus offices, to inform such offices of rulings issued to taxpayers within each field \\nand campus offices. (Job No. NC1-58-79-6, Item 16) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 4 years old. \\n \\n63 \\n \\nReserved. Examination Technical Time Report (Form 4502) is obsolete and \\nreplaced by Examination Returns Control System (ERCS)-generated time input \\ndocument called the Agent Input Document and now covered under Item 85 in this \\nSchedule. \\n \\n64 \\n \\nNo Claim for Reward Informants Correspondence. Correspondence with the \\npublic regarding alleged violations for which no claim for reward has been or will be \\nfiled. \\n \\na) Informants’ correspondence that does not warrant an investigation and the \\ninformation is closed on survey without association of returns. (Job No. NC1-58-79-6, \\nItem 18) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after information is closed on survey. \\n \\nb) Informants’ correspondence that warrants an investigation and the information is \\nclosed by completion of an examination. (Job No. NC1-58-79-6, Item 18) \\n \\nNote: The informants correspondence and special reports prepared (if any) \\nmust be removed from the administrative file and placed in a special file for \\nsecurity reasons. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n229 \\nDestroy 3 years after case is closed. \\n \\nc) Form 3949-A (Information Referral). Forms 3949-A screened and not selected for \\nexamination. (Job No. DAA-0058-2013-0007-0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 90 days after receipt, or after the determination is made not to select for \\nexamination. \\n \\n65 \\n \\nReopening Memorandum (Form 4505). Reopening memorandum - Part 1 becomes \\npart of a case file. Parts II through IV are information/control copies. (Job No. NC1-\\n58-79-6, Item 19) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n \\n66 \\n \\nExamination Information Report (Form 5346). Prepared by examiners and used to \\nrequisition returns. (Job No. NC1-58-79-6, Item 20) \\n \\na) Non-selected Returns. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 26 months after input to data base. \\n \\nb) Selected Returns. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related returns are destroyed. \\n67 \\nGeneral Background Information. Correspondence, reports, etc., between field \\nofficials and Headquarters. (Job No. NC1-58-79-6, Item 21) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after closing the file or when no longer needed in current \\noperations. \\n \\n68 \\n \\nDelegation of Authority for Signing Statutory Notices. Computerized Certified \\nMailing Lists of Statutory Notices. (Job No. NC1-58-79-6, Item 22.) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 10 years after end of processing year. \\n \\n69 \\n \\nJoint Compliance Program (JCP) Documents. Requisitions, accounting papers, \\nsummary listings, and related documents. (Job No. NC1-58-79-6, Item 23) \\n \\nNote: Projects that require follow-up action, as determined by the Examination \\nand Criminal Investigation organizations, should be withheld from disposal. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after completion of project. \\n \\n70 \\n \\nReserved. \\n \\n71 \\n \\nTaxpayer Data Access (Form 11377). Form is used by employees Servicewide to \\ndocument access to taxpayer return information when the access is not supported by \\ndirect case assignment, but is performed in error. The form is used to explain \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n230 \\nerroneous access that may raise a suspicion of an unauthorized access. (Job No. \\nN1-58-05-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n \\nNote: This retention applies to all imaged forms/scanned record copies, as well \\nas legacy paper records, not imaged and which have not yet reached final \\ndisposition. \\n \\n72 \\n \\nCompliance Initiative Project Files. Included are IRS Forms 13502, Compliance \\nInitiative Project Authorization - Part One; 13498, Compliance Initiative Project \\nAuthorization - Part Two; and 13497, Compliance Initiative Project Termination \\nReport used by IRS employees to authorize and terminate Compliance Initiative \\nProjects for the purpose of correcting taxpayer noncompliance issues. (Job No. N1-\\n58-10-9) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of each FY. \\nDestroy 3 years after termination. \\n \\n73 \\n \\nNotice of Statute Expiration (Form 895). Record of extension of statute for \\nassessment of employment tax return. (Job No. N1-58-90-3, Item 91) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after case is closed from group. \\n \\n74 \\n \\nExamination Request Master File (Form 5345-B and D). Record of returns \\nopened for examination. (Job No. N1-58-90-3, Item 92) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after case closed from group. \\n \\n75 \\n \\nAIMS Table 4.0. Report of examinations with assessment statutes to expire within \\n180 days. (Job No. N1-58-90-3, Item 93) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after issuance. \\n \\n76 \\n \\nInventory Validation Listing. Report of returns assigned to group for examination \\naccording to AIMS. (Job No. DAA-0058-2017-0006-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year. \\nDestroy 3 years after cutoff. \\n77 \\nFederal, State, and Local Referrals, Audit Reports Not Covered/Covered By An \\nAgreement. Referrals of information received from federal, state, and local \\ngovernments, including state audit reports IRS receives as part of the State Audit \\nReport Program (SARP) under agreement between states and the IRS. If an \\ninvestigation or examination is warranted, the records will become part of the \\nexamination or investigation case files for that respective function and retained \\naccordingly. Referrals of information in which no further investigation or examination \\naction is taken will follow this disposition. (Job No. DAA-0058-2015-0007-0001, \\ndescription updated Aug 2018) \\n \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n231 \\nAUTHORIZED DISPOSITION \\nCut off at the end of the fiscal year in which it was received. \\nDestroy 3 years after cutoff. \\n78 \\nForm 8973, Certified Professional Employer Organization/Customer Reporting \\nAgreement. This form is used by a Certified Professional Employer Organization \\n(CPEO) to notify the IRS that a service contract between the CPEO and a customer \\nhas started or ended. This form can also be used to correct a previously filed Form \\n8973. The initial form filing, and all subsequent form filings (including Forms 8973 \\ncorrecting and/or ending a service contract) should be filed/associated with one \\nanother. (Job No. DAA-0058-2020-0002-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar year in which the service contract ended (as \\nindicated in Part 1 of Form 8973), or CPEO status was revoked, whichever earlier. \\nDestroy 4 years after cutoff. \\n \\n79 \\n \\nReserved. \\n \\n80 \\n \\nPassive Foreign Investment Company (PFIC) Taint Removal Election File. \\nIncludes Form 8621-A. Used by shareholders of a former PFIC or a Section 1297(e) \\nPFIC to make a late purging election under Section 1298(b)(1) to terminate their \\nPFIC status. (Job No. N1-58-08-2) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year in which case is closed. \\nRetire to Records Center after cutoff \\nDestroy 50 years after cutoff. \\n81 \\nStatistics of Income - Large Mid-Sized Business Inventory Control Application \\n(SLIC). Statistics of Income - Large Mid-Sized Business Inventory Control \\nApplication (SLlC) is a tool that automates a manual process. It attaches to the \\nAccessory Manager and emulates the manual Input of Integrated Data Retrieval \\nSystem (IDRS) or Audit Information Management System (AIMS, AMS) Command \\nCodes into the user's open IDRS Session. This tool is used by the LB&I AIMS \\nCoordinators and a few other analysts on the LB&I PSP Staff to manage the \\nnationwide Inventory of Large and Mid-size Business returns that are available for \\nexamination. \\n \\n(A) Inputs: Inputs to the Statistics of Income - Large Mid-Sized Business Inventory \\nControl Application (SLIC) are provided in text file format by the user. This can come \\nfrom any source available to the user, or from requests from other staffs. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after successful verification and entry. \\n \\n(B) System Data: The Statistics of Income - Large Mid-Sized Business Inventory \\nControl Application (SLIC) has no stored data. (Job No. N1-58-10-13) \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. \\n \\n(C) Outputs: Outputs to the Statistics of Income - Large Mid-Sized Business \\nInventory Control Application (SLIC) are in text format and provided for the use of the \\nuser. \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n232 \\n \\n1. A text file listing the records for which the command successfully completed; \\n2. A text file listing the records that were rejected and any error message produced; \\n3. A record in a text log file that lists the name of the input file, the IDRS number of \\nthe user, the date and time the process started, the total number of records in the file \\nand numbers completed or rejected, and the command code that was executed. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for operational purposes. \\n \\n82 \\n \\nSpecialist Referral System (SRS). The Specialist Referral System (SRS) \\nautomates the referral request process for Large Mid-Sized Business, Small \\nBusiness/Self Employed, Wage & Investment, and Tax Exempt and Government \\nEntities field specialists. Agents can generate a referral request online which will \\nautomatically notify the appropriate Specialist Manager of the request. The system is \\ntotally electronic and web-enabled, providing management necessary information \\nreports. Using the SRS, one can generate referrals for a Computer Audit Specialist, \\nEconomist, Employee Plans, Employment Tax, Engineering, Excise, Exempt \\nOrganizations, Federal, State & Local Government, Financial Products, Indian Tribal \\nGovernment, International, and Tax-Exempt Bonds. \\n \\n(A) Inputs: The Specialist Referral System (SRS) acquires data from three sources \\nincluding direct input from the Requestor, Manager, and Data \\nAdministrator. Additionally, SRS interconnects to another application, the Corporate \\nAuthority Directory Service (CADS), to retrieve authentication information on end \\nusers on the Specialist Request form. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy cache files after successful entry and verification. \\n \\n(B) System Data: The Specialist Referral System (SRS) contains data on each \\nreferral such as requester name and organization, taxpayer information such as \\nname and address, taxpayer case (not return) information such as whether the case \\nis a Large Corporate Compliance (LCC) Case (formerly Coordinated Industry Case, \\nCIC), the activity code, disposition of the referral including if not rejected, the \\nspecialist assigned and their organization information. Referral data from October \\n2002, through the current date is contained in the database. Prior year information is \\nretained for the Large Corporate Compliance Case Program (formerly Coordinated \\nIndustry Case Program) to provide historical comparative analysis. (Job No. N1-58-\\n09-73) \\n \\nAUTHORIZED DISPOSITION \\nCut off following the close of the referred case. \\nDelete/Destroy 10 years after cutoff. \\n \\n(C) Outputs: The Specialist Referral System (SRS) transmits the referral to a \\nmanager who either accepts or rejects the case. If the case is accepted it is assigned \\nto a specialist to perform the examination portion of the audit. The SRS generates \\nstandard reports which managers at various levels review. SRS also generates \\nemails. (Job No. N1-58-09-73) \\n \\nAUTHORIZED DISPOSITION \\nCut off following the close of the related case. \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n233 \\nDelete/Destroy any outputs not filed in the case 10 years after cutoff. Most outputs \\nare filed with the relevant cases. \\n \\n83 \\n \\nReport Generation Software (RGS)/Correspondence Examination Automation \\nSupport (CEAS). The RGS Data Store contains inventory, computations, \\nworkpapers and correspondence for tax examiners as well as Returns Transaction \\nFile (RTF) return data, assessment and closed case data. \\n \\n(A) Inputs: Information can be manually entered into RGS by a user or downloaded \\nfrom a server. The information is in the form of the tax return as originally filed. The \\ndata is entered/displayed in Return Setup. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy all cached records after successful entry and verification (Uploaded \\ndocuments are held for a minimum of seven (7) business days after scanning in case \\nany retrieval of documents for reimaging is warranted). \\n \\nNote: The Individual Master File (IMF)/Individual Transaction File (IRT) are \\nscheduled records under RCS 29. Information extracted from the IMF/IRT can \\nbe deleted/destroyed upon verification or when no longer needed. \\n \\n(B) System Data (Master Files): The RGS System maintains correspondence sent to \\nthe taxpayer, the examination report, case workpapers, case history document, and \\ncase closing record. (Job No. N1-58-09-103) \\n \\nAUTHORIZED DISPOSITION \\nCut off at close of case. \\nDelete 15 years after cutoff. \\n \\n(C) Outputs: Include numerous reports that can be printed to assist tax examiners \\nand managers to monitor individual tax examiner inventories, weekly receipts, case \\nupdates, unit inventories, section inventories, and branch inventories. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when superseded, obsolete or no longer needed, whichever is later. \\n \\n84 \\n \\nExcise Records. Excise employs two business-specific automated systems to assist \\nin managing and meeting program goals. Excise Files Information Retrieval System \\n(ExFIRS) and the Joint Operations Center for National Fuel Tax Compliance (JOC). \\n \\nExFIRS is a set of production applications/activities which provide management \\ninformation and support processes, to assess the health and direction of the Excise \\nTax Program. ExFIRS is made up of internal applications used by Small \\nBusiness/Self Employed (SB/SE) Excise employees and external applications used \\nby the States and fuel industry. (Job No. N1-58-12-8) \\n \\n(1) ExFIRS. All information input into ExFIRS applications relates to the \\nadministrative or technical enhancement of excise tax compliance such as fuel \\ntransaction reports, information collected through the Dyed Diesel Program, and \\nForm 637 Registration information. Additional information includes: Examination \\nReturns Control System (ERCS) downloads; Master File and non-Master File filed \\nreturn information specific to Forms 720 Excise Tax and 2290 Highway Use Tax; \\nData extracted/received from IRS, Customs, and States relevant to the \\nadministration of the Excise Tax program, including taxpayer identification \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n234 \\ninformation (name, address, TIN/FEIN); filed return information; fuel transaction \\ninformation (date, bill of lading number, terminal control number, position holder, and \\ncarrier); vehicle registrations; truck movements; and State fuel tax compliance \\ncontracts. \\n \\nInformation may also be obtained from US Customs import information pertaining to \\ngoods subject to Excise Tax, as well as from a variety of State agencies relating to \\nlocal excise tax investigative and enforcement efforts. \\n \\nA. Excise Tax Registration Authorization System (ExTRAS). A centralized \\ndatabase for maintaining and monitoring nationwide registration information. \\nContains hand keyed data from Form 637, Application for Registration (For Certain \\nExcise Tax Activities) and may include such information as Identification of Applicant \\n(name, address, etc.), description of each activity for which applicant is applying, and \\nadditional information based on the type of activity. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the FY. \\nDelete/Destroy legacy data when 1 year old, or when no longer needed for \\nadministrative purposes, but not longer than 5 years after cutoff. \\n \\nB. Excise Management Information System Data Warehouse (ExMIS DW). A \\ndata archive of reports, spreadsheets, and legacy spreadsheets used for reference \\nand validation purposes. Contains information gathered from the IRS sources and \\nUS Customs import information. It will provide the core infrastructure for the analysis \\nand reporting process and will meet historical information reporting needs of \\ninformation management of Excise Tax. This application serves as the reporting \\napplication for the ExFIRS applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of FY. \\nDelete/Destroy 6 years after cutoff. \\n \\nC. Excise Summary Terminal Activity Reporting System (ExSTARS). Tracks all \\nmotor fuel movements in and out of approved terminals, fuel inventory balances, and \\ncaptures fuel destination information. ExSTARS collects information from monthly \\nreports (Forms 720-TO and 720-CS, in paper form and mandated electronic filing for \\ncompanies with 25 or more transactions in a month) submitted by fuel terminal \\noperators and carriers detailing the receipts and disbursements of liquid products \\npassing through a taxable fuel storage and distribution facility. \\n \\n1. Hard copy Form 720 Returns. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after end of processing year. (RCS 29, Item 67 or 102) \\n \\n2. Electronic 720 Returns. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 years after end of processing year. \\n \\n(2) Joint Operations Center for National Fuel Tax Compliance (JOC). Receives, \\nanalyzes, and interprets information from IRS, other federal agencies, states and \\npublicly available sources related to fuel tax compliance. Agencies such as Army \\nCorps of Engineers and Coast Guard provide port and vessel information. States \\nalso provide information for the purpose of matching federal and state information to \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n235 \\ngauge fuel tax compliance and discover possible evasion patterns. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 years after end of processing year. \\n \\n85 \\n \\nExamination Returns Control System (ERCS). ERCS is an inventory management \\nsystem used by Small Business/Self Employed (SB/SE) and Large Business & \\nInternational (LB&I) Operating Divisions for controlling and monitoring tax returns and \\ntechnical time charges for returns under examination. \\n \\n(A) Inputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n1. Examination records are added and updated in ERCS through manual inputs (of \\ntaxpayer information) from ERCS users, and through weekly downloads from the \\nAudit Information Management System - Reference (AIMS-R) database. Technical \\ntime charges are added and updated in ERCS through manual inputs from ERCS \\nusers, and through weekly downloads from the Issue Management System (IMS). \\n \\nAUTHORIZED DISPOSITION \\nWeekly updates from AIMS are overwritten each week. IMS records coming into \\nERCS are deleted after each time cycle. \\n \\n1a. Technical Time Input Documents (refers to any generic form used to capture \\ntechnical time by employees including the ERCS Agent Input Document or the ERCS \\nTax Auditor Daily Report). These documents are used to input time into ERCS or \\nIMS. Manual updates are verified prior to updating the database. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after reconciliation with the ETTR (also called the ERCS Agent \\nAnalysis) or when no longer needed, whichever is later. \\n \\n(B) System Data: (Job No. N1-58-11-26) \\n \\n1. ERCS Examination Records. ERCS provides detailed management information on \\nreturns under examination. Taxpayer data includes taxpayer identification numbers \\n(TIN), employer identification number (EIN), taxpayer/employer name and address, \\nand related return information such as amounts claimed by taxpayer filing an \\namended return or claim, secondary social security number (SSN), activity, source \\nand status codes, and name control. Other information contained in the database is \\nlocally defined to allow users to classify, type, and track returns and local projects. \\n \\nInformation, such as the employee's AIMS Assignee Code (AAC), POD, position \\ncode, position code date, grade, employee's date of activation on the ERCS \\napplication, and the employee’s tour of duty are stored on each employee accessing \\nERCS and is used to control user access to the ERCS main menu and data in the \\ndatabase. For the purpose of recording time charges, a Unique Employee \\nIdentification Number is stored in ERCS. The Unique Employee Identification \\nNumber is a sequence number generated by the ERCS application. This number is \\nin a format required by the Summary Examination Time Transmittal System \\n(SETTS), a subsystem of ERCS. At the end of each time cycle (typically every four \\nweeks), the SETTS information for the cycle is electronically transmitted to another \\nserver for roll-up in national reports and tables. \\n \\nAUTHORIZED DISPOSITION \\nReturns are stored on the system for a minimum of 400 days after closure at which \\ntime they are archived. Archived data is maintained for 7 years, then \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n236 \\ndeleted/destroyed. Selected (returns) history data is kept on the system for 5 years \\nafter returns are closed (Status 90 closure). The history data also serves as an index \\nfor archived data. After 7 years the history data is deleted. \\n \\n1a. Summary Examination Time Transmission System (SETTS). SETTS is a \\nsubsystem of ERCS, and is a time keeping system for Examination. It extracts time \\non case data from ERCS for validation and transmittal to ECC-MCC for roll-up in \\nnational reports and tables. \\n \\nAUTHORIZED DISPOSITION \\nDelete 400 days after the time charge or when the associated return is archived, \\nwhichever is later. \\n \\n1b. Statistical Sampling Inventory Validation Listing (SSIVL) System. SSIVL is a \\nsubsystem of ERCS. SSIVL allows AIMS/ERCS analysts to load weekly AIMS data \\ninto a Microsoft Access database, from which reports (showing certain error \\nconditions) and queries can be generated. Use of the SSIVL system is required to \\nvalidate AIMS data. \\n \\nAUTHORIZED DISPOSITION \\nWeekly files from AIMS are overwritten each week. \\n \\n2. Audit Log. ERCS audit logs capture access to the ERCS main menu. UNIX audit \\nlogs capture login/logoff to the ERCS server. Both trails capture the user’s logon \\nname and data and time of action. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 7 years old. \\n \\n(C) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n1. System downloads. ERCS interfaces and shares return data with other systems \\nsuch as the Appeals Centralized Database System (ACDS) and the Audit Information \\nManagement System (AIMS). Return information with international features is shared \\nwith LB&I's Issue Management System (IMS). Return information from the excise \\narea is shared for use by the Excise Files Information Retrieval System (ExFIRS). \\nRequisitions, updates, transfers, and short closures made on ERCS are sent to AIMS \\ndaily. \\n \\nAUTHORIZED DISPOSITION \\nRecords of updates sent to AIMS are retained on the system for 1 year. All other \\ndownloads can be deleted after successful transfer and verification. \\n \\n2. Reports (excluding the Examination Technical Time Report [ETTR]). ERCS has \\nthe capability to generate several types of (inventory) management and statistical \\nreports that remain internal to the IRS. ERCS also provides real-time information in \\nthe form of screens and reports for management of SB/SE, LB&I, and Return \\nPreparer Office (RPO). This includes Examination groups, Planning and Special \\nPrograms (PSP), Centralized Case Processing (CCP), Technical Services (TS), \\nSB/SE Examination and LB&I Quality Measurement Staff, and National Quality \\nSpecialty Review. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other \\noperational purposes, whichever is later. \\n \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n237 \\n2a. Examination Technical Time Report [ETTR] (also referred to as the ERCS Agent \\nAnalysis) is an historical document of the SETTS time transmitted to ECC-MCC. The \\nreport is generated monthly via ERCS. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after 3 years or when no longer needed, whichever is later. \\n \\n86 \\n \\nOffice of Tax Shelter Analysis Application (OTSA DB). The Office of Tax Shelter \\nAnalysis Application (OTSA DB) is a database that supports the analysis of tax \\nshelter activity by storing and providing user access to tax shelter disclosure \\ninformation. The application supports the Office of Tax Shelter Analysis within the \\nIRS Large Business and International (LB&I) business unit. The database will be \\nused to analyze tax shelter data and create reports. \\n \\n(A) Inputs: Information is input into OTSA from Form 8886, Reportable Transaction \\nDisclosure Statement. A transaction includes all the factual elements relevant to the \\nexpected tax treatment of any investment, entity, plan, or arrangement, and it \\nincludes any series of steps carried out as part of a plan. \\n \\nAUTHORIZED DISPOSITION \\nHard copy forms were previously scheduled under NARA Job No. N1-58-06-3 and \\nare to be destroyed 7 years after the end of the processing year (in accordance with \\nthat authority). \\n \\n(B) System Data: Information in the system includes data from Form 8886 to include \\nname, address of filer, type of reportable transaction, initial year of transaction \\nparticipation, reportable transaction or tax shelter registration number, type of tax \\nbenefit generated by the transaction, nature of the expected tax treatment and \\nexpected tax benefits generated by the transaction, and all individuals and entities \\ninvolved in the transaction that are tax exempt, foreign, and related. This information \\nis used for tax shelter analysis. (Job No. N1-58-12-3) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 10 years after the end of the processing year or when no longer \\nneeded for legal, audit or other operational purposes. \\n \\n(C) Outputs: Outputs from the OTSA database include ad hoc queries of information \\nthat resides within the master file. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for legal, audit or other operational \\npurposes. \\n87 \\nReserved. \\n86 \\n \\n \\n \\n \\n \\n \\n \\n \\nMinisterial Waiver (MIN WAIV) Data Query System. The Ministerial Waiver (MIN \\nWAIV) Data Query System is used by the Ministerial Waiver Program Unit to input \\nand store information from Form 4361 and Form 4029. It allows the unit to access \\nthe information on all of the forms filed when needed through queries. MIN WAIV \\nimproves the response time and processing of Minister Waiver forms. The database \\ncontains taxpayer data transcribed from Form 4361 (Application for Exemption from \\nSelf-Employment Tax for Use by Ministers, Members of Religious Orders and \\nChristian Science Practitioners) and Form 4029 (Application for Exemption From \\nSocial Security and Medicare Taxes and Waiver of Benefits). The system improves a \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n238 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\npaper process and automates it into an electronic research tool for approved and \\ndenied Minister Waivers. Due process is provided pursuant to 26 USC. The \\ninformation includes: Taxpayer • Address (including country) • Phone number • \\nSocial Security Number (SSN) • Taxpayer Identification Number (TIN) (The use of \\nSSN/TIN data is relevant in order to retrieve the approved form for later reference, as \\nneeded.) • Dates and Status of Correspondence • Licensed (Y/N) and date (if \\napplicable) • Authorized Representative • Case Status the following data elements \\nfrom Forms 4029 and 4361 are collected voluntarily from those who apply for the \\nwaivers: • SSN/TIN • Name of Taxpayer • Name of Authorized Representative (if \\nany) • Address • Phone Number • Legal Organization Name • Authorized \\nRepresentative. \\nPENDING DISPOSITION \\nCut off data at the end of the calendar year. \\nDestroy 75 years after cutoff. \\n \\nFORMS LISTING (* This form is now obsolete, but must be maintained until final disposition date) \\n \\nFORM NO. \\n \\nTITLE \\n \\nITEM NO. \\nSS-8 \\nDetermination of Worker Status for Purposes of Federal Income \\nTaxes and Income Tax Withholding \\n61 \\n*TY 14-H \\nTaxpayer Delinquency Investigation \\n2 \\n211 \\nApplication for Award for Original Information \\n13 \\n*764 \\nAgent Activity Report \\n41 \\n813 \\nDocument Register \\n49 \\n872 \\nConsent to Extend the Time to Assess Tax \\n10 \\n872-B \\nConsent to Extend the Time to Assess Miscellaneous Excise Taxes \\n10 \\n875 \\nAcceptance of Examiner's Findings By A Partnership, Fiduciary, S \\nCorporation, or Interest Charge Domestic International Sales \\nCorporation \\n42b \\n886 (All), \\n*Check \\nForms \\nCatalog for \\nstatus \\nEarned Income Credit/Dependency Exemptions/Supporting \\nDocuments \\n42 \\n895 \\nNotice of Statute Expiration \\n73 \\n*918 \\nStatus of Examinations \\n49 \\n*968 \\nApplication for Extension of Amortization \\n10 \\n*969 \\nApplication for Extension of Amortization \\n10 \\n977 \\nConsent to Extend the Time to Assess Liability at Law or in Equity \\nfor Income, Gift and Estate Tax Against a Transferee or Fiduciary \\n10 \\n*1744 \\nRecapitulation of Examiner's Action \\n42b \\n1900 \\nIncome Tax Survey After Assignment \\n42 \\n1900-B \\nUnlocatable Taxpayer Checksheet \\n42 \\n*2083 \\nAnnual Report of Informants' Claim Processed \\n48b \\n2198 \\nDetermination of Liability for Personal Holding Company Tax \\n61 \\n2259 \\nAgreement as Determination Pursuant to Section 1313(a)(4) of the \\nInternal Revenue Code \\n61 \\n*2271 \\nDepreciation Agreement \\n42c \\n2275 \\nRecords Request, Charge and Recharge \\n36 \\n2285 \\nConcurrent Determinations of Deficiencies \\n61 \\n*2322 \\nStatement of Interest or Estimated Tax Penalty Charges \\n61 \\n2543 \\nValuation of Closely Held Corporations Stock \\n45 \\n*2660 \\nInventory of Informant Claims for Reward \\n13 \\n2677 \\nRequest for Account History and Tax Audit \\n42b \\n*2683 \\nExamination Division Referrals to Criminal Investigation Division \\n67 \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n239 \\n2750 \\nWaiver Extending Statutory Period for Assessment of Trust Fund \\nRecovery Penalty \\n62 \\n2769 \\nComputation of Deposit Penalty \\n48b, d \\n2797 \\nReferral Report of Potential Criminal Fraud Cases \\n42a \\n*3053 \\nAffiliated Corporation Examination Notice \\n42b \\n3185 \\nTransfer of Return \\n36 \\n3210 \\nDocument Transmittal \\n36 \\n*3232 \\nExamining Officer's Report Transmittal \\n42 \\n3233 \\nReport of Gift Tax Examination \\n42b \\n*3558 \\nTechnical Coordination Report \\n35 \\n*3965 \\nInternational Enforcement Program - Report on Surveys, Referrals \\nand Examination Activity \\n17 \\n4081 \\nTransmittal Memorandum Joint Committee Case \\n42b \\n*4143 \\nLarge Case Identity Record \\n46 \\n4318 \\nExamination Workpapers Index \\n42b \\n4318-A \\nContinuation Sheet for Form 4318, Examination Workpapers Index \\n42b \\n*4387 \\nPolicyholder's Share of Investment Yield \\n42b \\n*4389 \\nAdjustment to Reserves and Required Interest \\n42b \\n*4392 \\nOther Amounts of Income \\n42b \\n*4393 \\nDeath Benefits, Etc. \\n42b \\n*4398 \\nDividends Paid \\n42b \\n*4399 \\nDeductions for Dividends to Policy Holders \\n42b \\n*4402 \\nAnalysis of Surplus Accounts \\n42 \\n*4404 \\nComputations of Income Tax for Years After 1961 \\n42 \\n*4404-A \\nComputation of Income Tax for Years After 1981 \\n42b \\n4463 \\nRequest for Technical Advice or Technical Expedited Advice \\n61 \\n4485 \\nLB&I Request for Assistance or Support Resources \\n42 \\n*4451 \\nCoordinated Examination Status Report (Parts 1 and II) \\n56 \\n*4502, A \\nExamination Technical Time Report \\n41 \\n4505 \\nReopening Memorandum \\n65 \\n4549 \\nIncome Tax Examination Changes \\n42 \\n4549-A \\nIncome Tax Discrepancy Adjustments \\n42 \\n4549-B \\nIncome Tax Examination Changes \\n42 \\n4549-E \\nIncome Tax Discrepancy Adjustments \\n42 \\n4549-EZ \\nIncome Tax Examination Changes \\n42 \\n4564 \\nInformation Document Request \\n42b \\n4605 \\nExamination Changes - Partnerships, Fiduciaries, S Corps., & \\nInterest Charge Domestic International Sales Corporations \\n42b \\n4605-A \\nExamination Changes - Partnerships, Fiduciaries, Small Business \\nCorps. & Domestic Intl. Sales Corp.(Unagreed and Excepted \\nAgreed) \\n42b \\n*4606 \\nTax Auditor's Daily Activity Record \\n60 \\n4665 \\nReport Transmittal \\n42 \\n4666 \\nSummary of Employment Tax Examination \\n42 \\n4667 \\nExamination Changes - Federal Unemployment Tax \\n42 \\n4668 \\nEmployment Tax Examination Changes Report \\n42 \\n4700 \\nExamination Workpapers \\n42b \\n4700-A \\nForm 4700 Supplement \\n42b \\n4700-B \\nForm 4700 Business Supplement \\n42b \\n4700-C \\nForm 4700 Continuation \\n42b \\n4764 \\nLB&I Examination Plan \\n42b \\n4764-A \\nLB&I Examination Plan, Part III - Summary of Assignments \\n42b \\n4764-B \\nLB&I Examination Plan, Part III - Examination Procedures Section \\n42b \\n4791 \\nApproval for LB&I Transfer/Decontrol \\n42b \\n4844 \\nRequest for Terminal Action \\n48 \\n4966 \\nCurrent Collection Information \\n42b \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n240 \\n*5054 \\nCoordinated Examination Program Preliminary Request for Support \\nNeeded in FY \\n2 \\n*5079 \\nClassification Monitoring Report \\n6 \\n5101 \\nExamination Referral Slip \\n42 \\n*5225 \\nEstate Tax Pre-planning and Examination Workpaper Cover Sheet \\n31 \\n*5255 (All, \\nPG1-4) \\nReport of Engineering and Examinations \\n15 \\n*5320 \\nComputer Examination Application Report \\n42 \\n5345-B \\nExamination Request Non-ERCS Users \\n74 \\n5345-D \\nExamination Request-ERCS Users \\n74 \\n5346 \\nExamination Information Report \\n66 \\n5347 \\nExamination Multiple Request Master File \\n49 \\n5348 \\nAIMS/ERCS Update (Examination Update) \\n50 \\n5349 \\nExamination Correction Request \\n42 \\n5351 \\nExamination Non-Examined Closings \\n51 \\n5354 \\nExamination Request Non-Master File \\n49 \\n5384 \\nExcise Tax Examination Changes and Consent to Assessment & \\nCollection \\n42 \\n5385 \\nExcise Tax Examination Changes \\n42 \\n5546 \\nExamination Return Charge-Out Sheet \\n52 \\n*5587 \\nExamination Inquiry Request \\n32a \\n5606 \\nWorkpapers Cover Sheet \\n42 \\n5698 \\nExamination History Record \\n42 \\n*5714 \\nConfirmation of Appointment \\n42 \\n6084 \\nQuarterly Joint Workplan and Conference Memorandum \\n2 \\n6095 \\nCarryover and Recurring Adjustments Schedule \\n55 \\n6212-A, B, \\nC \\nExamination Referral Checksheets A, B and C \\n42 \\n6229 \\nCollateral Examination \\n42 \\n6241 \\nNon-DIF Corporate Classification Checksheet \\n42 \\n6388 \\nSemi-Annual Report of Jeopardy and Termination Assessments \\n48e \\n6430 \\nIncome Tax Return Inspection Record \\n42b \\n6533 \\nExamination Referral Worksheet \\n42 \\n*6618 \\nCorrespondence Tax Examiner Work Review \\n42 \\n*6651 \\nMedical - IRC 213 Pro Forma Worksheet 1981 \\n42 \\n*6651-A \\nMedical - IRC 213 Pro Forma Worksheet 1982 \\n42 \\n*6651-B \\nMedical - IRC 213 Pro Forma Worksheet \\n42 \\n*6653 \\nCasualty Loss - IRC 165 Pro Forma Worksheet \\n42 \\n6654 \\nMoving Expense - IRC 217 Pro Forma Worksheet \\n42 \\n*6655 \\nContributions - IRC 170 Pro Forms Worksheet \\n42 \\n6657 \\nRelated Returns Examination Report \\n42 \\n6754 \\nExamination Classification Checksheet \\n42 \\n*6780 \\nMAP Report Cover Sheet \\n42b \\n*6843 \\nRental Income and Expenses Pro Forma Worksheet \\n42 \\n*6851 \\nCEP Issue and Time Tracking Report \\n63 \\n*6852 \\nCEP Issue and Time Tracking Continuation Sheet \\n63 \\n6882 \\nIDRS/Master File Information Request \\n6 \\n*7000 \\nCorrespondence Control \\n21 \\n7561 \\nRecord of Stock Valuation \\n45 \\n*8357 \\nTransmittal of a Potentially Abusive Tax Shelter \\n42 \\n8572 \\nRequest for Locator Services \\n42 \\n8621-A \\nLate Deemed Dividend or Deemed Sale Election by a Passive Foreign \\nInvestment Company \\n80 \\n*8701 \\nClassification Issue Identification Report \\n42c \\n8721 \\nAIMS Inventory Validation Discrepancy List #1 Case Files in Your \\nInventory - Not on Your AIMS and/or ERCS IVL \\n50 \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n241 \\n8722 \\n \\n8973 \\nAIMS Inventory Validation Discrepancy List #2- Databases on Your \\nAIMS IVL - Case File Not Located \\nCertified Professional Employer Organization/Customer Reporting \\nAgreement \\n50 \\n \\n78 \\n \\n*9011 \\nTax Examiner Weekly Review Checksheet \\n6 \\n*9013 \\nTax Examiner Closed Case Review Checksheet \\n6 \\n*9231 \\nCollection - Employment Tax Examination Handling/Routing \\nInstructions \\n42 \\n9337 \\nSocial Security Administration (SSA) Reconciliation Referrals \\n42 \\n*9340 \\nCorrespondence Status Report for Returned SSA Cases (Case \\nTypes 3, 5, 7, 8 or Gen. Code S) \\n42 \\n9440 \\nTaxpayer Levy Source and Contact Information \\n42b \\n*9509 \\nExamination - Action 61 \\n42 \\n*9655 \\nDFI Case History Worksheet \\n48 \\n*9677 \\nTaxpayer asset information \\n42c \\n*9885 \\nRequest for AIMS Assistance \\n49 \\n*9951 \\nResearch History Sheet \\n42 \\n*9982 \\nLouisville District Case Control Sheet \\n42b \\n9984 \\nExaminer Officer's Activity Record \\n48 \\n*9984-A \\nActivity Record of Examining Officer \\n48 \\n9984-B \\nExaminer's Activity Record \\n48 \\n*9984-C \\nExaminer's Activity Record (History Sheet) \\n48 \\n9984-D \\nOffice Examiner Forecast and Activity Record \\n48 \\n10015 \\nDaily Locator Record \\n2 \\n*10073 \\nExamination Rejection Notice \\n42 \\n*10073-A \\nAims Terminal Rejects \\n32 \\n*10089 \\nInformer's Reward Report \\n13 \\n*10099 \\nIndianapolis District Case Control Sheet \\n42 \\n*10112 \\nGroup Manager's Memorandum \\n36 \\n*10114 \\nTax Returns Classification Check Sheet \\n42 \\n*10128 \\nComputation of Addition to the Tax Negligence/Fraud \\n42 \\n*10129 \\nRequest for Computer Audit Specialist Assistance \\n49 \\n*10130 \\nGroup Manager Scheduling Work Sheet \\n34 \\n*10140 \\nCategory A - On-Site Classifier Examination Referral Form \\n36 \\n*10142 \\nTransmittal of Examination Case Without Return \\n36 \\n*10146 \\nAnalysis of Financial Statement \\n42 \\n*10151 \\nQRDT Weekly Report \\n38 \\n*10155 \\nUnagreed Office Audit Cases \\n42 \\n10159 \\nInterview History Sheet \\n42 \\n*10165 \\nResponse to ECL Referral \\n42c \\n*10207 \\nRecord of Audit Activity and AIMS Update \\n49 \\n*10230 \\nTaxpayer Contact Record \\n42 \\n*10252 \\nExamining Officer and Conferee's Activity Record \\n48 \\n10264 \\nRevenue Agent - Classification Checksheet \\n42 \\n*10296 \\nForm 519 Rejects \\n49 \\n*10304 \\nAIMS Status Update Sheet \\n50 \\n10307 \\nUnagreed Office Audit Cases \\n42 \\n*10313 \\nTelephone Contact \\n42 \\n*10316 \\nUnagreed Case Checklist \\n42 \\n10329 \\nTransmittal Sheet-Related Cases \\n42 \\n*10331 \\nInterview Work Sheet -- Individual Business Return \\n42b \\n*10358 \\nDirector's Log \\n2 \\n*10363 \\nNotice Agreement Inquiry Referral \\n42 \\n10373 \\nIDRS Research Request \\n71 \\n*10398 \\nChurch Case - IRC 7611 Time Limits \\n42b \\n*10435 \\nClassification Review Worksheet \\n40 \\n\",\n \"Records Control Schedules – \\n23 Tax Administration – Examination \\nBack to Table of Contents \\n242 \\n*10436 \\nMidstates Region-International Feature Tax Return-Classification \\nChecksheet \\n15 \\n*10439 \\nCollateral Examination-Request and Report \\n42 \\n*10455 \\nRequest For Computer Assisted Audit Program Assistance \\n49 \\n*10463 \\nExamination Support and Processing Correction Request \\n42 \\n*10470 \\nExamination Case Processing \\n42 \\n*10479 \\nOffice Examination Review Checklist \\n42 \\n*10512 \\nGroup Manager's Review Schedule \\n34 \\n10846 \\nResearch Control Log \\n48a \\n10890 \\nInformation Obtained for Record Evaluation \\n42 \\n10893 \\nSpecial Compliance Program Lead for Examination of Employment \\nTaxes \\n42c \\n*10930 \\nRevenue Agent Classification Sheet \\n42 \\n*10931 \\nTelephone Contact Report \\n42 \\n*10942 \\nConfidential Report Informant's Claim For Reward \\n13 \\n10945 \\nProject 709 Tracking Sheet \\n42a \\n*10955 \\nExam Support Staff (ESS) Checklist \\n42 \\n*10956 \\nExamination Closing Instruction \\n42 \\n*11113 \\nExamination of Returns not Within Current Examination Cycle \\n49 \\n*11169 \\nKey and Related Field and Office Examination Returns \\n42 \\n*11186 \\nIRS Determination as to Certain Penalties \\n61a \\n11369 \\nConfidential Evaluation Report on Claim for Reward \\n13 \\n11377, E \\nTaxpayer Data Access \\n71 \\n*11645 \\nNew/Associate Case Documentation Sheet \\n42 \\n11660 \\nFraud Development Checksheet \\n42 \\n11661 \\nFraud Development Recommendation - Examination \\n42 \\n12893 \\nTelephone Contact Form \\n42 \\n13497 \\nCompliance Initiative Project Authorization - Termination Report \\n72 \\n13498 \\nCompliance Initiative Project Authorization - Part Two \\n72 \\n13499 (All) \\n637 Registrant Forms \\n42 \\n13502 \\nCompliance Initiative Project Authorization - Part One \\n72 \\n13537 \\nOffice Exam Monthly Group Return Order \\n36 \\n13549 \\nCampus Fraud Lead Sheet \\n42 \\n*13670 \\nExam Express \\n15 \\n \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n243 \\n \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 24 \\n \\nTAX ADMINISTRATION – TAX EXEMPT AND GOVERNMENT ENTITIES (TE/GE) \\n \\nThe records covered by this Records Control Schedule (RCS) or “Schedule” are created and/or \\nmaintained by the Tax Exempt and Government Entities (TE/GE) Division. These records pertain to \\nadministrative and program functions of TE/GE activities in the review and processing of Employee Plans \\n(EP), Exempt Organizations (EO), and Government Entities (GE) documents pursuant to Internal \\nRevenue tax laws. \\n \\nRecords series are listed in four organizational/functional categories: \\n \\n1. General Records (Administrative Records, Office Legal Files, Published Guidance, and Projects), \\nItems 1-51 \\n2. Rulings and Agreements, Items 52-59 \\n3. Examination, Items 60-75 \\n4. TE/GE Computer Systems, Items 76-95 \\n \\nAll references to disposals “after end of year” mean end of fiscal year, unless otherwise noted. \\n \\nWhen this Schedule was last published in November 2017, most items were pending National Archives \\nand Records Administration (NARA) disposition approval. A TE/GE litigation hold was also in effect. Since \\nthen, the Archivist of the United States approved disposition updates under Job No. DAA-0058-2016-\\n0004 (on November 4, 2019), and the broad litigation hold on TE/GE records has been lifted (announced \\nin a series of June 2019 TE/GE communications). TE/GE employees are reminded that other ongoing \\n(litigation) holds still exist and there are obligations to preserve related documents. Members of the \\nTE/GE Records Retention Team are available to assist with questions. Please email your questions to \\n*TE/GE-HCR-LitigationHold. \\n \\nOther changes to this RCS include a recent disposition update to Item 11 for Audit Reports, and the \\nmerging of Items 76 and 77 under Item 76 for Web-Based Employee Technical Time System (WebETS). \\nOther TE/GE computer systems have been recently approved or pending NARA approval for description \\nand/or disposition updates. Those systems are the Reporting Compliance Case Management System \\n(RCCMS) under Item 79, the Return Inventory and Classification System (RICS) under Item 82, and EO \\nCorrespondence - ECM (Enterprise Case Management) under Item 87. \\n \\nSystems awaiting new disposition approvals are the Modified Employee Plans (EP) / Exempt \\nOrganization (EO) Determination System (MEDS) [formerlyTax Exempt Determination System (TEDS)] \\nunder Item 80, the Political Action Committee/Political Organization Filing and Disclosure (PAC/POFD) \\nunder Item 84, Letter and Information Network User-fee System (LINUS) under Item 85, Exempt \\nOrganization Determination System (EDS) under Item 88, and Certified Professional Employer \\nOrganization (CPEO) and 501C4 Registration System and Form 8976 (Notice of Intent to Operate Under \\nSection 501(c)(4)) under item 89. \\n \\nPublication of disposition authorities for the Annual Employer’s Return for Employee’s Pension or Profit-\\nSharing Plans has moved to RCS 24, item 95 from RCS 29, item 122 and includes an update to the IRS \\ndata repository from EFAST to EPMF. \\n \\nGeneral Records Schedules (GRS) authorities have also been updated to reflect new National Archives \\nand Records Administration (NARA) numbering scheme and retentions, including the minimum GRS \\ndisposition for system documentation. For any (temporary) electronic system in this Schedule, \\nunless stipulated otherwise, documentation (i.e. data dictionary records, file specifications, code \\nbooks, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years \\nafter the project/activity/ transaction is completed or superseded, or the associated system is \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n244 \\nterminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. \\nDAA-GRS-2013-0005-0003). \\n \\nITEM NO \\nDESCRIPTION OF RECORDS \\nGENERAL RECORDS (records common to all or most of TE/GE) / Administrative Records \\n1 \\n \\n \\n \\n \\n \\n \\n \\nGeneral Administration and Management Files. Correspondence and other \\nadministrative materials (not covered elsewhere in this Schedule) e.g., operating plans \\nand programs, pertaining to the overall administration and management of TE/GE. (Job \\nNo. DAA-0058-2016-0004-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year. \\nDestroy 5 years after cutoff. \\n2 \\nReserved. \\n3 \\n \\nAdministrative Files. Documents pertaining to administrative, personnel, \\nhousekeeping, or facilitative operations, such as equipment, supplies, space, budget, \\netc., of all organized components. (GRS 5.1, Item 010; Job No. DAA-GRS-2016-0016-\\n0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year. \\nDestroy 1 year after cutoff. \\n4 \\nContinuing Professional Education (CPEs). Records include final approved \\npresentation materials, agenda and participant lists. Records may also include course \\nand instructor evaluations, and other documents relating to conferences and other \\nrefresher training maintained by the office conducting the training. (Job No. DAA-0058-\\n2016-0004-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which superseded. \\nDestroy 3 years after cut off. \\n5 \\nNarrative and Statistical Reports. Reports on work programs, staff-hours expended, \\nand workload analysis; status reports; and all other recurring and special reports \\nrequired regarding status of work etc. (Job No. DAA-0058-2016-0004-0003) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of fiscal year. \\nDestroy 5 years after cutoff. \\n6 \\nReviews and Evaluations. Documents pertaining to review and evaluation of \\noperations. Includes official reports, internal program audit or evaluation (action items \\nand recommendations), correspondence and supporting documentation maintained by \\nthe office conducting the audit, review, or evaluation. This item also includes all \\noperation key performance measures, strategic initiative accomplishments, inventory \\nanalysis, communication, cycle time, customer satisfaction, implementation of the \\nAdvisory Committee on Tax Exempt and Government Entities (ACT) recommendations \\nand the resolution of Engagement Strategy (ES)-Tracker Issues, and records of internal \\nprogram audits. (Job No. DAA-0058-2016-0004-0004) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which completed. \\nDestroy 3 years after cutoff. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n245 \\n \\n7 \\n \\n \\nSubject Files. Copies of letters, memoranda, miscellaneous statements, reports, \\ninternal management documents/issuances, and other documents maintained solely for \\nreference purposes. \\n \\nAUTHORIZED DISPOSITION \\nN/A. Destroy when no longer needed for reference, recordkeeping copies covered \\nelsewhere in this Schedule. \\n \\n8 \\n \\n \\nTechnical and General Correspondence Files. Correspondence involving the \\nfurnishing of technical assistance or information on tax matters (not covered elsewhere \\nin this Schedule, not made part of a specific case, and/or does not constitute an official \\nruling). (Job No. DAA-0058-2016-0004-0005) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year. \\nDestroy 3 years after cutoff. \\n \\n9 \\n \\n \\nInformation Request Files. Records include requests for: information, forms and \\naffirmation letters, notification of entity changes (name or address), and general \\ninquiries relating to employee plans or tax exempt organizations (involving no policy \\ndecisions or special research). (GRS 4.2, Item 010; Job No. DAA-GRS-2013-0007-\\n0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after response or information is furnished. For compliance checks, destroy 1 \\nyear after the final report has been issued. \\n \\n10 \\n \\n \\nProcedural Files. Desk guides, and standard operating procedures covering TE/GE \\nprogram activities involving procedures, rulings, decisions, etc., not made part of a \\nspecific case. Records include final approved guidance product, issue related matters, \\ninternal correspondence (not covered elsewhere in this Schedule), publication \\nclearance and review documents maintained by office creating the guidance and/or \\ndelivering technical assistance. (Job No. DAA-0058-2016-0004-0007) \\n \\nAUTHORIZED DISPOSITION \\nCut off when final approved product is superseded or program is terminated. \\nDestroy 3 years after cutoff. \\n \\n11 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nReserved. \\n \\nNote: This Item previously covered Audit Reports approved for disposal 3 years \\nafter completion of corrective actions or issuance of the report if there are no \\ncorrective actions (Job No. DAA-0058-2016-0004-0008). These records are now \\ncovered under RCS 8, Item 104 Business Unit External Audit Support records for \\ndisposal 7 years after the end of the fiscal year in which last corrective action is \\nclosed or if no corrective actions are needed, 7 years after the end of fiscal year \\nin which final report is issued (Job No. DAA-0058-2022-0003). \\n 12-14 \\nItems 12-14 are reserved for future additions to the \\\"Administrative Records\\\" portion of \\nthis Schedule, if necessary. \\nGENERAL RECORDS / Office Legal Files \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n246 \\n15 \\nInadequate Records Case File. The case file Includes, but is not limited to, the \\nfollowing forms: (Job No. N1-58-12-13): \\n \\nForm 2807, Agreement to Maintain Adequate Books of Account and Records. This form \\nis used to secure an agreement with the taxpayer to maintain adequate records to keep \\ntheir exempt status. It asks the taxpayer to provide a listing of the specific books and \\nrecords being kept. \\n \\nForm 5464, Case Chronology Record. This form is used to control cases under the \\ncentral filing system. It records internal employee Information and information used to \\ntrack the progress of the case \\n \\nLetter 4095, Notice of Inadequate Records. This letter is sent to the taxpayer informing \\nthem that the organization is not maintaining adequate records to demonstrate whether \\nthey should keep their exempt status. \\n \\nForm 5666, TE/GE Referral Information Report. This form is used to transmit \\ninformation within TE/GE from one activity to another. \\nForm 5599, TE/GE Examined Closing Record. This is a terminal Input document used \\nby TE/GE to close an examined case off the AIMS Database. \\n \\nLetter 3609, No Change Advisory Letter. This letter advises the taxpayer that they \\ncontinue to qualify for exemption from Federal Income tax and to inform them of \\ndeficiencies disclosed during the examination. \\nAUTHORIZED DISPOSITION \\nCut off at the end of the FY. \\nDestroy 6 years after cutoff. \\n16 \\nReserved. \\n17 \\nPrivate Letter Rulings issued from EO Technical. All correspondence and case \\ndevelopment work papers pertaining to the issuance of a Private Letter Ruling to an \\norganization concerning their exempt status of an organization or other exemption \\nissue. (DAA-0058-2016-0004-0009) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year of ruling. \\nDestroy 4 years after cutoff. \\nNote: This item will stay in this Schedule until records have met their records \\nretention requirements even though the work realigned/moved to Chief Counsel \\nas of January 2015. \\n18 \\nTechnical Advice. Correspondence and case development work papers pertaining to \\nthe issuance of a ruling to the IRS or Chief Counsel concerning the exempt status of an \\norganization or other exemption issue. \\n \\nPENDING DISPOSITION \\nScan hard copy of technical advice information to a disc. \\nDestroy the paper copy of the technical advice information after scanning the material \\nto the disc and after MEDS is certified for backup and recovery purposes. \\nRetain electronic version of the technical advice information indefinitely. Follow MEDS, \\nitem 80 in this Schedule pending NARA approval. \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n247 \\nNote: This item will stay in this Schedule until records have met their records \\nretention requirements even though the work realigned/moved to Chief Counsel \\nas of January 2015. \\n19 \\nCourt Decisions Files. Correspondence dealing with the case or issue, and where \\napplicable, copies of Chief Counsel's Action on Decisions proposed for announcement \\nof acquiescence or non-acquiescence. (Job No. DAA-0058-2016-0004-0010) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year of decision. \\nRetire to Records Center after 10 years (if applicable). \\nDestroy 20 years after cutoff. \\n \\nNote: This item will stay in this Schedule until records have met their records \\nretention requirements even though the work realigned/moved to Chief Counsel \\nas of January 2015. \\n20 \\nPost Review Determinations. \\nIncludes correspondence (post review memoranda, transmittal forms), and case \\ndevelopment work papers pertaining to the issuance of a ruling or advice concerning the \\nexempt status of an organization. (Job No. DAA-0058-2016-0004-0011) \\nAUTHORIZED DISPOSITION \\nCut off files at the end of the calendar year in which revocation or termination occurs. \\nRetire files to Records Center 2 years after cutoff (if applicable) \\nDestroy 6 years after cutoff. \\n21 \\nEP Voluntary Correction Program Case Files. \\nCorrespondence and case development work papers generally pertaining to the \\nissuance of a compliance statement under the Voluntary Correction Program, which is a \\ncomponent of the Employee Plans Compliance Resolution System (EPCRS) (arranged \\nin 1-year blocks). (Job No. N1-58-11-14) \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after 1 year. \\nDestroy block after 5 years. \\n22 \\nGE Voluntary Closing Agreement Program (VCAP) Files. Correspondence and case \\ndevelopment work papers generally pertaining to the issuance of a closing agreement \\nunder the Voluntary Closing Agreement Program, i.e. Tax Exempt Bonds (TEB) Paper \\nRecords (2000-2007). From 2008 forward, records are captured by RCCMS, Item 79 in \\nthis Schedule. (Job No. DAA-0058-2016-0004-0012) \\nAUTHORIZED DISPOSITION \\nCut off in calendar year that file is closed. \\nDestroy 30 years after cutoff. \\n23 \\n \\n \\n \\n \\n \\n \\nTechnical Projects and Reports. Technical projects, reports and memorandums \\nrelated to improvements in operational or procedural processes. (Job No. DAA-0058-\\n2016-0004-0013) \\n \\nAUTHORIZED DISPOSITION \\nCut off upon completion of project or report. \\nDestroy 3 years after cutoff. \\n24-25 \\nItems 24-25 are reserved for future additions to \\\"Office Legal Files\\\" portion of this \\nSchedule, if necessary. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n248 \\nGENERAL RECORDS / Published Guidance \\n \\n \\nNote: Items 26-30 will remain in this Schedule until records have met their \\nrecords retention requirements even though the work realigned/moved to Chief \\nCounsel as of January 2015. \\n26 \\nRegulations. Files containing memoranda, drafts of proposed regulations, and related \\ndocuments. (GRS 6.6, Item 010; Job No. DAA-GRS-2017-0012-0001) \\n \\nAUTHORIZED DISPOSITION \\nRetire files to Records Center after 2 years. \\nDestroy files after 20 years. \\n27 \\n \\n \\n \\n \\n \\n \\nRevenue Procedures. Revenue procedures for TE/GE, together with work papers, \\ncorrespondence, and other documents relating to their development, drafting and \\nissuance. (Job No. DAA-0058-2016-0004-0015) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year in which superseded. \\nDestroy files 20 years after cutoff. \\n \\n28 \\n \\nRevenue Rulings. Revenue Rulings for TE/GE, together with work papers, \\ncorrespondence, and other documents relating to their development, drafting, and \\nissuance. (Job No. DAA-0058-2016-0004-0016) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year in which superseded. \\nDestroy files 20 years after cutoff. \\n \\n29 \\n \\nAnnouncements. Announcements pertaining to TE/GE rulings and similar matters, \\ntogether with work papers, correspondence, and other documents relating to their \\ndevelopment, drafting, and issuance. (Job No. DAA-0058-2016-0004-0017) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year. \\nRetire to Records Center after 2 years (if applicable). \\nDestroy 10 years after cutoff. \\n \\n30 \\n \\nNotices. Notices pertaining to TE/GE new procedures, processes, regulations, and \\nsimilar matters, together with work papers, correspondence, and other documents \\nrelating to their development, drafting and issuance. (Job No. DAA-0058-2016-0004-\\n0018) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year. \\nRetire to Records Center after 2 years (if applicable). \\nDestroy 20 years after cutoff. \\n31-35 \\nItems 31-35 are reserved for future additions to the \\\"Published Guidance\\\" portion of this \\nSchedule, if necessary. \\nGENERAL RECORDS / Projects \\n36 \\nLegislative Projects. Memoranda, drafts of legislation, and related documents. Any \\ndocumentation concerning projects to test changes in legislation that is performed by \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n249 \\nCompliance, example: soft notices, temporary procedures, etc. (Job No. DAA-0058-\\n2016-0004-0019) \\n \\nAUTHORIZED DISPOSITION \\nCut off upon project completion. \\nRetire files to Records Center after 2 years (if applicable). \\nDestroy 20 years after cutoff. \\n37 \\nForms and Publication Projects. \\n \\nA. Tax Forms, Information Returns, and Instruction Revision Projects. Project files \\ncontaining memoranda, draft copies, and the final draft versions of the forms and \\ninstructions. (Job No. DAA-0058-2016-0004-0020) \\n \\nAUTHORIZED DISPOSITION \\nCut off in calendar year of final issuance. \\nDestroy 3 years after cutoff. \\n \\nB. Miscellaneous Forms and Form Letters. Project files containing memoranda on \\nthe form letters, draft copies of the form letters, and the final version of the \\nmiscellaneous forms or form letters. (Job No. DAA-0058-2016-0004-0021) \\n \\nAUTHORIZED DISPOSITION \\nCut off in calendar year of final issuance. \\nDestroy 3 years after cutoff. \\n \\nC. Internal Use Publications. Memoranda, drafts, and development work papers \\nrelating to internal use publications. (Job No. DAA-0058-2016-0004-0022) \\n \\nAUTHORIZED DISPOSITION \\nCut off in calendar year of final issuance. \\nDestroy 3 years after cutoff. \\n \\nD. Website Files. Copies of documents posted on the TE/GE intranet and internet \\nwebsites. (Job No. DAA-0058-2016-0004-0023) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of year files are taken offline. \\nDestroy 3 years after cutoff. \\n38 \\n \\nInteragency Coordination Files. Includes correspondence, contractual agreements, \\nand other related documents (not covered elsewhere in this Schedule) \\npertaining to TE/GE business in coordination between the IRS, Department of Labor, \\nDepartment of Justice, the Social Security Administration and any other Federal \\nagency. (Job No. DAA-0058-2016-0004-0024) \\n \\nAUTHORIZED DISPOSITION \\nCut off in calendar year of agreement expiration. \\nDestroy 3 years after cutoff. \\n \\n39 \\n \\nDisclosure Records. Includes memoranda, developmental work papers, research \\nmaterial, procedures, etc., relating to disclosure under sections of the Internal Revenue \\nCode and Employee Retirement Income Security Act (ERISA) of 1974 (e.g., 6104, \\n6103, 6110 of the Code and sections 3001 and 3004 of ERISA). (Job No. DAA-0058-\\n2016-0004-0025) \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n250 \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year. \\nDestroy 5 years after cutoff. \\n40-51 \\nItems 40-51 are reserved for future additions to the \\\"Projects\\\" portion of this Schedule, \\nif necessary.. \\nRULINGS AND AGREEMENTS \\n \\n52 \\n \\nAdministrative Case Files. Records created and maintained in the EP/EO \\nDeterminations offices that include case files on applications (for recognition of \\nexemption or an employee benefit plan), other determination letter requests, and related \\nmaterials (i.e., ruling letters and technical advice, trust agreements, examiners’ reports, \\nwork papers, and related correspondence). \\n \\nA. Application Files for Exempt Status and Determination Letters. This includes \\nForm 1023, Form 1023-EZ, Form 1024, Form 8940 and other applications where a \\ndetermination request processed. \\n \\n1. Digital electronic copy. Scan a digital electronic copy of the original paper copy. \\n \\nPENDING DISPOSITION: \\nRetain digital copy indefinitely. Follow MEDS, Item 80 in this \\nSchedule pending NARA approval. \\n \\n2. Hard paper copy. After scanning the hard paper copy of the application into an \\nelectronic format, retain paper file pending disposition. (Job No. DAA-0058-2016-0004-\\n0026) \\n \\nAUTHORIZED DISPOSITION \\nCut off upon case closure or final certification/determination. \\nDestroy 10 years after cutoff. \\n \\nB. Application Incomplete. This section will not apply after the IRM 3.45 for \\nSubmission Processing is updated because any Incomplete Applications will be rejected \\nin Submission Processing. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (in which the failure to complete the application for \\nexemption occurred). \\nDestroy 6 months after cutoff. \\n \\nC. Application Denied for Failure to Establish. \\n \\n1. Digital electronic copy. Scan a digital electronic copy of the original hard copy \\napplication. \\n \\nPENDING DISPOSITION \\nRetain digital copy indefinitely. Follow MEDS, Item 80 in \\nthis Schedule pending NARA approval. \\n \\n2. Hard paper copy. After scanning the hard paper copy of the application into \\nan electronic format, retain paper file pending disposition. \\n(Job No. DAA-0058-2016-0004-0028) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year (in which the failure to complete the \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n251 \\napplication for exemption occurred). \\nDestroy 3 years from the end of the calendar year in which the failure to \\nestablish exemption occurred. \\n \\n53 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nActuarial Files, and Employee Plans Application Files for Opinion/Advisory \\nLetters. Actuarial matters, and copies of applications, plan documents, \\ncorrespondence, case development work papers, and any other case information \\npertaining to requests filed by sponsoring organizations or practitioners for approval of \\nmaster and prototype or volume submitter plans. \\n \\nPENDING DISPOSITION \\nDestroy actuarial information and non-mass submitter paper copies after scanning file \\nonto compact disc. \\nDestroy actuarial information and mass submitter paper copies after 2 pre-approved \\nremedial amendment cycles have passed. \\nRetain compact discs in Cincinnati and Atlanta pending MEDS disposition approval \\n(Item 80 in this Schedule). \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved for destruction based on record type, with a minimum \\nretention to destroy records in 2-year blocks after 2 years under Job No. NC1-58-\\n80-3, item 37 (IRM 1.15.24, item 37 for EP and Actuarial Files). Prior to any \\nrecords destruction, check with the TE/GE IRC regarding status. \\n \\n54-59 \\n \\nItems 54-59 are reserved for future additions to the “Rulings and Agreements” portion \\nof this Schedule, if necessary. \\n \\nEXAMINATION \\n \\n \\n60 \\n \\nNo Change or Surveyed TE/GE Examination Cases. Includes copies of prior, \\nsubsequent, or final examination reports, audit plans, work papers, and other \\ninformation necessary for the enforcement and administration of the tax laws. (Job No. \\nDAA-0058-2016-0004-0029) \\n \\nAUTHORIZED DISPOSITION \\nCut off upon final disposition of case (Status 90) \\nDestroy (paper) files not scanned into RCCMS 7 years after cutoff. See \\nItem 79 in this Schedule for RCCMS. \\n61 \\n \\nFraud or Change Examination Cases. Includes copies of all examination reports, \\naudit plans, work papers, and other information necessary for the enforcement and \\nadministration of a fraud or change case. (Job No. DAA-0058-2016-0004-0030) \\nAUTHORIZED DISPOSITION \\nCut off upon final disposition of case (Status 90) \\nDestroy (paper) files not scanned into RCCMS 7 years after cutoff. See \\nItem 79 in this Schedule for RCCMS. \\n62 \\n \\nRevocation or Termination of Exemptions. This includes correspondence and case \\ndevelopment work papers in case the organization reapplies for and receives a \\nsubsequent exemption letter, then the previous revocation or termination file can be \\nassociated (if applicable). (Job No. DAA-0058-2016-0004-0031) \\n \\nAUTHORIZED DISPOSITION \\nCut off files at the end of the calendar year upon revocation, termination, or assets \\ndistributed (if applicable). \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n252 \\nDestroy 10 years after cutoff. \\n \\n63 \\n \\nCertified/Registered Mail Receipts for Statutory Notice of Deficiency, Notices of \\nDetermination of Worker Classification and Final Adverse Determination Letters. (Job \\nNo. DAA-0058-2016-0004-0032) \\n \\nAUTHORIZED DISPOSITION \\nCut off when disposition of associated cases is final (post court hearings) due to refund \\nclaims. \\nDestroy 2 years after cutoff. \\n64 \\n \\n \\n \\nRoutine Transmittal Letters of Memoranda. Transmittal letters between offices and \\noperating units relative to the transmission of tax documents. (GRS 5.2, Item 010; Job \\nNo. DAA-GRS-2017-0003-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar year, and retain at the local exam office. \\nDestroy 1-year after cutoff. \\n \\n65 \\n \\n \\nReopening Memorandum or Exception Letters. Includes notice of reexamination \\nletters when appropriate, and related National and Area office correspondence \\naccumulated as a result of Post Review recommending reopening an agreed case, \\nwhich during the review revealed substantial error, both in the amount and in relation to \\nthe tax liability, or an indication of fraud, malfeasance, collusion, concealment or \\nmisrepresentation of a material fact. (Job No. DAA-0058-2016-0004-0034) \\n \\nAUTHORIZED DISPOSITION \\nCut off when case is closed or when the exception letter is withdrawn. \\nDestroy 3 years after cutoff. \\n \\n66 \\n \\nAdvisory Letters. Copies of advisory letters accumulated as a result of a post review of \\nan agreed case which during the review discloses a technical error resulting from the \\nimproper application of the Code, regulations, or technical advice that does not warrant \\nthe issuance of an exception letter. (Job No. DAA-0058-2016-0004-0035) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of the calendar year or after Internal Audit completes its inspection. \\nDestroy 3 years after cutoff. \\n \\n67 \\n \\nNon-Return Unit IRC 403(b), 457, and 408(k) SEP/SARSEP Examination Completed \\nCase Files. The Office of Employee Plans (EP) helps retirement plan sponsors, plan \\nparticipants, and practitioners working in the retirement benefits arena understand and \\ncomply with the pension law. These records include copies of documents related to Non-\\nReturn Unit examinations of 403(b), 457, and 408(k) Simplified Employee Plans cases. (Job \\nNo. N1-58-09-10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after the case is examined. \\n68-75 \\n \\nItems 68-75 are reserved for future additions to the “Examination” portion of this \\nSchedule, if necessary. \\nTE/GE COMPUTER SYSTEMS \\n \\n76 \\n \\nWeb-Based Employee Technical Time System (WebETS). The Web-Based Employee \\nTechnical Time System (WebETS) provides TE/GE employees a web-based application to \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n253 \\nestablish cases, maintain their inventory, and report their time as it is applied. It enables \\nthe production of group level reports, the compilation of data from all groups for the \\nproduction of reports, and creation of management information reports (MIRs). (Job No. \\nN1-58-10-4, Item 1) \\n \\n(A) Inputs: \\n \\n1. Employee data electronically received from IRS Corporate Authoritative Directory \\nService (CADS). \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. CADS is a look-up that is performed when a user who is in an authorized \\ndomain group accesses the \\\"Add New User\\\" screen and enters his/her SEID. The button \\ntitled \\\"Get User's Info\\\" activates the look up to CADS and the screen refreshes with the \\nname, grade and email address that matches the SEID requested. This is the only visible \\ninteraction through the user interface that is performed by CADS, which is non-\\nrecordkeeping. \\n \\n2. Taxpayer info from manual data entry of IRS records, filed tax returns. \\n \\nAUTHORIZED DISPOSITION \\n \\nNot Applicable. The official records of individual and corporate tax data, including returns, \\nare appropriately scheduled under IRS Records Control Schedule RCS 29. Dispositions of \\nEO and EP determination data are covered by other authorities under RCS 24. \\n \\n(B) System Data: (Job No. N1-58-10-4, Item 1) \\n \\n1. Case and Time Management Database. Case information includes case name and \\ngrade, activity/project codes, tax year, date opened, months in process and time applied to \\na case, open/closed status indicator, and taxpayer ID. Other information consists of \\nTE/GE user identification and contact information, and Form 6490 data used to report daily \\nhours expended on all work assignments and leave. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of the fiscal year. \\nDelete 7 years after cutoff. \\n \\n(C) Outputs: WebETS produces activity and managerial reports at varying levels with a \\nnumber of query items and options. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\n1. The following reports have specific/minimum maintenance requirements: \\n \\na. Monthly Time Report. Contains case and time listings of technical personnel. At the \\nindividual level, this is a standardized report Form 6490, EP/EO Technical Time Report. \\n \\nb. Aging Data Report. Includes the combined case time by business unit of time applied \\nduring cycle to each case/inventory item by employee. Employee information in each \\nreport includes agent name (first and last); SEID; position code; grade and group number. \\nFor return (examination)/application (determination) items information includes \\nTaxpayer/Plan Name; Taxpayer Identification Number; Plan number (where appropriate); \\nTax/Plan Period; Activity Code; Project Code; Beginning, Current, Open and Closed hours \\nby case; Assigned and Status 12 (Opened) dates; and Transfer Hours. The WebETS \\nAging Data Reports can only be pulled (on demand) by users with the WebETS Sys Admin \\nrole. These Reports are provided to TEGE Reports Analysts on a monthly basis. \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n254 \\nc. Total Hours Report. Used at the end of each cycle by TEGE BSP administrators to \\ndetermine if all of the hours have been reported by the WebETS users. \\n \\nd. User Report. Includes a list of all users, their WebETS role and last access date. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of the fiscal year. \\nDelete 7 years after cutoff, or when no longer needed for operational purposes, whichever \\nis later. \\n \\n2. All other reports. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n \\n77 \\n \\nReserved. The Aging Data Report previously covered under this item has been moved to \\nItem 76C in this Schedule for coverage under WebETS Outputs (and 5-year retention \\npreviously approved under Job No. N1-58-10-4, Item 2 has been changed/increased to 7 \\nyears). \\n \\n78 \\n \\nEmployee Plans - Exempt Organizations Return Inventory Control System (ERICS). \\nERICS was an inventory control system that contained the examination inventory and \\nrelated information of three business units within TE/GE including Employee Plans (EP), \\nExempt Organization (EO), and Government Entities (GE). This application was retired as \\nof 10/1/2009. Functionality of the application has been replaced by the Reporting \\nCompliance Case Management Systems (RCCMS), formerly known as TE/GE Reporting \\nand Electronic Examination System (TREES). \\n \\n(A) Inputs: Inputs included taxpayer return data electronically received from RICS (Returns \\nInventory and Classification System), and employee data from the IRS Discovery \\nDirectory. Inputs also included direct manual entry of case/employee information. \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. Recordkeeping copies of RICS and human resource data are \\nappropriately scheduled under other authorities. \\n \\n(B) Master Files/System Data: (Job No. N1-58-10-2) \\n \\nThe ERICS application maintained database tables for two sub-applications used by \\nTE/GE employees. These applications consisted of the Employee Plans Inventory Control \\nSystem (EPIC) and the Exempt Organizations Inventory Control System (EOIC). EPIC \\nwas an inventory control system containing employee plans examination cases. EOIC was \\nan inventory control system containing exempt organizations examination cases. \\n \\nUpon ERICS shutdown, four ASCII files will be created to store historical/archived ERICS \\ndata. Two files will contain recordkeeping data of all closed cases (one for EP and one for \\nEO/GE), and the other two files will contain data on all open cases as of the date of \\nretirement (again, one for EP and one for EO/GE). Closed case information in ERICS is not \\nduplicated in RCCMS. Open case information in ERICS was downloaded to RCCMS in \\n2007 (then TREES). The business unit has been running dual systems since that time. \\nThe ASCII files for open cases constitute backup/reference materials. For each case, \\ntaxpayer data includes name, TIN (Taxpayer Identification Number), MFT (Master File \\nTransaction) code, plan number, tax period, status code, and open/closed dates. Agent \\ninformation includes agent group number. \\n \\n1. Closed Case Data. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n255 \\n \\nAUTHORIZED DISPOSITION \\nConsists of two ASCII files of archived ERICS data, one for EP and one for EO/GE. \\nDelete/Destroy (a one-time purge) both files when 7 years old. \\n \\n2. Open Case Data. \\n \\nAUTHORIZED DISPOSITION \\nConsists of two ASCII files of archived ERICS data, one for EP and one for EO/GE. \\nDelete/Destroy (a one-time purge) both files when 7 years old. \\n \\n(C) Outputs: \\n \\n1. Screens within ERICS could be used to query and run reports. Users could extract \\nspecific case data, generate Form 3210 case transmittal forms, or request set summary \\nreports. The Form 3210 was produced by the system to move the closed/transferred \\ninventory out of the group. Inventory summary reports and other ad hoc reports were \\npossible by entering certain criteria such as month/year, group/area. Management reports \\nincluded case aging reports, inventory validations, statute logs, Forms 3210, and agent \\nlistings. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit or other operational \\npurposes, whichever is later. \\n \\n2. Forms 895 Notice of Statute Expiration. This form is used by exam functions to provide \\ninformation, notification and statute update approval for statute of limitations for tax returns. \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. Recordkeeping copies of these forms are filed with/disposed of in \\naccordance with associated case files. \\n \\n79 \\n \\nReporting Compliance Case Management System (RCCMS). The Reporting \\nCompliance Case Management System (RCCMS) provides case management, inventory \\ncontrol, and routing capabilities. RCCMS also provides issue resolution tools and electronic \\ncase closing functionality. \\n \\n(A) Inputs: Examination case data is added and updated through periodic, but regular \\nelectronic downloads from the Returns Inventory Classification System (RICS). \\nSubsequently, TE/GE personnel manually enter data related to examinations and other \\ncompliance activities results. The types of documents that are added in RCCMS include \\nelectronic format of the return, Integrated Data Retrieval System (IDRS) transcripts, \\nRevenue Agent reports, workpapers, correspondence and forms, as well as closing \\nrecommendation. Cases are reviewed by the Group Manager and potentially by the Quality \\nMeasurement System (QMS) group, then to the Closing Unit. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nUpdates from RICS are routinely overwritten. Manual updates are verified prior to updating \\nthe database. Recordkeeping copies of RICS and human resource data are appropriately \\nscheduled under other authorities. The electronic data are disposed under the records \\nretention policy as detailed below. Any residual paper will be sent by the Closing Unit to the \\nCampus for retention under the current IRM 1.15.2 procedures. \\n \\n(B) System Data (Master Files): RCCMS maintains SQL database records of TE/GE \\ncompliance activities. Data, per taxpayer activity record, includes the taxpayer identification \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n256 \\ninformation (TIN), master file tax account code (MFT), tax period, and plan or report \\nnumber. RCCMS also includes IRS employee assignment and data collected by examiners \\nabout the outcome of an examination, such as status and statute control information, \\nnotes, and taxpayer contacts identification. All RCCMS application codes are aligned with \\nthe Audit Information Management System (AIMS), as appropriate, and updated annually. \\nNew codes or modifications to existing codes are managed on an ongoing basis. (Job No. \\nDAA-0058-2015-0004-0001, except for ACA Review Activities approved under a separate \\nauthority as provided below) \\n \\nAUTHORIZED DISPOSITION \\nAll of the TE/GE Compliance Activities are controlled on RCCMS. This includes activities \\ncontrolled on AIMS, Non-Masterfile and non-return units. The cutoff is when case is closed \\nbased on the date of final closure. The general disposition is an automatic system deletion \\nof the examination case or compliance activity record after 7 years. The exceptions to the \\n7-year retention are as follows. \\n \\n• \\nEO Unagreed cases that are transferred to Appeals - Delete after 10 years \\n• \\nEO Claims cases with Net Operating Loss (NOL) Carry forwards - Delete after 15 \\nyears \\n• \\nTEB Closing Agreement cases - Delete after 30 years \\n• \\nTEB Claims of Refund cases - Delete after 30 years \\n• \\nTEB Non examination compliance activities - Delete after 30 years \\n• \\nACA Review Activities - Delete after 16 years (Job No. DAA-0058-2121-0001-\\n0001) \\n \\n(C) Outputs: Reports are generated from RCCMS Information Factory (IF) database. \\nRCCMS IF is a backup copy of the RCCMS database and is updated on a nightly basis. \\nRCCMS also sends the Security Audit and Analysis System (SAAS) daily application audit \\ntrails. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nAutomatically delete when data are deleted from RCCMS database based on the retention \\nschedule above. SAAS logs are purged on a daily basis for the records that were \\nsuccessfully processed. \\n \\n(D) System Documentation: Includes user guides and requirements documents, records \\nlayouts and Design Specification Reports (logical and physical design reports). System \\ndocumentation is maintained in the IBM Rational software tool, also known as CMCS. All \\ndocumentation relating to code (checked in/checked out) is maintained in IBM Rational as \\nwell as all change requests and documented business requirements. (GRS 3.1, Item 051; \\nJob No. DAA-GRS-2013-0005-0003) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 7 years after the system is terminated, or the associated data is migrated \\nto a successor system. \\n \\n80 \\n \\nModified Employee Plans (EP) / Exempt Organization (EO) Determination System \\n(MEDS) [formerlyTax Exempt Determination System (TEDS)]. MEDS is used to \\ndetermine organization and/or employee plan eligibility for tax-exempt status. It provides \\nfull inventory and status control of determination cases and supports timely and accurate \\nprocessing of applications for Employee Plans (EP) and Exempt Organizations (EO) \\ndetermination letters as mandated by the Internal Revenue Code (IRC) and Income Tax \\nRegulations. \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n257 \\n(A) Inputs: Includes scanned electronic images of a variety of tax forms for exempt \\norganization and employee plan entries including, but not limited to, Forms 1023, 1024, \\n1025, 1028, 2848, 5300, 5307, 5309, 5310, 5310A, 6088, 8670, 8671, 8717, 8718, 8734, \\n8821, Schedule Q, 5316, 8905, INOLE BMF EIN, INOLE EPMF and 8940. Accompanying \\ndocumentation includes manually transcribed form data and data acquired as the case is \\nworked by TEGE Determination Specialists and TEGE Management. \\n \\n1.) EP Paper Records. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\n \\nDelete/Destroy after verification of successful ingest/incorporation into system master file. \\n \\n \\n2.) EO Paper Records. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 200 years after verification of successful ingest/incorporation into system \\nmaster file. \\n \\n(B) System Data (Master Files): Contains organization and/or employee plan information \\nderived from a variety of tax forms and case processing data. System information comes \\nfrom scanned applications, imported documents, case data (including content related to \\nworking a case), case history, and case chronology. For each organization that submits an \\napplication data includes EIN, Organization Name, Mailing Address, Phone Number, \\napplicable Masterfile codes along with Imaged Documents and Business Rules. Agent \\ninformation includes Name, Work Telephone Number, Group Number, SEID, Address, \\nEmail, and office address. \\n \\n1. EP Electronic Records. Includes application forms and associated case file paperwork \\ncollected to help prepare the required employee plans letters. \\n \\nPENDING DISPOSITION \\nCut off on case closing date. \\nDelete/Destroy 10 years after cutoff. \\n \\n2. EO Electronic Records. Includes application forms for tax exemption which include the \\npurpose of the organization and its structure, and are collected to make a determination as \\nto whether a tax payer qualifies for the tax-exemption and if so under which section of the \\nInternal Revenue code they qualify as well as the associated determination letter., \\n \\nPENDING DISPOSITION \\nCut off on case closing date. \\nDelete/Destroy 200 years after cutoff. \\n \\nNote: These dispositions are pending NARA approval under Job No. DAA-0058-2022-\\n0004. Check with the TE/GE IRC regarding scheduling status. \\n \\n(B) Outputs: MEDS case data is shared with the Letter and Information Network User-fee \\nSystem (LINUS) and Employee Plans-Exempt Organizations Determination System (EDS). \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other operational \\npurposes, whichever is later. \\n \\n81 \\n \\nEP/EO/GE Aims Report Processing System (EARP). A system used for reviewing \\nreports that identify statistical information regarding examinations of entities that are \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n258 \\nconsidered non-taxable entities. The statistical information generated from the EARP \\nreports are used to help IRS personnel make decisions regarding future examinations. \\nAudit Information Management System (AIMS) provides input data to EARP \\n \\n(A) Inputs: \\n \\n• AIMS Service Center Transaction File (Tennessee Computing Center (ECC-MEM)) \\nextracts the TE/GE Employee Plan (EP), Exempt Organization (EO) and Government \\nEntity (GE) Examination case data from the AIMS Master File Database via project AIMS \\nReport Processing (ARP) and electronically transmits this data (filename = \\nPDZAM.ZDIMFP.ARP7026) to the Enterprise Computing Center-Martinsburg (ECC-MTB) \\nonce a month via Network Data Mover (NDM) to be used as input to DIMF. \\n \\n• Prior month DIMF master file \\n \\n• Fiscal Year date control files (reporting cycles are based in part on the AIMS cycle cutoff \\ndates) \\n \\n• Examination Plan data is furnished annually (one month prior to the beginning of each \\nfiscal year) by Headquarters with U.S. Summary totals. These annual plan figures are \\nobtained from Form 5440, Exempt Organization and Employee Plan Work Plans and used \\nas input to select DEXP EO and DPTE EP reports. These figures reflect the number of \\ncases planned to be examined for the fiscal year. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy AIMS SC transaction processing file monthly. \\nDestroy monthly tape backup = 365 days. Up to 12 cycles of the transaction file are kept \\non disk per Calendar Year for back up purposes. \\nDestroy fiscal year date control files and plan data file annually. \\n \\n(B) System Data: The System Data is TE/GE EP/EO/GE Examination case data that is \\ncomprised of the Input and Output Data described in Parts 81A. and 81C. (Job No. DAA-\\n0058-2016-0004-0036) \\n \\nAUTHORIZED DISPOSITION \\nDestroy processing files monthly; \\nDestroy Report & Err Register print files 12 months after their creation; \\nDestroy Backup Tape files upon retention period expiration (retentions vary between 60, \\n365, 450, or 1095 days depending on the data/print file content: \\n• RICS data file backups = 60 days \\n• Updated Master and Service Center Transaction data file backups = 365 days \\n• Updated Master data file destroyed 12 months after creation \\n• Report and Error Register data file backups = 450 days \\n• Error Register and Report print file backup = 1095 days \\n \\nMaintain a 10 year history Base Inventory Master File (DIMF BIMF) master file. \\nDestroy data on (DIMF BIMF) master file when greater than 10 years, monthly. \\n \\n(C) Outputs: \\n \\n \\n \\n• 10 year history Base Inventory Master File (DIMF-BIMF) containing EP, EO and GE \\nvalid/invalid data (cumulative Examined and Non-Examined Accomplishments and current \\nInventory cases) \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n259 \\n• 10 year history Base Inventory Master File (DIMF-BIMF) split into three separate files (EP, \\nEO and GE) which are used for Return Inventory and Classification System (RICS) \\ndatabase upload and are FTP’d to TIGTA for audit purposes \\n• DIMF creates/provides current fiscal year report and error data files to sub-systems DEXP \\nEO, DEXP GE and DPTE EP each month for their report and error listing production \\n• Various EP, EO and GE Inventory Reports \\n• Various EP, EO and GE Examined Accomplishment Reports \\n• Various EP, EO and GE Non-Examined Accomplishment Reports \\n• EP, EO and GE Error Register Listings for Accomplishment (Examined and Non-\\nExamined) and Inventory \\n \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nRefer to Part 81B. System Data Disposition. \\n \\n(C) System Documentation: \\n \\nUpdate system documentation annually. Document system change requirements on \\nChange Request Log forms. \\n \\n• DIMF – Base Inventory Masterfile DIMF Project Requirements; Document 11456 \\n• DEXP - EO/AIMS Reporting Requirements; Document 6585 \\n• DEXP - GE/AIMS Reporting Requirements; Document 11307 \\n• DPTE - EP/AIMS Reporting Requirements; Document 6834 \\n• Change Log documents are used to convey requirement changes \\n \\n(GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when superseded \\nRetain Change Request Log history indefinitely. \\n \\n82 \\n \\nReturn Inventory and Classification System (RICS). The Returns Inventory & \\nClassification System (RICS) is Tax Exempt and Government Entities’ (TE/GE) primary \\nsystem for examining the level of tax filing compliance from its customers. RICS allows \\naccess to return data related to filing, processing, and posting of returns for Employee \\nPlans (EP), Exempt Organizations (EO), Government Entities (Tax Exempt Bonds (TEB), \\nFederal State Local Governments (FSLG) and Indian Tribal Governments (ITG). RICS \\nconsists of 2 primary components – database for querying and web application for \\nselection of returns. RICS also provides automatic sampling, criteria for audits, and the \\ntracking of audit results. \\n \\n(A) Inputs: RICS does not allow any direct input of data. However, the RICS web \\napplication captures user activity on a real-time basis (including taxpayer identification \\ninformation (TIN), master file tax account code (MFT), tax period, and plan or report \\nnumber, date, etc.). \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. The electronic data are disposed under the records retention policy as \\ndetailed below. RICS does not contain any paper records. \\n \\n(B) System Data (Master Files and Supporting Data): RICS data consists of filed returns \\nloaded from Master Files [Business Master File (BMF), RTF (Return Transaction File), \\nEPMF (Employee Plans Master File)] for all returns under TE/GE jurisdiction as well as \\nother supporting returns and data related to the filing, processing and posting of these \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n260 \\nreturns. Data includes the taxpayer identification information (TIN), master file tax account \\ncode (MFT), tax period, and plan or report number, as well as many other return related \\nitems. RICS data also includes (but is not limited to) audit history, EP and EO \\ndetermination data, EP voluntary compliance and waiver data, electronically filed 990 \\nseries data, EP compliance activity results (CECA), data from Pension Benefit Guaranty \\nCorporation (PBGC) and Department of Labor (DOL) 1096 data and CP2100 data. RICS \\nis a read-only database. \\n \\nAUTHORIZED DISPOSITION \\nThe general disposition for data on RICS is 7 years. (Job No. DAA-0058-2016-0004-0037) \\n \\nThe exceptions to the 7-year retention are as follows: \\n \\n• TEB 8038 series returns (from the RTF). Information included on RICS for all TEB returns \\nand related data may be required for current and future compliance action during the entire \\nperiod the bonds remain outstanding. Most bond issues have bonds outstanding for a \\nperiod of 30 years. (Job No. DAA-0058-2016-0004-0037) \\nAUTHORIZED DISPOSITION \\nDelete after 30 years (based on processing cycle). \\n• TEB 8038 series returns (from Statistics of Income [SOI]). Information included on RICS \\nfor all TEB returns and related data may be required for current and future compliance \\naction during the entire period the bonds remain outstanding. Most bond issues have \\nbonds outstanding for a period of 30 years. (Job No. DAA-0058-2016-0004-0037) \\nAUTHORIZED DISPOSITION \\nDelete after 30 years (based on processing year). \\n• Generalized IDRS Interface response data from AIMS is processed daily through RICS. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete on a daily basis. \\n• GE Consents. The RICS tables are the official storage point for the consents given by the \\nIRS to disclose tax data under IRC 6103 for the purpose of validating taxpayer name and \\nTIN information during registration in the Contractor Central Registration (and successor) \\nsystems. Potential contractors are required to complete the disclosure consent form and to \\nhave an IRS validated Name/TIN or they are not eligible for Federal contracts. After 4 \\nyears, the need to defend against unauthorized disclosure has passed. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete after 4 years based on the Row Creation Date. \\n• IRPTR. IDRS Command Code (CC) Information Returns Processing Transcript Requests \\n(IRPTR) allows IDRS users to request Information Returns Processing (IRP) transcripts \\nfrom the Information Returns Master File (IRMF) that sent weekly to RICS. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete after 30 days (based on load date). \\n• Return Establishment information. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\nAUTHORIZED DISPOSITION \\nData sent to AIMS for return establishments created through RICS is replaced daily. \\n• Coordinated Examination Management Information System for Large Cases (CEMIS) \\napplication reported examination results from Large Corporate Compliance Cases \\n(formerly Coordinated Industry Cases). Data is used by EP. Retired as of 2006 but retained \\non RICS. \\nPENDING DISPOSITION \\nDelete after 15 years. \\nNote: This disposition update is pending NARA approval Job No. DAA-0058-2021-\\n0003-0001. Records were previously approved for destruction when 20 years old \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n261 \\nunder Job No. DAA-0058-2016-0004-0037. Prior to any records destruction, check \\nwith the TE/GE IRC regarding re-scheduling status. \\n• EO 5227 returns for Split Interest Trusts may be required for current and future \\ncompliance action during the entire life of the trust. Split Interest trusts have lives of 20 \\nyears. \\nPENDING DISPOSITION \\nDelete after 20 years. \\nNote: This disposition is pending NARA approval under Job No. DAA-0058-2021-\\n0003-0002. Prior to any records destruction, check with the TE/GE IRC regarding \\nscheduling status. \\n• EO 8871 returns for Political Organization Notice of Section 527 Status are used to notify \\nIRS that they are to be treated as section 527 organizations. These forms should be \\ntreated similar to applications for tax exempt status and kept indefinitely. \\nPENDING DISPOSITION \\nCut off at end of calendar year in which application is received. \\nDelete 200 years after cutoff. \\nNote: This disposition update is pending NARA approval under Job No. DAA-0058-\\n2021-0003-0003. EO 8871 returns should not be deleted. \\n• Employee Plans (EP) and Exempt Organizations (EO) Determination System (EDS) data \\nincludes EP and EO data from exempt status of pension plans and exempt organizations. \\nThis data needs to be retained using the same policy as the originating system. \\nPENDING DISPOSITION \\nDelete EP data after 10 years. \\nDelete EO data 200 years after calendar year in which application is received. \\nNote: This disposition update is pending NARA approval under Job No. DAA-0058-\\n2021-0003-0004. Prior to any EP records destruction, check with the TE/GE IRC \\nregarding scheduling status. EO data should not be deleted. \\n \\n(C) Outputs: RICS sends data to AIMS (daily), RCCMS (daily) and Statistics of Income \\n(monthly). Upon authorized user request, the RICS web application creates return \\nfacsimiles in Adobe PDF format that are sent to AIMS and/or RCCMS (daily). In addition, \\nthe RICS web application sends the Security Audit and Analysis System (SAAS) audit trails \\n(daily). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete records based on the following schedule: \\n• Printed files in PDF or ZIP format are deleted after 30 days. \\n• WebRICS log files are deleted after 60 days \\n• Files sent to AIMS, RCCMS, SOI and SAAS are deleted after 90 days. \\n \\n(D) System Documentation: Includes user guides and requirements documents, records \\nlayouts and Design Specification Reports (logical and physical design reports). System \\ndocumentation is maintained in DocIT and/or on the RICS SharePoint site. All \\ndocumentation relating to code (checked in / checked out) is maintained in IBM Rational as \\nwell as all change requests and documented business requirements. (GRS 3.1, Item 051; \\nJob No. DAA-GRS-2013-0005-0003) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 7 years after the system is terminated, or the associated data is migrated \\nto a successor system. \\n \\n83 \\n \\nTE/GE Rulings and Agreements Control (TRAC) System. \\n \\nTax Exempt Quality Measurement (TEQMS). This system is a sub-system of TRAC and \\nincludes all data of cases that are collected and reviewed. \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n262 \\nHeadquarters Exempt Organizations Inventory Control System (HQEO). HQEO is a sub-\\nsystem of TRAC and includes all case inventory information and letters generated under \\nthis system. \\n \\nPENDING DISPOSITION \\nSystem records descriptions/dispositions are pending final TE/GE and NARA \\napprovals. This is a placeholder for future system scheduling decisions. \\n84 \\n527 Political Action Committee/Political Organization Filing and Disclosure \\n(PAC/POFD) System and Records. The 527 Political Action Committee (PAC)/Political \\nOrganization Filing & Disclosure (POFD) System collects, validates, stores, and discloses \\ninformation from IRS Forms 8871, 8872, and 990 filed by political action committees. This \\nsystem is required by law to provide political organizations the ability to identify their status \\nand report contributions and expenditures. Information collected from political organizations \\nis required to be made available to the general public. \\n \\n(A) Inputs: The 527PAC/POFD application consists of two separate systems: \\n \\n1. The POFD (public facing) web application captures electronically submitted Forms 8871 \\n(Political Organization Notice of Section 527 Status) and Forms 8872 (Political \\nOrganization Report of Contributions and Expenditures) from political organizations on a \\nreal-time basis. POFD sends copies of the input to the PAC (Disclosure site). (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy electronic data after verification of successful ingest/incorporation into \\nsystem master file. \\n \\n2. The 527PAC (i.e. Disclosure portion of POFD) is the back-end processing system that \\ncreates passwords and interacts with the POFD system and includes images of (legacy) \\npaper filed Forms 8872 and 990. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after verification of successful ingest/incorporation into system master file. \\n \\n(B) System Data: The 527 PAC/POFD consists of two systems. The POFD captures \\nelectronic data from filings under Internal Revenue Code (IRC) 527 political organization \\nfilings. The filings include Forms 8871, 8872 and 990, and data captured from the political \\norganizations includes the organization’s name, address, employer identification number \\n(EIN), and expenditures. The 527PAC back-end system creates passwords mailed to \\npolitical organizations from Form 8871 filing information and stores images of paper filed \\nForm 8872. The images are sent to the disclosure portion of POFD. \\n \\n1. Form 8871, Political Organization Notice of Section 527 Status. Provides notice to the \\nIRS of the organization’s operations. \\n \\nPENDING DISPOSITION \\nCut off at end of calendar year in which application is received. \\nDelete/Destroy 200 years after cutoff. \\n \\n2. Form 8872, Political Organization Report of Contributions and Expenditures. Provides \\nannual information when the organization meets certain requirements (e.g., contributions or \\nexpenditures). \\n \\nPENDING DISPOSITION \\nCut off at end of calendar year in which application is received. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n263 \\nDelete/Destroy seven (7) years after cutoff. \\n \\n3. Form 990, Return of Organization Exempt from Income Tax. Used by tax-exempt \\norganizations, nonexempt charitable trusts, and section 527 political to provide the IRS with \\nthe information required by section 6033. \\n \\nPENDING DISPOSITION \\nCut off at end of calendar year in which application is received. \\nDelete/Destroy seven (7) years after cutoff. \\n \\nNote: The above system dispositions are pending NARA approval under Job No. \\nDAA-0058-2022-0005. Check with the TE/GE IRC regarding scheduling status prior to \\ndata deletion. \\n \\n(C) Outputs: A transaction of return accepted is posted to the Business Master File (BMF) \\nas a Transaction Code 150. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other operational \\npurposes, whichever is later. \\n85 \\nLetter and Information Network User-fee System (LINUS). LINUS identifies EP/EO \\napplication receipts or other cases established by the Cincinnati Submission Processing \\nCenter (CSPC) prior to the information rolling to the Modified EP EO Determination System \\n(MEDS). The information contained in this system includes payments, Name, TIN and \\nGenerated determination case DLNs. \\n(A) Inputs: Includes payment and entity information manually transcribed from a paper \\napplication, or via upload of a file created by manual download from the Pay.gov System. \\nThe payments are entered into LINUS by Campus Support for paper checks and the \\nelectronic payments are uploaded to LINUS from Pay.gov. The payments are input on a \\ndaily basis. Any paper applications received are scanned into MEDS. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after verification of successful ingest/incorporation into system \\nmaster file. \\n(B) System Data: Records include user fee payment records, such as payment status \\ninformation, including whether the fee is paid; Document Locator Number (DLN); Entity \\ninformation for the Plan Sponsor or Organization; Fee/Form Indicator; and Power of \\nAttorney data (POA). Data is stored in SQL ServerDatabase. LINUS moves the EP and EO \\ndata every ten years to a storage server so DLNs may be reused. \\nPENDING DISPOSITION \\nCut off after case closure. \\nMove data to a storage server when 10 years old. \\nDestroy/Delete 200 years after cutoff. \\nNote: This disposition is pending NARA approval under Job No. DAA-0058-2022-\\n0006. Prior to any records destruction, check with the TE/GE IRC regarding \\nscheduling status. \\n(C) Outputs: Includes acknowledgment letters and determination case DLNs. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n264 \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other operational \\npurposes, whichever is later. \\n86 \\nExempt Organization Entity. \\n \\n \\n(A) Inputs: Information is input into the system electronically from the BMF and also \\nmanually via EOE users. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when necessary data has been incorporated into a master file. \\n(B) System Data: Information contained in the system consists of names, Employer \\nIdentification Number (EIN), addresses and current SGRI letter issuance and response \\ndates for parent organizations granted group exemption. (Job No. N1-58-12-11) \\n1. Closed Cases. \\nAUTHORIZED DISPOSITION \\nCut off when case is closed. \\n \\nDelete/Destroy 30 days after cutoff. \\n2. Open Cases over 180 days old. \\nAUTHORIZED DISPOSITION \\nTransfer to history table. \\nDelete/Destroy 1 year after transfer. \\n \\n(C) Outputs: Ad hoc reports. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit or other operational \\npurposes. \\n87 \\nEO Correspondence Case Data - ECM (Enterprise Case Management). EO \\nCorrespondence consists of taxpayer requests for (public) information, copies of returns \\nand can also include name and address changes, confirmation of tax-exempt status, \\nerroneous revocations, reinstatement of tax-exempt status, corrections to determination \\nletters and to the EO Master File, and other miscellaneous inquiries. \\n(A) Inputs: Exempt Organizations correspondence will be scanned using Correspondence \\nImaging System (CIS) and/or manually uploaded into ECM daily. TE/GE personnel \\nmanually enters data to create cases, work cases, and close cases within ECM. The types \\nof data and documents added to cases in ECM include requester names and addresses, \\nexempt organization names and addresses, employer identification numbers of exempt \\norganizations, IDRS data elements, and copies of determination applications and letters \\nretrieved from MEDS and DVD. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDestroy/Delete after successful entry and verification into system master files. Any paper \\ncorrespondence scanned by W&I Accounts Management will follow requirements under \\nIRM 1.15.2 and IRMs 3.13.6.13 and 3.13.6.4.1(20) (scanning a single doc). These IRMs \\nprovide that scanned documents will generally be destroyed 7-14 days after scanning. \\n \\n(B) System Data: ECM maintains SQL database records of EO Correspondence. Unit Data \\nincludes Business Case ID, Requester Name, Requester Street Address, Requester City \\nRequester State, Requester Country, Requester Zip, Requester Phone Number, \\nRequester Fax Number, Requester Relationship, Exempt Organization Name, Exempt \\nOrganization EIN, Exempt Organization Street Address, Exempt Organization City, Exempt \\nOrganization State, Exempt Organization Zip, Group, Issue Code, Request Date, Received \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n265 \\nDate, Date Created, Status, Case Creator, Expedite Indicator, Duplicate Indicator, Media \\nReferral Indicator,Technical Referral Indicator, Misrouted Mail Indicator, Request Type, \\nSource, Comment Field, Affiliation Code of Organization on IDRS, Quick Closure, and \\nRuling Date. \\nECM also includes IRS employee assignment and data collected by tax examiners to \\nrespond to EO correspondence inquiries such as documents from MEDS and DVDs. All \\nECM request types, issue codes and dispositions (Release 1) will be updated as needed. \\n(Job No. DAA-0058-2021-0008-0001) \\nAUTHORIZED DISPOSITION \\nCut off on case closing date. \\nMaintain online for 1 year after cutoff, then archive. \\nDestroy 6 years after case closing date. \\n \\n(C) Outputs: Response letters will be generated within ECM and saved to cases (based on \\nsystem data retention above). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for operational purposes. \\n88 \\nEmployee Plans-Exempt Organizations Determination System (EDS). The Employee \\nPlans (EP)-Exempt Organizations (EO) Determination System (EDS) is a case \\nmanagement system that maintains inventory for applications being resolved under the EP \\nand EO Determination Letter Program. \\n(A) Inputs: Data is received from the Modified Employee Plans / Exempt Organizations \\nDetermination System (MEDS) as the basis for case management information. Data is \\nreceived daily from the EP/EO Application Control System (EACS). LINUS (Letter and \\nInformation Network User Fee System) input can be activated if MEDS fails. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy electronic data after verification of successful ingest/incorporation into \\nsystem master file. \\n(B) System Data: EDS is a case management system that maintains inventory for \\napplications being resolved under the Employee Plans (EP) Determination Letter Program \\nand the Exempt Organizations (EO) Determination Letter Program. System data for each \\norganization that submits an application includes, employee identification number (EIN), \\norganization name, mailing address, phone number, and applicable master file codes. \\nAgent information includes name, work telephone number, and group number. \\n1. EP Records. Includes application forms and associated case file paperwork collected to \\nhelp prepare the required employee plans letters. \\nPENDING DISPOSITION \\nCut off on case closing date. \\nDelete/Destroy 10 years after cutoff. \\n \\n2. EO Records. Includes application forms for tax exemption which include the purpose of \\nthe organization and its structure, and are collected to make a determination as to whether \\na tax payer qualifies for the tax-exemption and if so under which section of the Internal \\nRevenue code they qualify as well as the associated determination letter. \\n \\nPENDING DISPOSITION \\nCut off on case closing date. \\nDelete/Destroy 200 years after cutoff. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n266 \\n \\nNote: These system data dispositions are pending NARA approval under Job No. \\nDAA-0058-2022-0008. Prior to any records destruction, check with the TE/GE IRC \\nregarding scheduling status. \\n \\n(C) Outputs: EDS shares routine case posting data and other daily metric information with \\nMEDS. EDS data is also shared with other TE/GE systems that manage applications \\nprocessed by the EP and EO Determination Letter Program (to validate the final resolution \\nof the applications). \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other operational \\npurposes, whichever is later. \\n89 \\nCertified Professional Employer Organization (CPEO) and 501(c)(4) Registration \\nSystem and Records. The Taxpayer First Act requires organizations that intend to \\noperate under Section 501(c)(4) to electronically submit to IRS the (Web-enabled & online) \\nForm 8976, Notice of Intent to Operate Under Section 501(c)(4). Most organizations must \\nsubmit this notice within 60 days of their establishment. Failure to file this notice may result \\nin penalties. \\n(A) Inputs: Form 8976, Notice of Intent to Operate Under Section 501(c)(4). Form 8976 is \\nstrictly electronic; there is no paper version. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after verification of successful ingest/incorporation into system master file. \\n \\n(B) System Data: Form 8976, Notice of Intent to Operate Under Section 501(c)(4) provides \\nnotice to the IRS of an organization’s operations. Information captured via form includes \\norganization name, employer identification number (EIN), address, date and state of \\nformation, as well as date notice received, user fee receipt, disposition of \\nacknowledgement, and date acknowledgement sent. \\n \\nPENDING DISPOSITION \\nCut off at end of calendar year in which application is received. \\nDelete/Destroy 200 years after cutoff. \\n \\nNote: This system data disposition is pending NARA approval under Job No. DAA-\\n0058-2022-0007. Prior to any records destruction, check with the TE/GE IRC \\nregarding scheduling status. \\n \\n(C) Outputs: Filers submit Form 8976. The input is reviewed and if approved the tax \\nexaminer will generate an acknowledgement Letter 5822. If denied, the tax examiner will \\ngenerate a notification Letter 5823. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\nAUTHORIZED DISPOSITION: \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other operational \\npurposes, whichever is later. \\n90-94 \\nReserved. \\n95 \\nAnnual Employer’s Return for Employee’s Pension or Profit-Sharing Plans, including \\nall schedules, documents, correspondence and exhibits filed by the employer who \\nmaintains a plan or plans for his employees or for himself. The Employee Plans Master File \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n267 \\nprocessing year is July 1 to June 30. (Job No. N1-58-08-13) \\n(1) Form 5500-EZ (Annual Return of One-Participant Pension Benefit Plan), and related \\nrecords including associated schedules, attachments, correspondence, and envelopes. \\n \\n(a) Paper copies filed with the IRS at the Ogden Campus. The paper source documents \\nfiled with the IRS are Inputs to EPMF. \\n \\nAUTHORIZED DISPOSITION \\nDestroy source documents 6 months after verification that a complete and accurate image \\nfile and database record of the originals have been created and filed in EPMF or like \\napproved system. \\n \\n(b) Master Image Files (or Recordkeeping Copy). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after end of processing year. \\n \\nNote: All paper forms, schedules, and attachments declared as Official Recordkeeping \\nCopy and previously accessioned into NARA-operated Federal Records Centers in the \\nForms 5500-EZ series by the IRS will be retained for 6 years after processing year as \\nscheduled under N1-58-87-6, Item 122, Sub-Item 1. \\n \\n(2) All Other Form 5500 series returns and related records including associated schedules, \\nIRS working papers, attachments, correspondence, and envelopes. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after end of processing year. \\n \\nNote: All paper forms, schedules, and attachments declared as Official \\nRecordkeeping Copy and previously accessioned into NARA-operated Federal \\nRecords Centers in the Forms 5500-EZ series by the IRS will be retained for 6 years \\nafter processing year as scheduled under N1-58-87-6, Item 122, Sub-Item 2. \\n \\n(3) Obsolete. All EPMF Microfiche (Working Copy-1977) approved as temporary records \\nunder Job No. NC1-58-82-9, have been appropriately destroyed. \\n \\n(4) Obsolete. All EPMF Microfiche (Working Copy-1978) approved as temporary records \\nunder Job No. NC1-58-82-9, have been appropriately destroyed. \\n \\n(5) Master File (structured database with IR 5500-EZ information). \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nDOL will transfer a copy of the structured database in accordance to 36 CFR 1228.270. \\nAfter initial transfer of database to the National Archives and Records Administration \\n(NARA), transfer a copy of the database annually to NARA 1 year after the beginning of \\neachprocessing year (July 1). \\n \\n(6) Electronic mail, spreadsheet, and word processing system copies. This item \\nincludes electronic copies of records that are created on electronic mail, spreadsheet, \\nand word processing systems and used solely to generate a recordkeeping copy of the \\nrecords covered by the other items in this Schedule. It also includes electronic copies of \\nrecords created on electronic mail, spreadsheet, and word processing systems that are \\nmaintained for updating, revision, or dissemination. (GRS 5.1, Item 020; Job No. DAA-\\nGRS-2016-0016-0002) \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n268 \\n \\n(a) Copies of records covered by this Schedule that have no further administrative \\nvalue, after the recordkeeping copy is made. Includes copies maintained by individuals \\nin personal files, personal electronic mail directories, or other personal directories on \\nhard disk network drives, and copies on shared network drives that are used only to \\nproduce the recordkeeping copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n \\n(b) Copies used for dissemination, revision, or updating that are maintained in \\naddition to the recordkeeping copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when dissemination, revision, or updating is completed. \\nIMPLEMENTATION AID / CROSS-WALK \\n \\nIRM 1.15.24 (1/2003) \\n \\nUpdated RCS 24 (7/2015) \\nHeadquarters Administrative \\nRecords \\n \\n \\n \\n1. General Administration and \\nManagement Files. (Job No. NC1-\\n58-80-3, Item 1) \\n \\nDestroy no later than 5 years after \\nclose of file. \\nGENERAL RECORDS / Administrative Records \\nItem 1. General Administration and Management Files. \\n \\n \\n2. Reserved. \\nReserved. \\n \\n \\n3. Administrative Files. \\n(Job No. NC1-58-80-3, Item 3) \\n \\nDestroy 1 year after end of year to \\nwhich they apply. \\nGENERAL RECORDS / Administrative Records \\nItem 3. Administrative Files. \\n \\n \\n4. National Office Review Program \\n(NORP). \\n(Job No. NC1-58-80-3, Item 4) \\n \\nDestroy record copy 3 years after \\ndate of report. \\nGENERAL RECORDS / Administrative Records \\nItem 6. Reviews and Evaluations. \\n \\nNote: Term “NORP” is obsolete but intent of “review \\nprograms” is captured in Item 6. \\n \\n \\n \\n5. Narrative and Statistical \\nReports. \\n(Job No. NC1-58-80-3, Item 5) \\n \\nDestroy 3 years after end of year, or \\nwhen no longer needed in current \\noperations, whichever is earlier. \\nGENERAL RECORDS / Administrative Records \\nItem 5. Narrative and Statistical Reports. \\n \\n \\n6. Annual Technical Review \\nInstitute. \\nGENERAL RECORDS / Administrative Records \\nItem 4. Continuing Professional Education (CPEs). \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n269 \\n(Job No. NC1-58-80-3, Item 6) \\n \\n(1) Record Copy. \\nDestroy final report 2 years from end \\nof year or when no longer needed in \\ncurrent operations, whichever is \\nearlier. \\n \\n(2) Other Papers. \\nDestroy block after 2 years from end \\nof year. \\n \\n \\n7. TE/GE Office Reading Files. \\n(Job No. NC1-58-80-3, Item 7) \\n \\nDestroy 3 years from end of year or \\nwhen no longer needed in current \\noperations, whichever is earlier. \\nGENERAL RECORDS / Administrative Records \\nItem 7. Subject Files. \\n \\n \\n8. Internal Audit Reports. \\n(Job No. NC1-58-80-3, Item 8) \\n \\nDestroy record copy 3 years after \\ncompletion or issuance of report. \\nGENERAL RECORDS / Administrative Records \\nItem 11. Audit Reports. \\n \\n \\n \\n \\n9-15. Reserved. \\n---------- \\n \\n \\nTE/GE Projects Records \\n \\n \\n \\n16. Computer Generated \\nManagement Information Reports. \\n(Job No. NC1-58-80-3, Item 16) \\n \\nDestroy when no further reference \\nvalue, but no later than 6 years after \\nclose of file. \\nTE/GE Computer Systems \\nItem 76-85, as applicable \\n \\n \\n17. Resources Files. \\n(Job No. NC1-58-80-3, Item 17) \\n \\nDestroy when no longer needed in \\ncurrent operations, but no later than \\n5 years after close of file. \\nTE/GE Computer Systems \\nItem 76-85, as applicable \\n \\n \\n18. Tax Forms Projects. \\n(Job No. NC1-58-80-3, Item 18) \\n \\nDestroy block after 10 years or \\nwhenever it is no longer needed for \\nreference purposes, whichever is \\nearlier. \\nGENERAL RECORDS / Projects \\nItem 37. Forms and Publication Projects \\nA. Tax Forms, Information Returns, and Instruction Revision \\nProjects. \\n \\n \\n19. Miscellaneous Forms and \\nForm Letters. \\n(Job No. NC1-58-80-3, Item 19) \\nGENERAL RECORDS / Projects \\nItem 37 Forms and Publication Projects \\nB. Miscellaneous Forms and Form Letters. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n270 \\n \\nDestroy when obsolete. \\n \\n \\n \\n20. Regulation Projects. \\n(Job No. NC1-58-80-3, Item 20) \\n \\n(1) Projects not of research value. \\nRetire block to FRC after 5 years. \\nDestroy block after 10 years. \\n \\n(2) Projects of research value. \\nRetire block to FRC after 5 years. \\nDestroy block after 20 years. \\nGENERAL RECORDS / Published Guidance \\nItem 26. Regulations. \\n \\n \\n \\n21. Legislative Projects. \\n(Job No. NC1-58-80-3, Item 21) \\n \\n(1) Projects not of research value. \\nRetire block to FRC after 5 years. \\nDestroy block after 10 years. \\n \\n(2) Projects of research value. \\nRetire block to FRC after 5 years. \\nDestroy block after 25 years. \\nGENERAL RECORDS / Projects \\nItem 36. Legislative Projects. \\n \\n \\n \\n22. Interagency Coordination \\nFiles. \\n(Job No. NC1-58-80-3, Item 22) \\n \\nDestroy when no longer needed in \\ncurrent operations, but no later than \\n5 years after end of year. \\nGENERAL RECORDS / Projects \\nItem 38. Interagency Coordination Files. \\n \\n \\n23. Technical Study Projects. \\n(Job No. NC1-58-80-3, Item 23) \\n \\nDestroy block after 15 years. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n24. Operational Study Projects and \\nField Surveys. \\n(Job No. NC1-58-80-3, Item 24) \\n \\nDestroy when no longer needed in \\ncurrent operations, but no later than \\n5 years after completion of project or \\nsurvey. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n25. Exempt Organizations Master \\nFile Outputs. \\n(Job No. NC1-58-80-3, Item 25) \\n \\nMultiple temporary dispositions \\nbased on revision/updating of \\nregister, roster or listing. \\nSee Document 12990 RCS 19, Item 57 for Incremental \\nScheduled Updates, and RCS 20, Item 104 for EO Master \\nFile Outputs. \\n \\n \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n271 \\n26. Technical Coordination \\nReports. (Job No. NC1-58-80-3, \\nItem 26) \\n \\n(1) Numerical files. \\nDestroy block after 3 years. \\n \\n(2) Files having continuing reference \\nvalue. \\nDestroy 20 years after effective date \\nof termination of the code to which \\nthe files relate. \\nGENERAL RECORDS / Office Legal Files \\nItem 23. Technical Projects and Reports. \\n \\n \\n27. Internal Use Publications. (Job \\nNo. NC1-58-80-3, Item 27) \\n \\n(1) Destroy record copy after 10 \\nyears. \\n(2) Destroy all other copies after 3 \\nyears. \\nGENERAL RECORDS / Projects \\nItem 37. Forms and Publication Projects \\nC. Internal Use Publications. \\n \\n \\n28-35. Reserved. \\n \\n \\n \\nTechnical Records \\n \\n \\n \\n36. Technical and General \\nCorrespondence. \\n(Job No. NC1-58-80-3, Item 36) \\n \\nDestroy block after 1 year. \\nGENERAL RECORDS / Administrative Records \\nItem 8. Technical and General Correspondence Files. \\n \\n \\n37. EP and Actuarial Files. \\n(Job No. NC1-58-80-3, Item 37) \\n \\nMultiple temporary dispositions \\nbased on type/nature of file \\nprocessed. \\nRULINGS AND AGREEMENTS \\nItem 53. Actuarial Files, EP Application Files for \\nOpinion/Advisory Letters. \\n \\n \\n \\n38. Exempt Organization Case \\nFiles. \\n(Job No. NC1-58-80-3, Item 38) \\n \\nMaintain files until revocation and \\ntermination of exemptions. \\nRetire to FRC after 2 years. \\nDestroy block after 6 years. \\nEXAMINATION \\nItem 62. Revocation or Termination of Exemptions. \\n \\n \\n \\n \\n39. Correspondence Control \\nRecord, Form 5961, Forms 7000, \\nor Equivalent Records. \\n(Job No. NC1-58-80-3, Item 39) \\n \\nMultiple temporary dispositions \\nbased on record type, but all \\napproved for destruction when no \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n272 \\nlonger needed for administrative \\npurposes. \\n \\n \\n40. Post Review Determinations. \\n(Job No. NC1-58-80-3, Item 40) \\n \\nDestroy block after 4 years. \\nGENERAL RECORDS / Office Legal Files \\nItem 20. Post Review Determinations. \\n \\n \\n \\n41. Disclosure Records. \\n(Job No. NC1-58-80-3, Item 41) \\n \\n(1) Work Papers. \\nDestroy after 2 years or when no \\nlonger needed in current operations, \\nwhichever is later. \\n \\n(2) Master Copy. \\nDestroy 5 years after removal from \\nreading rooms, or when no longer \\nneeded in current operations, \\nwhichever is later. \\n \\n(3) IMD and FOIA processing \\ndocuments. \\nDestroy after 5 years. \\nGENERAL RECORDS / Projects \\nItem 39. Disclosure Records. \\n \\n \\n \\n \\n42. Exempt Organization District \\nDetermination Letters. \\n(Job No. NC1-58-80-3, Item 42) \\n \\nDestroy immediately. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n43. EP/EO Report of Significant \\nMatters (M-5945) \\n(Job No. NC1-58-80-3, Item 42) \\n \\nDestroy 3 years after end of year. \\nGENERAL RECORDS / Office Legal Files \\nItem 18. Technical Advice. \\n \\n \\n44-53. Reserved. \\n \\n \\n \\nPublished Rulings and Procedures \\nRecords \\n \\n \\n \\n54. Revenue Rulings. \\n(Job No. NC1-58-80-3, Item 54) \\n \\n(1) EP and Actuarial Rulings. \\nRetire block to FRC after 15 years. \\nDestroy block after 30 years. \\n \\n(2) EO Rulings. \\nRetain until reclassified. \\nDestroy reclassified files after 3 \\nyears. \\nGENERAL RECORDS / Published Guidance \\nItem 28. Revenue Rulings. \\n \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n273 \\n55. Revenue Procedures. \\n(Job No. NC1-58-80-3, Item 55) \\n \\nRetire block to FRC after 15 years. \\nDestroy block after 30 years. \\nGENERAL RECORDS / Published Guidance \\nItem 27. Revenue Procedures. \\n \\n \\n56. Court Decisions Files. \\n(Job No. NC1-58-80-3, Item 56) \\n \\nRetire block to FRC after 10 years. \\nDestroy block after 20 years. \\nGENERAL RECORDS / Office Legal Files \\nItem 19. Court Decisions Files. \\n \\n \\n57-64. Reserved. \\n \\n \\n \\nField Administrative Records \\n \\n \\n \\n65. Correspondence Files. \\n(Job No. NC1-58-77-10, Item 1) \\n \\nDestroy 2 years after the end of the \\nyear. \\nGENERAL RECORDS / Administrative Records \\nItem 3. Administrative Files. \\n \\n \\n \\n66. General Correspondence Files. \\n(Job No. NC1-58-77-10, Item 2) \\n \\nDestroy 2 years after the end of the \\nyear. \\nGENERAL RECORDS / Administrative Records \\nItem 10. Program, Policy and Procedural Files. \\n \\n \\n \\n67. Routine Transmittal Letters of \\nMemoranda. \\n(Job No. NC1-58-77-10, Item 3) \\n \\nDestroy 1 year after the end of the \\nyear. \\nEXAMINATION \\nItem 64. Routine Transmittal Letters of Memoranda. \\n \\n \\n68. Routine Correspondence Files. \\n(Job No. NC1-58-77-10, Item 4) \\n \\nDestroy 2 years after the end of the \\nyear. \\nGENERAL RECORDS / Administrative Records \\nItem 8. Technical and General Correspondence Files. \\n \\n \\n69. Internal Control Records. \\n(Job No. NC1-58-77-10, Item 5) \\n \\nDestroy 2 years after the end of the \\nyear, or when no longer needed in \\ncurrent operations, whichever is \\nearlier. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n70. Issuance Files. \\n(Job No. NC1-58-77-10, Item 6) \\n \\nDestroy when obsolete or \\nsuperseded. \\nGENERAL RECORDS / Administrative Records \\nItem 7. Subject Files. \\n \\n \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n274 \\n71. Internal Audit Reports. \\n(Job No. NC1-58-77-10, Item 6) \\n \\nSpecial studies of regional and \\ndistrict offices. \\n \\nDestroy 3 years after close of file, or \\nwhen no longer needed in current \\noperations, whichever is earlier. \\nGENERAL RECORDS / Administrative Records \\nItem 11. Audit Reports. \\n \\n \\n \\n \\n \\n \\n \\nEP / EO Program Records \\n \\n \\n \\n72. Employee Plans Examination \\nReports and Files. \\n(Job No. NC1-58-82-12) \\n \\n(1) Regular and Large Case \\nExaminations. \\nDestroy after subsequent \\nexamination report is received. \\n \\n(2) Fraud Case Examinations. \\nDestroy 2 years after final \\ndisposition of case. \\nEXAMINATION \\n \\n \\n \\nItem 60. No Change or Surveyed TE/GE Examination Files. \\n \\n \\n \\n \\nItem 61. Fraud or Change Examination Cases. \\n \\n \\n \\n73. Computer Generated \\nManagement Information Reports. \\n(Job No. NC1-58-77-10) \\n \\n(1) Service Center Reports. \\nDestroy 2 years after report date, or \\nwhen of no further reference value, \\nwhichever is earlier. \\n \\n(2) Data Center Reports. \\nDestroy 2 years after report date, or \\nwhen of no further reference value, \\nwhichever is earlier. \\nSystem outputs are identified per system in TE/GE Computer \\nSystems, beginning with Item 76 in this Schedule. EPMF \\noutputs are in RCS 19, Enterprise Computing Center - \\nMartinsburg (ECC-MCC), Item 31 for Employee Plans Master \\nFiles. \\n \\n \\n74. Employee Plans Application \\nCase Files. \\n(Job No. N1-58-87-3) \\nDestroy after 10 years. \\nRULINGS AND AGREEMENTS \\nItem 52. Administrative Case Files. \\n \\n \\n \\n \\n75. EO Examination Files. \\n(Job No. NC1-58-82-12) \\n \\n(1) Large Case Program \\nExaminations. \\nDestroy after subsequent \\nexamination report is received. \\n \\n(2) Fraud Case Examinations. \\nDestroy 2 years after final \\ndisposition of case. \\nEXAMINATION \\n \\n \\nItem 60. No Change or Surveyed TE/GE Examination Cases. \\n \\n \\n \\n \\nItem 61. Fraud or Change Examination Cases. \\n \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n275 \\n \\n \\n76. Exempt Organization Master \\nFile Outputs. \\n \\nMultiple dispositions. \\nSee Document 12990 RCS 19, Item 57 for Incremental \\nScheduled Updates, and RCS 20, Item 104 for EO Master \\nFile Outputs. \\n \\n \\n77. EO Administrative Case Files. \\n(Job No. NC1-58-82-12) \\n \\n(1) Exemption Recognized. \\nRetain. \\n \\n \\n2) Failure to Establish Exemption. \\nDestroy 3 years from end of the \\ncalendar year in which failure to \\nestablish exemption occurred. \\n \\n(3) Denials of Exemption. \\nDestroy 3 years from end of the \\ncalendar year in which (a) final denial \\nby Service occurred, or (b) final \\ndecision by the Court, if petition filed. \\n \\n(4) Issuances by the key district \\nsubject to public inspection under \\nIRC, Section 6110. \\nDestroy 3 years after such written \\ndeterminations become open to \\npublic inspection. \\n \\n(5) Revocation of Exemption. \\nDestroy 6 years after end of the \\ncalendar year in which the case was \\nclosed. \\n \\n(6) Termination of Exemption. \\nDestroy 4 years from date of \\ndistribution of assets. \\nRULINGS AND AGREEMENTS \\n \\n \\nItem 52. Administrative Case Files \\nA. Application Files for Exempt Status and Determination \\nLetters (Application Processed). \\n \\nItem 52. Administrative Case Files \\nC. Application Denied for Failure to Establish. \\n \\n \\n \\nItem 52. Administrative Case Files \\nC. Application Denied for Failure to Establish. \\n \\n \\n \\n \\nItem 39. Disclosure Records \\n \\n \\n \\n \\n \\n \\nItem 62. Revocation or Termination of Exemptions \\n \\n \\n \\n \\nItem 62. Revocation or Termination of Exemptions \\n \\n \\n78. Reopening Memoranda or \\nException Letters. \\n(Job No. NC1-58-77-10, Item 14) \\n \\nDestroy 1 year after the reopened \\ncase is closed, or when the \\nexception letter is withdrawn, \\nwhichever is earlier. \\nEXAMINATION \\nItem 65. Reopening Memorandum or Exception Letters. \\n \\n \\n79. Advisory Letters. \\n(Job No. NC1-58-77-10, Item 15) \\n \\nDestroy 3 years after the end of the \\nyear, or after Internal Audit \\nEXAMINATION \\nItem 66. Advisory Letters. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n276 \\ncompletes its inspection, whichever \\nis earlier. \\n \\n \\n80. Regional Office Conference \\nReports. \\n \\nDestroy 2 years after the end of the \\nyear, or when no longer needed in \\ncurrent operations, whichever is \\nearlier. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n81. Group Control Cards. \\n \\nDestroy 3 years after the end of the \\nyear, or when no longer needed in \\ncurrent operations, whichever is \\nearlier. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n \\n \\n82. EP/EO Technical Time Report. \\n \\nDestroy 2 years after the end of the \\nyear. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n83. Special Questionnaire Mailout \\nProject Records. \\n(Job No. NC1-58-80-10) \\n \\nRetire to FRC immediately. \\nDestroy at end of year 1982. \\nObsolete, no longer accumulated. These records have met \\ntheir final disposition and are eligible for destruction. \\n \\n \\n84. EP Correction Request (Form \\n5901). \\n \\nDestroy 60 days after return from \\nCentralized Services terminal input. \\nObsolete in 2004, no longer accumulated. These records \\nhave met their final disposition and are eligible for destruction. \\n \\n \\n85. Examination Return Charge-\\nOut (Form 5546). \\n \\nDestroy as they are no longer \\nneeded. \\nSee Document 12990 RCS 23, Item 52 and RCS 29, Item \\n115 for Examination Return Charge-Out (Form 5546). \\n \\n \\n86. Multiple EP Master File \\nRequest (Form 5653). \\n \\nDestroy 60 days after receipt of \\ncorresponding examination \\nassemblies. \\nObsolete in 2001, no longer accumulated. These records \\nhave met their final disposition and are eligible for destruction. \\n \\n \\n87. EP Update (Form 5899). \\n \\nDestroy 30 days after terminal input. \\nObsolete in 2001, no longer accumulated. These records \\nhave met their final disposition and are eligible for destruction. \\n \\n \\n88. EP Non-Examined Closings \\n(Form 5881). \\nObsolete in 2001, no longer accumulated. These records \\nhave met their final disposition and are eligible for destruction. \\n\",\n \" \\nRecords Control Schedules – \\n24 Tax Administration – Tax Exempt and Government Entities (TE/GE) \\nBack to Table of Contents \\n277 \\n \\nDestroy 30 days after terminal input. \\n\",\n \" \\nRecords Control Schedules – \\n25 IRS Statistics of Income (SOI) Division \\nBack to Table of Contents \\n278 \\n \\n \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 25 \\n \\nIRS STATISTICS OF INCOME (SOI) DIVISION \\n \\nThe records covered by this Schedule are principally created and/or maintained by the Statistics of \\nIncome (SOI) Division. The Division compiles tax statistics and other data which provides basic \\ninformation used to develop and evaluate tax legislation and guide the administrative activities of the \\nInternal Revenue Service. These data are summarized and made available to the public via printed \\npublications and the taxstats pages on www.irs.gov. \\n \\nUpdates to descriptions, dispositions and recordkeeping format are pending National Archives and \\nRecords Administration (NARA) approval under Job No. DAA-0058-2017-0019. Prior to any Permanent \\nrecords transfer or records destruction, check with the IRS Records Office (*Records Management) \\nregarding status. \\n \\nThe records fall into two major groups which represent the administrative and program functions. \\nThey include: \\n \\na. Administrative records pertaining to the overall administration and operation of the Division; and \\n \\nb. Processing records that document Division decisions and practices related to the administration \\nof statistical programs, which produce tax statistics and other related data, as well as published \\nreports and tables that are made available to the general public. \\n \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n1 \\n \\nGeneral Administrative and Management Files. \\nA. SOI Program Correspondence and Management Files. \\nCorrespondence and other records documenting policy making and activities central \\nto Statistics of Income mission. This item includes, but is not limited to, such records \\nas: mission and policy statements, requests to initiate projects (both internal and \\nexternal), project justifications, Congressional correspondence (including requests for \\ndata sent to the Joint Committee on Taxation), and correspondence with Treasury’s \\nOffice of Tax Analysis. \\n \\nPENDING DISPOSITION \\nPERMANENT. \\nCut off at end of calendar year. \\nTransfer to NARA in 5-year blocks when newest records are 15 years old and oldest \\nrecords are 20 years old. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved as Permanent for retirement to a Records Center when 2 \\nyears old, and transfer to NARA when 30 years old under Job No. N1-58-92-2 \\n(Item 1A for General Administrative and Management Files). Prior to any \\nrecords transfers, check with the IRS Records Office (*Records Management) \\nregarding status. \\nB. Routine administrative and housekeeping records. (GRS 5.1, Item 010; Job No. \\nDAA-GRS-2016-0016-0001) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \" \\nRecords Control Schedules – \\n25 IRS Statistics of Income (SOI) Division \\nBack to Table of Contents \\n279 \\nCut off at end of calendar year. \\nDestroy 7 years after cutoff. \\nNote: Records were previously approved for retirement to a Records Center \\nwhen 2 years old, and destruction when 7 years old under Job No. N1-58-92-2 \\n(Item 1B for General Administrative and Management Files). \\n \\n2 \\nWork Productivity Reports. Work control and production reports from individual \\nfield offices and from branches within the Statistics of Income Division, National \\nOffice. \\nPENDING DISPOSITION \\nCut off at end of calendar year. \\nDestroy 7 years after cutoff. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved for destruction when 7 years old under Job No. N1-58-92-\\n2 (Item 2 for Reports). Prior to any records destruction, check with the IRS \\nRecords Office (*Records Management) regarding status. \\n3 \\nUnpublished Source Books. These records consist of unpublished detailed \\ninformation and aggregate totals concerning such items as income, deductions, \\nassets, liabilities and tax information. Access to these records is currently restricted \\nunder 26 USC §6103. Records created post-2000 are published source books that \\ndo not contain §6103 information and are now covered in this Schedule under Item 8. \\nA. Paper records that have been microfilmed. (Job No. N1-58-92-2) \\nAUTHORIZED DISPOSITION \\nDestroy when microfilm is verified. \\nB. Paper records that cannot be microfilmed. \\nPENDING DISPOSITION \\nPERMANENT. \\nTransfer to NARA in 2024 in one block when newest records are 25 years old. \\n*Access to these records is currently restricted under 26 USC §6103. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved as Permanent and for retirement to a Records Center \\nwhen 5 years old under Job No. N1-58-92-2 (Item 3B). Prior to any records \\ntransfers, check with the IRS Records Office (*Records Management) regarding \\nstatus. \\nC. Microfilm. \\nPENDING DISPOSITION \\nPERMANENT. \\nTransfer to NARA in 2024 in one block when newest records are 25 years old. \\n*Access to these records is currently restricted under 26 USC §6103. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved as Permanent and for retirement to a Records Center \\nwhen 5 years old under Job No. N1-58-92-2 (Item 3C). Prior to any records \\ntransfers, check with the IRS Records Office (*Records Management) regarding \\nstatus. \\n4 \\nTabulations. \\n\",\n \" \\nRecords Control Schedules – \\n25 IRS Statistics of Income (SOI) Division \\nBack to Table of Contents \\n280 \\nA. Unpublished Tabulations. Records include unpublished and special requested \\ncompilations and analytical tables. \\nPENDING DISPOSITION \\nPERMANENT. \\nCut off at end of calendar year. \\nTransfer to NARA in 5-year blocks when newest records are 15 years old and oldest \\nrecords are 20 years old. \\n*Access to these records is currently restricted under 26 USC §6103. \\nNote: This disposition update is pending NARA approval. Recordkeeping copy \\nwas previously approved as Permanent and for retirement to a Records Center \\nwhen 5 years old under Job No. N1-58-92-2, Item 4A2 for Unpublished (paper) \\nTabulations, and Item 4A3 for Unpublished (microfilm) Tabulations. Prior to \\nany records transfers, check with the IRS Records Office (*Records \\nManagement) regarding status. \\nB. Preliminary Tabulations. These records include listings and work papers of \\nstatistics released in published (i.e. Web) reports, including all preliminary \\ncompilations, analytical tables, control totals and related data or listings used in the \\npreparation of Statistics of Income. \\n \\nPENDING DISPOSITION \\nCut off at end of calendar year. \\nDestroy 50 years after cutoff. \\n \\nNote: This disposition update is pending NARA approval. Recordkeeping copy \\nwas previously approved for retirement to a Records Center when 5 years old, \\nand for destruction when 50 years old under Job No. N1-58-92-2, Item 4B2 for \\n(paper) Preliminary Tabulations, and Item 4B3 for (microfilm) Preliminary \\nTabulations. \\n5 \\nTranscript Cards and Abstract Sheets (Obsolete). These include information \\nrecords from various tax returns and related documentation. \\nPENDING DISPOSITION \\nDestroy when 50 years old. \\nNote: This disposition update is pending NARA approval (no change in 50-year \\nretention, but seeking re-approval as part of RCS 25 comprehensive update). \\nRecordkeeping copy was previously approved for retirement to a Records \\nCenter when 5 years old, and for destruction when 50 years old under Job No. \\nN1-58-92-2, Item 5B for (paper) Transcript Cards and Abstract Sheets, and Item \\n5C for (microfilm) Transcript Cards and Abstract Sheets. This records series is \\nno longer created and will be removed from this Schedule when last paper \\nrecords at Records Center eligible for destruction are destroyed in 2039. Prior \\nto any records destruction, check with the IRS Records Office (*Records \\nManagement) regarding status. \\n6 \\nStatistics of Income Study Files. \\nA. Unpublished Studies. \\n1. Study Files. These records include statistical samples of identifiable tax return \\ninformation which is representative of the total tax population. These data are used to \\nproduce statistical tables of tax information which is made available to the Congress \\nand Department of the Treasury. \\n\",\n \" \\nRecords Control Schedules – \\n25 IRS Statistics of Income (SOI) Division \\nBack to Table of Contents \\n281 \\nPENDING DISPOSITION \\nPERMANENT. \\nCut off at end of calendar year. \\nTransfer to NARA in 5-year blocks when newest records are 15 years old and oldest \\nrecords are 20 years old. \\n*Access to these records is currently restricted under 26 USC §6103. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved as Permanent and for retirement to a Records Center \\nwhen 3 years old under Job No. N1-58-92-2 (Item 6A for Statistics of Income \\nStudy Files). Prior to any records transfers, check with the IRS Records Office \\n(*Records Management) regarding status. \\n2. Documentation (Unpublished Study Files). Data file record layouts, editing \\ninstructions, error resolution instructions, programming specifications-weights, etc. \\n(Documentation will be retained and transferred with Permanent. records under Item \\n6A1 in this Schedule, as applicable.). \\nPENDING DISPOSITION \\nPERMANENT. \\nCut off at end of calendar year. \\nTransfer to NARA in 5-year blocks when newest records are 15 years old and oldest \\nrecords are 20 years old. \\n*Access to these records is currently restricted under 26 USC §6103. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved as Permanent and for retirement to a Records Center \\nwhen 3 years old under Job No. N1-58-92-2 (Item 6B for Statistics of Income \\nStudy Files Documentation). Prior to any records transfers, check with the IRS \\nRecords Office (*Records Management) regarding status. \\nB. Public-Use Studies. \\n1. Study Files. These records include statistical samples of publishable tax return \\ninformation which is representative of the total tax population. The data are used to \\nproduce statistical tables of tax information which are made available to the public. \\nPENDING DISPOSITION \\nPERMANENT. \\nCut off at end of calendar year. \\nTransfer to NARA in 5-year blocks when newest records are 15 years old and oldest \\nrecords are 20 years old. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved as Permanent for transfer to NARA when 7 years old \\nunder Job No. N1-58-92-2 (Item 7A for Statistics of Income Public Use Files). \\nPrior to any records transfers, check with the IRS Records Office (*Records \\nManagement) regarding status. \\n2. Documentation (Public-Use Study Files). Data file record layouts, editing \\ninstructions, error resolution instructions, programming specifications-weights, etc. \\n(Documentation will be retained and transferred with Permanent. records under Item \\n6B1 in this Schedule, as applicable.). \\nPENDING DISPOSITION \\nPERMANENT. \\nCut off at end of calendar year. \\n\",\n \" \\nRecords Control Schedules – \\n25 IRS Statistics of Income (SOI) Division \\nBack to Table of Contents \\n282 \\nTransfer to NARA every 5 years in 5-year blocks when newest records are 15 years \\nold and oldest records are 20 years old. \\nNote: This disposition update is pending NARA approval. Records were \\npreviously approved as Permanent for transfer to NARA when 7 years old \\nunder Job No. N1-58-92-2 (Item 7B for Statistics of Income Public Use Files \\nDocumentation). Prior to any records transfers, check with the IRS Records \\nOffice (*Records Management) regarding status. \\n7 \\nReserved. Statistics of Income Public Use Files previously covered under this item \\nhave been moved to Item 6B in this Schedule for coverage under Statistics of \\nIncome Study Files. \\n8 \\nSOI Bulletins and Other Publications. Include, but not limited to, SOI Bulletins, \\npublished Source Books, Compendia, and Complete Reports. Publications contain \\ntables and tax information which are made available to the general public. Tables \\ncontain data based on statistical samples designed to represent the total tax \\npopulation. \\nPENDING DISPOSITION \\nPERMANENT. \\nCut off at end of calendar year. \\nTransfer to NARA in 5-year blocks when newest publications are 15 years old and \\noldest publications are 20 years old. \\nNote: This disposition update is pending NARA approval. Records (except \\nSource Books) were previously approved as Permanent for transfer to NARA in \\n5-year blocks when newest publication is 5 years old and the oldest is 10 years \\nold under Job No. N1-58-92-2 (Item 8 for Bulletins and Other Paper \\nPublications). Source Books were previously approved as Permanent and for \\nretirement to a Records Center when 5 years old under Job No. N1-58-92-2 \\n(Items 3B and 3C for Source Books). Source Books created/dated before 2000 \\nare covered under Items 3B and 3C in this Schedule. Source Books \\ncreated/dated 2000-present do not contain §6103 information and are now \\ncovered here under Item 8 in this Schedule with other published publications. \\nPrior to any records transfers, check with the IRS Records Office (*Records \\nManagement) regarding status. \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n283 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 26 \\n \\nTAX ADMINISTRATION – LARGE BUSINESS AND INTERNATIONAL (LB&I) \\n \\nThe records covered by this Schedule are created and accumulated in the Office of the Commissioner, \\nLarge Business and International (LB&I), Internal Revenue Service. The Office of the LB&I Commissioner \\nsupports the mission of the Service by providing program leadership for all Service international tax \\nmatters. These include the development, execution and evaluation of multifunctional compliance and \\nassistance programs on a world-wide basis, in a manner which promotes the highest degree of public \\nconfidence in the tax system’s integrity, fairness and efficiency. \\n \\nThis transmits revised text for Records Control Schedule (RCS) 26 for Tax Administration-Large Business \\nand International (LB&I). The records disposition authorizations in this Schedule are based upon \\nadministrative determinations of the Internal Revenue Service and authority of the Archivist of the United \\nStates. \\n \\nThis RCS has been updated with new items and/or notice of disposition approval for Items 53 (Advanced \\nPricing and Mutual Agreement (APMA) Program Records), 54 (Global High Wealth Examination Case \\nFiles), 55 (Discretionary Limitation On Benefits Case Files), 56 (Competent Authority Arrangement \\nCase Files), 57 (Qualified Intermediary/Withholding Foreign Partnership/Withholding Foreign Trust \\n(QI/WP/WT) System) and 58 (Affordable Care Act (ACT) Insurance Provider Fee Records). \\n \\nGeneral Records Schedules (GRS) authorities have been updated to reflect new National Archives and \\nRecords Administration (NARA) numbering scheme and retentions, including the minimum GRS \\ndisposition for system documentation. If not already included for a (temporary) electronic system in this \\nSchedule, documentation (i.e. data dictionary records, file specifications, code books, user guides - \\nformerly “Item D” for most systems, “Item 4” for some RCS 26 systems) must be maintained for at \\nleast 5 years after the project/activity/ transaction is completed or superseded, or the associated system \\nis terminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. \\nDAA-GRS-2013-0005-0003). \\n \\nITEM NO \\nDESCRIPTION OF RECORDS \\n \\n1 \\n \\nGeneral Administration and Management Files. Correspondence and other \\npapers (not covered elsewhere in this schedule), e.g. operating plans and programs, \\nstaff meeting minutes, pertaining to the overall administration and management of \\ncurrently, Office of the Commissioner, Large Business and International (LB&I) \\nDivision and its components. (Job. No. NI-58-88-5, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA when 30 years old. \\n \\n2 \\n \\nCurrently Office of the Commissioner, International (LB&I) Policy Files. \\nCorrespondence and other papers relating to the overall mission, function, or role of \\ncurrently, Office of the Commissioner, International (LB&I), which provide historical \\nbackground or program continuity to such items as determinations, studies, \\ndecisions, etc., on policies, programs, functions, organizations, staffing, or \\nprocedures in this Office, in this area. (Job. No. NI-58-88-5, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA when 30 years old. \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n284 \\n \\n3 \\n \\nMinutes or Summaries of Conference and Meetings. Documentation of minutes \\nor summaries of conferences and meetings, including information on decisions \\nreached and action taken or to be taken. (Job No. NI-58-88-5, Item 3) \\n \\nA. Record copy. \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 3 years after cutoff. \\n \\nB. All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the year, or when no longer needed in current \\noperations, whichever is earlier. \\n \\n4 \\n \\nLegislation and Regulation Records. These records contain special studies, \\nrecommendations, reports, and related data on the development of proposed new or \\nrevised tax laws and regulations, involving major policy decisions by currently, Office \\nof the Commissioner, International (LB&I) and members of the staff. (Job No. NI-58-\\n88-5, Item 4) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA when 30 years old. \\n \\n5 \\n \\nMutual Collection Assistance Treaty Requests. Correspondence and other \\ndocuments relating to requests from foreign governments concerning the collection \\nof taxes from aliens residing in the United States. (Job No. NI-58-88-5, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 3 years after case is closed. \\n \\n6 \\n \\nPersonal Exemption from Withholding. Exemption from Withholding on \\nCompensation for Independent Personal Services of a Non-Resident Alien (Form \\n8233 and related records - 1995 to present). This form is filed by non-resident alien \\nindividuals to claim exemption from withholding on compensation for personal \\nservices because of an income tax treaty. (Job No. NI-58-98-8 Item 1) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center when no longer needed for current operations. \\nDestroy when 6 years old. \\n \\n7 \\n \\nForeign Insurance Collateral Case Files. Various documents relating to Foreign \\nInsurance Collateral cases. (Job No. NI-58-88-5, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center 2 years after case is closed. \\nDestroy 4 years after case is closed. \\n \\n8 \\n \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n285 \\nCaptive Insurance Company Agreements. Documents and agreements relating to \\nCaptive Insurance Company case files. Such agreements are drafted between IRS \\nand U.S. companies to collect taxes due, per IRC 953(c). (Job No. NI-58-88-5, Item \\n8) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center 2 years after case is closed. \\nDestroy 4 years after case is closed. \\n \\n9 \\n \\nQualified Intermediary (QI) / Employer Identification Number (EIN) Contract \\nCase Files. Each of these case file types contain the EIN application Form SS-4 and \\nassociated compliance reports (audit reports and waivers). Case files likely contain \\naccount opening procedures, Power of Attorney Form 2848 (where applicable), a \\ndescription of the applicant’s business, QI contract, documentation of contract \\nrenewal (extension), merger and/or termination. The case files may also contain \\ncopies of Forms 1042, 1042-S, 1042-T, 1099, 945 and 1096. \\n \\nA. QI/EIN - General Contract Case Files and Renewal Contracts. \\n \\n1. If scanned. (open case files dated 2008, and later) \\n(a) Paper copies. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy records on-site (PIN Unit in Cincinnati) 1 year after verification that complete \\nand accurate image files of the originals have been successfully uploaded to an \\nimage processing system and acceptance verified. \\n \\n(b) Electronic image copy. (Job No. DAA-0058-2015-0006-0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years from the date of closing. Closing is based on last related Form 1042 \\nfiled as a QI. \\n \\n2. Not scanned. (closed case files dated 2007, or earlier) (Job No. DAA-0058-2015-\\n0006-0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years from the date of closing. Closing is based on last related Form 1042 \\nfiled as a QI. These records are eligible for immediate destruction upon approval of \\nschedule. \\n \\nB. QI/EIN - Criminal Investigation Contract Case Files. Case files related to \\ninvestigation by Criminal Investigation. The case files will be kept with the FI \\n(Financial Intermediary) team until the investigation is completed. They will then be \\nshipped for scanning. \\n \\n(a) Paper copies. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nRetain paper copies in POD (290 Broadway, New York City) until the completion of \\nthe investigation, then send to PIN unit for scanning. \\nDestroy records on-site (PIN Unit in Cincinnati) 1 year after verification that complete \\nand accurate image files of the originals have been successfully uploaded to an \\nimage processing system and acceptance verified. \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n286 \\n \\n(b) Electronic image copy. (Job No. DAA-0058-2015-0006-0002) \\n \\nDestroy 7 years from the date of closing or 10 years from the date of investigation \\ncompletion, whichever is later. Closing is based on last related Form 1042 filed as a \\nQI. \\n \\nC. QI/EIN - Jurisdictions of Special Concern Contract Case Files. Case files related \\nto known/potential investigation by IRS or DOJ. The case files will be kept with the FI \\n(Financial Intermediary) team until the investigation is completed. They will then be \\nshipped for scanning. \\n \\n(a) Paper copies. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nRetain paper copies in POD (290 Broadway, New York City) until the completion of \\nthe investigation, then send to PIN unit for scanning. \\nDestroy records on-site (PIN Unit in Cincinnati) 1 year after verification that complete \\nand accurate image files of the originals have been successfully uploaded to an \\nimage processing system and acceptance verified. \\n \\n(b) Electronic image copy. (Job No. DAA-0058-2015-0006-0003) \\n \\nDestroy 7 years from the date of closing or 10 years from the date of investigation \\ncompletion, whichever is later. Closing is based on last related Form 1042 filed as a \\nQI. \\n \\n10 \\n \\nTreasury Enforcement Communications System (TECS) Case Files. Various \\ndocuments used in the collection of taxes from the Treasury Enforcement \\nCommunications System (TECS). (Job No. NI-58-88-5, Item 10) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center 2 years after case is closed. \\nDestroy 5 years after retirement to Records Center. \\n \\n11 \\n \\nCollateral Investigations - including specific exchange requests. Various \\ndocuments, including incoming and supplemental requests, status and final reports, \\ncopies of summonses and a chronology of events and contracts requesting \\ninformation from foreign tax authorities in connection with an investigation. Also, \\nincludes requests for information from treaty partner countries to IRS domestic \\noffices in connection with their tax investigations. (Job. No. NI-58-88-5, Item 11) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 2 years after case is closed. \\n \\n12 \\n \\nCables. Telex communications to and from headquarters and the foreign posts. \\n(Job No. NI-58-88-5, Item 13) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 2 years from date of cable. \\n \\n13 \\n \\nPost Reading Files. Monthly chronological files of printed communications of foreign \\npost. Files include memorandums; reports; letters to and from taxpayers and \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n287 \\ncompetent authorities; telexes; communications from the embassy or consulate or \\nDepartment of State headquarters. (Job No. NI-58-88-5, Item 14) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 2 years from date of document. \\n \\n14 \\n \\nForeign Post Studies and Analytical Reports. Analyses of post activities to \\ndetermine efficiency, size and composition of staff and territory, distribution of work \\nor taxpayers location of post headquarters, creation or abolishment of posts, \\nimplementation of treaties, areas of non-compliance, etc. Files include a position \\npaper, exhibits back-up material, record of meetings and conversations, and \\ntransmittal memorandums. (Job No. NI-58-88-5, Item 15) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 10 years from date of study/report, or when no longer needed, whichever is \\nearlier. \\n \\n15 \\n \\nEmbassy/Foreign Government Correspondence. Memorandums, cables, \\ncorrespondence between foreign posts and Department of State or Treaty partners, \\nhaving varying security requirements. (Job No. NI-58-88-5, Item 16) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 2 years from date of document or when no longer needed, whichever is \\nearlier. \\n \\n16 \\n \\nInformation Gathering Records and Projects. Evidence of non-compliance in a \\nparticular area or group uncovered by post employees and submitted to \\nheadquarters as a recommended examination or criminal investigation project. (Job \\nNo. NI–58-88-5, Item 17) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 2 years after case is closed or when no longer needed, whichever is earlier. \\n \\n17 \\n \\nClassified Handbooks and Documents from Embassies. Documents from Chiefs \\nof Mission covering matters in which satellite federal agencies have an interest, for \\nexample, response to acts of terrorism, security within the embassy or consulate \\nbuilding, travel advisories and duty rosters. (Job No. NI-58-88-5, Item 18) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 5 years from date of Handbook or document or when no longer needed, \\nwhichever is earlier. \\n \\n18 \\n \\nRecords of Industry-wide Programs with Other Governments. Files consist of \\ncorrespondence, minutes of meetings and transmittal documents. (Job No. NI-58-88-\\n5, Item 19) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA in 5-year blocks when 15 years old. \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n288 \\n \\n19 \\n \\nExchange of Information Programs. Includes memorandums, exchange of \\ninformation documents, administrative files and statistics of mass information \\nroutinely exchanged with IRS and foreign treaty partners. (Job No. NI-58-88-5, Item, \\n20) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy when 6 years old. \\n \\n20 \\n \\nInternational Organization Files. Various documents including briefing books and \\nagendas of meetings of international organizations, cooperative groups such as \\nPATA, Group of Four and the OECD. (Job No. NI-58-88-5, Item 21) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA in 5-year blocks when 30 years old. \\n \\n21 \\n \\nExchange of Information Programs. These records include memorandums, \\ndocuments, and administrative files between IRS and foreign treaty partners. (Job \\nNo. NI-58-88-5, Item 22) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy when 6 years old. \\n \\n22 \\n \\nCentralized International Case Management System. Cen-ICMS is a centralized \\ndatabase used by International Examiners in Field Offices and Headquarters to \\nrecord, modify, monitor, stratify and/or aggregate information pertaining to \\nInternational examinations, referrals and related issues. \\n \\n(A): The database contains information on taxpayers who live in foreign countries, \\nforeign-controlled corporations, and any other related international features/issues. \\n(Job No. NI-58-98-8, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDownload data to backup tapes when 7 years old. \\n \\n(B) Backup Tapes: (Job No. NI-58-98-8, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old. \\n \\n(C) Input Records: Include case data input by International Examiners on the results \\nof examinations, electronic download of Audit Information Management System \\n(ERCS) data extracted from the master files. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when no longer needed for administrative, legal, audit, or other operational \\npurposes, or when 3 years old, whichever is later. \\n \\n(D) Output Records: Include management information reports, ad hoc queries and \\nreports, audit trail, and archive log files, in electronic and hard copy formats. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n289 \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 1 year old or when no longer needed for administrative, audit, \\nlegal or other operational purposes, whichever is later. \\n \\n23 \\n \\nInternal Revenue Code (IRC) 897i Elections. IRC 897i elections are filed by foreign \\ncorporations so they may be treated as a domestic corporation. The file includes a \\nletter from the electing corporation with required statements, consents from the \\nshareholders, checklist and IRS’ acknowledgement letter. (Job No. NI-58-88-5, Item \\n25) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center 2 years after case is closed. \\nDestroy 12 years after case is closed. \\n \\n24 \\n \\nNon-Recognition Notices. Includes letters from taxpayers stating why the gain on a \\nreal estate transaction is not recognized. (Job No. NI-58-88-5, Item 26) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center after 1 year. \\nDestroy 6 years after date of taxpayer correspondence. \\n \\n25 \\n \\nForeclosure Notices. (Job No. NI-58-88-5, Item 27) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually \\nRetire to Records Center 1-year after date of Foreclosure Notice. \\nDestroy 6 years after date of Foreclosure Notice. \\n \\n26 \\n \\nCountry Files. Correspondence relating to tax administration assistance projects in \\nvarious countries. (Job No. NI-58-88-5, Item 28) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 5 years after completion of project. \\n \\n 27 \\n \\nSurvey Reports. Reports of IRS/TAAS surveys of tax administration systems in \\nvarious countries. (Job No. NI-58-88-5, Item 29) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 20 years after completion of project. \\n \\n28 \\n \\nEnd of Tour Reports. Reports prepared by both long-term and short-term IRS tax \\nadministration advisors on completion of their overseas assignments. (Job No. NI-58-\\n88-5, Item 30) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 20 years after completion of project. \\n \\n29 \\n \\nProject Completion Reports. Reports prepared by IRS/TAAS Project Managers on \\ncompletion of tax administration assistance projects. (Job No. NI-58-88-5, Item 31) \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n290 \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA 25 years after completion of the project. \\n \\n30 \\n \\nContract Files. Contracts/agreements between IRS/TAAS and other organizations \\n(i.e., AID, Trade and Development, International Organizations and Interior) covering \\ntax administration assistance provided by IRS employees, and copies of IRS bills for \\nservices rendered. (Job No. NI-58-88-6, Item 32) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 15 years after completion of project. \\n \\n31 \\n \\nInternational Visitor Files. Correspondence related to each international visitor or \\ngroup of visitors concerning their USA training or orientation programs. (Job No. NI-\\n58-88-5, Item 33) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 2 years after date of correspondence. \\n \\n32 \\n \\nVital Data on International Visitors. The following data for each visitor or group of \\nvisitors is included on International Visitors Program (VIP) database: name, title, \\ncountry, dates of visit to USA IRS offices, areas of interest, locations visited and \\nposition title. (Job No. NI-58-88-5, Item 34) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy when 7 years old. \\n \\n33 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nInter-American Center of Tax Administrators (CIAT). Permanent. records of the \\nestablishment of the CIAT organization and significant changes since inception. \\n(Job No. NI-58-88-5, Item 35) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA when 30 years old. \\n 34 \\nCIAT General Correspondence. Letters and memoranda pertaining to CIAT \\nGeneral Assemblies, CIAT Technical Conferences, CIAT Executive Secretariat, etc. \\n(Job No. NI-58-88-5, Item 36) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA when 30 years old. \\n \\n35 \\n \\nCIAT Briefing Book. Prepared for use by the Commissioner and other Service \\nofficials in connection with their participation at CIAT assemblies and conferences. \\n(Job No. NI-58-88-5, Item 37) \\n \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n291 \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA when 30 years old. \\n \\n36 \\n \\nFederal/State Coordination and/or Facilitator’s Files. Records pertaining to the \\nfunction and activities of the Federal/State program in IRS. (Job No. NI-58-88-5, Item \\n38) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 5 years old. \\n \\n37 \\n \\nNational Association of Tax Administrators (NATA) and Other Organization \\nFiles. Correspondence between IRS and NATA and other tax associations regarding \\nthe Federal/State program. (Job No. NI-58-88-5, Item 39) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 5 years after date of correspondence. \\n \\n38 \\n \\nCommonwealth and Territory Files. Correspondence between IRS and \\nCommonwealth and Territories regarding the Federal/State programs, tax \\nadministration assistance requests and tax administration assistance projects. (Job \\nNo. NI-58-88-5, Item 40) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 5 years after date of correspondence. \\n \\n39 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nMutual Agreement Procedure Case Files. Double taxation case files which include: \\ninitial request; taxpayer correspondence; reports and routine correspondence to and \\nfrom IRS Field Offices; reports and routine correspondence to and from the foreign \\ncompetent authority; disposition documents and closing agreement between the \\ntaxpayer and IRS. (Job No. NI-58-88-5, Item 41) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 6 years after case is closed or when no longer needed, whichever is earlier. \\n \\n40 \\n \\nUnilateral Relief Case File Records. Files and related documents pertaining to \\nSection 901 allowance to relieve double taxation. (Job No. NI-58-88-5, Item 42) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 6 years after case is closed or when no longer needed, whichever is earlier. \\n \\n41 \\n \\nMutual Agreement Procedure Report. This report shows open and closed cases \\nunder Section 4.05 (potential double taxation cases). (Job No. NI-58-88-5, Item 43) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 6 years after case is closed or when no longer needed, whichever is earlier. \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n292 \\n42 \\nSection 4.05 Cases. Related documents including original disposition \\nmemorandums and closing agreements pertaining to potential double taxation cases \\n(Job No. NI-58-88-5, Item 44) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nDestroy 6 years after case is closed or when no longer needed, whichever is earlier. \\n \\n43 \\n \\nTerritory Post Model System. This personal computer-based local application is \\nused by the International Overseas Operations Division to prioritize the likely \\ncandidate international posts-of-duty based upon quantitative analysis and a \\nstatistical distribution of taxpayers throughout the world. It produces an optimized \\nmodel for the placement of limited posts of duty to achieve the most effective and \\nefficient coverage. The application assigns each foreign country to one of the \\ntargeted posts of duty in a collectively exhaustive and mutually exclusive allocation. \\n \\n(A) The database contains records on foreign countries, i.e., country names, \\ndescriptive statistics, subject’s factors pertaining to the environment and political \\nclimate, and taxpayer population statistics and returns filed data. (Job No. N1-58-98-\\n8, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nBackup database annually. \\n \\n(B) Backup Database Diskettes: (Job No. N1-58-98-8, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 5 years old. \\n \\n(C) Input Records: Include import and export statistics from a Department of \\nCommerce publication; costs associated with establishing a presence in a foreign \\ncountry from a Department of State publication; subjective data input by Revenue \\nService Representatives about the local environment and political perspective; and \\naggregate totals of tax dollars and returns files, workload statistics provided by other \\nIRS International organizations. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, audit, legal, or other \\noperational purposes or when 3 years old, whichever is later. \\n \\n(D) Output Records: Include the following: (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\n1. Printouts of management information reports documenting POD rankings, \\ncountries assigned to PODs and maps reflecting those assignments. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old or when no longer needed for current operations, \\nwhichever is later. \\n \\n2. Ad hoc queries and reports, audit trail or equivalent documentation in electronic or \\nhardcopy formats. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 1 year old or when no longer needed for current operations, \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n293 \\nwhichever is later. \\n \\n44 \\n \\nInternational Passport Office Program (IPOP). IPOP is used to monitor passports \\nfor IRS employees traveling to foreign countries. (Job No. N1-58-07-10) \\n \\n(A) Inputs: Includes information obtained from the travel request package, which \\nconsists of a memorandum from the traveler requesting authorization for foreign \\ntravel and providing details of the trip, and a Form 1321 (Authorization for Official \\nTravel). Information is also obtained from the traveler's passport. \\n \\n1. Travel Request Package. Consists of the authorization memo, Form 1321, and \\nattachments. \\n \\nAUTHORIZED DISPOSITION \\nCut off at close of fiscal year. \\nDestroy 6 years, 3 months after cutoff. \\n \\n2. Passports. Once passport applications have been processed, the passports for \\nofficial travel are maintained by the International Travel Unit/CI until travel is required. \\nExpired passports that are 15 years old are retired to the Passport Agency for \\ndisposal. \\n \\n(B) Master Files: Maintains date relevant to IRS employees traveling to foreign \\ncountries, including employee's name, DOB, address, and emergency contact \\ninformation, expiration dates, travel destination and business address, and security \\nclearance information. \\n \\nAUTHORIZED DISPOSITION \\nCut off at close of fiscal year. \\nDestroy 6 years, 3 months after cutoff. \\n \\n(C) Outputs: Electronic and paper reports generated on demand and including \\ninquiries into the number of travel requests during a defined period, number of \\npassports and visas requested and issued, and by/to whom, lists of IRS passports by \\nnumber, and lists of international travelers in foreign countries. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded or no longer needed. \\n \\n45 \\n \\nIRC Sections 48 A&B Tax Credit Applications. Applications for IRS tax credits for \\ncommercial deployment of ready clean coal technologies under IRC Sections 48A \\nand 48B. Each application package includes a completed application for DOE \\ncertification of the project, DOE certification/ranking document, and IRC Sections \\n48A and 48B acceptance/rejection letters and closing agreements. Information \\nincludes taxpayer and contact person identification, a project description with an \\nestimated total cost and the amount of credit requested, and other documentation or \\nevidence of project viability. (Job No. N1-58-09-8) \\n \\nA. IRS-rejected applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nMaintain in office. \\nDestroy 7 years after cutoff. \\n \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n294 \\nB. IRS-accepted applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year in which the deadline occurs for placing project in \\nservice. \\nRetire to Records Center after cutoff. \\nDestroy 75 years after cutoff. \\n \\n46 \\n \\nIRC Section 48C Tax Credit Applications. Applications for IRS tax credits for \\ninvestment in clean energy manufacturing equipment under IRC Sections 48C. Each \\napplication package includes a completed application for DOE certification of the \\nproject, DOE certification/ranking document, and IRC Section 48C \\nacceptance/rejection letters and closing agreements. Information includes taxpayer \\nand contact person Identification, a project description with an estimated total cost \\nand the amount of credit requested, and other documentation or evidence of project \\nviability. (Job No. N1-58-09-104) \\n \\nA. IRS-rejected applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nMaintain in office. \\nDestroy 7 years after cutoff. \\n \\nB. IRS-accepted applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year in which the deadline occurs for placing project in \\nservice. \\nRetire to Records Center after cutoff. \\nDestroy 75 years after cutoff. \\n \\n47 \\n \\n \\nIssue Management System (IMS). The Issue Management System (IMS) is a \\ncomputer application for LB&I that supports existing and new examination processes, \\nincluding the Compliance Assurance Process (CAP) cases. It captures information \\nfrom both Industry Cases (IC) and Large Corporate Compliance (LCC) Cases \\n(formerly Coordinated Industry Cases, CIC), all specialist work, open cases and \\nclosed cases. The information captured is related to cases, returns, issues, and \\ncycles. IMS consists of two components, a laptop application and a centralized data \\nrepository. The IMS application provides the tools to support examination planning, \\nexamination selections, and the examinations themselves. IMS is used by revenue \\nagents and specialists to set up the examination, request information from the \\ntaxpayers to work issues, propose adjustments, record hours applied to issues, and \\ntrack elapsed time between activities. \\n \\n(A) Inputs: Inputs to the Issue Management System (IMS) are both manual and \\nimported from the Integrated Data Retrieval System (IDRS). Before IMS was \\nimplemented, an agent used various formats and media for the examination and time \\nwas recorded in several places. With IMS, the agent’s work is consolidated in one \\nprogram and input of examination related information and time has been reduced. \\nIMS has a number of required inputs, including but not limited to, the following: Case \\nInventory information, case creation information (IR Form 637 Application for \\nRegistration [for certain excise tax activities]), case attributes, ERCS Inventory \\ninformation, return created from the ERCS record, type of return (detail), survey \\nreturn information, team member information, taxpayer background and information, \\ntaxpayer issues and issue background (IR Form 866-A Explanation of Item), IDRS \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n295 \\nreturn and taxpayer data, conference data, time data, adjustment data (IR Form 5701 \\nNotice of Proposed Adjustment), closing data (IR Form 5344 Examination Closing \\nRecord), and case activity record. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy flat file and all cached records after successful entry and verification. \\n \\nNote: IR Forms 5344, 5701 and 866-A are filed in the mandatory paper case file. \\n \\n(B) System Data: System data in the Issue Management System (IMS) is imported \\non a periodic basis and is used to capture time data, as well as study issues, and \\nmake decisions on both individual cases and general subject areas. \\n \\nPENDING DISPOSITION \\nCut off at end of fiscal year. \\nDelete/Destroy 15 years after cutoff. \\n \\nNote: System data was previously approved for destruction when 5 years old \\nunder Job No. N1-58-09-105. This disposition update is pending final LB&I and \\nNARA approvals. Prior to any final records disposition actions, check with the \\nIRS Records Office (*Records Management) regarding status. \\n \\n(C) Outputs: Systems Receiving Data from the Issue Management System (IMS) \\ninclude linked Issue Based Management Information - Reporting (IBMIS-Reporting) \\nApplication, the Audit Information Management System (AIMS, AMS), and the \\nSpecialist Referral Systems (SRS). IBMIS-Reporting is a reporting and data \\nmanagement tool containing day to day information gathered. It provides a Web-\\nbased centralized system for managing case information for tracking, planning, and \\nreporting. The system gives Team Managers, Territory Managers, and Executives a \\ncentralized, online management information reporting system for Large Corporate \\nCompliance (LCC) Cases (formerly Coordinated Industry Cases, CIC), Industry \\nCases (IC), International Cases, and Specialist Cases. The IBMIS allows managers \\nthe ability to report on case activity, monitor examination plans, specialist measures \\nand activity, and capture vital statistics for their area of responsibility. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for operational purposes. \\n \\n48 \\n \\n1446-6 International Database (1446-6). This application supports compliance \\nactivities relating to Partnership Withholding (Section 1446) regulations. The function \\nof this application is to capture information submitted by Foreign Partners of \\nPartnerships. \\n \\n(A) Inputs: Inputs are 1446-6T Certificates. \\n \\n1. Paper and electronically submitted 1446-6T Certificates. \\n \\nAUTHORIZED DISPOSITION \\nFollow disposition and retention instructions for individual Certificates (RCS 29, Item \\n56). \\n \\n2. Electronic Batch Files. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n296 \\nDelete/Destroy cache file after successful entry and verification into the system. \\n \\n(B) Outputs: The LB&I 1446-6 International Database generates “soft” and “strong” \\nletters to taxpayers requesting amendments to 1446-6 Certificates or adjustments to \\nSection 1446 taxes. \\n \\nAUTHORIZED DISPOSITION \\nN/A. No additional copies of the output letters are maintained. \\n \\n(C) System Data: The LB&I 1446-6 International Database is designed to collect \\nrelevant data to the processing of 1446-6 Certificates and Section 1446 taxes. This \\ndata is used in corresponding with taxpayers, researching amendments and \\nadjustments, and transmitting data records to the Integrated Document Retrieval \\nSystem (IDRS). (Job No. N1-58-11-18) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 years after the end of the processing year. \\n \\n(D) System Audit Data: (Job No. N1-58-11-18) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 years after the end of the processing year. \\n \\n49 \\n \\nBranded Prescription Drug System. The Branded Prescription Drug System is \\nused to support the Affordable Care Act and will receive data elements from \\npharmaceutical companies related to the drugs they sell as well as sales data from \\nspecified government agency programs. The system will be used to facilitate the \\nallocation, billing and collection of fees from the pharmaceutical companies to \\ntransfer to the Medicare Part B Trust Fund. (Job No. N1-58-12-7) \\n \\n(A) Inputs: Information is input into the Branded Prescription Drug System from the \\npaper form 8947, Report of Branded Prescription Drug Information. Pharmaceutical \\nsale information is also received from DoD, VA, Tri-Care, Medicaid, Medicare Part B \\nand Medicare Part D. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the FY. \\nDestroy hard copy forms 10 years after cutoff. \\n \\n \\n(B) System Data: System data includes pharmaceutical information such as reporting \\nagency, agency EIN, Source year, Labeler name, Labeler NDC, Name of Branded \\nPrescription Drug, Sales (whole dollars), State indicator (if applicable) and elements \\nof Form 8947 such as Entity name, Entity address, EIN, Labeler Identifier Letter, \\nNational Drug Code, Year Section 45(c) credit allowed, Name of 45(c ) Orphan Drug, \\nand Date of FDA approval for non-orphan marketing. This data is used to allocate, \\nbill and collect fees from the pharmaceutical companies to be transferred to Medicare \\nPart B Trust Fund. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the FY. \\nDelete/Destroy 10 years after cutoff. \\n \\n(C) Outputs: Outputs consist of reporting data such as # of requests, # of failed \\nrequests, etc. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n297 \\nCut off at the end of the FY. \\nDelete/Destroy 10 years after cutoff. \\n \\n50 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nForeign Account Tax Compliance Act (FATCA) Records. Section 1471(a) of the \\nInternal Revenue Code requires a withholding agent to deduct and withhold a tax \\nequal to 30% of the gross amount of any withholdable payment made to a foreign \\nfinancial institution (FI) that has not entered into an agreement with the IRS (FI \\nAgreement) under which it agrees to comply with certain reporting and withholding \\nresponsibilities. The IRS registers FIs through an online system for such entities to \\nenter into an FI Agreement with the IRS. A paper registration option (Form 8957) is \\nalso available. \\nA. Online FATCA Registration Account. \\n \\n1) Inputs: Include manual input of paper Form 8957 registration information, or Form \\n8957 information electronically derived from the on-line registration process. \\n \\nAUTHORIZED DISPOSITION \\nThe disposition of paper inputs (for which there are hardcopy maintenance \\nrequirements) is covered under Item B of this Schedule. The disposition of \\nelectronically submitted registrations is covered under Item A2 of this Schedule. \\n \\n2) Database: Includes electronically submitted Form 8957 registrations, and \\ninformation manually input from their paper equivalents. Form 8957 collects FI \\nclassification information, mailing/physical address, identification of FI responsible \\nofficer and points of contact, and other organization information. (Job No. DAA-0058-\\n2013-0011-0001) \\n \\nAUTHORIZED DISPOSITION \\nDelete data 10 years after the FI has been terminated or has withdrawn as a \\nparticipating FI. \\n \\n3) Outputs: Includes routine reports (to assess nature of FIs, registration \\nperformance), ad hoc reports, statistical data and information used to compile \\ninformation reports, audit trails, and system backups. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit or other \\noperational purposes, whichever is later. \\n \\nB. Paper Registration Package. \\n \\nIncludes Form 8957 (Registration for Participating, Limited, or Registered Deemed \\nCompliant Foreign Financial Institution Status). (Job No. DAA-0058-2013-0011-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off paper registration records at end of calendar year. \\nRetire to Records Center after cutoff and after input into database is confirmed. \\nDestroy 10 years after cutoff. \\n \\nC. Correspondence. \\n \\nMiscellaneous correspondence attached to Form 8957, received through FATCA \\nmailbox, or other channels relating to technical or logistical registration issues. \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n298 \\nCorrespondence is used to help update registration instructions or FAQs, and \\naddress electronic registration anomalies. (Job No. DAA-0058-2013-0011-0003) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit or other \\noperational purposes, whichever is later. \\n \\n51 \\n \\nInternational Compliance Management Module (ICMM). ICMM processes, \\nvalidates, and stores data; including data from Forms 1042-S, 8938, and 8966, \\nmaking it available for analytics and future compliance activities. The data received is \\nthe name, address of filer, Social Security Number, Employer Identification Number, \\nIndividual Taxpayer Identification, Taxpayer Identification Number for Pending U.S. \\nAdoptions, Date of Birth, Preparer Taxpayer Identification Number, financial \\ninformation, withholding and allowance information, intermediary or flow-through \\nentity EIN, Global Intermediary Identification Number (GllN), and tax year. \\n \\n(1) Inputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately after verification of successful conversion/incorporation into the \\nmaster file. \\n \\n(2) Database: Includes electronically submitted Form 8957 registrations, and \\ninformation manually input from their paper equivalents. Form 8957 collects FI \\nclassification information, mailing/physical address, identification of FI responsible \\nofficer and points of contact, and other organization information. (Job No. DAA-0058-\\n2013-0011-0001) \\n \\nAUTHORIZED DISPOSITION \\nDelete data 10 years after the FI has been terminated or has withdrawn as a \\nparticipating FI. \\n \\n(3) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when business use ceases, when no longer needed. \\n52 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nDelinquent Return Program System. \\n(A) Inputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDestroy immediately after verification of successful conversion/incorporation into the \\nmaster file. \\n \\n(B) System Data: The following information of non-US foreign corporations make up \\nthe data stored in the system: name, primary address, local address, registered \\nagent name, registered agent address (if applicable), country, Federal EIN (if \\navailable) and state ID number (if applicable). State sales and use tax information is \\nalso added to the system if available. The Customs and Border Protection (CBP) \\ndatabase information is included for those entities in which CBP has information. \\nThis data are used to compile contact attempt campaigns, via soft letters, to those \\nentities which have the greatest potential for filing. The records of these campaigns, \\nas well as the success of the soft campaigns, are maintained in the system for \\nhistorical research and analysis. (Job No. DAA-0058-2016-0013-0001) \\n \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n299 \\nAUTHORIZED DISPOSITION \\nCut off campaign data at the end of the calendar year. \\nDelete/Destroy no sooner than 10 years after cutoff, but longer retention is \\nauthorized. \\n \\n(C) Outputs: Currently only identified as a spreadsheet of each state to be included \\nwith the request of state sales and use tax data. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when business use ceases, when no longer needed. \\n \\n53 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAdvanced Pricing and Mutual Agreement (APMA) Program Records. \\n \\nA. Mutual Agreement Program (MAP) Closing Case Files. Files include initial \\nsubmission, taxpayer correspondence, Economist reports if applicable, a copy of the \\ntransmittal letter to the taxpayer, a copy of the transmittal to the District Director, the \\nU.S. and foreign Position Papers and the MAP Agreement. (Job No. DAA-0058-\\n2018-0009-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar year in which case is closed or terminated. \\nDestroy 6 years after cutoff. \\n \\nB. Advance Pricing Agreement (APA) Closing Case Files. Files include initial \\nsubmission, taxpayer correspondence, Economist reports, and routine \\ncorrespondence to and from IRS Field Offices. It also contains copies of Advance \\nPricing Agreements (APA), a copy of the transmittal to the District Director, the U.S. \\nand foreign Position Papers (for bilateral APAs). (Job No. DAA-0058-2018-0009-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar year in which term of APA has ended or has been \\nterminated. \\nDestroy 10 years after cutoff. \\n \\n54 \\n \\nGlobal High Wealth Examination Case Files. Case files consist of Revenue Agent \\nreports (e.g. Forms 4549 and 4605) with related work papers and other documents \\n(compliance and risk assessment) filed in the examination organizations including, \\nbut not limited to, Forms 5344, 3198 and 906. (Job No. DAA-0058-2018-0003-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off files at end of calendar year in which case was closed and all related cases \\nreach Status 90 (Closed). \\nTransfer to Records Center 4 years after cutoff. \\nDestroy 15 years after cutoff. \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n300 \\n \\n55 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nDiscretionary Limitation On Benefits Case Files. An applicant files a request for a \\ndiscretionary LOB determination with a letter including attachments such as \\nauthorizations, disclosures, consents, and notifications. The TAIT makes a \\ndetermination to either grant or deny the applicant’s requested benefits. The \\ndetermination is documented in a disposition memorandum retained by TAIT with a \\ncopy forwarded to the IRS field exam office assigned to Applicant or its U.S. affiliate. \\nThe determination is communicated to applicant in a determination letter, the IRS \\nfield exam is informed of the determination through a memorandum and the relevant \\nU.S. treaty partner is consulted through correspondence from the U.S. competent \\nauthority. (Job No. DAA-0058-2017-0012-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year in which case determination is made. \\nDestroy 10 years after cutoff. \\n \\n56 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nCompetent Authority Arrangement Case Files. The two competent authorities \\nusually exchange letters to begin the consideration of a Competent Authority \\nArrangement (“CAA”). There may be numerous exchanges of proposed CAAs in \\ndraft form, letters, discussions, positions and views on the issue until an arrangement \\nis reached. The CAA between the United States Competent Authority and the foreign \\ncompetent authority are based on the respective offices’ interpretation and \\nagreement on the specific matter being discussed. The CAA is a written document \\nexecuted and signed by both competent authorities. (Job No. DAA-0058-2017-0015-\\n0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year in which CAA terminates. \\nDestroy 20 years after cutoff. \\n57 \\n \\nQualified Intermediary/Withholding Foreign Partnership/Withholding Foreign \\nTrust (QI/WP/WT) Application and Account Management System Records. \\nQualified intermediaries (QIs), withholding foreign partnerships (WPs), and \\nwithholding foreign trusts (WTs) are required to apply for agreement approval with \\nthe Internal Revenue Service (IRS). The QI/WP/WT Application and Account \\nManagement System is an electronic platform for entities to apply for, renew and/or \\nterminate their QI/WP/WT status, and submit periodic certifications of their \\ncompliance to the QI agreement. \\n(A) Inputs: Derived from online processes within the QI/WP/WT System including, \\nForm 14345 (Qualified Intermediary Application) and entity compliance certification \\ninformation that ensures compliance with the QI agreement. The information for this \\napplication and administration is input by the QI/WP/WT entity or an IRS employee. \\nNo paper submittal process exists. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\nAUTHORIZED DISPOSITION \\nDestroy/Delete after successful entry and verification into system master files. \\n \\n(B) Database: Includes electronically submitted Form 14345 registrations as well as \\nQP/WP/WT certifications. Form 14345 collects Qualified Intermediary (QI), \\nWithholding Foreign Partnership (WP) and Withholding Foreign Trust (WT) entity \\ninformation, mailing/physical address, identification of responsible officer and contact \\npersons, and other organization information.Certifications include information from \\nboth internal and external reviews of an entity’s QI/WP/WT operations, as well as \\nconclusions made by entity’s Responsible Officer (RO). Database master files also \\ninclude potential correspondence (uploaded to online account) between IRS and \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n301 \\nentity such as requests for additional information/documentation to ensure entity \\ncompliance with the QI agreement. (Job No. DAA-0058-2020-0003-0001) \\n \\nAUTHORIZED DISPOSITION \\nDelete data 15 years after the QI/WP/WT has been terminated or has withdrawn as \\na participating QI/WP/WT. \\n \\n(C) Outputs: Includes routine reports (to assess nature of QI/WP/WT’s system \\nperformance), ad hoc reports, statistical data and information used to compile \\ninformation reports, audit trails, and system backups. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit or other \\noperational purposes, whichever is later. \\n58 \\nAffordable Care Act (ACA) Insurance Provider Fee (IPF) Records. The Patient \\nProtection and Affordable Care Act of 2010 established Provision 9010, which \\nimposes an annual fee on each covered entity engaged in the business of providing \\nhealth insurance for United States health risks. \\nNote: The insurance provider fee has been repealed for calendar years \\nbeginning after December 31, 2020 (2021 fee year and beyond). These \\nitems/series will stay in this Schedule until records have met their final records \\nretention requirements in 2031. \\nA. IPF Case Files (ACA Provision 9010 Site). A (SharePoint) folder is created for \\neach individual fee payer (per fee year), and each folder consolidates/maintains all \\nscanned paper correspondence, fee estimate letters, Forms 8963, Forms 8453-R \\n(Electronic Filing Declaration for Form 8963), attachments to Forms 8963, the final \\nfee (demand for payment) letter, and the contact log of all contact and transactions in \\nIPF Application. (Job No. DAA-0058-2021-0002-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at assessment date (Sept 30). \\nDelete/Destroy 10 years after cutoff. \\nB. IPF Application. The Insurance Provider Fee (IPF) Application supports the \\nAffordable Care Act by calculating an annual fee on covered entities engaged in the \\nbusiness of providing health insurance for United States health risks. The fee is \\napplicable beginning calendar year 2014. Covered entities must annually report their \\nnet premiums written on Form 8963 (Report of Health Insurance Provider \\nInformation), either by mail or electronic filing (e-file). The fee is allocated to each \\ncovered entity based on their share of the total premiums reported by all covered \\nentities. \\n(1) Inputs: Insurance providers submit Form 8963 either electronically via ACA \\nForms Acceptance (AFA) portal and the ACA Information Returns (AIR) System, or \\non paper. All paper files are scanned and uploaded to a SharePoint site and \\ninformation is subsequently transcribed into the “IPF Application.” (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete all cached records after successful entry and verification into \\nelectronic recordkeeping system. \\n \\n\",\n \"Records Control Schedules – \\n26 Tax Administration – Large Business and International (LB&I) \\nBack to Table of Contents \\n302 \\n(2) System Data: IPF takes in electronically filed forms and manually transcribed \\nform information and uses the data to compute the fee and generate fee letters. \\nSpecifically, the IPF application: (GRS 5.2, Item 020, DAA-GRS-2017-0003-0002) \\n• \\nReceives electronic information reports, submitted through the ACA Forms \\nAcceptance (AFA) portal and the ACA Information Returns (AIR) system \\n• \\nCalculates an insurance provider’s portion of the fee \\n• \\nCalculates penalties for non-filers and under-reporters \\n• \\nProvides data entry for manual input of paper information reports \\n• \\nSends transactions to the Integrated Data Retrieval System (IDRS) and Business \\nMaster File (BMF) \\n• \\nGenerates preliminary and final fee assessment letters to insurance providers \\nAUTHORIZED DISPOSITION \\nCut off at assessment date (Sept 30). \\nDelete/Destroy 10 years after cutoff. \\n \\n(3) Outputs: The IPF Application computes the allocated fee for each insurance \\nprovider and sends the fee assessment transactions to the Integrated Data Retrieval \\nSystem (IDRS) and Business Master File (BMF). “Finalized” fees are also saved to \\nCase Files on SharePoint along with preliminary and final fee-generated assessment \\nletters to insurance providers. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded or no longer needed. \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n303 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 27 \\n \\nCOMPLIANCE RESEARCH \\n \\nThe records covered by this Schedule are created and/or maintained in the conduct of IRS compliance \\nresearch. A comprehensive update to RCS 27 (including the removal of obsolete records series/items) is \\nunderway and pending completion. In the interim, Items 1-25 and Items 30-51 have been updated to \\nreflect disposition authorities approved under Job No. N1-58-05-7 for the National Research Program, \\nwhich superseded most authorities for the closed-out Taxpayer Compliance Measurement Program \\n(TCMP) approved under Job No. NC1-58-85-2 and Job No. N1-58-89-4. If no superseded Job No. NC1-\\n58-85-2/N1-58-89-4 authority exists, the item remains in the schedule as originally approved under Job \\nNo. NC1-58-85-2/N1-58-89-4 pending RCS 27 comprehensive update completion. \\n \\nItems 26-29 in the Schedule have been reserved with notice that related Progress, Reporting and Control \\n(PR&C) records are obsolete, no longer accumulating and eligible for immediate destruction. \\n \\nOther updates include National Archives and Records Administration (NARA) General Records \\nSchedules (GRS) authorities reflecting a new numbering scheme and retentions, including the GRS \\ndisposition for system documentation. For any (temporary) electronic system in this Schedule, \\ndocumentation (i.e. data dictionary records, file specifications, code books, user guides - formerly \\n“Item D” for most systems) must be maintained for at least 5 years after the project/activity/ \\ntransaction is completed or superseded, or the associated system is terminated, or the associated \\ndata is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). \\n \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n1 \\n \\nRequests for Information Services (RIS). Memoranda requesting Information \\nTechnology Services support for a particular project. The memoranda include the \\nrequesting office, request number, title, contact point, requested operational date and \\npriority, scope and objectives, and type of support requested. (Job No. N1-58-05-7, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n \\nNote: Records were previously approved for destruction when 6 years old under Job \\nNo. N1-58-89-4, Item 1. Series description and title have been updated, previously \\nRequests for Data Services (RDS). \\n \\n2 \\n \\nOperating Division Support Proposals and Agreements. Memoranda issued to and \\nreceived from Operating Divisions requesting and providing staff and dollar cost estimates \\nfor NRP survey support and completion. Note: Estimates of request for Information \\nTechnology Services support are usually included in the Request for Information Services \\nmemoranda. (Job No. N1-58-05-7, Item 8) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n \\nNote: Records were previously approved for destruction when 6 years old under Job \\nNo. N1-58-89-4, Item 2. Series description and title have been updated, previously \\nStaff and Dollar Cost Estimates. \\n \\n3 \\n \\nSurvey Scope and Objectives. Memoranda created to initiate a particular TCMP study \\nwhich, if prepared, defines the scope, objectives, and constraints. (Job No. NC1-58-85-2, \\nItem 2) \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n304 \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA when 30 years old. \\n \\n4 \\n \\nNRP Study Prospectus. Records created to describe a particular NRP study. These \\nrecords include the study objectives, preliminary sample design, cost and staff year \\nestimates, and schedule of major milestones. These records also detail the methodology \\nthat will be used to accomplish the study objectives. (Job No. N1-58-05-7, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA when 30 years old. \\n \\nNote: Records were previously approved as Permanent under Job No. NC1-58-85-2, \\nItem 4. Series description and title have been updated, previously Approval \\nMemorandum. \\n \\n5 \\n \\nFinal Sample Design. Records that describe the final sample design that is selected for \\nthe study. The design is in the form of a table providing the number (sample code), \\ndescription, estimated population size, and sample size for each stratum, May also contain \\na narrative report on the methodology used to design the sample. (Job No. N1-58-05-7, \\nItem 3) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA in 5-year blocks when 30 years old (with Study File in Item 9 of this \\nSchedule). \\n \\nNote: Records were previously approved as Permanent under Job No. NC1-58-85-2, \\nItem 10 for transfer to NARA when 30 years old. There are no changes to series \\ndescription or title. \\n \\nRecords contain 6103 Disclosure Restrictions. \\n \\n6 \\n \\nData Maps and Data Dictionaries. Records created to describe the attributes of data \\nelements in the NRP study databases. Included are various names, source and format of \\ndata, processing instructions, and record layouts. (Job No. N1-58-05-7, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA in 5-year blocks when 30 years old (with Study File in Item 9 of this \\nSchedule). \\n \\nNote: Records were previously approved as Permanent under Job No. NC1-58-85-2, \\nItem 40 for transfer to NARA when 30 years old. Series description and title have \\nalso been updated, previously Final Definition or Data Dictionary. \\n \\n7 \\n \\nSample Selection Requirements. Records describing the methodology for selecting a \\nsample of tax returns. Typically, the requirements include selecting returns when they post \\nto the IRS master files and selecting returns randomly from each strata in a stratified \\npopulation. (Job No. N1-58-05-7, Item 4) \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n305 \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA in 5-year blocks when 30 years old (with Study File in Item 9 of this \\nSchedule). \\n \\nNote: Records were previously approved as Permanent under Job No. NC1-58-85-2, \\nItem 11 for transfer to NARA when 30 years old. There are no changes to series \\ndescription or title. \\n \\nRecords contain 6103 Disclosure Restrictions. \\n \\n8 \\n \\nProject Planning. Textual records relating to preliminary actions prior to any workload \\nselection formulas being developed or data gathered. This includes project request, \\nbackground material, prospectus action schedules and approval memoranda. (Job No. \\nNC1-58-89-4, Item 8) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA when 30 years old. \\n \\n9 \\n \\nFinal Perfected Research Files (Study File). These are machine-readable files that \\ninclude the data reported by taxpayers on their tax returns, data verified by examination, \\nand related data from other sources, e.g., Information Returns Master File. (Job No. N1-58-\\n05-7, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nElectronic Versions: House in the Detroit Computing Center \\nTransfer to NARA in 5-year blocks when 30 years old. \\n \\nNote: Records were previously approved as Permanent under Job No. NC1-58-85-2, \\nItem 51. Series description and title have been updated, previously Final Perfected \\nMaster Files (Total Survey File). \\n \\nRecords contain 6103 Disclosure Restrictions. \\n \\n10 \\n \\nSample Design Tabulations. Reference data in tabular format compiled from previous \\nTCMP studies, and other sources, if available, which are used to develop the sample \\ndesign for the current study. (Job No. N1-58-05-7, Item 11) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when final design is approved. \\n \\nNote: There are no changes to this item as previously approved under Job No. NC1-\\n58-85-2, Item 8 (re-approved under N1-58-05-7 with related records updates). \\n \\n11 \\n \\nStudy Action Schedule. Records created to list critical dates required to complete stages \\nwithin a survey, (i.e. table specifications, examination phase, consistency tests, error \\nresolution, table production, etc.). (Job No. N1-58-05-7, Item 9) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded, or upon completion of survey. \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n306 \\nNote: Records were previously approved for destruction when superseded, or upon \\ncompletion of study under Job No. NC1-58-85-2, Item 6. Series description and title \\nhave been updated, previously Action Schedule. \\n \\n12 \\n \\nMemoranda to IRS Organizations Requesting NRP Data Requirements. Memoranda \\nthat inform IRS organizations, e.g., Operating Divisions, of the scope of a survey (year and \\ntype of return) and request they provide the NRP office with requirements for data to be \\ncollected by the study. (Job No. N1-58-05-7, Item 10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old. \\n \\nNote: Records were previously approved for destruction when 3 years old under Job \\nNo. NC1-58-85-2, Item 7. Series description and title have been updated, previously \\nServicewide Memorandum on Check-sheet and Output Requirements. . \\n \\n13 \\n \\nPreliminary Sample Design. Records created to describe and evaluate various samples \\naddressing survey objectives. The records also provide details of selecting the samples, \\nexclusion criteria, sample evaluation and various alternative proposals on stratification, \\nstructure, and size of the various samples. These preliminary designs are considered by \\nthe RAAS/NRP Office/NRP ESC for decisions having an impact on the final sample \\ndesign. (Job No. N1-58-05-7, Item 12) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when final design is approved. \\n \\nNote: Records were previously approved for destruction when final design is \\napproved under Job No. NC1-58-85-2, Item 9. Series description has been updated; \\nno change in title. \\n \\n14 \\n \\nVariability Measurement Requirements. Records describing the specific methodology to \\nbe used to compute coefficients of variation of values appearing on the output tables. (Job \\nNo. N1-58-05-7, Item 13) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n \\nNote: There are no changes to this item as previously approved under Job No. NC1-\\n58-85-2, Item 12 (re-approved under N1-58-05-7 with related records updates). \\n \\n15 \\n \\nFinal Design Without Sampling Frequency. (Pertains only to Phase VI, Cycle 2, Phase \\nIX, Cycle 1 and Phase I, Cycle 6a). A document describing the scope of the TCMP study, \\nthe coverage, stratification, structure, sampling frequencies, progress report and controlling \\nprocedure, and various outputs to be generated. After counts are obtained a document \\ncontaining random starts and sampling rate may be created. (Job No. NC1-58-85-2, Item \\n14) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 10 years old. \\n \\n16 \\n \\nEvaluation of Completed Sample through Sub-Sample “X”. A document containing \\nresults and verification that the sample selection process is adhered to for TCMP studies. \\n(Note: This is only applicable to the Phase VI, Cycle 2 (and subsequent) surveys in which \\nentities rather than returns are sampled. (Job No. NC1-58-85-2, Item 15) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n307 \\nDestroy when 6 years old. \\n \\n17 \\n \\nInstructions for Sub-sampling. Records specifying instructions for selecting a subsample \\nwhen the actual sample is above the expected level due to actual population fluctuations \\nfrom projected estimates. (Job No. N1-58-05-7, Item 14) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 10 years old. \\n \\nNote: Records were previously approved for destruction when 10 years old under \\nJob No. NC1-58-85-2, Item 16. Series description has been updated; no change in \\ntitle. \\n \\n18 \\n \\nPreliminary Weighting Procedure Development. A table containing preliminary weights \\nfor the sample codes to be assigned to study returns. The table is normally used to \\nproduce some output fables to be used for volume System Acceptability Testing. (Job No. \\nN1-58-05-7, Item 15) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when final weights are created. \\n \\nNote: Records were previously approved for destruction when final weights are \\ncreated under Job No. NC1-58-85-2, Item 22. Series description has been updated; \\nno change in title. \\n \\n19 \\n \\nFinal Sampling Weights. A table supplied to Information Technology Services by the NRP \\noffice containing the final sampling weights for each sample code to be used for weighting \\nthe file. (Job No. N1-58-05-7, Item 16) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old. \\n \\nNote: Records were previously approved for destruction when 3 years old under Job \\nNo. NC1-58-85-2, Item 17. Series description has been updated; no change in title. \\n \\n20 \\n \\nSample Selection Data. Data extracted from various data files , e.g., IRTF, SCRS, TRDB, \\nIRMF, etc., at the Martinsburg Computing Center and transmitted to the Detroit Computing \\nCenter and stored on magnetic tape. The data enable the control system used in the study \\nand support future research and analysis. These data usually contain identifying \\ninformation about the returns and taxpayers selected for the study and are more extensive \\nthan the data that comprise the final perfected research file. (Job No. N1-58-05-7, Item 17) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after NRP database is perfected. \\n \\nNote: Records were previously approved for destruction 1 year after final master file \\nis perfected under Job No. NC1-58-85-2, Item 13. Series description has also been \\nupdated; no change in title. \\n \\n21 \\n \\nEvaluation of Sample Selection. A report containing analysis of the sampling results to \\nverify the achievement of the desired sampling rate. (Job No. N1-58-05-7, Item 18) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 10 years old. \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n308 \\nNote: Records were previously approved for destruction when 10 years old under \\nJob No. NC1-58-85-2, Item 18. Series description has been updated; no change in \\ntitle. \\n \\n22 \\n \\nRequirements. Requirements from various functions, if created, to establish various \\nreports necessary to control, monitor, and determine the progress of the study. (Job No. \\nNC1-58-85-2, Item 25) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when initial PR & C report is received. \\n23 \\nInventory Report Specifications. Specifications developed from the requirements that \\ncontain instructions for the NRP Case Tracking System. The requirements include \\ninstructions dealing with case selections, receipts, exclusions, transfers, and closures. (Job \\nNo. N1-58-05-7, Item 19) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after receipt of final Case Tracking System inventory report. \\n \\nNote: Records were previously approved for destruction 1 year after receipt of the \\nfinal PR&C Report under Job No. NC1-58-85-2, Item 26. Series description and title \\nhave also been updated, previously Specifications. \\n \\n24 \\n \\nSystem Acceptability Test Documents and Approval. Test input documents used to \\nverify the accuracy and proper functioning of the NRP Case Tracking System and \\ngeneration of reports. (Job No. N1-58-05-7, Item 20) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after initial Case Tracking System inventory report is produced. \\n \\nNote: Records were previously approved for destruction after initial PR&C report is \\nproduced under Job No. NC1-58-85-2, Item 27. Series description has also been \\nupdated; no change in title. \\n \\n25 \\n \\n \\nDocument Transmittal List (DTL). A computer-generated listing of returns selected by \\nfiling submission processing center, by cycle, and by area office. The listing is produced by \\nthe Martinsburg Computing Center and transmitted electronically to each of the submission \\nprocessing centers. The listing is used to batch returns pulled from files and ship the \\nreturns to other sites for further processing, e.g., code and edit and data transcription. (Job \\nNo. N1-58-05-7, Item 21) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old. \\n \\nNote: There are no changes to this item as previously approved under Job No. NC1-\\n58-85-2, Item 28 (re-approved under N1-58-05-7 with related records updates). \\n \\n26 \\n \\n \\nReserved. Progress, Reporting and Control (PR&C) Inventory Reports (Periodic or \\nDemand Reports, and Final Reports) are obsolete and any remaining records are eligible \\nfor immediate destruction under Job No. NC1-58-85-2, Item 29. \\n \\n27 \\n \\nReserved. One-Time and Periodic Control Reports are obsolete and any remaining records \\nare eligible for immediate destruction under Job No. NC1-58-85-2, Item 31. \\n \\n28 \\n \\n \\nReserved. Progress, Reporting and Control (PR&C) Reconciliation and Final Run \\nDocumentation Reports are obsolete and any remaining records are eligible for immediate \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n309 \\ndestruction under Job No. NC1-58-85-2, Item 32. \\n \\n29 \\n \\nReserved. Progress, Reporting and Control (PR&C) Master Files Tape are obsolete and \\nany remaining records are eligible for immediate destruction under Job No. NC1-58-85-2, \\nItem 33. \\n \\n30 \\n \\nRequirements and/or PRPs for Data Consistency Tests. Consistency test records \\ndeveloped and used in processing examination results to ensure a valid NRP database. \\n(Job No. N1-58-05-7, Item 22) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n \\nNote: Records were previously approved for destruction when 6 years old under Job \\nNo. NC1-58-85-2, Item 34. Series description and title have been updated, previously \\nRequirements and/or PRPs for Consistency Tests. \\n \\n31 \\n \\n \\nNRP Exclusion Request (Form 4981). Form used to exclude NRP returns from the study. \\nRequests are generally prepared by examiners and based on criteria established for each \\nstudy. Local and national coordinators must approve before the return can be excluded \\nfrom the study. Exclusion from the study does not mean that the return will not be audited \\n(though that can be the result). (Job No. N1-58-05-7, Item 23) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after completion of the NRP study. \\n \\nNote: Records were previously approved for destruction 1 year after TCMP tape file \\nsurvey if certain criteria are met. Exclusion is perfected (if sent to the National \\nOffice) under Job No. NC1-58-85-2, Item 37. Series description and title have also \\nbeen updated, previously TCMP Exclusion Request. \\n \\n \\n32 \\n \\n \\nComputer Run Documentation (Profile). Documents created to describe the information \\nrequired to process data files. Included are definitions and descriptions of input and out- \\nput files and descriptions of the source and type of media. (Job No. NC1-58-85-2, Item 41) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 5 years old. \\n \\n33 \\n \\n \\nError Registers. Computer-generated listings displaying results by subjecting data \\nrecords to validation and consistency testing. The item contents and resulting errors are \\ndisplayed for purposes of reconciliation and correction. (Job No. N1-58-05-7, Item 24) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old. \\n \\nNote: There are no changes to this item as previously approved under Job No. N1-\\n58-89-4, Item 36 (re-approved under N1-58-05-7 with related records updates). \\n \\n34 \\n \\n \\n \\n \\n \\n \\nRequirements for Out-of-Scope Listing and/or Pseudo Items. Records containing the \\ntolerance ranges to be applied to specific data elements in the NRP data file to test their \\nvalidity. to test the validity of the check-sheet file. (Job No. N1-58-05-7, Item 25) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after completion of the NRP study. \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n310 \\nNote: Records were previously approved for destruction when 1 year old under Job \\nNo. NC1-58-85-2, Item 43. Series description has also been updated; no change in \\ntitle. \\n \\n35 \\n \\nOut-of-Scope and Pseudo Items Specifications. Specifications for computer \\nprogramming which are prepared from requirements, if developed, for out-of-scope listing \\nand pseudo items. (Job No. N1-58-05-7, Item 26) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n \\nNote: Records were previously approved for destruction when 6 years old under Job \\nNo. NC1-58-85-2, Item 44. Series description has been updated; no change in title. \\n \\n36 \\n \\nSystem Acceptability Test (SAT) Input Documents Relating to Return Data \\nTranscription and Examination Results. Test documents produced and input to validate \\ncorrect coding of computer programs designed to enter data from sample returns and \\nensure accuracy of data from examination of those returns. (Job No. N1-58-05-7, Item 27) \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after completion of the NRP study. \\n \\nNote: Records were previously approved for destruction when 1 year old under Job \\nNo. NC1-58-85-2, Item 36. Series description and title have also been updated, \\npreviously System Acceptability Test (SAT) Check-sheets. \\n \\n37 \\n \\n \\nSpecial Project Booklet (SPB) for Check-sheet Processing. Instructional material \\ndeveloped for delineating the various functions to be performed by activities in the Detroit \\nComputing Center necessary to assist in the survey. Included are: directions for document \\nand tape processing, receipt, shipment, etc. (Job No. NC1-58-85-2, Item 39) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 5 years old. \\n \\n38 \\n \\nSystems Acceptability Test (SAT) Documents Relating to Out-of-Scope and \\nPseudo Items. Test documents produced and input to validate the correct coding of \\ncomputer programs written to select records that meet criteria for the Out-of-Scope \\nListing and to generate pseudo items. (Job No. N1-58-05-7, Item 32) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 months after completion of SAT. \\n \\nNote: Records were previously approved for destruction 2 months after completion \\nof SAT under Job No. NC1-58-85-2, Item 45. Series description has been updated; no \\nchange in title. \\n \\n39 \\n \\n Interim or Intermediate Processing Files. Machine readable records files, other than \\nfinal perfected master files, which are generated subsequent throughout the life cycle of a \\nsurvey and usually contain data in the intermediate stages as it undergoes the transition \\nfrom source to final perfected master file status. (Job No. NC1-58-85-2, Item 46) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when run is superseded by processing or master file. \\n \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n311 \\n40 \\nInconsistent Sample Code Report Requirements. Criteria that identify sample returns \\nwhich have data elements on the final (examined) record that are inconsistent with the \\ndefinition of the return’s assigned sample code. (Job No. N1-58-05-7, Item 29) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after NRP study database is perfected. \\n \\nNote: Records were previously approved for destruction 1 year after TCMP tape file \\nis perfected under Job No. NC1-58-85-2, Item 47. Series description has also been \\nupdated; no change in title. \\n \\n41 \\n \\nInconsistent Sample Code Report. Listing of NRP records that contain data that are \\ninconsistent with the records’ sample code definitions. (Job No. N1-58-05-7, Item 30) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after NRP study database is perfected. \\n \\nNote: Records were previously approved for destruction 1 year after TCMP tape file \\nis perfected under Job No. NC1-58-85-2, Item 48. Series description has also been \\nupdated; no change in title. \\n \\n42 \\n \\nPrint Tape File. Contains coded printer control digits which reflect a line of edited printable \\ncharacter, formulated to produce properly spaced printed hard copy. (Job No. NC1-58-85-2, \\nItem 49) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after output tables are produced. \\n \\n43 \\n \\nProgram Run Summaries. Printed summaries usually created following the execution of a \\ncomputer program. The summaries yield counts records, totals and other internal \\ncharacteristics of the data run for use as a run-to-run audit trail and to determine the \\nsuccess or failure of the data run. (Job No. N1-58-05-7, Item 31) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when run is validated. \\n \\nNote: Records were previously approved for destruction when run is validated under \\nJob No. NC1-58-85-2, Item 50. Series description has been updated; no change in \\ntitle. \\n \\n44 \\n \\nTable Requirements. Records describing the requirements and time frames needed by \\nthe user function for any study output tables. The requirements are used to develop \\nspecifications. (Job No. N1-58-05-7, Item 34) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 1 year old. \\n \\nNote: Records were previously approved for destruction when 1 year old under Job \\nNo. NC1-58-85-2, Item 52. Series description has been updated; no change in title. \\n \\n45 \\n \\nSystems Acceptability Test (SAT) Documentation. Test results are used to document \\nthat the output table programs are functioning properly prior to output table production. \\nRecords of the SAT include input documents and SAT tables and other documentation of \\nspecific program problems and their solutions. (Job No. N1-58-05-7, Item 32) \\n \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n312 \\nAUTHORIZED DISPOSITION \\nDestroy 2 months after output tables are produced. \\n \\nNote: Records were previously approved for destruction 2 months after output \\ntables are produced under Job No. NC1-58-85-2, Item 54. Series description has \\nbeen updated; no change in title. \\n \\n46 \\n \\nSource Program Listing. Printed listings created during the programming effort which \\nreflect the coding to be used by the computer to perform a given program task. (Job No. N1-\\n58-05-7, Item 33) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 5 years old. \\n \\nNote: There are no changes to this item as previously approved under Job No. NC1-\\n58-85-2, Item 55 (re-approved under N1-58-05-7 with related records updates). \\n \\n47 \\n \\nTabular Output Table Specifications. Records documenting instructions to the \\nprogrammer for developing output tables. (Job No. N1-58-05-7, Item 35) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center criteria for frequencies or amounts for each 3 years after end of \\nsurvey. \\nDestroy 20 years after end of survey. \\n \\nNote: Records were previously approved for destruction 20 years after end of survey \\nunder Job No. NC1-58-85-2, Item 53. Series description has been updated; no \\nchange in title. \\n \\n48 \\n \\nDiagnostic Tables. (Microform and Hard Copy Not Microfilmed). Tables designed to \\nevaluate the status of the perfected data file and to provide benchmark data that can be \\nused in validating criteria for frequency or amounts. Normally, the tables are one \\ndimensional. i.e., deal with single items such as counts and values. (Job No. N1-58-05-7, \\nItem 36) \\n \\na. Tables (microform). \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy upon verification of microfilm. \\nRetire microform copy to Records Center 3 years after end of survey. \\nDestroy microform copy 20 years after end of survey. \\n \\nb. Tables (non-microformed). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of survey. \\nDestroy 20 years after end of survey. \\n \\nNote: Records were previously approved for destruction 20 years after end of survey \\nunder Job No. NC1-58-85-2, Item 56. Series description has been updated; no \\nchange in title. \\n \\n49 \\n \\nTraditional Table. (Microform and Hard Copy Not Microfilmed). Two-dimensional \\nhaving both stubs and columns. These tables are designed to support analyses that \\nevaluate compliance in relation to selected characteristics. (Job No. N1-58-05-7, Item 37) \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n313 \\na. Tables (Microform). \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy upon verification of microform. \\nRetire microform copy to Records Center 3 years after end of survey. \\nDestroy microform copy 20 years after end of survey. \\n \\nb. Tables (Not Microfilmed). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of survey. \\nDestroy 20 years after end of survey. \\n \\nNote: Records were previously approved for destruction 20 years after end of survey \\nunder Job No. NC1-58-85-2, Item 57. Series description has been updated; no \\nchange in title. \\n \\n50 \\n \\nRudimentary Analysis Tables (Microform and Hard Copy Not Micro-filmed). \\nTables run on single check-sheet items to develop the character of the particular item and \\nits relationship with other information such as the amount of tax per return and the amount \\nof tax change. (Job No. NC1-58-85-2, Item 58) \\n \\na. Tables (Microform). \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy upon verification of microfilm. \\nRetire microform copy to Records Center 3 years after end of survey. \\nDestroy microform copy 20 years after end of survey. \\n \\nb. Tables (Not Microfilmed). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of survey. \\nDestroy 20 years after end of survey. \\n \\n51 \\n \\nStudy Return Classification Check Sheet. A classification check sheet will be prepared \\nfor each NRP study case. The check sheet will identify issues that ust be verified by NRP \\nexaminers. A photocopy of each check sheet will be stored in a manner that allows \\nretrieval by researchers. (Job No. N1-58-05-7, Item 38) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the tape file is perfected. \\nDestroy when 8 years old. \\n \\nNote: Records were previously approved for destruction when 8 years old under Job \\nNo. NC1-58-85-2, Item 38. Series description and title have been updated, previously \\nTCMP Checksheets. \\n \\n52 \\n \\n \\nEnterprise Data Access Strategy (EDAS) Integrated Production Model (IPM). \\nQueries performed against the data by different IRS business units and functions for trend \\nand program analyses, case inventory selection. (Job No. N1-58-08-10) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded or no longer needed. \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n314 \\n53 \\nLink Analysis Tool (YK1). The Link Analysis Tool (YK1) is a link analysis system that \\ndraws enterprise maps of parent, subsidiaries, flow-through, and Controlled Foreign \\nCorporations. It extracts data from an Oracle database that contains selected Information \\nfrom the Business Master File Returns Transaction File (BMF RTF) and the Individual \\nMaster File Returns Transaction File (IMF RTF). It uses K-1 data to show money follow-\\nthroughs across all Internal Revenue Service taxpaying entities. It allows auditors (with \\nworldwide access) to audit complex entities, such as corporations, trust, and partnerships \\nvia tracking of TIN (EIN and/or SIN). \\n \\n(A) Inputs: The Link Analysis Tool (YK1) receives inputs from the Business Master File \\nReturns Transaction File (BMF RTF) and the Individual Master File Returns Transaction \\nFile (IMF RTF). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy any cached input files and data immediately following validation of receipt \\nby the system. \\n \\n(B) System Data: Contents of the Link Analysis Tool (YK1) consist of reformatted and post \\nprocessed selected information from Business Master File Returns Transaction File (BMF \\nRTF) and the Individual Master File Returns Transaction File (IMF RTF} related to \\nrelationships and flow through of taxable entities. The data is maintained in an Oracle \\ndatabase. (Job No. N1-58-09-86) \\n \\nAUTHORIZED DISPOSITION \\nMigrate from system to data tapes 10 years after processing year. \\nMaintain onsite an additional 6 years. \\nDelete/Destroy 16 years after processing year or when no longer needed for operational \\npurposes, whichever is later. \\n \\nNote: This disposition is under review. Prior to any final records disposition actions, \\ncheck with the IRS Records Office (*Records Management) regarding status. \\n \\n(C) Outputs: Outputs from the Link Analysis Tool (YK1) consist of printable diagrams and \\nmappings of parents and subsidiaries (taxable entities). (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for operational purposes. \\n \\n54 \\n \\n \\nCompliance Data Warehouse (CDW). The Compliance Data Warehouse (CDW) provides \\naccess to a wide variety of tax return, enforcement, compliance, and other data to support \\nthe query and analysis needs of the Research community. CDW provides a range of \\nsolutions to users, including data integration, computing services, data transfer, and \\neducational services. CDW captures data from multiple production systems, migrating the \\ndata to the CDW environment, transforming, standardizing, and augmenting the data, and \\norganizing the data In a way that is conducive to analysis. \\n \\n(A) Inputs: The Compliance Data Warehouse (CDW) receives inputs from the Audit \\nInformation Management System (AIMS), Automated Underreporter AUR), Accounts \\nReceivable Dollar Inventory (ARDI), Business Master File (BMF), Business Returns \\nTransaction File (BRTF), Exam Operational Automation Database (EOAD), Enforcement \\nRevenue Information System (ERIS), Individual Master File (IMF), Individual Returns \\nTransaction File (IRTF), Information Returns Master File (IRMF), and the National \\nResearch Program (NRP). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n315 \\nAUTHORIZED DISPOSITION \\nDelete/Destroy any cached input files and data immediately following validation of receipt \\nby the system. \\n \\n(B) System Data: Contents of the Compliance Data Warehouse (CDW) consist of \\ninformation on taxpayers, tax preparers, financial institutions, or legal entities (e.g. Power \\nof Attorney), and various tax return characteristics. (Job No. N1-58-10-7) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of the Processing Year. \\nDelete/Destroy 10 years after processing year, or when no longer needed for operational \\npurposes, whichever Is later. \\n \\nNote: This disposition is under review. Prior to any final records disposition actions, \\ncheck with the IRS Records Office (*Records Management) regarding status. \\n \\n(C) Outputs: Outputs from the Compliance Data Warehouse (CDW) consist of archived \\ndatabase updates, which occur on a monthly, quarterly, and annual basis. Research \\nanalysts query and analyze these data to produce reports, tables, and other statistical \\ninformation. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 10 years after data update, or when no longer needed for operational \\npurposes, whichever is later. \\n \\n55 \\n \\nEnforcement Revenue Information System (ERIS). The Enforcement Revenue \\nInformation System (ERIS) matches debits and credits over the life of an enforcement \\naction, and generates Information on revenue collections for a given tax assessment. To \\ndo so, it integrates data from such functional areas as Examination, Appeals, Collection, \\nand Under-reporter. The ERIS Data Store (DS) contains Information from numerous \\nsystems throughout the IRS for enforcement revenue analysts that spans multiple \\nfunctions and years. \\n \\n(A) Inputs: The Enforcement Revenue Information System (ERIS) receives inputs from the \\nAudit Information Management System (AIMS), Automated Underreporter AUR), \\nIntegrated Collection System (ICS), Business Master File (BMF), Business Returns \\nTransaction File (BRTF), Individual Master File (IMF), Individual Returns Transaction File \\n(IRTF), Non-Master File (NMF), and Examination Returns Control System (ERCS). (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy any cached input files and data 1 year following validation of receipt by the \\nsystem. \\n \\n(B) System Data: Contents of this system consist of case files on taxpayers, tax preparers, \\nfinancial institutions, or legal entities (e.g. Power of Attorney), and the various enforcement \\nactions and/or characteristics of the case. (Job No. N1-58-10-5) \\n \\nAUTHORIZED DISPOSITION \\nCut off when enforcement case Is closed. \\nDelete/Destroy 20 years after cutoff, or when no longer needed for operational purposes, \\nwhichever Is later. \\n \\n(C) Outputs: Outputs from the Enforcement Revenue Information System (ERIS) consist of \\narchived database updates, which occur on a monthly basis. Research analysts query and \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n316 \\nanalyze these data to produce reports, tables, and other statistical information regarding \\nenforcement actions. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 20 years after data update, or when no longer needed for operational \\npurposes, whichever is later. \\n \\n56 \\n \\nRisk Based Scoring System (RBSS). \\n \\n(A) Inputs: Tax information is received into RBSS from other IRS systems such as the \\nIntegrated Production Model (IPM), Earned Income Tax Credit (EITC), Data Master File 1 \\n(DM1). \\n \\nAUTHORIZED DISPOSITION \\nRecordkeeping copies of this data are appropriately scheduled under other IRS authorities \\nfor specific systems and/or sources providing input. \\n \\n(B) System Data: (Job No. N1-58-11-12) \\n \\n1. Tax Information in the RBSS includes name, Social Security Numbers (SSNs), \\ndeductions and all other relevant tax return information. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 3 years after processing year. \\n \\n2. The database also houses data tables against which scripts are run to score tax returns \\nso they can be appropriately handled. The tables include initial inventory selection data of \\nhigh scoring returns. The system data is comprised of the following models. \\n \\na. Charitable Contributions - identifies returns with a deduction for cash contributions. \\nb. Non-EITC DUP TIN (Duplicate Taxpayer ldentification Number) - includes taxpayers \\nwho have claimed a dependent that has been claimed on another taxpayer's tax return for \\nthe same tax year These cases involve dependents who have been duplicated between 2 \\nto 4 times. \\nc. 10% IRA - The 10% premature distributions additional tax/penalty is an income tax \\nwhich is assessed on the lndividual Master File and taken into account when the total \\ncorrected income tax is determined by the tax examiner. Returns included in this program \\nshould all have taxable premature distributions from qualified retirement plans, lndividual \\nRetirement Accounts (IRA), or annuity contracts. \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 7 years after processing year. \\n \\n3. The RBSS stores a table including a list of restricted Taxpayer ldentification Numbers \\n(TINs) and the User lD of the user attempting to login. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy at the end of each user session. \\n \\n(C) Outputs: \\n \\n1. High scoring returns/cases open for examination are sent to the Ad Hoc TC 424 System. \\n \\n2. Audit data files are sent to Security Audit and Automation System (SAAS). \\n \\n\",\n \"Records Control Schedules – \\n27 Compliance Research \\nBack to Table of Contents \\n317 \\nAUTHORIZED DISPOSITION \\nRecordkeeping copies of information are appropriately scheduled under the specific \\nsystems to which they are transferred. \\n \\n3. Ad Hoc reports generated from system data. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for legal, audit or other operational purposes. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n318 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 28 \\n \\nTAX ADMINISTRATION - COLLECTION \\n \\nThis Schedule covers a description of all records and disposition authorizations for administering the \\nServicewide Collection function. These include all records associated with the receipt and transmittal of \\ntax returns and taxpayer related documents received in the district Collection office; the deposit of tax \\nremittances received; and the collection of delinquent accounts and securing of delinquent returns. \\nHowever, this Schedule does not include the Collection functions’ records series generated by Internal \\nRevenue Service Centers. Records Control Schedule 29 for Service Centers should be followed for \\ndisposition authorization of such records. \\n \\nThis Schedule consists of eight major groups which represent administrative and program functions of the \\nCollection activity, as follows: \\n \\n• \\nPart I - Former Assistant Commissioner (Collection) records, Headquarters only. (Items 1-12) \\n• \\nPart II - Former Assistant Regional Commissioner (Collection) records. (Items 13-19) \\n• \\nPart III - Administrative records - all Collection functions. These include certain operating records \\naccumulated by one or more Collection functions. (Items 20-39) \\n• \\nPart IV - Delinquent Accounts, delinquent returns records and office service records. (Items 40-94) \\n• \\nPart V - Automated Collection System (ACS) records. (Items 95-144) \\n• \\nPart VI - Other Program Records (not covered elsewhere in this Schedule). (Items 145-199) \\n• \\nPart VII - Private Debt Collection (PDC) Program Records. (Items 200-252) \\n \\nNote: Part VII, Items 200-234 relate to President George Bush’s October 22, 2004, signing of \\nthe American Jobs Creation (AJC) Act. The AJC Act created a new Section 6306 of the Internal \\nRevenue Code to permit private collection agencies (PCAs) to help collect federal tax debts. \\nThat PDC initiative ramped-down in Fiscal Year (FY) 2010. Most records have reached their \\nfinal retention and should have already been destroyed. Other records are close (including \\nItems 209, 216, 218, 219 and 220) and should be monitored for disposal. PDC Items 200-234 \\nwill stay in this Schedule until all items have reached their final retentions, approximately \\n2025. A new IRS records retention plan has been approved for the PDC initiative provided for \\nin December 2015’s, Fixing America’s Surface Transportation (FAST) Act. Part VII, Items 235-\\n252 represent PDC records retention instructions related to that current/ongoing initiative. \\n \\n• \\nPart VIII - Bank Secrecy Act (BSA) Records. (Items 253-255) \\n \\nThis transmits revised text for Records Control Schedule (RCS) 28 for Collection. This RCS includes the \\nfollowing new items/updates: \\n \\nItem 6(a)(1). Case files maintained by Fraud Technical Advisor. Updated description, including what \\nconstitutes case closure. \\nItem 6(b). Mutual Collection Assistance Request (MCAR) Collection Case Files. (NEW) \\nItem 8. Public Inspection Files of Offers in Compromise. Retention reduced. \\nItems 235-252. PDC records (FAST Act, Pub Law No. 114-94). (NEW) \\nItems 253-255. BSA records. Items renumbered, previously items 240-242. \\n \\nGeneral Records Schedules (GRS) authorities have also been updated to reflect new National Archives \\nand Records Administration (NARA) numbering scheme and retentions, including the minimum GRS \\ndisposition for system documentation. For any (temporary) electronic system in this Schedule, \\nunless stipulated otherwise, documentation (i.e. data dictionary records, file specifications, code \\nbooks, user guides - formerly “Item D” for most systems) must be maintained for at least 5 years \\nafter the project/activity/ transaction is completed or superseded, or the associated system is \\nterminated, or the associated data is migrated to a successor system (GRS 3.1, Item 051; Job No. \\nDAA-GRS-2013-0005-0003). \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n319 \\n \\nDisposition authorizations are based on administrative determinations of the Internal Revenue Service; \\nCongressional authority contained in House Reports 2285 (84th Congress, 2d Session); 1294 (89th \\nCongress, 2d Session); 91–145 (91st Congress, 1st Session); and disposal authorities granted by the \\nArchivist of the United States. \\n \\nTo facilitate reference, at the end of this Schedule is a Forms Listing cross-indexed to specific items \\n(including identification of various forms identified as obsolete and eligible for immediate destruction). An \\nAlphabetic Listing previously published has been removed. \\n \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n \\nPART I - FORMER ASSISTANT COMMISSIONER (COLLECTION) RECORDS \\n(NATIONAL OFFICE ONLY) \\n \\n1 \\n \\nAdministrative Management and Organization Records. \\n(Job No. NC1-58-81-10, Item 1) \\n \\n(a) Records, whether studies, analyses, or correspondence, which established the \\npolicies, practices, and programs for the management of the Former Assistant \\nCommissioner (Collection). Included are organizational changes, functional \\nrealignments and responsibilities, long and short range planning documents. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years. \\nCut off correspondence annually, studies and case files upon completion of \\nstudy or at the appropriate phase. \\n \\n(b) Reference copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n2 \\n \\nGeneral Administrative and Housekeeping Correspondence. Routine \\ncorrespondence, transmittals, teletypes, and requisitions that relate to the \\nadministrative role of the organization and, which are not procedural in nature. \\n(Job No. NC1-58-81-10, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n3 \\n \\nBusiness Review Reports. \\n \\n(a) Program review evaluations and associated correspondence on the operations \\nand activities of IRS regional offices, service centers and district offices; case \\nfiles of feeder reports, analysis, and correspondence as inputs to the Business \\nReview; and visitation and team evaluation. (Job No. NC1-58-81-10, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years. \\n \\n(b) Project Manager’s files for input to the Business Review. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years or when no longer needed in current operations, \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n320 \\nwhichever is earlier. \\n \\n4 \\n \\nForms and Form Letter Files. These records pertain to the development, revision \\nand distribution of internal and external use forms and form letters. Also included are \\nrecords which pertain to the instructions for preparation of forms and form letters. \\n(Form is placed in inactive file when rescinded, superseded, or rendered obsolete). \\n(Job No. NC1-58-81-10, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years. [Historical copies are maintained in Facilities \\nManagement Division, Publishing Services Branch]. \\n \\n5 \\n \\nInternal Management Issuances and Clearance Documents. Reference copies \\nwhich include the supporting case file prepared and issued by Collection function, as \\nwell as internal management documents. (Job No. NC1-58-81-10, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nCut off when inactive or obsolete. \\nDestroy after 10 years. [Historical copies are maintained in the Office of \\nFormer Assistant Commissioner (Planning, Finance and Research); \\nInformation and Productivity Improvement Branch]. \\n \\n6 \\n \\nCase Files. These include background and reference material pertaining to the \\ncollection of taxes; correspondence; advisory opinions; key area summary briefs; field \\nrecommendations; internal audit findings and comments indicative of required \\nrevisions in procedures. (Job No. NC1-58-81-10, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 10 years after case is closed. \\n \\n(a) National Fraud Program Case Files. These records include copies of \\ndocuments related to fraud cases such as Form 11661, Form 11661A, Form \\n2797, written plans of action, emails, notes from the Fraud Technical Advisor \\nand miscellaneous other documents. \\n \\n(1) Copies, maintained by the Fraud Technical Advisor Group Manager. Records \\ninclude copies of documents related to fraud cases such as Form 11661-Fraud \\nDevelopment Recommendation - Examination, Form 11661A-Fraud Development \\nRecommendation - Collection, Form 2797-Referral Report of Potential Criminal Fraud \\nCases, written plans of action, notes from the Fraud Technical Advisor (FTA), and \\nmiscellaneous other documents used in the research and development of the case such \\nas prints from electronic research from internal and external systems and copies of third \\nparty or public records. When the fraud development case is closed the FTA transfers \\nall of the original FTA records above to the Compliance employee. The records in the \\nFraud files are only copies maintained for reference and response to subsequent \\nquestions and clarification. A closed case is at the conclusion of FTA involvement \\nrelated to the fraud issues. (Job No. DAA-0058-2017-0001-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off when case is closed. \\nDestroy 3 years after the case is closed. \\n \\n(2) All other records, maintained by the FTA GM and Analysts, including copies of \\nreports and analysis of various program data. (Job No. N1-58-09-6) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n321 \\nDestroy after 180 days or sooner or when no longer needed in current \\noperations. \\n \\n(b) Mutual Collection Assistance Request (MCAR) Collection Case Files. These records \\ninclude: Correspondence and other documents relating to requests to/from foreign \\ngovernments concerning the collection of taxes from aliens residing in the United \\nStates, Form 53, Report of Currently Not Collectible Taxes; Form 433-D, Installment \\nAgreement; Form 433-A, Collection Information Statement; Forms 2209, Courtesy \\nInvestigation and 2209A, Status Report; Form 2363, Master File Entity Change; Form \\n2424, Account Adjustment Voucher; Form 3177, Notice of Action for Entry on Master \\nFile; Form 3870 Part 4, Request for Adjustment; Form 4844, Request for Terminal \\nAction. (Job No. DAA-0058-2017-0022-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at close of case. \\nRetire to Records Center at least every 90 days or when no longer needed, whichever \\nis later. \\nDestroy 3 years after cutoff. \\n \\n7 \\n \\nMiscellaneous Internal Memoranda. These include records of telephone calls \\npertaining to Individual taxpayers but not considered part of a taxpayer case file. \\n(Job No. NC1-58-81-10, Item 9) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n8 \\n \\nPublic Inspection Files of Offers in Compromise. Copies of the Abstract and \\nStatement (Form 7249) which serve as the justification for acceptance of the Offer in \\nCompromise and include the terms of the offer, basis for acceptance, and tax liability \\ninvolved. (Job No. DAA-0058-2019-0004-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar month in which offers have been accepted. \\nDestroy 1 year after cutoff. \\n \\nNote: Records retention update. Records previously maintained for 3 years prior \\nto destruction under Job No. NC1-58-81-10, Item 11. \\n \\n9 \\n \\nADP System Change Requests. Formal notification of systems problems and \\nrequests for action, such as Form 5391, TWX’s, phone call reports, other evaluation \\nforms and reports. (Placed in inactive file when request has been answered). \\n(Job No. NC1-58-75-1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year (inactive file) \\n \\n10 \\n \\nSymbolled Reports. The Former Assistant Commissioner (Collection) gathers \\noperational data covering TDA and TDI issuances, receipts, dispositions, and \\ninventories; notice issuances; installment agreements; deferred accounts; currently \\nnot collectible accounts; delinquent returns secured; overage case inventories; \\nproduction norms; resource expenditures; projections; yield; statute expired accounts \\nand employment tax examinations. Reports in the following categories have report \\nsymbols beginning with NO-5000-. \\n \\nThe report symbols were previously designated as NO-CP:C or NO-OP:C, reflecting \\nCollection’s organizational symbols, which changed with the Collection \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n322 \\nreorganizations. The following categories organize report records by their media; i.e., \\npaper, microfilm or microfiche, or electronic. (Job No. N1-58-90-3, Item 10; Job No. N1-\\n58-11-13 for (f) 34-47) \\n \\na. Monthly paper (hard copy) feeder reports which provide data for composite \\nreports include the following: \\n \\n1. Form 4872, District Office (Non ACS) Activity Report, NO–5000–23 \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after end of report period. \\n \\n2. Form 4872A, Automated Collection Branch Activities Monthly, NO–5000–54 \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after end of report period. \\n \\n3. BMF Collection Yield Report, NO–5000–7 \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after end of report period. \\n \\n4. IMF Collection Yield Report, NO–5000–8 \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after end of report period. \\n \\n5. IRAF Collection Yield Report, NO–5000–15 \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after end of report period. \\n \\n6. BMF Run Control 160–85, NO–5000–47 \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after end of report period. \\n \\n7. IMF Run Control 460–31, NO–5000–48 \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after end of report period. \\n \\nb. Quarterly and Semiannual Monthly Paper (hard copy) feeder reports which \\nprovide data for composite reports include the following: \\n \\n1. Form 6670, Seizure Disposition Report NO–5000–33 \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after end of report period. \\n \\n2. Form 4196, Quarterly Report of Offers in Compromise Activity, NO–5000–108 \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after end of report period. \\n \\nc. Reports retained on microform after September 1984 include the following: \\n \\n1. Taxpayer Delinquent Account Monthly Report, NO–5000–1 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n2. Taxpayer Delinquent Account Cumulative Report, NO–5000–2 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n323 \\nSuppress or Destroy after 7 years. \\n \\n3. Taxpayer Delinquency Investigation Monthly Report, NO–5000–3 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n4. Taxpayer Delinquency Investigation Cumulative Report, NO–5000–4 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n5. Installment Agreement Monthly Report, NO–5000–5 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n6. Installment Agreement Cumulative Report, NO–5000–6 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n7. District Office (Non ACS) Activity Report, NO–5000–23 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n8. Reserved. \\n \\n9. Seizure Disposition Report, NO–5000–33 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n10. Collection Activity Analytical Report, NO–5000–40 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n11. BMF Delinquent Return Notices, NO–5000–46 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n12. BMF Delinquent Account First Notice Issuances, NO–5000–47 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n13. IMF Delinquent Account First Notice Issuances, NO–5000–48 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n14. SCCB Notice Activity Report, NO–5000–50 \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n324 \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n15. Automated Collection Branch Activities (monthly report 9/87) \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n16. Reserved. \\n \\n17. Reserved. \\n \\n18. Reserved. \\n \\n19. ACS Telephone Program Report, NO-5000-80 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n20. 6020 (b) Tracking Report, NO-5000-85 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n21. SFR Tracking Report, NO-5000-84 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n22. Total Accomplishments Employment Tax Examinations, NO-5000-94 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n23. Collection Time Utilization Report, NO–5000–100 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n24. IMF Report of Tax, Penalty and Interest Assessed Paid, Abated and Written \\nOff, NO–5000–102 \\n \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n25. BMF Report of Tax, Penalty and Interest Assessed, Paid, Abated and Written \\nOff, NO–5000–104 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n26. Report of Levy on State Income Tax Refund, NO–5000–106 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n325 \\n \\n27. ACB Diagnostic Analysis, NO–5000–107 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n28. Quarterly Report of Offer in Compromise Activity NO–5000–108 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n29. Revenue Officer Taxpayer Inventory Analysis, NO-5000-119 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n30. Annual Business Plan Tracking Report NO–5000–229 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\n31. Actual Versus Schedule Report, NO–5000–230 \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media after 3 years. \\nSuppress or Destroy after 7 years. \\n \\nd. Paper (hard copy) reports in the above prior to October 1984 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm after 10 years. \\n \\ne. Paper (hard copy) reports converted to microfilm or microfiche \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm after 10 years. \\n \\n1. IMF Report of Bankruptcies, NO–5000–31; and \\n2. BMF Report of Bankruptcies, NO–5000–32 \\n \\nAUTHORIZED DISPOSITION \\nDestroy paper copies 2 years after filming and verification. \\nDestroy microfilm after 10 years. \\n \\nf. Paper (hard copy) reports converted to microfilm or microfiche \\nAUTHORIZED DISPOSITION \\nDestroy paper copies after filming and verification. \\n \\n1. Taxpayer Delinquent Account Monthly Report, NO-5000-1 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n2. Taxpayer Delinquent Account Cumulative Report, NO–5000–2 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n326 \\n \\n3. Taxpayer Delinquency Investigation Monthly Report, NO–5000–3 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n4. Taxpayer Delinquent Investigation Cumulative Report, NO–5000–4 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n5. Installment Agreement Monthly Report, NO–5000–5 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n6. Installment Agreement Cumulative Report, NO–5000–6 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n7. IMF Deferred Accounts Activity Report, NO–5000–10 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n8. BMF Deferred Accounts Activity Report, NO–5000–11 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n9. Reserved. \\n \\n10. Reserved. \\n \\n11. Collection Activity Summary Report, NO–5000–25 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n12. Report of Reminder Notice Issuances - Yield (CP–71 and CP–71A), NO– \\n5000–29 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n13. IMF Notice Fallout/Data Report, NO–5000–36 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n14. BMF Notice Fallout/Data Report, NO–5000–37 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n327 \\n15-17. Reserved. \\n \\n18. IMF Copy TDI Report, NO–5000–49 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n19. Balance Due Notices by CP, NO–5000–55 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n20. Non-Filers, NO–5000–62 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n21. Former Assistant Commissioner’s Quarterly Statistics, No–500–66 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n22. W–4 Accounts Receivable Report, No–5000–70 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n23. BMF Reminder Notice Report, NO–5000–88 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n24. Reserved. \\n \\n25. BMF Last Return Amount Report, NO–5000–96 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n26. ABC Diagnostic Analysis, NO–5000–107 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n27. TDA Copy Report—BMF, NO–5000–120 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n28. Delinquent Returns Activity Report, NO–5000–139 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n29. Recap of Accounts Currently Not Collectible, NO–5000–149 \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n328 \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n30. Report of Statute Expiration, NO–5000–176 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n31. IMF (IRP) Phase IV Computer Printed Reports, NO–5000–180 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n32. Returns Posted to BMF/IMF, NO–5000–193 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n33. Field Progress and Trend Report, NO–5000–222 \\nAUTHORIZED DISPOSITION \\nMicrofilm and Verify. \\nDestroy microfilm or microfiche after 7 years. \\n \\n34. BMF (Form 941) Cycling Impact Report, Report Symbol NO-5000-17 \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n35. IMF Report of Queue Reminder Notices, Report Symbol NO-5000-233 \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n36. BMF Report of Queue Reminder Notices, Report Symbol NO-5000-234 \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n37. Type Assessment Monthly Report Part 1 TDAs, Report Symbol NO-5000-241 \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n38. Type Assessment Monthly Report Part 1 TDAs, Report Symbol NO-5000-242 \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n39. Federal Payment Levy Program (FPLP) Weekly Inventory Report, Report Symbol \\nNO-5000-245A \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n40. Federal Payment Levy Program (FPLP) IMF Disposition and Indirect Revenue \\nReport, Report Symbol NO-5000-246 \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n329 \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n41. Federal Payment Levy Program (FPLP) BMF Disposition and Indirect Revenue \\nReport, Report Symbol NO-5000-247 \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n42. Federal Payment Levy Program (FPLP) Deposit Report, Report Symbol NO-5000-\\nFPLP Deposit Report \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n43. Federal Payment Levy Program (FPLP) Fee Report, Report Symbol NO-5000-FPLP \\nFee Report \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n44. Yield Report, Report Symbol NO-5000-Yield \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n45. Installment Agreement Default Rate Report, Report Symbol NO-5000-IA Default \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n46. Balance Due Notices Report (Part 2) Notices, NO-5000-1/241 and NO-5000-2/242 \\n(CUM) \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\n47. Delinquent Return Notice Monthly Report, NO-5000-3NOT and NO-5000-4NOT \\n(CUM) \\nAUTHORIZED DISPOSITION \\nDestroy after 10 years from the server. \\nDestroy after 20 years from the CD-ROM. \\n \\ng. Returns Compliance Program, NO–5000–77 \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\nh. Backup Withholding, NO–5000–86 \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\ni. IMF Report of Accounts Suspended Due to Bankruptcy, NO–5000–91 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n330 \\nj. BMF Report of Accounts Suspended Due to Bankruptcy, NO–5000–92 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\nk. Revenue Officer Employment Tax Examination Program, ARP 5840 \\nAUTHORIZED DISPOSITION \\nDestroy after 5 years. \\n \\nl. Bankruptcy Post petition Non-compliance Report, NO–5000–101 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\nm. Report of IR Coded TDA, NO–5000–103 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\nn. Report of District Office Deposits, NO–5000–109 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\no. Report of Taxes Proposed and Assessed, NO–5000–118 \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\np. Questionable Form W–4 Program Case Results Report, NO–5000–121 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\nq. Questionable Form W-4 Program Results Report, NO-5000-122 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\nr. Monthly Report of W-4 Cases, NO-5000-123 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\ns. Questionable Forms W-4, NO-5000-124 \\nAUTHORIZED DISPOSITION \\nDestroy after 7 years. \\n \\n11 \\n \\nMagnetic Media Statistical Files. These include the following: TDA/TDI Installment \\nAgreement issuances, disposition and inventory; Offer in Compromise data; ACS data; \\nYield data; Schedule data; Overage Case inventory data; SPf Schedule data; Collection \\nstaff hour data; Collection and analytical data; Seizure data; and Work Planning and \\nControl data. (Job No. N1-58-90-3, Item 11) \\n \\nAUTHORIZED DISPOSITION \\nDestroy by fiscal year after 3 years. \\n \\n12 \\n \\nRecurring Reports. Progress and production reports and related work papers; \\noriginals and copies. (Job No. N1-58-90-3, Item 11) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the year in which prepared. \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n331 \\nPART II - FORMER ASSISTANT REGIONAL COMMISSIONER (COLLECTION) \\nRECORDS \\n \\n13 \\n \\nAdministrative File. Memorandums, teletypes, letters, requisitions, etc. which \\npertain to the administrative, housekeeping, or facilitative operations of this office. \\n(Job No. NC1-58-82-1, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n14 \\n \\nGeneral Correspondence Files. Correspondence and related documents pertaining \\nto program and internal management activities of the regional office, service center \\nand district offices. These records include allocation of resources, organization \\nprocedures, rulings and decisions of a general nature. (Job No. NC1-58-82-1, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n15 \\n \\nConsolidation and Reorganization Reference Files. Correspondence and related \\ndocuments pertaining to consolidations or reorganization of major activities; and \\nsignificant procedural matters. (Job No. NC1-58-82-1, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after 5 years or when no longer needed in current \\noperations. \\nDestroy after 30 years. \\n \\n16 \\n \\nRoutine Correspondence. Correspondence with the public, Congress and \\ngovernment agencies pertaining to inquiries, complaints or requests for general \\ninformation on tax matters, which is not made a part of the taxpayer case file. \\n(Job No. NC1-58-82-1, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n17 \\n \\nNarrative and Statistical Reports. Reports covering work load, progress, program \\nactivity Operations, and other data prepared in accordance with reporting \\nrequirements. (Job No. NC1-58-82-1, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after close of the reporting period. \\n \\n18 \\n \\nOffice Evaluation and Management Review Reports. \\n(Job No. NC1-58-82-1, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after completion or issuance of report. \\n \\n19 \\n \\nInternal Control Files. These records control work assignments and work flow. \\n(Job No. NC1-58-82-1, Item 8) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the close of the year for which the records apply. \\n \\n \\nPART III - ADMINISTRATIVE RECORDS - ALL COLLECTION FUNCTIONS \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n332 \\n \\n20 \\n \\nAdministrative Files. Memorandums, teletypes and related documents pertaining to \\nthe operation of an office. (Job. No. NC1-58-82-1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the year. \\n \\n21 \\n \\nGeneral Correspondence Files. Correspondence and related documents (not \\ncovered elsewhere in this Schedule) to or from the National Office, regional offices, \\nother district offices, service centers, area, zones, or local offices covering program \\nactivities involving procedures, rulings and decisions of a general nature and not \\ninvolving the tax liability of a specific case; and general correspondence with the \\npublic and other Federal agencies regarding Federal taxation and not made a part of \\na specific case. (Job. No. NC1-58-83-6, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the year. \\n \\n22 \\n \\nRoutine Correspondence Files. Correspondence to the public, Congress, and \\nGovernment agencies dealing with inquiries, complaints, or requests for general \\ninformation on tax matters and replies. (Job No. NC1-58-83-6, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after the end of year. \\n \\n23 \\n \\nRoutine Information Request Files. Written requests for: information; copies of tax \\nreturns; blank forms or publications; notification of change of address; and letters of \\ngeneral inquiry from taxpayers or their representatives. (Job No. NC1-58-83-6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after response or information is furnished. \\n \\n24 \\n \\nRoutine Reference Files. These include: control documents; status cards, routing \\nslips, work processing sheets, and work papers. (Job No. N1-58-88-6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when work is completed or when no longer needed in the office, \\nwhichever is earlier. \\n \\n25 \\n \\nInternal Control Files. These records control work flow; document the action taken; \\nor serve as receipts for records borrowed or loaned. (Job No. NC1-58-83-6) \\n \\n(a) Disclosure Program. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 5 years. \\n \\n(b) Bankruptcy Cases. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after court proceedings have been closed. \\n \\n(c) All others. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of the year, or after case is closed, whichever is \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n333 \\napplicable. \\n \\n26 \\n \\nTransmittal Control Files. Records pertaining to the receipt and shipment of returns \\nand documents between district offices, service centers, regional offices, National \\nOffice, and the Social Security Administration. (Job No. NC1-58-83-6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after end of the processing year. \\n \\n27 \\n \\nAssault or Threat of Assault Reports. (Job No. NC1-58-79-5, Item 4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 5 years. \\n \\n28 \\n \\nMinutes or Summaries of Conferences and Meetings. (Job No. NN-170-16, Item 5) \\n \\n(a) Original documentation of minutes or summaries of conferences and meetings, \\nincluding information on decisions reached and action taken or to be taken. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after event or action is taken. \\n \\n(b) Non-record copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the year, or when no longer needed in current \\noperations, whichever is earlier. \\n \\n29 \\n \\nEvaluation, Assistance and Internal Audit Reports. (Job No. NC1-58-77-1, Item 3) \\n \\n(a) Narrative reports (excluding Internal Security reports) prepared by regional office, \\ndistrict offices, subordinate offices and Offices of the Regional Inspector, together with \\nrelated correspondence. Such reports contain an evaluation of program activities, \\nprogress of field operations, as well as conformance or variations to existing \\nprocedures, and regulations for management purposes. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after close of file. \\n \\n(b) Non-record copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations, but not later than 2 \\nyears after close of file, whichever is earlier. \\n \\n30 \\n \\nWork Planning and Control Records and Reports. (Job No. NN 169-57, Item 10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the reporting year. \\n \\n31 \\n \\nRecurring Reports. (Job No. NC1-58-77-1, Item 4) \\n \\n(a) Progress and production reports and related work papers, the originals of which are \\nretained in the district offices or area, zone and local offices. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n334 \\nDestroy 2 years after the end of the year in which submitted. \\n \\n(b) Non-record copies \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n32 \\n \\nInventory, Production and Time Reports. (Job No. NC1-58-83-6, Item 14) \\n \\n(a) Recurring progress, production, workload and program activity reports and related \\nwork papers (not covered elsewhere in this Schedule) that reflects inventories of \\nassigned work, production records and time reports, the original of which are \\nsubmitted to the District Office, Regional Office or National Office. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the year. \\n \\n(b) Non-record copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations, but not later than 1 year \\nafter the end of the year, whichever occurs first. \\n \\n33 \\n \\nType “X” and “E” Award Report Files. Teletypes, correspondence and reports \\nconcerning inquiries and requests from the National Office for tax check \\ninvestigations and reports on prospective Presidential appointees or nominees for \\nPresidential “E” Awards established by Executive Order 10978, and on certain other \\npersons. (Job No. NC1-58-83-6, Item 15) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after year in which report or investigation was \\nrequested \\nDestroy 7 years after year in which report or investigation was requested. \\n \\n34 \\n \\nDelegation of Authority Files (except DAR). Record copies documenting the \\ndelegations of authority to an individual or office in accordance with prescribed \\nregulations and not included in the internal management system. (These records are \\nof a limited nature as opposed to delegation of authority records on a continuing \\nbasis which are part of the Internal Management Document System). \\n(Job No. NC1-58-83-6, Item 16) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after close of calendar year in which delegation of authority \\nwas terminated. \\n \\n35 \\n \\nCertified and Registered Mail Records. (Job No. N1-58-94-2, Item 1) \\n \\n(a) Registers and receipts of incoming and outgoing certified and registered mail. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 4 years. \\n \\n(b) Registers and receipts of incoming and outgoing certified and registered mail \\nfor Statutory Notices. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n335 \\nDestroy 12 years after the end of the processing year. \\n \\n(c) Registers and receipts of certified and registered mail for “Statutory Notices of \\nIntent to Levy” (issued pursuant to IRC 6331 [d]). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after date of the statutory notice. \\nDestroy 12 years after the date of the statutory notice. \\n \\n36 \\n \\nCertification of Document Files. Records supporting request and use of the seal. \\n(Job No. NC1-58-83-6, Item 18) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the processing year. \\n \\n37 \\n \\nReference Files. Internal management documents, copies of correspondence, \\nreports and related documents. (Job No. NC1-58-83-6, Item 19) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when obsolete, superseded, or when no longer needed for reference. \\n \\n38 \\n \\nLitigation Files. (Job No. NC1-58-83-6, Item 23) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the proceedings are terminated. \\n \\n39 \\n \\nReserved. \\n \\n \\nPART IV - DELINQUENT ACCOUNTS, DELINQUENT RETURNS, AND OFFICE \\nSERVICES RECORDS \\n \\n40 \\n \\nTrust Fund Compliance Documents. These include: Letter 903(DO); Form 2674; \\nand Form 2481. (Job No. N1-58-90-3, Item 40) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months from issuance date or 2 years after a CID investigation. \\n \\n41 \\n \\nClosed Taxpayer Delinquent Accounts (TDAs) and Taxpayer Delinquency \\nInvestigations (TDIs–TYD–14). \\n \\n(a) These records include: Form 53, Report of Currently Not \\nCollectible Taxes; Form 433–D, Installment Agreement; Form 433–F, \\nCollection/ACS Information Statement; Form 2159, Payroll Deduction \\nAgreement; Forms 2209, Courtesy Investigation and 2209A, Status Report; \\nForm 2363, Master File Entity Change; Form 2424, Account Adjustment \\nVoucher; Form 2650, TDA/TDI Transfer; Form 3177, Notice of Action for Entry \\non Master File; Form 3870 Part 4, Request for Adjustment; Form 4159, \\nPayment Tracer Request; Form 4844, Request for Terminal Action; Form \\n5604, BMF Section 6020(b) Action Sheet; Form 8546, Claim for \\nReimbursement of Bank Charges Due to Erroneous Service Levy or \\nMisplaced Payment Check; Form 12153, Request for Collection Due Process or \\nEquivalent Hearing Request; Form 12153A, Referral Request for CDP Hearing \\nand Request for CDPTS Input; Returns Compliance Program (RCP) Leads \\n(Matched); CP 196, Federal Tax Deposit Alert; and TDI Supplement Sheets. (Job No. \\nN1-58-08-5) \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n336 \\n \\n(1) Official file: \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center at least every 90 days or when no \\nlonger needed, whichever is earlier. \\nDestroy after 3 years. \\n \\n(2) All other copies: Includes work requests received via secure email for input \\nby Centralized Case Processing (CCP), retained in an offline Outlook folder, \\nand backed-up on CDs until each work request has been completed. This is for \\ninventory control and quality review purposes. \\n \\nAUTHORIZED DISPOSITION \\nDestroy no later than 60 days after Receipt in CCP or when no longer needed, \\nwhichever is earlier. \\n \\n(b) Bankruptcy related forms which are maintained by Collection Insolvency. (Job No. \\nN1-58-90-3, Item 41) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after court proceedings have been closed. \\n \\n(c) Trust Fund Recovery Penalty Case Files. \\n(Job No. N1-58-90-3, Item 41) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after assessment year. \\nDestroy 12 years after assessment year. \\n \\n(d) Request for IDRS-Generated Refund (IGR), Form 5792 (Part 3). \\n(Job No. N1-58-96-8, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n42 \\n \\nReceipts for Payment of Taxes, Form 809. (Job No. NC1-58-83-6, Item 35) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after issuance of last receipt in book. \\n \\n43 \\n \\nNotice of Federal Tax Lien and Certificate of Release of Federal Tax Lien. \\n(Job No. NC1-58-83-6, Item 36) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after account is satisfied or statutory period for collection has \\nexpired. \\n \\n44 \\n \\nCertificates of Discharge, Non-Attachment and Subordination; Notices of \\nNon-Judicial Sale and Redemption Cases. (Job No. N1-58-93-2) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center at least every 90 days or when no longer needed, \\nwhichever is earlier. \\nDestroy 2 years after case is closed. \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n337 \\n45 \\nSuits to Foreclose Federal Tax Liens. (Job No. NC1-58-83-6, Item 38) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the proceedings are terminated. \\n \\n46 \\n \\nRecord of Seizure and Sale of Real Estate, Record 21. These records also \\ninclude Form 2434-B, Notice of Encumbrances against or Interest in Property \\nOffered for Sale. (Job No. N1-58-93-2) \\n \\nDISPOSAL NOT AUTHORIZED. \\n \\nNote: This item is under review. Check with the IRS Records Office (*Records \\nManagement) regarding status. \\n \\n47 \\n \\nRecords of Seizure and Sale of Property. (Job No. N1-58-93-2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after closed or after redemption period expires, if applicable. \\n(If the United States Government acquired the property, Destroy 2 years after \\nthe final disposition.) \\n \\nNote: This disposition is under review. Prior to any final records disposition \\nactions, check with the IRS Records Office (*Records Management) regarding \\nstatus. \\n48 \\n \\nTax Collection Waiver, Form 900. Agreements and correspondence pertaining to \\nthe extension of the statute of limitations for the collection of taxes. \\n(Job No. NC1-58-79-5, Item 15) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 4 years after the account on which the statutory period for collections \\nhas been extended is satisfied; OR \\nDestroy 3 years after statutory period as extended has expired, whichever is \\nApplicable. \\n \\n49 \\n \\n“Records of Offers in Compromise”, Form 2515. These records also include \\ncompromise transmittals and acceptances of offers with related correspondence. \\n(Job No. NC1-58-79-5, Item 16) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the statutory period for collection has expired. \\n \\n50 \\n \\nA. Offers in Compromise Case File (Accepted Offers). (Job No. N1-58-09-2) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when no longer needed for current business. \\nDestroy 11 years after acceptance of offer. \\n \\nB. Other than Accepted Offers in Compromise. (Job No. DAA-0058-2014-0001-\\n0001) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when the offer is closed and the case is no longer needed for \\ncurrent business. \\nDestroy 6 years after case is closed. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n338 \\nC. OIC Forms 3210 Transmittals. (Job No. DAA-0058-2015-0005-0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n51 \\n \\nTaxpayer Compliance Measurement Program Files. (Job No. NC1-58-85-2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n52 \\n \\nDaily Transaction Registers (DTRs). Computer printout used to post transactions \\nto Taxpayer Delinquency Accounts and investigations assigned to Revenue Officers. \\n(Job No. N1-58-93-2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after posting. \\n \\n53 \\n \\nCivil Suit Recommendation, Form 4477 (Part 6). (Job No. NC1-58-79-5, Item 20) \\n \\n(a) Active Judgment Files. \\n \\nAUTHORIZED DISPOSITION \\nRetain until inactive. \\n \\n(b) Inactive Judgment Files. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after being placed in inactive judgment files. \\nDestroy 6 years after being placed in inactive files. \\n \\n(c) Satisfied Judgment Files. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after satisfied. \\n \\n54 \\n \\nCollection Advisory Case Files. (Job No. NC1-58-79-5, Item 21) \\n \\n(a) Case files developed for recommending suits against taxpayers, not \\nspecifically mentioned, or in defense of suits brought against the Service. (The \\nfile may contain copies of legal documents, account readings, evidence of \\nproofs of debt and related correspondence.) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after litigation case is closed. \\n \\n(b) Case files developed in processing Estate Tax Extensions. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after statutory period for collection has expired. \\n \\n(c) Case files developed in probation cases, government contract offset cases, \\nanti-poverty organization cases, etc. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after case is closed. \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n339 \\n55 \\nInstallment Agreement Accounts List. (Job No. N1-58-88-6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the processing year. \\n \\n56 \\n \\nCollection Employment Tax Examination Case Information (Form 8333). \\n \\nAUTHORIZED DISPOSITION \\nTransfer to magnetic media when case is closed. \\nDestroy Form 8333 (paper) 1 year after case is closed. \\nSuppress or Destroy magnetic media information 6 years after end of \\nprocessing year. \\n \\n57 \\n \\nIRC 6020(b) Assessment Case Files. (Job No. N1-58-90-3, Item 57) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after statutory period for collections has expired. \\n \\n58 \\n \\nInternal Revenue Form 10498-D, Intent to Commence or Continue Civil Action – \\nCollection Statute Protection. This form documents an agreement between Small \\nBusiness Self Employed - Collection and Criminal Investigation regarding what, if any, \\ncivil collection actions should be taken to protect the Collection Statute Expiration Date, \\nor to acknowledge agreement that the CSED should be allowed to expire. (Job No. N1-\\n58-11-21) \\n \\nAUTHORIZED DISPOSITION \\nCut off forms at end of each fiscal year. \\nDestroy 10 years after cutoff. \\n \\n59 \\n \\nCertificates of Deposits and Related Documents. (Job No. NC1-58-83-5, Item 18) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n60 \\n \\nVouchers and Schedules of Payments. (Job No. N1-58-90-3, Item 60) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after an audit or one fiscal year, whichever is earlier. \\nDestroy 6 years, 3 months after the period of account. \\n \\n61 \\n \\nRevenue Reports and Accounting Control records relating to the collection and \\nprocessing of remittances. (Job No. NC1-58-77-1, Item 13) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after audit by General Accounting Office or when 3 years old, \\nwhichever is earlier. \\n \\n(a) Accounting work copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of reporting year. \\n \\n62 \\n \\nTax Transfer Vouchers. Vouchers prepared to affect the transfer of an assessment. \\nThis Item also relates to credit transfer vouchers used to transfer credit entries on tax \\naccounts between District Directors. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n340 \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after internal audit of accounts. \\nDestroy 6 years after internal audit of accounts. \\n \\n63 \\n \\nCertificates of Settlement of Accounts of Accountable Officer’s, statements of \\ndifferences, and related papers. (Job No. N1-58-88-6) \\n \\n(a) Certificates covering closed account settlements, supplemental settlements, \\nand final balance settlements. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after date of settlement providing certificate is cleared. \\n \\n(b) Certificates covering periodic settlements. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when subsequent certificate of settlement is received. \\n \\n64 \\n \\nPublic Inspection Files of Returns of Organizations or Fiduciaries, Exempt \\nfrom Income Tax. Forms 990-A, Return of Organization Exempt from Income Tax, \\nand 1041-A, U.S. Information Return on Trust Accumulation of Charitable \\nOrganizations, etc. amounts, which constitute a public inspection record and \\nmaintained apart from the “return” portion of these forms. (Job No. N1-58-88-6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 4 years after end of the processing year. \\n \\n65 \\n \\nGasoline and Lubricating Oil Bonds. Bonds which have been terminated as in the \\ncase of discontinued businesses or businesses no longer requiring a bond. Bonds \\nmay also have been cancelled by the surety. (Job No. NN-173-24, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after termination or cancellation of the bonds. \\nDestroy 6 years after termination or cancellation of the bonds. \\n \\n66 \\n \\nPersonal Records Obtained from Taxpayer, Address Unknown. Taxpayer’s \\npersonal records obtained for review or possible audit case which does not \\nmaterialize, and efforts to return the records fail to locate the taxpayer. \\n(Job No. NC1-58-77-1, Item 15) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after one year. \\n \\n67 \\n \\nApplications for Exemption and Registry. Applications for exemptions from tax \\nresponsibilities and regulations applying to restricted or specially controlled \\nbusinesses. (Job No. N1-58-90-3, Item 67 \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after January 1 of the year following the processing \\nyear. \\nDestroy 5 years after end of the processing year. \\n \\n68 \\n \\nCertification of Document Files. Records requesting certification of documents \\nunder the seal of the Department of the Treasury. (Job No. NC1-58-83-6, Item 84) \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n341 \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the processing year. \\n \\n69 \\n \\nSubpoenas—Closed Record of Service. (Job No. NC1-58-83-6, Item 95) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of year of service. \\n \\n70 \\n \\nPayment Transcripts from Bankruptcy Trustees. (Job No. NC1-58-83-6, Item 96) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when new list is received. \\n \\n71 \\n \\nFrivolous Return Program Master Database. The Frivolous Return Program Master \\nDatabase is used to electronically track, report, monitor, assign and send taxpayer \\ncorrespondence regarding frivolous taxpayer filing. Includes taxpayer information, \\nexaminer/technician actions, notes from taxpayer phone calls, taxpayer correspondence \\nthat has been issued, employee assignment of case, tracking information and status \\ninformation, such as closed case dates Data can be accessed by taxpayer Identification \\nnumber (TIN), Master File Tax (MFT) account code or tax period. (Job No. DAA-0058-\\n2012-0002-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off upon close of case. \\nDestroy 15 years after cutoff. \\n \\n72 \\n \\nIndividual Master File (IMF) Index or Directory. (Job No. N1-58-90-3, Item 73) \\n \\n(a) Copies of Annual Directory or Index. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of processing year. \\n \\n(b) Supplemental Directory or Index. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of subsequent supplemental directory or index covering \\nsame taxpayers and tax periods or when no longer needed in current \\noperations. \\n \\n(c) Cumulative Directory or Index \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of subsequent cumulative or annual directory or index \\ncovering same taxpayers and tax periods. \\n \\n(d) Monthly Directory or Index. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of subsequent cumulative or annual directory covering \\nsame taxpayers and tax periods. \\n \\n73 \\n \\nBusiness Master File (BMF) Taxpayer Number Directory. This directory includes \\na List of the taxpayers’ employer identification Number; name; address; employment, \\nlocation, and filing requirements codes. No longer accumulating. \\n(Job No. N1-58-90-3, Item 74) \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n342 \\n \\n(a) Annual Directory \\n \\nAUTHORIZED DISPOSITION \\nDestroy 75 years after end of processing year. \\n \\n(b) Cumulative Supplemental Register (printout). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 75 years after end of processing year. \\n \\n(c) All other copies of annual and Cumulative Registers required for research. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after the end of the processing year. \\n \\n(d) First Supplemental Register for documents Posted since printing of Annual \\nRegister. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of Cumulative Supplemental Business Returns and \\nDocument Index Register covering same taxpayers and tax period. \\n \\n(e) Monthly (Temporary) Register. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of Cumulative Supplemental Business Returns and \\nDocument Index Register covering same taxpayers and tax period. \\n \\n74 \\n \\nAlphabetic Index Register (Employer's Tax). No longer accumulating. \\n(Job No. N1-58-90-3, Item 75) \\n \\n(a) Annual Register. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after the end of the processing year. \\n \\n(b) Copies of Annual Register. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after the end of the processing year. \\n \\n(c) Quarterly Supplemental Register. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after receipt of annual index register, or when no longer \\nneeded in current operations. \\n \\n75 \\n \\nRegister of Estimated Income Tax Accounts. Quarterly list of ES accounts, which \\nincludes the total estimated, total paid, and amount due for each account. \\n(Job No. N1-58-90-3, Item 76) \\n \\n(a) Annual Register (January Listing). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after end of processing year. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n343 \\n \\n(b) Quarterly Register. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of the processing year. \\n \\n76 \\n \\nAlphabetic Index Register (Estimated Tax Declarations). \\n(Job No. NC1-58-79-5, Item 46) \\n \\n(a) List of all taxpayers whose estimated tax returns were indexed in a service \\ncenter. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after the end of the processing year. \\n \\n(b) Extra copies \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n77 \\n \\nAlphabetical Index Register (Gasoline Tax Refund Claim). \\n(Job No. N1-58-90-3, Item 78) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after end of processing year. \\n \\n78 \\n \\nDocument Locator Number Register. Printout listing of Document Locator Number \\nand tax withheld for each 941 return, adjustment, 940 return (excluding tax withheld), \\nand each transaction posted to the 941 file. No longer accumulating. \\n(Job No. NC1-58-79-5, Item 48) \\n \\n(a) Printout of the Annual Cumulative Directory. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after end of processing year. \\n \\n(b) Quarterly Cumulative Register. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after receipt of annual Cumulative Document Locator Number \\nRegister. \\n \\n79 \\n \\nQuality Review Machine Printouts. (Job No. NC1-58-79-5, Item 49) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after current processing year or when no longer needed in \\ncurrent operations, whichever comes first. \\n \\n80 \\n \\nDelinquent Investigation and Account Listing (DIAL) Printouts. \\n(Job No. N1-58-90-3, Item 81) \\n \\n(a) Monthly listing used for annual match. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon completion of next annual match. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n344 \\n(b) All other versions. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of next monthly listing. \\n \\n81 \\n \\nDocument Remittance and Assessment Registers (DIAL). Copies of register \\nrelated documents and journals prepared for the control, classification and \\napplication of payment received for deposit by the teller area. \\n(Job No. NC1-58-83-6, Item 13) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n82 \\n \\nRecord of Teller Remittances (Form 2679). Daily accounting and recapitulation of \\nindividual teller receipts, including cash, checks, and money orders with related papers \\n(cash register or adding machine tapes) used in conjunction with the teller’s daily \\nbalancing. (Job No. NC1-58-83-6, Item 14) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n(a) Teller’s copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 month. \\n \\n83 \\n \\nArmored Car Messenger Receipts. Receipts from carriers for cash and checks \\nreceived for deposit in banks. (Job No. NC1-58-83-6, Item 15) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n84 \\n \\nDiscovered Remittance Lists (Form 4287). Record used to control cash received \\nthrough the mail and discovered at the point of mail extraction. \\n(Job No. NC1-58-83-6, Item 16) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n85 \\nStatement of Advance of Change-Making Funds. Annual accounting by tellers \\nand the Agent Cashier (Director) of all advances of change funds to the Regional \\nDisbursing Office. (Job No. NC1-58-83-6, Item 17) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n86 \\n \\nTeller’s Error Advice (Form 5919). (Job No. N1-58-90-3, Item 87) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after issuance. \\n87 \\nReports of Deposit. Deposit fund records of offers in compromise, property sales \\nand deposits, miscellaneous deposit funds, etc. (Job No. NC1-58-83-5, Item 19) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after audit or after 1 full fiscal year, whichever is earlier. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n345 \\nDestroy 6 years, 3 months after the period of account. \\n \\n88 \\n \\nControl Records for Receipts for Payment of Taxes (including Form 8551). \\nCertification of Transfer or Destruction of Receipts for Payment of Taxes, inventory \\ncontrol records, and inventory accountability reports. (Job No. N1-58-90-3, Item 89) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of calendar year of the preparation date. \\n \\n89 \\n \\nNotice of Transfer of Out-of-District Returns. This notice is prepared in connection \\nwith returns received with remittances. (Job No. N1-58-88-6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of the processing year. \\n \\n90 \\n \\nForm 3949-A Information Referral. Form 3949-A and/or tax-related communications \\nand information alleging or indicating a violation within the investigative jurisdiction of \\nthe Internal Revenue Service, SBSE-Collection. (Job No. DAA-0058-2017-0009) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 90 days after the determination is made not to select for collection. \\n \\n91 \\n \\nReserved. \\n \\n92 \\n \\nReserved. \\n \\n93 \\n \\nReserved. \\n \\n94 \\n \\nAppeals Transmittal Memorandum and Supporting Statement. Report of results \\nof Appeals actions on employment tax return examinations. \\n(Job No. N1-58-90-3, Item 95) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n \\n \\nPART V - RECORDS GENERATED BY THE AUTOMATED COLLECTION SYSTEM \\n(ACS), MAGNETIC MEDIA MANAGEMENT AND PRODUCTION RECORDS \\n \\n95 \\n \\nLien Release List (ACRW 7004). A computer-generated report consisting of \\ntaxpayer accounts who’s TDA Tax Modules are closed and on which a lien on \\nproperty has been placed. Since all the tax modules are closed, the lien on the \\ntaxpayer property can be released. (Job No. N1-58-90-3, Item 96) \\nFiling Arrangement: District. \\n \\nAUTHORIZED DISPOSITION \\nDestroy at the end of June and December, once the list is over 1 year old. \\n \\n96 \\n \\nMissing ZIP Code List (ACRW 7005). A computer-generated report containing all \\nthe ZIP codes that do not exist on the ZIP Code Master File, as well as the number \\nof accounts affected. This is used at the Call Site to update the master file. \\n(Job No. N1-58-90-3, Item 97) \\n \\nFiling arrangement: ZIP Code. \\nMedium: 8 x 11\\\" computer stock paper. \\nFrequency: Weekly. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n346 \\n \\nAUTHORIZED DISPOSITION \\nDestroy when all actions are completed. \\n \\n97 \\n \\nRequested 53 Listing (ACRD 7001). A computer-generated report that provides a \\ncumulative daily listing of taxpayer accounts that managers have deemed \\nuncollectible. The listing includes information on the taxpayer’s TEA tax module. This \\nreport is used at the Call Site by the manager to review account status. Accounts are \\ndisplayed whenever a manager enters certain action/sub action codes during \\nworkstation operation. (Job No. N1-58-90-3, Item 98) \\n \\nFile arrangement: Functional assignment of requesting employee. \\nMedia: 8 ½ x 11\\\" computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days or sooner if no longer needed in current operations. \\n98 \\n \\nInformation Transcript for TDA and TDI (ACRW 8002). The Information Transcript \\nfor TDA and TDI lists TDA and TDI accounts that are transferred to the WPSS \\nQueue, Collection Field function during the current cycle. (Job No. N1-58-90-3, Item 99) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when actions are completed or 1 (one) weekly cycle, whichever is \\nlater. \\n \\n \\nManagement Reports. These reports assist managers with monitoring employee \\nactivities to make more informed decisions on resource allocation, employee \\ntime requirements and policy-making. The management reports tell managers how \\nemployees use their time for personnel scheduling purposes. As a result, peak \\ndemand periods can be effectively managed. Management reports are generated \\ndaily and may be viewed on a terminal. These reports show information \\nmanagement is concerned about, such as schedule status and account processing \\nstatistics. \\n99 \\nEmployee Time Summary (MGT 002). A computer-generated report listing statistics \\non telephone calls processed by the operator on the ACS. For each combination of \\nfunction/unit, the report identifies for each employee number, the number of accounts \\naccessed and the amount of time spent on displayed accounts and on telephone \\ncalls placed. The report displays a function/unit combination per page and, at the \\nend, displays the totals for all functions. From this report, the manager is able to \\nanalyze the workload of individual employees. Monitoring this information helps \\nmanagers to make personnel scheduling decisions. (Job No. N1-58-90-3, Item 100) \\n \\nFiling arrangement: Employee number. \\nMedium: CRT and 11\\\" x 14\\\" computer stock paper. \\nFrequency: Daily/Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or sooner if no longer needed. \\n \\n100 \\n \\nTelephone Operational Report (MGT 003). (Symbolled Report NO–5000–112) A \\ncomputer generated report describing telephone activity throughout the day at three \\nlevels: the Call Site, the Function, and the Unit Level. At the Call Site level, the report \\nprovides summary information for all functions and units. At the Function level, the \\nreport provides telephone activity statistics for each function for all units. Finally, at \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n347 \\nthe Unit level, the report provides detailed telephone activity statistics for each unit. \\nEach report provides incoming and outgoing call statistics per TDA, TDI and \\nCombined Entities. This report is a tool for personnel scheduling decisions. As a \\nresult, managers can improve the identification of the personnel requirements for \\nspecific time periods. (Job No. N1-58-90-3, Item 101) \\n \\nFiling arrangement: Call Site/Function/Unit. \\nMedium: CRT or 11\\\" x 14\\\" computer stock paper. \\nFrequency: Daily/Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or sooner if no longer needed. \\n \\n101 \\n \\nDelinquency Type Time Summary (MGT 004). (Symbolled Report NO–5000–113) \\nA computer-generated report providing information on delinquencies on a weekly and \\nmonthly basis. Management receives information at the weekly level by function and \\nunit. The report provides data on directory assistance calls made by research and \\ninvestigation operators as well as on taxpayer calls made by contact operators. A full \\nbreakdown by function and unit gives detailed information on employee activity by \\ntype of work performed. This requires a page break between delinquency types. \\nManagement receives information at the monthly level with year-to-date summary \\ntotals by delinquency type. This summary information helps to identify any trends or \\nvariations between delinquency types. This allows management to systematically \\ntrack performance on an ongoing basis without having to manually calculate the \\nstatistics. (Job No. N1-58-90-3, Item 102) \\n \\nFiling arrangement: Run number, by date. \\nMedium: CRT or 11\\\" x 14\\\" computer stock paper. \\nFrequency: Daily/Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or sooner if no longer needed. \\n \\n102 \\n \\nActivity Report (MGT 0006). (Symbolled Report NO–5000–114) A computer \\ngenerated report summarizing the number of real-time actions performed each day \\non different types of cases (TDA, TDI, and Total). The report also shows the real time \\nactions performed within the case by File Source (IMF and BMF). The report is an \\naudit trail of the amount and type of work performed by each function and indicates \\nthe amount of production work done to print forms and notices. The activity report is \\ndivided into two levels: Call Site and Unit Level. The Call Site level shows the total \\nactivity for all action codes regardless of function/unit. The unit level is identical to the \\nCall Site level except that activity counts are broken down to the function/unit level. \\n(Job No. N1-58-90-3, Item 103) \\n \\nFiling arrangement: Action code. \\nMedium: CRT or 11\\\" x 14\\\" computer stock paper. \\nFrequency: Daily/Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or sooner if no longer needed in current operations. \\n \\n103 \\n \\nInventory Report (MGT 007). (Symbolled Report NO–5000–115) A computer \\ngenerated report describing the inventory position of taxpayer cases as of given date \\nfor each type of case (TDA, TDI, TDA and TDI, Total, and within the case types, by \\nFile Source IMF, BMF). The inventory is broken down into unassigned and assigned \\ncases and priority value. The report describes the inventory production at three \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n348 \\nlevels: the Call Site, the Function, and Unit. At the Call Site level, the report provides \\nsummary information for all functions and units. At the Function level, the report \\nprovides inventory statistics for each function and for all units. Finally, at the Unit \\nlevel, the report provides detailed inventory statistics for each unit. \\n(Job No. N1-58-90-3, Item 104) \\n \\nFiling arrangement: Run number. \\nMedium: CRT or 11\\\" x 14\\\" computer stock paper. \\nFrequency: Daily/Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or sooner if no longer needed in current operations. \\n104 \\n \\nProduction Report (ACRM 5001). (Symbolled Report NO–5000–116) A computer \\ngenerated report providing information to monitor new cases, processed cases, and \\nthe remaining number of cases. The Call Site, District Office and National Office \\nrequire this information at the Function, Unit, District Office, and Call Site levels. \\nMonitoring this information permits management to make policy decisions on \\nresources, taxpayer account status and caseload scheduling. The Production Report \\nshows beginning and ending inventory balances for the major categories of activity \\nwhich account for these balance changes. (Job No. N1-58-90-3, Item 105) \\n \\nFiling arrangement: Run number. \\nMedium: CRT or 8\\\" x 11\\\" computer stock paper. \\nFrequency: Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n105 \\n \\nAnalysis of Balance Changes (ACRM 5002). (Symbolled Report NO–5000–117) A \\ncomputer generated report providing analysis of the dollars owed on delinquent \\naccounts. This report provides management with the ability to monitor the dollars \\ncollected, dollars not collectible, and dollars outstanding. The report also provides \\nthe balance due amounts, recent account activity, installment agreement amounts, \\nand IMF and BMF account balance totals. This report allows assessment of the \\ncollection system’s effectiveness by reporting beginning and ending balances, \\nreceipts and dispositions. (Job No. N1-58-90-3, Item 106) \\n \\nFiling arrangement: Run number. \\nMedium: 8\\\" x 11\\\" computer stock paper. \\nFrequency: Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n106 \\n \\nMonthly Call Site Time Report (ACPM 8000). A computer-generated report \\nsummarizing the Call Site's personnel activity for the month. The report lists the \\nstandard time reporting operation codes with the total hours charged to each. It also \\nlists each non-standard operation which has had hours charged to it. Monthly \\nreporting is based on quarter. The operation codes are divided into those which \\nreflect direct staff hours and those which reflect overhead staff hours. \\n(Job No. N1-58-90-3, Item 107) \\n \\nFiling arrangement: Run number. \\nMedium: 11\\\" x 11\\\" computer stock paper. \\nFrequency: Monthly. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n349 \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n107 \\n \\nSecurity Sign-On Audit Trail Report (ACRD 7201). A computer-generated report \\nproviding an audit trail of each attempt to sign on the ACS. This audit trail monitors \\nACS employee sign-on attempts to ensure that the system and confidential \\ninformation are secure. The report displays both valid and invalid sign-on attempts \\nand references each attempt to the employee number given. \\n(Job No. N1-58-90-3, Item 108) \\n \\nFiling arrangement: Run date, run number. \\nMedium: 11\\\" x 14\\\" computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of the processing year. \\n \\n108 \\n \\nSecurity Maintenance Report (ACRD 7202). A computer-generated report \\nproviding an audit trail of all changes to the Security Data Base. It lists the contents \\nof the fields in the Security Data Base before and after maintenance has been \\nperformed. This security report documents any changes and preserves the old \\ninformation for later review. As a result, management can monitor the Security \\nMaintenance Report to maintain the Integrity of the Security Data Base. \\n(Job No. N1-58-90-3, Item 109) \\n \\nFiling arrangement: Employee number. \\nMedium: 11\\\" x 11\\\" computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of the processing year. \\n \\n109 \\n \\nPassword Expiration Report (ACRD 7203). A computer-generated report \\nidentifying ACS employees whose password has expired or is about to expire within \\na predefined number of days. This report identifies the user function, unit, employee \\nnumber, and the expiration date. From this report, the security administrator is \\nupdated daily on the status of the employee password expiration dates. \\n(Job No. N1-58-90-3, Item 110) \\n \\nFiling arrangement: Password number of days left. \\nMedium: 11\\\" x 14\\\" computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or when no longer needed (password changed) \\nwhichever is later. \\n \\n110 \\n \\nTelephone Number Look-Up List (ACRW 7001). A computer-generated report \\ncontaining all new accounts established during a cycle which do not have a taxpayer \\ntelephone number of the ATAF of LOAF file. IRS employees review the accounts on \\nthis list and locate unidentified telephone numbers. (Job No. N1-58-90-3, Item 111). \\n \\nFiling arrangement: Name control, by Taxpayer ID number. \\nMedium: 8\\\" x 11\\\" computer stock paper. \\nFrequency: Weekly. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n350 \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or sooner if no longer needed in current operations. \\n \\n111 \\n \\nAged Case List (ACRW 7002). A computer-generated listing providing open \\naccounts that are over 24 cycles old. The accounts are broken down by functional \\nassignment (Research, Investigations, Service Center or Contact). It identifies each \\naccount number and the type of module involved (TDA or TDI). This list is used to \\ntrack the progress settling outstanding accounts within each functional area. The \\nAged Case List provides Call Site management with information for analyzing old \\ncases. The current schedule date and the last action taken against an account helps \\nto determine the reasons for an aged account. The total balance due further aids in \\nanalyzing the account to determine the appropriate course of action. \\n(Job No. N1-58-90-3, Item 112) \\n \\nFiling arrangement: Priority code, by functional assignment. \\nMedium: 8\\\" x 11\\\" computer stock paper. \\nFrequency: Weekly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 90 days or sooner if no longer needed in current operations. \\n112 \\nEmployees TEACH List (ACRD 7003). A computer-generated report summarizing \\nan employee's actions taken in a taxpayer's account each day. This list is generated \\nfrom the Temporary Employee Action Code History (TEACH) file. The manager \\nreviews this list to monitor employee performance and to ensure that proper actions \\nare being taken on taxpayer accounts. (Job No. N1-58-90-3, Item 113) \\n \\nFiling arrangement: Requesting employee, by function. \\nMedium: 8\\\" x 11\\\" computer stock paper. \\nFrequency: On request by managers. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 cycles or sooner if no longer needed. \\n \\n113 \\n \\nFunctions TEACH List (ACRD 7004). A computer-generated report summarizing the \\ndaily action taken by the employees within a specified function/unit. This listing is \\ngenerated from the TEACH file. The manager reviews this list to ensure that proper \\nactions are being taken on taxpayer accounts. (Job No. N1-58-90-3, Item 114) \\n \\nFiling arrangement: Requesting employee, by function. \\nMedium: 8\\\" x 11\\\" computer stock paper. \\nFrequency: On request by managers. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 weeks or sooner if no longer needed. \\n \\n \\nACS/ACD System Reports. These reports provide statistics on the calls processed \\nby the ACD Telephone System. These reports aid in understanding how the system \\noperates and in detecting short and long-term trends that affect service levels, \\nposition staffing requirements, and trunk use. The reports are provided hourly, daily, \\nlong-term and on request. The ACS/ACD System Reports provide status and \\nsummary information on the system, assistors, circuits, and delayed calls. \\n \\n114 \\n \\nSystem Status Report (Hourly). A computer-generated report to display the \\nprincipal parameters defining the status of the system's operation for the previous \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n351 \\nhour for up to 32 gates. This report is used to restructure the system for better \\nefficiency. (Job No. N1-58-90-3, Item 115) \\n \\nFiling arrangement: Gate. \\nMedium: Computer stock paper. \\n \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR \\nDestroy after 6 months or when no longer needed, whichever is earlier. \\n \\n115 \\n \\nSystem Summary Report (Long Term). A computer-generated report containing \\nmonthly summary data on the performance of a particular Gate in the ACD system. \\nThis report is used primarily to obtain call distribution patterns. This information is \\nused in schedule generation and force provisioning for future periods of time. The \\nSystem Summary Status also assesses long term gate performance. \\n(Job No. N1-58-90-3, Item 116) \\n \\nFiling arrangement: Gate, by date. \\nMedium: Computer stock paper. \\nFrequency: Monthly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy after 6 months or when no longer needed, whichever is \\nearlier. \\n \\n116 \\n \\nAssistor Status Report (Hourly). A computer generated report providing the key \\nparameters for up to 32 information (or reporting) groups. These parameters define \\nhow the groups are using their time. The grouping of positions into information \\ngroups is flexible and is defined through the system software. The use of this report \\ntracks individual position performance. As a result, all information groups are \\nimplemented at the time of the system build when all of the \\\"term table\\\" assignments \\n(system software translations) are written. All information groups are implemented \\neven though positions may not be initially assigned to some of the groups. \\nInformation groups without designated positions are used to assign individual \\npositions to accumulate information or any specified period of time. The positions \\ncan be reassigned to their original information groups, and another position can be \\nassigned for the accumulation of individual position information. \\n(Job No. N1-58-90-3, Item 117) \\n \\nFiling arrangement: Group. \\nMedium: Computer stock paper. \\nFrequency: Hourly, during ACD system operation. \\n \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR Destroy when no longer needed. \\n \\n117 \\n \\nAssistor Summary Report (Daily). A computer-generated report tracking each \\nindividual information group over several hours. This report is used with the System \\nStatus Report (Hourly). The System Report is used to track individual position \\nperformance and special groupings of positions, such as all positions belonging to a \\nmanager or to all newly trained positions. (Job No. N1-58-90-3, Item 118) \\n \\nFiling arrangement: Group. \\nMedium: Computer stock paper. \\nFrequency: Daily. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n352 \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR Destroy hard copy after 6 months, or when no longer \\nneeded, whichever is earlier. \\n \\n118 \\n \\nAssistor Summary Report (Long Term). A computer-generated report used to \\ntrack each individual information group over several days duration. It also contains \\nmonthly summary data on the performance of a particular position information group. \\nThe report is also used to track individual position and special groupings of positions, \\nsuch as all positions belonging to a manager or to all newly trained positions. This \\ninformation can be analyzed over time to establish major positive or negative trends. \\n(Job No. N1-58-90-3, Item 119) \\n \\nFiling arrangement: Agent group. \\nMedium: Computer stock paper. \\nFrequency: As requested. \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy when no longer needed. \\n \\n119 \\n \\nCircuit Status Report (Hourly). A computer-generated report showing the \\nparameters that define circuit (trunk) group usage and efficiency. The grouping of \\ntrunks is flexible and is defined through the use of system software. The report is \\nalso used to determine if individual trunks are being used efficiently (if single trunks \\nare assigned to individual trunk information groups). Decisions and changes to trunk \\nquantities are made on an hourly basis. (Job No. N1-58-90-3, Item 120) \\n \\nFiling arrangement: Group. \\nMedium: Computer stock paper. \\nFrequency: Hourly, during ACD system operation. \\n \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR Destroy when no longer needed. \\n \\n120 \\n \\nCircuit Summary Report (Daily). A computer-generated report containing the daily \\nsummary data on the performance of a particular trunk (circuit) information group. \\nThe report provides system message information to track trunk information group \\nuse, determine trunk information group busy hours, and determine required levels of \\ntrunking based upon measured and projected usage. (Job No. N1-58-90-3, Item 121) \\n \\nFiling arrangement: Group. \\nMedium: Computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR Destroy hard copy after 6 months. \\n \\n121 \\n \\nCircuit Summary Report (Long Term). A computer-generated report containing \\nmonthly summary data on the performance of a particular trunk (circuit) information \\ngroup. The report provides system message information to track trunk information \\ngroup use, determine trunk information group busy hours, and determine required \\nlevels of trunking based upon measured and projected use over the long term. \\n(Job No. N1-58-90-3, Item 122). \\n \\nFiling arrangement: Trunk group. \\nMedium: Computer stock paper. \\nFrequency: As requested. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n353 \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n \\n122 \\n \\nDelayed Call Profile Report (Hourly). A computer-generated report displaying the \\ndistribution of the delays experienced in handling all incoming calls to the position \\nstaff and groups. The report determines incoming caller tolerance delay. The \\nmanager uses this information to determine if the levels of average speed of answer \\nperformance should be changed to capture more abandoned calls. \\n(Job No. N1-58-90-3, Item 123) \\n \\nFiling arrangement: Time. \\nMedium: Computer stock paper. \\nFrequency: Hourly, during ACD system operations. \\n \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR Destroy when no longer needed. \\n \\n123 \\n \\nDelayed Call Summary Report (Daily). A computer-generated report used to \\ndetermine incoming callers' tolerance to delay. Managers use this information to \\nadjust staff and staff scheduling. (Job No. N1-58-90-3, Item 124) \\n \\nFiling arrangement: Gate. \\nMedium: Computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR Destroy hard copy after 6 months. \\n \\n124 \\n \\nDelayed Call Summary Report (Long Term). A computer-generated report used to \\ndetermine incoming callers' tolerance to delay. Managers use this information to \\nadjust staff and staff scheduling. (Job No. N1-58-90-3, Item 125) \\n \\nFiling arrangement: Gate. \\nMedium: Computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n \\n125 \\n \\nAssistor Performance Summary Report (Daily). A computer-generated report for \\nall operators (agents) containing summary data of the performance of an agent for \\neach gage assignment of the agent. (Job No. N1-58-90-3, Item 126) \\n \\nFiling arrangement: Gate. \\nMedium: Computer stock paper. \\nFrequency: Monthly. \\n \\nAUTHORIZED DISPOSITION \\nSuppress from the system, OR Destroy hard copy after 6 months. \\n \\n126 \\n \\nAssistor Profile Report (Long Term). A computer-generated report containing \\nsummary data on a particular agent (assistor) in terms of primary and secondary \\nperformance information. (Job No. N1-58-90-3, Item 127) \\n \\nFiling arrangement: Time. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n354 \\nMedium: Computer stock paper. \\nFrequency: Monthly. \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy when no longer needed. \\n \\n127 \\n \\nTEACH Root Locked Field Report (ACRD 7005). A computer-generated report \\nlisting cases locked to an operator. (Job No. N1-58-90-3, Item 128) \\n \\nFiling arrangement: Employee number. \\nMedium: 81/2\\\" x 11\\\" computer stock paper. \\nFrequency: Daily. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days, when cases are unlocked, or when no longer needed, \\nwhichever is later. \\n \\n128 \\n \\nMaster Listing of System Users. A listing which provides historical documentation \\non all current and past system users. (Job No. N1-58-90-3, Item 129) \\n \\nFiling arrangement: Employee name and employee number. \\nMedium: Combination of paper logs, screen image prints, and floppy disks (optional). \\nFrequency: As needed, or when changes occur. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of year in which employee is removed from the \\nsecurity data base. \\n \\n129 \\n \\nInventory Records and Reports; Missing and Destroyed Media Records. Forms \\n(previously included now obsolete Form 3220, Mass Storage Media) used with \\nTransaction Code 1 for addition or deletion of tapes and disks. (Job No. N1-58-90-3, \\nItem 130) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of the processing year. \\n \\n130 \\n \\nReserved. \\n \\nNote: This Item previously covered obsolete Form 3220, Mass Storage Media \\napproved for destruction 1 year after end of the processing year under Job No. \\nN1-58-90-3, Item 131. All records are eligible for immediate destruction. \\n \\n131 \\n \\nExecution Log. Console Controls. (Job No. N1-58-90-3, Item 132) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of the processing year. \\n \\n132 \\n \\nBatch Report Control Log. (Job No. N1-58-90-3, Item 133) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of the processing year. \\n \\n133 \\n \\nReserved. \\n \\n134 \\n \\nProblem Log. (Job No. N1-58-90-3, Item 135) \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n355 \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after resolution of the stated problem. \\n \\n135 \\n \\nCredit Bureau Audit Records. Records include spreadsheets that contain taxpayer \\ninformation such as Taxpayer Name, SSN, Date pulled, Tracking, User ID, Credit \\nReport reference number, issues, comments, IDRS Research and additional \\nResearch completed. Also included may be imbedded documentation such as \\nsupporting letters and/or memos for use by management officials. \\n(Job No. N1-58-10-12) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nDelete/Destroy 7 years after cutoff. \\n \\n136-144 \\n \\nReserved for future ACS records series that are required. \\n \\n \\nPart VI - Other Program Records (not covered elsewhere in this Schedule) \\n \\n145 \\n \\nEmployee Protection System (EPS). The EPS database (formerly the Potentially \\nDangerous Taxpayer System [PDTS]) identifies taxpayers who pose a threat to the \\nsafety of IRS employees whose official duties may require personal contact with \\nsuch taxpayers. The database contains information that relates to the taxpayer’s \\nability to follow through with the assault or threat and information pertaining to the \\ntaxpayer’s current tax issues. The database also identifies the IRS employee who \\nreported the incident and employee witnesses and information to identify the TIGTA \\nagent who investigated the complaint. \\n \\n(A) Inputs: Includes daily EPS referrals from TIGTA via file transfer protocol (FTP) \\nscripts and manual updates from investigative case files. Data includes \\ntaxpayer identification, case summary, status information, and pertinent dates. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after input verification into EPS master files. \\n \\n(B) Master Files: Maintains data relevant to those taxpayers designated as either a \\nPotentially Dangerous Taxpayer (PDT) or Caution Upon Contact taxpayer (CAU), \\nincluding TIGTA investigation case file information, and reports \\nregarding the status of those taxpayers. (Job No. N1-58-07-2) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after PDT or CAU indicator is removed. Maintain data stripped \\nof personal identifiers offline for an additional 5 years, then delete. \\n \\n(C) Outputs: Reports and ad hoc queries pertaining to demographic information, \\nnumber and types of designations, profiles of potentially dangerous taxpayers, \\nand other relevant trend and statistical data. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded or no longer needed. \\n146 \\nReserved. \\n \\n147 \\n \\nInformation Returns Processing – Incorrect Information Penalty (IRP IIP) \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n356 \\nSystem. The Information Returns Processing – Information Incorrect Penalty (IRP \\nIIP) System is used to identify and assess Information Returns penalties against \\npayers for failure to provide accurate taxpayer identification numbers (TINs) to the \\nIRS. \\n \\n(A) Inputs: Inputs from various electronic IRS sources including, Backup \\nWithholding (BWH) for Incorrect TIN System, Payer Master File (PMF) Civil \\nPenalties Drop File, Employee Identification Number (EIN) Name Control File, \\nNational Account Profile DM-1 File, PMF Doc File, and the PMF Entity File. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete after input verification into IRP IIP master files. Recordkeeping copies of \\nthis data are appropriately scheduled under other authorities in IRS RCS 29. \\n \\n(B) Data Files (Master Files): The System Master Files contain those certain IRP \\nDocuments that are deemed to be filed with Incorrect Taxpayer Identification Numbers \\n(TIN) and groups them together by Payer and prepares the data to be written to \\nComputer Diskettes (CD) or the small cases to be printed and attached to the 972(CG) \\nIRP Penalty cases. Data includes the Payer’s TIN, Name and address and the \\nindividual Payee’s filed TIN, Name, and Document Type. (Job No. N1-58-09-11) \\n \\n1. Data needed to recreate cases for Payers. This includes the Payer (case \\ncontrol) information and all the Payee information for all the “Incorrect TIN” \\ndocuments filed that tax year. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of Tax Year. \\nDelete 4 years after cutoff. \\n \\n2. All other work products. This includes all the runs and data streams that go \\ninto creating the Incorrect TIN cases: Payer and Payee information. \\n \\nAUTHORIZED DISPOSITION \\nDelete after Tax Year processing. \\n \\n(C) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n1. Data files used to produce CDs of Incorrect TIN listings of IRP documents for \\nthe 972(CG) PMF Civil Penalties Project. \\n \\n2. Data files for paper listings of Incorrect TIN listings of IRP documents for the \\n972(CG) PMF Civil Penalties Project. \\n \\n3. Data files to recreate these listings for 4 years. \\n \\n4. Various counts reports for control. \\n \\nAUTHORIZED DISPOSITION \\nDestroy all Output Class Documents when superseded, obsolete, or no longer \\nneeded, whichever is later. \\n \\n148 \\n \\nTIP Data Base (TIPDB). The TIP Data Base (TIPDB) is a stand-alone system that \\ncaptures information from the Gaming Industry Tip Compliance Agreements (GITCA) \\nand Tip Rate Determination Agreements (TRDA) on rates, venues, shifts, and \\ncasinos, as well as annual reports from casinos, restaurants, and taxi companies, \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n357 \\netc., regarding the following information on tipped employees: occupation, venue, tip \\nparticipation status, shift worked, total hours worked, total wages, total tips reported, \\nemployee name, SSN, address, termination date, and hire date. Once the \\ninformation is captured, TIPDB merges the information and lists the potential unreported \\ntip income for tipped individuals in descending order. The database is accessed by \\nanalysts to determine which tipped taxpayers need to be audited within any industry that \\nhas a tip agreement and established rates. \\n \\nNote: TIPDB was retired on February 26, 2009. Archived data on closed accounts \\nsubject to audits continues to be accessed. \\n \\n(A) Inputs: TIPDB receives data from third party sources that is manipulated into a \\nstandard format and transferred into the TIPDB: Data includes tip rate \\nagreement data for venue, positions, effective date (and potentially Employer \\nIdentification Number - EIN). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately after entry into TIPDB and validation. \\n \\nNote: All data received from Third Party sources and used as inputs to TIPDB can \\nbe destroyed immediately. TIPDB was inactivated February 26, 2009. \\n \\n(B) System Data: The Tip DB System Data Store includes tip rate agreement data \\non venue, positions, effective dates (and potentially Employer Identification \\nNumbers – EIN, employee Social Security Numbers (SSN), occupations, tip \\nparticipation status, shifts worked, total hours worked, total wages, total tips \\nreported, employee’s name, address, termination date, and effective hire date. \\nThe data is used to settle collection accounts, conduct audits, investigate \\nfraud, measure compliance, and examine other tax related issues. (Job No. N1-58-09-\\n27) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after all accounts have been audited and settled, or when no \\nlonger needed to research tax fraud and other compliance issues, whichever is \\nlater. \\n \\n(C) Outputs: Internal Revenue Service employees use the TIPDB to retrieve data. \\nThere is a capability for users to query the database for historical information \\non individual taxpayers (through SSN) or establishments (through \\nestablishment name). The history of a taxpayer assists with determining tax \\nfraud. Information can be queried on establishments for their tip rate \\nhistory. Like-kind establishment indicators have been input on some entries \\n(this has not been completed for all establishments) and queries can be \\nconducted to pull all rates for a position with the same like-kind establishment \\nindicator. System Administrators have the capability to query all information \\ncontained in TIPDB and generate reports of all data. \\n \\nAUTHORIZED DISPOSITION \\nOutputs from inquiries are printed and filed in relevant case files. The case \\nfiles are scheduled series including Examination Case Files(RCS 23, Items 42 \\nA and B, N1-58-88-04), Investigative Case Files (RCS 30, Item 15, \\nN1-58-07-11), Tax Delinquency Investigations (TDI), Tax Delinquency \\nAccounts (TDA), and Trust Fund Recovery Penalty Case Files (RCS \\n28, Item 41, N1-58-90-3). \\n \\n149 \\n \\nReasonable Cause Assistant (RCA). RCA is a decision-support system that assists \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n358 \\nIRS employees to make reasonable cause determinations relative to a taxpayer’s \\npenalty relief request for Failure to Pay (FTP), Failure to File (FTF), and Failure to \\nDeposit (FTD) penalties. \\n \\n(A) Inputs: RCA receives electronic transfers of extracts from various IRS sources, \\nincluding taxpayer penalty history and pertinent account information from the \\nCorporate Files On Line (CFOL) and Taxpayer Information File (TIF). Records \\nalso include information provided IRS by the taxpayer supporting a request for \\npenalty removal. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n1. Data electronically received from IRS sources. \\n \\nAUTHORIZED DISPOSITION \\nDelete after input verification into RCA master files. Recordkeeping copies of \\nthis data are appropriately scheduled under other IRS authorities for specific \\nsystems and/or sources providing input. \\n \\n2. Taxpayer documentation. Includes taxpayer request for penalty removal and \\nsupporting documentation. Request can be made in writing or by phone. \\n \\nAUTHORIZED DISPOSITION \\nIf the taxpayer's request is received by paper, that paper is included in the \\nhardcopy source document filed with the hardcopy adjustment DLN issued by \\nthe IMF or BMF. If the request is received by phone, the IRS employee notates \\nthe information provided by the taxpayer and includes it with the hardcopy \\nsource document filed with the hardcopy adjustment DLN issued by the IMF or \\nBMF. The IMF is scheduled under RCS 29, Item 203 with a 30-year retention. \\nThe BMF is scheduled under RCS 29, Item 210 with a 75-year retention. \\n \\n(B) Master Files: Extracts of taxpayer account information and penalty history \\npulled from various IRS sources. Also includes documentation of RCA \\nsession, including penalty relief determination. (Job No. N1-58-09-94) \\n \\nAUTHORIZED DISPOSITION \\nWrite to Accounts Management Services (AMS) History File immediately after \\nRCA session is closed. \\nDelete after 3 years of inactivity on the account. \\n \\n(C) Outputs: Ad hoc reports provided upon request, such as total number of RCA \\naccesses (per site), and the RCA conclusion of each access. Reports also \\ninclude queries on the number of times each RCA category was selected for \\nreview. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded, obsolete, or no longer needed, whichever is \\nlater. \\n \\n150 \\n \\nRevenue Procedure 92-29 Project Case Files. Files include, but are not limited to, \\ninitial requests, Annual Statements, statute extensions (IR Forms 921, 921 I, and 921 \\nP), approval letters, correspondence, copies of tax returns when provided by \\ntaxpayers, Request Check Sheet, Project Status Sheet, Case Activity Record, and \\nAnalysis Spreadsheets. (Job No. N1-58-08-7) \\n \\nAUTHORIZED DISPOSITION \\nClose out at end of project. \\nDestroy when the statute of limitations for the project expires. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n359 \\n \\n151 \\n \\nIR Form 8854, Expatriation Initial Information Statement. IR Form 8854 must be \\nFiled for expatriation or termination of residency to be effective for tax \\npurposes. Copies of the form are filed in duplicate (one copy attached to the IR Form \\n1040, one copy filed with the Program Office). The approved disposition applies to all \\nseparately filed forms, exclusive of those filed with the IR Form 1040. \\n(Job No. N1-58-09-4) \\n \\nAUTHORIZED DISPOSITION \\nClose out at end of processing year. \\nRetire to off-site storage 1 year after end of processing year, or when no longer \\nneeded for Program purposes, whichever is earlier. \\nDestroy 10 years after processing year. \\n \\n152 \\n \\nPartnership Control System (PCS). The Partnership Control System (PCS) \\nprovides the capability to research the relationship among partners and partnerships. \\nIt also provides the capability to control and monitor partnership and related \\nindividual returns being examined. See Audit Information Management System \\nReference (AIMSR) for additional related Application Systems. This system is part of \\nIntegrated Data Retrieval System (IDRS) processing. \\n \\n(A) Inputs: Includes IRS taxpayer data electronically received from various linked \\nsystems Audit Information Management System (AIMS), Accounts \\nManagement Services (AMS), End of Day Processing (EOD) and manually \\nusing information contained on various submissions processing forms, \\nincluding IR Forms 8335, 8337, 8339, 8340, 8341, 8342, 8344, 8346, 8623, \\nand 8624. \\n \\nAUTHORIZED DISPOSITION \\nDestroy electronic batch files of extracted data when system updates and are \\nno longer needed. Return recordkeeping copies of IR Forms to relevant case \\nfiles appropriately scheduled under other authorities for Submissions \\nProcessing, Examination, Audit, or Collection. \\n \\n(B) System Data: The Partnership Control System Data Store (PCS DS) contains \\nrelationship information among partners and partnerships along with related individual \\nreturns being examined. The data is extracted from other systems and forms types. \\n(Job No. N1-58-09-5) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed for audit or operational purposes whichever is \\nsooner. \\n \\nNote: The data is extracted from linked repositories. Recordkeeping copies are \\nappropriately scheduled under other authorities for the linked parent systems \\nincluding Audit Information Management System (AIMS), Account Management \\nServices (AMS), Individual Master File (IMF), and National Account Profile (NAP). \\n \\n(C) Outputs: Include a variety of weekly, monthly and quarterly reports. Report \\noutput types are outlined in IRM 4.29.4. The reports are used primarily by \\nprograms located within Submissions Processing Campuses, but also by field \\nExamination and Appeals Business Units. The statute data is downloaded into \\nthe Audit Information Management System (AIMS) to facilitate the \\nmanipulation of the data. This allows the campuses to query the statute data \\nby group or date range. The system also generates a number of forms and \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n360 \\nletters that are specific to the program. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDestroy 3 years after processing year, or when no longer needed for audit or \\noperational purposes, whichever is sooner. \\n \\n153 \\n \\nDepartment of Labor Standards Enforcement Program (DLSE) System. This \\nsystem is primarily used to process information submitted by taxpayers from the \\nCalifornia garment, agricultural, car washing and polishing industries (companies) \\nextracted from IR Form 8821.These industries must be cleared by the IRS in order to \\nsuccessfully operate. If the industry (company) taxpayer is in compliance with \\nFederal requirements, a letter is generated to the taxpayer to be presented to the \\nstate. \\n \\n(A) Inputs: Information is submitted by taxpayers from the California garment, \\nagricultural, car washing and polishing industries (companies) from IR Form \\n8821. (Job No. N1-58-09-15) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the processing year. \\nDestroy 3 years after cutoff. \\n \\n(B) System Data: The program includes entity information, taxpayer identification \\nNumber (TIN), Employer Identification Number (EIN), and status of the \\ntaxpayer accounts. (Job No. N1-58-09-15) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the processing year. \\nDestroy 3 years after cutoff. \\n \\n(C) Outputs: Outputs include letters generated to taxpayers and a weekly \\nComputer Diskette (CD) sent to California. Only copies of letters generated to \\ntaxpayers are retained on the System. (Job No. N1-58-09-15) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the processing year. \\nDestroy 3 years after cutoff. \\n154 \\n \\nIR Form 13090, Caution Indicator Referral Report. This form is used by IRS \\nemployees to report incidents of taxpayers that should be approached with caution. \\n(Job No. N1-58-09-25) \\n \\nAUTHORIZED DISPOSITION \\nCut off when CAU indicator is removed. \\nDestroy 5 years after cutoff. \\n \\n155 \\n \\nThird Party Contact (TPC) System. The Restructuring and Reform Act of 1998 \\n(RRA-98) requires the Internal Revenue Service maintain the capability to provide \\ntaxpayers with information regarding parties who request a copy of documentation \\nrelated to taxpayer liabilities, collection, and other tax related inquiries. The Third \\nParty Contact (TPC) System provides the Service with the ability to identify the \\ntaxpayer who requested a record of persons contacted, the date contact was made, \\nthe information requested, and the information provided. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n361 \\n(A) Inputs: Includes IR Form 12175, Third Party Contact Report Form. (Job No. N1-58-\\n09-29) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nHold in office. \\nRetire to Records Center 1 year after cutoff. \\nDestroy 10 years after cutoff. \\n \\n(B) System Data: The Third Party Contact (TPC) system maintains a data set record of \\nthe Taxpayer ID Number (TIN), Secondary TIN, Name Control, Employee ID Number, \\nEmployee Telephone Number and Mail Stop, Number, Date of Contact, Name of Third \\nParty, Reprisal Determination, Category of Third Party, Employee Plans Plan Number \\n(TE/GE only), and Master File Table Tax Year. (Job No. N1-58-09-29) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 30 years old. Archive data to tape when 5 years old. Destroy \\narchive tape when 25 years old. \\n \\nNote: RRA-98 does not specify a period after which the Internal Revenue Service does \\nnot have to provide Third Party Contact information to taxpayers. The disposition and \\nretention specified in this Schedule are designed to test the frequency and duration of \\nthese requests. \\n \\n(C) Outputs: Internal Revenue Service employees use the Integrated Data \\nRetrieval System (IDRS) Command Code TPCOL to retrieve data in the Third \\nParty Contact (TPC) System. The data retrieved is based on information \\nnecessary to fulfill a taxpayer request for third party contact information. The \\ndata is transmitted to the taxpayer. The system records the reference in the \\ndata store and no textual record is created. \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. \\n \\n156 \\n \\nEstate Tax Program (ETP) System. The executor of a decedent’s estate uses Form \\n706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code. \\nThe information content in Form 706 is entered into the Estate Tax Program (ETP) \\nSystem. This tax is levied on the entire taxable estate, not just on the share received \\nby a particular beneficiary. Form 706 is also used to compute the \\ngeneration-skipping transfer (GST) tax imposed by Chapter 13 on direct skips \\n(transfers to skip persons of interests in property included in the decedent’s gross \\nestate). The Estate Tax Program application prints Estate Tax Closing Letters for \\nevery estate return accepted after examination per IRM 4423, 4(13)(13)2 and IRC \\n2204. The database entry information is used to control returns in the unit until \\nexamination is closed or transferred and to print closing letters issued to the estate \\nrepresentatives. \\n \\n(A) Inputs: The Estate Tax Program (ETP) System receives inputs manually from \\nthe IR Form 706 United States Estate Tax Return. \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. The Official Record of the IR Form 706, United States Estate Tax \\nReturn is appropriately scheduled under Item 61, Records Control Schedule 29. Return \\nall IR Forms 706 to file. \\n \\n(B) System Data: Contents of the Estate Tax program (ETP) System include, but \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n362 \\nare not limited, to the following: Taxpayer’s SSN, name, Date of Death, \\nAddress; The Executor’s/Power of Attorney’s name, address, phone number; \\nthe amount of tax and credits claimed on the return. (Job No. N1-58-09-48) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of the processing year. \\nDelete/Destroy 75 years after cutoff. \\n \\n(C) Outputs: Outputs from the Estate Tax Program (ETP) System include the \\nClosing letter 627 and reports to each state taxing agency as part of a \\nFederal/State agreement. Copies of each are filed in the Official Taxpayer File \\nof the IR Form 706 United States Tax Return. \\n \\nAUTHORIZED DISPOSITION \\nFile in the Official Case File. \\nCut off at end of processing year in which Estate Case is closed. \\nDelete/Destroy 75 years after cutoff in accordance with Item 61, Records \\nControl Schedule 29 (Job No. N1-58-94-4). \\n \\n157 \\n \\nInformant Claims Examination (ICE-1) System. Informant Claims - Examination \\n(ICE-1) is a database application that keeps a running record of all opened and \\nclosed Informant Claims cases. The ICE cases are stored in the database indefinitely \\nin the event an informant contacts the ICE tax examiner after original paper case file \\nwas purged. The database also tracks case disposition including claim \\napproval - denial and amounts paid. \\n \\n(A) Inputs: Data to the Informant Claims Examination System. (ICE-1) is manually \\ninputted from information contained on the IR Form 211, Application for \\nReward for Original Information. Other information relating to the status of the \\nopen Informant Case is inputted as the case evolves. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after successful and verification. \\n \\nNote: End-Users are to refer to RCS 29, Item 372 for the disposition and retention \\ninstructions for treatment of the original IR Form 211 (N1-58-87-6, Item 372). \\n \\n(B) System Data: System data in the Informant Claims Examination System \\n(ICE-1) includes a running record of all opened and closed Informant Claims \\ncases. The ICE cases are stored in the database indefinitely in the event an \\ninformant contacts the ICE tax examiner after original paper case file was \\npurged. The database also tracks case disposition including claim \\napproval - denial and amounts paid. (Job No. N1-58-09-88) \\n \\nAUTHORIZED DISPOSITION \\nCut off when case is closed. \\nDelete/Destroy after 75 years or when no longer needed for operational \\npurposes, whichever is sooner. \\n \\n(C) Outputs: Outputs of the Informant Claims Examination System (ICE-1) \\napplication consist of printouts of materials. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for operational purposes. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n363 \\n \\n158 \\n \\nOnline Payment Agreement (OPA). The Online Payment Agreement (OPA) is an \\nIntegrated Customer Communications Environment (ICCE) Web Applications (Web \\nApps) applet that allows approved taxpayers to conduct payment agreement \\nactivities on-line. \\n \\n(A) Inputs: OPA obtains taxpayer information from databases IDRS (Integrated \\nData Retrieval System) and CFOL (Corporate Files Online), including taxpayer \\nidentification number (TIN), individual taxpayer identification Number (ITIN, \\nused for non-US citizens that work and pay taxes in the US), social security \\nnumber (SSN), date of birth, bank name, address and account information, \\nemployer information, proposed payment amount and schedule, and Adjusted \\nGross Income (AGI) from prior year tax return. Once on-line, taxpayers are \\nprompted to identify a tax payment plan and amount. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy any (taxpayer-entered) cached input files and data \\nimmediately following validation of receipt by the system. The data repositories \\nand warehouses of all other source data are appropriately scheduled under \\nother Records Control Schedules of the Internal Revenue Service. \\n \\n(B) System Data (Master Files): Contains data from taxpayer payment agreement \\nsessions, including levy source information, power of attorney (POA) \\nagreements, and taxpayer contact information, method of payment and \\npayment schedule, and approval notification. (Job No. N1-58-11-11) \\n \\nAUTHORIZED DISPOSITION \\nTaxpayers have read, write, and edit access to the front-end web server for \\nhis/her own tax information. If the taxpayer does not save his/her progress in \\nthe system, the data is removed from the OPA web-based application when the \\nWeb Sphere session times out. If the taxpayer chooses to save his/her \\nprogress within OPA before completing the payment agreement, the taxpayer \\nhas two weeks to finish the online payment agreement, at which time an \\nautomatic data removal process occurs. All completed OPA sessions are \\nupdated to the Master File for recordkeeping purposes. \\n \\n(C) Outputs: \\n \\na. A Master File update occurs at the close of each OPA session. \\n \\nAUTHORIZED DISPOSITION \\nDelete after successful entry and capture by the Individual Master File System, \\nwhich is appropriately scheduled under RCS 29. \\n \\nb. OPA sends all its business layer outbound responses (details of taxpayer \\npayment agreement) to Security Audit and Analysis System (SAAS). \\n \\nAUTHORIZED DISPOSITION \\nThis data is appropriately scheduled in accordance with SAAS, and published in RCS \\n19. \\n \\n159 \\n \\nReserved. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n364 \\n160 \\nNon-Resident Alien Entertainer Centralized Withholding Agreement (CWA) Case \\nFiles. Various documents, including withholding agreements, related to non-resident \\nalien entertainer case files. (Job No. NI-58-88-5, Item 9) \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center 1-year after cutoff. \\nDestroy 1 year after statute of limitations has expired (7 years after cutoff). \\n \\n161-199 \\n \\nReserved. \\n \\n \\nPART VII - PRIVATE DEBT COLLECTION (PDC) PROGRAM RECORDS \\n \\nNote: Items 200-234 relate to President George Bush’s October 22, 2004, signing \\nof the American Jobs Creation (AJC) Act. That PDC initiative ramped-down in \\nFiscal Year (FY) 2010. Most records have reached their final retention and should \\nhave already been destroyed. Other records are close (including Items 209, 216, \\n218, 219 and 220) and should be monitored for disposal. \\n \\nA new IRS records retention plan has been approved for the PDC initiative \\nprovided for in December 2015’s, Fixing America’s Surface Transportation (FAST) \\nAct. Items 235-252 in this Schedule represent PDC records retention instructions \\nrelated to that current/ongoing initiative. \\n \\nItems 200-234: AMERICAN JOBS CREATION (AJC) ACT \\n200 \\nClosed Tax Delinquency Account (TDA) Case Files (assigned to Private \\nCollection Agencies). (Job No. N1-58-09-40) \\n \\nA) Closed Tax Delinquency Account (TDA) Case Files assigned to Private \\nCollection Agencies - also referred to as PDC Case Files - include all \\ndocumentation for cases worked by the PCAs. The contents of TDA Case Files \\nworked by the PCAs include: Forms 433F; Forms 2159; Forms 4442 Referral; \\nLevy Releases, Opt Out requests received from taxpayers, IA Request Forms, \\ncopies of forms referred to other areas, etc. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDestroy 3 years after cutoff. \\n \\nNote: Some of these documents have been scanned and may now reside in \\nelectronic formats at the PCA - PCAs are required to implement this schedule as \\napproved. \\n \\n(B) All other copies of PCA Case File documentation previously sent to the IRS \\nand included in the Official TDA Case File. These copies replicate materials \\nfiled in the Official IRS Case File. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated \\nDestroy immediately. \\n \\n201 \\n \\nPrivate Collection Agency Case Histories. Private Collection Agency Case \\nHistories include automated Case Management System records of all actions taken \\non a case since its assignment to the PCA. These records are acquired from the IRS \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n365 \\nvia Registered User Portal and Employee User Portal and are considered history of \\nrecord of the case. (Job No. N1-58-09-40). This history includes, but is not limited to: \\n1. Module and entity information provided by IRS (TIN, address, phone numbers, \\nbalances due, payments, interest, penalty, etc.), 2. Records of all incoming and \\noutgoing contacts (correspondence and/or telephone) with the taxpayer, 3. Attempts \\nto locate the taxpayer, and 4. Records of contact to/from the IRS Referral Unit. \\n \\n(A) Temporal Recall Case histories - These cases have been recalled, from the \\nPCA, due to the length of time they have been assigned. During the recall \\nprocess, the cases histories for these cases are electronically transferred to \\nthe IRS on CD-ROM or through the Tumbleweed system. These case histories \\nare used by the IRS in determining case dispositions. The case history of \\nrecord remains at the PCA until final contract expiration. \\n \\nAUTHORIZED DISPOSITION \\nDestroy IRS copy of temporal recall case history when no longer needed for \\nadministrative, legal, audit, or other operational purposes. \\n \\n(B) All Case Histories from PCAs are transferred to the IRS by paper or \\nelectronically on CD or through the Tumbleweed system, at closeout of \\nprogram or final contract expiration. \\n \\nAUTHORIZED DISPOSITION \\nTransfer case histories to IRS Contracting Officer Technical Representative \\n(COTR) on CD-ROM 7 days prior to the expiration of the final contract period. \\nRemove from PCA system after received and acknowledged by IRS. \\nDestroy IRS record copy of case history 3 years after receipt, or when no \\nlonger needed for administrative, legal, audit, or other operational purposes, \\nwhichever is sooner. \\n \\nNote: Digital Case History records received from PCAs that cannot be accessed \\non IRS computers due to proprietary software and/or IRS Cyber security \\nconcerns can be destroyed/deleted after termination of contract with the PCA. \\n \\n202 \\n \\nRecall Acknowledgement Reports. When the IRS issues a systemic request to \\ncease all collection activity on an account this systemic request will be present on the \\nregular Private Collection Agency (PCA) transaction files as a recall. The PCA is \\nrequired to acknowledge receipt of the recall transaction and stop all collection \\nactivities. The Recall Acknowledgement Report lists, TINs that the PCA has identified \\nas being recalled. From this listing the Referral Unit (RU) verifies that all cases have \\nbeen recalled and the appropriate letter has been sent. The RU takes the \\nappropriate actions to follow-up on cases that have not been acknowledged within \\nestablished time frames. The list includes the taxpayer TIN, Name control, date of \\nrecall, date of acknowledgement, and appropriate category code. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDestroy 3 years after cutoff. \\n \\n203 \\n \\nOverage Case Inventory Reports. Overage Case Inventory Reports are used to \\nmonitor cases and assist in managing Private Collection Agency case inventory. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n366 \\nDestroy 3 years after cutoff. \\n \\n204 \\n \\nCACS-G Case Files System. Filing and Payment Compliance (F&PC) supports the \\nIRS in the collection of unpaid delinquent taxes by assisting in the reduction of \\nbacklogged accounts. It uses the enhanced COTS software product CACS-G and \\nEnterprise Architecture Integration Broker (EAIB) query and update services to select \\nand deliver tax cases. Selected tax cases are sorted and then made available via a \\nsecured network to Private Debt Collection Agencies (PCAs). The CACS-G is \\nhosted by the Enterprise Computing Center – Martinsburg, West Virginia \\n(ECC-MTB). (Job No. N1-58-09-40) \\n \\n(A) Inputs: Inputs to CACS-G include the electronic transfer of data on delinquent \\naccounts from various systems used by Filing and Payment Compliance. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which Business Reviews are conducted. \\nDelete/Destroy immediately. \\n \\n(B) CACS-G Database: \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 3 years after cutoff or when no longer needed for \\nadministrative, legal, audit, or other operational purposes, whichever is earlier. \\n \\n(C) Outputs: Outputs to CACS-G include, but are not limited to, system backups, \\nmanagement information, reports (Business Error Reports, PCA Placement \\nReport, Processing Error Report, Quality Pull List Report, etc.)*, electronic \\ntransfers of data, audit trail listings and reports, or equivalent documentation in \\nboth hard copy and digital formats. *Excluding CACS-G BO Reports. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 1 year after cutoff or when no longer needed for administrative, \\nlegal, audit or other operational purposes, whichever is earlier. \\n \\n205 \\n \\nCACS-G System BO Reports. Include: TC 971 AC054 Reports; All Active Cases \\nReports (Entity and Module Level); Business Error Reports; installment Agreement \\nReports (Entity and Module Level); Outstanding Recall Reports; PCA Activity \\nReports; Recall Exception Reports; and any additional reports added the CACS-G \\nSystem BO Report templates. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 1 year after cutoff. \\n \\n206 \\n \\nCACS-G Audit Records – System Access. CACS-G System Access is carefully \\nmonitored and controlled. The audit files include records of the audit trail contains \\nrecords of all accesses to CACS-G and includes pertinent reference information, e.g. \\nTIN, MFT, Tax Period, Date, Time, Employee Number, etc. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 6 years after cutoff. \\n207 \\nPrivate Debt Collection Internal Control Documents. Internal Control Documents \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n367 \\n \\nfor the Private Debt Collection Program include, but are not limited to Weekly \\nProduction Reports - The weekly report contains: 1) Case inventory levels; 2) Case \\nStatus Summary; 3) Case Resolution Summary; 4) Complaints Received; 5) Other \\nCase Activity; 6) Telephone Summary Activity; Temporal Recall Case Closure \\nTracking Reports - This report is used to track the disposition of cases that are \\nreturned and worked by the Referral Unit (this report is also used to monitor cases \\nreturned during the close-out process); User Fee Report - The IA User Fee Report \\ndisplays accounts with a TC 971 AC 063 (PCA monitored IA) that have not been \\ncharged a user fee; Weekly Letter Reconciliation Breakdown - The spreadsheet \\nbalances the data from the IRS files that are sent to the PCAs with the PCAs initial \\ncontact letter volumes to taxpayer/POAs; Telephone Reports - Outbound Telephone \\nReports - These reports contain the following information: 1)TIN; 2)Date of the Call; \\n3) Time of the Call and time zone at originator location; 4) Time of call and time zone \\nat taxpayer location ; 5) Time Zone Variance Indicator (* if taxpayer time zone is \\ndifferent from Call originator time zone); 6) Person(s) contacted-Name of TP, 3rd \\nparty, POA/TIA; 7) Right Party Contact (Y or N); 8) Phone Number Dialed; 9) Call \\ninitiator (Assistor's name if assistor initiated or became involved in call or \\\"+\\\" if \\nautomated dialer is used to dial the outbound call and an assistor was not involved \\nwith the call; 10) Originating phone number; 11) Whether or not they were offered the \\nTaxpayer Satisfaction Survey; Inbound Telephone Reports - These reports contain \\nthe following information: 1) Date of call; 2) time of the call (at PCA's office); 3) Time \\nZone (of person calling PCA); TIN; 4) person spoken to and that person's phone \\nnumber; 5) Assistor's Name (the PCA employee who handled the call); 6) Whether or \\nnot they were offered the Taxpayer Satisfaction Survey. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 1 year after cutoff. \\n \\n208 \\n \\nPrivate Debt Collection Operational Planning Documents. Include, but are not \\nlimited to the Contractor's Management Plan, Private Collection Agency Operational \\nPlan, and Private Collection Agency Standard Operations Plan (SOP). \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 5 years after cutoff. \\n \\nNote: This file contains proprietary information and should only be accessed by \\nauthorized personnel. \\n \\n209 \\n \\nBusiness Review Reports of Private Debt Collection Activities. Private Debt \\nCollection Activity reports to IRS Collection Management and Private Debt Collection \\nManagement for inclusion in the Business Review. This documentation includes, but \\nis not limited to, Monthly and Quarterly Summarizations; Private Debt Collection \\nScorecards; Performance Evaluative Reports; FISMA and other Security Briefing \\nReports used in the Business Review; Transaction Category Reports (TRCAT); \\nDollar Stratification Reports (DOLCAT); Safeguard Procedures and Activities \\nReports; Personnel Rosters and Staff Listings; Monthly Staffing Reports; Production \\nReports; Quarterly On-Site Performance Review Reports; Quarterly Evaluation \\nReports; Monthly Telephone Reports; IRS Compliance Review Reports; Operational \\nReview Reports; Oversight Unit and Quality Reports; and other similar \\ndocumentation used in the conduct of various business reviews and reporting. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n368 \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 10 years after cutoff. \\n \\n210 \\n \\nPrivate Debt Collection Administrative-Advisory Council Records. Records \\ndeveloped for the Private Debt Collection Administrative-Advisory Council. These \\nfiles include studies, analysis, and correspondence, which established the policies, \\npractices, and program for Private Debt Collection. Included are organizational \\nchanges, functional realignments and responsibilities, and long and short range \\nplanning documents. These files also include memorandums and advisory opinion \\ndocuments received in response to questions/issues. This guidance was used to \\ndevelop policies and procedures in the Private Debt Collection. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 5 years after cutoff. \\n \\n211 \\n \\nPrivate Debt Collection Trend and Process Analyses and Reports. Reports \\ndeveloped by Private Debt Collection for trend analysis and program evaluation. The \\nfiles contain in house analysis that is not dictated through the Treasury Inspector \\nGeneral for Tax Administration, GAO or legislative mandate. The reports include a \\nbreakdown of observations and recommendations for modification to current \\nprocedures or processes based on a detailed analysis of the data. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 2 years after cutoff. \\n \\n212 \\n \\nNarrative Quality Review Reports of Private Debt Collection Activities. The \\nEmbedded Quality Review System (EQRS)/National Quality Review System (NQRS) \\nallow input of data for organizational quality reviews. EQRS/NQRS serve as vehicles \\nto evaluate contractor performance through reviews. EQRS/NQRS are used by the \\nOversight quality analysts to capture data obtained from reviewing cases. The \\nnarrative information developed from EQRS/NQRS data is not used to assess \\nindividual performance and is scheduled separate of other Quality Data in those \\nsystems (see RCS 31, Item 10/2). (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 3 years after cutoff. \\n \\n213 \\n \\nEQRS/NQRS Output Reports of Private Debt Collection Activities. The \\nEmbedded Quality Review System (EQRS)/National Quality Review System (NQRS) \\nallow outputs of report data for organizational quality reviews. EQRS/NQRS serve as \\nvehicles to evaluate contractor performance through reviews. EQRS/NQRS are used \\nby the Oversight quality analysts to capture and report data obtained from reviewing \\ncases. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded or no longer needed. \\n \\nNote: Disposition for this item is already approved (see N1-58-06-8, Item B). PCAs and \\nthe Private Debt Collection Program should use this authority when deleting/destroying \\nPCA related EQRS/NQRS output quality reports. \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n369 \\n214 \\nPrivate Debt Collection Audio Digital Recordings - Non-Evaluative-Centralized \\nQuality. Private Debt Collection Audio Digital Recordings including original recorded \\nconversation between Private Collection Agency employees and taxpayers regarding \\ncollections on accounts. These conversations are used to measure contractor quality \\nand compliance. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 18 months after cutoff. \\n \\n215 \\n \\nJoint Private Debt Collection Operating Unit (OU) Quality Assurance \\n(QA)/Consistency Meetings and Minutes. Meeting Minutes of quality consistency \\nmeetings. Consistency Sessions attended by both PCA supervisory/quality staff \\nmembers and IRS management are scheduled monthly. These Joint Sessions are \\ndesigned to share information and for process improvement discussions. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 3 years after cutoff. \\n \\n216 \\n \\nPrivate Debt Collection Customer Satisfaction Surveys. The Private Debt \\nCollection Program conducts monthly customer satisfaction surveys of the Program \\nand Private Collection Agency activities. These files include Monthly and Quarterly \\nSurvey Results since inception of the Program. Monthly reports are saved to the \\nPDC Program Shared Drive. Quarterly Reports include the cumulative results from \\nthe three previous months and are stored on CD-ROM. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nRetire to Records Center 2 years after cutoff. \\nDelete/Destroy 15 years after cutoff. \\n \\n217 \\n \\nPrivate Debt Collection Complaint Files and Complaint Logs. The Private Debt \\nCollection Program Compliant Files and Complaint Logs include, but are not limited \\nto: Complaint Activity Form; Complaint/Concern Activity Report; Complaint \\nDocumentation; Complaint Logs and Responses - copies of all mail, complaint log \\nnotations, and any other notes of verbal complaints; hard copies of the affected \\ncases; written complaint or notes of verbal complaints; written disputes; written \\nnotification from IRS that complaint/concern has been resolved. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 3 years after cutoff. \\n \\n218 \\n \\nPrivate Debt Collection Letters and Letter Development Files. Letters and Letter \\nDevelopment Files contain background and template design materials for the \\ndevelopment of Letters, Notices, and other formatted materials specific to the Private \\nDebt Collection Program. These are filed separate of other similar records \\nmaintained by Media and Publications. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 10 years after cutoff. \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n370 \\n219 \\nPrivate Debt Collection Handbooks and Guides Development Files. The \\nHandbook and Guides Development Files contain background, draft materials, and \\nOfficial copies for the policies, procedures, and guides (Handbooks) specific to the \\nPrivate Debt Collection Program. These files include, but are not limited to: the PDC \\nCOTR Handbook; PCA Policy and Procedure Guide (Pub 4708); RU Policy and \\nProcedure Guide; Reports Handbook; Quality Handbook. The Private Debt \\nCollection Program uses the services of the Private Collection Agencies (PCA), \\nReferring Units (RU), Contract Representatives (COTRS), and Quality Analysts (QA) \\nto function. Each group has a \\\"handbook\\\" which outlines their responsibilities. The \\nPCA Policy and Procedure Guide have been converted into a publication. These are \\nfiled separate of other similar records maintained by Media and Publications. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 10 years after cutoff. \\n \\n220 \\n \\nBackground Investigation Case Files and Associated Documentation for \\nPrivate Debt Collection Personnel. Documents filed in the Background \\nInvestigation Case Files for Private Debt Collection Personnel include, but are not \\nlimited to: 1) 13760 Personal Identify Verification of Federal Employees and \\nContractors; SF-85P Questionnaire for Public Trust Positions; I-9 Employment \\nEligibility verification (copy of form on file with employer, needed only if employee is a \\nresident alien); Form 13340 Fair Credit and Reporting Act Disclosure and \\nAuthorization; Non-Disclosure Agreement Form; Consent to Disclosure of Tax \\nInformation; FD258 Fingerprint Card; Risk Assessment \\nChecklist - RAC - (Completed by COTR); Record of status of investigation; Official \\nmemorandum when interim and final approval is granted; and/or Notification of \\nemployee separation. Copies of approval letters, interim letters, RACs, and copies of \\nbackground investigation lists are maintained by the COTR for program \\ndocumentation. (Job No. N1-58-09-40) \\n \\n(A) Background Investigation Case Files (of individual contractor personnel). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after date of report, final legal action, or final \\nadministrative action, whichever is appropriate. \\nDestroy 16 years after date of final report, final legal action, or final \\nadministrative action. \\n \\n(B) Other Documentation associated with Background Investigations of Private \\nDebt Collection Agencies (e.g. Approval Letters, RACs, and Investigation \\nListings). \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 2 years after cutoff. \\n \\n221 \\n \\nPrivate Debt Collection Training Files. Private Debt Collection Agencies are \\nrequired to adhere to IRS internal requirements for training personnel in collections, \\ndisclosure, and other processes and practices. Private Debt Collections Training \\nFiles include information regarding the management of the training program \\nincluding, but not limited to: Training materials, rosters of staff trained, and other \\ndocuments indicating the type, duration, and specific training provided to personnel. \\n(Job No. N1-58-09-40) \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n371 \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 1 year after cutoff \\n222 \\nPrivate Debt Collection Annual Briefing Certifications. Private Debt Collection \\nAgencies are required to adhere to IRS internal requirements for conduct of annual \\nbriefings. Private Debt Collection Annual Briefings Certifications Files include, but are \\nnot limited to: Annual Briefing Verification; signed by each contractor and \\nsubcontractor employee upon completion; Taxpayer Rights and TAS Awareness \\nBriefing Certification Forms; Security and Privacy Information Briefing Certification \\nForms; IRS RRA98 Section 1203 Awareness Briefing Certification Forms; Privacy \\nAwareness Briefing Certification Forms; Disclosure and Safeguards Awareness \\nBriefing Certification Forms; and UNAX forms. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 2 years after cutoff. \\n \\n223 \\n \\nCorrespondence Files – Congressional Inquiries Relating to Private Debt \\nCollection. Includes general Congressional inquiries, requests from Congressional \\nmembers and staff, Reports of the Joint Committee on Taxation (JCT), updates on \\nSenator Grassley and related activities, GAO Reports, updates to GAO Reports, and \\ndraft responses, and copies of final responses.(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 2 years after cutoff. \\n \\n224 \\n \\nPrivate Debt Collection Mailbox Inquiry Responses. Inquiries and responses \\nregarding the Private Debt Collection Program from the General Public, assigned \\ntaxpayers, practitioners, as well as other Private Collection Agencies requesting \\ninformation on how to be part of the program. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 6 months after cutoff. \\n \\n225 \\n \\nPrivate Debt Collection Security Plans and Related Records. Private Collection \\nAgencies are required to develop extensive plans for securing documentation, \\nespecially regarding taxpayers, from unauthorized access or damage. Security Plan \\nFiles include planning documents, annual plans, reviews of plan, and reports \\nregarding security issues. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 1 year after cutoff. \\n \\n226 \\n \\nPrivate Debt Collection IT Security Plans and Related Records. Private \\nCollection Agencies are required to develop extensive plans for securing \\ndocumentation, especially regarding taxpayers, from unauthorized access or \\ndamage. Separate plans for IT security are required. IT Security Plan Files include \\nrisk assessment planning documents, surety planning documents, annual plans, \\nreviews of plan, and reports regarding security issues. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n372 \\nDelete/Destroy 1 year after cutoff. \\n \\n227 \\n \\nPrivate Debt Collection Disaster Plans, Business Continuity Plans and Related \\nRecords. Private Collection Agencies are required to develop extensive plans for \\nprotecting documentation, especially regarding taxpayers, damage due to various \\ndisasters (manmade and natural). Disaster Plan Files include planning documents, \\nannual plans, reviews of plan, and reports regarding mitigating disaster related \\nissues, as well as plans on conduct of business during such events. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 1 year after cutoff. \\n \\n228 \\n \\nPrivate Debt Collection Transmittal and Receipt Records (including Forms \\n3210). Private Debt Collection Agencies are required to adhere to IRS internal \\nrequirements for transmittal and receipt control of taxpayer information. Forms 3210 \\nare required for use as receipts and transmittal records when transferring taxpayer \\ninformation between offices (e.g. from the IRS to the PCA). (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 1 year after cutoff. \\n \\n229 \\n \\nPrivate Debt Collection Certified and Registered Mail Records. Private Debt \\nCollection Agencies are required to adhere to IRS internal requirements for certified \\nand registered mail in accordance with IRS Publication 4708. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 4 years after cutoff. \\n \\n230 \\n \\nPrivate Debt Collection Litigation Background Files. Private Debt Collection \\nProgram background files on litigation matters involving the Program. Files include \\ncase materials, investigations of matter, subpoenas, summonses for testimony, \\ncopies of depositions, etc. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 2 years after cutoff. \\n \\n231 \\n \\nPrivate Debt Collection Threat Files. Private Debt Collection Program background \\nfiles on threats involving Private Debt Collection employees and contractors. \\n(Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 5 years after cutoff. \\n \\n232 \\n \\nPrivate Debt Collection General Administrative Files. Records accumulated by \\nindividual offices that relate to the internal administration or housekeeping activities \\nof the office. This includes but is not limited to: Diversion of Employees \\njustification/proposed substitutions; Employee diversions to other programs; List of \\nPCA Employees (& updates); Notification to COTR of Personnel Reassignment; \\nNotification to PS&I Contractor Program in writing of all Contractor employees who \\nseparate from the contract; Project Staff Roster; Monthly Separation Roster; Monthly \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n373 \\nStaffing Levels Report; and Weekly Active Employee Roster. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 2 years after cutoff. \\n \\n233 \\n \\nPrivate Debt Collection Program-Specific Procurement Files. Private Debt \\nCollection (PDC) Program-Specific Procurement Files include, but are not limited to: \\nInternal PDC High Level Plans, Microsoft Excel spreadsheets or Microsoft Word \\ndocuments that contain all PDC payments which includes, questionable payments, \\nthe results of any audits or reviews and the final audit report which contained results \\nand any recommendations. Procurement Files also contain Forms 4442, referrals to \\nthe Contracting Officer Technical Representative (COTR), for PDC administrative \\nresolution fee and/or case resolutions - Documentation which supports the payment \\nof an administrative resolution fee or an adjustment to commissionable payments to \\na Private Collection Agency; Financial Reports - These files contain all financial \\ntransactions related to accounts assigned to the PCAs. The COTRs use these files \\nwhen completing the invoice process. Financial files include information on \\ncommissionable dollars and commissions to be paid to the PCAs. This includes a \\ndetail file that contains data on the specific reporting period (monthly) and a \\nsummary file that contains fiscal year to date cumulative information generated \\nmonthly. From September 2006 - October 2008, these files were downloaded from \\nCPE and stored on a shared network server (NCT0010cpshr1\\\\Common\\\\Multi\\\\PDC) \\nwith limited access. These files contain FTI. Beginning October 2008, COTRs \\naccessed files through Control D. PCA Invoice and supporting documentation used \\nby the COTR to input payment data through WebRTS. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which contract for PCA is terminated. \\nDelete/Destroy 6 years, 3 months after cutoff. \\n \\n234 \\n \\n \\nPrivate Debt Collection Program-Specific Solicited and Unsolicited Bids and \\nProposals Files. Files on bids and proposals, solicited and unsolicited, received by \\nthe Private Debt Collection Program. Bids and Proposals Files include Request for \\nQuote (RFQ) Task Orders, any associated documentation. These files are \\nmaintained by the Accountable Officer for the Program. (Job No. N1-58-09-40) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which the last payment for related goods and/or \\nservices is made. \\nDelete/Destroy 1 year after final payment. \\n \\nItems 235-252 : FIXING AMERICA’S SURFACE TRANSPORTATION (FAST) ACT \\n \\n235 \\n \\nTax Delinquency Account (TDA) Case Files. Also referred to as PDC Case Files or \\nRecord of Account (ROA). Include documentation of all significant collection activities \\nfor each account/case worked by the PCAs. This electronic documentation is \\nmaintained in PCA case management systems and call recording systems. TDA Case \\nFile contents may include, but are not limited to: (Job No. DAA-0058-2017-0016-0001) \\n• \\nForm 4442 Inquiry Referral (and taxpayer account information as otherwise \\nprovided by IRS, including TIN, address, phone numbers, balances due, \\npayments, interest, penalty, etc) \\n• \\nPayment arrangements, payment history \\n• \\nAnnual Reminder Notice \\n• \\nCopies of forms referred to other areas, etc. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n374 \\n• \\nAll incoming and outgoing contacts (correspondence, letters and/or telephone) \\nwith the taxpayer, including PDC Audio Digital Recordings of conversations \\nbetween PCA employees and taxpayers regarding collections on accounts \\n• \\nThird Party Authorizations \\n• \\nAttempts to locate the taxpayer (skip tracing results) \\n• \\nTaxpayer threats to PCA or IRS (employees) \\n• \\nReasons for suspending an account, recall or return to IRS \\n• \\nOpt Out requests received from taxpayers, taxpayer disputes \\n• \\nTaxpayer death certificate \\n• \\nContacts to/from the IRS Contracting Officer's Representative (COR) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX) in which case is closed. \\nDestroy 3 years after cutoff. \\n \\nNote: The PCA will retain accounts with active payment arrangements as long as the \\nIRS has not recalled the account or had the account returned for any reason, and as \\nlong as the PCA has a current contract with the IRS. If the PCA is not awarded a \\nsubsequent contract by the IRS, the Contractor will return all closed accounts to IRS \\nthat have not yet met their final disposition. \\n \\nThe Contractor shall keep reference copies of IRS account information, including \\ninformation contained on contractor computer systems, for 12 months after expiration of \\ncontract or until such time the IRS determines the Contractor no longer needs the \\naccount information as evidence in connection with any controversy (i.e., litigation, Fair \\nDebt Collection Practices Act [FDCPA] alleged violation, Federal Trade Commission \\n[FTC] or other Federal investigation) identified by the Contractor, whichever is later. The \\nContractor must then dispose of the information in a manner that prevents any \\nunauthorized disclosures of personally identifiable information or other sensitive \\nmaterials. \\n \\n236 \\n \\nInternal Control Documents. Case progress and production reports of a recurring \\nnature (many monthly and/or quarterly), inventory control records, and debt collection \\nmetrics. These records include: logs and reports of initial contacts, and initial contact \\nletter reconciliations; logs and reports of incidents/complaints; weekly production \\nreports; third party contacts reports; performance management reports; return tracking \\nreport; monthly invoice; out-bound and in-bound telephone reports; and customer \\nsatisfaction reports. (Job No. DAA-0058-2017-0016-0002) \\n \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX). \\nDestroy 3 years after cutoff. \\n \\n237 \\n \\n \\nOperational Planning Documents. Include, but are not limited to, PCA Management \\nPlan and Standard Operations Plans (SOP); Quality Assurance Surveillance Plan \\n(QASP); (IT) security plans for safeguarding taxpayer documentation, risk assessments \\nand reviews; and disaster plans (continuity of operations). (Job No. DAA-0058-2017-\\n0016-0003) \\n \\nThese records are filed with the PCAs. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after PCA contract termination. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n375 \\n \\n238 \\n \\n \\nPublication Files. Files contain background and draft materials, and final copies of \\nhandbooks and policy guides specific to the PDC Program. The files include, but are not \\nlimited to: the PDC Operations Guide (POG) and the PCA Policy and Procedures Guide \\n(PPG). The PDC Program depends on the PCAs, CORs, and Quality Analysts (QA) and \\ntechnical advisors to function. (Job No. DAA-0058-2017-0016-0004) \\n \\nThese products are filed with the PDC Program Office separate from similar records \\nmaintained by Media and Publications (M&P). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after PCA contract termination. \\n \\n239 \\n \\n \\nLetters and Letter Development Files. All PCA letters to taxpayers must be submitted \\nto the Technical Advisor (TA)/COR for approval prior to use. Once approved, any \\nproposed changes must be submitted to the TA/COR for additional approval. Letters \\nand Letter Development Files contain background and template design materials for the \\ndevelopment of Letters, Notices, and other formatted materials specific to the PDC \\nProgram. (Job No. DAA-0058-2017-0016-0005) \\n \\nThese products are filed with the PDC Program Office separate from similar records \\nmaintained by Media and Publications (M&P). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after PCA contract termination. \\n \\n240 \\n \\n \\nPDC/PCA Administrative Files. Correspondence and reports (not covered elsewhere \\nin this Schedule) relating to tax collection administrative and housekeeping activities. \\nRecords include, ad hoc PDC analysis and observations, recommendation to current \\nprogram procedures and processes; trend data; PCA employee lists and assignments \\n(relocations and departures); and PCA staff rosters. Records also include inquiries and \\nresponses regarding the PDC Program from the general public, assigned taxpayers, \\npractitioners, and other PCAs requesting information on how to be part of the Program. \\n(Job No. DAA-0058-2017-0016-0006) \\n \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX). \\nDestroy 2 years after cutoff. \\n \\n241 \\n \\n \\nTraining Files. PCAs are required to adhere to IRS (annual) internal requirements for \\ntraining and briefing personnel (and subcontractors) on computer security, disclosure, \\nprivacy, records management, physical security, and/or unauthorized access to \\ntaxpayer accounts (UNAX). Individually and collectively, these briefings make up the \\nIRS Security Awareness Training (SAT) and Specialized IT Security Training (SITS) \\nrequirements for the Service’s information assets. Included are training materials, \\nrosters/verification of staff trained (training completion), and other documents indicating \\nthe type, duration, and specific training provided to personnel. (GRS 2.6, Item 010; Job \\nNo. DAA-GRS-2016-0014-0001) \\n \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX). \\nDestroy 2 years after cutoff. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n376 \\n \\n242 \\n \\n \\nTransmittal and Receipt Records (including Forms 3210). PCAs are required to \\nadhere to IRS internal requirements for transmittal and receipt control of taxpayer \\ninformation. Forms 3210 Document Transmittal are required for use as receipts and \\ntransmittal records when transferring taxpayer information between offices (e.g. from \\nIRS to the PCA). (Job No. DAA-0058-2017-0016-0008) \\n \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX). \\nDestroy 1 year after cutoff. \\n \\n243 \\n \\n \\nCertified and Registered Mail Records. PCAs are required to adhere to IRS internal \\nrequirements for certified and registered mail. Records include registers and receipts of \\nincoming and outgoing certified and registered mail. (Job No. DAA-0058-2017-0016-\\n0009) \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX). \\nDestroy 4 years after cutoff. \\n \\n244 \\n \\n \\nMisdirected Payments (Forms 4287). A misdirected payment is any taxpayer payment \\non an IRS case that is erroneously received at a PCA location. Misdirected payments \\nmay consist of cash, check, money order, or any other item of value. All misdirected \\npayments must be documented using Form 4287, Record of Discovered Remittances. \\nThe Form 4287 is not mailed to the IRS. Form 4287 is used as a reconciliation tool that \\nis maintained by the PCA to document misdirected payments on a daily basis. PCAs \\nare not using Form 4287B.. (Job No. DAA-0058-2017-0016-0010) \\n \\nThese records are filed with the PCAs, and only Part 1 of Form 4287 must be retained. \\nParts 2 and 3 may be destroyed. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX). \\nDestroy 3 years after cutoff. \\n \\n245 \\n \\n \\nBusiness Review Reports of PDC Activities. PDC Activity reports to IRS Collections \\nmanagement and PDC management for inclusion in the Business Review. This \\ndocumentation includes: Monthly and Quarterly Summarizations; PDC Scorecards; \\nPerformance Evaluative Reports; FISMA and other Security Briefing Reports used in \\nthe Business Review; Transaction Category Reports (TRCAT); IRS Compliance Review \\nReports; Operational Reviews; Oversight Unit and Quality Reports; and QASP \\nmonitoring forms, and other similar documentation used in the conduct of various \\nbusiness reviews and reporting. These records also include Weekly PDC/PCA Meeting \\nMinutes; Quality Consistency Meeting Minutes (scheduled as necessary); and Business \\nRequirements Reports and Frequently Asked Question (FAQ) related to Business \\nRequirements. (Job No. DAA-0058-2017-0016-0011) \\n \\nThese records are filed with the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX). \\nDestroy 5 years after cutoff. \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n377 \\n246 \\n \\nIncident/Complaint Files. Incidents can include an allegation of rude or unprofessional \\nbehavior, intimidation, or harassment; or a statutory violation of laws and regulations \\nsuch as the Fair Debt Collection Practices Act (FDCPA), the Taxpayer Bill of Rights, \\nand Privacy and/or Disclosure laws. Incidents may be identified through any form of \\ncommunication including in-person or by telephone, mail, email, fax, and internet. These \\nfiles include, but are not limited to: written or verbal incidents/complaints (notes); \\nincident./complaint activity/referral forms and reports; collection case activity record; \\nincident/complaint logs and responses; mail; corrective or administrative actions and \\nmeasures to address incidents; and notification of resolution. (Job No. DAA-0058-2017-\\n0016-0012) \\n \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX) in which complaint was resolved or case \\nclosed, as applicable. \\nDestroy 3 years after cutoff. \\n \\n247 \\n \\n \\nLitigation Background Files. Background files on litigation matters involving the \\nProgram. Files include case materials, investigations of matter, subpoenas, summonses \\nfor testimony, copies of depositions, etc. (Job No. DAA-0058-2017-0016-0013) \\n \\nThese records are filed with the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX) in which case is closed. \\nDestroy 3 years after cutoff. \\n \\nNote: These disposition instructions are under review (for a potential change to \\nCut off at end of fiscal year (09/30/XXXX), Destroy 5 years after PCA contract \\ntermination). Prior to any final records disposition actions, check with the IRS \\nRecords Office (*Records Management) regarding status. \\n \\n248 \\n \\nPersonnel Security and Background Investigation Case Files (for PDC Collection \\nPersonnel). IRS will conduct background investigations on all Contractor personnel \\nwho have access to taxpayer data. At a minimum, the Contractor will conduct a \\npreliminary review of the Contractor employee or applicant’s job application for \\ncompleteness, including employment, education, and address history. The Contractor’s \\nreview shall also include, but not be limited to, checks for prior criminal activity, poor \\ncredit history, or failure to be tax compliant. Documents filed in the Background \\nInvestigation Case Files for PDC personnel include, but are not limited to: SF-85P \\nQuestionnaire for Public Trust Positions; I-9 Employment Eligibility verification (copy of \\nform on file with employer, needed only if employee is a resident alien); Form 13340 \\nFair Credit and Reporting Act Disclosure and Authorization; non-disclosure agreements \\n(SF-312); FD258 Fingerprint Card; Form 14606 Contractor Risk Assessment Checklist \\n(RAC); investigation status; interim and final approval letters; notification of employee \\nseparation. \\n \\nA. Background Investigation Case Files. \\nThese records are filed with the IRS Personnel Security Office. (GRS 5.6, Item 181; Job \\nNo. DAA-GRS-2017-0006-0025) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX) in which report, legal action, or administrative \\naction is finalized, whichever is appropriate. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n378 \\nRetire to Records Center 2 years after cutoff. \\nDestroy 16 years after cutoff. \\n \\nB. Administrative Files. Personnel security forms and other related materials that may \\nnot be part of background investigation files and which document PCA staff approvals \\nfor access to information, information systems and facilities as part of the contract. \\n(GRS 5.6, Item 010; Job No. DAA-GRS-2017-0006-0001) \\n \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX) in which investigation or litigation is \\nconcluded. \\nDestroy 3 years after superseded or obsolete. \\n \\n249 \\n \\nThreat or Assault Files. Background files (in addition to ROA documentation) on \\nthreats to PDC employees and contractors by taxpayers, third parties, or POAs. (Job \\nNo. DAA-0058-2017-0016-0014) \\n \\nThese records are filed with the PCAs and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year (09/30/XXXX) in which investigation or litigation is \\nconcluded. \\nDestroy 5 years after cutoff. \\n \\n250 \\n \\n \\nSolicited and Accepted Bids and Proposals Files. Files on bids and proposals, \\nsolicited and accepted, received by the PDC Program. Bids and Proposals Files include \\nRequest for Quote (RFQ) Task Orders, and associated documentation. (GRS 1.1, Item \\n010; Job No. DAA-GRS-2013-0003-0001) \\n \\nThese records are filed with the IRS Procurement Office and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after final payment or cancellation. \\n251 \\nUnsolicited and Unaccepted Bids and Proposals Files. Files on bids and proposals, \\nunsolicited and unaccepted, received by the PDC Program and the subject of no further \\nagency action. (GRS 1.1, Item 012; Job No. DAA-GRS-2016-0001-0001) \\n \\nThese records are filed with the IRS Procurement Office and the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 6 years old. \\n252 \\nProcurement Files. Files include, but are not limited to: Spreadsheets and other \\ndocuments that contain all PDC payments such as questionable payments, the results \\nof any audits or reviews, and the final audit report which contains results and \\nrecommendations. Procurement files also contain Forms 4442, referrals to the COR for \\nPDC administrative resolution fee and/or case resolutions - Documentation which \\nsupports the payment of an administrative resolution fee or an adjustment to \\ncommissionable payments to a PCA; Financial Reports - These files contain all financial \\ntransactions related to accounts assigned to the PCAs. The CORs use these files when \\ncompleting the invoice process. Financial files include information on commissionable \\ndollars and commissions to be paid to the PCAs. This includes data on the specific \\nreporting period (monthly) and a summary file that contains fiscal year to date \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n379 \\ncumulative information generated monthly. (GRS 1.1, Item 010; Job No. DAA-GRS-\\n2013-0003-0001) \\n \\nThese records are filed with the PDC Program Office. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after final payment or cancellation. \\nPART VIII - BANK SECRECY ACT RECORDS \\n \\n253 \\n \\nForm 5104, Report of Apparent Violation of Financial Recordkeeping and \\nReporting Regulations. Form 5401 collects information such as Name of referred \\nentity, type of referred entity (i.e. individual, sole proprietorship, partnership, corporation, \\netc.), address, phone number, type of violation, date entity was notified that it was \\ncovered under 31 CFR 103, time frame of previous compliance examination periods, \\ndate closed, date of prior referral, referring examiner, date of current referral, and \\nsignature of Territory Manager. (Job No. N1-58-10-19) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nDestroy 1 year after case is closed. \\n \\n254 \\n \\nReserved. \\n \\n255 \\n \\nTitle 31 Non-Banking Financial Institution Database (Title 31). An on-line database \\ncontaining non-banking financial institution (NBFI) workload inventory that is defined \\nand governed by the Bank Secrecy Act (BSA). \\n \\n(A) Inputs: Used to add/modify/archive the entity name and address, and record case \\nbuilding and examination results, to ensure current data for monitoring the BSA \\ninventory and workload. In addition to BSA staff inputs and updates to the database, \\ninputs also derive from the following (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002): \\n \\n• \\nFinCEN - FinCEN sends an MSB agent list to the IRS Workload Identification, \\nDelivery, and Monitoring (WISDM) staff. WISDM users manually compare the \\nentities listed on the agent list to the entities listed on the Title 31 application. \\nAny entities listed on the agent list, but not on the Title 31 application, are \\nmanually added to the Title 31 application. \\n \\n• \\nWebCBRS - WebCBRS provides Currency Transaction Report (CTR) \\ninformation and MSB registrations on a monthly basis to WISDM Staff, which is \\nmanually input into the application. The WISDM user queries the WebCBRS \\ndatabase to identify any MSB information not already in the Title 31 application. \\n \\n• \\nCriminal Investigation (CI), IRS Business Unit – WISDM staff must obtain \\nclearance information from CI to ensure the MSB is not being investigated for \\ncriminal activity by CI before they can assign a case to a field group. The Title \\n31 application contains a field entitled \\\"CI Clearance\\\". The \\\"CI Clearance date\\\" \\nis updated when CI provides the clearance for BSA to review the entity. WISDM \\nalso receives \\\"leads\\\" via e-mail, or \\\"information requests\\\" from CI on possible \\nentities to review based on information received from Customs or ICE. WISDM \\ndoes not receive any information from a CI application. The data is received \\nmanually via email or fax. \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n380 \\n• \\nStates - Many states provide lists of MSBs to BSA management on a quarterly \\nbasis. These agencies send Title 31 hard copy and softcopy data, which is \\nmanually uploaded into the database. The states send current lists of state-\\nlicensed and supervised MSBs and certain other NBFIs, reports of examination \\nfindings of MSBs and certain other NBFIs, correspondence to MSBs and other \\nNBFIs relating to BSA (Title 31), agent lists, information concerning identified or \\nsuspected issues of Title 31 non-compliance, quarterly exam schedules for \\nMSBs, program documents that guide state examiners during the course of \\nMSB and NBFI examinations, and other state and NBFI information that is \\ncollected in the course of screening, licensing, chartering and examining MSBs \\nand NBFIs. \\n \\n• \\nInternet - Title 31 application users query public internet sites to ascertain data \\n(e.g., addresses and telephone numbers) on NBFIs. Title 31 users gather \\ninformation from several internet sites including, but not limited to: Accurint, \\nLexisNexis-AML.com, InfoUSA.com, Superpages.com and Manta.com. The \\ndata is uploaded manually into the Title 31 application. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after input verification into the Title 31 master file. \\n \\n(B) Master Files: An on-line database containing NBFI workload inventory that is \\ndefined and governed by the Bank Secrecy Act (BSA). Only IRS SB/SE BSA is \\ndelegated regulatory authority to examine and monitor NBFIs under 31 CFR Chapter X \\nby FinCEN. The Title 31 Database application does not interact with any other IRS \\nsystem and the data, both electronic and paper, is treated separately from tax \\ninformation contained in Title 26 systems. (Job No. DAA-0058-2012-0007-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy data when 20 years old or when no longer needed for administrative, \\nlegal, audit, or other operational purposes, whichever is later. \\n \\n(C) Outputs: Title 31 has electronic and hardcopy outputs. (Job No. DAA-0058-2012-\\n0007-0003) \\n \\n1. Electronic - Title 31 extract files used primarily by BSA and other customers. These \\ninclude various ad hoc reports such as group and WISDM reports that are not readily \\navailable on Title 31 for users, plus special audit requests usually received from IRS \\nCriminal Investigation, Department of Treasury’s Inspector General (TIGTA), FinCEN, \\nDepartment of Justice and other Federal agencies. \\n \\n2. Hardcopy - BSA examination case files are created from the Title 31 application. \\nTitle 31 routinely prints mailing labels and case closing documents. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy data when 20 years old or when no longer needed for administrative, \\nlegal, audit, or other operational purposes, whichever is later. \\n \\n(D) Audit Logs: Copies of audit logs created by the Title 31 application and sent to \\nCybersecurity for recordkeeping purposes. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy audit logs after 90 days. \\n \\n(E) System Documentation: Data system specifications, file specifications, user \\nguides/manuals, output specifications, and final reports relating to the master \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n381 \\nfile/database or other electronic records. (GRS 3.1, Item 051; Job No. DAA-GRS-2013- \\n0005-0003) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after the project/activity/ transaction is completed or superseded, or the \\nassociated system is terminated, or the associated data is migrated to a successor \\nsystem. \\n \\n(F) Weekly System Backups: Electronic copy of the master file, retained in case the \\nmaster file is damaged, inaccessible, or inadvertently erased (GRS 3.2, Item 051, Job \\nNo. DAA-GRS-2013-0006-0008). \\n \\nAUTHORIZED DISPOSITION \\nDelete when the identical records have been deleted or when replaced by a \\nsubsequent backup file. \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n382 \\nFORMS LISTING \\n* This form is now obsolete. Unless otherwise noted in the Schedule, this form has met its final \\ndisposition. All copies should be destroyed, except when filed or maintained in accordance with other \\nprogram records with different retentions. In this case, those copies of the form should be disposed of in \\naccordance with the RCS Item Number to which they have become associated. \\n \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\nRecord 21 \\nRecord of Seizure and Sale of Real Estate \\n \\n \\n46 \\n \\n53 \\n \\nReport of Currently Not Collectible Taxes \\n \\n \\n41 \\n \\n433-D \\nInstallment Agreement \\n \\n \\n \\n \\n41 \\n \\n433-F \\nCollection/Information Statement \\n \\n \\n \\n41, 200 \\n \\n433-G* \\nDirect Debit Installment Agreement \\n \\n \\n \\n41 \\n \\n656 \\n \\nOffer in Compromise \\n \\n \\n \\n \\n \\n50 \\n \\n668-A(C) \\nNotice of Levy \\n \\n \\n \\n \\n \\n43 \\n \\n668-B \\nLevy \\n \\n \\n \\n \\n \\n \\n \\n43 \\n \\n668-C \\nFinal Demand \\n \\n \\n \\n \\n \\n43 \\n \\n668-D \\nRelease of Levy \\n \\n \\n \\n \\n \\n43 \\n \\n668-E \\nRelease of Levy \\n \\n \\n \\n \\n \\n43 \\n \\n668-F \\nNotice of Federal Tax Lien under Internal Revenue Laws \\n43 \\n \\n668-H \\nNotice of Federal Tax Lien under Internal Revenue Laws \\n43 \\n \\n668-J \\nNotice of Federal Tax Lien under Internal Revenue Laws \\n43 \\n \\n668-W \\nNotice of Levy on Wages, Salary and Other Income \\n \\n43 \\n \\n668-W(C) \\nNotice of Levy on Wages, Salary and Other Income \\n \\n43 \\n \\n669-A \\nCertificate of Discharge of Property from Federal Tax Lien \\n43 \\n \\n669-B \\nCertificate of Discharge of Property from Federal Tax Lien \\n43 \\n \\n669-C \\nCertificate of Discharge of Property from Federal Tax Lien \\n43 \\n \\n669-D \\nCertificate of Subordination of Federal Tax Lien \\n \\n43 \\n \\n669-E* \\nCertificate of Discharge of Property from Federal Tax Lien \\n43 \\n \\n669-F \\nCertificate of Discharge of Property from Federal Tax Lien \\n43 \\n \\n784 \\n \\nRecapitulation of Remittances (Copy) \\n \\n \\n \\n81 \\n \\n795 \\n \\nDaily Report of Collection Activity \\n \\n \\n \\n31 \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n383 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n809 \\n \\nReceipt for Payment of Taxes \\n \\n \\n \\n42 \\n \\n870 \\nWaiver of Restriction on Assessment and Collection of \\n48 \\nDeficiency in Tax and Acceptance of Over Assessment \\n \\n900 \\n \\nTax Collection Waiver \\n(Part 1) \\n \\n \\n \\n \\n \\n \\n48 \\n(Part 3) \\n \\n \\n \\n \\n \\n \\n48 \\n \\nLetter 903 \\n(DO) Trust Fund Compliance Letter \\n \\n \\n \\n40 \\n \\n921 \\n \\nConsent to Extend the Time to Assess Income Tax \\n \\n150 \\n \\n921-A \\nConsent Fixing Period of Limitation on Assessment of \\n \\n150 \\nIncome and Profits Tax \\n \\n921-I \\nConsent Fixing Period of Limitation on Assessment of \\n \\n150 \\nIncome and Profits Tax \\n \\n921-P \\nConsent Fixing Period of Limitation on Assessment of \\n \\n150 \\nIncome and Profits Tax \\n \\n990 \\n \\nReturn of Organization Exempt from Income Tax \\n \\n64 \\n \\n990-A* \\nReturn of Organization Exempt from Income Tax \\n \\n64 \\n \\n1041-A \\n \\n(Public Inspection Copy) U.S. Information Return on \\n \\n64 \\nTrust Accumulation of Charitable Amounts \\n \\nLetter 1085 \\n(DO)(C) 30-Day Letter Proposed 6020(b) Assessment \\n57 \\n \\n1117 \\n \\nIncome Tax Surety Bond \\n \\n \\n \\n \\n43 \\n \\n1271 \\n \\nRejection or Withdrawal Memorandum \\n \\n \\n50 \\n \\n1902(B)* \\nReport of Individual Income Tax Examination Changes \\n16 \\n \\n1963 \\n \\nCollection Register \\n \\n \\n \\n \\n \\n81 \\n \\n1976 \\n \\nAssignment Slip \\n \\n \\n \\n \\n \\n24 \\n \\n2117-A* \\nDepositary Penalty Computation (Deposits after 12-31-69) \\n41 \\n \\n2159 \\n \\nPayroll Deduction Agreement \\n \\n \\n \\n \\n41 \\n \\n2209 \\n \\nCourtesy Investigation \\n(Part 1) \\n \\n \\n \\n \\n \\n \\n41 \\n(Part 3) \\n \\n \\n \\n \\n \\n \\n41 \\n \\n2209-A \\n \\nStatus Report \\n \\n \\n \\n \\n \\n41 \\n \\n2221 \\n \\nSchedule of Collections \\n \\n2222 \\n \\nSealed Bid for Purchase of Seized Property \\n \\n \\n47 \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n384 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n2223 \\n \\nRequest for Information from Military \\n \\n \\n \\n23 \\n \\n2236 \\n \\nDeposit Fund Record - Miscellaneous Deposit Fund \\n \\n87 \\n \\n2261 \\n \\nCollateral Agreement - Future Income Individual \\n \\n \\n50 \\n \\n2261-A \\n \\nCollateral Agreement - Future Income Corporation \\n \\n50 \\n \\n2261-B \\n \\nCollateral Agreement - Adjusted Basis of Specific Assets \\n50 \\n \\n2261-C \\n \\nCollateral Agreement - Waiver of Net Operating Losses, \\n50 \\nCapital Losses, and Unused Investment Credits \\n \\n \\n \\n \\n2261-D \\n \\nCollateral Agreement - Delinquency Penalty Offers – \\n \\n50 \\nIncome Tax \\n \\n2264 \\n \\nRequest for Social Security Account Information \\n \\n \\n23 \\n \\n2270 \\n \\nNotice to Exhibit Books and Records \\n \\n \\n \\n41 \\n \\n2276 \\n \\nCollateral Deposit Record \\n(Part 2) \\n \\n \\n \\n \\n \\n \\n41 \\n(Part 3) Request for and Release of Collateral \\n \\n41 \\n(Part 4) \\n \\n \\n \\n \\n \\n \\n41 \\n \\n2345 \\n \\nBatch Transmittal \\n \\n \\n \\n \\n \\n24 \\n \\n2363 \\n \\nMaster File Entity Change \\n \\n \\n \\n \\n41 \\n \\n2373 \\n \\nStatement of Internal Revenue Taxes Due as an Expense of \\n47 \\nAdministration of an Estate 433 Notice of Seizure \\n \\n2424 \\n \\nAccount Adjustment Voucher \\n \\n \\n \\n \\n41 \\n \\n2481 \\nNotice to Make Special Deposits of Taxes \\n \\n \\n25 \\n(Section 7512 of the Internal Revenue Code) \\n \\n2434 \\n \\nNotice of Public Auction Sale \\n \\n \\n \\n \\n47 \\n \\n2434-A \\n \\nNotice of Sealed Bid Sale \\n \\n \\n \\n \\n47 \\n \\n2434-B \\n \\nNotices of Encumbrances Against or Interest in Property \\n \\n46 \\nOffered for Sale \\n \\n2435 \\n \\nCertificate of Sale of Seized Property \\n \\n \\n \\n47 \\n \\n2436 \\n \\nSeized Property Sale Report \\n \\n \\n \\n \\n47 \\n \\n2482 \\n \\nRecord of Trust Fund Compliance Program Case \\n \\n25 \\n(Section 7512 Case) \\n \\n2515 \\n \\nRecord of Offer in Compromise \\n \\n \\n \\n49 \\n \\n2552(C) \\nData Required for Proof of Claim Case \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n385 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n(Part 1) \\n \\n \\n \\n \\n \\n \\n41 \\n(Part 2) \\n \\n \\n \\n \\n \\n \\n41 \\n(Part 3) \\n \\n \\n \\n \\n \\n \\n41 \\n(Part 4) \\n \\n \\n \\n \\n \\n \\n39 \\n \\n2593 \\n \\nSealed Bid for Purchase of Property Acquired by the \\n \\n47 \\nUnited States \\n \\n2593-A \\n \\nSealed Bid for Purchase of Property Redeemed by the \\n47 \\nUnited States \\n \\n2644 \\n \\nRecommendation for Jeopardy/Termination Assessment \\n41 \\n \\n2645* \\nList of Property Belonging to Taxpayer \\n \\n \\n41 \\n \\n2650 \\n \\nTDA/TDI Transfer \\n \\n \\n \\n \\n \\n6, 41 \\n \\n2674 \\n \\nReport of Trust Fund Tax Violations \\n \\n \\n \\n40 \\n \\n2679 \\n \\nTeller’s Daily Balance and Reconciliation \\n \\n \\n82 \\n \\n2700* \\nOffer in Compromise Check Sheet \\n \\n \\n \\n50 \\n \\n2747 \\n \\nInvestigation History \\n \\n \\n \\n \\n \\n41 \\n \\n2749 \\n \\nRequest for Trust Fund Recovery Penalty Assessment \\n41 \\n \\n2750 \\n \\nWaiver Extending Statutory Period for Assessment of \\nTrust Fund Recovery Penalty \\n(Part 1) \\n \\n \\n \\n \\n \\n \\n48 \\n(Part 3) \\n \\n \\n \\n \\n \\n \\n41 \\n \\n2751 \\n \\nProposed Assessment of Trust Fund Recovery Penalty \\n41 \\n \\n2751-AD \\nTrust Fund Recovery Penalty - Offer of Agreement to \\n \\n41 \\nAssessment and Collection \\n \\n2797 \\n \\nReferral Report of Potential Criminal Fraud Cases \\n \\n6 \\n \\n2859 \\n \\nRequest for Quick or Prompt Assessment \\n \\n \\n41 \\n \\n2860 \\n \\nDocument Transmittal and Bill \\n \\n \\n \\n24 \\n \\n2866 \\n \\nCertificate of Official Record \\n \\n \\n \\n \\n36 \\n \\n2876* \\nRequest for VA Insurance Policy Dividend Information \\n41 \\n \\n3031 \\n \\nReport of Investigation of Transferee Liability \\n(Duplicate) \\n \\n \\n \\n \\n \\n \\n19, 25 \\n \\n(Triplicate) \\n \\n \\n \\n \\n \\n \\n41 \\n \\n3033 \\n \\nInvestigation of Request for Certificate of Discharge or \\n44 \\nSubordination \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n386 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n3040 \\n \\nAuthorization to Apply Offer in Compromise Deposit to \\n \\n50 \\nLiability \\n \\n3050 \\n \\nCertification of Lack of Record \\n \\n \\n \\n23 \\n \\n3177 \\n \\nNotice of Action for Entry on Master File \\n \\n \\n \\n41 \\n \\n3185 \\n \\nTransfer of Return (Transfer of Administrative File) \\n \\n26 \\n \\n3198 \\n \\nSpecial Handling Notice for Examination Case Processing \\n41 \\n \\n3210 \\n \\nDocument Transmittal \\n \\n \\n \\n \\n2, 26, 50C \\n \\n3212* \\nReferral Report of Potential Fraud Cases \\n \\n \\n41 \\n \\n3220* \\nMass Media Storage \\n \\n \\n \\n \\n \\n129, 130 \\n \\n3241 \\n \\nRequest for Information to Locate Person \\n \\n \\n23, 41 \\n \\n3242 \\n \\nRequest for Information from Employer to Locate Person \\n23, 41 \\n \\n3347* \\nInvestigation Report of Judgment Debtor \\n \\n \\n25, 41, 53 \\n \\n3439 \\n \\nStatement of Annual Income (Individual) \\n \\n \\n50 \\n \\n3440 \\n \\nAdjustments to Statement of Annual Income \\n \\n \\n50 \\n \\n3449 \\n \\nReferral Report \\n \\n \\n \\n \\n \\n \\n41 \\n \\n3469* \\nCollection Division Workload Staff Power Schedule \\n \\n10 \\n \\n3473* \\nRejected Document Transmittal \\n \\n \\n \\n \\n26 \\n \\n3552 \\n \\nPrompt Assessment Billing Assembly \\n(Part 3) \\n \\n \\n \\n \\n \\n \\n41 \\n(Part 4) \\n \\n \\n \\n \\n \\n \\n25 \\n \\n3624* \\nDirectories, Indexes and Registers [Machine Stationery, \\n(6 Parts)] \\n \\n \\n \\n \\n \\n \\n25 \\nUnclosed TDI List, [Machine Stationery, (6 Parts)] \\n \\n25 \\n \\n3774 \\n \\nRequest for Research \\n \\n \\n \\n \\n23, 41 \\n \\n3870 \\n \\nRequest for Adjustment (Part 4) \\n \\n \\n \\n \\n41 \\n \\n3911 \\n \\nTaxpayer Statement Regarding Refund \\n \\n \\n16, 22 \\n \\n3913 \\n \\nAcknowledgment of Returned Refund Check \\n \\n \\n41 \\n \\n3915 \\n \\nProcessing Notices and Releases of Federal Tax Lien \\n \\n43 \\nand Other Related Certificates \\n \\n3939-A \\nInformation Referral \\n \\n \\n \\n \\n \\n90 \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n387 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n3982 \\n \\nBilling Support for Lien and Certificate Fees \\n \\n \\n43 \\n \\n3990 \\n \\nReviewer’s Report \\n \\n \\n \\n \\n \\n31 \\n \\n3991* \\nRecommendation for Non-Filing of Notice of Federal Tax Lien \\n41 \\n \\n3999 \\n \\nStatute Expiration Report \\n \\n \\n \\n \\n90 \\n \\n4159 \\n \\nPayment Tracer Request \\n \\n \\n \\n \\n25, 41 \\n \\n4174* \\nCharge-Out Card \\n \\n \\n \\n \\n \\n25 \\n \\n4180 \\n \\nReport of Interview Held with Individual Relative to Trust Fund \\n41 \\nRecovery Penalty or Personal Liability for Excise Taxes \\n \\n4183 \\n \\nRecommendation Regarding Trust Fund Recovery Penalty \\nAssessment \\n(Original) \\n \\n \\n \\n \\n \\n \\n41 \\n(Duplicate) \\n \\n \\n \\n \\n \\n \\n25 \\n \\n4190 \\n \\nOrder Form for Tax Forms and Publications \\n \\n \\n23 \\n \\n4190-D* \\nTax Forms Distribution Program Order Blank and Address \\n23 \\nLabel for Blind TSRs \\n \\n \\n \\n \\n \\n \\n \\n4196 \\n \\nQuarterly Report of Offers in Compromise Activity \\n \\n10 \\n \\n4208* \\nCase Index Card - Special Procedures Function (Part 1) \\n39 \\n \\n4219 \\n \\nStatement of Liability of Lender, Surety, or Other Person \\n25 \\nfor (Duplicate) Withholding Taxes \\n \\n4287 \\n \\nRecord of Discovered Remittances \\n \\n \\n \\n84 \\n \\n4338 \\n \\nInformation or Certified Transcript Request \\n \\n \\n41 \\n \\n4376 \\n \\nReport of Investigation (IRC 7425 or 2410 USC) \\n \\n \\n44 \\n \\n4425 \\n \\nPublic Sale Bid Tabulation \\n \\n \\n \\n \\n47 \\n \\n4442 \\n \\nInquiry Referral \\n \\n \\n \\n \\n \\n \\n200, 233 \\n \\n4443 \\n \\nSummons Referral \\n \\n \\n \\n \\n \\n47 \\n \\n4477 \\n \\nCivil Suit Recommendation \\n \\n \\n \\n \\n38, 53 \\n \\n4478 \\n \\nCivil Suit Checklist \\n \\n \\n \\n \\n \\n38 \\n \\n4479 \\n \\nLien and Claimant Data - Civil Suit \\n \\n \\n \\n38 \\n \\n4480 \\n \\nProperty Description - Civil Suit \\n \\n \\n \\n38 \\n \\n4488 \\n \\nProof of Claim Report for Advisory/Insolvency \\n \\n \\n41 \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n388 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n4490 \\n \\nProof of Claim for Internal Revenue Taxes \\n \\n \\n41 \\n \\n4506 \\n \\nRequest for Copy of Tax Return \\n \\n \\n \\n24 \\n \\n4523 \\n \\nCase Index Card Record of Assessment of Trust Fund \\n \\n41 \\nRecovery Penalty or Personal Liability for Excise \\n \\n4585 \\n \\nMinimum Bid Worksheet \\n \\n \\n \\n \\n46 \\n \\n4598* \\nForms W-2, W-2P or 1099 Not Received or Incorrect \\n \\n23 \\n \\n4652* \\nAssault or Threat of Assault Report \\n \\n \\n \\n27 \\n \\n4793* \\nRequest for Offset Government Contract \\n \\n \\n41 \\n \\n4844 \\n \\nRequest for Terminal Action \\n \\n \\n \\n \\n41 \\n \\n4872 \\n \\nDistrict Office (Non-ACS) Activity Report \\n \\n \\n10 \\n \\n4872-A \\n \\nAutomated Collection Branch Automated Monthly Report \\n10 \\n \\n4872-B \\n \\nCollection Daily Time Utilization Report \\n \\n \\n10 \\n \\n4906* \\n100 Percent ASED Notice \\n \\n \\n \\n \\n41 \\n \\n4907* \\nTaxpayer Delinquent Account \\n \\n \\n \\n41 \\n \\n5013* \\n100 Percent Penalty File Transmittal \\n \\n \\n \\n41 \\n \\n5104 \\n \\nReport of Apparent Violation of Financial Recordkeeping \\n253 \\nand Reporting Regulations \\n \\n5169* \\nAcknowledgment of Documents Received in IRS Office \\n25, 26 \\n \\n5173 \\n \\nTransfer Certificate \\n \\n \\n \\n \\n \\n43 \\n \\n5188 \\n \\nAnalysis of Revenue Officer Case Assignments \\n \\n31 \\n \\n5188-A \\n \\nInventory Analysis \\n \\n \\n \\n \\n \\n31 \\n \\n5260 \\n \\nQuick Note \\n \\n \\n \\n \\n \\n \\n23 \\n \\n5391* \\nProcedures/Systems Change Request \\n \\n \\n9 \\n \\n5402 \\n \\nAppeals Transmittal and Case Memo \\n \\n \\n \\n94 \\n \\n5450-C* \\nACS Daily Time Report \\n \\n \\n \\n \\n32 \\n \\n5488* \\nReturns Compliance Record \\n \\n \\n \\n \\n41 \\n \\n5492 \\n \\nPost Review Worksheet \\n \\n \\n \\n \\n31 \\n \\n5580 \\n \\nPenalty Appeal Record \\n \\n \\n \\n \\n54 \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n389 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n5604 \\n \\nAction Sheet [Section 6020(b)] \\n \\n \\n \\n41, 57 \\n \\n5792 (Part 3) \\nRequest for IDRS Generated Refund (IGR) \\n \\n \\n41 \\n \\n5919 \\n \\nTeller’s Error Advice \\n \\n \\n \\n \\n \\n86 \\n \\n5942 \\n \\nReviewer’s Report-Technical Services Advisory \\n \\n31 \\n \\n5942-C* \\nReviewer’s Report-Special Procedures Function \\n \\n \\n31 \\n \\n6113* \\nRefund Litigation Case Data Request \\n \\n \\n \\n38 \\n \\n6123 \\n \\nVerification of Fiduciary’s Federal Tax Deposit \\n \\n41 \\n \\n6313 \\n \\nCollateral Agreement Payment Record \\n \\n \\n50 \\n \\n6314 \\n \\nDeferred Payment Offer, Payment Record (to be \\n \\n50 \\nattached to Form 2515) \\n \\n6338 \\n \\nProof of Claim for Internal Revenue Taxes (Bankruptcy \\n41 \\nCode Cases) \\n \\n6338-A \\n \\nRequest for Payment of Internal Revenue Taxes \\n \\n41 \\n \\n6338-AC \\nRequest for Payment of Internal Revenue Taxes \\n \\n41 \\n \\n6459* \\nReturn Preparer's Check Sheet \\n \\n \\n \\n146 \\n \\n6637 \\n \\nCollection Summons (Collection Information Statement) \\n41 \\n \\n6638 \\n \\nCollection Summons (Income Tax Return) \\n \\n \\n41 \\n \\n6639 \\n \\nFinancial Records Summons \\n \\n \\n \\n \\n41 \\n \\n6668 \\n \\nTECS Entry Request \\n \\n \\n \\n \\n \\n41 \\n \\n6670 \\n \\nSeizure Disposition Report \\n \\n \\n \\n \\n10 \\n \\n6759* \\nRequest for Taxpayer Data \\n \\n \\n \\n \\n133 \\n \\n6854 \\n \\nInventory Control-Form 809 Receipt Books \\n \\n \\n25 \\n \\n7249-E \\n \\nAbstract and Statement \\n \\n \\n \\n \\n \\n50 \\n \\n7249-F \\nAbstract and Statement \\n \\n \\n \\n \\n \\n50 \\n \\n7249-M* \\nAbstract and Statement \\n \\n \\n \\n \\n \\n50 \\n \\n7251-A \\n \\nAccepted Offers in Compromise \\n \\n \\n \\n50 \\n \\n8176* \\nGeneral Purpose Notice Form (used for generation of \\n \\n41 \\nCP-515 through 519) \\n \\n \\n\",\n \"Records Control Schedules – \\n28 Tax Administration – Collection \\nBack to Table of Contents \\n390 \\nFORM NO. \\nDESCRIPTION \\n \\n \\n \\n \\n \\n \\nITEM NO. \\n \\n8191* \\nCollection Case Quality Check Sheet \\n \\n \\n \\n31 \\n \\n8194 \\n \\nStatistical Sampling Tally Sheet \\n \\n \\n \\n \\n31 \\n \\n8195 \\n \\nCollection Quality Review Transmittal Slip (SCCB) \\n \\n25 \\n \\n8196* \\nCollection Quality Review Transmittal Slip (CSF) \\n \\n25 \\n \\n8213 \\n \\nRecommendation to Delay Decision on Assessment of \\n41 \\nTrust Fund Recovery Penalty or Personal Liability \\n \\n8214* \\nReturns Compliance Program Report \\n \\n \\n \\n10 \\n \\n8258* \\nNotice of Insufficient Funds Penalty \\n \\n \\n \\n41 \\n \\n8265(C)* \\nFTD Alert Notice \\n \\n \\n \\n \\n \\n41 \\n \\n8272* \\nRequest for a Return (CP-169) \\n \\n \\n \\n41 \\n \\n8278 \\n \\nAssessment and Abatement of Miscellaneous Civil Penalties \\n41 \\n \\n8333 \\n \\nEmployment Tax Examination Check Sheet \\n \\n \\n56 \\n \\n8420* \\nACS Telephone Data Feeder Report \\n \\n \\n \\n10 \\n \\n8519 \\n \\nTaxpayer's Copy of Notice of Levy \\n \\n \\n \\n43 \\n \\n8546 \\n \\nClaim for Reimbursement of Bank Charges Incurred \\n \\n41 \\nDue to Erroneous Service Levy or Misplaced Payment Check \\n \\n8551 \\n \\nCertification of Transfer or Destruction of Receipts for \\n \\n88 \\nPayment of Taxes \\n \\n8602* \\nACS Incall Circuitry Review Worksheet \\n \\n \\n107 \\n \\n8603* \\nACS Outcall Circuitry Review Worksheet \\n \\n \\n107 \\n \\n8672 \\n \\nTrends and Patterns Report \\n \\n \\n \\n \\n31 \\n \\n8854 \\n \\nInitial and Annual Expatriation Information Statement \\n \\n151 \\n \\n10498- D \\nIntent to Commence or Continue Civil Action – Collection \\n58 \\nStatute Protection \\n \\n11661-A \\nFraud Development Recommendation-Examination \\n \\n6 \\n \\n12153-A \\nReferral Request for CDP Hearing and Request for \\n \\n41 \\nCDPTS Input \\n \\n12175 \\nThird Party Contact Report Form \\n \\n \\n \\n155 \\n \\n13090 \\nCaution Indicator Referral Report \\n \\n \\n \\n154 \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n391 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 29 \\n \\nTAX ADMINISTRATION – WAGE AND INVESTMENT (W&I) RECORDS \\n \\nThis Schedule covers records created and/or maintained by IRS Submissions Processing Campuses in \\ncarrying out their functions pertaining to: \\n \\n• \\nrevenue collecting and accounting; \\n• \\nprocessing, analysis and disposition of tax returns, tax information documents and \\nrelated records; \\n• \\nmailing of tax forms; \\n• \\ntranscription of statistical information; and \\n• \\npreparation of special reports. \\n \\nThis transmits revised text for Records Control Schedule (RCS) 29 for Tax Administration-Wage and \\nInvestment (W&I) Records. The records disposition authorizations in this Schedule are based on the \\nadministrative determinations of the Internal Revenue Service and disposal authorities granted by the \\nArchivist of the United States. RCS updates include a change in series title and description for Items \\n56(3) and 58(3), as well as disposition updates for these two items and Item 56(4)(c). Item 61 retention \\nfor Estate Tax Returns (for collection actions and for generation-skipping transfer tax considerations) has \\nbeen reduced. Item 127 also had a slight change in title to Fingerprint Records and Professional \\nCredentials of e-file Providers and some disposition updates to reflect current recordkeeping. \\n \\nOther updates include new Item 448 and NARA-approved retention for Link and Learn Taxes, and \\ndescription updates to Item 442A, IRS-USDA, Disclosure of Tax Information Files. Item 122 for the \\nAnnual Employer’s Return for Employee’s Pension or Profit-Sharing Plans has moved to RCS 24, item \\n95. Other items (128, 204, 209, 213, 218, 238, 246, 413, 422 and 424) in the Schedule have been \\nreserved with notice that related records are obsolete, no longer accumulating and eligible for immediate \\ndestruction. \\n \\nGeneral Records Schedules (GRS) authorities have been updated to reflect new National Archives and \\nRecords Administration (NARA) numbering scheme and retentions, including the minimum GRS \\ndisposition for system documentation. For any (temporary) electronic system in this Schedule, \\ndocumentation (i.e. data dictionary records, file specifications, code books, user guides - formerly \\n“Item D” for most systems) must be maintained for at least 5 years after the project/activity/ \\ntransaction is completed or superseded, or the associated system is terminated, or the associated \\ndata is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). \\n \\nTo facilitate reference, this Schedule contains a Forms Listing cross-indexed to specific items. A \\npreviously published Alphabetical Listing has been removed. \\n \\nNotes: \\n \\n1. \\nDocuments eligible for immediate destruction which would normally be retired or returned as \\nrefiles to a Records Center, but are physically located in the Service Centers should be destroyed \\nat the Service Centers when no longer needed. DO NOT RETIRE TO THE RECORDS CENTER. \\n \\n2. \\nTemporary Paper/Microfilm Records Converted To Digital Images. The approved retention period \\nfor temporary paper/microfilm records must be applied to scanned copies of the same records. \\nThe approved retention period for temporary paper/microfilm records must be applied to copies of \\nthose records in digital format. The original (hard copy) records can be destroyed upon \\nverification that the electronic versions are accurate reproductions and saved in an approved \\nelectronic recordkeeping system, unless legal or other business requirements preclude early \\ndestruction of the originals. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n392 \\n3. \\nAdministrative File. Items attached to a tax return or document, or considered a part of an \\nadministrative file (regardless of whether the items are physically with the return or document, or \\nmaintained in a physically separate file) are considered a part of the tax return or document. \\nThese items may include, but are not limited to: schedules, correspondence, audit reports work \\npapers, exhibits, wills, affidavits of appraisals, trust agreements, powers of attorney, briefs, \\noriginals, and copies of Revenue Agent’s Reports (RAR’s) and Form 843 claims, copies of any \\ntax returns, and any other items deemed necessary by any functional area within the IRS to \\n \\nsupport related tax administration activities and determinations; and to provide supporting \\ndocumentation and an audit trail. \\n \\nITEM NO \\nDESCRIPTION OF RECORDS \\n \\n \\nADMINISTRATIVE RECORDS \\n \\n1 \\n \\nGeneral Correspondence Files. Correspondence and related documents (not \\ncovered elsewhere in this Schedule) to or from the National Office, regional offices, \\narea offices (including Area, Zone or Local Office) pertaining to service center \\noperations, instructional material, and data concerning organization and staffing \\npractices, and achievements. (Excludes records documenting significant \\nprocedural and organizational matters, and selected records determined to have \\nreference value which shall be retained.) (Job No. NC1-58-80-6, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the year. \\n \\n2 \\n \\nAdministrative Files. Correspondence and related documents (not covered \\nelsewhere in this Schedule) pertaining to housekeeping or facilitative functions of the \\noverall administration and operation of the service center. (Job No. NC1-58-80-6, \\nItem 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after the end of the year. \\n \\n3 \\n \\nDelegations of Authority Files. Record copies documenting the delegations of \\nauthority. \\n \\n(1) To an individual or office in accordance with prescribed regulations and not \\nincluded in the Internal Management Document System. (These records are of a \\nlimited nature as opposed to delegation of authority records on a continuing basis \\nwhich are a part of the Internal Management Document System.) (Job No. NN-170-\\n16, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after close of the calendar year in which delegation of authority was \\nterminated. \\n \\n(2) Statutory Notices. Delegations of Authority for signing statutory notices. (Job No. \\nNC1-58-85-10, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after end of processing year in which delegation of authority was \\nterminated. \\n \\n4 \\n \\nComputer Run Books developed by the service center for operations under the \\nADP system. (Job No. NC1-58-82-9, Item 4) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n393 \\n(1) Copies of Run Books. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after the end of the processing year. \\n \\n5 \\n \\nEvaluation, Assistant and Internal Audit Reports. Reports submitted by the office \\nof Regional Inspector, regional office, and service center, together with related \\ncorrespondence and work papers. Reports cover special studies, internal audits of \\noperations, evaluation of program activities, conformance or variation to existing \\nprocedures and regulations for management purposes. \\n \\n(1) Record Copy. (Job No. NC1-58-80-6, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after completion or issuance of report. \\n \\n(2) All other copies. (Job No. NC1-58-85-10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years or when no longer needed in current operations, whichever is \\nearlier. \\n \\n6 \\n \\nMinutes or Summaries of Conferences and Meetings. Documentation of minutes \\nor summaries of conferences and meetings, including information or decisions \\nreached and actions taken, or to be taken. (Job No. NC1-58-85-10, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the year. \\n \\n7 \\n \\nManagement Survey and Project Reports. Narrative reports prepared for local \\nimplementation. (Job No. NN-170-16, Item 6) \\n \\n(1) Record Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after close of file. \\n \\n(2) All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n8 \\n \\nNarrative and Statistical Reports. Recurring narrative, statistical, progress, \\nproduction reports and Run No. GUF 83–40, Deleted Database Records (not \\ncovered elsewhere in this schedule). (Job Nos. NC1-58-80-6 and N1-58-87-6, Item \\n8) \\n \\n(1) Record Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n(2) All other copies. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n394 \\nDestroy when no longer needed in current operations. \\n \\n9 \\n \\nProduction and Work Control Transmittals, etc. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after completion of each annual program. \\n \\n10 \\n \\nProduction and Work Control Schedules, Registers and Reports (including \\nPerformance Evaluation Reporting System (PERS) Listings). (Job No. NC1-58-\\n85-10, Item 10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after completion of annual program. \\n \\n11 \\n \\nSystems Change Requests and supporting documents. (Job No. NC1-58-80-6, \\nItem 11) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after approval or rejection. \\n \\n12 \\n \\n Worksheets used as source documents to prepare punch cards. (Job No. NN-170-\\n16, Item 9) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after related punch cards are destroyed. \\n \\nNote: This records series is obsolete. All remaining records are eligible for \\ndestruction. \\n \\n13 \\n \\nDaily Production and Batch Control Cards and related forms and documents used \\nin the preparation of production control reports. (Job No. II-NNA-2729, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after reports are printed. \\n \\n14 \\n \\nWork Measurement Reports. Employee records, reports, schedules, machine \\ncontrol documents, worksheets, and equivalent documents. (Job No. NC1-58-76-9, \\nItem 4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after data has been recorded and balanced. \\n \\nNote: If time and attendance data is recorded on Form 3081, use General Records \\nSchedule 2.4 (IRS Document 12829), Item 030 for disposition. \\n \\n(1) Record copies used by Service Center Management Staff Reports Unit. \\n \\n(2) Other copies provided to supervisors and other working copies than in (1) above. \\n \\nAUTHORIZED DISPOSITION \\n \\nDestroy 60 days after data has been recorded and balanced. \\n \\n(3) Total Evaluation Performance System (TEPS), Quarterly Individual Performance \\nSummary Report (IPSR). (Job No. N1-58-94-4, Item 1) \\n \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n395 \\nDestroy hard copy listings/reports after 8 quarters plus the current quarter have \\npassed and the data has been recorded and balanced. \\n \\n15 \\n \\nCooperative Effort Incentive Pay Reports. Incentive pay forms, reports and \\nrecords (including Job/Operator Statistics and Analysis, as well as the Run 092-65 \\nOption Reports) used by the Local Incentive Pay Committee. (Job No. N1-58-87-6, \\nItem 15) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of the current quarter. \\n \\n16 \\n \\nMachine Logs and related documents used to record machine use on each \\nprogram. (Job No. NN-170-16, Item 10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after date of last entry. \\n \\n17 \\n \\nWork Measurement Master Cards. Employee Master Cards; Organization, \\nFunction and Program Master Cards; Machine Master Cards, and equivalent forms \\nand documents. (Job No. NN-170-16, Item 11) \\n \\nAUTHORIZED DISPOSITION \\nDestroy dropout or discontinued cards 6 months after end of each 6-month reporting \\nperiod (June 30 and December 31). \\n \\n18 \\n \\nWork Measurement Work Planning and Control Cards. Job Record Detail Card, \\nMachine Hour Card, Employee Performance Card and equivalent forms and \\ndocuments used for input and output in preparing staff-hour and machine-hour \\nreports. (Job No. II-NNA-2729, Item 8) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after related reports are printed. \\n \\n19 \\n \\nMagnetic Media Management Records. (Job No. N1-58-94-4) \\n \\n(1) Semiannual and Annual Inventory Records and Reports, Monthly Inventory \\nReports, Missing and Destroyed Media Records (used with Transaction Code 1 for \\naddition or deletion of tapes and disks). (Job No. NC1-58-85-10, Item 19) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n(2) Expired Retention Notifications. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n(3) Weekly Master Listings, Weekly Job-Run- File Listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 month after the end of the processing month. \\n \\n(4) Scratch Lists, Tape Cleaning Lists, Un-postable Lists. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 week after completion of action. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n396 \\n \\n(5) Daily Master Listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 week after processing week. \\n \\n20 \\n \\nQuality Review Forms, Reports and Records. (Job No. NC1-58-85-10, Item 20) \\n \\n(1) Sample Control, Error Logs and Error Notices (valid Forms 3926 and 3927). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the current quarter. \\n \\n(2) Invalid 3926 Listing and Invalid 3927 Listing. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after corrections post. \\n \\n(3) Selected Cum Records and Defect List File. \\n \\nAUTHORIZED DISPOSITION \\nDestroy old one when new one is printed. \\n \\n(4) DDES or Keypunch Input Forms 3927 and 3927A. \\n \\nAUTHORIZED DISPOSITION \\n(a) Destroy after data has posted to the Defect List and Cum Data File. \\n \\n(b) Other DDES or Keypunch Quality Assurance Input Documents can generally be \\ndisposed of after the data posts. \\n \\n(5) Quality Review Index and DDE Mismatch Listing. (Job No. NC1-58-78-4, Item 20) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after review is complete. \\n \\n(6) Service Center Collection Branch, Quality Review Record, Form 8509, Part 2. \\n(Job No. N1-58-87-6, Item 20) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after data has been input to computerized reports system. \\n \\nNote: Form 8509 is obsolete (as of 4/1/88). All remaining forms are eligible for \\ndestruction. \\n \\n21 \\n \\nComputer Systems Console Typer Sheets. Computer Printout Sheets containing \\ndata relating to reel numbers and tape runs. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 9 months or when no longer needed to resolve computer problems, \\nwhichever is earlier. \\n \\n \\n22 \\n \\nAudit Technical Time Report, or related documents, containing case and time \\nlistings of audit technical personnel. (Job No. NC1-58-85-10, Item 22) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n397 \\nDestroy after 2 years. \\n \\n23 \\n \\nTraining Program Files. Schedules, time-tables, evaluations, and plans of training \\ncourses; documents and reports pertaining to participation, instructions, attendance, \\nprogress and examinations; requests for material, services and information; data \\nrelating to training task forces; estimates of need for training; and related data (not \\nmade a part of personnel files and not covered elsewhere in this schedule). (Job No. \\nNC1-58-85-10, Item 23) \\n \\n(1) Records covering courses held in parts. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after completion of entire course. \\n \\n(2) All other records (except selected over-all records of training which may be \\nretained until no longer needed in current operations). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after close of the year. \\n \\n24 \\n \\nTraining and Development Records of Individuals. Forms, memorandums, and \\nreports pertaining to participation, progress and grades; evaluations and summaries \\nof the performance and effectiveness of individuals in courses, training or career \\ndevelopment projects; and applications and records of students in correspondence \\ncourses. (Job No. NN-170-16, Item 17) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n25 \\n \\nEvaluations of Classroom Instructors. Forms or memorandums used to evaluate \\nthe performance and effectiveness of classroom instructors. (Job No. NN-170-16, \\nItem 18) \\n \\n(1) Record Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after completion of course or 1 year after end of instructor’s assignment. \\n \\n(2) All other copies. (Job No. NC1-58-85-10, Item 25) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n26 \\n \\nTraining Course Status Notices. \\n \\n(1) Master Copy. (Job No. NN-170-16, Item 19). \\n \\nAUTHORIZED DISPOSITION \\nDestroy when suspended or obsolete. \\n \\n(2) All other copies. (Job No. NN-170-16, Item 19) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n(3) Training Material Status Notice Transmittals. (Job No. NC1-58-85-10, Item 26) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n398 \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of subsequent transmittal notice. \\n \\n27 \\n \\nField Assistance Customer Comment Card (Form 12259). The Customer \\nSatisfaction Comment Card is used by taxpayers to provide feedback to Field \\nAssistance. Card is in the form of a 3 color scan form and is handed out in the Field \\nAssistance Offices to walk-ins. Cards are folded and returned to the survey \\nprocessing center for data collection and quality review. (Job No. N1-58-09-9) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 60 days old. \\n \\nNote: Field Assistance Customer Comment Card data is captured and entered \\ninto a quality review system. Forms 13359 serve as Data Collection \\nInstruments and inputs to this system which will be scheduled separately. The \\ndisposition of these inputs, once approved, will be reiterated on the SF 115 \\nsubmitted for this Quality Review System. \\n \\n28 \\n \\nCheck and Bond Issue Lists. Memorandum copies of lists and related documents. \\n \\n(1) Check Issue Lists. (Job No. NC1-58-85-10, Item 28) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after date of receipt. \\n \\n(2) Bond Issue Lists. (Job No. NN-170-16, Item 21) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after date of receipt. \\n \\n29 \\n \\nDesignations of Certifying Officers. Forms, lists and correspondence relating to \\nthe designation of Internal Revenue Service Officers and employees to certify \\nvouchers to disbursing officers for payments from appropriated funds. Also includes \\nrecords pertaining to recommendations for appointments and revocations; and \\nrevocations and notices of appointments and revocations. (Note: Segregate \\nterminated delegations of authority on a continuous basis.) (Job No. NC1-58-85-10, \\nItem 29) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after revocation. \\n \\n30 \\n \\nIdentification Badges. Worn to permit building access. (Job No. NC1-58-85-9, Item \\n30) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after employee discharge and verification against issuing and receipt \\nrecords. \\n \\n31 \\n \\nMembership in Professional Organizations. Correspondence, reports, copies of \\nspeeches, minutes of meetings, publications, newsletters, and other material related \\nto membership and participation of Service officials and supervisory employees in \\nprofessional societies and organizations. (Participation authorized by the Service.) \\n(Job No. NC1-58-85-10, Item 31) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n399 \\nDestroy after 3 years or when no longer needed in current operations, whichever is \\nearlier. \\n \\n32 \\n \\nPhysical and Document Security Files. Correspondence, reports and plans \\nreflecting implementation of Service policies and procedures developed in the \\nadministration of the Accident Prevention, Emergency Planning and Security \\nPrograms, includes Boards of Inquiry and evaluation surveys or inspections in these \\nthree areas. (Job No. NC1-58-85-10, Item 32) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n \\n33 \\n \\nIdentification Media and Related Records. (Job No. NC1-58-80-6, Item 33) \\n \\n \\n \\n(1) IRS Employee Identification Card, (Forms 6054, 6055, and 6056) and Civil \\nDefense Card. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon final turn-in by person to whom issued. \\n \\nNote: Forms 6054, 6055 and 6056 are obsolete (as of end of calendar year 2010) \\nand should be destroyed in accordance with these approved disposition \\ninstructions. \\n \\n(2) Numerical Records of Identification Media. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after last entry for turn-in is made. \\n \\n(3) Alphabetical Identification Media Requests. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after being placed in the dead file. \\n \\n(4) Prepared List of Personnel Authorized Access to Restricted/Secured Areas. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months. \\n \\n(5) All other records and correspondence pertaining to identification media. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n \\n(6) Fingerprint card, FS-258. (Job No. N1-58-98-12, item 10) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after participant is removed from program. \\n \\n34 \\n \\nEmergency Planning Files. Records relating to the day-to-day administration and \\noperation of the emergency planning program, such as program memorandums, \\ncorrespondence and instructions relating to test exercises, tests of emergency \\ncommunications equipment, and copies of reports. (Job No. NC1-58-85-10, Item 34) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded by new plan and lists, or when declared obsolete. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n400 \\n \\n35 \\n \\nRelocation Plans and Lists. Records pertaining to the emergency relocation plan, \\nand emergency relocation cadre assignment. (Job No. NC1-58-85-10, Item 35) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded by new plan and lists, or when declared obsolete. \\n \\n36 \\n \\nSafety Program Files. Correspondence and related documents (not covered \\nelsewhere in this Schedule) pertaining to safety program progress, comparative \\nsafety and accident data, etc. (Job No. NC1-58-85-10, Item 36) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded by new plan and lists, or when declared obsolete. \\n \\n37 \\n \\nAccident Case Files. Case files containing personal injury, investigative, and motor \\nvehicle accident reports; exhibits, statements of fact and related correspondence. \\n \\nNote: Record copies of no lost time injury reports maintained in regional \\nFacilities Management Branch; those of lost time injury and motor vehicle \\naccident reports maintained in National Office Protective Programs Branch. \\n(Job No. NN-170-16, Item 29) \\n \\n(1) Motor Vehicle Accident Records. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after case is closed. \\n \\n(2) Employee Personal Injury Records. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after date of accident. \\n \\n38 \\n \\nCertified and Registered Mail Records. (Job No. NC1-58-85-10, Item 38) \\n \\n(1) Registers and receipts of incoming and outgoing certified and registered mail \\n(except Statutory Notices). \\n \\n(a) Other Than Tax Related. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n(b) Tax Related (except Statutory Notices). \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n(c) Undeliverable 105C/106C Letters. IRS Letter 105C Claims Disallowed and 106C \\nClaims Partially Disallowed which are returned as undeliverable and no current \\naddress can be located. (Job No. N1-58-08-14) \\n \\nNote: Disposition is related to Questionable Refund Program (QRP) and successor \\nfunctions returns only. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n401 \\nDestroy when no longer needed. \\n \\n(2) Statutory notices. Computerized certified mailing lists. (Job No. N1-58-94-1, Item \\n38) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Centers 3 years after the date of assessment. \\nDestroy 12 years after end of processing year. \\n \\n(3) Registers and receipts of certified and registered mail for statutory “Notices of \\nIntent to Levy” (issued pursuant to IRC 6331[d]) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after the date of statutory notice. \\nDestroy 12 years after the date of statutory notice. \\n \\n39 \\n \\nNotice Delivery System (NDS). Notice Delivery System (NDS) is an IRS application \\nwithin the Wage and Investment Division that provides a more efficient mail \\nprocessing function. NDS enables faster processing of taxpayer notices, higher \\nlevels of postal discount, and meets critical print site mailing requirements for \\nsending multiple notices to taxpayers. The system tracks domestic certified and \\nreturn receipt request mail and returns information on delivery status, such as \\ndelivered, refused, and returned to sender. The system serves as a print system that \\ngenerates notices from IRS Correspondence files to taxpayers. \\n \\n(A) Inputs: The United States Postal Service sends files to NDS containing the \\nresults of mail delivery including information such as electronic file header record ID, \\nelectronic file type, electronic file number, date of mailing, time of mailing, entry \\nfacility, payment account number, method of payment, Post Office of Account ZIP \\ncode, Database Security Audit System (DSAS) Confirmation number, pickup \\nrequested indicator, Postal Service Electronic File Version Number, unique \\ndeveloper ID code, shipping/manifesting software’s product version number, file \\nrecord count, filler, Electronic File Detail Record ID, class of mail, package \\nidentification code, destination information and other tracking information for the \\ncertified and registered mail delivery. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for business. \\n \\n(B) System Data: (Job No. N1-58-11-6) \\n \\n(1) IRS notices sent via mail to taxpayers. \\n \\nAUTHORIZED DISPOSITION \\nDelete 10 days after mail date. \\n \\n(2) Certified Mail data including a record of certified mail numbers and USPS delivery \\ninformation held in the Certified Mail Repository portion of NDS. \\n \\nAUTHORIZED DISPOSITION \\nDelete 12 years after processing year. \\n \\n(C) Outputs: Outputs consist of printed notices mailed to taxpayers, and are \\nconsidered non-record. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n402 \\nNo Disposition Necessary (Non-record). \\n \\n40 \\n \\nRecords Disposition Files. Includes descriptive inventories, disposal \\nauthorizations, schedules for retirement of records, records transmittal and receipt \\nforms for retirement to Federal Records Centers, reports of disposition, and related \\ndocuments. \\n \\n \\n(1) Records Transmittal and Receipt Documents. (Job No. NC1-58-80-6, Item 40) \\n \\n(a) Record Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related records are destroyed, or when no longer needed for \\nadministrative or reference purposes, whichever is later. \\n \\n(b) All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations or when certification of \\ndestruction is received. \\n \\n(2) Disposal Authorization Documents. (Job No. NC1-58-80-6, Item 40) \\n \\n(a) Record Copy. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related records are destroyed, or when no longer needed for \\nadministrative or reference purposes, whichever is later. \\n \\n(b) All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n(3) Disposition and Holdings Reports and other related material. (Job No. NN-170-\\n16, item 40) \\n \\n(a) Record Copy. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n(b) All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n41 \\n \\nNumerical History Forms Files. Form History Requests for a new or revised form; \\nForm Status Notices; copies of current forms; information on completed and \\ncontemplated changes or revisions, including notes, rough drafts or work papers; \\ncopies of regulations, administrative issuances, or other instructions. Includes \\ncorrespondence, conference notes and documentation relating to final approval of \\nforms. (Job No. NC1–58–80–6, Item 41) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after form becomes obsolete. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n403 \\n \\n42 \\n \\nInternal Control Files. Card files, tickler files, and other types of files used to record \\naction taken and control workflow (not covered elsewhere in this Schedule). (Job No. \\nNC1-58-76-9, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year or when no longer needed in current operations. \\n \\n43 \\n \\nManagement Document Distribution Control, or equivalent records used in the \\ncontrol and distribution of internal management documents. (Job No. NN-170-16, \\nItem 36) \\n \\nAUTHORIZED DISPOSITION \\nDestroy except current card and the one that immediately precedes current card. \\n \\n44 \\n \\nReference Files. Extra copies of correspondence and reports, reference copies of \\ncomputer-produced reports, directives and internal management documents, walk-in \\ncontact cards, or other material retained solely for reference purposes in current \\noperations. (Job No. NC1-58-80-6, Item 44) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when obsolete or superseded, or when no longer needed in current \\noperations. \\n \\n45 \\n \\nResident Programmer Analysts (RPA) Records. (Job No. NN-173-152, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after superseded, or when no longer needed in current operations. \\n \\n46 \\n \\nRecords Relating to Disclosure. Form 5466B (Multiple Records of Disclosure). \\n(Job No. NC1-58-80-6, Item 46) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 6 years after end of processing year. \\n \\n \\n47 \\n \\nInformation Items. Tax-related communications and information alleging or \\nindicating a violation within the investigative jurisdiction of the Internal Revenue \\nService. \\n \\n(1) Transmittal Memorandums of information items and other information from area \\noffices to service centers. (Job No. NC1-58-76-9, Item 32) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n(2) Non-tax related and insignificant tax items. (Job No. NC1-58-82-9, Item 47) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 90 days after receipt or after post review, whichever is later. \\n \\nNote: All must receive post review before destroying. \\n \\n(3) Currency Transaction Records. Reports filed by financial institutions and \\nbusinesses relating to financial transactions as required by the Currency and Foreign \\nTransaction Reporting Act. (Job No. N1-58-93-3, Item 15) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n404 \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after the end of the processing year or when no \\nlonger needed in office. \\nDestroy 11 years after the end of the processing year. \\n \\n(4) Other closed tax related items sent to files. (Job No. NC1-58-76-9, Item 32) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after closing date. \\n \\n(5) Closed tax related items, transferred to another service center. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after closing date. \\n \\n(6) Closed tax related items sent to Examination, Collection, Employee Plans and \\nExempt Organizations, Criminal Investigation. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after closing date. \\n \\n(7) Closed tax related items to Prior Investigations. (Job No. NC1-58-78-4, Item 47) \\n \\nAUTHORIZED DISPOSITION \\n \\nDestroy 10 years from closing date. \\n \\n(8) Tape File (Form 4789) Criminal Investigation/ \\nCustoms Tape Exchange Program \\n(Back-Up Tape). (Job No. NC1-58-80-6, Item 47) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after shipment date. \\n \\nNote: Form 4789 is obsolete (as of 2006), and has been superseded by FinCEN \\nForm 104 37683N. \\n \\n48 \\n \\nEmployer’s Annual Return of Allocated Tips, Form 8027 (CSPC Only). Includes \\nForm 8027, Form 8027–T, attachments, and determination letters. (Job No. N1-58-\\n87-6, Item 48) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2, 1 year after the end of the year in \\nwhich the returns were numbered and processed. \\nDestroy 6 years after the end of the processing year. \\n \\n49 \\n \\nAll Taxpayer Case Files. (Job No. NC1–58–85–10, Item 49) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after case is closed, or when no longer needed, whichever is earlier. \\n \\n50 \\n \\nDocumentation of the Tax Equity and Fiscal Responsibility Act (TEFRA) Tip \\nIncome Study (ANSC only). The study is congressionally mandated under the \\nTEFRA of 1982. Documentation includes Forms 8027, transcripts of Forms 8027 and \\nassociated work papers. (Job No. N1-58-87-6, Item 50) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n405 \\nRetire to Records Center after December 31, 1991. \\nDestroy after December 31, 1999. \\n \\nNote: These records are no longer accumulated. These records have met their \\nfinal disposition and should be destroyed. \\n \\n51 \\n \\nClosed 100 Percent Penalty File (Form 2749). (Job No. N1-58–87-6, Item 51) \\n \\nAUTHORIZED DISPOSITION \\nDestroy at the end of June and at the end of December those forms over 6 months \\nold. \\n \\n52 \\n \\nPayer Master File Entity Change Entry (Form 8487) used in resolving unpostable \\ncases. (Job No. N1-58-87-6, Item 52) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the processing year. \\n \\nNote: Form 8423 (Notice of Action for Entry on Payer Master File) previously \\ncovered by this item is obsolete (as of 4/1/88) and has been removed from this \\nSchedule. This form has met its final disposition and all copies are to be \\ndestroyed. \\n \\n53 \\n \\nSelf-Assessed Penalties Return (Form 8210). (Job No. N1-58-87-6, Item 53) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the end of the processing year. \\nDestroy 4 years after the end of the processing year. \\n \\n54 \\n \\nPower of Attorney (POA)/Tax Information Authorization (TIA), Centralized \\nAuthorization File (CAF). Authorization for a third party to act on behalf of a \\ntaxpayer before IRS or to receive or inspect certain tax information for the taxpayer. \\n \\n(1) POAs and TIAs (Hard Copy) used as input documents to the CAF. \\n \\nAUTHORIZED DISPOSITION \\nRetire to IRS C-Site one year after year of processing. \\nDestroy after January 2 of the year following the purge year which is identified by the \\nfirst 2 digits of the SDLN on the POA or TIA. (Job No. NC1-58-85-10, Item 54) \\n \\n \\nRETURNS PROCESSING RECORDS \\n \\n55 \\n \\nElectronically Filed Individual, Partnership and Fiduciary Income Tax Returns. \\nIncludes all tax returns which are filed with the Service through any type of electronic \\nmeans. \\n \\n(1) Tax return records filed electronically and maintained on magnetic tape, laser \\noptical disk, magnetic disk or other such paperless medium. (Job No. N1-58-95-1) \\n \\nAUTHORIZED DISPOSITION \\n \\n \\n \\n \\n \\n \\nDestroy on or after January 16, six years after the end of the processing year unless \\nneeded for Collection Statute Expiration Date (CSED) Extract due to a balance due. \\n \\n(2) Form 8453, U.S. Individual Income Tax Declaration for an IRS e-file Return; Form \\n8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return; \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n406 \\nForm 8453-X, Political Organization Declaration for Electronic Filing of Notice 527 \\nStatus; W–2, Wage and Tax Statements; and related schedules not conducive to \\nelectronic transmission. (Job No. N1-58-95-1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2 through March 31 following the year \\nin which the returns were numbered and processed. \\nDestroy on or after January 16, 6 years after the end of the processing year unless \\nneeded for Collection Statute Expiration Date (CSED) Extract due to a balance due. \\n \\nNote: Form 8453-OL is obsolete (as of 8/5/99). All copies of this form should be \\neligible for destruction, unless needed for CSED. \\n \\n(3) Form 8633, Application to Participate in the Electronic Filing Program. \\n(Job No. N1-58-95-1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after participant is removed from the program. \\n \\n(4) Form 9041, Application for Electronic/Magnetic Media Filing of Business and \\nEmployee Benefit Plan Returns. (Job No. N1-58-95-1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after participant is removed from the program. \\n \\nNote: Form 9041 is obsolete (as of 5/13/04). All copies of this form should be eligible \\nfor destruction. Form 8633 has replaced Form 9041. \\n \\n(5) Paper images of tax returns created from electronic storage medium. \\n(Job No. N1-58-95-1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after the need for the creation of the paper image has been satisfied. \\n \\n(6) Forms 8879 and 8879 (SP), IRS e-file Signature Authorization. Taxpayers use IR \\nForm 8879 when their return is filed electronically using the practitioner Personal \\nIdentification Number (PIN) method or when the taxpayer authorizes the electronic \\nreturn originator to enter the taxpayer’s PIN on his/her electronically filed return. The \\n8879 (SP) is a Spanish language equivalent. These forms are used exclusively for \\nindividual tax filing. (Job No. N1-58-06-5) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when no longer needed for processing. \\nDestroy on or after January 16, six years after the processing year unless needed \\nfor Collection Statute Expiration Date (CSED), TIGTA investigation, and/or Criminal \\nInvestigative Division (CID) investigation. \\n \\n56 \\n \\nIncome Tax Returns Filed by Individuals, Partnerships and Fiduciaries. These \\nrecords include the Forms 1040 series, with related schedules, correspondence, \\naudit reports, work papers and other documents attached to the return or considered \\na part of the administrative file, regardless of whether the documents are physically \\nwith the return or maintained in an attachment file. \\n \\n(1) Returns filed in original blocks in account number, original document locator \\nnumber (DLN) sequence, or renumbered in document locator sequence on or before \\nDecember 31. (Job No. N1-58-95-1) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n407 \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2 through March 31 following the year \\nin which the returns were numbered and processed. \\nDestroy on or after January 16, 6 years after the end of the processing year unless \\nneeded for Collection Statute Expiration Date (CSED) Extract due to a balance due. \\n \\n(2) Returns in penalty file. Returns on which a penalty of 50% or more has been \\nassessed, and cases for which Criminal Investigation Division has requested longer \\nretention. (Job No. N1-58-95-1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning July 1 through September 30 following the year \\nin which the returns were numbered in the penalty or supplemental. \\nDestroy 6 years and 9 months after the end of the calendar year in which case is \\nclosed. \\n \\n(3) Refund litigation tax returns and related case materials. Returns and all related \\ndocuments provided Counsel, including but not limited to, original and/or amended \\nreturns, exam administrative files and correspondence. All documents are \\nphotocopied for the case file. W&I also maintains any email communications \\npertaining to the case, history sheet and Counsel memo on the case file. (Job No. \\nDAA-0058-2021-0007-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of CY in which case is closed. \\nRetire (paper records) to Records Center 3 years after cutoff. \\nDestroy 10 years after cutoff. \\n \\nNote: Records were previously approved for destruction 7 years after \\nestablishment of file under Job No. N1-58-95-1. Series description and title \\nhave also been updated, previously Returns in potential refund litigation case \\nfiles. \\n \\n(4) Education Credits (American Opportunity and Lifetime Learning Credits) Form \\n8863. This form is used to compute allowable education credits and is filed with \\nIndividual Tax Return Forms 1040/1040A. \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n(a) Filed with returns in original blocks in account number, original document locator \\nnumber (DLN) sequence, or renumbered in document locator sequence on or before \\nDecember 31. (Job No. N1-58-99-5) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2 through March 31 following the year \\nin which the returns were numbered and processed. \\nDestroy after January 16, 6 years after the end of the processing year unless \\nneeded for the Collection Statute Expiration Date (CSED) Extract. \\n \\n(b) Filed with returns in penalty file. Returns on which a penalty of 50% or more has \\nbeen assessed, and cases for which Criminal Investigation Division has requested \\nlonger retention. (Job No. N1-58-99-5) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning July 1 through September 30 following the year \\nin which the returns were numbered in the penalty or supplemental series. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n408 \\nDestroy 6 years after the end of the processing year in which case is closed. \\n \\n(c) Filed with returns and refund litigation case materials (under Item 56(3) in this \\nSchedule). Returns and all related documents. (Job No. DAA-0058-2021-0007-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of CY in which case is closed. \\nRetire (paper records) to Records Center 3 years after cutoff. \\nDestroy 10 years after cutoff. \\n \\nNote: Records were previously approved for destruction 7 years after \\nestablishment of file under Job No. N1-58-95-1. \\n \\n(5) Election to include Stock in gross income pursuant to Section 83(b). \\n \\nNote: Maintain in an alphabetical drop file by year. (Job No. N1-58-98-12, item \\n2) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after December 31 of the year of receipt. \\nDestroy 6 years after December 31 of the year of receipt. \\n \\n(6) Reserved. \\n \\n(7) Form 8752, Required Payment or Refund Under Section 7519 (Job No. N1-58-\\n98-12, Item 14) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire 18 month after end of processing year. \\nDestroy 7 years after end of processing year. \\n \\n57 \\n \\n(1) Declaration of Estimated Individual Income Tax or Equivalent Forms. (Job No. \\nNC1-58-78-4, Item 57) \\n \\n(a) Taxable Declaration of Estimated Income Tax or equivalent forms with \\nremittance. \\n \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 4 years after end of processing year filed. \\n \\n(2) Declarations numbered and processed January 1 through December 31. (Job No. \\nN1-58-87-6, Item 57) \\n \\n \\n(3) Non-taxable Declarations. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2, 1 year after the end of the year in \\nwhich numbered and processed. \\nDestroy upon receipt. \\n \\n(4) Taxable Non-remittance Declarations. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2, 1 year after the end of the year in \\nwhich numbered and processed. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n409 \\nDestroy upon receipt. \\n \\n58 \\n \\nU.S. Corporation Income Tax Returns. Internal Revenue Form 1120, US \\nCorporation Income Tax Return (and related forms, schedules, and exhibits) is used \\nto report the income, gains, losses, deductions, credits, and to figure the income tax \\nliability of a corporation. In the past, indices have been used to manually research \\nsuch returns for request activity. Associated records include closed Penalty Case \\nFiles, Refund Litigation Case Files, and closed Criminal Investigation Case Files \\naffecting corporations. This Schedule reduces the retention period of the Form 1120, \\nassociated Schedules, other documentation (associated documentation), exhibits, \\nand all indices from 75 years to 50 years (with the exception of sub-Item 5c which \\nremains at 6 years retention. \\n \\n(1) Returns and Work Papers numbered and processed January 1 through June 30. \\n(Job No. N1-58-12-1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2 through March 31 following the year \\nin which numbered and processed. \\nDestroy 50 years after end of the processing year. \\n \\n(2) Returns and Work Papers numbered and processed July 1 through December \\n31. (Job No. N1-58-12-1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning July 1 through September 30 following the year \\nin which numbered and processed. \\nDestroy 50 years after end of the processing year. \\n \\n(3) Refund litigation tax returns and related case materials. Returns and all related \\ndocuments provided Counsel, including but not limited to, original and/or amended \\nreturns, exam administrative files and correspondence. All documents are \\nphotocopied for the case file. W&I also maintains any email communications \\npertaining to the case, history sheet and Counsel memo on the case file. (Job No. \\nDAA-0058-2021-0007-0003) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of CY in which case is closed. \\nRetire (paper records) to Records Center 3 years after cutoff. \\nDestroy 10 years after cutoff. \\n \\nNote: Records were previously approved for destruction 50 years after \\nestablishment of file under Job No. N1-58-12-1. Series description and title \\nhave also been updated, previously Returns and related documents in \\npotential refund litigation case files. \\n \\n(4) Return by an Officer, Director, or Shareholder with respect to the Organization or \\nReorganization of Foreign Corporation and Acquisition of its Stock. (Form 959). (Job \\nNo. N1-58-12-1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center July 1 through September 30 following the year in which \\nnumbered and processed. \\nDestroy 50 years after end of processing year. \\n \\n(5) Election to be treated as a DISC (Form 4876). (Job No. N1-58-12-1) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n410 \\n \\n(a) Filed a Form 1120 DISC for any taxable year for which the election is effective. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center July 1 \\nthrough September 30 following the year in which \\nnumbered and processed. \\nDestroy 50 years after end of processing year. \\n \\n(b) Revoked or Terminated and has filed a Form 1120 DISC during any taxable year \\nfor which the election is effective. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center July 1 \\nthrough September 30 following the year in which \\nnumbered and processed. \\nDestroy 50 years after end of processing year. \\n \\n(c) Has not filed a Form 1120 DISC during any of the taxable years that the election \\nwas effective. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center July 1 \\nthrough September 30 following the year in which \\nnumbered and processed. \\nDestroy 6 years after the election is effective. \\n \\n(6) Returns in penalty files. Returns on which a penalty has been assessed, and \\ncases for which the Criminal Investigation Division has requested longer retention. \\n(Job No. N1-58-12-1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center July 1 \\nthrough September 30 following the year in which \\nreturns were numbered in the penalty or supplemental series. \\nDestroy 50 years after the end of the calendar year in which penalties were \\nassessed and case closed. \\n \\n59 \\n \\nIncome Tax Index Cards (Official Record Copies). Index cards used as a cross-\\nreference to U.S. Corporation Income Tax Returns, work papers, penalty case files, \\nrefund litigation case files involving corporations, assessment lists, Unit Ledger \\nCards (ULCs), and other documents. No longer accumulating at the Submissions \\nProcessing Centers. (Job No. N1-58-12-1) \\n \\n(1) Index cards for individual, partnership and fiduciary income tax returns, and other \\nmiscellaneous returns. \\n \\nAUTHORIZED DISPOSITION \\nDestroy concurrent with destruction of final tax returns to which specific index \\nrelates. \\n \\n(2) Index Cards for Corporation Income Tax Returns (1917-1948). \\n \\n(a) Index Cards for 1917. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy concurrent with destruction of final tax returns to which specific index \\nrelates. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n411 \\n(b) Index Cards for 1918–1948. \\n \\nAUTHORIZED DISPOSITION \\nDestroy concurrent with destruction of final tax returns to which specific index \\nrelates. \\n \\n(c) Index Cards for Corporation Income Tax Returns (1949 and subsequent years). \\n \\nAUTHORIZED DISPOSITION \\nDestroy concurrent with destruction of final tax returns to which specific index \\nrelates. \\n \\n60 \\n \\nUnidentifiable Tax Returns (Signed/Unsigned), which do not contain sufficient \\nentity information to identify the taxpayer and/or taxpayer cannot be determined by \\nthe signature and tax return cannot be processed. (Job No. N1-58-87-6, Item 60) \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately once determination has been made that the return is \\nunidentifiable \\n \\n61 \\n \\nEstate Tax Returns. These records include all Forms 706 (United States Estate \\n(and Generation-Skipping Transfer) Tax Return), 712 (Life Insurance Statement), \\n8971 (Information Regarding Beneficiaries Acquiring Property from a Decedent) and \\nrelated schedules, correspondence, and documents such as wills, appraisals, trust \\nagreements, powers of attorney, briefs, etc., and any related gift tax return (Forms \\n709) filed by decedent. \\n \\nForms 706 are governed under Chapter 11 of the Internal Revenue Code (IRC). \\nGenerally, the Form 706 is used to report the date-of-death fair-market value of \\nproperty a decedent owns and transfers at death. Transfers of property made \\nduring life, and reported on U.S. Gift Tax Returns (Forms 709) under Chapter 12 \\nof the IRC, are also included in the calculation of the federal estate tax. \\n \\nGeneration-Skipping Transfer (GST) Tax is governed under Chapter 13 of the \\nIRC. Generally, the GST tax is imposed on certain transfers of property to a \\ngeneration removed from the donor or the decedent making the transfer of \\nproperty. GST tax can be calculated on Forms 706 and Forms 709 when transfers \\nare made directly. When transfers are made indirectly through the use of trust \\nagreements, GST Tax Returns for Distributions (Forms 706-GS(D)) and GST Tax \\nReturns for Terminations (Forms 706-GS(T)) are filed to calculate GST tax \\ninstead. \\n \\nNote: The following constitute disposition updates under Job No. DAA-0058-\\n2021-0005. Records were previously approved for destruction 75 years after \\nthe end of the processing year under Job No. N1-058-94-4. \\n \\n(1) Originals [Form 706, 709], reviewed and renumbered by Examination. (Job No. \\nDAA-0058-2021-0005-0001) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 6 months after Examination closure, except for those \\nestate tax returns which contain generation skipping transfers. \\n \\nDestroy 40 years after end of processing year. \\n \\n(2) Generation-Skipping Transfer Tax Return [Form 706, 709, 706-GST or GSD] and \\nrelated documents. (Job No. DAA-0058-2021-0005-0002) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n412 \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the end of the processing year. \\nDestroy 40 years after end of processing year. \\n \\n(3) File folders set-up to house returns and related documents prior to examination \\nand renumbered DLN. These folders should all be screened to remove any returns or \\ncorrespondence that should be processed and forwarded to Examination. After \\nscreening, dispose as follows: (Job No. DAA-0058-2021-0005-0003) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related Estate Tax Returns are retired to Records Center in \\naccordance with (1) above. \\n \\n62 \\n \\nGift Tax Returns. United States Gift Tax Returns (Form 709) are governed under \\nChapter 12 of the Internal Revenue Code (IRC). Generally, the federal gift tax \\napplies to any transfer by gift of real or personal property, whether tangible or \\nintangible, that is made directly or indirectly, in trust, or by any other means. Gift tax \\nis a cumulative tax and is also reportable on United States Estate Tax Returns (Form \\n706). Lifetime taxable gift information is used for the computation of estate tax. \\n \\nGifts made with a value above a certain threshold, determined annually, are reported \\n(or have been reported) on either Form 709 or United States Short Form Gift Tax \\nReturn (Form 709A). Gift tax returns typically include a variety of attachments which \\nmust be kept with the original tax return at all times. \\n \\nA gift tax return is disposed of in one of several ways described below. IN NO \\nINSTANCE SHOULD A FORM 709 OR 709A BE DISPOSED OF PRIOR TO THE \\nDEATH OF THE TAXPAYER. Once the taxpayer is deceased, any related gift tax \\nreturns [Form 709] will be associated with [Estate Tax Return] Form 706 (if required \\nand filed for the taxpayer) or disposed of as outlined in this Schedule. \\n \\nThe criteria and disposition instructions for gift tax returns are as follows: \\n \\nA. Gift Tax Returns Associated with Estate Tax Returns. \\n \\nNote: NARA approved an IRS request to reduce the retention of Estate Tax Returns \\nfrom 75 years to 40 years under Job No. DAA-0058-2021-0005. This change in \\ndisposition cancels/replaces NARA Job No. N1-058-94-004 in association with Item \\n61 Estate Tax Returns above in this Schedule. \\n \\n1. If a Form 706 [Estate Tax Return] has been filed for a decedent, then associate all \\ngift tax returns [Form 709] filed for the decedent with the estate tax return. Gift tax \\nreturns that have been associated with Form 706 are scheduled for disposition under \\nRCS 29, Item 61, Estate Tax Returns. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Federal Records Center by associating all related Form 709 with Form 706 \\nin accordance with RCS 29, Item 61, Estate Tax Returns. \\n \\n2. If the gift tax returns were not associated with the Form 706 AND are identified at \\nthe time of a purge, then associate all gift tax returns with [Estate Tax] Form 706 \\nwhich is already in storage at a Federal Records Center. Use procedures found in \\nIRM 3.5.61.25 and Job Aid - Supplement to IRM 3.5.61.25 for C-Site Purge for \\nguidance. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n413 \\n \\nAUTHORIZED DISPOSITION \\nRetire to Federal Records Center by associating all related Form 709 with Form 706. \\n \\nB. Gift Tax Returns Filed by Taxpayers Now Deceased with No Requirement to \\nFile an Estate Tax Return. \\n \\nIf during a purge AND in accordance with IRM 3.5.61.25 and Job Aid - Supplement to \\nIRM 3.5.61.25 for C-Site Purge, it is determined that the taxpayer is deceased; no \\nForm 706 has been filed; and guidance provided by E&G Workload Selection and \\nDelivery determines no Form 706 is required to be filed, then the gift tax returns may \\nbe destroyed. (Job No. N1-58-04-002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy three months after ALL criteria listed below have been met: \\n \\n1) Purge completed in accordance with IRM 3.5.61.25 and Job Aid – \\nSupplement to IRM 3.5.61.25 for C-Site Purge \\n2) Taxpayer date of death is confirmed using IDRS \\n \\n3) No Form 706 has been filed for the taxpayer \\n4) No Form 706 is required to be filed \\nC. Gift Tax Returns Filed by Taxpayers Not Yet Deceased. \\nGift tax returns filed by taxpayers who are not yet deceased will remain in storage \\nuntil the taxpayer has been verified as deceased. Approximately every five years, \\nWage & Investment (W&I) will conduct a purge using procedures developed in IRM \\n3.5.61.25 and Job Aid – Supplement to IRM 3.5.61.25 for C-Site Purge. All gift tax \\npurges must be coordinated with E&G Workload Selection and Delivery to ensure the \\ntiming does not interfere with any special projects planned or in progress. (Job No. \\nN1-58-04-002) \\nRetain until notified to pull specific gift tax returns for association with an estate tax \\nreturn or to purge specific gift tax returns for re-scheduling under Items A2 or B \\nabove. \\nNote: During the lifetime of a taxpayer, requests to pull gift tax returns may be made \\nfor gift tax audits, for reference, or for taxpayer inquiries. In all cases, gift tax returns \\nmust be returned for continued storage until the taxpayer is deceased and disposition \\nis made in accordance with A-C of this Schedule. \\n \\nD. Gift Tax Returns Not Associated With Gift Tax Return Under The 1977 Tax \\nLaws (IRC 6501), 1966 through 1975 have been destroyed and will be removed \\nfrom this Schedule when next updated. (Job No. N1-58-04-2) \\n \\nE. Gift Tax Returns Not Associated With Estate Tax Return Under 1970 Tax \\nLaws, 1916 through 1965 have been destroyed and will be removed from this \\nSchedule when next updated. (Job No. NC1-58-83-10) \\n \\n63 \\n \\nGift Tax Information Card. Master index of gift tax returns which show name, area, \\naccount number, etc. (Job No. NC1-58-85-10, Item 63) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after related case becomes inactive. \\n \\nNote: Transfer to Records Center is NOT authorized. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n414 \\n \\n64 \\n \\nOpen Balance Due-Collection Statute Expiration Date (CSED) Extracts. The \\nOmnibus Reconciliation Act of 1990 extended the CSED from 6 years to 10 years, \\nand required the IRS to maintain returns with an open balance of unpaid assessment \\nfor an additional 4 years after the form series (i.e. 1040XX) destruction date. The \\nRestructuring and Reform Act of 1998 (RRA 98) and the Financial Integrity Act, \\nincreased the length of time a file is retained in an open balance due process (i.e., \\nCSED extract process) and changed the retention of the original source file(s) until \\nnotified by the IRS that the documentation can be destroyed. Each year, a master file \\nextract generates requests, by DLN, for specific Business Master File (BMF) and \\nIndividual Master File (IMF) tax returns with open balance due accounts (i.e. unpaid \\nassessments). These returns are removed from the original records retirement \\naccession and then re-accessioned for continued retention using the appropriate \\nsub-item. The process generates a listing that will indicate those files to be “saved” \\nunder a segregated accession. The remaining files with No Balance Due can then be \\ndestroyed upon notification by IRS. (Job. No. N1-58-04-4) \\n \\n(A) Collection Statute Expiration Date (CSED) Tax Returns (LY 1994 to Present) LY \\n1994 was the first full tax year that IMF and BMF tax returns were pulled under the \\nfollowing process as implemented in compliance with RRA-98. Thereafter, Open \\nBalance Due tax returns are to be culled annually from each active LY by notification \\nfrom the IRS and accessioned under Sub-Item A (1). Each year, the IRS will also \\nprovide NARA with a listing of returns, by DLN, for which the assessment due has \\nbeen paid (No Balance Due). NARA will cull these returns from the accessions \\nscheduled under A (1) and re-schedule them for destruction under Sub-Item A (2). \\nThese are to be destroyed by NARA after receipt of a Notice of Intent to Destroy \\nsigned by an authorized IRS employee. \\n \\n(1) Open Accounts (Balance Due). RETAIN TAX RETURNS. \\n \\nAUTHORIZED DISPOSITION \\nRetain at Records Center until notified by IRS to pull/cull from Collection tax returns \\nto be destroyed. \\nSee (A2) below for disposition authority for culled collection identified as Closed \\nAccounts (No Balance Due). \\n \\n(2) Closed Accounts (No Unpaid Balance Due). DESTROY TAX RETURNS. \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately upon notification from the IRS. \\n \\n(B) Extension Collection Statute – Recovery (LY 1990-1983) – CSED Collection. This \\nseries of records consists of the original BMF or IMF Tax Returns that were culled \\nfrom LYs 1990-1993, to create a consolidated Open (or Unpaid) Balance Due \\nCollection. This collection was created in FY 2000 using a computer program to \\nselect returns for which an assessment balance was still outstanding. The intent was \\nto develop a baseline collection so that all unpaid assessments for these 4 LYs could \\nbe maintained in one file. Paper copies of electronic returns generated from optical \\ndisk may be included as the record copy of those BMF or IMF tax returns that were \\nreceived electronically by the IRS. \\n \\nAUTHORIZED DISPOSITION \\nRetain at Records Center until notified by IRS to pull/cull from Collection tax returns \\nto be destroyed. Re-schedule culled returns as Closed Accounts (No Unpaid Balance \\nDue) under Sub-Item (A)(2). \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n415 \\n(C) Extension Collection Statute – Paid (LY 1990-1993) – Closed Account \\nCollections. This series of records consists of residual collections. These are legacy \\nCSED records culled under the previous method when NARA was removing Closed \\nAccount (No Unpaid Balance Due) tax returns from other accessioned CSED \\ncollections. \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately upon notification from the IRS. \\n \\n(D) Files Reference List – System. \\n \\n(1) Paper Listing. \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nDestroy when 4 years, 6 months old. \\n \\n(2) System Tape. This is tape generated by the CSED Request that lists pertinent \\nDLNs. \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Recycle 180 days after production. \\n \\n(3) Charge-Out Run Tape. This is a tape generated by the System Tape. \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Recycle 180 days after production. \\n \\n65 \\n \\nEmployment Tax Returns filed by employers and covering withholding, social \\nsecurity, railroad retirement and unemployment taxes, not agreeing with the amount \\nclaimed as credit, and related documents and correspondence. (Job No. NC1-58-78-\\n4, Item 65) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2, 1 year after the end of the year in \\nwhich returns were numbered and processed. \\nDestroy 6 years after end of processing year. \\n \\n66 \\n \\nExempt Organization Returns, including all related documents, correspondence \\nand exhibits (includes Forms 990, 990-AR, 990-BL, 990-C, 990-T, 990-PF, 1041-A, \\n1120-C, 4720 and 5227). (Job No. N1-58-87-6, Item 66) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2, 1 year after the end of the year in \\nwhich the returns were numbered and processed. (P&I 4/22/2002) \\nDestroy 6 years after the end of the processing year. \\n \\n67 \\n \\nMiscellaneous Tax Returns covering excise tax returns on diesel fuel, gasoline, \\nlubricating oils, telephone, telegraph, transportation, etc., with related \\ncorrespondence and documents. \\n \\n(1) Miscellaneous Tax Returns with related correspondence and documents. (Job \\nNo. NC1-58-80-6, Item 67) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2, 1 year after the end of the year in \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n416 \\nwhich the latest returns were numbered and processed. \\nDestroy 6 years after end of processing year. \\n \\n(2) Alpha and Index Registers for Forms 4638. (Job No. NC1-58-82-9, Item 67) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after end of processing year. \\n \\n68 \\n \\nExtension Records. Correspondence and forms (not associated with related tax \\nreturns nor associated with a remittance) allowing or disallowing taxpayers to extend \\ntime in which to file a return or make a tax payment due. (Job No. N1-58-88-3, Item \\n68) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\nNote: Extension Records associated with remittance, see Item 168. \\n \\n69 \\n \\nReturn Delinquency and Balance Due Notices, Taxpayer Delinquent Accounts \\n(TDAs), Taxpayer Delinquency Investigations (TDIs), Returns Compliance Program \\n(RCP) Leads, Courtesy Investigations, and related documents. (Job No. N1-58-87-6, \\nItem 69, EXCLUDING update to Item 69(5) covered under Job No. DAA-0058-2012-\\n0006-0001) \\n \\n(1) Return Delinquency Notices (Includes CP Notices 411, 412, 413, 414, 420, 421, \\n422, 423, 424, 425, 426, 427, 428, 429, 515, 516, 517, and 518) and other related \\ndocuments. \\n \\n(a) Closed Forms and Related Documents. \\n \\nAUTHORIZED DISPOSITION \\nDestroy at the end of each month, 6 months after the case is closed. \\n \\n(b) Credit Balance and TC 594/599 Cases Closed and other related documents over \\n6 months old as a result of research (See Item 242). \\n \\nAUTHORIZED DISPOSITION \\nDestroy at the end of each month, 6 months after case is closed. \\n \\n(c) Undeliverable Return Delinquency Notices. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt from the Postal Service. \\n \\n(2) Balance Due Notices (CP Notices and Forms 3967, 4839, 4840, 4873, and \\n4905C, 4905PR (Notices 521 and 522) and related documents. \\n \\nAUTHORIZED DISPOSITION \\nDestroy at the end of each month 6 months after the case is closed. \\n \\n(3) Undeliverable Balance Due Notices. \\n \\nAUTHORIZED DISPOSITION \\nDestroy undeliverable IMF and BMF Master File Notices for Balance Due, PDC and \\nForms 502 upon receipt from the Postal Service. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n417 \\n(4) Closed TDAs, TDIs, RCP Leads, OIs, and related documents. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center at the end of each month, or when no longer needed, \\nwhichever is earlier. A minimum of 1 cubic foot of records must be retired. \\nDestroy after 3 years. \\n \\n(5) Direct Debit Installment Agreements (Form 433 Series) and related documents. \\nThese records are used by Compliance function taxpayer contact personnel to set up \\nan agreement between the IRS and the taxpayer. The completed form permits the \\ntaxpayer to pay delinquent taxes through installment payments. \\n \\nAUTHORIZED DISPOSITION \\nRetire every 60 days or when no longer needed, whichever is earlier. \\nDestroy immediately after 12 years. \\n \\n(6) Report of Trust Fund Tax Violations (Form 2674) and related documents. \\n \\nAUTHORIZED DISPOSITION \\nDestroy at the end of each month 6 months after the case is closed. \\n \\n(7) Application for Extension of Time to File U.S. Estate Tax Return and/or Pay \\nEstate Tax (Form 4768) and related documents. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after research and terminal input action is completed, if applicable. \\n \\n(8) Request for Quick and Prompt Assessment (Form 2859) Index File Copy. \\n \\nAUTHORIZED DISPOSITION \\n \\nDestroy at the end of each month 6 months after the case is closed. \\n \\n(9) 100 Percent Penalty Assessment Statute Expiration Date (ASED) Notice 527 \\n(4906) Sole Proprietorship. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after receipt in Service Center Collection Branch (SCCB). \\n \\n70 \\n \\nEmployer’s Application for Identification Number (EIN). \\n \\n(1) Applications and Related Correspondence. (Job No. NC1-58-85-10, Item 70) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center at the \\nend of June and at the end of December those \\nforms and related documents over 6 months retention. \\nDestroy 5 years after the end of year in which processed. \\n \\n(2) Daily EIN Log of Unassigned EINs. A generated list of EINs that have been \\nmarked for deletion from the ENAF. (Job No. NC1-58-80-6, Item 70) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after print date. \\n \\n71 \\n \\nApplication for Exemptions and Register. Applications for exemption from tax \\nresponsibilities and regulations applying to restricted or specially controlled \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n418 \\nbusinesses such as amusements, narcotics, firearms, etc.; applications for registry \\nas person liable for admission tax after a change in ownership; or equivalent forms \\nwith related correspondence and documents. (Job No. NC1-58-85-10, Item 71) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 6 months following the processing year. \\nDestroy 6 years after filing. \\n \\n72 \\n \\nCertification by Churches and Qualified Church-Controlled Organizations \\nElecting Exemption from Employer Social Security Taxes (Form 8274). (Job No. \\nNC1-58-85-10, Item 72) \\n \\nAUTHORIZED DISPOSITION \\nRetire to the Records Center 1 year after the end of the processing year. \\nDestroy 75 years after the end of the processing year. \\n \\n73 \\n \\nCertificate Waiving Exemption from Taxes Under FICA and Related \\nCorrespondence (Form SS-15). (Job No. NC1-58-85-10, Item 73) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center immediately. \\nDestroy 7 years after the end of year in which processed. \\n \\nNote: This form is obsolete and no longer accumulated (as of 1/1/84). All \\ncopies are to be destroyed. \\n \\n74 \\n \\nCertification and Election Form (Form 6458). This form is filed by producers and \\noperators to claim exemption from Windfall Profit Tax (WPT). (Job No. N1-58-87-6, \\nItem 74) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 months after receipt of form. \\nDestroy 8 years after receipt of form. \\n \\n75 \\n \\nForeign Investment in Real Property Tax Act (FIRPTA) Case Files. Various \\ndocuments relating to the collection of taxes, including applications for reduced \\nwithholding which contains purchase and selling contracts, invoices, copies of tax \\nreturns (1040NR, 1120F or 1065), work papers and withholding certificates. (Job No. \\nN1-58-88-5, Item 6). \\n \\nAUTHORIZED DISPOSITION \\nCut off files annually. \\nRetire to Records Center 1 year after case is closed. \\nDestroy 6 years after case is closed. \\n \\n76 \\n \\nSpecial Taxpayer List. (Job No. N1-58-94-4) \\n \\n(1) List of names of all persons, including wagering, who have applied for special tax \\nstamps. \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center January 2, following the processing year. \\nDestroy 30 years after end of processing year. \\n \\n(2) Unnumbered Documents. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n419 \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the processing year. \\n \\n77 \\n \\nWaiver Certificate to Collect Social Security Coverage, Exemption from Self- \\nEmployment Tax for Ministers, Members of Religious Orders and Christian Science \\nPractitioners, Public Officers, State or Political Subdivision Employees, etc. (Job No. \\nNC1-58-85-10, Item 77) \\n \\nAUTHORIZED DISPOSITION \\nKeep 3 years in office, then Retire to Records Center. (P&I Change, July 2009) \\nDestroy 75 years after date of waiver. \\n \\n78 \\n \\nSocial Security Tax Correction Records and Logs or Files Temporary SSN \\nAssigned. \\n \\n(1) Correspondence, forms and documents used to correct discrepancies in Social \\nSecurity tax account, SSA–7000, Notice of Self-Employment, and SSA–7010, Notice \\nof Determination of FICA wages. (Job No. N1-58-94-4) \\n \\n(a) Documents requiring no action by IRS. \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately. \\n \\n(b) Documents requiring action by IRS. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of the year in which correction was made. \\n \\n(2) Logs or Files on Temporary SSNs Assigned. (Job No. NC1-58-85-10, Item 78) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n(3) Listing of Spouses in SSN sequence. (Job No. NC1-58-82-9, Item 78) \\n \\nAUTHORIZED DISPOSITION \\nDestroy old listing when new listing is received. \\n \\n79 \\n \\nReturns Delinquency Notice Review Register used in reviewing CP 515 notices \\nprior to mail out. Identifies potential erroneous notices. (Job No. N1-58-87-6, Item \\n79). \\n \\nAUTHORIZED DISPOSITION \\nDestroy after related notices are mailed or as otherwise determined by SCCB \\nManagement. \\n \\n80 \\n \\nPre-Note Problem Register and Non-Pay Problem Register identifies electronic \\nfund transfer problems on installment agreements. (Job No. N1-58-87-6, Item 80) \\n \\nAUTHORIZED DISPOSITION \\nKeep listings in the unit for 1 year, in reverse order. \\nDestroy listings after 1 year. \\n \\n81 \\n \\nEmployer Appointment of Agent (Form 2678). Used when an employer appoints \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n420 \\nan agent to pay his employee’s wages. (Job No. NC1-58-85-10, Item 81) \\n \\n(1) Account with agent acting for only one employer. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after termination. \\n \\n(2) Account with agent acting for more than one employer. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after all accounts have been terminated. \\n \\n82 \\n \\nHeavy Vehicle Use Tax Return. Return of tax due on use of highway motor vehicle. \\n(Job No. N1-58-98-9) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 6 months after the end of the processing year. \\nDestroy 6 years after the end of the processing year. \\n \\n83 \\n \\nAccepted and Denied Elections by Small Business Corporations by qualifying \\nand non-qualifying small business corporations who make election not to be subject \\nto taxes as prescribed in IRC 1372. (Job No. N1-58-88-3, Item 83) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 75 years after end of processing year. \\n \\n84 \\n \\nTaxpayer Application for a Change in Accounting Period, and Application for \\nChange in Accounting Method. (Job No. N1-58-94-4) (P&I 6/11/03) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the end of the processing year. \\nDestroy 4 years after the end of the processing year. \\n \\n85 \\n \\nInformation Returns and related documents submitted by domestic and foreign \\nfirms to advise the names, amounts and types of income paid to individuals. \\n \\n(1) Domestic Filed. \\n \\n(a) Associated with income tax returns. (Job No. NC1-58-77-4, Item 1) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related income tax returns are destroyed or retired. \\n \\n(b) Residue of Information Returns and Documents not associated with related \\nincome tax returns. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\na. Destroy selected sample 30 days after data has been converted to magnetic tape, \\nthe tape verified and sent to Martinsburg Computing Center (MCC) \\nb. Destroy non-selected documents after sample has been selected, but no earlier \\nthan June 30th of current processing year. \\n \\n \\n \\n \\n \\n \\n \\n(c) Statement of Gambling Winnings and Transmittal (Form W–2G, W–3G and \\n1099R). (Job No. N1-58-94-4, Item 9c) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n421 \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after processing year. \\n \\n(d) Loose W–2s, with the exception of Copy C, which will continue to be returned to \\nthe taxpayer. (Job No. NC1-58-82-9, Item 85) \\n \\nAUTHORIZED DISPOSITION \\nDestroy at the end of the processing year. \\n \\n(e) Information Return for Federal Contracts and Transmittal (Forms 8596 and 8596–\\nA). (Job No. N1-58-83, Item 85) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after data has been converted to magnetic tape, the tape verified \\nand sent to the National Computer Center. \\n \\n(2) Foreign Filed. \\n \\n(a) Associated with income tax returns. (Job No. NC1-58-77-4, \\nItem 1) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy or Retain, as appropriate, when related income tax returns are destroyed or \\nretired. \\n \\n(b) Residue of Information Returns and Documents not associated with related \\nincome tax returns. (Job No. NC1-58-82-9, Item 85) \\n \\n1. Information Returns and Documents selected for review. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after processing or conversion to magnetic tape. \\n \\n2. Information Returns and Documents not selected for review. \\n \\nAUTHORIZED DISPOSITION \\nDestroy January 2, following the year received. \\n \\n(3) Creation of or Transfer to Certain Foreign Trusts and Annual Return of Foreign \\nTrust with U.S. Beneficiaries (Forms 3520 and 3520–A). (Job No. NC1-58-80-6, Item \\n85) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after date of filing. \\n \\n(4) International Boycott Report (Form 5713). \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the date of inclusion in the scheduled triannual \\nlisting January 2, July 1 and October 1 of each year. \\nDestroy 7 years after end of processing year. \\n \\n(5) Withholding Compliance System (WHCS). WHCS is a database application \\ndesigned to provide a means to monitor and control information related to the WHC \\nProgram case inventory. (Job No. N1-58-07-9) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n422 \\n \\n(A) Inputs: \\n \\n1. Inputs from various electronic IRS sources including, W-2 file information received \\nfrom SSA, the IMF (Individual Master Files), the NAP (National Account Profile), the \\nCREF/FOF (Cross-Reference Entity File/Fact of Filing), case majors and the PMF \\n(Payer Master File). \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. Recordkeeping copies of this data are appropriately scheduled \\nunder other authorities for NAP, CREF/FOF, various Case Management Systems, \\nand IMF. \\n \\n2. Correspondence with taxpayers and employers. Responses to systemically-\\ngenerated IRS “lock-in” letters and requested follow-up actions. For employees \\n(taxpayers) this means the process by which they can provide additional information \\nto the IRS for purposes of determining the correct marital status and the appropriate \\nnumber of withholding allowances. For employers this includes follow-up actions \\nbased on whether or not the employee still works for them. \\n \\na. Responses from employees. Received in writing, fax, or telephone, summarized, \\nand manually recorded into Desktop Integration (RCS 32, Item 30). \\n \\nAUTHORIZED DISPOSITION \\nDestroy documentation of employee response after input and verification into DI. \\n \\nb. Responses from employers. Written responses required if the employee no longer \\nworks for them. Arranged by SSN of employee. \\n \\nAUTHORIZED DISPOSITION \\nCut off after calendar year. \\nDestroy 3 years after cutoff. \\n \\n3. WHC referrals for lock-ins and civil penalty assessments. (Job No. N1-58-11-22) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete all hard copy and electronically received Forms 9045 (Withholding \\nCompliance Referral) for lock-in referrals (accepted or rejected) and civil penalty \\nassessments 60 days after input and verification into WHCS or when no longer \\nneeded, whichever is later. \\n \\n(B) System Data: The WHCS case records consist of data relating to employee \\nwages, exemptions, withholdings, system- generated letters, taxpayer compliance \\ninformation and master file action codes, as well as employer data. Also included \\nare legacy Compliance Questionable W-4 Case Control System (CQW4) database \\nfiles from the superseded Questionable W-4 Program. \\n \\n1. WHCS Data (October 2005-Present). Maintains data relating to taxpayer wages, \\nexemptions, withholdings, and taxpayer compliance information. \\n \\nAUTHORIZED DISPOSITION \\nDelete 3 years after lock-in is released or 10 years after lock-in date, whichever is \\nearlier. \\n \\n2. CQW4 Data. Old Questionable W-4 Program data files for processing years 2001 \\nthru 2005. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n423 \\n \\nAUTHORIZED DISPOSITION \\nMaintain 5 years (until January 2010) then delete (affect a one-time purge). \\n \\n(C) Outputs: \\n \\n1. Reports. Weekly reports including the Referral Disposition Report, Receipt \\nReport, and Case Action Report, as well as other routine reporting requirements. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded, obsolete or no longer needed, whichever is later. \\n \\n2. Taxpayer Case Listings. Outcome 3 Listings, AW2 Listings, and other special \\nqueries necessary to work and resolve cases, and for review purposes. Outcome 3 \\ncases meet case creation criteria but require manual review by employees before \\nany further case actions are taken. These cases are sent to the WHC program site \\non a weekly paper listing. Additional Forms W-2 (AW2) received after the initial case \\ncreation for a given tax year which have not been loaded into WHCS are sent to the \\nWHC program site on an annual listing for input into WHCS and subsequent \\nprocessing. Special queries are typically requested to identify trends and/or TINs for \\nreview purposes. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded, obsolete or no longer needed, whichever is later. \\n \\n86 \\n \\nPublic Inspection Files (Hardcopy and Aperture Cards) for Returns of \\nOrganizations or Fiduciaries Exempt from Income Tax maintained apart from the \\n“return” portion of these forms. (Job No. NC1-58-85-10, Item 86) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n87 \\n \\nUndelivered Information Returns (Copy B). (Job No. N1-58-94-4) \\n \\n(1) Returns transmitted by employers, payers and nominees to the service center \\n(Foreign W–2). \\n \\nAUTHORIZED DISPOSITION \\nDestroy January 2 following the year in which prepared. \\n \\n(2) All Forms 1099 issued by Treasury, if research indicates no new address and no \\nDLN is located to associate with the form. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n424 \\n \\n88 \\n \\nInformation Returns received from employees and recipients (Foreign W–2). (Job \\nNos. NC1-58-76-9, Item 9 and N1-58-87-6, Item 88) \\n \\n(1) Information Returns associated with income tax returns. \\n \\nAUTHORIZED DISPOSITION \\nDestroy or Retain, as appropriate, when related income tax returns are destroyed or \\nretired. \\n \\n \\n \\n \\n \\n \\n \\n \\n(2) Information Returns not associated with related income tax returns. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy January 2 following the year in which prepared. \\n \\n89 \\n \\nLiquor Tax Assessment Work Sheet (Enforcement). Used to determine rate of tax \\nand amount of tax and penalties in enforcement cases. (Job No. NC1-58-78-4, Item \\n89) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 7 years after end of processing year. \\n \\n90 \\n \\nMagnetic Tape Correspondence Files relating to the receipt, processing, and \\nreturn of magnetic tapes containing tax statements on wages, gambling winnings, \\nrecipients of annuities, pensions or retired pay, and information returns. Payment \\ndata filed by Government and non-Government organizations using magnetic tape \\nfiles in lieu of paper documents and the processing of paper documents that have \\nbeen filed to supplement or amend the tape files. (Job No. NC1-58-85-10, Item 90) \\n \\nNote: Disposal of the information returns and payment data documents are covered \\nelsewhere in this Schedule. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing. \\n \\n91 \\n \\nTransmittal, Receipt and Control Records. Correspondence, teletype, transmittal \\nletters, reports, and transmittal receipt and control documents, etc., (not covered \\nelse-where in this Schedule) pertaining to receiving, controlling and transmitting tax \\nreturns, taxpayer account registers, and related documents. (Job No. NC1-58-80-6, \\nItem 91) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n92 \\n \\nPrivate Activity Tax Exempt Bond Records (Form 8038 family and related \\nrecords). (Job No. N1-58-99-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after processing year. \\nDestroy 30 years after processing year. \\n \\n93 \\n \\nTaxpayer Correspondence Files. \\n \\n(1) Correspondence to and from the public requesting information, blank forms, or \\npublications; notification of change of address; or letters of general inquiry from \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n425 \\ntaxpayers or their representatives which do not involve substantive tax liability \\nquestions and which when answered or noted, complete the cycle of correspondence \\nand have no value for a more extended reference. (Job No. NC1-58-80-6, Item 93) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after reply is made, information is furnished, or appropriate changes are \\nmade in Service’s records. \\n \\n(2) Loose schedules; Form 1310, Statements of Claimant to Refund Due Deceased \\nTaxpayer; copies of death certificate; etc., not associated with applicable return. (Job \\nNo. NN-170-16, Item 51) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after due filing date of tax return. \\n \\n(3) Correspondence maintained in suspense file not associated with returns or other \\ndocuments, or covered elsewhere in this Schedule. (Job No. NN-170-16, Item 93) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after file is closed. \\n \\n(4) Request for copies of tax returns. \\n \\n(a) Request for Copy of Tax Form or Individual Income Tax Account Information \\n(Form 4506), or correspondence received in lieu of Form 4506-Prepaid Fixed Fee \\n(effective October 1, 1983). Forms submitted by a taxpayer or taxpayer’s \\nrepresentative to request a photocopy of a tax return or transcript of return \\ninformation accompanied with a remittance. These records are the Service Center’s \\nAccountable Officer’s official copy of receipts for payments received from the \\ntaxpayer. (Job No. N1-58-86-1, Item 93) \\n \\n1. Paper records without remittance. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 45 days after the request is closed. \\n \\n2. Paper records with remittance (converted to electronic format or other machine-\\nreadable format, including microfilm or microfiche). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 45 days after the request is closed. \\n \\n3. Paper records with remittance not converted to magnetic tape, microfilm, \\nmicrofiche (or other machine-readable format). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the processing year. \\nDestroy 6 years, 3 months after the processing year. \\n \\n4. Magnetic Tape. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the processing year. \\nDestroy 6 years, 3 months after the processing year. \\n \\n(b) Correspondence requesting copies of other types of tax returns. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n426 \\n \\nAUTHORIZED DISPOSITION \\nDestroy 45 days after the request is closed. \\n \\n(c) Request by or for third parties must be forwarded for association with the related \\nreturn(s) when there is a reason to believe that the validity of the request may be \\nquestioned at a later date. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related returns are destroyed. \\n \\n(5) Request for Public Inspection or Copy of Exempt or Political Organization IRS \\nForm (Form 4506-A). Information collected on this form includes, but is not limited to, \\nexempt or political organization’s name, address, employer identification number, \\nrequestor information, reason for request, information requested such as form #, \\nformat of record being requested, and tax years or periods requested. (Job No. DAA-\\n0058-2012-0003-0001) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the processing year. \\nDestroy 6 years, 3 months after the processing year. \\n \\n94 \\n \\nSource Documents used for the establishment of master files, consisting of mail \\nslips, addressograph plate lists, alphabetical listings by area and other lists of \\nbusiness forms used to perfect the master file. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after data has been converted to magnetic tape, the tape \\nverified and corrected, and master file established. \\n \\n95 \\n \\nNotice of Action for Entry on Master File or equivalent forms. (Job No. NC1-58- \\n82-9, Item 95) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 5 years after end of processing year. \\n \\n96 \\n \\nMaster File Entity Change, or equivalent processing forms not associated with case \\nfiles. (Job No. N1-58-87-6, Item 96) \\n \\n \\n \\n \\nNote: Documents with a 63 document code and a special blocking series of 070-079, \\ntax class 9, are covered under Item 72. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of year. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n427 \\n97 \\nBatch Block Tracking System (BBTS). \\n \\n(A) Inputs: Information is input into BBTS from multiple sources. The main source is \\nfrom BBTS users, but information is also captured through other electronic systems \\nand includes the type of tax returns processed through GMF, type of actions \\nperformed on tax returns based on the Function Code, function each batch should go \\nto, and a list of authorized valid tax document codes including tax class, doc codes \\nalong with program assignments. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy once data has been entered into the master file or database and \\nverified. \\n(B) System Data: Information in the system includes Document Locator Numbers, \\nSubmission Processing Center File Location Codes, tax class, document code, date \\nblocks and batches are entered processed or deleted, block series range (000-999), \\nDocument code two-digit number that uniquely identifies individual tax document, \\nRPS ID that identifies the type of remit for a tax return with a particular check, \\nemployee information such as User ID. (Job No. N1-58-11-24, supersedes Job No. \\nNC1-58-82-9, Item 97 for Block Control Cards) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nDelete/Destroy 1 year after cutoff. \\n \\n(C) Outputs: System generates audit data such as date and time event occurred, \\nunique identifier user ID of the user or application initiating the event, type of event \\n(i.e. add, delete, and/or modify), subject of the event (i.e. the user, file or other \\nsource affected) and the action taken on that subject, outcome status of the event. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year. \\nDelete 5 years after cutoff. \\n \\n98 \\n \\nAnnual Summary and Transmittal of U.S. Information Return (Forms 1096, \\n1042-T). (Job No. N1-58-89-2, Item 98) \\n \\n(1) Paper Records (not microfilmed). \\n` \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n(2) Microfilm. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after processing year. \\n \\n(3) Paper Records (microfilmed). \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately after microfilming and film verification. \\n \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n428 \\n99 \\nInvestor Reporting of Tax Shelter Registration Number (Forms 8271 \\nPhotocopies). (Job No. NC1-58-85-10, Item 99). \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after processing. \\n \\n100 \\n \\nApplication for Registration of a Tax Shelter (Form 8264) (KCSC only). (Job No. \\nNC1-58-85-10, Item 100). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after end of processing year. \\nDestroy 7 years after end of processing year. \\n \\n101 \\n \\nUnpostable and Nullified Unpostable Listings and equivalent records used as \\nsource documents to facilitate the correction of unpostable transactions. Used in all \\nresearch, especially in payment tracing and Social Security Number (SSN) and \\nEmployer Identification Number (EIN) changes. \\n \\n(1) Paper Records (not microfilmed). (Job Nos. NC1-58-78-4, Item 101 and NC1-58-\\n85-10, Item 101) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year in which closed, or when no longer \\nneeded for internal audit, whichever is later. \\n \\n(2) Microfilm and Hard Copy of Records. \\n \\n(a) Microfilm Record Copy not intended for reference use, but to make additional \\ncopies, as required. (Job Nos. NC1-58-78-4, Item 101 and NC1-58-85-10, Item 101) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year in which closed. \\n \\n(b) Research Microfilm. (Job Nos. NC1-58-78-4, Item 101 and NC1-58-85-10, Item \\n101) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year in which closed, or when no longer \\nneeded for internal audit, whichever is later. \\n \\n(c) Hard Copy. (Job No. NC1-58-82-9, Item 101) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after film verification. \\n \\n102 \\n \\nUnpostable and Error Registers and Listings prepared and used at service \\ncenters to perfect the master file and resolve errors made in processing and \\nperfecting operations. (Job No. N1-58-87-6, Item 102) \\n \\n(1) Error Registers and Listings. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after data have been inputted by Direct Input System (DIS), unless the \\nSupervisory Auditor at the service center asks for them to be retained for a longer \\nperiod. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n429 \\n \\n(2) Unpostable Run Control Reports (includes Run Nos. 21–49, End of the Day Run \\nControl; 51–49, Extract Run Control; 11–40 (1986 and prior), Run Control Report \\n(now 11–49); and 11–49 (1987 and subsequent), Run Control Report (formerly 11–\\n40). \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 90 days, or when no longer needed in current operations, \\nwhichever is the longer period. \\n \\n(3) Unpostable RPS listings (includes Run Nos. 13–40, Match RPS Run Control). \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years, or when no longer needed in current operations, whichever is \\nthe longer period. \\n \\n(4) Unpostable Weekly Cumulative Reports. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 week, or when new Cumulative Report is run or when no longer \\nneeded in current operations, whichever is the longer period. \\n \\n \\n(5) Unpostable Cumulative Closed Register, End of Year Run (includes Run Nos. \\n57–40, Cum Closed Register). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year, or when no longer needed in current \\noperations, whichever is the longer period. \\n \\n(6) Unpostable Daily and Weekly Reports and Listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy reports after 6 months, or when no longer needed in current operations, \\nwhichever is the longer period. \\n \\n(7) Unpostable Summary Reports and Listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years, or when no longer needed in current operations, whichever is \\nthe longer period. \\n \\n(8) Unpostable New Receipt Report, Report Summary, and Accounting Control \\nReport (includes Run Nos. 11–41 (1986 and prior), New Unpostable Report (now \\n11–40); 53–40, Accounting Control Report; and 53–41, Inventory Workload Report). \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years, or when no longer needed in current operations, whichever is \\nthe longer period. \\n \\n(9) Unpostable Document Request Summary (includes Run Nos. 19–40, Interest \\nReduction Report). \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months, or when no longer needed in operations, whichever is the \\nlonger period. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n430 \\n(10) Unpostable Quarterly Run Listing (Form 720). \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year, or when no longer \\nneeded in operations, whichever is the \\nlonger period. \\n \\n(11) Accounts Maintenance Claim Pending (06–W) Transcripts, Forms 4179A, with \\nan unreserved TC 470 and Closing Codes 00, 90, 93, or 94. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n103 \\n \\nBlocks Out of Balance Listings. (Job No. NC1-58-85-10, Item 103) \\n \\n(1) Blocks Out of Balance Listings and Source Documents Reflecting Corrective \\nAction Taken. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after data has been converted to magnetic tape and tape has been \\nbalanced and verified. \\n \\n(2) Blocks Out of Balance Card Check List. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after end of processing year. \\n104 \\n \\nCycle/Block Proof Listing Register. Register is printed each cycle reflecting each \\ndocument “input” in that cycle separated as to IMF and BMF in DLN sequence. Used \\ndaily to furnish information to the district offices, other services centers and \\ntaxpayers. \\n \\n(a) Paper Records. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. (Job No. NC1-58-85-10, Item 104) \\n \\n(b) Electronic Records. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of the processing year. (Job No. N1-58-98-12, Item 13) \\n \\n105 \\n \\nNotice Registers. (Job No. N1-58-05-06) \\n \\n(1) Notice Registers listing notices generated by cycle. List by Computer Paragraph, \\nDLN, EIN (BMF), or SSN (IMF), master file code, tax period, and name control by \\ntype of tax generated each cycle. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of processing year. \\nDestroy 4 years after the end of the processing year. \\n \\n(2) On-Line Notice Review input and output files (NRP10 and NRP20). Each notice \\nselected for review by notice sequence number. List Disposition for each notice and \\nany corrections or changes made to the notice before mailing. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n431 \\nDestroy 4 years after the end of the processing year. \\n \\n(3) NRP30 -Output of Notice Correction volume by Key Selection. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the processing year. \\n \\n106 \\n \\nTranscript Edit Sheets or Computer-Generated Error/Edit Registers used in \\nextracting data from returns for statistical processing programs. (Job No. N1-58-87-6, \\nItem 106) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after completion of each annual program upon notification by Statistics of \\nIncome Division, National Office. \\n \\n107 \\n \\nInterest Computation Under Look-Back Method for Computing Long-Term \\nContracts (Form 8697). (Job No. N1-58-98-12, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of the \\nprocessing year. \\nDestroy 5 years after end of processing year. \\n \\n108 \\n \\nReserved. \\n \\n109 \\n \\nSample Selection Sheets. (Job No. N1-58-87-6, Item 106) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after completion of annual program unless notified otherwise by \\nStatistics of Income Division, National Office. \\n \\n110 \\n \\nOperations Assistance Request (Form 12412). The Taxpayer Advocate Service \\n(TAS) uses the Operations Assistance Request (OAR) process to refer cases to \\nSubmissions Processing functions when TAS lacks either the statutory or delegated \\nauthority to resolve a taxpayer’s problem. TAS utilizes IR Form 12412 to initiate the \\nOAR process. (Job No. N1-58-09-1) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDestroy 1 year after cutoff. \\n \\n111 \\n \\nSample Selection Sheets and Data Identification Records issued in the Taxpayer \\nCompliance Measurement Program. (Job No. NC1-58-85-10, Item 111) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after completion of annual program upon notification by Compliance \\nResearch Division, National Office. \\n \\n112 \\n \\nBackup Withholding (BWH) Program. (Job No. N1-58-87-6, Item 112) \\n \\n(1) BWH Manual Transaction Balancing Report, BWH Notice Report, and BWH Error \\nList Summary. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when next report is received or when no longer required in current \\noperations. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n432 \\n \\n(2) BWH-NCC Report (NO-5000-86). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the fiscal year ends. \\n \\n(3) Notice of Action for entry on BWH File (Form 8408), and related documents. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old. \\n \\n113 \\n \\nDocument Control Slips used to control and route statistical documents in service \\ncenters and which are not returned with the documents or returns processed. (Job \\nNo. NC1-58-85-10, Item 113) \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon completion of the annual program. \\n \\n114 \\n \\nExamination Non-Examined Closings (Form 5351) used to close all non-\\nexamined returns except claims. (Job No. N1-58-87-6, Item 114) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year following terminal input. \\n \\n115 \\n \\nExamination Return Charge-Out (Form 5546) used when there is a missing return \\n(Disposal Code 28, 29 or 33). (Job No. N1-58-87-6, Item 115) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year following terminal input. \\n \\n116 \\n \\nOn-Line Notice Review (OLNR) System. The On-Line Notice Review (OLNR) \\napplication gives campus (service center) tax examiners the ability to review notices \\n(Computer Paragraphs, or CPs) on-line and edit them on-line. The mainframe \\nprograms send IMF and BMF files to an OLNR server located in each campus. Once \\nthe files have been loaded onto the server, the tax examiner can retype all selected \\nand associated notices. The tax examiner can also retype notices selected for \\nmanual intervention that are on the selectable and associated CP list. The \\napplication maintains audit trail and statistical data filtering the information for errors \\nand enabling trending and other statistical/analytical studies. (Job No. N1-58-09-30) \\n \\n(1) Inputs: Inputs to the On-Line Notice Review (OLNR) Application constitute each \\nnotice selected for review ordered by notice sequence number. NRP10 and other \\ndata files including, but not limited to: \\n \\n• \\nIMF input Disposition Records \\n• \\nBMF input Disposition Records \\n• \\nIMF input Notice Records \\n• \\nBMF input Notice Records \\n \\nSource data is transmitted from the Notice Review Processing System (NRPS). \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDelete/Destroy one year after cutoff. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n433 \\n(2) System Data: On-Line Notice Review (OLNR) Application Data include the \\nCentralized Data Base for Notices Reviewed, the Centralized Database of stripped \\ndown information for statistical analysis, the Data Base Tables used to generate the \\noriginal and changed values of Notices, the Data Base Tables used to generate \\nreports in the Search Batch and Search Disposition features of the Application, and \\nAudit Data Files. \\n \\n(a) Notice, On-Line Notice History (Batch), and On-Line Notice History (Disposition) \\nCentralized Data Base \\n \\nAUTHORIZED DISPOSITION \\nCut off after end of the processing year. \\nDelete/Destroy 4 years after cutoff. \\n \\n(b) Centralized Data Base (Statistical Only). \\n \\nAUTHORIZED DISPOSITION \\nCut off after end of the processing year. \\nDelete/Destroy when 20 years old or when no longer needed for statistical and \\nanalytical functions, whichever is sooner. \\n \\n(c) Data Base Tables used to generate original and changed values of Notices. \\nTables include, but are not limited to, the following: \\n \\nThe tables reside in both the OLNRLoad and OLNRHistory databases. \\n \\n• NoticeOffsets \\n• NoticePayments \\n• NoticeMathErrors \\n• NoticeTPNCs \\n• NoticePenalties \\n• NoticeReasons \\n• NoticeLabels \\n• NoticeEntityIMF \\n• NoticeEntityBMF \\n• NoticeAMtsxxx where xxx represents each CP (010,011,012, etc) \\n• Notice Control \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 3 months old or when no longer needed for Notice change \\nprocessing or review. \\n \\n(d) Data Base Tables used in the Search Batch and Search Disposition features of \\nthe Application. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 3 years old or when no longer needed for reporting purposes. \\n \\n(e) Audit Logs and Data Bases. \\n \\nAUTHORIZED DISPOSITION \\nCut off after end of the processing year. \\nDelete/Destroy 4 years after cutoff. \\n \\nNote: Audit Logs and Data Bases are retained as long as related Notices for audit \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n434 \\ntrail purposes. \\n \\n(3) Outputs: Outputs to the On Line Notice Review (OLNR) Application constitute the \\nNRP30 and NRP31 Files and other data including, but not limited to: \\n \\n• \\nIMF changed Disposition Records \\n• \\nBMF changed Disposition Records \\n• \\nIMF changed Notice Records \\n• \\nBMF changed Notice Records \\n \\nAUTHORIZED DISPOSITION \\nCut off after end of the processing year. \\nDelete/Destroy 1 year after cutoff. \\n \\n117 \\n \\nEmployee Plans Entity Changes. (Job No. NC1-58-85-10, Item 117) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning July 1, 18 months after end of processing year. \\nDestroy 5 years after end of processing year. \\n \\n118 \\n \\nDocument Register - Block and Selection. Used to establish and maintain control \\nof documents (block listings) for returns and related documents. (Job No. NC1-58-\\n82-9, Item 118) \\n \\n(1) Document Register (Form 813). Identifies documents with remittance and those \\nwithout remittance for assessment. \\n \\n(a) Master File. \\n \\n1. Original Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related returns are destroyed. \\n \\n2. Duplicate Copy. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after the end of the processing year. \\nDestroy 6 years after end of the processing year. \\n \\n(b) Non-Master File. \\n \\n1. Original Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related returns are destroyed. \\n \\n2. Duplicate Copy. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after the end of the processing year. \\nDestroy 30 years after end of the processing year. \\n \\n(2) Document/Remittance Register (Form RPS 813). Identifies documents and \\nremittances processed through the Remittance Processing System. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n435 \\n \\n(a) Original Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related returns are destroyed. \\n \\n(b) Duplicate Copy. (Job No. NC1-58-85-10, Item 118) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 6 years after end of processing year. \\n \\n(3) Encoder Tapes and Logs and Lockbox. (Job No. N1-58-87-6, Item 118) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after end of processing Lister Tapes. \\n \\n(4) Block and Selection Record (Form 1332). Identifies returns and related \\ndocuments without remittance. \\n \\n(a) Original Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related returns are destroyed. \\n \\n(b) Duplicate Copy used to transmit SS-4 Forms. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related SS-4 Forms are destroyed. \\n \\n119 \\n \\nForm 8840, Closer Connection Exception Statement for Aliens. This form is \\nused to claim the closer connection to a foreign country(ies) exception to the \\nsubstantial presence test. This information is authorized by Regulation 301.7701(b)-\\n2. The form is designed as an attachment to Form 1040NR or Form 1040NR-EZ; \\nhowever, it is filed separately if no return is required. (Job No. N1-058-07-13) \\n \\n(a) Associated with an income tax return. \\n \\nAUTHORIZED DISPOSITION \\nDestroy with associated income tax return 6 years after year of processing. \\n \\n(b) Unassociated with an income tax return. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when no longer needed for current business. \\nDestroy 6 years after end of processing year. \\n \\n120 \\n \\nDeclaration of Receipts of Political Contributions. (Job No. NN-173-152, Item 12) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning January 2, following the end of processing year. \\nDestroy on April 15, 5 years following the year date on upper right hand side of \\nforms. \\n \\n121 \\n \\nForm 8843, Statement for Exempt Indoviduals and Individuals with a Medical \\nCondition. This form is used to claim an exemption to the substantial presence test \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n436 \\non the basis of medical condition or other exception. This information is authorized \\nby Regulation 301.7701(b)-3. The form is designed as an attachment to Form \\n1040NR or Form 1040NR-EZ; however, it is filed separately if no return is required. \\n(Job No. N1-058-07-13) \\n \\n(a) Associated with an income tax return. \\n \\nAUTHORIZED DISPOSITION \\nDestroy with associated income tax return 6 years after year of processing. \\n \\n(b) Unassociated with an income tax return. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when no longer needed for current business. \\nDestroy 6 years after end of processing year. \\n \\n122 \\n \\nReserved. Publication of disposition authorities for the Annual Employer’s Return for \\nEmployee’s Pension or Profit-Sharing Plans has moved to RCS 24, item 95. \\n \\n123 \\n \\nInstallment Billing Closed Case Files. Includes Service Center notices, computer \\nparagraphs 191 and 480 printed on Form 4179, bank form, used as posting \\ndocuments to manually update installment cases. Installment case files are closed \\nwhen the account is timely and fully paid or when the account is transferred to TDA \\nstatus. (Job No. NC-174-162, Item 4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after calendar year in which case was closed. \\n124 \\nVehicle Registrant Records. Used for the Highway Use Tax (HUT) Compliance \\nProgram. (Job No. NC1-58-85-10, Item 124) \\n \\nAUTHORIZED DISPOSITION \\nDestroy those records which match 2290 Alpha Listing after they have been through \\nthe transcription process in DDE. \\n \\n125 \\n \\nInformation Returns Program. Payee Tax Identification Number (TIN) Perfection \\nMatch Lists (CP 2010, Form 4906); Requests for Verification of Name and SSN (CP \\n2011, Form 5332); Payee TIN Perfection Research Notices (CP 2013, Form 5502); \\nPayer Correction Transcripts (CP 2016, Form 5437); Payee TIN Perfection Update \\nReject Records (CP 2014, Form 3728); and Payer Correction Update Reject Records \\n(CP 2017, Form 3624). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after data has been converted to magnetic tape, the tape verified, \\nand the tape used to update the service center Payee TIN. \\n \\n(1) Information Returns. Perfection File or Payer Correction File, as appropriate. \\n (Job No. NC1-58-80-6, Item 125) \\n \\n(2) Under reporter Select and Non-Select SSN List (Form 3624). (Job No. NC1-58-\\n80-6, Item 125) \\n \\nAUTHORIZED DISPOSITION \\nDestroy as classified documents when program completed. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n437 \\n(3) Notice Data for CP–2000 (Form 5812). (Job No. NC1-58-82-9, Item 125) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when correct Under reporter Notices are generated. \\n \\n(4) Employee Lists. (Job No. N1-58-87-6, Item 125) \\n \\nAUTHORIZED DISPOSITION \\nDestroy as classified documents 1 year \\nafter completion of program. \\n \\n126 \\n \\nAudit and ADP Records of the Information Returns Program Discrepancy and \\nUnderreporter Related Documents. \\n \\n(1) Transcript Limiting Card and Specific Transcript Card. (Job No. NC1-58-85-10, \\nItem 126) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after successful input to Magnetic Tape for selected case cards or \\nsimultaneously with disposal of transcripts for non-selected case cards. \\n \\n(2) Non-select Audit (Discrepancy and Underreporter) Transcripts. (Job No. NC1-58-\\n76-9, Item 14) \\n \\nAUTHORIZED DISPOSITION \\nDestroy non-selected transcripts 60 days after final action. \\n \\n127 \\n \\nFingerprint Records and Professional Credentials of e-file Providers (formerly \\nFingerprint Cards and Professional Credentials of e-file Providers and \\nDelegated Users). \\n \\n(A) Fingerprint Records. \\n \\n1. If cards are scanned (Automated Electronic Fingerprinting Records): \\n \\nThe IRS uses the Automated Electronic Fingerprinting (AEF, or future like-approved \\nsystem) application to electronically send scanned fingerprints to the Federal Bureau \\nof Investigation (FBI) as part of the criminal background evaluation. The fingerprint \\ncard record may include name, date of birth, social security number, gender, address \\nand other PII data. This information is entered into the AEF database and associated \\nwith the scanned image of the fingerprint card. \\n \\n(a) Inputs: Paper fingerprint cards (FD-258). \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after receipt, and after verification that a complete and accurate \\nimage file and database record of the originals have been created and filed in AEF or \\nlike approved system. \\n \\n(b) System Data: The fingerprint card record may include name, date of birth, social \\nsecurity number, gender, address and other PII data. This information is entered into \\nthe AEF database and associated with the scanned image of the fingerprint card. \\n(Job No. DAA-0058-2022-0001-0001) \\n \\nAUTHORIZED DISPOSITION \\nDelete 3 years after the e-file provider has been dropped. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n438 \\n \\nNote: Records were previously approved for destruction 3 years after the e-file \\nprovider or delegated user has been dropped under Job No. N1-58-09-42. \\n \\n(c) Outputs: The AEF system generates the following reports: \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nTransaction Status Report \\nTransaction Age & Status Summary \\nTransaction Submission Report \\n \\nThe Transaction Status Report displays the current status for a list of transactions \\nprocessed during a specified date range. This report allows the user to identify \\ntransactions that occurred on a specific day or range for research purposes. \\n \\nThe Transaction Age and Status Summary will display the age and count of \\ntransactions in each status. The report shows three categories including counts of \\ntransactions that have been in one status for less than one day, between one and \\nseven days, and longer than seven days. \\n \\nThe Transaction Submission Report displays a list of all transactions sent to or \\nreceived from the FBI. This report will allow the user to reconcile transactions based \\non billing from the FBI along with identifying those responses still pending an FBI \\nresponse. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other \\noperational purposes, whichever is later. \\n \\n2. If cards are not scanned: \\n \\nFingerprint cards are not scanned when they are not needed, i.e. a card is already on \\nfile, there is no associated application (or the application has not been submitted), or \\nthe fingerprint card belongs to a delegated user or contact. (Job No. DAA-0058-\\n2022-0001-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 year after receipt. \\n \\nNote: Records were previously approved for destruction 3 years after the e-file \\nprovider or delegated user has been dropped under Job No. N1-58-09-42. \\n \\n(B) Other professional credentials. Evidence of qualifications, active enrollment, good \\nstanding, or other proof of professional status submitted in lieu of a fingerprint card. \\n(Job No. DAA-0058-2022-0001-0003) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after the e-file provider has been dropped. \\n \\nNote: Records were previously approved for destruction 3 years after the e-file \\nprovider or delegated user has been dropped under Job No. N1-58-09-42. \\n \\n128 \\n \\nReserved. Employee Plans-Plan Case Control Input Record (Form 4646A) is \\nobsolete (as of 4/1/1988) and any remaining copies should have been destroyed \\n(under Job No. NC1-58-76-9, Item 47). \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n439 \\n129 \\nStatement for Recipients of Interest Income (Form 1099–INT Copy C). Issued by \\nthe Service Center for interest payment in excess of $10.00. (Job No. NC1-58-80-6, \\nItem 129) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years and 3 months after the calendar year issued. \\n \\n \\nCASHIER, ACCOUNTING AND ADJUSTMENT RECORDS \\n \\n130 \\n \\nDocument Remittance and Assessment Registers, Certificates of Deposit. \\nCopies of registers and related documents and journals prepared for the control, \\nclassification and applications of tax payments received for deposit retained in the \\nClearing and Deposit Section and Receipt and Control Branch. (Job Nos. NN-170-\\n16, Item 63 and NC1-58-85-10, Item 130) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n131 \\n \\nDaily Record of Teller Remittances. Daily accounting and recapitulation of \\nindividual teller receipts including cash, checks and money orders, with related \\npapers (NCR or adding machine tapes) used in connection with the teller’s daily \\nbalancing. \\n \\n(1) Original with tapes attached. (Job No. NC1-58-85-10, Item 131) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n(2) Teller’s Copy (duplicate). (Job No. NN-170-16, Item 65) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 month. \\n \\n132 \\n \\nBlock Number Control. Daily record maintained by each area and service center for \\neach type of return or document which serves as a control for the assignment of \\nblock numbers. (Job No. NN-170-16, Item 66) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n133 \\n \\nRemittance Transaction Research (RTR) System. The Remittance Transaction \\nResearch (RTR) System is the central repository for all remittances processed by the \\nIRS Integrated Submission and Remittance Processing (ISRP) System, Remittance \\nStrategy Paper Check Conversion (RS-PCC), and Lockbox Banks. \\n \\n(A) Inputs: Include remittance data and images files sent from Integrated Submission \\nand Remittance Processing (ISRP) System, Remittance Strategy for Paper Check \\nConversion System (RS-PCC), and LockBox banks. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete after input verification into RTR master files. \\n \\n(B) System Data (Master Files): Includes information on daily Loads and Deposits, \\nperformance metrics for each site and/or user group, and various images from \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n440 \\nremittance processing. Images include the front and back of checks and the front of \\nvouchers. (Job No. N1-58-09-47) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDelete 6 years after cutoff. \\n \\n(C) Outputs: Reports include the Daily Deposit Timeliness Report, Deposit Activity \\nReport, Performance Metrics Report, Reconciliation Report, Remittance Register \\nReport (Form 813), End Point Master Listing, Audit Log Report, and other data and \\nimages from remittance processing. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when superseded, obsolete or no longer needed, whichever is later. \\n \\n134 \\n \\nRemittance Strategy for Paper Check Conversion (RS-PCC) System. The \\nRemittance Strategy for Paper Check Conversion System (RS-PCC) allows paper \\nchecks to be immediately converted to electronic transactions at the time and place \\nof receipt, reducing payment deposit and posting times, and eliminating the need to \\nmanually transport most paper checks to Submission Processing Centers (SPC). \\nOnce the paper checks have been converted, the system transmits the information to \\nthe Remittance Transaction Research System (RTS) which is scheduled under \\nNARA job number N1-58-09-47. \\n \\n(A) Inputs: Inputs into the RS-PCC are received from multiple sources including the \\nEFPPS, MITS-18 (EAIB), and from the taxpayer. Information received includes \\nphysical check, check data, check number, account number, routing number, dollar \\namount, name, Taxpayer Identification Number (TIN), address, phone number, \\ndeposit ticket number, and deposit amount. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\n1. Physical checks. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 14 business days after being scanned and verified for processing. \\n \\n2. All other input data. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for business. \\n \\n(B) System Data: Data in the RS-PCC includes all check image files, check data files \\nand taxpayer information files. (Job No. N1-58-11-9) \\n \\nAUTHORIZED DISPOSITION \\nCut off once information has been transferred to RTS. \\nDelete/Destroy 19 days after cutoff. \\n \\n(C) Outputs: \\n \\n1. Check images and check data is transmitted to the Electronic Verification and \\nImaging System (ELVIS) within the Department of the Treasury’s Financial \\nManagement Service (FMS) for deposit into the Federal Reserve Bank of Cleveland. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n441 \\nDisposition Not Applicable. Records will be properly maintained in accordance with \\nTreasury’s disposition schedule. \\n \\n2. Check data and taxpayer data are transmitted to the Electronic Federal Payment \\nPosting System (EFPPS) (formerly known as the Electronic Federal Tax Payment \\nSystem [EFTPS]) for posting to the Master File. \\n \\nDisposition Not Applicable. Records will be properly maintained in accordance with \\napproved schedule for the EFPPS (NARA Job No. N1-58-97-13, Item 15). \\n \\n3. Check image files, check data, and taxpayer data is transmitted to the Remittance \\nTransaction Research System (RTS) for storing and researching historical tax \\npayment data and images. \\n \\nDisposition Not Applicable. Records will be properly maintained in accordance with \\napproved schedule for the RTS (NARA Job No. N1-58-09-47). \\n \\n135 \\n \\nArmored Car Messenger Receipts from carriers for cash and checks, etc., received \\nfor deposit in banks. (Job No. NC1-58-85-10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n136 \\n \\nReceipts for Payment of Taxes. Duplicates of receipts issued to taxpayers for \\npayments received. (Job No. NC1-58-85-10, Item 136) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n137 \\n \\nDiscovered Remittance Lists and Forms 4287. Documents used to record and \\ncontrol cash remittances discovered in mail extraction, and remittance documents \\n(including cash) discovered in areas outside of mail extraction. (Job No. NC1-58-85-\\n10, Item 137) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the processing year. \\n \\n138 \\n \\nReserved. \\n \\n139 \\n \\nControl Records for Receipts for Payment of Taxes. Certification of Transfer or \\nDestruction of Receipts for Payment of Taxes, inventory control records, and \\ninventory accountability reports. \\n \\n(1) Original File Copy. (Job No. NC1-58-82-9, Item 139) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n(2) Duplicate Copies. (Job No. NC1-58-85-10, Item 139) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n140-143 \\nReserved. \\n \\n144 \\n \\nAlcohol, Tobacco and Firearms Tax Returns. Returns filed by taxpayers for \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n442 \\ndeferred payment of taxes on distilled spirits, rectified products, wine, beer, cigars \\nand cigarettes. (Job No. NC1-58-85-10, Item 144) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n145 \\n \\nTrace ID Reconciliation Reports. Trace ID number is used to identify each Deposit \\nTicket/Debit Voucher and its corresponding payments. It is used as a tracking \\nmechanism. The reconciliation report is used to alert the service center, CFO, and \\nSP HQ of any imbalances between Trace IDs and any processing problems within \\nthe service center. The report lists all Trace IDs received for an accounting period. \\n(Job No. N1-58-12-15) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the FY. \\nRetire to Records Center after 18 months of on-site storage. \\nDelete/Destroy 6 years 3 months after the FY in which the report was prepared or \\nperiod covered by the account. \\n \\n146 \\n \\nCertificates of Deposits and Debit Vouchers. \\n \\n(1) Deposit Tickets (marked “Bonds”). (Job No. NC1-58-85-10, Item 146) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after close of list year. \\n \\n(2) Deposit Tickets (others). (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after the end of the list year or GAO audit. \\nDestroy 6 years 3 months after period covered by the account. \\n \\n147-149 \\n \\nReserved. \\n \\n150 \\n \\nSchedules and Lists of Canceled and Undelivered Checks and Bonds. (Job No. \\nNC1-58-85-10, Item 150) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after audit by GAO or when 3 years old, whichever is earlier. \\n \\n151 \\n \\nNotices of Refund Checks or Bonds Returned. Notices and forms supporting \\nclosed undelivered refund check or bond cases, or equivalent forms used as a \\nfollow-up to locate taxpayers. \\n \\n(1) Closed Cases (after taxpayer is located or check re-deposited). (Job No. NC1-58-\\n76-9, Item 18) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after the calendar year in which the taxpayer was located and case closed, \\nor in which undelivered check was canceled and credited back to the taxpayer’s \\naccount. \\n \\n \\n \\n(2) Open cases (all notices reflecting unresolved Pre-ADP undelivered refund checks \\nand all unresolved NMF undelivered refund checks). (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n443 \\nDestroy 20 years following the end of the tax period involved. \\n \\n(3) Returns Files Copy with related documents. (Job No. NC1-58-85-10, Item 151) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after processing year. \\n \\n152 \\n \\nRefund Inquiry Control Correspondence Files relating to refunds, stop payments \\nand remailing of checks (maintained in alpha sequence in one-month blocks). (Job \\nNo. NC1-58-85-10, Item 152) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after case is closed. \\n \\n153 \\n \\nRefund Stop Payment or Reissuance of Replacement Check or Bond records \\nrelating to refunds, stop payments, errors in name or designation of payee, re-mailing \\nof checks or bonds, etc. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after case is closed. \\n \\n154 \\n \\nReserved. \\n \\n155 \\n \\nReserved. \\n \\n156 \\n \\nRefund Deletions Listings prepared from special tape furnished by NCC to itemize \\ndeletion transactions to correct erroneous refunds. (Job No. NC1-58-85-10, Item \\n156) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year or when no longer needed for reference; \\nwhichever is earlier. \\n \\n157 \\n \\nBank Discrepancy System. The Bank Discrepancy System is a web-based \\napplication that is used by Wage and Investment (W&I) Accounting to control and \\ntrack bank adjustment inventories. The application arranges cases by money amount \\norder, automates the history sheet, provides an audit trail, and allows Accounting to \\nrun monthly Open and Closed Reports. This System/Series supersedes the \\npreviously scheduled item Returned Taxpayers’ Uncollectible Checks, Debit \\nVouchers and Related Correspondence, and Dishonored Check File (DCF) \\nDocumentation. (Job No. N1-58-11-3) \\n \\n(A) Inputs: Information is input into the Bank Discrepancy application from other IRS \\nsystems such as IDRS. Included is information from Dishonored Check File, TIN, and \\nName control, Debit Voucher SF 5515, Deposit Ticket SF 215. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for business. \\n \\n(B) System Data: The data that resides in the Bank Discrepancy application includes \\ndebit vouchers, deposit tickets, and related correspondence. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 years 3 months after the period covered by the account. \\n \\n(C) Outputs: \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n444 \\n \\n1. Audit Data. The application tracks entry of every debit voucher and deposit ticket \\ncreated, updated, or deleted. Each record contains the user id, time, nature of the \\naction, and any notes the tax examiner includes. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 5 years old. \\n \\n2. Other Ad Hoc Reports. Customized or baseline reports generated for use by \\nmanagement. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit or other \\noperational purposes. \\n \\n158 \\n \\n \\nUnidentified Remittances Records. Unidentified and excess collection vouchers \\nand related data used to record and control unidentified remittances. (Job No. NN-\\n170-16, Item 85) \\n \\n1. Part 2 (white). Closed. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of processing year. \\n \\n2. Part 2 (white). Unapplied Excess Collections. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after end of processing year. \\nDestroy 30 years after end of processing year. \\n \\n3. Part 3 (yellow). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after transfer to closed file. \\n \\n4. Part 4 (salmon). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year in which the Unidentified Remittance \\nhas either been applied or transferred to Excess Collections. \\n \\n159 \\n \\nReports of Deposit. Deposit fund records of offers in compromise, property sales \\nand deposits, miscellaneous deposit funds, etc. (Job No. NC1-58-85-10, Item 159) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after 1 year or when no longer needed in current \\noperations, whichever is later. \\nDestroy 6 years, 3 months after the period of the account. \\n \\n160 \\n \\nTrial Balance Registers. (Job No. NN-170-16, Item 86) \\n \\n(1) Where audit is required. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after completion of audit by Regional Inspector’s Office. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n445 \\n(2) Where audit is not required by Regional Inspector’s Office. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 4 years after end of processing year. \\n \\n161 \\n \\nAccounting Journals and Abstracts relating to non-assessment documents. (Job \\nNo. N1-58-87-6, Item 161) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 1 year old. (P&I, 3/22/99) \\nDestroy 6 years and 3 months after period covered by the account. \\n \\n162 \\n \\nTax Transfer Vouchers and Excess Collection Posting Document (Forms 514-B, \\n2424, 3413, 3456, 3552, 3731 and 3809 for other than transfer to the Unidentified \\nRemittance File [Account 4620]). Vouchers and posting documents prepared to \\naffect the transfer of an assessment. This item also relates to credit transfer \\nvouchers used to transfer credit entries on tax accounts between Area Directors. \\n \\n(1) Open or unapplied excess collection documents. (Job No. NC1-58-82-9, Item \\n162) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 5 years after end of processing year. \\nDestroy 30 years after end of processing year. \\n \\n(2) Closed excess collection documents. (Job No. NC1-58-82-9, Item 162) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 5 years after end of processing year. \\n \\n(3) Tax Transfer Vouchers (Form 514-B) and Excess Collection Posting Documents. \\n(Job No. N1-58-94-4) (P&I, 3/22/99) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after period covered by account. \\nDestroy 6 years after period covered by account. \\n \\n(4) Credit Transfer Voucher (Form 2158). Credit transfer vouchers used to transfer \\nNMF Form 1042 transactions to other service centers. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after internal audit of accounts. \\nDestroy 6 years after internal audit of accounts. \\n \\n163 \\n \\nSchedules of Payments, and Certificate of Settlement. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years, 3 months after the period of the account. (Job No. NC1-58-82-9, \\nItem 163) \\n \\n(2) All paid copies. (Job No. NC1-58-85-10, Item 163) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years from closing date of last period audited. \\nDestroy 6 years, 3 months after the period of the account. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n446 \\n \\n(3) Suspense copies. (Job No. NC1-58-76-9, Item 44) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations except when used in lieu of \\npaid copy. \\n \\nNote: Job No. N1-58-98-11 changed the scheduling of vouchers previously covered \\nunder this item, to scheduling under Item 168(4) in RCS 29. \\n \\n164 \\n \\nAssessment Certifications and Lists. (Job No. NC1-58-82-9, Item 164) (P&I, \\n3/22/99) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 3 years old. \\nDestroy 30 years after end of processing year. \\n \\n165 \\n \\nRevenue General Ledgers. Copies of general and subsidiary ledgers which \\nsummarize the financial status of tax accounts with supporting documents (refers to \\ncase histories) and reports. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 2 years old. (Job No. NC1-58-85-10, Item 165) (P&I \\n3/22/99) \\nDestroy 6 years, 3 months after the period of the account. (Job No. NC1-58-82-9, \\nItem 165) \\n \\n166 \\n \\nRevenue Reports and Accounting Control Records relating to the collection and \\nprocessing of remittances. \\n \\n(1) Official file copy (record copy). \\n \\nAUTHORIZED DISPOSITION \\nDestroy after audit by GAO or when 3 years old, whichever is earlier. \\n \\n(2) Accounting work copies. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the end of the reporting year. \\nDestroy 3 years after the end of the reporting year. \\n \\n167 \\n \\nReserved. \\n \\n168 \\n \\nPosting, Payment and Adjustment Documents which are associated with \\nremittances. \\n \\nThese records are used to process payments and other miscellaneous adjustments. \\n \\n(1) TDA/TDI Transfer (Form 2650) used for IDRS/ACS terminal research. (Job. No. \\nN1-58-94-4, Item 23(1)) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after IDRS/ACS terminal research unless associated with hard copy \\nTDA/TDI. \\n \\n(2) Forms 4349, Computation of Estate Tax Due with Return and Annual Installment, \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n447 \\nand Form 4351, Interest Computation—Estate Tax Deficiency on Installment Basis. \\n(Job. No. N1-58-94-4, Item 23(2)) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 18 months after end of the processing year. \\nDestroy 7 years after the end of the processing cycle. \\n \\n(3) Form 809, Receipt for Payment for Taxes. (Job No. NC1-83-6, Item 35) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after issuance of last receipt. \\n \\n(4) All Other Posting, Payment and Adjustment Documents (other than original tax \\nreturns) include, but are not limited to, payment vouchers (Forms 940-V, 942-V, 943-\\nV, 1040-V and 2290-V). (Job No. N1-58-98-11) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning July 1, 18 months after end of processing year. \\nDestroy 5 years after end of processing year. \\n \\n169 \\n \\nAdvance Payment Records. Used to document and classify advance payments. \\n(Job No. II-NNA-2107, Item 75) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after related unit ledger cards are closed. \\n \\n170 \\n \\nRemittance Registers. (Job No. NC1-58-82-9, Item 170) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of processing year. \\nDestroy 20 years after end of processing years. \\n \\nNote: These records are no longer accumulated. Registers already created and still \\nmaintained should be destroyed in accordance with these approved disposition \\ninstructions. \\n \\n171 \\n \\nCarry-back Adjustment Cases with related schedules, supporting papers and \\nworksheets. (Job No. II-NNA-2107, Item 85) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of processing year. \\nDestroy 10 years after end of processing year. \\n \\n172 \\n \\nReport of Tentative Carry-back Applications and Offers in Compromise. (Job \\nNo. NN-170-16, Item 88) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n173 \\n \\nUnit Ledger Account Cards, Documents, Registers and Recaps, Remittance \\nRegisters and Recaps, Lockbox Remittance Registers and Electronic Funds \\nTransfers. (Job No. N1-58-94-4, Item 24) \\n \\n(1) Paper records not converted to disk pack. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n448 \\n(a) Account Cards that are closed (Paid in full, subsequently abated, and small debit \\nwrite-offs). \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of processing year. \\nDestroy 20 years after end of processing year. \\n \\n(b) All other account cards after the collection statute expiration date has expired. \\n \\nAUTHORIZED DISPOSITION \\n \\nRetire to Federal Records Center 3 years after end of processing year. \\nDestroy 20 years after end of processing year in which expired. \\n \\n(c) Document Registers and Recaps, Remittance Registers and Recaps and \\nElectronic Funds Transfers. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of processing year. \\nDestroy 20 years after end of processing year. \\n \\n(2) Paper records converted to disk pack. \\n \\n(a) Account cards that are open and/or closed but loaded onto the data base (Paid in \\nfull, subsequently abated, and small debit write-offs as needed), Document Registers \\nand Recaps, and Remittance Registers and Recaps. \\n \\n1. Paper Records. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 18 months after conversion to disk. \\nDestroy 20 years after conversion to disk. \\n \\n2. Disk. \\n \\nAUTHORIZED DISPOSITION \\nWrite disk pack to microform 5 years after end of processing year, erase and reuse \\ndisk. \\n \\n3. Microform. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center immediately after microfilming and film verification. \\n \\nDestroy 20 years after end of processing year. \\n \\n(b) All other account cards after the collection statute expiration date has expired. \\n \\n1. Paper Records. \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 18 months after conversion to disk. \\nDestroy 20 years after conversion to disk. \\n \\n2. Disk. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n449 \\nWrite disk pack to microform 5 years after end of processing year in which expired, \\nerase and reuse disk. \\n \\n3. Microform. \\n \\nAUTHORIZED DISPOSITION \\n \\n \\n \\n \\n \\nRetire to Records Center immediately after microfilming and film verification. \\nDestroy 20 years after end of processing year in which expired. \\n \\n174 \\n \\nAccounting Reports not covered elsewhere in this schedule and which are not \\nsubject to GAO onsite audit. \\n \\n(1) Record Copy. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after the end of the reporting year. \\nDestroy 3 years after the end of the reporting year. \\n \\n(2) Duplicate copies. (Job No. N1-58-94-4) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the reporting year or when no longer needed in \\ncurrent operations, whichever is sooner. \\n \\n(3) Automated Non-Master-file Output used as accounting work records. (Job No. \\nN1-58-98-12, Item 3) \\n \\n(a) All ANMF Recaps. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the processing year. \\n \\n(b) Trial Balances. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the processing year. \\n \\n(c) Block Listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after month end balancing is completed. \\n \\n(d) Cycle Proof Listings/NMF Postings for the Month. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the processing year. \\n \\n(e) Error Registers and Block-Out-Of-Balance Report. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of the processing year. \\n \\n(f) Unpostable and Nullified Unpostable Listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of the processing year. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n450 \\n \\n(g) All other output used as accounting work records. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after month end balancing is completed or at the end of the processing \\nyear, whichever is sooner. \\n \\n175 \\n \\nControl Card Listings and Tape Data Control Date Recaps. (Job No. N1-58-87-6, \\nItem 175) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after processing year. \\nDestroy 3 years after end of processing year or after internal audit of operations and \\naccounts, whichever is later. \\n \\n176 \\n \\nTransmittal Memo Accounting Control Documents. (Job No. NN-170-16, Item 91) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 90 days after verification of receipt. \\n \\n177 \\n \\nAdjustment Control Listings - Weekly Adjustment Control Index, Multiple-Duplicate \\nListing, Weekly Index, Overage Case List, Case Assignment List, Daily Supplemental \\nIndex, and New Case Control Number Sequence List. (Job No. NN-170-16, Item 92) \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of new listing or index or when no longer needed in current \\noperations. \\n \\n178 \\n \\nHistoric Transcripts related to closed accounts. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of processing year. \\n \\n179 \\n \\nTDA Registers. Printouts reflecting IMF and BMF payments for last four cycles. \\n(Replaced every 4th cycle.) (Job No. NN-170-16, Item 94) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of new Register. \\n \\n180 \\n \\nTax Claims Files (Except Claims Filed by Corporations) and Record of Claims. \\nClaims files pertaining to allowances for over assessments, notices of disposition, \\nand notices of refund with related correspondence and records. (Claims filed by \\ncorporations are covered in Item 58 of this Schedule.) Claims allowed in full, in part, \\nand disallowed claims. (Job No. NC1-58-76-9, Item 21) \\n \\nAUTHORIZED DISPOSITION \\n \\nDestroy after audit by GAO or when 3 years old, whichever is earlier. \\n \\nNote: Concurrence of Regional Inspector shall be obtained for any disposal before \\nthe 3 years. \\n \\n181 \\n \\nSummary of Archer MSAs (Form 8851), Medical Savings Account (Philadelphia \\nSC Only). \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n451 \\nDestroy 3 years after the processing year. \\n \\n \\n182 \\n \\nTechnical Section “Closed Sensitive” Case Folders. Residual papers remaining \\nin the folders such as work papers; transcriptions of tax account or accounts; Form \\n3870, Request for Adjustment; Form 4173, Special Case Referral; and copies of \\ncorrespondence. (Job No. NN-170-16, Item 96) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after closed date. \\n \\nNote: Form 4173 is obsolete (as of 8/2/88), superseded by Form 10050 (Special \\nCase Folder). \\n \\n183 \\n \\nTranscripts of Accounts requests and related documents. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of processing year, or when no longer needed in current \\noperations, whichever is sooner. \\n \\n184 \\n \\nPayment Tracers (PT) Database. Hardcore Payment Tracers (HCPT) Unit staff use \\nPT to research payments from Error Resolution (ERS) processing using taxpayer \\nidentification number (TIN) changes; control payment tracers cases; submit \\ndocument locator numbers (DLN) electronically to Enterprise Computing Center-\\nMartinsburg (ECC-MTB) for research against the Master File; view the returned \\nECC-MTB DLN research data; and print various reports used by the HCPT Units. \\n \\n(A) Inputs: Information is input into Payment Tracers through various processes, \\nincluding ingesting data from the Error Resolution System (ERS), Master File \\nextracts, and through manual input from IRS employees working a case. Information \\nincludes taxpayer information from Form 4446 (Payment Tracer Research Record, \\nrecordkeeping copy is scheduled under N1-58-94-4, Item 185 in this Schedule), \\nemployee user information, and comments about the case. (GRS 5.2, Item 020; Job \\nNo. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when data has been entered into the master file or database and verified, or \\nwhen no longer required to support reconstruction of or serve as backup to, a master \\nfile or database, whichever is later. \\n \\n(B) System Data: Payment Tracers is used to locate a missing or misapplied \\npayment made by a taxpayer. (Job No. N1-58-11-2) \\n \\n(1) The system collects Payment Case information such as taxpayer identification \\nnumbers (original and new), payment information (date, Bank, amount), tax period, \\ntransaction data. The system also includes employee user information such as \\nName, Login ID, phone #, assigned work site and comments about each case. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 1 year old. \\n \\n(2) The system also includes Document Locator Number (DLN) research information \\nto be used to track open cases. \\n \\nAUTHORIZED DISPOSITION \\nCut off when case is closed. \\nDelete/Destroy when 20 years old. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n452 \\n \\n(C) Outputs: Payment Tracers generates ad hoc, optional reports. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for legal, audit or other operational \\npurposes. \\n \\n185 \\n \\nPayment Tracers. (Job No. N1-58-94-4) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after payment tracer is closed. \\nDestroy 6 years and 3 months after payment tracer is closed. \\n \\n186 \\n \\nReports of Currently Not Collectible Taxes for Non-Master File TDAs. (Job No. \\nNC1-58-85-10, Item 186) \\n \\n(1) Service Center Collection Branch Case Files on accounts reported as currently \\nnot collectible. Form 53 not sent to the area for mandatory follow-up. (Job No. N1-58-\\n87-6, Item 186) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after the Form 53 was initiated. \\nDestroy 4 years 6 months after the year Form 53 was initiated. \\n \\n(2) Notification to Accounting on Non-Master File TDAs. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of processing year. \\n \\n187 \\n \\nOffers in Compromise. Case files including data concerning offers in compromise \\nby cash, installment, transmittals, and acceptance of offers with related \\ncorrespondence. (Job No. N1-58-09-3) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when no longer needed for current business. \\nDestroy 11 years after acceptance of offer. \\n \\n188 \\n \\nBarred Deficiencies. Copies of Form 3999 used to report statute expiration of \\nbarred deficiencies and overassessments and on certain no change and survey \\ncases to the regional office. (Job No. N1-58-89-2, Item 188) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n189 \\n \\nReserved. \\n \\n190 \\n \\nStatement of Account for Participants in Individual Retirement Accounts of \\nAnnuities, Form 5498 (Copy A). (Job No.NC1-58-76-9, Item 23) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after filing year or year of receipt, whichever is later. \\n \\n191 \\n \\nClosed Problem Inquiry File (Form 4442). (Job No. NC1-58-80-6, Item 191) \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n453 \\nAUTHORIZED DISPOSITION \\n \\nDestroy when no longer needed in current operation. \\n \\n192 \\n \\nCorrespondence Suspense File (Accounts Services). (Job No. NC1-58-80-6, \\nItem 192) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operation. \\n \\n193 \\n \\nIRS Employee File - (Employee Delinquency Check.) (Job No. NC1-58-80-6, Item \\n193) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy when updated or new program filed. \\n \\n194 \\n \\nClosed TC 130 Cross-Reference File. (Job No. NC1-58-85-10, Item 194) \\n \\nAUTHORIZED DISPOSITION \\nDestroy source documents 6 months after they are closed. \\n \\n195 \\n \\nPermanent. Work Record - Tentative Carryback Allowance. (Job No. N1-58-87-6, \\nItem 195) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 90 days after data has been transcribed to the TREAS-95 report. \\n \\n196 \\n \\nForm 4442 Reports - Account Referrals. Data from these spreadsheet reports \\nprovides statistics regarding taxpayer requests for information relating to his/her tax \\nreturn, and IRS actions. Data from each Campus Site is consolidated into one \\nspreadsheet, which contains the data for all Sites. The consolidated spreadsheet is \\npublished on the Joint Operations Center (JOC) Website. Each spreadsheet has a \\nweekending date. The data is entered into the spreadsheet at the beginning of each \\nweek. A dropdown box is provided so users can select the weekending for \\ngeneration of reports. (Job No. N1-58-09-46) \\n \\na) Spreadsheet for each Campus Site. \\n \\nAUTHORIZED DISPOSITION \\nTransmit weekly spreadsheet to JOC. \\nDelete when no longer needed for operational purposes. \\n \\nb) Consolidated spreadsheet. \\n \\nAUTHORIZED DISPOSITION \\nDelete when superseded, obsolete or no longer needed, whichever is later. \\n \\n197 \\n \\nReject Registers used to process rejected documents. (Job No. NC1-58-82-9, Item \\n197) \\n \\n(1) Deleted reject registers (records that have been removed from processing). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after processing. \\n \\n(2) Selected reject registers (corrected records that have not been removed from \\nprocessing). \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n454 \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 90 days or when verified that record did not appear on aged list, \\nwhichever is earlier. \\n \\n198 \\n \\nReject Control Listings to monitor and control the reject inventory. (Job No. NC1-\\n58-85-10, Item 198) \\n \\n(1) Inventory listings in DLN sequence, disposition, verification listings, and Rejected \\nRecords list. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after processing date. \\n \\n(2) Other inventory listings, age listings. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after processing date. \\n \\n(3) Manually prepared routing controls. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after closing date. (Job No. NC1-58-82-9, Item 198) \\n \\n199 \\n \\nService Center Control File Adjustment Records. (Job No. NC1-58-82-9, Item \\n199) \\n \\n(1) Processing Copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. (Job No. N1-58-87-6, Item 199) \\n \\n(2) File Copy (retained by preparer outside of Accounting Branch). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after preparation. \\n \\n \\nMACHINE (PAPER) PRINTOUTS AND MICROFILM REGISTERS, \\nINDEXES AND DIRECTORIES \\n \\nPrior to conversion to microfilm and transfer of returns processing and revenue \\naccounting functions to service centers, area offices were charged with the \\nresponsibility of maintaining and retiring the record (official) copies of machine \\n(paper) printouts of registers, indexes and directories. Effective with the conversion \\nto microfilm and transfer of these functions to service centers, service centers were \\ncharged with the responsibility of maintaining and retiring all record copies of \\nregisters, indexes, and directories in accordance with this Schedule. \\n \\nNote: Record copies of indexes, registers and directories printed on machine \\nstationery may be retired to Records Centers 5 years after end of processing \\nyear. \\n \\nNote: Customer Account Data Engine (CADE) I and II have replaced the use of \\nmicrofilm for indexing and registration. Refer to Records Control Schedule 19 \\nfor disposition of electronic records relating to IMF and BMF. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n455 \\n \\n200 \\n \\nIMF and IRA Account Registers. Weekly printout on microfilm, replacing the Index \\nRegisters, Settlement Registers and Outstanding Balance List as of January 1, 1968. \\nGenerally, each time some activity occurs in an entity or tax module, all postings to \\nthat module will appear on the weekly accounts register. Each accounts register \\nrecord is, in effect, a specific transcript of the module. The accounts register is in \\norder by account number within area office and is printed for each area within a \\nregion in SSN order and within validity digit sequence. Weekly registers, for a \\nvariable number of cycles, are combined into a cumulative accounts register on a \\nfour-week basis. \\n \\n(1) Monthly Cumulative Accounts Register (record copy). (Job No. NN-170-16, Item \\n101) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after end of processing year. \\n \\n(2) Copies of Monthly Cumulative Accounts Registers required for research. (Job No. \\nNC1-58-80-6, Item 200) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year, or when no longer needed in current \\noperations. \\n \\n(3) Weekly Accounts Register. (Job No. NN-170-16, Item 101) \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of subsequent weekly register merging prior registers with all \\nof the active accounts for the current week. \\n \\n201 \\n \\nIMF Reference Register. Microfilm index to the Cumulative IMF Accounts Register. \\nRegister contains references pertaining to entities and tax periods on master files \\nindicating the cycle number of the last cumulative accounts register on which an \\nentity or tax period was last shown. Register is printed for each area within a region \\nin SSN order and within validity digit sequence. Reference register is updated every \\nfour weeks on a cumulative basis. \\n \\n(1) IMF Cumulative Reference Registers (record copies). (Job No. NN-170-16, Item \\n102) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after end of processing year. \\n \\n(2) Copies of first and last IMF Cumulative Reference Registers required for \\nresearch. (Job No. NC1-58-80-6, Item 201) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n(3) IMF Reference Registers produced during a year other than the first and last \\nproduced for the year. (Job No. NN-173-152, Item 17) \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of the next cumulative register four cycles later. \\n \\n202 \\n \\nIMF Taxpayer Name Directory. Entity data for taxpayer on the master files, such as \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n456 \\nname, address and location codes listed by region, area, and Social Security \\nNumber. \\n \\n(1) Annual Cumulative Directory (record copy). (Job No. NN-170-16, Item 103) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after end of processing year. \\n \\n(2) Copies of Annual Cumulative Directories required for research. (Job No. NC1-58-\\n80-6, Item 202) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year, or when no longer needed in current \\noperations. \\n \\n(3) Interim Directories. (Job No. NN-170-16, Item 103) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of subsequent interim or cumulative directory covering same \\ntaxpayers and tax periods. \\n \\n203 \\n \\nIMF Retention Register. Contains all entity and tax modules removed from the \\nmaster file. \\n \\n(1) Record copy. (Job No. NN-170-16, Item 104) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 years after end of processing year. \\n \\n(2) Copies required for research. (Job No. NC1-58-80-6, Item 203) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year, or when no longer needed in current \\noperations. \\n \\n204 \\n \\nReserved. The IMF Settlement Register is obsolete. The production of this register \\nwas terminated as of January 1, 1968, when the IMF Accounts Register was \\ninstituted. Any remaining records are eligible for immediate destruction under Job \\nNo. NN-170-16, Item 105. \\n \\n205 \\n \\nReserved. \\n \\n206 \\n \\nBMF Accounts Register. Microfilm printout on a weekly basis starting after July 1, \\n1968. The BMF Accounts Register replaces the BMF Index Register, Settlement \\nRegister, and the Outstanding Balance List. Each cycle an entity or tax period is \\nactive, all postings to that period will appear on the weekly accounts register. The \\naccounts register for that cycle is merged with the accounts register for the next \\ncycle. Thus, these cycles are accumulated for a series until a final accumulation is \\nmade on a four-week basis. Each taxpayer on the register is listed by tax period, \\nwithin Master File Tax (MFT) Code, within EIN. The sequence will be by region, area, \\nEIN, MFT and tax period. \\n \\n(1) BMF Monthly Cumulative Accounts Register (record copy). (Job No. NC1-58-82-\\n9, Item 206) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n457 \\nDestroy 75 years after end of processing year. \\n \\n(2) Copies of BMF Monthly Cumulative Registers required for research. (Job No. NN-\\n170-16, Item 107) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of processing year or when no longer needed in current \\noperations. \\n \\n(3) Weekly BMF Accounts Registers. (Job No. NN-170-16, Item 107) \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of subsequent weekly register merging prior registers with all \\nof the active accounts for the current week. \\n \\n(For Master Copy, see Item 219.) \\n \\n207 \\n \\nBMF Reference Register. Microfilm index to cumulative BMF Accounts Register. \\nReference register is produced in account number with area office sequence and \\nlists the cycle number in which a tax module last appeared in a cumulative register. \\nReference register is updated every four weeks on a cumulative basis. \\n \\n(1) First and last BMF Reference Register of year (record copies). (Job No. NC1-58-\\n82-9, Item 207) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 75 years after end of processing year. \\n \\n(2) Copies of first and last BMF Reference Register of year required for research. \\n(Job No. NN-173-152, Item 22) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year or when no longer needed in current \\noperations. \\n \\n(3) BMF Reference Registers produced during a year other than the first and last \\nproduced for the year. (Job No. NN-173-152, Item 22) \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of the next cumulative register four cycles later. \\n \\n208 \\n \\nBMF Taxpayer Name Directory. Entity data for taxpayers on the master file, such \\nas name, address and location codes listed by region, area, name, and EIN. \\n \\n(1) Annual Cumulative Directory (record copy). (Job No. NC1-58-82-9, Item 208) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 75 years after end of processing year. \\n \\n(2) Copies of Annual Cumulative Directories required for research. (Job No. NN-170-\\n16, Item 109) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of processing year or when no longer needed for current \\noperations. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n458 \\n(3) Interim Directories. (Job No. NN-170-16, Item 109) \\n \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of subsequent interim or cumulative directory covering same \\ntaxpayers and tax periods. \\n \\n209 \\n \\nReserved. The BMF Settlement Register is obsolete. The production of this register \\nwas terminated as of July 1, 1968, when the first BMF Accounts Register was \\nproduced. Any remaining records are eligible for immediate destruction under Job \\nNo. NN-170-16, Item 110 (Record copy) or Job No. NN-173-152, Item 23 (Copies \\nrequired for research). \\n \\n210 \\n \\nBMF Retention Register. Contains all entity and tax modules removed from the \\nmaster file. \\n \\n(1) Record copy. (Job No. NC1-58-82-9, Item 210) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 75 years after end of processing year. \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n(2) Copies required for research. (Job No. NN-173-152, Item 25) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year, or when no longer needed in current \\noperations. \\n \\n211 \\n \\nReserved. \\n \\n212 \\n \\nBMF Taxpayer Number Directory. Numeric listing by taxpayer’s EIN, name, \\naddress, employment code, location code, and filing code. (Job No. NC1-58-82-9, \\nItem 212) \\n \\n \\n(1) Annual Directory (record copy). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 75 years after end of processing year. \\n \\n(2) Copies of Annual Directories required for research. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of processing year, or when no longer needed in current \\noperations. \\n \\n(3) Quarterly and Interim Directories. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of annual or quarterly directory covering same taxpayers and \\ntax periods. \\n \\n213 \\n \\nReserved. Exempt Organizations ALPHA Registers and Cross-References (National \\nand Area - Microfiche) and EIN Registers (Microfiche) are obsolete. All remaining \\nrecords are eligible for immdediate destruction under Job No. N1-58-87-6, Item 213 \\n(Annual Register/Supplemental Registers). \\n \\n214 \\n \\nExempt Organization/BMF Returns Register. Each cycle an entity or tax period is \\nactive all postings to that period will appear on the monthly EO/BMF Returns \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n459 \\nRegister. The Returns Register for that cycle is merged with the Returns register for \\nthe next month. Thus, these months are accumulated for a series until a final \\naccumulation is made on a CY basis. Each organization on the register is listed by \\ntax period, within MFT code, within EIN. Entities which contain an EO section will \\nalso display the EO entity Status/Code and Date, Subsection Code, File Folder \\nNumber, Foundation Code, Classification Codes and Group Exemption Number. \\n(Job No. N1-58-87-6, Item 214) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n215 \\n \\nTape Index Register and Name Directory (MID) containing entity data on non-\\nmaster file returns (Forms 942, 943, 1065, 4638, and 1120S). The Index Register is \\nin EIN order; the Name Directory is in alphabetic order. \\n \\n(1) Annual Register and Directory (record copies). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after end of processing year. (Job No. NC1-58-82-\\n9, Item 215) \\nDestroy 30 years after end of processing year. (Job No. NN-170-16, Item 113) \\n216 \\nReserved. \\n \\n217 \\n \\nReserved. \\n \\n218 \\n \\nReserved. The Alphabetic Index Register (Gasoline Tax Refund Claim) is obsolete. \\nThis records series is no longer accumulating (as of 2005) and any remaining \\nrecords are eligible for immediate destruction under Job No. NC1-58-85-10, Item 218 \\n(Record copy) or Job No. NC1-58-80-6, Item 218 (Copies required for research). \\n \\n219 \\n \\nMaster Copies of Microfilm Indexes, Directories and Registers. These copies are \\nnot intended for reference use, but to make additional copies if required. (Job No. \\nNC1-58-85-10, Item 219) \\n \\n(1) Master Copies used to produce records described in Items 200, 201, 202, 203, \\n204 and 209. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after 6 months. \\nDestroy 30 years after end of processing year. \\n \\n(2) Master Copies used to produce records described in Items 206, 207, 208, 210, \\n212, 213 and 214. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after 6 months. \\nDestroy 75 years after end of processing year. \\n \\n220 \\n \\nTax Practitioner and Preparer Register. (Job No. NC1-58-80-6, Item 220) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. (Job No. NC1–58–85–\\n10, Item 220) \\nDestroy 10 years after end of processing year in which penalties were assessed. \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n460 \\n221 \\nAnnual List of Income Tax Preparers. (Job No. NC1-58-85-10, Item 221) \\n \\n(1) Processed. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n(2) Unprocessed - Program Terminated. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed for research or reference purposes. \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n(3) Directories (including previously microfilmed directories). \\n \\n \\n(a) Return Preparer Alpha, \\n(b) Return Preparer TIN, \\n(c) Return Preparer Manufactured TIN. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed for research or reference purposes. \\n \\n222 \\n \\nU.S. Real Estate Mortgage Investment Conduit Income Tax Return (Form 1066) \\n(OSPC only). (Job No. N1-58-87-6, Item 222) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year 9 months after the end of the processing year. \\nDestroy 6 years after the end of the processing year. \\n \\n223 \\n \\nU.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real \\nProperty Interests (Form 8288) and Statement of Withholding on Dispositions \\nby Foreign Persons of U.S. Real Property Interests (Form 8288–A) (PSC only). \\n(Job No. N1-58-87-6, Item 223) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after the end of the processing year. \\nDestroy 7 years after the end of the processing year. \\n \\n224 \\n \\nReturn of Excise Tax on Undistributed Income of Real Estate Investment \\nTrusts (Form 8612). These are penalty excise taxes. (Job No. N1-58-87-6, Item \\n224) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after the end of the processing year. \\nDestroy 7 years after the end of the processing year. \\n \\n225 \\n \\nReturn of Excise Tax on Undistributed Income of Regulated Investment \\nCompanies (Form 8613). (These are penalty excise taxes.) (Job No. N1-58-87-6, \\nItem 225) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after the end of the processing year. \\nDestroy 7 years after the end of the processing year. \\n \\n226 \\n \\nControl Record List and Summary (EPMF). (Job No. NC1-58-85-10, Item 226) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n461 \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after end of processing year or 1 year after internal audit of \\noperations accounts, whichever is earlier. \\n \\n227 \\n \\nReserved. \\n \\n228 \\n \\nSuspense Release List and Summary (EPMF). (Job No. NC1-58-85-10, Item 228) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after end of processing year or 1 year after internal audit of \\noperations accounts, whichever is earlier. \\n229 \\nPotential Non-Federal Filer Records. Records are generated and used in the \\nstate/federal matching of federal unemployment tax records. (Job No. NC1-58-82-9, \\nItem 229) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after transcription and error correction processing. \\n230 \\nSystems Audit Trail Report. CDC 3500 Computer Listing. (Job No. NC1-58-82-9, \\nItem 230) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after date of report. \\n \\n231 \\n \\nAccount Verification File Listing. Honeywell 2050A. (Job No. NC1-58-82-9, Item \\n231) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of following months’ listing. \\n \\n232 \\n \\nListing of Aged ZTIF Accounts maintained by Entity Control entities that have \\nreached age criteria for removal and have not been established on a Master File \\n(Run No. ERA60). (Job No. N1-58-87-6, Item 232) \\n \\n(1) BMF, EPMF-EM, EO-BMF, NMF, and EPMF-AD list. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after receipt. \\n \\n233 \\n \\nAnnual Information Return of Windfall Profit Tax Return. (Forms 6248/6248–T, \\nTransmittal and Summary of Windfall Profit Tax Information). (Job No. N1-58-87-6, \\nItem 233) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after date of receipt. \\n \\n234 \\n \\nInformation Sheet showing modifications made to computer programs. (Job No. \\nNC1-58-85-10, Item 234) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after implementation. \\n \\n235 \\n \\n Computer Program Development Request. (Job No. NC1-58-82-9, Item 235) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n462 \\nDestroy 1 year after program is no longer in use. \\n \\n \\nINTEGRATED DATA RETRIEVAL SYSTEM (IDRS) COMPUTER OUTPUTS AND \\nRELATED RECORDS \\n \\n236 \\n \\nTransaction Registers. (Job No. NC-174-162, Item 5) \\n \\n(1) Includes: \\n \\n(a) Remittances Added to Unidentified Remittance File (URF). Listing of all new \\nitems added daily to the URF. Items are listed by area office, UR control number and \\namount. \\n \\n(b) Restricted Application from the URF. Daily listing of voids, dishonored checks and \\ncorrected money amounts for the URF. Items are listed by area and show the UR \\nControl Number, amount before change, amount as corrected and type of correction. \\n \\n(c) Non-Master File (NMF) Application from the URF. Daily listing of all applications \\nof money from the URF to NMF. Items are listed by area and show the UR Control \\nNumber, name and address of taxpayer and amount of money applied. \\n \\n(d) Transfer from URF to Excess Collections. Monthly listing of unidentified items \\nwhich are a year old. Items are listed by area office, UR Control Number and show \\namount transferred to excess collections. \\n \\n(e) Transfer Application from the URF. Daily listing of all items being transferred to \\nthe General Funds. Items are listed by area office, UR Control Number and show \\namount transferred. \\n \\n(f)URF Application to IMF, BMF and RMF. Daily listing of applications from the URF \\nto the master files. Item counts and amounts are listed by file designation. \\n \\n(2) Accounting Branch, Unidentified Function copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of month balancing operations. \\n \\n(3) Accounting Branch, Journal Function copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n237 \\n \\nUnidentified Remittance File Analysis. Daily inventory, cumulative for the month, \\nof activity on URF. Items are listed by area and show the previous balance, new \\nbalance, and cumulative totals. After inventory is checked and adjusted, listing \\nbecomes obsolete. \\n \\n(1) Accounting Branch, Unidentified Function copy. \\n \\n(a) Daily Analysis. (Job No. NC-174-162, Item 6) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of month balancing operations. \\n \\n(b) Monthly Analysis. (Job Nos. NC1-58-80-6, Item 237 and NC1-58-85-10, Item 237) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n463 \\n \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after end of processing year or 1 year after internal audit of \\noperations and accounts, whichever is earlier. \\n \\n238 \\n \\nUnidentified Remittances. (Job No. NC-174-162, Item 7) \\n \\n(1) Obsolete. Register reflecting items added to the file (in last 15-45 days) with no \\naction taken was not produced after January 1, 1974. Final disposition of this register \\nhas been met and all copies of this register should be destroyed. \\n \\n(2) Aged 10 Months. Monthly printout used as a last attempt to apply money from \\nURF before being aged to Excess Collections. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days. \\n \\n239 \\n \\nUnidentified Remittance File Dropped Listing. A Permanent. record of the URF \\nproduced as items are aged from the URF after closing action. The Dropped Listing \\nis used to purge the open alphabetical (paper) back-up file of unidentified \\nremittances. \\n \\n(1) Accounting Branch, Unidentified Function copy. (Job No. N1-58-87-6, Item 239) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after end of processing year. \\nDestroy 7 years after end of processing year. \\n \\n(2) Accounting Branch, Journal Function copy. (Job No. NC-174-162, Item 8) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days. \\n \\n240 \\n \\nUnidentified Remittance Case Files. Filed alphabetically or in date, employee \\nnumber order. Case files may contain correspondence, photocopies of checks, or \\nmiscellaneous documents. (Job No. N1-58-87-6, Item 240) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 7 years after end of processing year. \\n \\n241 \\n \\nExcess Collection Posting Documents. Computer Paragraph 550 (Form 4830). \\n \\n(1) Used as an open excess collection document. (Job No. NC-174-162, Item 10) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after money is applied. \\n \\n(2) Used as a closed excess collection document. (Job No. NC1-58-85-10, Item 241) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after end of processing year. \\n \\n242 \\n \\nIDRS Collection Unreversed Transaction Code 594/599 Transcripts and \\nAssociated Notices. (Job No. NC1-58-80-6, Item 242) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n464 \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months, or after all research is completed, whichever is earlier. \\n \\n243 \\n \\nRemittance Register (Daily). A daily printout, by area office, of the payments \\nreceived and input online through the IDRS terminals. The original is mailed to the \\narea office, with one copy maintained in the Accounting Branch for researching \\npayment tracers and one copy maintained by the Accounting Branch Ledger \\nFunction for notations and adjustments. \\n \\n(1) Accounting Branch copy. (Job No. NC-174-162, Item 12) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n(2) Accounting Branch Ledger Function copy. (Job No. N1-58-87-6, Item 243) \\n \\nAUTHORIZED DISPOSITION \\n \\nRetire to Records Center 3 years after end of processing year. \\nDestroy 7 years after end of processing year. \\n \\n244 \\n \\nDocument Register. Listing by area showing EI or SSN of Taxpayer, name control, \\ntax period and amount. (Job No. NC1-58-76-9, Item 244) \\n \\n(1) All copies. \\n \\nAUTHORIZED DISPOSITION \\n \\n \\n \\nDestroy 1 year after end of processing year. \\n \\n245 \\n \\nSpecial Activity Report. A periodic report which shows any action taken by an IDRS \\nuser to the account of any IRS employee or his/her spouse. (Job No. NC1-58-85-10, \\nItem 245) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n246 \\n \\nReserved. Block Completion Lists (BCL) are obsolete and any remaining (microfilm) \\nrecords were eligible for destruction as of 1/2012, under Job No. N1-58-94-4. \\n \\n247 \\n \\nIDRS Service Center Control Case Inventory and Service Center Control \\nInventory Recap. Listings are by age and category of the total cards controlled on \\nIDRS which are still open and assigned to each Section, listed by Unit. \\n \\n(1) Original. (Job No. NC1-58-85-10, Item 247) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n(2) Copies. (Job No. NC-174-162, Item 16) \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of new listing. \\n \\n248 \\n \\nIDRS Service Center Control Case Overage Listing. Complete listing by taxpayer \\nidentification number, tax period, category of open cases more than 30 days old \\nbased on the IRS received date, assigned to each tax examiner. (Job No. NC-174-\\n162, Item 17) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n465 \\n \\nAUTHORIZED DISPOSITION \\nDestroy when new listing received. \\n249 \\nIDRS Pre-Journalized Recap. Contains data to journalize applications from the URF \\nCredit Transfers and Area Office Payment. (Job No. NC1-58-85-10, Item 249) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after internal audit of operations. \\nDestroy 6 years and 3 months after end of processing year. \\n \\n250 \\n \\nIntegrated Data Retrieval System (IDRS) Unit and Unit Security Representative \\n(USR) Database (IUUD). The IUUD is an IRS Intranet resource where IRS \\nemployees can obtain current information about IDRS units and managers, and \\nIDRS security personnel. \\n \\n(A) Inputs: IDRS Security staffs update the IUUD based on data submitted to them \\non Form 9937 (IDRS Unit Request), and Form 13230 (IDRS Security Personnel \\nDesignation). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete after input verification into IUUD master files. Recordkeeping copies \\nof these forms are appropriately scheduled under other authorities in RCS 29. \\n \\n(B) System Data (Master Files): For each IDRS unit, the IUUD provides the Unit \\nSecurity Representative's (USR) name and phone number, the manager's name, \\naddress and phone number, a description of the unit, and other related information. \\n(Job No. N1-58-09-33) \\n \\nAUTHORIZED DISPOSITION \\nDelete when superseded or obsolete. \\n \\n(C) Outputs: Principle outputs include the IUUD Intranet website search results. The \\nIUUD also provides IDRS unit and IORS Primary Recipient data to IDRS Online \\nReports Services (IORS). The IORS Primary Recipient is the person who is the \\nprimary recipient of on-line IDRS Security reports. This person, who is either a \\nmanager or Unit Security Representative (USR), is responsible for reviewing and \\ncertifying IDRS security reports. The IUUD is used to specify the primary recipient \\nwho is responsible for each IDRS unit. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-\\n0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when superseded, obsolete or no longer needed, whichever is later. \\n \\n251 \\n \\nNMF Account Adjustments. Memorandums or copies of unit ledger cards from IRS \\nareas requesting credit transfers or adjustments. (Job No. NC1-58-85-10, Item 251) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n252 \\n \\nLetter to Taxpayer Concerning Refund. Erroneous refund letters and related \\nhistory sheets. The statute for collection of erroneous refunds expires two years after \\nthe refund date. (Job No. NC-174-162, Item 21) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n466 \\n \\n253 \\n \\nRemittance Documents Input to IDRS by Area Offices. Various documents used \\nby area offices to input on-line remittances. Documents are then mailed to service \\ncenter in the accounting package with the certificates of deposit and other accounting \\ndocuments. (Job No. NC-174-162, Item 22) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center beginning July 1, 18 months after end of processing year. \\nDestroy 5 years after end of processing year. \\n \\n254 \\n \\nIDRS Audit Trail—History Record of Command Codes and Extracts. An audit \\ntrail produced daily by the IDRS Security System. Weekly and monthly cum files are \\nproduced. The daily and weekly audit trail files may be disposed of in \\naccordance with existing procedures once the monthly cum file is produced and \\nretained. It contains records of all command codes input to IDRS and includes \\npertinent reference information, e.g., TIN, MFT, Tax Period, Date, Time, Terminal ID, \\nand Employee Number. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after end of processing year. \\n \\n255 \\n \\nIDRS Change Notification. Includes Employee Profile Security File, Form 5081. \\nUsed to add an employee to the EPSF, delete an employee from the EPSF, update \\nan employee security profile, verify employment, and verify initiation of background \\ninvestigation. (Job No. NC1-58-78-4, Item 255) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of year in which employee is removed from the EPSF. \\n \\nNote: Form 5081 is obsolete (as of 4/1/11). This form (and any superseding form \\ncovered by this Schedule item/activity) should be maintained until final disposition \\nhas been met, then destroyed. \\n \\n256 \\n \\nNMF Unit Ledger Card Transcription Sheet. Used to enter the NMF ULC record on \\nIDRS. (Job No. NC1-58-78-4, Item 256) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after entering into IDRS. \\n \\n257 \\n \\nRequest for Delinquency Notice or TDI (IDRS). Used to establish a delinquency \\nrecord on the TDI Notice File. (Job No. NC1-58-78-4, Item 257) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after record has been input to the TDI Notice File. \\n \\n258 \\n \\nIDRS Employee Number Folder, containing backup documents for various inputs to \\nIDRS. (Job No. NC1-58-85-5, Item 258) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 12 months after the date of IDRS input. \\n259 \\n \\n \\nIDRS Daily Security Report. A record of security violations, terminal lockouts, and \\nother security data. It is produced daily by the IDRS security system and is used to \\nmonitor IDRS security. (Job No. NC1-58-80-6, Item 259) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n467 \\nDestroy 2 years after end of processing year. \\n \\n260 \\n \\nIDRS Profile Reports. (Job No. NC1-58-80-6, Item 260) \\n \\n(1) Includes: \\n \\n \\n(a) Unit Employee Profile Report. A record of employee security profiles as recorded \\non the EPSF. \\n \\n(b) Unit Terminal Profile Report. A record of terminal security profiles as recorded on \\nthe TPSF. \\n \\n(c) Unit Command Code Profile Report. A record of the Command Codes authorized \\nfor each organizational unit. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when new copy received. \\n \\n261 \\n \\nEmployee Profile Security File/Unit Command Code Profile Report. A record of \\nIDRS employee security profiles compared to their unit’s profile. Those profiles in \\nexcess of the unit’s profile are highlighted. Used to monitor IDRS capabilities. Must \\nbe produced at least monthly. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after date of listing. \\n \\n262 \\n \\nPassword Update Status Report. A listing of those employee records which have \\ncaused password mismatches by being added or deleted during the periodic \\npassword updating of the EPSF. Used to coordinate resolution of complete password \\nassignment. (Job No. NC1-58-80-6, Item 262) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after completion of password assignment resolution. \\n \\n263 \\n \\nList of Additional Passwords. A listing of valid IDRS passwords not assigned to \\nany employee that is produced on the occasion of periodic password updating of the \\nEPSF. Used by the Systems Security Administrators - IDRS to assign new \\npasswords to employees when needed. (Job No. NC1-58-80-6, Item 263) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after receipt of the superseding List of Additional Passwords and the \\nperiodic password update of the EPSF is completed. \\n \\n264 \\n \\nIDRS Terminal Utilization Report. A report summarizing IDRS terminal usage by a \\nvariety of methods such as by command codes, organizational functions, IDRS \\nterminal, etc. (Job No. NC1-58-85-10, Item 264) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the end of the processing year. \\n \\n265 \\n \\nIMF-IDRS Contro - Run 761.01. Controls from a computer run showing items posted \\nto IDRS from mainline Honeywell runs. (Job No. NC1-58-76-9, Item 28) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n468 \\n \\n266 \\n \\nIDRS Generated Refund Report (Daily). Contains information used by Accounting \\nto prepare Form 1166, Voucher and Schedule of Payments, which accompanies the \\nIDRS Generated Refund Tape to RDO. \\n \\n \\n \\n \\n(1) “Paid” copies (Job No. NC1-58-85-10, Item 266) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years from closing date of last period audited. \\nDestroy 6 years and 3 months after end of processing year. \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n(2) Suspense copies. (Job No. NC1-58-77-2, Item 2) \\n \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations except when used in lieu of \\n“paid” copy. \\n \\n(3) Form 5792 Request for IDRS Generated Refund. (Job No. N1-58-98-12, Item 8) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after the end of the processing year. \\nRetire to Records Center beginning July 1, 18 months after the end of the \\nprocessing year. \\n \\n267 \\n \\nIDRS Net Tax Refund Report (Daily). Contains total amounts by area and totaled \\nfor service center of DONS Generated Refunds Used by Accounting to compile a \\nmonthly report. (Job No. NC1-58-77-2, Item 3) \\n \\n(1) Official file copy (Record Copy). \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after audit by GAO or when 3 years old, whichever is earlier. \\n \\n(3) Accounting work copies. \\nAUTHORIZED DISPOSITION \\n \\nDestroy 2 years after end of reporting year. \\n \\n268 \\n \\nD.O. CHK64 (Release of Undelivered Refund Check) Listing. Provides the service \\ncenter a listing of undelivered refund checks released by the district offices. (Job No. \\nNC1-58-77-2, Item 4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy as soon as CP31/231 Listings have been annotated. \\n \\n269 \\n \\nIDRS Block Proof Listing. A listing of the blocks of transactions produced each day \\nby IDRS. Used by files to allocate space and ensure receipt of the IDRS Transaction \\nRecords. (Job No. NC1-58-85-10, Item 269) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of processing year. \\n \\n270 \\n \\nIDRS Transaction Records. These records represent many types of transactions \\nprocessed to the Master File IDRS. (Job No. N1-58-98-12, Item 6) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n469 \\nRetire to Records Center 6 months after the end of the processing year. \\nDestroy 5 years after end of processing year. \\n \\n271 \\n \\nMaster Record of Employee Numbers. A Permanent. record that associates the \\nIDRS user employee’s name and SSN with the employee number for the purpose of \\nmaintaining an audit trail. The record will include the date that the employee number \\nwas assigned and the date that assignment was terminated. (Job No. NC1-58-80-6, \\nItem 271) \\n \\n(1) Hold each page current until all the employee number assignment(s) have been \\nterminated. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after the latest number assignment(s) terminated. \\n \\n272 \\n \\nEmployee Access Processing SSN List. A listing of those employee records which \\nappeared on the EPSF but not on the new Merged SSN File. (Job No. NC1-58-80-6, \\nItem 272) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after date of listing. \\n \\n273 \\n \\nDishonored Check Records Dropped From the File. A record of the dishonored \\nchecks dropped from the file after closing action. (Job No. NC1-58-78-4, Item 273) \\n \\n(1) Accounting Branch (Dishonored Check Function Copy). \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after end of processing year. \\nDestroy 5 years after end of processing year. \\n \\n274 \\n \\nDishonored Check File Analysis. Daily inventory, cumulative for the month, of \\nactivity on Dishonored Check File Items. Items are listed by area and shows previous \\nbalance, new balance, and cumulative totals. After inventory is checked and \\nadjusted, listing becomes obsolete. (Job No. NC1-58-78-4, Item 274) \\n \\n(1) Accounting Branch (Dishonored Check Function Copy). \\n \\n(a) Daily Analysis. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of month balancing operations. \\n \\n(b) Monthly Analysis. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after completion of the next month’s balancing operation. \\n \\n(2) Accounting Branch (Journal Function Copy). \\n \\n(a) Daily Analysis. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of month balancing operations. \\n \\n(b) Monthly Analysis. (Job No. NC1-58-85-10, Item 274) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n470 \\n \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after end of processing year or 1 year after internal audit of \\noperations and accounts, whichever is earlier. \\n \\n275 \\n \\nDishonored Checks - (15 Day Listing). (Job No. NC1-58-80-6, Item 275) \\n \\n(1) Aged 15 days. Daily printout used to help meet the 21 day cycle. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy old list when new list is received. \\n \\n276 \\n \\nLocalized Profiles Authorization. A record for each unit of the maximum set of \\ncommand codes authorized for any employee in that unit. Used in analyzing other \\nsecurity reports for unauthorized codes. (Job No. NC1-58-80-6, Item 276) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after record is superseded or unit is discontinued. \\n \\n277 \\n \\nDishonored Check Account Transaction Register. A daily listing of dishonored \\nchecks added to the DCF and balanced daily. (Job No. NC1-58-80-6, Item 277) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days. \\n \\n278 \\n \\nIDRS Review Notice Register. (Job No. NC1-58-82-9, Item 278) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after related notices are mailed or as otherwise determined by SCCB \\nManagement. \\n \\n279 \\n \\nInstallment Agreement Accounts List (IAAL). (Job No. NC1-58-85-10, Item 279) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months. \\n \\n280 \\n \\nAlphabetic File of Excess Collections File (XSF) Supporting Documentation. \\nFile consists of Forms 8766, Excess Collections File (XSF) Worksheet; Forms 8765, \\nExcess Collections File Application; miscellaneous documents, etc. (Job No. N1-58-\\n89-2, Item 280) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 1 year after closed (listed on XSF Dropped Listing). \\nDestroy 5 years after end of the processing year. \\n \\n281 \\n \\nExcess Collections File (XSF) Analysis. Daily inventory, cumulative for the month, \\nof activity on XSF. Items are listed by area and show the previous balance, new \\nbalance, and cumulative totals. After inventory is checked and adjusted, listing \\nbecomes obsolete. (Job No. N1-58-89-2, Item 281) \\n \\n(1) Accounting Branch, Excess Collections Function copy. \\n \\n(a) Daily Analysis. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n471 \\nDestroy after end-of-month balancing operations. \\n \\n(b) Monthly Analysis. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after the end of the processing year or 1 year after internal audit \\nof operations and accounts, whichever is earlier. \\n \\n282 \\n \\nExcess Collections File (XSF) Dropped Listing. A Permanent. record of the XSF \\nproduced as items are aged from the XSF or after closing action. The Dropped \\nListing is used to purge the open alphabetical (paper) back-up file of unidentified \\nremittances and to research credits which are no longer on IDRS. (Job No. N1-58-\\n89-2, Item 282) \\n \\n(1) Accounting Branch, Excess Collections Function copy. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 18 months after the end of the processing year. \\nDestroy 7 years after the end of the processing year. \\n \\n(2) Accounting Branch, Journal Function copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days. \\n \\n283 \\n \\nIRS Manager’s Quarterly Certifications. IRS Manager’s Quarterly Certifications \\nwere discontinued as a manual process in 2007. The Integrated Data Retrieval \\nSystem Online Reports Services (IORS) replaced IR Forms 12984 (IDRS Manager’s \\nQuarterly Certification) and 12894A (Manager’s Quarterly Certification). Staff is \\ndirected to follow the approved Disposition Authority and retention of these records \\nuntil all forms are disposed. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the fiscal year in which the Manager’s Certification was \\nconducted. \\nDestroy 6 years after cutoff. \\n \\n284-299 \\n \\nReserved. \\n \\nFEDERAL TAX DEPOSIT (FTD) SECTION \\n \\nThis gives the disposition for Federal Tax Deposit (FTD) forms or equivalent \\ndocuments used by taxpayers to deposit Federal Taxes with a commercial bank, \\nDepositary for Federal Taxes, or with a Federal Reserve Bank (FRB). \\n \\n300 \\n \\nFTD Error Registers and Delete Lists. (Job No. N1-58-87-6, Item 300) \\n \\n(1) Includes: \\n \\n(a) FTD Error Registers. Prepared and used at the service center to perfect \\ntransaction records prior to forwarding to Master File. \\n \\n(b) FTD Error Delete Lists. A list of items that cannot be corrected from the Error \\nRegister and must be deleted for the accounting function to correct and re-input. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n472 \\nDestroy after 12 months or when no longer needed in current operations, whichever \\nis later. \\n \\n301 \\n \\nFTD Block Out of Balance (BOOB) Listing and Summary. A record of blocks that \\nfail to pass other validity checks. (Job No. N1-58-87-6, Item 301) \\n \\n(1) Listing. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 12 months after data has been converted to good tape. \\n \\n(2) Summary. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 12 months after date of listing. \\n \\n302 \\n \\nFTD Block Out of Balance (BOOB) Delete List. A list of blocks that cannot be \\ncorrected from the BOOB Register and must be deleted, corrected and re-input. (Job \\nNo. NC1-58-78-4, Item 302) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after data has been converted to good tape. \\n \\n303 \\n \\nFTD Control Record List and Summary. Replaces the Control Card List and Tape \\nData Control Sheet of the BMF Operations. (Job No. NC1-58-85-10, Item 303) \\n \\n(1) List. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year or 6 months after internal audit of \\noperations and accounts, whichever is earlier. \\n \\n(2) Summary. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year unless the Supervisory Auditor at the \\nservice center asks for them to be retained for a longer period. \\n \\n304 \\n \\nFTD Invalid Posting Transcripts. A daily listing of all invalid Control Records which \\nwill not post to the Service Center Control File (SCCF). (Job No. NC1-58-85-10, Item \\n304) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n305 \\n \\nVariance Reports. (Job No. NC1-58-77-13, Item 6) \\n \\n(1) Includes: \\n \\n(a) TCR Variance Report. A Listing showing Transmittal Control Records (TCR) \\nextracted whenever the service center’s deposit date is earlier than the FRB’s \\ndeposit date. \\n \\n(b) FTD Variance Report. A report produced to indicate variances between FTD \\npayment dates and the deposit date of the related transmittal. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n473 \\n(2) Daily Variance Reports. \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after end of month following the month in which the report is produced. \\n \\n(3) Monthly Variance Reports. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after reports are produced. \\n \\n306 \\n \\nFTD System Transmittals. (Job No. N1-58-94-4) \\n \\n(1) Missing FRB Transmittals. A daily listing printed after 7 days lag from SC \\nreceived date indicating the SC record had posted to SCCF but the FRB record has \\nnot. \\n \\n(2) Missing Depositary Transmittals. A daily listing printed after 7 days lag from the \\nFRB Day Batch date indicating the FRB verification record has established a SCCF \\nmodule but the related SC record has not yet posted. \\n \\n(3) FRB/Depositary Transmittal Amounts Difference. A listing indicating that both a \\nSC record and an FRB record have posted to SCCF but transmittal amounts are not \\nequal. \\n \\nAUTHORIZED DISPOSITION \\nDestroy all transmittals 3 months after date of listing or when no longer needed in \\ncurrent operations, whichever is sooner. \\n \\n307 \\n \\nReserved. \\n \\n308 \\n \\nCommercial Bank Address File. A list of all depositaries transmitting FTD forms to \\nthat service center. (Job No. NC1-58-77-13, Item 9) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when an updated listing has been received and verified to be accurate. \\n \\n309 \\n \\nHistoric SCCF Analysis Report and Special Transcripts. A monthly report which \\nprovides management information regarding timeliness of processing FTDs. (Job No. \\nNC1-58-77-13, Item 10) \\n \\n(1) Report. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after it is produced. \\n \\n(2) Transcripts. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after review is completed. \\n \\n310 \\n \\nMonth End Unconfirmed Classified Report and Summary. A listing and summary \\nof modules that have been classified but for which no FRB verification record has \\nbeen received. \\n \\n(1) List. (Job No. NC1-58-77-13, Item 11) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n474 \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after date of listing. \\n \\n(2) Summary. (Job No. NC1-58-85-10, Item 310) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year unless the Supervisory Auditor at the \\nservice center asks for them to be retained for a longer period. \\n \\n311 \\n \\nTaxpayer Entity Change Report. A listing generated as a result of the taxpayer \\nindicating a change to the name or Employer Identification Number (EIN). (Job No. \\nN1-58-87-6, Item 311) \\n \\n(1) List \\n \\nAUTHORIZED DISPOSITION \\nDestroy 12 months after the month generated unless the Supervisory Auditor at the \\nservice center requests list be retained for a longer period. \\n \\n312 \\n \\nFTD TEP Good Tape Release List Summary. A daily listing identifying each TLN \\nand the related count and amount for transactions placed on the transaction tape to \\nbe sent to the National Computer Center. The Revenue Receipts Summary is used \\nas a tape release. \\n \\n(1) List. (Job No. NC1-58-85-10, Item 312) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after end of processing year or 1 year after internal audit of \\noperations, whichever is earlier. \\n \\n(2) Summary. (Job No. NC1-58-77-13, Item 13) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year unless the Supervisory Auditor at the \\nservice center asks for them to be retained for a longer period. \\n \\n313 \\n \\nFTD TEP Mismatch List. A list printed for all discrepancies and non-matches \\nbetween either release records, delete records, or manual deletion cards and the \\ngood tape FTD block. (Job No. NC1-58-85-10, Item 313) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after end of processing year or 1 year after internal audit of \\noperations and accounts, whichever is earlier. \\n \\n314 \\n \\nFTD SCCF Generated Delete List. A listing of all blocks deleted from the good tape \\ntransaction tape because of discrepancies between control records and the SCCF. \\n(Job No. NC1-58-85-10, Item 314) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 18 months after end of processing year or 1 year after internal audit of \\noperations and accounts, whichever is earlier. \\n \\n315 \\n \\nSCCF Special Transcript List. A transcript of selected SCCF modules used for \\nanalysis purposes. (Job No. NC1-58-85-10, Item 315) \\n \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n475 \\nDestroy 30 days after date of listing or when no longer needed in current operations, \\nwhichever is earlier. \\n \\n316 \\n \\nFRB Day Classified Reports. (Job No. N1-58-94-4) \\n \\n(1) FRB Day Classified Report: A computer generated report that reflects the \\nmatching of FRB verification records for a specific day with the commercial bank \\ntransmittals input. The report lists the tax classification of those items matched and \\nclassified, each item where adjustments to the block are required, the verification \\ncards input where there is no matching commercial bank transmittal on the SCCF, \\nand the amount the SCCF not yet classified. \\n \\n(2) Subsequently Classified for FRB Day Report: A report reflecting subsequent \\nclassification of those items reported as unclassified on the FRB Day Classified \\nReport. \\n \\n(3) Federal Reserve Bank Day Classified Report Balancing Proof (Form 5804): A \\nverified record attached to the report showing it was a balanced report. \\n \\n(4) Subsequent Day Classified Report Balancing Proof (Form 5805): A form used if \\nthere is any classified amount shown on the report or if there is any change to \\nunclassified totals. \\n \\nAUTHORIZED DISPOSITION \\nDestroy all reports 3 years after the close of the processing year unless the \\nSupervisory Auditor at the service center requests that they be retained for a longer \\nperiod. \\n \\n317 \\n \\nReserved. \\n \\n318 \\n \\nFTD-PEL Insert Delete List. A list of transmittal block(s) and/or individual items \\ndeleted during Optical Character Recognition (OCR) processing. (Job No. N1-58-87-\\n6, Item 318) \\n \\n(1) List. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 12 months after the month generated unless the Supervisory Auditor at the \\nservice center requests that they be retained for a longer period. \\n \\n319 \\n \\nFTD-PEL Default List. A report that contains Federal Tax Deposits that either tax \\ntype, or both were left blank by the taxpayer. (Job. No. N1-58-87-6, Item 319) \\n \\n(1) List. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 30 days after the month generated. \\n \\n320 \\n \\nReserved. \\n \\n321 \\n \\nReserved. \\n322 \\n \\nMicrofilm of FTD coupons. (Job No. N1-58-87-6, Item 322) \\n \\n(1) Research Microfilm (not mandatory). \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n476 \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after close of processing year. \\n \\n(2) Record Microfilm. (Job No. NC1-58-82-9, Item 322) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 90 days after creation and verification. \\nDestroy 7 years after close of processing year. \\n \\n323 \\n \\nFRB Verification List Received from the FRBs. List showing individual advice of \\ncredit which total to their related deposit ticket. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 12 months after date of listing unless the Supervisory Auditor at the service \\ncenter requests that they be retained for a longer period. \\n \\n324 \\n \\nFTD Control Registers. A number of manually prepared control registers used to \\nisolate the various segments of the FTD System for the statement of classified \\ncollections for Revenue Receipts Reporting and for balancing information to insure \\nthe integrity of the system. (Job No. NC1-58-82-9, Item 324) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the month prepared. \\n \\n325 \\n \\nDaily Wire. Transmitted daily to Treasury reflecting classified data balanced to data \\nreported by the FRB using data from the Classified Reports, confirmed and \\nadjustment Forms 215 and 5504. (Job No. NC1-58-85-10, Item 325) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the month prepared or when no longer needed in current \\noperations, whichever is earlier. \\n \\n326 \\n \\nFTD Adjustment Action Request (Form 5526). A request used to notify the FRB \\nwhen an adjustment is being made to the commercial banks original advice of credit. \\n \\n(1) Regular Adjustments. (Job No. NC1-58-82-9, Item 326) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after date of listing. \\n \\n(2) Other Adjustments. (Job No. NC1-58-77-13, Item 27) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after date of confirmation from the FRB for dishonored checks, \\ncredit reversals and credit additions. \\n \\n327 \\n \\nFTD Forms or equivalent documents used by taxpayers to deposit Federal Taxes \\nwith a commercial bank, Depositary for Federal Taxes, or with a Federal Reserve \\nBank. (Job No. N1-58-87-6, Item 327) \\n \\n(1) FTD Forms or equivalent documents (hard copy). \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy 90 days after microfilming and films verified correct. \\n \\n \\n328 \\n \\nFTD Registers. (Name Control, EIN Register, Amount Register) Listing of FTD \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n477 \\npayments received by the Service in the National Computer Center are listed in three \\nseparate sequences to provide research sources for tracing and identifying FTD \\npayments. (Job No. NC1-58-78-4, Item 328) \\n \\n(1) Name Control and EIN Registers. \\n \\n(a) Cumulative Registers (Record Copy). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of processing year. \\n \\n(b) Weekly and Monthly Registers. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of cumulative quantity register. \\n \\n(2) Amount Register. \\n \\n(a) Cumulative Registers (Record Copy). \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of processing year. \\n \\n(b) Weekly and Monthly Registers. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of cumulative quantity register. \\n \\n(3) Consolidated Transcripts (FTD Listings). A list generated by National Computer \\nCenter showing the overflow of Federal tax deposits existing in taxpayer’s module. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 7 years after the end of the processing year. \\nDestroy 10 years after the end of the processing year. \\n \\n329 \\n \\nFTD NCC Confirmations. A list prepared weekly by National Computer Center \\nconfirming all FTD tape shipments received from service centers. (Job No. NC1-58-\\n78-4, Item 329) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after end of processing year. \\n \\n330 \\n \\nFTD Payment to Depositary Listings. (Job No. NC1-58-80-6, Item 330) \\n \\n(1) Monthly report consists of totals by depositary of the number of FTDs submitted \\nto and processed by the service center during the monthly reporting period. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year from creation date. \\n \\n(2) Special report consisting of individual transmittals submitted by a particular \\ndepositary during a monthly period. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 60 days from creation date. \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n478 \\n331 \\nFTD BOOB Code 07 Listing. A listing of transmittals with 500 or more FTDs. (Job \\nNo. NC1-58-80-6, Item 331) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after items have been placed on good tape to NCC for Master File posting. \\n \\n332 \\n \\nFTD Microfilm Serial Number Listing. A daily listing of transmittals with possible \\nerrors in the microfilm serial number of the transmittal header record. (Job No. NC1-\\n58-85-10, Item 332) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 90 days from creation date. \\n \\n333 \\n \\nFTD Service Center Received Date Error Listing. A daily listing identifying errors \\nin the service center received date of a transmittal header record. (Job No. NC1-58-\\n80-6, Item 333) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after corrective action has been taken. \\n \\n334 \\n \\nBank Adding Machine Tapes (submitted with Form 2284B). Tapes that list FTD \\namounts transmitted by banks when FTD card count exceeds 40. (Job No. NC1-58-\\n82-9, Item 334) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 days after applicable block is processed. \\n \\n335 \\n \\nTaxpayer/Employee/Financial (TEF) Data Request. Form 6759. (Job No. NC1-58-\\n85-10, Item 335) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after request was responded to. \\n \\n336 \\n \\nNMF FTD Release List and Summary. A listing of those FTDs applicable to Form \\n1042 returns, which is generated in the Tape Edit Processor runs for transaction \\nrecords to be transferred to the Philadelphia Service Center. The Summary will be \\nused as a tape release. (Job No. N1-58-89-2, Item 336) \\n \\n(1) List. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after the end of the processing year or 1 year after internal audit of \\noperations, whichever is earlier. \\n \\n(2) Summary. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after the end of the processing year unless the Supervisory Auditor \\nat the Service Center asks for them to be retained for a longer period of time. \\n \\n337 \\n \\nDORMS Source Documents. (Job No. NC1-58-82-9, Item 337) \\n \\n(1) Worksheets (Form 6292–X) and copies of Details In/Out (Form 6296) completed \\nby and retained in the originating office. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n479 \\nDestroy 3 months after data is reflected on the Monthly Report for the period. \\n \\n(2) Worksheet Stubs, copies of Details In/Out (Form 6296) and Input Error \\nResolution Registers (IERRs) used for computer input. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after data is reflected on the Monthly Report for the period. \\n \\n338 \\n \\nDORMS Output Documents. (Job No. NC1-58-82-9, Item 338) \\n \\n(1) Monthly Reports including Input Error Resolution Registers not elsewhere \\ncovered. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of reporting year. \\n \\n(2) Quarterly and Semi-annual reports. \\n \\nAUTHORIZED DISPOSITION \\nDestroy upon receipt of annual report covering the same period. \\n \\n(3) Annual Reports. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of report year. \\n \\n(4) Special Reports or reports other than those covered above. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed, but no later than 2 years after end of report year, \\nwhichever occurs first. \\n \\n339 \\n \\nDORMS Data Files. (Job No. NC1-58-82-9, Item 339) \\n \\n(1) Record copies of all DORMS files, machine readable or hard copy. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after end of year to which data pertains. \\n \\n(2) All other copies. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n \\n340 \\n \\nExamination Update. Includes Form 5348, used to input data in the Audit \\nInformation Management System (AIMS). (Job No. NC1-58-85-20, Item 340) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 120 days after input to AMFRZR as determined from the input date. \\n \\n341 \\n \\nMIA/KIA Cases (AUSC only). Case files contain photocopies of income tax returns, \\ntranscripts of accounts and history sheets showing all action and communications \\nmade. AUSC processes all MIA/KIA cases for the entire nation. Files contain \\ninformation as to dates when determination was made that status changed from MIA \\nto KIA and other information that may be needed to work future cases. (Job No. \\nNC1-58-85-10, Item 341) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n480 \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when no longer needed in current operations. \\nDestroy 25 years after end of processing year. \\n \\n342 \\n \\nFTD Proof List Microfiche. Microfiche provided by Reporting Agent, Bank or \\nFiduciary which lists all FTD information submitted for a particular deposit day. (Job \\nNo. N1-58-88-3, Item 342) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after close of processing year. \\n \\n343 \\n \\nAdvice of Credit Transmittal. Microfiche or hard copy provided by Reporting Agent, \\nBank or Fiduciary which lists all Advice of Credit information submitted for a \\nparticular deposit day. (Job No. N1-58-88-3, Item 343) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after close of processing year. \\n \\n344 \\n \\nInformation Return with Respect to a Foreign Corporation (Form 5471). Used by \\nU.S. persons to report their activities with related foreign corporations. (Job No. N1-\\n58-88-3, Item 344) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after the end of the processing year. \\nDestroy 5 years after the end of the processing year. \\n \\n345 \\n \\nInformation Return of a Foreign Owned Corporation (Form 5472). Used to \\nmonitor the transaction of foreign owned corporations. (Job No. N1-58-88-3, Item \\n345) \\n \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 3 years after the end of the processing year. \\nDestroy 5 years after the end of the processing year. \\n \\n346 \\n \\nReporting Agents Authorizations (RAAs). The RAA is a multi-use form that allows \\ntaxpayers to designate reporting agents to file certain employment tax returns on \\nmagnetic tape, and to submit federal tax deposits for certain employment tax returns \\non magnetic tape. The RAA remains in force until it is revoked by the agent or \\ntaxpayer. (Job No. N1-58-07-3) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDestroy 1 year after cutoff. \\n \\n347-349 \\n \\nReserved. \\n \\nAUDIT INFORMATION MANAGEMENT SYSTEM (AIMS) \\n \\nThe Audit Information Management System (AIMS) is maintained in each service \\ncenter. This file contains information such as name, SSN or EIN, tax period, source \\ncode, activity codes, etc., of returns in Examination and Appeals. The following \\nrecords are created and maintained for this system. \\n350 \\nDelivery and/or Inventory Reports. Computer generated reports used to order tax \\nreturns for Examination Program. (Job No. NC1-58-85-10, Item 350) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n481 \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after processing year or after Internal Audit approval, whichever is \\nearlier. \\n \\n351 \\n \\nComputer Finder Cards for Forms 709, 2290 and 4638. Cards for all cases \\nawaiting classification. After cases are classified, cards are input to generate labels \\nand charge-out documents. (Job No. NC1-58-78-4, Item 351) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months. \\n \\n352 \\n \\nSelected Case Card File. Cards held for research purposes showing the area to \\nwhich case was transferred. (Job No. NC1-58-78-4, Item 352) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months. \\n \\n353 \\n \\nMultiple Filer Card File. Multiple filer cross-reference file on open cases in \\nExamination. (Job No. NC1-58-78-4, Item 353) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when case is closed. \\n \\n354 \\n \\nAudit Unpostable Cards. Computer cards showing which case is unpostable and \\nthe unpostable code. (Job No. NC1-58-85-10, Item 354) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year in which closed, or when no longer \\nneeded for internal audit, whichever is earlier. \\n \\n355 \\n \\nStatute Cards. Forms 895 or equivalent (including automated systems) showing \\nstatute period cases in Examination. (Job No. N1-58-94-4) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year or when no longer needed in current operations, whichever is \\nsooner. \\n \\n356 \\n \\nReserved. \\n \\n357 \\n \\nDocketed Case Listings and Card File. Listings and Cards of all cases appealed to \\nthe U.S. Tax Court. (Job No. N1-58-87-6, Item 357) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months. \\n358 \\n \\nGift, Highway and Airway Use Tax Listing. A listing received with finder cards for \\nForms 709, 2290 and 4638 cases. (Job No. NC1-58-78-4, Item 358) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months. \\n \\n359 \\n \\nCertified Mail Listing. Listing showing all cases that have had certified letters sent. \\n(Job No. NC1-58-85-10, Item 359) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n482 \\nDestroy after 3 years. \\n \\n360 \\n \\nOld Age Listing (IDRS). A list of cases assigned to employees and the date \\nassigned. (Job No. NC1-58-78-4, Item 360) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 week. \\n \\n361 \\n \\nBMF Listing. Computer listing showing the BMF selected for area and the date \\nshipped for the week. (Job No. NC1-58-85-10, Item 361) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n362 \\n \\nAudit Adjustment Register. A listing of Audit Adjustments. (Job No. NC1-58-78-4, \\nItem 362) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days, or when no longer needed in current operations, whichever is \\nthe longer period, unless the Supervisory Auditor asks for them to be retained for a \\nlonger period. \\n \\n363 \\n \\nAIMS Duplicate Record Report (ADRR). A weekly computer printed listing \\nidentifying taxpayer accounts currently under AIMS control, that have been received \\nagain from the Master File. (Job No. N1-58-94-4) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days, or when no longer needed in current operations, whichever is \\nthe longer period, unless the Supervisory Auditor asks for them to be retained for a \\nlonger period. \\n \\n364 \\n \\nReserved. \\n \\n365 \\n \\nAIMS Reject Backup Register. Computer listing showing cases rejected on AIMS. \\n(Job No. NC1-58-78-4, Item 365) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days, or when no longer needed in current operations, whichever is \\nthe longer period, unless the Supervisory Auditor asks for them to be retained for a \\nlonger period. \\n \\n366 \\n \\nAIMS Error Register. Computer listing showing the cases with errors. (Job No. NC1-\\n58-78-4, Item 366) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 60 days, or when no longer needed in current operations, whichever is \\nthe longer period, unless the Supervisory Auditor asks for them to be retained for a \\nlonger period. \\n \\n367 \\n \\nReserved. \\n \\n368 \\n \\nTranscript of Account. Transcripts used for assessment verification. (Job No. NC1-\\n58-85-10, Item 368) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n483 \\nDestroy 1 year after end of processing year, or when no longer needed in current \\noperations, whichever is earlier. \\n \\n369 \\n \\nAIMS Historic File (Service Center). This file contains complete records of closed \\ncases since AIMS implementation in that service center. (Job No. NC1-58-85-10, \\nItem 369) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after end of processing year. \\n \\n370 \\n \\nCentralized Revenue Agent Report File (RAR) - (Non-TEFRA) - Copies of field \\nexamination reports on cases involving income, excise, and employment taxes for \\nflow-through entities, maintained in the Examination Branch for use of investor area \\nto make adjustments to investor returns. (Job No. N1-58-87-6, Item 370) \\n \\n(1) Prior Field Examination Report. \\n \\nAUTHORIZED DISPOSITION \\nDestroy prior field examination report when a copy of a later RAR pertaining to the \\nsame tax year is filed for a taxpayer. \\n \\n(2) Partnership or S Corporation RAR. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when RAR for all investors within the same Partnership/S Corporation is \\nclosed for the same tax year. \\n \\n371 \\n \\nMiscellaneous Civil Penalty Assessment File. Copies of Form 8278 (Computation \\nand Assessment of Miscellaneous Penalties). These files include all documents \\nand/or work papers which relate to the assertion of civil penalties under the following \\nCode sections: IRC 6652, IRC 6676, IRC 6678, IRC 6679, IRC 6682, IRC 6694, IRC \\n6695, IRC 6700, IRC 6702, IRC 6705, IRC 6707, and IRC 6708. (Job No. N1-58-87-\\n6, Item 371) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 6 months after receipt of the file from the Area after \\nExamination/closure. \\nDestroy 6 years and 9 months after the end of the calendar year after Examination \\nclosure. \\n \\n372 \\n \\nApplication and Public Voucher for Refund for Original Information, Rewards \\nClaim Cases (Form 211) with related indexes documenting requests for rewards for \\nsupplying information to the Government relative to alleged tax violations. They \\ninclude correspondence, special reports, memorandum of opinion closing the case, \\nnotice of action taken relative to the claim, and evidence of collection or deposit of \\ntax upon which the reward, if any, is based. (Job No. N1-58-87-6, Item 372) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after close of case. \\n \\nNote: Where separate claims are filed in connection with related taxpayers, the \\nretention period commences when final action is taken on the last related claim. \\n \\n373-399 \\n \\nReserved. \\n \\nAUTOMATED COLLECTION SYSTEM (ACS) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n484 \\n \\nThe Automated Collection System (ACS) is maintained at the call sites and produces \\npaper output at the service centers. This file contains a case load file of open \\nTaxpayer Delinquent Account (TDAs) and Taxpayer Delinquency Investigation (TDIs) \\nthat have not been directly assigned to the field. \\n \\n400 \\n \\nACS Diagnostic List. Computer Listing of Un-processables data records. (Job No. \\nNC1-58-85-10, Item 400) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months, or when no longer needed in current operations, whichever \\nis the longer period, unless Supervisory personnel at the service center ask for them \\nto be retained for a longer period. \\n \\n401 \\n \\nService Center Error List. Computer listing showing TDA, TDI, and Levy Data \\nRecords that were unreadable by the ACS computer. (Job No. NC1-58-85-10, Item \\n401) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months, or when no longer needed in current operations, whichever \\nis the longer period, unless Supervisory personnel at the service \\ncenter ask for them \\nto be retained for a longer period. \\n \\n402 \\n \\nService Center DTR Error Report. Computer listing showing DTR records that were \\nun-readable by the ACS computer. (Job No. NC1-58-85-10, Item 402) \\n \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 months, or when no longer needed in current operations, whichever \\nis the longer period, unless Supervisory personnel at the service center ask for them \\nto be retained for a longer period. \\n \\n403 \\n \\nACS Dylakor Management Reports. Computer generated reports of inventory, \\ngroup performance, terminal usage, etc. (Job No. NC1-58-85-10, Item 403) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days or when no longer needed in current operations unless \\nSupervisory personnel at the service center ask for them to be retained for a longer \\nperiod. \\n \\n404 \\n \\nTelephone Look-Up List. Computer generated listing of ACS accounts that do not \\nhave a telephone number at the time of case insurance. (Job No. (NC1-58-85-10, \\nItem 404) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 30 days, or after input of telephone data to ACS, whichever is the \\nlonger period. \\n \\n405 \\n \\nACS Aged Case Listing. Computer generated listing of TDA and TDI cases more \\nthan 24 weeks old in ACS service center inventory generated at the call site and \\ntransmitted to the service center. (Job Nos. NC1-58-85-10, N1-58-87-6 Item 405) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when new listing is received. \\n \\n406 \\n \\nSCCB Action List. Computer generated listing of ACS TDA and TDI cases initially \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n485 \\nassigned to the service center for preliminary actions. (Job No. NC1-58-85-10, Item \\n406) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 90 days, or when no longer needed in current operations, whichever is \\nthe longer period. \\n \\n407 \\n \\nACS Action Requests. Computer generated documents initiated by the call site and \\nprinted at the service center requesting actions to be performed by the service center \\n(not covered elsewhere in this Schedule). (Job No. NC1-58-85-10, Item 407) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. . \\n \\n408 \\n \\nACS Return/Correspondence. Responses from taxpayers and third parties on TDA \\nand TDI accounts resulting from ACS generated inquiries (not covered elsewhere in \\nthis Schedule). (Job No. NC1-58-85-10, Item 408) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations. \\n \\n \\nLOW INCOME HOUSING CREDIT (LIHC) RECORDS \\n \\nThis Small Business/Self-Employed Division office of Reporting Compliance, is \\nresponsible for the administration of the Low Income Housing Credit Program along \\nwith State Housing Agencies under IRC §42. State Housing Agencies and Taxpayers \\nowing LIHC properties must file multiple program forms as required by the Internal \\nRevenue Tax Code (IRC). These forms are not part of the tax return filing process. \\nIndividual forms are processed separately and are subsequently housed by the LIHC \\nCompliance Unit, currently located at the Philadelphia Submission Processing \\nCampus. \\n409 \\n(A) Low-Income Housing Credit Allocation Certification, Part 1 (Form 8609). \\nState housing agencies use Part 1 to document the allocation and terms of the \\nallocation. A copy of this form is filed with the state housing agency’s annual report. \\n(Job No. N1-58-11-1) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nRetire to Records Center 3 years after the end of calendar year in which the form \\nwas filed. \\nDestroy 25 years after end of calendar year in which the form was filed. \\n \\n(B) Low-Income Housing Credit Allocation Certification, Part II (Form 8609-A). \\nTaxpayers use this form executed by the state housing agency to complete the First-\\nYear Certification required under IRC § 42(l)(1) by completing Part II of the form. This \\nis a one-time filing to document certain elections regarding the operation of the low-\\nincome housing under IRC § 42. (Job No. N1-58-11-1) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nRetire to Records Center 3 years after the end of calendar year in which the form \\nwas filed. \\nDestroy 25 years after end of calendar year in which the form was filed. \\n \\n410 \\n \\nAnnual Low-Income Housing Credit Agencies Report (Form 8610). This form is \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n486 \\nfiled annually by state housing agencies summarizing LIHC allocations and \\ncompliance monitoring activities, also used to reconcile the credit ceiling, allocations, \\nand credits available for allocation in future years. (Job No. N1-58-05-1) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center 3 years after the end of the processing year in which filed. \\nTransfer to NARA in 5 year blocks when 30 years old. \\n \\n411 \\n \\nCarryover Allocation of Low-Income Housing Credit Form (Form 8610-A) is \\nused by state housing agencies to document allocation under IRC §42(h)(1)(E). \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nRetire to Records Center 5 years after the end of the processing year in which filed. \\nDestroy 25 years after end of calendar year in which the carryover allocation was \\nallocated. \\n \\n412 \\n \\n(A) Low-Income Housing Credit Disposition Bond (Form 8693). This form was \\npreviously filed by taxpayers to establish securities or avoid the recapture of the \\ncredit under IRC §42(j) at the time of disposition of a LIHC building before July 31, \\n2008. Bonds are not required for the disposition of a LIHC building after July 30, \\n2009. (Job No. N1-58-11-1) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after superseded, or 1 year after expiration of the bond period, or \\nwhen the taxpayer elects under Revenue Procedure 2008-60 to no longer maintain a \\nsurety bond or Treasury Direct Account to avoid recapture, or 25 years after bond \\nwas placed with the IRS, whichever is sooner. \\n \\n(B) Revenue Procedure 2008-60 Election. Election by taxpayer to no longer \\nmaintain a surety bond or a Treasury Direct Account to avoid Recapture. \\n(Job No. N1-58-11-1) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nRetire to Records Center at end of calendar year. \\nDestroy 25 years after end of calendar year in which the election was made. \\n \\n(C) Lender's Information Return for Mortgage Credit Certificates( MCCs) (Form \\n8329). Form 8329 is used by lenders of certified indebtedness amounts to provide \\nthe IRS with information regarding the issuance of Mortgage Credit Certificates \\n(MCCs) under IRC Section 1.25-8T(a). (Job No. N1-58-11-16) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nRetire to Records Center at the end of the calendar year in which the election was \\nmade. \\nDestroy 25 years after the end of calendar year in which the election was made. \\n \\n413 \\n \\nReserved. Request for Waiver of Annual Income Recertification Requirement for the \\nLow-Income Housing Credit (Form 8877) is obsolete as part of the Housing and \\nEconomic Recovery Act of 2008. The waiver of the annual income recertification \\nwaiver was superseded by a new law exempting all 100% low-income projects from \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n487 \\nthe annual income recertification requirement. Records are eligible for immediate \\ndestruction under Job No. N1-58-05-1. \\n \\n414 \\n \\nLow-Income Housing Credit Agencies Report of Noncompliance or Building \\nDisposition (Form 8823). Low-Income Housing Report Form used by state housing \\nagencies to report taxpayer noncompliance and dispositions of LIHC properties. \\n(Job No. N1-58-11-1) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nRetire to Records Center when 3 years old. \\nDestroy 6 years after the end of the calendar year in which the state housing agency \\nfiled. \\n \\n415 \\n \\nTax Shelter Disclosure Statement Form (Form 8886). Form applies to \\ntransactions after December 31, 2002, and is attached to the Federal Income Tax \\nReturn. An independent form is submitted to the Office of Tax Shelter Analysis. This \\nschedule covers the independent form. \\n \\n(A) Paper Forms 8886. (Job No. N1-58-06-3) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after the end of the processing year. \\nDestroy 7 years after the end of the processing year. \\n \\n(B) Electronic Scans of Forms 8886. Paper copies previously scheduled (above) are \\nused for initial reference purposes, whereas the electronic version is used for \\nreferences that are requested beyond the original 7 years. \\n(Job No. DAA-0058-2012-0004-0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 15 years after the end of the processing year. \\n \\n416 \\n \\nHealth Coverage Tax Credit Files. (June 2003-Present, not duplicated elsewhere) \\nThe series consists of two sub-series; Essential Documents and Non-essential \\nDocuments. Documents include name, address, policy number, etc. (Job No. N1-58-\\n05-9) \\n \\n(A) Essential Documents are applications requesting enrollment in the Health \\nCoverage Tax Credit (HCTC) Program and supporting documents required to \\nprocess the applications. The supporting documents are copies of invoices from the \\nhealth plan verifying the type of health plan and the plan number, and may include a \\nCOBRA election attorney form indicating the potential applicant's COBRA eligibility \\nwith the HCTC Program and/or a power of attorney form allowing someone to act on \\nthe applicant's behalf on issues relating to the applicant's enrollment with the \\nprogram. Program Registration Forms and Health Care Invoices-files are located in \\nWaterloo, IA. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 6 years after the processing year. \\n \\n(B) Non-Essential Documents are incomplete application forms. An application that is \\nmissing a supporting document is held by HCTC until the information is received. \\nThe series includes incomplete applications received at the Call Center. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n488 \\nDestroy when 6 months old. \\n417 \\nDependent Database (DDb). DDb contains taxpayer return information and child \\ncustody information used to determine the validity of dependent and Earned Income \\nTax Credit (EITC) claims. \\n \\n(A) Inputs: Includes IRS taxpayer return information and transactions, and data \\nelectronically received from the Department of Health and Human Services (HHS) \\nand the Social Security Administration (SSA). Data includes social security usage, \\nchild/parental custody information, and vital statistics for the entire population. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when superseded or obsolete or when no longer needed to support the \\nreconstruction of the master file, whichever is later. \\n \\n(B) System Data: Maintains data extracted/received from IRS, HHS and SSA \\nrelevant to those returns tagged as non-compliant, including taxpayer return \\ninformation, custody orders, name and SSN of custodial and non-custodial parties as \\nwell as dependents, and audit trail information. The system contains KIDLINK data \\nfor all new births and new issues of SSNs since 1998. Most records date from tax \\nyear 2000. (Job No. N1-58-07-4) \\n \\n1. KIDLINK Database. Cross-reference information that links birth parents and \\nchildren by SSN. \\n \\nAUTHORIZED DISPOSITION \\nClose out at end of SSN cycle year. \\nDelete 30 years after close-out. \\n \\n2. Federal Case Registry (FCR). Information received from HHS relating to custody. \\nUsed to determine residency requirement for EITC. \\n \\nAUTHORIZED DISPOSITION \\nClose out at end of processing year. \\nDelete 3 years after close-out. \\n \\n3. Individual Master File-Return Transaction File (IRTF). Taxpayer return information. \\n \\nAUTHORIZED DISPOSITION \\nClose out at end of processing year. \\nDelete 3 years after close-out. \\n \\n4. National Account Profile (NAP) Data Master 1 (DM1) File Data Store. DOB, DOD, \\nand name controls on all valid SSNs. \\n \\nAUTHORIZED DISPOSITION \\nDelete when superseded or obsolete. \\n \\n5. Database Scoring Tables. Yearly results of taxpayer return scores. \\n \\nAUTHORIZED DISPOSITION \\nClose out at end of processing year. \\nDelete 5 years after close-out. \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n489 \\n(C) Outputs: Reports pertaining to non-compliant returns case information including \\nthe rules broken, types of cases, tolerance ranges (based on EITC amount), campus \\ntype (W&I or SBSE), and Pre/Post refund amounts. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded or no longer needed for administrative, legal, audit \\nor other operational purposes. \\n \\n418 \\n \\nU.S. Residency Certification (U.S. CERT) System. U.S. CERT is a database \\napplication that processes Forms 8802 and validates U.S. residency in order to \\ngenerate official Form 6166 letters for those entities (domestic and international) who \\nwish to claim benefits under a tax treaty or to obtain exemption from a value added \\ntax (VAT) imposed by a particular foreign country. This application was formerly \\nknown as Foreign Certification Form 6166 (FOR CERT). \\n \\n(A) Inputs: Form 8802, Application for United States Residency Certification, and any \\nnecessary attachments used by the public to request Form 6166, a letter of U.S. \\nresidency certification for purposes of claiming benefits under an income tax treaty or \\nan exemption from a value added tax (VAT) imposed by a foreign country. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year in which case is closed (application is accepted or \\nrejected). Closed files may be retired to the Records Center on a quarterly basis, as \\nvolume warrants. \\nDestroy 6 years, 3 months after cutoff. \\n \\n(B) System Data: Maintains data obtained from Forms 8802 and associated \\ndocuments for the purpose of validating U.S. residency in order to generate official \\nForms 6166 letters. Data includes applicant name and address, taxpayer \\nidentification number, third party appointee's information, applicant (tax) status, \\ncalendar year of request, purpose of the certification, and penalty of perjury \\nstatement. (Job No. N1-58-08-4) \\n \\nAUTHORIZED DISPOSITION \\nRetain on-line 18 months after case is closed (application is accepted or rejected). \\nMaintain archived copy off-line for an additional 10 years, then delete. \\n \\n(C) Outputs: Includes Forms 6166 and other correspondence with applicants, such \\nas interim letters notifying applicants of a delay in processing, and certification \\nrejection letters. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when superseded, obsolete or no longer needed, whichever is later. \\n \\n419 \\n \\nReserved. \\n \\n420 \\n \\nTaxable REIT Subsidiary Election (Form 8875). Form 8875 is used to elect to treat \\na corporation as a Real Estate Investment Trust (REIT) under the Internal Revenue \\nCode Section 856(1). \\nAUTHORIZED DISPOSITION \\nRetire to Records Center 2 years after the end of the processing year or \\nwhen no longer needed for processing. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n490 \\nDestroy on or after January 16, 75 years after the end of the processing year. \\n \\n421 \\n \\nEarned Income Tax Credit Referral Automation (EITCRA). Earned Income Tax \\nCredit Referral Automation (EITCRA) is a software application that formats data \\nretrieved from the Integrated Data Retrieval System (IDRS) through linked databases \\ninto a flat file (ASCII text file). The formatted file permits end-users to further transfer \\nthe data into Microsoft or generic spreadsheet or database applications for research \\nand other purposes. \\n(A) Inputs: Earned Income Tax Credit Referral Automation (EITCRA) includes data \\nextracted from numerous systems and data files using the Integrated Data Retrieval \\nSystem (IDRS). Inputs are derived from internal IRS systems, as well as outside \\nentities from State, Local, and Federal government sources providing data to the IRS \\nthrough sharing agreements. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old or when no longer needed for operational purposes, \\nwhichever is later. \\n \\n(B) System Data: Application data in Earned Income Tax Credit Referral Automation \\n(EITCRA) consists of delimited and flat ASCII text files. ASCII text files contain Tax \\nPayer Names, Tax Payer Identification Numbers (TIN), Trans Codes, and a variety of \\nother data resulting from the different Command Codes used to direct the extraction \\nof data from the Integrated Data Retrieval System (IDRS). The application also \\nproduces a text file which contains all of the screens retrieved from the Integrated \\nData Retrieval System (IDRS) during processing each time a file is run through the \\napplication. (Job No. N1-58-09-36) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy immediately after transfer of data file to a spreadsheet or other \\ndatabase. \\n \\n(C) Outputs: The text files stored in the application data repository are used to \\npopulate a variety of spreadsheet and database types. Spreadsheets and databases \\nproduced as outputs are linked to the application and can provide automatic updates \\nas new information becomes available. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off when no longer needed to support EITC or other processing/review. \\nDestroy/Delete 3 years after cutoff. \\n \\n422 \\n \\nReserved. The Generate Electronic Filing (ELF) Letters (ELFL) System was retired \\nin 2009, and any remaning ELFL-related records (including system documentation) \\nare eligible for immediate destruction under Job No. N1-58-09-34. \\n \\n423 \\n \\nSecure Object Repository (SOR). Secure Object Repository (SOR) provides a \\nmethod to return sensitive, tax-related information that cannot be sent using ordinary \\ne-mail to registered users and IRS employees. SOR is an application designed to \\nsupport requests for sensitive tax-related information. \\n \\n(A) Inputs: The Secure Object Repository (SOR) receives its information from the \\nQmail server located in the Enterprise Computing Center - Detroit. To access the \\nSOR, the user clicks on the email link from the e-services main menu page after \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n491 \\nlogging onto e-services. Links to any internal or external system, currently do not \\nexist. Inputs to SOR include, but are not limited to: Tax law and procedural \\nupdates/changes; customer inquiry information; existing customer account data via \\neServices Registration; links to Power of Attorney (POA) information; and, internal \\nIRS transcripts. \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. Inputs to the system are appropriately scheduled under other \\npublished disposition authorities approved by the National Archives and Records \\nAdministration. The official records reside and are managed in the original source \\nsystems. \\n \\n(B) System Data: Contents of a user’s SOR includes reports the user requests, \\ntranscripts requested by the user, EAR responses sent by AM, TIN matching results, \\nand error messages. The contents have relatively short-lived usefulness. (Job No. \\nN1-58-09-43) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when obsolete, or no longer needed for business functioning. \\n \\n(C) Outputs: Outputs of the Secure Object Repository (SOR) include account specific \\ninformation (including transcripts); eCatalogue order fulfillment; and trend \\ninformation. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when no longer needed for business functioning. Outputs generated \\nto Taxpayer Accounts and Case Files are treated as original records and will be \\nmanaged in the target paper files or case systems. \\n \\n424 \\n \\nReserved. The Workload Information Tracking System (WITS) was retired in 2009, \\nand any remaning WITS-related records (including system documentation) are \\neligible for immediate destruction under Job No. N1-58-09-46. Previous WITS users \\nare directed to follow the data collection process and disposition instructions as \\nspecified in Item 196, Form 4442 Reports - Account Referrals of this Schedule. \\n \\n425 \\n \\nAccounts Management Services (AMS). AMS provides a common user interface \\nwhich allows resolution of taxpayer account inquiries received by telephone, \\ncorrespondence, or face-to-face. Taxpayer correspondence is scanned via the \\nCorrespondence Imaging System (CIS) to create inventory for resolution in AMS. \\nOther inventories are created based on internally generated account records. AMS \\nprovides tools to assist with case resolution such as disclosure authentication tool, \\ntax return worksheets, case closure checklists, on-line forms, preformatted letters \\nand payment calculator. \\n \\n(A) Inputs: Inputs to the Accounts Management Services (AMS) System are \\nextracted from the following systems: Automated Underreporter (AUR) CP2000 \\nForm, process codes, and correspondence history; Integrated Data Retrieval System \\nTaxpayer Identification Number (TIN), taxpayer name, address, phone number; \\nIndividual Master File (IMF) and Business Master File (BMF) Transcript data; Non \\nMaster File (NMF) TIN, taxpayer name, address, module data (transaction record, \\ntax period); Taxpayer Advocate Management Information System (TAMIS) taxpayer \\nname, received date for cases, issue codes (reason for filing the case), tax period, \\ndollar amount owed, refund amount, balance due amount, history for taxpayer \\nadvocate services users only; Electronic Account Resolution (EAR) TIN, Power of \\nAttorney (POA) name, address, phone number, user ID, Centralized Authorization \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n492 \\nFile (CAF), business address, business name, city, state, zip, email address, IRS \\nreporting agent name; Corporate Files On-Line (CFOL) TIN, name address, phone \\nnumber; Taxpayer Correspondence (scanned PDF images); Exempt Organizations \\n(scanned case file documentation); Employee Plans (scanned case file \\ndocumentation). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after successful entry and verification into the system. \\n \\n(B) System Data: The Accounts Management Services (AMS) System contains \\nrecords of tax account information for individual and business tax returns resulting \\nfrom taxpayer contacts by phone, correspondence or in person, or created from \\ninternally generated account records. (Job No. N1-58-09-59) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 2 years after last account access to taxpayer record. \\n \\nNote: AMS also contains images of taxpayer correspondence and other documents \\ninput via the Correspondence Imaging System (CIS) that are maintained according to \\nvarious other items in RCS 29. AMS 2009 release made CIS an inventory within \\nAMS, no longer a stand-alone application. \\n \\n(C) Outputs: Outputs of the Accounts Management Services (AMS) System include \\nGraphic User Interfaces (Internet Explorer), Reports, updates to the Integrated \\nDocument Retrieval System (IDRS), updates to Taxpayer Advocate Management \\nInformation System (TAMIS), and scanned images sent to a separate repository. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n1. CIS Reports \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDelete/Destroy 5 years after cutoff or when no longer needed for administrative, \\ninvestigative, legal, audit or other operational purposes. \\n \\n2. Non-CIS Inventory Reports \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDelete/Destroy 3 years after cutoff. \\n \\n426 \\n \\nInnocent Spouse System (IS). Innocent Spouse provides a decision-support tool \\naccessible via Desktop Integration (DI) to work claims for relief associated with the \\nInnocent Spouse Program and ensures that users address all of the necessary \\nfactors that will allow consistent application of the tax laws concerning Innocent \\nSpouse Claims. \\n \\n(A) Inputs: Inputs to the Innocent Spouse System (IS) include manual entries from \\nthe IR Form 8857 Request for Innocent Spouse Relief, and automated transfers of \\ninformation from the Individual Master File On-Line (IMFOL), Information Returns \\nTranscript File On-Line (IRPTR), Innocent Spouse Tracking System (ISTS), and \\nTaxpayer Information File Data Store (TIF DS). (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy cache files after successful entry and verification into the system. \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n493 \\n \\nNote: IR Form 8857 is scheduled under Item 49 in RCS 29. Source data in \\nexternal systems are scheduled under the appropriate Records Control \\nSchedule for that system. \\n \\n(B) System Data: System data in the Innocent Spouse System (IS) includes \\ninformation gathered from the Taxpayer(s) and from external systems regarding the \\nInnocent Spouse Relief claim. (Job No. N1-58-09-77) \\n \\nAUTHORIZED DISPOSITION \\nCut off when Innocent Spouse Relief case is closed. \\nDelete/Destroy 3 years after cutoff. \\n \\n(C) Outputs: Outputs from the Innocent Spouse System (IS) include letters \\n(correspondence), various historical records, and reports; letters and records are \\ngenerated daily as part of each claim when a conclusion/determination is made, and \\nthe reports are ad hoc. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off when Innocent Spouse Relief case is closed. \\nDelete/Destroy 3 years after cutoff. \\n \\n427 \\n \\nTemporary Scrambled Social Security Number Program (TMPSSN). The \\nTemporary Scrambled Social Security Number Program (TMPSSN) allows the \\ngeneration and control of temporary Internal Revenue Service Numbers (IRSNs). \\nThe IRSN is needed when taxpayer documents or payments are received from a \\ntaxpayer without a valid identifying Taxpayer Identification Number (TIN). The \\nTMPSSN application is also used in the Scrambled Social Security Number (SSN) \\nunits when multiple taxpayers are assigned (in error) duplicate SSNs. The TMPSSN \\ngenerates an IRSN and the Tax Examiner (TE) enters the pertinent taxpayer \\ninformation within the TMPSSN system. After the taxpayer data is entered, the TE \\nuses the IRSN assigned by the TMPSSN to establish the taxpayer on the Individual \\nMaster File (IMF) for processing purposes. The majority of the IRSN requests are \\nreceived with a Form 8925 Employer Owned Life Insurance Contracts attached. The \\nForm 9956, Internal Revenue Service Number (IRSN) Request Form, is also used to \\nrequest a TMPSSN. \\n \\n(A) Inputs: Inputs to the Temporary Scrambled Social Security Number Program \\n(TMPSSN) include extracted information from Form 685C - SSN Invalid (IMF), Form \\n685SP, Form W-7 - Application for IRS Individual Taxpayer Identification Number, \\nand Form 9956 - Request for a Temporary Internal Revenue Service Number \\n(IRSN). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy cache file after successful entry and verification into the system. \\n \\n(B) System Data: The Temporary Scrambled Social Security Number Program \\n(TMPSSN) contains records of tax account information including the following: (Job \\nNo. N1-58-09-72) \\n \\nFull Name (First, Middle Initial, Last) \\nAddress (Street, City, State Abbreviation, Zip Code) \\nIdentifying Numbers (e.g. TMP-SSN, SSN, IRSN or ITIN) \\nPrior Names & SSNs (if applicable) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n494 \\nCut off at end of processing year in which account was retired. \\nDelete/Destroy 7 years after cutoff. \\n \\n(C) Outputs: Primary outputs of the Temporary Scrambled Social Security Number \\nProgram (TMPSSN) include: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nTemporary SSN Control Sheet \\nScrambled SSN Control Sheet \\nTemporary SSN Alpha Listing \\nScrambled SSN Alpha Listing \\nSSA Follow-Up Letter Required Listing \\nWeekly Entity Control Automated Inventory Reporting (WECAIR) Program \\n \\nIRS employees can access and print TMPSSN reports and “screen prints” of \\nindividual cases. Managerial and Statistical Reports are also generated from \\nTMPSSN. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy reports when 90 days old, or when no longer needed for \\nadministrative purposes, whichever is earlier. \\n \\n428 \\n \\n \\nPhotocopy Fee Refund (PHOREF) System. The Photocopy Fee Refund \\n(PHOREF) System is used to issue photocopy fee refunds by inputting data pertinent \\nto each individual case. The database retains multiple years of data, making it easy \\nto query by SSN or name for any refund issued and also examine information \\nregarding the case. Once a week, throughout this system, all refunds for the prior \\nweek are downloaded to Accounting. Tapes are validated and released to Financial \\nManagement Service (FMS) agency, allowing photocopy refunds to be issued to the \\ntaxpayer. \\n \\n(A) Inputs: Inputs to the Photocopy Fee Refund (PHOREF) System are extracted \\nfrom IR Form 4506 (Request for Copy or Transcript of Tax Form), the Electronic \\nCertification System (ECS), and the Financial Management Service (FMS). \\nInformation input from Form 4506 consists of the taxpayer name, address, and dollar \\namount. If the “Authorization to pay, third party” is checked then the Third Party \\nName and address is received. \\n \\nInput from ECS includes the data control number and date. Input from FMS includes \\nthe acknowledgement control number and date. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy cache file after successful entry and verification into the system. \\n \\nNote: IR Form 4506 (Request for Copy or Transcript of Tax Form) is \\nappropriately scheduled under IRS Records Control Schedule 29, Item 93 (N1-\\n58-86-1, Item 93). Program Unit staff are to use instructions outlined in RCS 29, \\nItem 93 when disposing of IR Form 4506. \\n \\n(B) System Data: The Photocopy Fee Refund (PHOREF) System contains records of \\ntax account information for individual refunds including taxpayer name, address, \\nstate, zip code, refund amount, third party contact, tax payer identification number \\n(TIN) or employee identification number (EIN). (Job No. N1-58-09-71) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n495 \\nCut off at end of fiscal year in which refund was issued. \\nDelete/Destroy 6 years, 3 months after cutoff. \\n \\n(C) Outputs: Primary outputs of the Photocopy Fee Refund (PHOREF) System \\ninclude a file containing the necessary information to generate refund checks to \\ntaxpayers. This file is transferred from PHOREF to FMS which then generates the \\nchecks/payments. Outputs also include Quality Review Reports and the Final \\nPhotocopy Fee Refund Listing (final listing) generated weekly. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of the fiscal year. \\nDelete/Destroy 3 years after cutoff. \\n \\n429 \\n \\nNotice Conversion System (NOTCOM). Notice Conversion (NOTCON) is a \\nmodernized notice composition system used to process notice data via a single \\ncomposition tool. \\n \\n(A) Inputs: Inputs to Notice Conversion include data extracted from numerous \\nelectronic individual and business taxpayer data files using the Customer Account \\nData Engine (CADE). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy any cached input files following validation of receipt by the system. \\n \\n(B) System Data: Notice Conversion consists of batch files of taxpayer data \\nreformatted for use in composed settlement notices. (Job No. N1-58-09-76) \\n \\nAUTHORIZED DISPOSITION \\nDelete 14 days after receipt. \\n \\n(C) Outputs: Settlement notice data is composed into specified business owner \\nformats and distributed for print/mail to the taxpayer. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy within 14 days after distribution. \\n \\n430 \\n \\nBulk Electronic File Transfer (BEFT) System. Bulk Electronic File Transfer (BEFT) \\nmanages the daily electronic transmission of the Federal Reserve Bank verification \\ndata. This system automates the processing of Form 5526 adjustments, the SF-512 \\nDeposit Ticket, and the SF-5515 Debit Voucher. These actions adjust the account \\ninformation both at the Federal Reserve Bank and on the FTD-SCCF. This system is \\nalso the source of the FTD Depository Commercial Bank Address File. Outside \\nvendors are used for printing tasks. \\n \\n(A) Inputs: Inputs to the Bulk Electronic File Transfer (BEFT) System are transmitted \\nfrom the Federal Reserve Banks (FRB) and Service Center Control File Processing \\nSystem (SCCF). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after successful entry and verification into the system. \\n \\n(B) System Data: The Bulk Electronic File Transfer (BEFT) System manages the \\ndaily electronic transmission of the Federal Reserve Bank verification data. This \\nsystem automates the processing of Form 5526 adjustments, the SF-512 Deposit \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n496 \\nTicket, and the SF-5515 Debit Voucher. Bulk Electronic File Transfer Data Store \\n(BEFT DS) contains the FTD Depository Commercial Bank addresses. (Job No. N1-\\n58-09-95) \\n \\n1. Payment to Depository Data. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 1 year after recording and verification of payment to Depository. \\n \\n2. Records of Payment Vouchers and Adjustments. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 3 years after recording and verification of Voucher and Adjustment. \\n \\n3. Commercial Bank Address File. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded by new file. \\n \\n(C) Outputs: Outputs of the Bulk Electronic File Transfer (BEFT) System include FRB \\nVerification List, Federal Tax Deposit Adjustment Action Requests, Reversal and \\nReplacement Requests Listing, and Monthly Variance Reports. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\n1. Federal Tax Deposit Verification List. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 12 months after date of listing. \\n \\n2. Federal Tax Deposit Adjustment Action Requests Listing. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 2 years after date of listing. \\n \\n3. Reversal and Replacement Requests Listing. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 3 years after date of listing. \\n \\n4. Monthly Variance Reports. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 months after date of Report. \\n \\n431 \\n \\ne-File Reports System (EFILE REPORTS). e-File Reports (EFILE REPORTS) is a \\ncooperative subsystem of the Electronic Filing System (ELF–R). ELF-R adheres to \\nthe Internal Revenue Manual (IRM) concerning elimination of data and retention \\nperiods. EFILE REPORTS is a web-based application that displays reports \\ncollected from IRS electronic filing applications for business and individual returns. \\nE–File Reports is a system that serves as a repository for all IMF electronic filing \\nreturn management information. ELF–R sends its validated data to E–File reports. \\n \\n(A) Inputs: Inputs to the e-File Reports System (EFILE REPORTS) are transmitted \\nfrom the Electronic Filing System (ELF): Electronic Filing System (ELF) manages \\nForm 1040 tax returns received electronically from transmitters for preparers or \\nindividual taxpayers and passes accepted information to Generalized Mainline \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n497 \\nFramework (GMF). E–File Reports is a system that serves as a repository for all IMF \\nelectronic filing return management information. ELF–R sends its validated data to \\nE–File reports. EFILE REPORTS also receives information transmitted from \\nElectronic Transmitted Documents (ETD): ETD manages stand alone Forms 56, \\n2350, 4868 and 9465 forms which are received electronically from transmitters for \\npreparers or individual taxpayers. Electronic payments can be submitted with the \\nforms 2350 and 4868. Accepted forms 2350, and 4868 are passed to GMF with all \\naccepted forms going to Tax Return Data Base (TRDB). (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy any cached files received from ELF or ETD after successful entry \\nand verification into the system. \\n \\n(B) System Data: (Job No. N1-58-09-106) \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. The e-Files Reports System (EFILE REPORTS) acts as a pass-\\nthrough application for electronically filed individual and business tax returns. The tax \\nreturns and tax return data are received via other systems and ultimately traverse to \\nELF-R for processing. EFILE REPORTS does not store data. \\n \\n(C) Outputs: Outputs of the e-File Reports System (EFILE REPORTS) include nearly \\nfifty different types of reports that can be accessed by IRS staff. The e-file Reports \\nPage web site is comprised of many menus and links to various e-file reports. Some \\nof the e-file reports that can be retrieved from the e-file Reports Page include, but is \\nnot limited to: Daily e-file Status, Weekly e-file Status, Filing by Taxpayer Location, \\nDaily Error Reject Codes, Returns Prepared on IRS Purchased Software (volunteer \\nsite reports), Filing Season Progress Reports, Fed/State Filings, Forms Volumes \\nReports (accessible by different form number), 1040 Volume by File Site, Volume By \\nSubmission Processing Center, and Volume By State. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDelete/Destroy 1 year after cutoff or when no longer needed for operational \\npurposes. \\n \\n432 \\n \\nElectronic Tax Administration Research Analysis System (ETARAS) captures \\nprocessing information from electronically filed returns for research and analysis. \\nReturns include 1040s, 1041s, 1065s, 1120s, 940 and 941s. The system is used to \\ngive e-file program owners, managers, and executives information about electronic \\nfiling. The system is used by e-file analysts who have a need to conduct research \\nabout various electronic filing initiatives or who wish to measure the success of their \\nprogram. \\n \\nETARAS provides e-file information to a variety of customers such as IRS \\nCommissioner’s Office, Assistants to the IRS Commissioner, Treasury Inspector \\nGeneral for Tax Administration (TIGTA), GAO, Disclosure Office, Distribution \\nChannel Management (DCM), and Electronic Filing Marketing Database. \\n \\n(A) Inputs: Information input into ETARAS is output data from different major IRS \\nsystems such as Electronic Filing System (ELF), Electronic Filing System-1041 \\n(EFS-1041), Electronic Filing of 94XML Returns, Modernized E-File (MeF), and Error \\nResolution System (ERS). Reports from these systems become source data for \\nETARAS. ETARAS also receives information from tax forms such as the 1040 series \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n498 \\ntax returns, copies of External Customer Data Store (ECDS, formerly Third Party \\nData Store TPDS) tables, copies of the refund files transmitted to Financial \\nManagement Service (FMS), as well as information on 940, 941, 1041, 1065, 990, \\n720, 2290, 8849, and 1120 series returns. Processing information collected includes \\nerror codes, reject data, and software used to file the return. (GRS 5.2, Item 020; Job \\nNo. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when data has been entered into the master file or database and verified, or \\nwhen no longer required to support reconstruction of or serve as backup to, a master \\nfile or database, whichever is later. \\n \\n(B) System Data: The ETARAS system holds line level data (one row of data for \\neach tax return) for all electronically filed tax returns including SSN, Spouse SSN, \\nAdjusted Gross Income (AGI), Filing Status, Refund Amount, Zip Code, State, \\nEarned Income Tax Credit (EITC) amounts. The system also provides characteristic \\nrecord data of the electronic transmission such as Electronic Transmitter \\nIdentification Number (ETIN), Preparer EFIN, Preparer Employer Identification \\nNumber (EIN), and type of form used to transmit. ETARAS consolidates its data into \\naccepted and rejected databases. (Job No N1-58-11-4) \\n \\n1. Overall table data used to perform research. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 7 years old. \\n \\n2. Certain fields that receive little or no activity and have no research value. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 3 years old. \\n \\n(C) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n1. Security and system logs are extracted from the server on a daily basis and stored \\nin a dedicated security repository. The logs include audit account logon events \\nsuccess/failure, audit account management success/failure, audit directory service \\naccess failure, audit object access failure, audit policy change success/failure, audit \\nprivilege use failure audit system events success/failure. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 6 years old. \\n \\n2. Ad hoc reports. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative, legal, audit, or other \\noperational purposes. \\n \\n433 \\n \\nLow Income Housing Credit (LIHC) Database. The Low Income Housing Database \\nis used to accumulate data from forms filed by state housing agencies and taxpayers \\nparticipating in the IRC § 42, Low Income Housing Credit Program. These forms are \\nnot filed with tax returns. The information is needed for program administration, \\nreporting requirements and compliance initiatives. \\n \\n(A) Inputs: Data is input from the following IRS forms: (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n499 \\n \\n1. Form 8609 (Low Income Housing Credit Allocation and Certification) filed by state \\nagencies (Part I) and taxpayers (Part II). \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy forms 25 years after the calendar year in which the form was \\nfiled. \\n \\n2. Form 8823 (Low Income Housing Credit Agencies Report of Non-compliance or \\nBuilding Disposition). This form is only ingested in cases where the state agency \\nreports on line 11p that the building is no longer in compliance and not participating \\nin the IRC § 42 program. \\n \\nAUTHORIZED DISPOSITION \\nDestroy hard copy forms 6 years after the end of the calendar year in which the \\nstate housing agency filed the form. \\n \\n(B) System Data: Information in the LIHC Database includes identification of \\ntaxpayers and state housing agencies (i.e. name, address, and EIN), amount of IRC \\n§ 42 credit allocated, the allocation terms, taxpayer elections regarding the use of the \\nhousing and claiming the credit, and identification of noncompliance issues that may \\nresult in the disallowance of credit. (Job No. N1-58-11-1) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed to conduct agency business. \\n \\n(C) Outputs: The LIHC Database generates pre-designed reports needed to manage \\ninventory and perform routine analyses needed to administer the program or classify \\nreturns for audit. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for conducting agency business. \\n \\n434 \\n \\nNotice of Qualified Equity Investment for New Markets Tax Credit (Form 8874-\\nA). Form 8874-A is filed by CDE to document taxpayers’ equity investments \\nqualifying for the NMTC. The original signed form is provided to the taxpayer making \\nthe investment and a copy is filed with IRS within 60 days after the investment is \\nmade. \\n \\nInformation collected on Form 8874-A consists of name of qualified community \\ndevelopment entity (CDE); EIN of CDE; Name of parent taxpayer with whom CDE \\nfiles a consolidated tax return (if applicable); Name of taxpayer making qualified \\nequity investment; TIN of taxpayer making qualified equity investment; date of \\ninvestment; amount of investment; total allowable credit; and allowable credit \\namounts for the 7 year allowable period. These forms are filed continuously \\nthroughout the year. (Job No. N1-58-12-12) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nTransfer to off-site storage 2 months after the end of the calendar year in which the \\nforms were filed. \\nDestroy 13 years after the end of the calendar year in which the form was filed. \\n \\n435 \\n \\nReserved. \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n500 \\n436 \\nNotice of Recapture Event for New Markets Credit (Form 8874-B). Form 8874-B \\nis filed by CDE to report events requiring recapture of the credit. The original signed \\nform is provided to the taxpayer making the investment and a copy is filed with the \\nIRS within 60 days after the CDE becomes aware of the recapture event. These \\nforms are filed only when recapture events occur. \\n \\nInformation collected on Form 8874-B includes name of CDE; EIN of qualified CDE; \\nname of taxpayer with qualified equity investment subject to recapture; TIN of \\ntaxpayer with qualified equity investment subject to recapture; date of qualified equity \\ninvestment; amount of qualified equity investment; date of recapture event; amount \\nof New Markets Credit captured; Reason for recapture; Aggregate decrease in credit \\nover 7 year period. (Job No. N1-58-12-12) \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nTransfer to off-site storage 2 months after the calendar year in which the form was \\nfiled. \\nDestroy 13 years after the calendar year in which the form was filed. \\n 437 \\nReserved. Publication of disposition authority for the Tax Professional PTIN System \\n(TPPS) has moved to RCS 11 for IRS Tax Practitioner Enrollment, Professional \\nResponsibility, and Agent Practices and includes updates as approved by NARA \\nunder Job No. DAA-0058-2016-0003. \\n \\n438 \\n \\n94x Signature Document. The 94x PIN jurat is the signature for every 94x return \\nelectronically filed by a business on-line filer. The signature document is the last \\npage of \\\"Letter 3083,\\\" and contains the security rules and responsibilities pertaining \\nto the PIN. The signature is good for as long as the taxpayer is filing Forms 94x \\nelectronically. There is no expiration date or renewal for the signature. (Job No. N1-\\n58-11-23) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year that documents were received. \\nTransfer to Records Center 1 year after cutoff. \\nDestroy 30 years after cutoff. \\n \\n439 \\n \\nFraudulent Tax Scheme Files. (Job No. N1-58-10-23) \\n \\n(A) Suspected and/or Actual Fraudulent Tax Scheme Files not used as evidence in a \\ncriminal case. Included are all correspondence, forms, memoranda and other \\nrelevant records that pertain to actual or alleged tax schemes. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no less than 5 years old, but not to exceed 10 years old. \\n \\nNote: Records may be transferred to a Records Center if volume exceeds \\noffice storage space. If using a Federal Records Center for storage, you MUST \\nindicate exact disposition time frame (i.e. 5 years, 6 years, etc) and calculate \\ndestruction on Standard Form (SF) 135. \\n \\n(B) Suspected and/or Actual Fraudulent Tax Scheme Files used as evidence in a \\ncriminal case. These include discontinued investigations (including withdrawal \\nreports) together with related exhibits, working papers, forms, correspondence and \\nrelevant data that pertain to actual or alleged tax schemes. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n501 \\nNot Applicable. See RCS 30, Item 40 for disposition. This series is scheduled under \\nJob No N1-58-07-11, Items 1(a) through 1(d). \\n \\n440 \\n \\nSPEC (Stakeholder Partnerships, Education and Communication) Grant \\nApplication Files and Cooperative Agreements. IRS accepts applications for \\nfederal assistance to support existing programs. This series of records includes \\napplications for SPEC grants, currently those under the Tax Counseling for the \\nElderly (TCE) and Volunteer Income Tax Assistance (VITA) Programs. Applications \\nare reviewed and a determination made as to whether to award or not award the \\napplicant. Application requirements vary annually between the different programs. \\nNon-awarded files consist of the application and review documentation. Awarded \\nfiles include the application and review documentation along with monitoring and \\nreporting information. (Job No. N1-58-09-85) \\n \\nEach TCE application package may include the following forms: \\n \\n• IR Form 8653 Tax Counseling for the Elderly Application Plan \\n• IR Form 8654 Tax Counseling for the Elderly Quarterly/Final Program Report \\n• IR Form 9661 Cooperative Agreement \\n \\nEach awarded VITA application package should include the following form: \\n \\n• IR Form 13981 VITA Grant Agreement \\n \\nThe following forms/certifications/reports may be found in each of the grant program \\napplication packages: \\n \\n• SF 424 Application for Federal Assistance \\n• SF 424B Assurances and Certifications \\n• SF LLL Disclosure of Lobbying Activities \\n• Background/Civil Rights/Program Narratives \\n• Budget/Financial Plan \\n• Interim/Quarterly/Final Reports \\n• IRS Determination Letter \\n• Supporting Documentation \\n• CD of all application package documents \\n \\n(a) SPEC-rejected applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year (in which application is rejected). \\nDestroy 3 year after cutoff. \\n \\n(b) SPEC-accepted applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of calendar year (in which grant program period ends). \\nRetire to Records Center 1 year after cutoff. \\nDestroy 6 years, 3 months after cutoff. \\n \\n441 \\n \\nApplication to Participate in the IRS Acceptance Agent Program (Form 13551). \\nThe files include Form 13551, the agreement to participate in the Acceptance Agent \\nProgram, fingerprint cards for FBI checks, and rejected/terminated/withdrawn \\napplications. (Job No. N1-58-10-17) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n502 \\n(1) Rejected, Terminated, or Withdrawn Applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off annually. \\nDestroy after 1 year or when no longer needed for administrative, legal, audit, or \\nother operational purposes, whichever is sooner. \\n \\n(2) Approved Applications. \\n \\nAUTHORIZED DISPOSITION \\nCut off when 4 years old. \\nDestroy 6 years after processing year. \\n \\n442 \\n \\nIRS-USDA AGI Data Sharing Project Files. Records are created as part of a data-\\nsharing process between IRS and the Department of Agriculture's Farm Service \\nAgency (FSA) for average adjusted gross income (AGI) compliance and verification. \\nRecords include participant consent forms (USDA Forms CCC926, CCC927, \\nCCC928, CCC931, and CC941), as well as IRS-reported results. (Job No. N1-58-10-\\n20) \\n \\n(A) Disclosure of Tax Information Files. \\nIRS requires consent from the individual or legal entity to provide USDA verification \\nof the average AGI for that individual or legal entity. This written consent is provided \\nby using USDA Form CCC941. Consent was previously provided by using Forms \\nCCC927, CCC928 or CCC931. The forms used for this program are Non-IRS, they \\nare USDA forms. The forms and accompanying envelopes received from each USDA \\noffice will be maintained in the Files Operation. They will be stored in TIN order by \\nprocessing date and will not be given a DLN. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the processing year. \\nMaintain in office for 1 year after cutoff, then retire to Records Center. \\nDestroy 6 years after cutoff. \\n \\n(B) USDA data stored on Third Party Contact (TPC) database. \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. The data added to the TPC database consists of information \\ntranscribed from the CCC forms through command code TPCIN. This data is \\nappropriately scheduled (to be destroyed when 30 years old) under the Third Party \\nContact System (Job No. N1-58-09-29). \\n \\n443 \\n \\nReserved. \\n \\n444 \\n \\nEmbedded Quality Submission Processing (EQSP) System. The Embedded \\nQuality Submission Processing (EQSP) is a quality assurance system designed to \\ncapture data from employee, managerial, and product quality reviews within the W&I \\nSubmission Processing centers, which deal directly with tax filings. EQSP allows for \\nevaluating product quality and employee performance within Submission Processing. \\nEQSP provides a measurable system for evaluating and assessing an employee’s \\nperformance. \\n \\n(A) Inputs: Information is gathered from multiple IRS databases and manually from \\nemployees. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n503 \\nAUTHORIZED DISPOSITION \\nDestroy immediately after verification of successful conversion, or immediately after \\ndata have been entered into the master file and verified, as applicable. \\n \\n(B) System Data: Information contained in the system consists of employee data \\nused to conduct quality reviews. Information includes employee ID, Social Security \\nNumber, Name, User ID, role ID, reviewer ID, deposit error, deposit timeliness, letter \\nerror, notice error, refund error, refund timeliness. The information is used for quality \\nassurance purposes. (Job No. DAA-0058-2013-0002-0001) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after 9 quarters. \\n \\n(C) Outputs: Periodic reports for employee feedback purposes, employee evaluation \\npurposes, managerial summarization, and operational status purposes. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for administrative or legal purposes. \\n \\n445 \\n \\nTax Return Database (TRDB). The Tax Return Database (TRDB) assists the Wage \\n& Investment (W&I) Division in maintaining electronic tax return records and is the \\nauthoritative data store for electronically filed tax returns for tax years 1998 to the \\npresent for individuals, partnerships, and employers. TRDB receives the original tax \\nreturns as filed by the taxpayer from multiple filing systems. The information is used \\nto review filed tax returns to validate errors or for other purposes based on field \\nfunctions by IRS employees such as Revenue Officers, Tax Examiners, and Field \\nAgents. \\n \\n(A) Inputs: Tax returns and tax related data received from multiple filing systems. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately after data have been entered or otherwise incorporated into the \\nmaster file or database and verified. \\n \\n(B) System Data: Information in the system includes tax returns and other tax related \\ndata for individuals, partnerships and those filed by employers. \\n(Job No. DAA-0058-2013-0004-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the processing year. \\nDelete/Destroy 6 years after cutoff. \\n \\n(C) Outputs: Tax data from this system is posted to the Individual Master File (IMF) \\nor Business Master File (BMF). \\n \\nAUTHORIZED DISPOSITION \\nN/A. The data in these systems are already scheduled under previously approved \\nschedules. \\n \\n446 \\n \\nIRS Identity Validation (Out of Wallet) System. \\n \\n(A) Inputs: The Taxpayer Protection Program (TPP) transfers a daily list of flagged \\ntaxpayers to Fiscal Services (FS) through the Direct Connect process. FS stores the \\ndata used by the Out of Wallet (OOW) application which allows taxpayers to validate \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n504 \\ntheir identity through verification questions. Taxpayer input through the OOW \\napplication is sent securely to LexisNexis’s (LN) Instant Authenticate, Instant Verify \\n(IA/IV) environment daily through a secure data transfer. The PII data is used to \\nmatch against LN’s corporate data and compared to the information reported by the \\ntaxpayer to determine if the refund is fraudulently being requested. LN returns results \\nof the matching process to FS daily through a secure data transfer. FS provides the \\nresulting reports to TPP through the Direct Connect process. TPP stores the reports \\non an internal secure file share for analysis. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately after verification of successful conversion, or immediately after \\ndata have been entered into the master file and verified, as applicable. \\n \\n(B) System Data (Master File): TPP provides FS the following registration data for \\nprimary taxpayer and spouse: name, document locator number (DLN), social security \\nnumber (SSN), taxpayer identification number (TIN), adjusted gross income (AGI), \\nmailing address, and state date (75 days expiration). The data is stored in the \\nbackend of the publicly-available OOW web application. \\n(Job No. DAA-0058-2016-0010-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar year. \\nDelete data 7 years after cutoff. \\n \\n(C) Outputs: FS provides TPP the following data in the response file after taxpayer \\nauthentication and validation process is complete: SSN, DLN, IP address, \\neAuthentication pass/fail indicator, passed verification, passed authentication, \\nauthentication timed out, taxpayer filed, refund owed, refund received, adjusted gross \\nincome (AGI), final status, and date. The response data is stored on an IRS secure \\nfile share. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar year (in which data is received from FS). \\nDelete data 7 years after cutoff. \\n \\n447 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nIRS Marketing Express (IME). IME contains web-based electronic toolkits used in \\nW&I Refundable Credits Outreach efforts. These toolkits include enhanced software \\nsuch as flash that cannot be placed on IRS systems. IRS operating divisions and \\nfunctional organizations use the toolkits to support their communications, marketing, \\noutreach and education business goals, and will act as supplements to IRS.gov. All \\ninformation in the electronic toolkits will be used for outreach efforts only. \\n \\n(A) Inputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy immediately after verification of successful conversion, or immediately after \\ndata have been entered into the master file and verified, as applicable. \\n \\n(B) System Data: The online toolkit includes easy-to-understand communications \\nand marketing materials such as animated ads, stories, videos, photos, key \\nmessages and related materials. The toolkits also provide information in other \\nlanguages. The toolkits are used by tax practitioners, outreach partners, non-profit \\norganizations and the press although access to view the information is for the \\ngeneral public. (Job No. DAA-0058-2016-0014-0001) \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n505 \\n \\n \\n \\n \\n \\n \\n \\n \\n448 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAUTHORIZED DISPOSITION \\nCut off at the conclusion of the marketing campaign the materials were created for. \\nDestroy when no longer needed. \\n \\n(C) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed. \\nLink and Learn Taxes System. The Link and Learn Taxes System is a learning tool \\nused by IRS partners. It also has a certification instrument (test) which the \\nuser/volunteer takes to demonstrate their proficiency in providing tax return \\npreparation assistance to taxpayers. System users must register with the system by \\ncreating user-name, password, and e-mail address. This information is then used by \\nthe user when logging into the system and kept in their account information. The \\nregistry would be valid for a single tax year. Volunteers who are certified through the \\nLink and Learn certification instrument will have the data accumulated and available \\nto the affiliated volunteer organization, and a listing will be available by Area and \\nTerritory. Each Territory can obtain a report of the volunteers in their Territory who \\nhave been certified through testing. The testing instrument and volunteer registry \\nupdate only need to be maintained for one tax year. Due to changing tax laws, forms, \\nand volunteers; users need to re-certify every year by passing the certification \\ninstrument. (DAA-0058-2017-0003-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off data at the end of the calendar year. \\nDestroy 1 year after cutoff. \\n \\n449 \\n \\nFiling Information Returns Electronically (FIRE) System. \\n \\nPENDING DISPOSITION \\nSystem records descriptions/dispositions are pending final W&I and NARA \\napprovals. This is a placeholder for future system scheduling decisions. \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n506 \\nFORMS INDEX \\n \\n* This form is now obsolete. All eligible copies should be destroyed, except when otherwise filed or \\nmaintained in accordance with other program records with different retentions. In this case, those copies of \\nthe form should be disposed of in accordance with the RCS Item Number to which they have become \\nassociated. Unless otherwise noted in the chart below, the term “All” indicates that the item number and \\ncorresponding disposition instructions apply to all versions of that form. \\n \\n \\nFORM NO. \\n \\nDESCRIPTION \\n \\nITEM NO. \\n*ATF-154 \\nAlcohol, Tobacco and Firearms Return and Assessment \\nWork Sheet (Enforcement) \\n89 \\n \\n \\n \\nCT-1 \\nEmployer’s Annual Railroad Retirement Tax Return \\n65 \\nCT-2 \\nEmployee Representatives Quarterly Railroad Tax Return \\n65 \\n \\n \\n \\n*M \\nMines and Other Natural Deposits - Depletion Data \\n56, 58, 62 \\n \\n \\n \\n*O \\nOil and Gas Depletion Data \\n67 \\n \\n \\n \\n*R-2911 \\nPayment History Card \\n56 \\n \\n \\n \\n*RCS-137 \\nRemittance Returned to Taxpayer for Correction \\n93 \\n*RCS-293 \\nForm Letter - Proposed Penalty for Failure to Supply \\nTaxpayer Identifying Numbers \\n168 \\n \\n \\n \\n*Record 10 \\nSpecial Tax Assemblies \\n76 \\n \\n \\n \\nSF-135 \\nRecords Transmittal and Receipt \\n40 \\n*SF-209 \\nCertificate of Deposit \\n146 \\nSF-215 \\nDeposit Ticket \\n146 \\n*SF-219 \\nCertificate of Deposit \\n150 \\n*SF-224 \\nStatement of Transactions \\n166 \\nSF-424 \\nApplication for Federal Assistance \\n440 \\nSF-424B \\nAssurances and Certifications \\n440 \\n*SF-439 \\nReport of Disposition of Records \\n40 \\nSF-512 \\nDeposit Ticket \\n430 \\n*SF-1016 \\nDistribution Ledger \\n133 \\n*SF-1019 \\nAccount Current \\n166 \\n*SF-1064 \\nSchedule of Disbursements \\n163 \\nSF-1081 \\nVoucher and Schedule of Withdrawals and Credits \\n169 \\n*SF-1097 \\nVoucher and Schedule to Effect Correction of Errors \\n163 \\n*SF-1114 \\nBill for Collection BMF-IMF \\n163, 165 \\n*SF-1133 \\nU.S. Government Transit Freight Waybill (Original) \\n152 \\n*SF-1180 \\nRequest for Stamp Payment \\n152 \\nSF-5515 \\nDebit Voucher \\n157, 430 \\nSF-LLL \\nDisclosure of Lobbying Activities \\n440 \\n \\n \\n \\nSS-4 \\nApplication for Employer I.D. Number \\n70 \\n*SS-13 \\nWage Discrepancies \\n65 \\n*SS-15, 15A \\nCertificate Waiving Exemption from Taxes Under FICA and \\nrelated correspondence \\n73 \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n507 \\n*SS1-A \\nEmployer's Tax Return Under Federal Insurance \\nCorporations Act \\n65 \\n \\n \\n \\n*T (Timber) \\nForest Industries Schedule \\n56, 58 \\n \\n \\n \\n*TD-258RO \\nRequest for Reissuance or Cancellation of U.S. Savings \\nBonds \\n150 \\n*TD-450, 450A \\nFederal Depositary Receipt \\n146 \\n*TD-479 \\nCertificate of Transmittal for Depositary Receipts \\n146 \\n*TD-482 \\nDepositary Receipt Adjustment Voucher - Debit \\n146 \\n*TD-501 \\nWithheld Income and FICA Taxes \\n327 \\n*TD-503 \\nFederal Tax Deposit - Corporation Income Tax \\n327 \\n*TD-504 \\nExcise Taxes \\n327 \\n*TD-507 \\nRailroad Retirement Taxes \\n327 \\n*TD-508 \\nFederal Unemployment Taxes \\n327 \\n*TD-511 \\nFICA Taxes for Agriculture Workers \\n327 \\n*TD-512 \\nTax Withheld at Source on Non-Resident Aliens, Foreign \\nCorporations, Tax-Free Covenant Bonds \\n327 \\n*TD-537, 537A \\nDepository Receipt for Federal Excise Taxes \\n168 \\n*TD-1652 \\nStatement of Advance of Funds \\n134 \\n*TD-1664B \\nReturn U.S. Savings Bond Notice \\n151 \\n \\n \\n \\n*TY-1ES \\nNotice of Installment Due on Declaration of Estimated Tax \\nAccount Card \\n173 \\n*TY-4 \\nNotification to Taxpayer that a Return has been Transferred \\nto another IRS Office for Processing (Index Card) \\n91 \\n*TY-7A \\nVoucher for Income Tax Refunds \\n163 \\nTY-14 \\nTaxpayer Delinquency Investigation \\n69 \\n*TY-15 \\nCertificate of Deposit for IRS Collections Under the FICA \\n146 \\n*TY-16 \\nTax Transfer Schedule \\n173 \\n*TY-18 \\nFiduciary Tax Account Card \\n168 \\n*TY-19 \\nForm 1040A (Noncomputes) Taxable-Assessable No \\nPayment-Account Card \\n173 \\n*TY-21A \\nForm 1040 - Full Paid and Showing Credits for Payment on \\nForm 1040-ES Returns in Another District \\n59, 168 \\n*TY-21C \\nForms 1040 and 1040A Refunds (Secondary Assembly and \\nWith TY-7A) \\n59 \\n*TY-22 \\nAccount Card Assembly Card for 1041 FP; All Corporation \\nFP, 949, 949-A, and 990-T \\n173 \\n*TY-23 \\nForms 1040 and 1120 - Credit Returns (Index Card) \\n59 \\n*TY-26 \\nAccount Card Form 17-A, Statement of Tax Due \\n168 \\n*TY-28 \\nAccount Card (Income Tax) \\n173 \\n*TY-29 \\nAccount Card \\n173 \\n*TY-30 \\nAccount Card \\n173 \\n*TY-32 \\nIndex Card (Miscellaneous 706, 709 and 1040 ES) \\n59 \\n*TY-37 \\nAccount Card \\n173 \\n*TY-38 \\nAccount Card \\n173 \\n*TY-43 \\nIndex Card and Mailing Slips \\n59, 94 \\n*TY-49 \\nAccount Card Corporation ES Tax Declaration \\n173 \\n*TY-51 \\nAccount Card \\n173 \\n*TY-53 \\nAccount Card \\n183 \\n*TY-54 \\nPosting Voucher Assembly \\n168 \\n*TY-62 \\nAccount Card \\n171, 173 \\n*TY-63 \\nAccount Card \\n171, 173 \\n*TY-64 \\nStatement of Tax Due (Special, Excise, Misc Taxes) - \\nAccount Card \\n173 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n508 \\n*TY-65 \\nInstallment Billing Assembly for Form 2290 \\n173 \\n \\n \\n \\n*TYD-69 \\nTaxpayer Delinquent Account Card Assembly \\n168 \\n \\n \\n \\n*VS-3 \\nGovernment of Netherlands Antilles \\n56 \\n \\n \\n \\nW-2 \\nWage and Tax Statement \\n85 \\nW-2AS \\nAmerican Samoa Wage and Tax Statement \\n85(2) \\nW-2C \\nStatement of Corrected Income and Tax Amounts \\n85 \\nW-2G \\nCertain Gambling Winnings \\n85C \\nW-2GU \\nGuam Wage and Tax Statement \\n85(2) \\n*W-2P \\nStatement for Recipients of Annuities, Pensions, or Retired \\nPay \\n85, 87, 88 \\nW-2VI \\nU.S. Virgin Islands Wage and Tax Statement \\n85(2) \\n \\n \\n \\nW-3 \\nTransmittal of Income and Tax Statements \\n85 \\nW-3C \\nTransmittal of Corrected Income and Tax Statements \\n85 \\n*W-3M, W-3P \\nStatements and Reconciliation of Income Tax Withheld \\n85 \\nW-3PR \\nTransmittal of Income and Tax Statements - Puerto Rico \\nVersion \\n85 \\nW-3SS \\nAmerican Samoa, Guam, Northern Mariana Islands, and \\nU.S. Virgin Islands Transmittal of Corrected Income and Tax \\nStatements \\n85 \\n \\n \\n \\nW-4 \\nEmployee's Withholding Allowance Certificate \\n85(5) \\nW-4P \\nWithholding Certificate for Pension or Annuity Payments \\n85(5) \\nW-4S \\nRequest for Income Tax Withholding from Sick Pay \\n85(5) \\nW-4V \\nVoluntary Withholding Request \\n85(5) \\n \\n \\n \\nW-5 \\nEarned Income Credit Advance Payment Certificate \\n56 \\n \\n \\n \\nW-7 \\nApplication for IRS Individual Taxpayer Identification \\nNumber \\n56 \\n \\n \\n \\nW-10 \\nDependent Care Provider's Identification and Certification \\n56 \\n \\n \\n \\nW-12 \\nIRS Paid Preparer Tax Identification Number Application \\n437 \\n \\n \\n \\n*1, 1-A \\nReceipt for Payment of Taxes \\n136 \\n*1 (CA Debris) \\nReturn of Tax on Certain Hydraulic Mining in California \\n67 \\n*2 (Firearms) \\nNotice of Firearms Manufactured or Imported \\n67 \\n*2 (Sugar) \\nCertificate of Producer of Sugar, Beets, or Sugarcane \\n67 \\n*7 \\nFederal Tax on Transfers of Interest in Silver Bullion \\n163 \\n*11 \\nSpecial Tax Return \\n71 \\n*11-B \\nSpecial Tax Return Gaming Devices \\n71 \\n11-C \\nOccupational Tax and Registration Return for Wagering \\n76 \\n*17, 17-A \\nStatement of Tax Due, Notice of Error in Computation \\n168 \\n*19 \\nStatement of Income Tax Due \\n168 \\n*21, 21-A, 21-T \\nNotice of Delinquent Account \\n168 \\n23-C \\nAssessment Certificate \\n164 \\n*23-E \\nAssessment List (Numerical Identification Card) \\n130, 164 \\n53 \\nReport of Currently Not Collectible Taxes \\n186 \\n56, 56-F \\nNotice Concerning Fiduciary Relationship \\n56 \\n*97 \\nCertification of Transfer or Destruction of Receipts for \\nPayment of Taxes \\n139 \\n211 \\nApplication for Award for Original Information \\n372 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n509 \\n211-A \\nState or Local Law Enforcement Application for \\nReimbursement for Original Information \\n372 \\n*216 \\nQuarterly Return of Manufacturer of Adulterated Butter, \\nProcess or Renovated Butter \\n67 \\n*216-A \\nSupplemental Sheet to Form 216 \\n \\n433 (All), *G \\nand M are \\nobsolete \\nCollection Information Statements and Installment \\nAgreements \\n69 \\n*514-A \\nStamp Transfer Voucher \\n168 \\n514-B \\nTax Transfer Schedule \\n162 \\n637 \\nApplication for Registration (For Certain Excise Tax \\nActivities) \\n84 \\n637-A \\nRegistration for Tax-Free Transactions Under Chapters 31, \\n32 and 38 of the IRC \\n84 \\n*649 \\nCorporation Income Tax Record \\n91 \\n656 \\nOffer in Compromise \\n187 \\n685-C \\nSSN Invalid (IMF) \\n427 \\n657 \\nOffer in Compromise/Revenue Officer Report \\n187 \\n*678 \\nSpecial Tax Return: Application for Registry and Special Tax \\nStamp - Opium etc. \\n71 \\n*679 \\nOpium Order Blank Requisition \\n142 \\n*691 \\nEntry for Exportation \\n131 \\n706 (All) \\nU.S. Estate Tax Return \\n61 \\n709 \\nU.S. Gift (and Generation-Skipping Transfer) Tax Return \\n62, 351, 358 \\n*709-A \\nU.S. Short Form Gift Tax Return \\n62, 351, 358 \\n*710 \\nGift Tax Donee’s or Trustee’s Information Return of Gifts \\n62 \\n712 \\nLife Insurance Statement \\n61, 62 \\n720 (All), *M is \\nobsolete \\nFederal Excise Tax Return (Carrier/Terminal Reports) \\n67, 102 \\n*725 \\nExcise Tax Return on Diesel Fuel \\n67 \\n*726 \\nTax on Gasoline, Lubricating Oils and Matches \\n67 \\n*727 \\nTax Return for Telegraph, Telephone, Radio and Cable \\nFacilities, Transportation of Oil by Pipe Line, Transportation \\nof Persons, and Safe Deposit Boxes \\n67 \\n*728 \\nExcise Tax Return \\n67 \\n*728-A \\nRetail Dealer’s Excise Return \\n67 \\n*729 \\nTax Return on Admission, Dues and Carets \\n67 \\n*729-A \\nInformation Return Broker’s Sales of Admission Tickets \\n67 \\n730 \\nTax on Wagering \\n76 \\n*749 \\nQuarterly Return of Manufacturer or Importer of Playing \\nCard \\n67 \\n*752 \\nApplication for Registry \\n71 \\n*755 \\nApplication for Exemption from Collection of Federal Tax \\n71 \\n*769 \\nJournal of Miscellaneous Transactions \\n161 \\n783 \\nRemittance Register \\n118, 130 \\n784 \\nRecapitulation of Remittance \\n173 \\n809 \\nReceipt for Payment of Taxes \\n168 \\n813 \\nDocument Register \\n118, 133, 170 \\n813-A \\nRecapitulation of Document Register \\n118 \\n*825 \\nRecord of Receipt of Inventories \\n14 \\n843 \\nClaim for Refund and Request for Abatement \\n180 \\n851 \\nAffiliations Schedule \\n58 \\n866 \\nAgreement as to Final Determination of Tax Liability \\n56, 58, 62 \\n872 (All) \\nConsent to Extend Time to Assess Tax \\n64 \\n*882 \\nStatement of Gift Tax Due \\n62 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n510 \\n885-E \\nSchedule for FICA Tax Adjustment of Wages not Previously \\nReported \\n327 \\n895 \\nNotice of Statute Expiration \\n355 \\n900 \\nTax Collection Waiver \\n95 \\n926 \\nReturn by a U.S. Transferor of Property to a Foreign \\nCorporation \\n168 \\n*927 \\nProof of Worthlessness of Mineral Rights or Geothermal \\nDeposits \\n56, 58, 68 \\n*932 \\nTax Return by Processors of Coconut, Sesame, Palm Oil, \\netc. \\n67 \\n*938 \\nLife Insurance Statement \\n62 \\n940 (All), *EZ is \\nobsolete \\nEmployer’s Annual Federal Unemployment Tax Return \\n65 \\n941 (All), *C, E \\nand NMI are \\nobsolete \\nSupporting Statement to Correct Information, Other \\n65 \\n*942 \\nEmployer’s Quarterly Tax Return for Household Employees \\n65 \\n943 (All), *V is \\nobsolete \\nEmployer’s Quarterly Tax Return for Household Employees, \\nAgricultural Record \\n65 \\n944 \\nEmployer’s Annual Federal Tax Return \\n65 \\n944-V \\nPayment Voucher for 944 Employer’s Annual Federal Tax \\nReturn \\n163 \\n945 \\nAnnual Return of Withheld Federal Income Tax \\n65 \\n945-A \\nAnnual Record of Federal Tax Liability \\n65 \\n*949 \\nU.S. Annual Report of Profit on Military Contracts for Naval \\nVessels \\n58 \\n*949-A \\nU.S. Annual Report of Profit on Military Contracts for Aircraft \\n58 \\n952 \\nConsent to Fix Period of Limitation on Assessment of \\nIncome Taxes \\n58 \\n*957 \\nU.S. Information Return by an Officer Director, or U.S. \\nShareholder with Respect to Foreign Holding Companies \\n58, 85 \\n*958 \\nU.S. Annual Information Return by an Office or Director of a \\nForeign Personal Holding Company \\n58, 85 \\n*959 \\nU.S. Information Return with Respect to the Creation or \\nOrganization, or Reorganization of a Foreign Corporation \\n58 \\n*964 \\nElection of Shareholder Under Section 333 Liquidation \\n58 \\n966 \\nCorporate Dissolution or Liquidation \\n58 \\n970 \\nApplication to Use LIFO Inventory Method \\n56, 58 \\n972 \\nConsent of Shareholder to Include Specific Amount in Gross \\nIncome \\n56, 58 \\n973 \\nCorporation Claim for Deduction for Consent Dividends \\n58 \\n976 \\nClaim for Deficiency Dividends Deduction Credit, or Refund, \\netc. \\n56, 58 \\n982 \\nReduction of Tax Attributes Due to Discharge of \\nIndebtedness (And Section 1082 Basis Adjustment) \\n56 \\n*982-A \\nConsent of Corporation to Adjustment of Basis of its \\nProperty under Section 1082(a)(2) of IR Code \\n58 \\n990 (All), *A, \\nAR, C and P \\nare obsolete \\nReturn of Organization Exempt From Income Tax \\n66 \\n1000 \\nOwnership Certificate \\n85 \\n*1001 \\nOwnership, Exemption, or Reduced Rate Certificate \\n85 \\n990 \\n \\nApplication for Recognition of Exemption Under Section \\n501(c)(3) of the Internal Revenue Code \\n71 \\n \\n1028 \\nApplication for Recognition of Exemption \\n71 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n511 \\n1040 (All), *B, \\nD, E, I and NB \\nare obsolete \\nU.S. Individual Income Tax Return \\n56 \\n1040-ES \\nEstimated Tax For Individuals \\n57 \\n1040-V \\nPayment Voucher \\n163 \\n1041 (All), *S is \\nobsolete \\nU.S. Income Tax Return for Estates & Trusts \\n56 \\n1041-A \\nU.S. Information Return Trust Accumulation of Charitable \\nAmounts \\n58, 66, 85 \\n*1041-B \\nCharitable Remainder Trust \\n58, 85 \\n1041-ES \\nEstimated Tax for Estates and Trusts \\n57 \\n*1041-PF \\nReturn of Nonexempt Charitable or Split-Interest Trust \\nTreated as a Private Foundation \\n58 \\n1042 \\nAnnual Withholding Tax Return for U.S. Source Income of \\nForeign Persons \\n65 \\n1042-S \\nForeign Person's U.S. Source Income Subject to \\nWithholding \\n85 \\n1042-T \\nAnnual Summary and Transmittal of Forms 1042-S \\n56, 98 \\n1045 \\nApplication for Tentative Refund \\n56 \\n1065 (All) \\nU.S. Return of Partnership Income \\n56 \\n1066 \\nU.S. Real Estate Mortgage Investment Conduit (REMIC) \\nIncome Tax Return \\n222 \\n*1078 \\nCertificate of Alien Claiming Residence in the United States \\n56 \\n*1087 \\nNominee's Information Return \\n58, 85 \\n*1087-DIV, INT, \\nMED, MISC \\nand OID \\nStatement for Recipients \\n85, 87, 88 \\n*1090 \\nStatement of Income and Profit and Loss Accounts \\n19 \\n1096 \\nAnnual Summary and Transmittal of U.S. Information \\nReturns \\n98 \\n1098 (All) \\nMortgage Interest Statement \\n85, 87, 88 \\n*1099 \\nU. S. Information Return for Calendar Year \\n85 \\n1099-A, B, C, \\nCAP, DIV, G, \\nH, LTC, MISC, \\nMSA, OID, \\nPATR, Q, R, S \\nand SA \\nVarious \\n85, 87, 88 \\n1099-INT \\nInterest Income \\n85, 87, 88, 129 \\n*1099-BCD, F, \\nL, M, MED, \\nMPC and UC \\nVarious \\n85, 87, 88 \\n1116 \\nForeign Tax Credit \\n56, 58 \\n1117 \\nIncome Tax Surety Bond \\n56, 58 \\n1118 \\nForeign Tax Credit - Corporations \\n58 \\n1120 (All), *DF, \\nE, ES and M \\nare obsolete \\nU.S. Corporation Income Tax Return \\n58 \\n1122 \\nAuthorization & Consent of Subsidiary Corporation to be \\nincluded in a Consolidated Income Tax Return \\n58 \\n*1123 \\nNotice of Final Payment Due \\n168 \\n1127 \\nApplication for Extension of Time for Payment of Tax \\n68 \\n*1127-B \\nIncome, Estate and Gift Tax Bond \\n52, 56, 58, 68 \\n1128 \\nApplication to Adapt, Change, or Retain a Tax Year \\n84 \\n*1136 \\nCertificate of Overpayment Allowance Applied as Credit to \\nEstimated Tax \\n56, 163 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n512 \\n1138 \\nExtension of Time for Payment of Taxes by a Corporation \\nExpecting a Net Operating Loss Carryback \\n171 \\n1139 \\nCorporation Application for Tentative Refund \\n58 \\n*1147 \\nRequest for Issuance of Replacement Check Due to Error in \\nName or Designation of Payee \\n153 \\n*1166 \\nVoucher and Schedule of Payments \\n163, 266 \\n*1180 \\nRequest for Stop Payment \\n152 \\n*1184 \\nUnavailable Check Cancellation (Request for Stop Payment) \\n153 \\n*1185 \\nSchedule of Undeliverable Checks for Credit to Government \\nAccounts \\n150 \\n*1247 \\nExamination Record \\n152 \\n1296 \\nAssessment Against Transferee or Fiduciary \\n56 \\n1310 \\nStatement of Person Claiming Refund Due a Deceased \\nTaxpayer \\n93 \\n*1315 \\nPower of Attorney in Matters Relating to Official Narcotic \\nOrder \\n56, 58 \\n1331 (All), *A is \\nobsolete \\nNotice of Adjustment \\n163, 168 \\n1332 \\nBlock and Selection Record \\n118 \\n*1337 \\nLedger Card \\n171, 173 \\n1363 \\nExport Exemption Certificate (Tax on Amount Paid for \\nTransportation of Property by Air) \\n71 \\n*1585 \\nAudit Assessment Worksheet \\n144, 180, 182 \\n*1664 (All) \\nRefund Check \\n151 \\n*1743 \\nGift Tax Information Card \\n63 \\n*1746 \\nNotice of Mathematical Error \\n56 \\n*1755 \\nCorporation Sample Selection Sheet \\n24, 109 \\n*1756 \\nCorporation Sample Selection Sheet \\n21, 109 \\n*1757 \\nCorporation Sample Selection Sheet \\n22, 109 \\n1775 (All) \\nSafety Inspection Checklist \\n32 \\n*1789 (All) \\nSample Selection Sheets \\n109 \\n1914 \\nComputation of Allowable MACRS/ACRS/Depreciation \\nDeduction \\n56, 58 \\n*1938 \\nRequest for New or Revised Form \\n41 \\n*1943 \\nDaily Collections Transmittal Register \\n130, 173 \\n*1944 \\nTransmittal Register \\n91 \\n1957 \\nSchedule of Designated Certifying Officers or Employees \\n58 \\n1958 \\nSchedule of Revoked Authorizations of Officers or \\nEmployees \\n58 \\n*1962 \\nAdvance Payment Record \\n169 \\n1963 \\nCollection Register (Deposit Funds, Refund Repayments, \\nGeneral Funds Receipts) \\n146, 173 \\n*1964 \\nCertificate of Exempt Official (Narcotics) \\n142 \\n*1965 \\nAnalysis of U.S. Internal Revenue Receipts \\n142 \\n*1968 \\nReport of Net Tax Refunds \\n166 \\n*1971 \\nRegister of Internal Revenue Stamps Transferred \\n139 \\n*1973 \\nSchedule-Uncollectible Checks \\n161 \\n*1974 \\nAccounting Summary Journal \\n161 \\n*1977 \\nGeneral Ledger \\n165 \\n*1978 \\nSample Selection sheet 16 \\n109 \\n*1979 \\nSample Selection Sheet 17 \\n109 \\n*1982 \\nDaily Recapitulation and Journal of Stamp Sales \\n130, 161 \\n1983 \\nDeposit Fund Record - Property Sales and Deposits \\n159 \\n2007 \\nSchedule of Small Credits Cleared \\n161, 163 \\n*2015 \\nVoucher for Opium Order Forms Issued Without Cost \\n142 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n513 \\n*2021 \\nNotice of Excess Payment and Excess Collection Refund \\nVoucher \\n163 \\n*2025 \\nGeneral Ledger Trial Balance \\n160 \\n*2031 \\nWaiver Certificate for Use By Ministers, Certain Members of \\nReligious Orders, and Christian Science \\n77 \\n2032 \\nContract Coverage Under Title II of the Social Security Act \\n65 \\n*2034 \\nBeer Tax Return \\n144 \\n*2050 \\nWine Tax Return \\n144 \\n*2052 \\nPrepayment Return-Wine Tax \\n144 \\n*2061-A \\nIRM Package Checklist \\n41 \\n2063 \\nU.S. Departing Alien Income Tax Statement \\n56 \\n2106 (All) \\nEmployee Business Expenses \\n56 \\n*2119 \\nSale of Your Home \\n56 \\n*2119-A \\nSale or exchange of Personal Residence \\n56 \\n2120 \\nMultiple Support Declaration \\n56 \\n*2137 \\nMonthly Tax Return - Manufacturer of Cigarette Papers and \\nTubes \\n144 \\n2158 \\nCredit Transfer Voucher \\n162 \\n*2160 \\nCensus Block - Control Record \\n91 \\n2162 \\nSummary of Assessment Certificates Issued \\n164 \\n*2180 \\nQuarterly Report of Tax Returns Received \\n8 \\n*2180-D \\nQuarterly Report of Returns Numbered \\n8 \\n*2184 \\nReport of Occupations Subject to Special Taxes \\n75 \\n*2185 \\nQuarterly Report of Tentative Carryback Applications and \\nOffers In Compromise \\n172 \\n2188 \\nVoucher and Schedule of Overpayment and \\nOveasessments \\n163 \\n2210 \\nUnderpayment of Estimated Tax by Individuals, Estates and \\nTrusts \\n56 \\n2210-F \\nUnderpayment of Estimated Tax by Farmers and Fishermen \\n56 \\n2220 \\nUnderpayment of Estimated Tax by Corporations \\n58 \\n*2220-W \\nUnderpayment of Estimated Tax by Fiscal Year \\nCorporations With Tax Years Ending on September 30, \\n2003 \\n58 \\n2221 \\nSchedule of Collections \\n163 \\n2236 \\nDeposit Fund Record - Miscellaneous Deposit Funds \\n159 \\n*2244 \\nMonthly Progress of Non ADP Processing Operations in \\nService Centers \\n10 \\n2275 \\nRecords Request, Charge and Recharge \\n42 \\n2276 \\nCollateral Deposit Record \\n163 \\n*2278 \\nAssessment Journal-Current Returns \\n161 \\n*2280 \\nCredit Advice \\n168 \\n*2281 \\nDebit Advice \\n169 \\n2287 \\nNotice of check not accepted by bank \\n168 \\n2290 \\nHeavy Highway Vehicle Use Tax Return \\n82 \\n*2290-V \\nPayment Voucher - TEST \\n163 \\n2297 \\nWaiver of Statutory Notification of Claim Disallowance \\n180 \\n*2298 \\nSectional Control Record \\n168 \\n*2345 \\nBatch Transmittal \\n13, 91 \\n2350 \\nApplication for Extension of Time to File U.S. Income Tax \\nReturn \\n68 \\n*2353 \\nStatement of Accountability (Accounts Current) \\n166 \\n*2354 \\nStatement of Classified Collections \\n166 \\n2363 \\nMaster File Entity Change \\n117, 258 \\n2363-A \\nRequest for IDRS Input for BMF/EO Entity Change \\n166 \\n*2363-B \\nEPMF Plan Data Change \\n96 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n514 \\n2424 \\nAccount Adjustment Voucher \\n162, 258 \\n2433 \\nNotice of Seizure \\n165 \\n2436 \\nSeized Property Sale Report \\n165 \\n2438 \\nUndistributed Capital Gains Tax Return \\n58 \\n2439 \\nNotice to Shareholder of Undistributed Long-Term Capital \\nGains \\n56, 85 \\n*2440 \\nStatement to Support Exclusion of Sick Pay \\n56 \\n2441 \\nChild and Dependent Care Expenses \\n56 \\n*2445 \\nAnnual Work Plan \\n8 \\n2475 \\nRequest for Transcript of Taxpayer Account \\n368 \\n*2476 \\nReport on Wage Schedule Discrepancy \\n78 \\n*2496 \\nStatement of Employment Tax Liability \\n78 \\n*2501 \\nStatement of Excise Tax Liability by Periods \\n67 \\n2503 \\nSurvey After Assignment - Excise or Employment Tax \\n67 \\n*2513 \\nUnited States Official Order Form - Opium, Coca Leaves, \\nOpiates, Etc. \\n142 \\n2515 \\nRecord of Offer in Compromise \\n187 \\n*2516 \\nRequest for Social Security Earnings Information \\n65 \\n*2521 \\nPrepayment Return - Distilled Spirits Tax \\n144 \\n*2522 \\nDistilled Spirits Tax Return - Deferred Payment - Bonded \\nPremises \\n144 \\n*2523 \\nRectifiers Return - Prepayment of Taxes \\n144 \\n*2527 \\nRectifiers Return - Deferred Taxes \\n144 \\n*2528-B \\nAudit Disposal Transmittal Control \\n91 \\n*2542 \\nValuation of Interest in an Unincorporated Business \\n56 \\n*2547 \\nBlock Slip \\n168 \\n2553 \\nElection by a Small Business Corporation \\n83 \\n2555 (All) \\nForeign Earned Income \\n56 \\n*2557 \\nSample Selection Sheet \\n109 \\n*2558 \\nSample Selection Sheet \\n109 \\n*2559 \\nSample Selection Sheet \\n109 \\n2650 \\nTDA-TDI Transfer \\n168, 258 \\n*2660 \\nInventory of Informant Claims for Reward \\n42 \\n*2662 \\nJournal of Dishonored Checks and Penalties \\n161 \\n*2663 \\nJournal of Refunds, Credits and Abatements and \\nUnidentified Application \\n161 \\n*2664 \\nJournal of Taxes Collectible \\n161 \\n*2670 \\nCredit or Refund - Exemption Certificate Nonprofit Education \\nOrganization \\n67, 71 \\n2674 \\nReport of Trust Fund Tax Violations \\n69 \\n2677 \\nRequest for Account History and Tax Audit \\n49 \\n2678 \\nEmployer/Payer Appointment of Agent \\n81 \\n2679 \\nTeller's Daily Balance and Reconciliation \\n131 \\n*2686 \\nRefiling Notice \\n59 \\n*2687 \\nGasoline Floor Stocks Tax Return \\n67 \\n*2688 \\nApplication for Extension of Time to File U.S. Individual \\nIncome Tax \\n68, 168 \\n*2710 \\nAppellate Division Action and Transmittal Memorandum \\n91 \\n*2748 \\nStatistical Processing Progress Report \\n114 \\n2749 \\nRequest for Trust Fund Recovery Penalty Assessments \\n51 \\n*2752 \\nEdit Sheet Ind. Income Tax Returns, Form 1040 & Short \\nForm 1040-A 1973 \\n106 \\n*2753 \\nEdit Sheets - Individual Income Tax Return, 1040-A - 1968 \\n106 \\n*2758 \\nApplication for Extension of Time to File U.S. Fiduciary, \\nPartnership Returns \\n68, 168 \\n2769 \\nComputation of Deposit Penalty \\n49 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n515 \\n*2774-A \\nForms 1120 FSC and IC-DISC Edit Sheet - 1984 Statistics \\nof Income Special Study \\n \\n*2779 \\nPenalty Case File \\n49 \\n*2814 (All) \\nQuarterly Return of Wholesale Dealer in Adulterated Butter \\n67 \\n2848 \\nPower of Attorney and Declaration of Representative \\n54 \\n*2848-D \\nTax Information Authorization and Declaration of \\nRepresentative \\n54 \\n*2851 \\nEdit Sheet - Partnership Returns Form 1065 - 1979 SOI \\n106 \\n2859 \\nRequest for Quick or Prompt Assessment \\n56, 58, 61, 65, \\n67, 69, 168 \\n*2859-C (B) \\nCollection Request for BMF Quick or Prompt Assessment \\n56, 58, 61, 65, \\n67, 69, 168 \\n*2859-C (I) \\nCollection Request for Quick or Prompt Assessment \\n56, 58, 61, 65, \\n67, 69, 168 \\n2859-T \\nPrompt or Quick Assessment Transmittal Request \\n56, 58, 61, 65, \\n67, 69, 168 \\n2866 \\nCertificate of Official Record \\n93, 168 \\n*2889 \\nCorrection of Wage Schedule \\n65 \\n*2902 \\nAssessment Record and Register of Returns \\n204, 209 \\n*2903 \\nError Register \\n102 \\n*2932 \\nBond for Importers of Motor Vehicles Taxable Under Section \\n4061(a) of the Internal Revenue Code \\n67 \\n*2933 \\nConsent of Surety to Change Terms of Bond Issued Under \\nLaws & Regs. Rel. to Import. of Mot. Vehicles \\n67 \\n*2950 \\nStatement of Pension and Profit-Sharing Plans to which \\nContribution are made \\n58 \\n*2952 \\nInformation Return with Respect to Controlled Foreign \\nCorporations \\n58 \\n*2976 \\nRequest for Release from Customs Custody of Motor \\nVehicles \\n67 \\n*2990 \\nMiscellaneous Investigation \\n42 \\n3011-A \\nTransmittal Memorandum \\n152 \\n*3034 \\n80 Column Tab Card for SOI 1968 Forms 1040/1040-A Tax \\nReturns \\n108 \\n*3048 \\n80 Col. Punch for SOI 1120, 1120S 1970 Corporation \\n108 \\n*3057 \\nSOI 1965 - Form 706, Estate Tax Return Filed in 1966 \\n108 \\n*3071 \\nTax Return - Manufacturer of Tobacco Products \\n144 \\n3079 \\nWork Sheet \\n10 \\n*3082 \\nMachine Log \\n16 \\n*3082-A \\nLeased Machine Log \\n16 \\n*3102 \\nSOI - Form 1041, Fiduciary Income Tax Returns \\n108 \\n3115 \\nApplication for Change in Accounting Method \\n84 \\n*3145 \\nDepreciation Methods Study \\n108 \\n3177 \\nNotice of Action for Entry on Master File \\n95, 117 \\n*3181 \\nUnresolved Unpostable Accounts \\n102 \\n3187 \\nSurvey After Assignment \\n61, 62 \\n3189 \\nDeficiency Dividend Deduction Case Transmittal \\n56, 58 \\n*3202 \\nEmployee Census \\n122 \\n3210 \\nDocument Transmittal \\n91 \\n3210-A \\nDocument Transmittal for Trust Fund Recovery Penalty \\nCase Files \\n91 \\n3220* \\nMass Storage Media \\n19, 91 \\n*3221 \\nMagnetic Tape Transmittal \\n91 \\n3228 \\nAdjustments to Taxable Estate \\n61 \\n3229 \\nComputation of Credit for Tax on Prior Transfers \\n162 \\n3242 \\nRequest for Information from Employer (To locate person) \\n253 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n516 \\n3244 \\nPayment Posting Voucher \\n168 \\n3244-A \\nPayment Posting Voucher-Examination \\n168 \\n3245 \\nPosting Voucher - Refund Cancellation or Repayment \\n153, 168 \\n3246 \\nCollection Journal-Service Center \\n161 \\n*3249 \\nNotice of Non-receipt of Tax Return \\n69 \\n*3258 \\nSummary Transfer Voucher \\n166 \\n*3267 \\nGeneral Ledger Trial Balance \\n166 \\n*3273 \\nRegister of Settlement and Recap of Settlement Registers \\n173, 204, 209 \\n*3292 \\nReciprocal Accounting Control Record \\n166 \\n*3315 \\nRevenue Receipts Transaction Data \\n99 \\n*3317 \\nDaily Equipment Schedule \\n14 \\n*3318 \\nWeekly Equipment Schedule \\n14 \\n*3330 \\nBlock Proof Card \\n101 \\n*3330 \\nUniversal Block Header Card \\n97 \\n*3331 \\nMaster Control Card \\n97 \\n*3332 \\nMachine Control Document \\n14 \\n*3333 \\nTDI Status Report \\n168 \\n*3335 \\nReconciliation Proof \\n42 \\n*3338 \\nSample Selection Sheet \\n25, 109 \\n*3339 \\nSample Selection Sheet \\n6, 109 \\n*3340 \\nSample Selection Sheet \\n5, 109 \\n*3354 (All) \\nAssessment Adjustment Document \\n38, 56, 65-67, \\n71, 76, 82, 122 \\n3363 \\nAcceptance of Proposed Disallowance of Claim for Refund \\nor Credit \\n152 \\n*3382 \\nWeekly Report of Service Center Production \\n8 \\n*3390 \\nContinuation Sheet \\nVarious, \\ndepending on \\nrelated series. \\n*3391 \\nMachine-Generated Reports (Machine Stationery) \\n206 \\n3413 \\nTranscription List \\n162 \\n*3442 \\nMultipurpose Notice Stationery \\n93 \\n*3443 \\nNotice of Estimated Tax Payment Due \\n168 \\n*3446 \\nNo Math Error-Balance Due \\n168 \\n*3447 \\nError Correction Card \\n98 \\n*3448 \\nDocument Reject Card \\n100 \\n*3453 \\nVoucher and Schedule of Over-assessment and Over-\\npayments \\n163 \\n*3454 \\nDepositary Receipts Routing Sheet \\n9 \\n*3455 \\nDepositary Receipts Batch Tray Card \\n9 \\n*3456 \\nSpecial Action Depositary Receipt Transmittal \\n9, 162 \\n*3459 \\nDishonored Check Journal-Service Center \\n161 \\n3460 \\nTransmittal Memo Accounting Control Documents \\n176 \\n3465 \\nAdjustment Request \\n162 \\n3468 \\nInvestment Credit \\n56, 58 \\n*3471-A \\nD/O 98 Edit Sheet \\n56 \\n*3473 \\nRejected Document Transmittal \\n198 \\n*3474 \\nDocuments Withdrawn by Service Centers \\n91 \\n*3478 \\nMemorandum Advice Debit/Credit \\n168 \\n*3485 \\nRequest for Credit Transfer Master File Account \\n162 \\n3491 \\nConsumer Cooperative Exemption Application \\n71 \\n*3494 \\nSample Selection Sheet \\n109 \\n*3495 \\nSample Selection Sheet \\n109 \\n*3496 \\nSample Selection Sheet \\n16, 109 \\n*3497 \\nSample Selection Sheet \\n14, 109 \\n*3498 \\nSample Selection Sheet \\n109 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n517 \\n3520 \\nAnnual Return to Report Transactions With Foreign Trusts \\nand Receipt of Certain Foreign Gifts \\n85 \\n3520-A \\nAnnual Return of Foreign Trust With a U.S. Owner \\n85 \\n3531 \\nRequest for Missing Information or Papers to Complete \\nReturn \\n93 \\n3538 \\nSerial Number Control Register \\n91 \\n3539 \\nBlock Number Control \\n91 \\n*3541 \\nUnpostable Transactions \\n10 \\n*3548 \\nADP System Change Request \\n11 \\n*3550 \\nMagnetic Media Trouble Report \\n19 \\n3552 \\nPrompt Assessment Billing Assembly \\n56, 58, 61, 65-\\n67 \\n*3553 \\nService Center Staffing Plan \\n1 \\n*3554 \\nDocument Control Slip \\n91, 113 \\n*3555 \\nAccelerated Collection Control \\n91 \\n3559 \\nAlimony or Separate Maintenance Statement \\n56 \\n*3564 \\nAppellate Division Case Data Source Document \\n91 \\n*3589 \\nSample Receipts Control, Forms 2180 and 2180D \\n108 \\n*3593 \\nTranscripts Edit Sheet TCMP Edit Form \\n106 \\n*3624 \\nMachine Stationary \\n329 \\n3645 \\nComputation of Penalty for Failure to File Information \\nReturns or Furnish Statements \\n56, 168 \\n*3646 \\nIncome From Controlled Foreign Corporation \\n58 \\n*3650 \\nBlanket Certificate of American Ownership-Interest \\nEqualization Tax \\n67 \\n*3651 \\nBlanket Certificate of American Ownership by Nominee-\\nInterest Equalization Tax \\n67 \\n*3658 \\nSample Selection Sheet \\n2, 109 \\n*3661 \\nCharting 2 \\n4 \\n*3662 \\nMultiple Purpose \\n45 \\n*3663 \\nInput-Output Record Specifications \\n45 \\n*3664 \\nRecord Element Specifications \\n45 \\n*3665 (All) \\nRecord Layout \\n45 \\n*3666 \\nCharting 2 \\n4 \\n*3672 \\nApplication for Approval of Master or Prototype Defined \\nContribution Plan for Self-Employed Individuals \\n122 \\n*3673 \\nApplication for Approval of Self-Employed Pension or Profit-\\nSharing Plan as Part of a Master or Prototype Form or Any \\nBond Purchase Plan \\n56, 58 \\n*3694 \\nSchedule of Returns and Documents Received & Shipped \\nby District Offices to Regional Service Centers \\n91 \\n3696 \\nCorrespondence Action Sheet \\n93 \\n3696-A \\nIDRS Correspondence Action Sheet \\n93 \\n*3703 \\nForm 940 Credit Reduction Card \\n167 \\n \\n*3728 \\nPayee TIN Perfections Update Reject Records \\n125 \\n*3731 \\nExcess Credit Voucher \\n162 \\n*3734 \\nGeneral Purpose Tabulating Card \\n97 \\n*3752 \\nCertificate of Sales by Underwriter to Foreign Persons \\nInterest \\n67 \\n3753 \\nManual Refund Posting Voucher \\n163, 164, 168 \\n*3758 \\nGeneral Purpose Tabulating Card \\n97 \\n*3760 \\nPatch Cards and Program Decks \\n45 \\n*3762 (All) \\nService Center Sample Quality Control Sheet \\n107 \\n3774 \\nRequest for Research \\n93 \\n3774-M \\nNon-Filer Request for Research \\n93 \\n*3777 \\nControl Record for Returns and Documents Q & A Program \\n91 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n518 \\n*3779 \\nNotice of Acquisition of Original or New Canadian Stock or \\nDebt Obligation \\n56 \\n*3780 \\nInterest Equalization Quarterly Tax Return \\n67 \\n*3780-A \\nInterest Equalization Transaction Tax Return \\n67 \\n*3799 \\nSample Receipts Control (Partnership and 990-C) Sample \\nSelection Sheets \\n109 \\n3800 \\nGeneral Business Credit \\n109 \\n*3800 \\nSample Receipts Control Sample Selection Sheets \\n109 \\n*3801 \\nSample Receipts Control Sheets \\n109 \\n*3802 \\nSample Selection Sheets \\n109 \\n*3808 \\nService Center Daily Telephone Report \\n10 \\n3809 \\nMiscellaneous Adjustment Voucher \\n162 \\n*3810-3835 \\nQuality Assurance Sample Selection Sheet \\n109 \\n*3837 \\nProgram/Configuration Card \\n13, 17, 18 \\n*3842 \\nNotice of Discrepancy in Returns Filed \\n65, 89 \\n3844 \\nUnscheduled Maintenance Report \\n14 \\n*3845 \\nInterest Equalization Tax-Brokers Quarterly Information \\nReport \\n67 \\n*3849 \\nNotice of non-Receipt of Federal Income Tax Return \\n69 \\n*3852-3854 \\nReceipt of Registered Mail (POD) \\n38 \\n3857 \\nQuestionable Identity Inquiry \\n78, 93 \\n*3857-D \\nScrambled SSN Clarification to SSA \\n78, 93 \\n3864, A-E \\nComputer Operator Handbooks \\n45 \\n3870 \\nRequest for Adjustment \\n182 \\n*3877 \\nTaxpayer Assistor Panel Interview Rating \\n38 \\n*3880 \\nForm 1040 Data Card \\n99 \\n*3881 \\nForm 1040-ES Data Card \\n99 \\n*3882 \\nForm 1040-A Data Card \\n99 \\n*3883 \\nFunction and Program Master Card \\n17 \\n*3892 \\nCorporation Edit Sheet \\n106 \\n3893 \\nRe-Entry Document Control \\n91 \\n*3895 \\nUnit Production Card \\n18 \\n*3896 \\nMailing Label for Tax Packages \\n94 \\n3903 \\nMoving Expense Adjustment \\n56 \\n*3908 \\nTaxpayer Delinquency Investigation \\n69 \\n*3909 \\nCorporation Sample Selection Sheet 23 \\n109 \\n*3910 \\nSample Selection Sheet 7 \\n109 \\n3911 \\nTaxpayer Statement Regarding Refund \\n152 \\n*3911-A \\nTaxpayer Refund Information \\n152 \\n*3912 \\nRequest for Information \\n96 \\n*3912-PR \\nRequest for Information (Spanish) \\n96 \\n3913 \\nAcknowledgment of Returned Refund Check \\n153 \\n*3916 \\nOverpayment of Federal Insurance Contributions Act \\n65 \\n3921 \\nExercise of a Qualified or Restricted Stock Option \\n85 \\n3922 \\nTransfer of Stock Acquired by Certain Options \\n85, 87, 88 \\n*3925 \\nQuality Control Sampling Log \\n20 \\n3926 \\nQuality Assurance Review Record \\n20 \\n3926-A \\nQuality Standard Input Record \\n20 \\n3927 \\nQuality Review Defect List \\n20 \\n*3930 \\nQuality Assurance Sample Selection Sheet \\n109 \\n*3933 \\nIndex Register \\n211 \\n*3935 \\nExempt Organization Master File Revision Voucher \\n117 \\n*3936 \\nExempt Organization Master File Addition Voucher \\n117 \\n*3941 \\nNotice of No Record of Individual Tax Returns \\n69 \\n*3943 \\nRequest to Accept Credit Transfer on Form 2158 \\n162 \\n*3944 \\nRequest for Transfer of Payment \\n162 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n519 \\n*3945 \\nRequest for Transfer of ES Credits on Form 2158 \\n162 \\n3949 \\nCriminal Investigation Information Item \\n47 \\n3949-E \\nCriminal Investigation Correction/Deletion Item \\n47 \\n*3953 \\nU.S. Commercial Bank Weekly Information Return \\n67, 85 \\n*3954 \\nU.S. Commercial Bank Monthly Information Return \\n67, 85 \\n*3958 \\nEO Returns Voucher \\n58, 117 \\n*3960 \\nWeekly Report of Returns Received in CHSC From \\nTaxpayers \\n8 \\n*3961 \\nDistrict Office Report of With Remittance and Without \\nRemittance IMF Receipts \\n174 \\n*3964 \\nWeekly Information Return With Respect to Foreign \\nCommercial Banking Subsidiaries \\n67, 85 \\n*3966 \\nIdentification of U.S. Citizen Residing Abroad \\n85 \\n*3967 \\nNotice of Delinquent Tax Amount \\n69, 168 \\n*3969 \\nNotice of Acquisition of Original or New Japanese Debt \\nObligation \\n58, 67 \\n*3973 \\nReceipt of Part 1 of F3969, Notice of Acquisition of Original \\nor New Japanese Debt Obligation \\n58, 67 \\n*3975 \\nTax Practitioner Annual Mailing List Application/Update \\n94 \\n*3983 \\nSample Selection Sheet 13 \\n109 \\n*3984 \\nSample Selection Sheet 14 \\n109 \\n*3985 \\nSample Selection Sheet 15 \\n109 \\n3996 \\nTax Revenue Receipts Recap \\n166, 174 \\n3997 \\nReconciliation of General Ledger Accounts \\n166 \\n*3998 \\nSummary of Unpostable and Unidentified Revenue Receipts \\n174 \\n3999 \\nStatute Expiration Report \\n188 \\n3999-T \\nStatute Expiration Report (for TEFRA Key Cases) \\n188 \\n4016 \\nConsent Fixing Period of Limitation Upon Assessment of \\nEmployment or Miscellaneous Excise Taxes Against a \\nTransferee \\n67 \\n4019 \\nError Register Control \\n300 \\n*4028 \\nService Center Control File Adjustment Record (SCCF \\nFormat Code 216) \\n199 \\n4028-A \\nService Center Control File Re-Number Adjustment Record \\n(Format Code 310) \\n199 \\n4029 \\nApplication for Exemption From Social Security and \\nMedicare Taxes and Waiver of Benefits \\n77 \\n*4030-4034 \\nSample Selection Sheets \\n109 \\n*4035-4038 \\nData Cards \\n99 \\n*4045-4047, \\n4049, 4050, \\n4054, 4056-\\n4059 \\nSample Selection Sheets \\n109 \\n*4066 \\nWaid-Audit Schedule of Payments (blank face of form) \\nInstructions \\n56, 69, 85 \\n*4067 \\nU.S. Annual Information Return Forms 3921 and 3922 Filed \\n85 \\n*4073 \\nH200 Program Patch Record Transcript Sheet \\n99 \\n*4084 \\nMath Error Notice, Balance Due of $1 or More \\n168 \\n*4085 \\nIMF Math Error Notice, Overpayment of $1 or More \\n168 \\n*4086 \\nIMF Math Error Notice, Balance Under $1 \\n168 \\n*4095 \\nTax Exempt Organization Reject Slip \\n117 \\n*4096 \\nTax Exempt Organization Document \\n91 \\n*4097 \\nForm 990 Transcript \\n99 \\n*4098 \\nForm 990-C Transcript \\n99 \\n*4102, 4103 \\nPension Trust Master File Revision Voucher \\n117 \\n*4111-4115 \\nQuality Assurance Sample Selection Sheets \\n109 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n520 \\n*4131 \\nTransmittal of Communication From Payee of Check \\n152 \\n4135 \\nCriminal Investigation Control Notice \\n47 \\n4136 \\nCredit for Federal Tax Paid on Fuels \\n56, 58 \\n4137 \\nSocial Security and Medicare Tax on Unreported Tip Income \\n55, 56 \\n4141 \\nRecord and Report of Vouchers Sampled \\n168 \\n*4148 \\nTDA Reconciliation Research Request \\n91 \\n4149 \\nInformation to Correct Invalid Social Security Number \\n78 \\n4159 \\nPayment Tracer Request \\n185 \\n*4173 \\nSpecial Case Referral \\n182 \\n*4177, 4177-F \\nNotice of Possible Underpayment of Estimated Tax \\n(Farmers and Fisherman) \\n56, 168 \\n*4179, 4179-A \\nService Center Notice \\n102, 123 \\n*4188-A \\nComputer Printed Notice Form \\n168, 182 \\n*4218 \\nTransmittal Memorandum Log \\n91 \\n4221 \\nRemittance Control Number Record \\n132 \\n*4224 \\nExemption from Withholding of Tax on Income Effectively \\nConnected With the Conduct of a Trade or Business in the \\nUnited States \\n56, 58 \\n4227 \\nINTRA-SC Reject or Routing Slip \\n91 \\n*4230 \\nStandard Master Worksheet \\n12 \\n*4231 \\nSemi-Annual Scheduling Worksheet \\n12 \\n*4232 \\nCycle and Percentage Master Worksheet \\n12 \\n*4239 \\nVerification Results and Control Data \\n107 \\n*4240 \\nReport of Taxpayer Error Data \\n8 \\n*4249 \\nData (H3) Card \\n18 \\n*4250 \\nService Center Report of Large BMF TDAs \\n8 \\n4251 \\nReturn Charge-Out \\n56, 58, 67, 71, \\n168, 258 \\n4255 \\nRecapture of Investment Credit \\n58 \\n*4256 \\nDual Debit/Credit Transfer \\n258 \\n4287 \\nRecord of Discovered Remittances \\n137 \\n*4287-A \\nDiscovered Remittance Transmittal \\n137 \\n4287-B \\nCourier Log for Discovered Remittances \\n137 \\n*4291 \\nTranscription Record \\n12 \\n*4293 \\nEmployee Master File Change Notice \\n18 \\n*4294 \\nCorrespondence Transmittal \\n91, 93 \\n*4295 \\nWeekly Service Center Correspondence Report \\n8 \\n*4298 \\nAudit Requisition and Information Report (used to post a \\n420 Transcription to Master File) \\n91 \\n*4300 \\nReceipts Card \\n13, 18 \\n*4301-4302 \\nPercentage Adjustment Card \\n13, 18 \\n4303-2PT and \\n3PT, *1PT is \\nobsolete \\nTranscript of Account \\n183 \\n*4305 \\nIMF, BMF-RMF-Non-MF Daily Receiving Log \\n91 \\n*4306 \\nBMF Daily Receiving Log \\n91 \\n*4307 \\nRMF-Non-MF Daily Receiving Log \\n91 \\n*4322 \\nValidation Certificate of Prior American Ownership and \\nInterest Equalization Tax \\n115 \\n*4322-A \\nApplication for Validation Certificate of Prior American \\nOwnership and Interest Equalization Tax Compliance \\n115 \\n*4334 \\nUndelivered Refund Check Control \\n151 \\n*4336 \\nAdjustment Control Cover Sheet \\n176 \\n*4337 \\nReject Register \\n102 \\n4338 \\nInformation or Certified Transcript Request \\n183 \\n*4338-A \\nIMF Information or Certified Transcript Request \\n183 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n521 \\n4339 \\nRequest for Certified Transcript of Accounts \\n183 \\n4340 \\nCertificate of Assessments, Payments, and Other Specified \\nMatters \\n368 \\n*4347 \\nInformation Return by Persons Receiving Program \\nPayments from the U.S. Department of Agriculture \\n56, 58 \\n4349 \\nComputation of Estate Tax Due With Return and Annual \\nInstallment \\n168 \\n*4350 \\nInstallment Billing Control Card \\n168 \\n4351 \\nInterest Computation-Estate Tax Deficiency on Installment \\nBasis \\n168 \\n*4356 (All) \\nNotice of Available Frozen Credit Unpaid Tax, Offset Notice \\n168 \\n*4357 \\nService Center Weekly Recruitment Progress \\n8 \\n4361 \\nApplication for Exemption From Self-Employment Tax for \\nUse by Ministers, Members of Religious Orders and \\nChristian Science Practitioners \\n77 \\n*4363 \\nNotice of Acquisition of Stock Pursuant to Conversion of a \\nJapanese Debt Obligation \\n56 \\n*4364 \\nDelinquency Computations \\n56, 58, 61, 85 \\n*4379 \\nRepayment of Erroneous Refunds (With and Without \\nInterest) \\n174 \\n*4406A, B \\nGains and Losses from Sales or Exchange of Property \\n56, 58 \\n*4409 \\nWeekly Verification Summary Sheet \\n107 \\n*4410 \\nInterest Equalization Tax-Quarterly Report of Withholding by \\nParticipant Firm \\n67 \\n*4411 \\nADPE Information Worksheet \\n14 \\n*4415 \\nElection to Exempt From Self-Employment Coverage Fees \\nReceived by Certain Public Officers and Employees of a \\nState or a Political Subdivision \\n77 \\n*4417 \\nFederal Tax Deposit/Request for Federal Tax Deposit Tax \\nForms \\n93 \\n*4417-A \\nRequest for Federal Tax Deposit Coupon Books \\n93 \\n4419 \\nApplication for Filing Information Returns Electronically \\n19 \\n4421 \\nDeclarations-Executor's Commissions and Attorney's Fees \\n706 \\n4422 \\nApplication for Certificate and Discharging Property Subject \\nto Estate Tax Lien \\n706 \\n*4428 \\nBMF General Purpose Notice Stationery \\n168 \\n*4429 \\nPost-Reference Record Sheet (User's Survey) \\n8 \\n*4430 \\nPost-Processing Usage Record (User's Survey) \\n8 \\n*4436 \\nRefund Inquiry Checklist and Correspondence Refund \\n152 \\n4437 \\nEO Document Transmittal \\n117 \\n4442 \\nInquiry Referral \\n191 \\n4446 \\nPayment Tracer Research Record \\n185 \\n*4456 \\nRequest to SAA for Information of Prior Form 2031 \\n778 \\n*4458 \\nFederal Tax Deposit Magnetic Tape Transmittal \\n91 \\n4459 \\nPrinted Product Trouble Report \\n8 \\n4461 \\nApplication for Approval of Master or Prototype Defined \\nContribution Plans \\n122 \\n4461-A \\nApplication for Approval of Master or Prototype and \\nRegional Prototype Defined Benefit Plan \\n122 \\n4461-B \\nApplication for Approval of Master or Prototype or Volume \\nSubmitter Plans \\n122 \\n*4462 \\nApplication for Adoption of a Previously Approved Master or \\nPrototype Form of Pension or Profit-Sharing Plan and Trust \\n58 \\n*4464 \\nDaily Performance Adjustments Log \\n14 \\n*4465 \\nDaily Production Adjustments Log \\n14 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n522 \\n4466 \\nCorporation Application for Quick Refund of Overpayment of \\nEstimated Tax \\n163, 164 \\n*4469 \\nExcess Hospital Insurance Benefits Tax \\n56 \\n*4470 \\nMagnetic Tape Processing Report \\n90 \\n*4475 \\nFirearms License Mailing List Information \\n94 \\n*4482 \\nIMF/BMF General Purpose Forms \\n168 \\n*4486 \\nNotice of Amended Return Filed - No Original \\n56 \\n*4502 \\nExamination Technical Time Report \\n22 \\n*4503 \\nLabel Usage Sample Report \\n8 \\n4506 \\nRequest for Copy of Tax Return \\n93, 428 \\n4506-A \\nRequest for Public Inspection or Copy of Exempt \\nOrganization IRS Form \\n93(5) \\n4506-T \\nRequest for Transcript of Tax Return \\n93 \\n*4513 \\nTaxpayer Error Data Tally Sheet \\n8 \\n*4520 \\nQuality Control Report Files-Returns Section \\n7 \\n*4524 \\nReturns Section Weekly Statistical Report \\n8 \\n*4528 \\nGroup Trainee Performance Report \\n23 \\n*4529 \\nLevel II Feedback Check Sheet \\n24 \\n*4548 \\nDistribution Ledger \\n133 \\n*4558 \\nWork Assignment Record \\n12 \\n*4559 \\nService Center Management Trainee Program Work \\nAssignment Planning Sheet \\n23 \\n4562 \\nDepreciation and Amortization \\n56 \\n*4562-A \\nDepreciation of Property Placed in Service After December \\n31, 1986 \\n56 \\n4563 \\nExclusion of Income for Bona Fide Residents of American \\nSamoa \\n57 \\n4564 \\nInformation Document Request \\n56, 58 \\n*4572 \\nService Center Notice-Mid Tape \\n102 \\n*4578 \\nApplication for Approval of Bond Purchase Plan \\n122 \\n*4584 \\nIdentification Badge Request \\n33 \\n*4593 \\nEmployer Identification Number Assignment \\n70 \\n*4602 \\nIMF Estimated Tax Discrepancy (Balance Due) \\n168 \\n*4603 \\nCorrection to Estimated Tax and Arithmetic \\n168 \\n*4604 \\nIMF ES Discrepancy - Even (CP-25) \\n168 \\n4605 \\nExamination Changes - Partnerships, Fiduciaries, S \\nCorporations, and Interest Charge Domestic International \\nSales Corporations \\n58 \\n4605-A \\nExamination Changes - Partnerships, Fiduciaries, Small \\nBusiness Corporations and Domestic International Sales \\nCorporations (Unagreed and Excepted Agreed) \\n58 \\n*4606 \\nDaily Activity Record \\n14(1) \\n4620 \\nTransmittal Letter - Exempt Organizations \\n66 \\n4626 \\nAlternative Minimum Tax - Corporations \\n58 \\n*4638 \\nFederal Use Tax Return on Civil Aircraft \\n67, 351, 358 \\n*4640 \\nRemittance Transmittal (Alcohol, Tobacco and Firearms) \\n144 \\n*4646-A \\nEmployee Plans-Plan Case Control Input Record \\n128 \\n*4654 \\nAnalysis of Trust Funds Reported on NMF Forms 720 \\n174 \\n*4656-SP \\nIMF Spanish Settlement Notice \\n168 \\n*4663 \\nService Center Monthly Recruitment Progress Report \\n1 \\n4669 \\nStatement of Payments Received \\n56, 58 \\n4670 \\nRequest for Relief From Payment of Income Tax \\nWithholding \\n56, 58 \\n*4683 \\nU.S. Information Return on Foreign Bank, Securities, and \\nOther Financial Accounts \\n85 \\n4684 \\nCasualties and Thefts \\n56 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n523 \\n*4694 \\nNotice of Refund Repayment (Check Not Accepted by Bank) \\n168 \\n*4705 \\nExplosives License Application (Dealer) \\n144 \\n*4706 \\nExplosives License Renewal \\n144 \\n*4707 \\nApplication for Explosives Permit (to use) \\n144 \\n*4708 \\nPermit Explosives Renewal (to use) \\n144 \\n4720 \\nReturn of Certain Excise Taxes on Charities and Other \\nPersons Under Chapters 21 and 42 of the IRC \\n66 \\n*4728 \\nNotice to Taxpayer of Incorrect Refund Check \\n252 \\n*4732 \\nSpecial Tax Receipt (Forms 11 and 11-B) \\n168 \\n*4733 \\nSpecial Tax Receipt File (Form 11C) \\n168 \\n*4735 \\nExempt Organizations Returns Voucher \\n117 \\n*4742 \\nQuestionnaire - Medical and Dental Expenses \\n49, 56 \\n*4743 \\nQuestionnaire - Taxes \\n49, 56 \\n*4744 \\nQuestionnaire - Contributions \\n49, 56 \\n*4745 \\nQuestionnaire - Interest Expenses \\n49, 56 \\n*4746 \\nQuestionnaire - Credit for Child and Dependent Care \\nExpenses \\n49, 56 \\n*4747 \\nQuestionnaire - Uniform, Clothing, Equipment or Tools \\n49, 56 \\n*4748 \\nQuestionnaire - Casualty or Theft Loss \\n49, 56 \\n*4749 \\nQuestionnaire - Employee Expenses or Miscellaneous \\nDeduction \\n49, 56 \\n*4752 \\nQuestionnaire - Head of Household \\n49, 56 \\n4759 \\nAddress Information Request - Postal Tracer \\n311 \\n4768 \\nApplication for Extension of Time to File a Return and/or \\nPay U.S. Estate (and Generation-Skipping Transfer) Taxes \\n69, 95, 168 \\n*4779 \\nStatement of Use Tax Due IRS on Highway Motor Vehicles \\n168 \\n*4789 \\nCurrency Transaction Report \\n47 \\n*4790 \\nReport of International Transportation of Currency or \\nMonetary Instruments \\n47 \\n*4792 \\nRefund/Transfer of Credit or Fact of Filing \\n168 \\n4797 \\nSale of Business Property \\n56 \\n*4804 \\nTransmittal of Information Returns Reported \\nMagnetically/Electronically \\n85, 88 \\n4808 \\nComputation of Credit for Gift Tax \\n62 \\n4810 \\nRequest for Prompt Assessment Under IR Code Section \\n6501(d) \\n58 \\n4822 \\nStatement of Annual Estimated Personal and Family \\nExpenses \\n56 \\n*4826 \\nStandardized Level 1 - Instructor's Lesson/Module \\nEvaluation \\n25(1) \\n4830 \\nIDRS Multi-purpose Posting Document \\n241 \\n*4832 \\nClass Life Asset Depreciation Range (CLADR) System \\n56, 58, 61, 65, \\n67 or 168 \\n4835 \\nFarm Rental Income and Expenses \\n56, 58 \\n*4836 \\nBlocking Control Sheet \\n173 \\n*4839 \\nTaxpayer Delinquent Account Notice \\n69, 168 \\n4840 \\nNotice of Delinquent Tax Account (NMF Fourth Notice) \\n69, 168 \\n*4843 \\nPossible Underpayment of Estimated Tax \\n168 \\n4844 \\nRequest for Terminal Action \\n168 \\n*4848 \\nAnnual Employer's Return for Employees Pension or Profit \\nSharing Plans \\n122 \\n*4848-A \\nReturn for Keogh (H.R. 10) Plans of Sole Proprietors and of \\nPartnerships With Owner-Employees \\n122 \\n*4861 \\nNMF Block Summary \\n95 \\n4862 \\nStatement of Income Tax Changes \\n56 \\n*4864 \\nRequest for Delinquency Notice or TDI \\n257 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n524 \\n4868 \\nApplication for Automatic Extension of Time to File U.S. \\nIndividual Income Tax Return \\n68, 168 \\n*4869 \\nMachine Stationery \\n229 \\n*4873 \\nFinal Notice/Installment Payments \\n69, 168, 185 \\n*4875 \\nPresidential Election Campaign Fund Statement \\n121 \\n*4876 \\nElection to be Treated as a DISC \\n58(5) \\n4876-A \\nElection to be Treated as an Interest Charge DISC \\n58 \\n*4901 \\nRequest for Information About Tax Form \\n69 \\n*4902 \\n(Second) Request for Information on Tax Form \\n69 \\n*4903 \\nWe Have Not Received a Reply to Our Tax Forms (Third \\nNotice) \\n69 \\n*4904 \\nYour Tax Form is Overdue –Let Us Hear from You Now \\n(Fourth Notice) (IDRS) \\n69 \\n*4905 \\nTaxpayer Delinquent Account Notice \\n69, 168, 185 \\n*4905-PR \\nMultipurpose IDRS Delinquent Account Notice \\n69 \\n*4906-1PT C \\nBlank Notice Stationery \\n69, 527 \\n*4906-2PT C \\nBlank Notice Stationery \\n69, 125, 168 \\n*4907 \\nTaxpayer Delinquent Account (TDA) \\n69, 168, 185 \\n*4908 \\nDeclaration of a Candidate for Public Office Receiving \\nPolitical Contribution Qualifying for Credit or Deduction \\n120 \\n*4909 \\nDeclaration of Campaign Committee Receiving Political \\nContributions Qualifying for Credit or Deduction \\n120 \\n*4915 \\nRMF Balance Due (CP-411) \\n168 \\n*4917 \\nRMR Balance Due (CP-413) \\n168 \\n*4918 \\nRMF No Math Error - Balance Due (CP-414) \\n168 \\n4952 \\nInvestment Interest Expense Deduction \\n56 \\n*4955 \\nTerminal Input for Payment Agreements \\n168 \\n*4960 \\nIMF Balance Due Audit/Unallowable Items (CP-19) \\n168 \\n*4961 \\nUnallowable Items, Overpayment Notice (CP-20) \\n168 \\n4970 \\nTax on Accumulation of Distribution of Trusts \\n56 \\n4972 \\nTax on Lump-Sum Distributions \\n56 \\n4975 \\nForm 940 Edit Sheet \\n65, 85, 87, 88 \\n*4996 \\nElectronic/Magnetic Media Filing Transmittal for Wage and \\nWithholding Tax Returns \\n55 \\n*5029, 5029-A \\nBMF Return Preparers Inventory List Order Form \\n361 \\n5063 \\nInformation Needed to Identify Account or Locate Return \\n56, 58 \\n5074 \\nAllocation of Individual \\n88(1) \\n*5081 \\nAutomated Information System (AIS) User \\nRegistration/Change Request \\n255 \\n*5114 \\nH200/H2050 Program Patch Record Transcript Sheet \\n21 \\n5126 \\nClassification Quality Review Record \\n20 \\n5129 \\nQuestionnaire - Filing Status, Exemptions, and Standard \\nDeduction \\n49, 56 \\n*5147 \\nIDRS Transaction Record \\n269, 270 \\n*5176 \\nTaxpayer Service Activity Summary \\n8 \\n*5176-A \\nTrendex Correction Sheet \\n8 \\n*5185 \\nPresidential Election Campaign Designation \\n56 \\n*5204 \\nRecord of Accounts \\n93, 180 \\n5213 \\nElection to Postpone Determination as to Whether the \\nPresumption Applies that an Activity is Engaged \\n58 \\n*5223 \\nPresidential Election Campaign Fund (CP-60 5185-A) \\n56 \\n5227 \\nSplit-Interest Trust Information Return \\n58, 66 \\n*5245 \\nProposed Increase in Tax Discrepancy - State Credits (CP-\\n167) \\n65 \\n5248 \\nTransfer Request \\n162 \\n*5263 \\nProblem with Spouse's Name and SSN \\n95 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n525 \\n5278 \\nStatement - Income Tax Changes \\n56, 58 \\n5300 \\nApplication for Determination of Employee Benefit Plan \\n122 \\n*5301 \\nApplication for Determination of Defined Contribution Plan \\n122 \\n*5302 \\nEmployee Census \\n122 \\n*5303 \\nApplication for Determination of Collectively Bargained Plan \\n122 \\n*5304 \\nApplication for Determination of Individual Retirement \\nAccount \\n122 \\n5304-SIMPLE \\nSavings Incentive Match Plan for Employees of Small \\nEmployers (simple)-Not for Use with a Designated Financial \\nInstitution \\n122 \\n5305 (All) \\nIndividual Trust/Retirement Accounts \\n122 \\n5306 \\nApplication for Approval of Prototype or Employer \\nSponsored I.R.A. \\n122 \\n5306-A \\nApplication for Approval of Prototype Simplified Employee \\nPlan \\n122 \\n5307 \\nAdopters of Master or Prototype or Volume Submitter Plans \\n122 \\n5308 \\nRequest for Change in Plan/Trust Year \\n122 \\n5309 \\nApplication for Determination of Employee Stock Ownership \\nPlan \\n122 \\n5310 \\nApplication for Determination Upon Termination \\n122 \\n5310-A \\nNotice of Plan Merger or Consolidation, Spinoff, or Transfer \\nof Plan Assets or Liabilities; Notice of Qualified Separate \\nLines of Business \\n122 \\n5311 \\nTaxpayer Service Activity Report \\n8 \\n*5315 \\nSpouse's Missing SSN \\n85 \\n*5324 \\nSCRS Manual Block Deletion Card \\n102 \\n5329 \\nAdditional Taxes on Qualified Plans (Including IRAs) and \\nOther Tax-Favored Accounts \\n56 \\n5330 \\nReturn on Excise Taxes Related to Employee Benefit Plans \\n122 \\n*5332 \\nRequest for Verification of Name and TIN \\n125, 168 \\n5337 \\nFiduciary Returns Order \\n168 \\n5344 \\nExamination Closing Record \\n56, 58, 61, 65 \\n*5345-A \\nExamination Multiple Claim Request Master File \\n168 \\n5345-B \\nExamination Request-Non ERCS Users \\n168 \\n*5345-C \\nGroup Control File \\n168 \\n5345-D \\nExamination Request-ERCS (Examination Returns Control \\nSystem) Users \\n168 \\n5348 \\nAIMS/ERCS Update (Examination Update) \\n340 \\n5351 \\nExamination Non-Examined Closings \\n114 \\n*5388 \\nRequest for Additional Information on Heavy Vehicle Use \\nTax \\n82 \\n*5391 \\nProcedures/Systems Change Request \\n11 \\n*5394 \\nRequest for Notification and Access-System of Records \\n46 \\n*5398 \\nActuary Mailing List Information \\n128 \\n5402 \\nAppeals Transmittal and Case Memo \\n56, 58, 61, 65, \\n67, 168 \\n5403 \\nAppeals Closing Record \\n56, 58, 61, 65, \\n67, 168 \\n5405 \\nFirst-Time Homebuyer Credit and Repayment of the Credit \\n56 \\n*5405 \\nRecapture of Credit for Purchase or Construction of New \\nPrincipal Residence \\n56 \\n5406 \\nBatch Profile Adjustment Log \\n91 \\n*5408 \\nInformation Request for Form 990 \\n66 \\n5421 \\nRestricted Area Register \\n33 \\n5422 \\nVisitor Register \\n33 \\n*5426 \\nManagement Improvement Request \\n44 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n526 \\n5446 \\nPublic Inspection Record \\n86 \\n*5449 \\nUndelivered Refund Check (CP 31 and CP 231) \\n153 \\n5452 \\nCorporate Report of Nondividend Distributions \\n58 \\n5462 \\nReconciliation of Payroll and Performance and Cost Report \\n15 \\n*5463 \\nTaxpayer Service Annual Statistical Summary Report \\n8 \\n*5466 \\nRecord of Disclosure \\n46 \\n*5466-A \\nMultiple Records of Disclosure \\n46 \\n5466-B \\nMultiple Records of Disclosure \\n46 \\n5471 \\nInformation Return of U.S. Persons With Respect to Certain \\nForeign Owned Corporation \\n345 \\n5471-SCH J \\nAccumulated Earnings and Profits (E&P) of Controlled \\nForeign Corporation \\n344 \\n5471-SCH M \\nTransaction Between Controlled Foreign Corporation and \\nShareholders or Other Related Persons \\n344 \\n5471-SCH N \\nReturn of Officers, Directors, and 10% or More \\nShareholders of a Foreign Personal Holding Company \\n344 \\n5471-SCH O \\nOrganization or Reorganization of Foreign Corporation and \\nAcquisitions and Dispositions of Its Stock \\n344 \\n5472 \\nInformation Return of a Foreign Owned Corporation \\n345 \\n*5479 \\nExempt Organization Closing Record \\n58 \\n5489 \\nSchedule of Reimbursable Earnings \\n56 \\n*5493 \\nTaxpayer Service Quality Review Record \\n8 \\n*5493-CSQM \\nCustomer Service Quality Review Record \\n8 \\n*5493-F \\nTaxpayer Service for Quality Review Checklist (For Pattern \\nor Form Letters) \\n8 \\n*5493-G \\nTaxpayer Services Quality Review Checklist (For \\nCorrespondence SOI 30 and Written Referrals SOI 6) \\n8 \\n*5493-H \\nTaxpayer Services Quality Review Checklist (For Heavy \\nUse Vehicle Tax Return, Form 2290 and SOI 40) \\n8 \\n5495 \\nRequest for Discharge from Personal Liability Under IRC \\nSec. 6905 \\n61, 62 \\n5498 \\nIRA Contribution Information \\n122 \\n5498-ESA \\nCoverdell ESA Contribution Information \\n122 \\n5498-MSA \\nDistributions from Medical Savings Accounts \\n85, 87, 88 \\n5498-SA \\nHSA, Archer MSA, or Medicare Advantage MSA Information \\n \\n5500 (All), \\n*C/R, G, K and \\nR are obsolete \\nAnnual Return/Report of Employee Benefit Plan \\n122 \\n5501 \\nSummary Statement for Two or More Employees Pension \\nBenefit Plans \\n122 \\n*5504 (All) \\nStatement in Support of Deduction for Payments to Defined \\nBenefit and Defined Contribution Plans \\n122 \\n*5505 \\nStatement in Support of Deduction for Payments Made in \\nBehalf of Self-Employed Individuals to Defined Contribution \\nPlans \\n122 \\n*5515-TUS \\nDebit Voucher \\n146 \\n*5516 \\nFederal Tax Deposit (FTD) Transmittal/Replacement \\nAdjustment Record \\n327 \\n*5517 \\nFederal Tax Deposit (FTD) Replacement-Adjustment \\nRecord \\n327 \\n*5523 \\nTECS Query Request \\n191 \\n5526 \\nFTD Adjustment Action Request \\n326, 327, 430 \\n*5533 \\nIRP Production Report \\n10 \\n*5538 \\nMonthly Progress Report SS-5 Conversion Project \\n14 \\n5546 \\nExamination Return Charge-Out Slip \\n115 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n527 \\n5558 \\nApplication for Extension of Time to File Certain Employee \\nPlan Returns \\n68, 168 \\n5578 \\nAnnual Certificate of Racial Non-Discrimination for a Private \\nSchool Exempt from Federal Income Tax \\n58 \\n5599 \\nEO Examined Closing Record \\n58 \\n5600 \\nStatutory Notice Worksheet \\n144 \\n*5600-A \\nMulti-Year Statutory Notice Worksheet \\n144 \\n*5649 \\nEP Master File Request \\n122 \\n5650 \\nEP Examined Closing Record \\n122 \\n*5653 \\nMultiple EP Master File Request \\n122 \\n*5654 \\nNotification of Action on Application for Change in \\nAccounting Period \\n84 \\n*5655 \\nNotification of Action on Application for Permission to \\nChange Accounting Period \\n84 \\n*5658 \\nNew EIN Assigned Small Business Election (CP-579) \\n70, 258 \\n5695 \\nResidential Energy Credits \\n56 \\n5699 \\nInformation Document Request Log \\n42 \\n5700 \\nIssue Control Log \\n42 \\n5703 \\nIDRS Letter Enclosure \\n278 \\n5704 \\nSpecial Case History Sheet \\n51 \\n*5705 \\nSuspense Case Checksheet for Additional Information \\n56, 58, 65 \\n*5708 \\nTyping Control Worksheet \\n91 \\n*5711 \\nBMF Math Error - Balance Due CP 125 \\n93 \\n5712 \\nElection to be Treated as a Possessions Corporation Under \\nSection 936 \\n83 \\n5712-A \\nElection and Verification of the Cost Sharing or Profit Split \\nMethod Under Section 936(h)(5) \\n83 \\n5713 \\nInternational Boycott Report \\n85 \\n5713-SCH A \\nInternational Boycott Factor [Section 999(c)(1)] \\n85 \\n5713-SCH B \\nSpecifically Attributable Taxes and Income [Section \\n999(c)(2)] \\n85 \\n5713-SCH C \\nTax Effect of the International Boycott Provisions \\n85 \\n*5717 \\nAnnual List of Income Tax Return Preparers \\n221 \\n5734 \\nNon-Master File Assessment Voucher \\n168 \\n5735 \\nAmerican Samoa Economic Development Credit \\n58 \\n5735-SCH P \\nAllocation of Income and Expenses Under Section 936(h)(5) \\n58 \\n*5740 \\nEarned Income Credit \\n168 \\n*5744 \\nTelephone Data Report \\n8 \\n*5748 \\nReferral for TIN Penalty Assessment \\n69 \\n5752 \\nFlow-Through Entity Distribution Schedule \\n58 \\n5754 \\nStatement by Person(s) Receiving Gambling Winnings \\n56 \\n5768 \\nElection/Revocation of Election by an Eligible Sec. 501(c)(3) \\nOrganization to Make Expenditures to Influence Legislation \\n95 \\n*5771 \\nForm 940 Worksheet (Procedure for Computing Credit) \\n65 \\n5774 \\nPrivate Foundation Workpapers \\n66 \\n5788 \\nPrivate School Racial Nondiscrimination Worksheet \\n66 \\n5792 \\nRequest for IDRS Generated Refund (IGR) \\n266 \\n*5803 \\nExplanation of Tax Return Preparer Penalty Charges \\n173 \\n5804 \\nFederal Reserve Bank Day Classified Report Balancing \\nProof \\n316 \\n5805 \\nSubsequent Day Classified Report Balancing Proof Sheet \\n316 \\n*5808 \\nReturn Preparer - Penalty Follow-Up \\n220 \\n5809 \\nReturn Preparer Case Control Card \\n220 \\n*5811 \\nReturn Penalty Case Closing Document \\n220 \\n*5812 \\nNotice Data for CP 2000 \\n94, 125 \\n*5817 \\nCash Register Receipt Paper \\n131 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n528 \\n*5818 \\nInformation Needed to Determine Correct Filing Status \\nUnder Code Section 501(c)(3) \\n73 \\n*5819 \\nFRISEP Score Input Sheet \\n12 \\n*5837 \\nRequest for Preparer Identifying Information \\n55 \\n*5838 \\nWaiver of Restrictions on Assessment and Collection of Tax \\nReturn Preparer Penalty \\n187 \\n*5867 \\nDaily Wire Worksheet \\n325 \\n*5873 \\nMaster Register IDRS Employee Numbers \\n271 \\n5884 \\nWork Opportunity Credit \\n58 \\n*5890 \\nFederal Tax Deposit (FTD) Report and Transcript Request \\n327 \\n*5902 \\nCollection Management System, Data Entry \\n206 \\n*5944 \\nTaxpayer Service Quality Review, Feedback Memorandum \\n8 \\n*5948 \\nOFP Consistency File Input \\n12 \\n*5962 \\nDDES Work Assignment and Production Record \\n10 \\n5963 \\nQuality Assurance Review Notice \\n10 \\n*5970 \\nInformation Notice to IRS as Required by IRC Section \\n6039A \\n196 \\n*5972 \\nTax Return Preparer Penalty Assessment \\n173 \\n*5989 \\nCharacteristics of Refund Returns \\n8 \\n*6008 \\nFee Deposit for Outer Continental Shelf Oil \\n147 \\n*6009 \\nQuarterly Report of Fees Due on Oil Production \\n148 \\n6014 \\nAuthorization - Access to Third Party Records for Internal \\nRevenue Service Employees \\n93(1) \\n*6019 \\nReview Adjustments - Direct \\n18 \\n*6020 \\nReview Adjustments - Overhead \\n18 \\n*6030 \\nAt Risk Edit Sheet for Form 1065 \\n48 \\n*6035 \\nInformation Returns Program Schedules K-1 Edit Sheet \\n85 \\n*6051 \\nIndividual Performance/Effectiveness Production Report \\n8 \\n*6054-56 \\nI.D. Badge Packet \\n33 \\n6069 \\nReturn of Excise Tax on Excessive Contributions of Black \\nLung Benefit Trust \\n66 \\n*6087 \\nWorkplan and Staffing for Delinquency Preventions and \\nReturns Compliance \\n18 \\n6148 \\nWalk-In Contact Card \\n44 \\n*6148-A \\nField Assistance Contact Sheet \\n44 \\n*6168 \\nGeneral Ledger Reconciliation with NCC RACR - Reciprocal \\nAccounting Control Record \\n165 \\n*6176 \\nCentralized Authorization File (CAF) Edit Sheet \\n54 \\n6180 \\nLine Adjustments - Estate Tax \\n61 \\n6193-A \\nDistribution List Log Sheet \\n133 \\n6197 \\nGas Guzzler Tax \\n56 \\n6198 \\nAt-Risk Limitations \\n56 \\n*6209 \\nCAWR Transaction Document \\n168 \\n*6222 \\nCAWR Status Code Posting Document \\n168 \\n*6232 \\nCAWR Microfilm Request \\n168 \\n6248 \\nAnnual Information Return of Windfall Profit Tax \\n233 \\n6248-T \\nSummary and Transmittal of Windfall Profit Tax Information \\n233 \\n6250 \\nPartnership Classification Checksheet \\n56 \\n6251 \\nAlternative Minimum Tax - Individuals \\n56 \\n6252 \\nInstallment Sale Income \\n56 \\n6255 \\nFiduciary Classification Checksheet \\n168 \\n6256 \\nS Corporation Classification Checksheet \\n56 \\n*6258 \\nInstallment Agreement by Mail Report \\n69 \\n6265 \\nStatement of Proposed Adverse Determination \\n75 \\n*6275 \\nHeader Card for Form 6148 (Walk-In Contact Card) \\n44 \\n*6290 \\nDeclaration - Deduction for Interest on Estate Tax \\n61 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n529 \\n*6294 \\nTransmittal of Form Approval Request for Forms \\nManagement Information \\n41 \\n*6308 \\nServices and Supplies Program Plan Requirements \\n2 \\n6335 \\nNMF First Notice (Statement of Tax Due IRS) \\n59, 173 \\n*6350 \\nSummary Report of Service Center Details \\n18 \\n6356 \\nIndividual DIF Returns Order \\n69 \\n*6441 \\nPeriodic Statistical Report \\n8 \\n*6458 \\nCertificate and Election Form \\n74 \\n*6466 \\nTransmittal of Forms W-4 Reported \\nMagnetically/Electronically \\n85(5) \\n*6467 \\nTransmittal of Forms W-4 Reported \\nMagnetically/Electronically (Continuation) \\n85(5) \\n6478 \\nCredit for Alcohol Used as Fuel \\n56, 58 \\n6497 \\nInformation Return of Nontaxable Energy Grants or \\nSubsidized Energy Financing \\n85, 88 \\n*6545 \\nInformation Gathering Project Authorization \\n42 \\n*6578 \\nOption Straddle Worksheet (Transaction Summary) \\n56 \\n*6578-A \\nAccount Summary for an Option Straddle Series \\n56 \\n*6579 \\nClassification Quality Feedback Report \\n20 \\n*6620 \\nInvestment Interest Expense Deduction \\n56 \\n6627 \\nEnvironmental Taxes \\n67, 102 \\n*6632 \\nRequest for Information Return Listing \\n46 \\n6685 \\nClassification Checksheet for Form 990 - Section 501(C) \\n66 \\n*6702 \\nInternal Audit Division Point Sheet \\n20 \\n*6706-A \\nCenter Examination Quality Measurement System (CEQMS) \\n20 \\n*6711 \\nProposed Changes to Income, Deductions, or Withholding \\n(CP-2000, Page 3) \\n93 \\n*6730-B \\nWindfall Profit Tax Related Adjustment Summary \\n56 \\n*6732 \\nWindfall Profit Tax Examination Changes - Consent to \\nAssessment and Collection \\n56 \\n*6733 \\nWindfall Profit Tax Examination - Changes \\n56 \\n*6734 \\nWaiver of Restrictions on Assessment and Collection of \\nDeficiency in Tax and Acceptance of Offers in Compromise \\n187 \\n6744 \\nVolunteer Assistor's Guide - Test and Answer Book \\n23(2) \\n*6745 \\n2006 VITA/TCE Volunteer Assistor's Guide - Retest and \\nAnswer Book \\n23(2) \\n6752 \\nReturn Non-Refile Flag \\n246 \\n*6757 \\nService Center Quality Review Worksheet \\n20 \\n6759 \\nRequest for Taxpayer Data \\n335 \\n6765 \\nCredit for Increasing Research Activities (or for claiming the \\norphan drug credit) \\n58 \\n6781 \\nGains and Losses from Section 1256 Contracts and \\nStraddles \\n56 \\n*6794 \\nW-4 Case Control File Update \\n49, 69 \\n6800 \\nRequest for Missing Information or Papers to Complete Your \\nReturn \\n56 \\n6813 \\nBlock Out of Balance (BOB) Correction Record \\n101 \\n*6814 \\nService Center Control File Age Report \\n199 \\n6826 \\nService Center Replacement System (SCRS) Error/Reject \\nDisplay Request Card \\n102 \\n6834 \\nCentralized Storage Requisition for Selected Returns \\n42 \\n*6835 \\nCentralized Files and Scheduling Delete Request (Form \\n6844) \\n40(3)A \\n*6843 \\nRental Income and Expenses Pro Forma Worksheet \\n56 \\n*6853 \\nInput Document for Commodities Option Straddle \\nWorksheet \\n56 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n530 \\n6877 \\nCentralized Scheduling Change Request for Taxpayer \\nContact Letter Information \\n40(3)A \\n6882 \\nIDRS/Master File Information Request \\n270 \\n6897 \\nCorporation Returns Orders \\n113 \\n*6901 \\nTentative Carryback Work Sheet \\n171 \\n*6902 \\nTentative Carryback Data for TREAS-95 Quarterly Summary \\n195 \\n*7000-SSA \\nNotice of Self-Employment \\n78 \\n7004 \\nApplication for Automatic Extension of Time to File Certain \\nBusiness Income Tax, Information, and Other Returns \\n68, 168 \\n*7005 \\nApplication for Additional Extension of Time to File \\nCorporation Income Tax Return \\n68, 168 \\n*7010-SSA \\nNotice of Determination of FICA Wages \\n78 \\n*7040-OAR \\nNotice of Determination of FICA Wages \\n79 \\n*7041-OAR \\nNotice of Incorrectly Prepared Self-Employment Schedule \\n78 \\n*7076-GSA \\nOrder and Billing for Photocopies of Tax Returns \\n93 \\n*7308 \\nSecurities Valuation (for Estate of Gift Tax) \\n61, 62 \\n*7780-B \\nNotice of Allowance of Tentative Carryback Adjustment \\n171 \\n*7801 \\nNotice of Adjustment of Claim \\n180 \\n*7809-W(T) \\nSchedule of Income Tax Overpayments and \\nOverassessments (Abatements, Credits and Refunds) \\n163 \\n*7831 \\nSchedule of Accounts Written Off \\n163 \\n7990 \\nU.S. Estate Tax Certificate of Discharge From Personal \\nLiability \\n61 \\n7990-A \\nU.S. Estate Tax Certificate of Discharge From Personal \\nProperty \\n62 \\n7990-B \\nU.S. Income Tax Certificate of Discharge From Personal \\nProperty \\n56 \\n8000 \\nProgram Number Update Record \\n300, 366 \\n8023 \\nElection Under Section 338(g) Corporate Qualified Stock \\nPurchase \\n58 \\n8027 \\nEmployer’s Annual Information Return of Tip Income and \\nAllocated Tips \\n48, 50 \\n8027-T \\nTransmittal of Employer’s Annual Information Return of Tip \\nIncome and Allocated Tips \\n48, 50 \\n*8034 \\nTax Account Inquiry Attachment \\n93 \\n8038 \\nInformation Return for Tax-Exempt Private Activity Bond \\nIssues \\n92 \\n8038-CP \\nReturn for Credit Payments to Issuers of Qualified Bonds \\n92 \\n8038-G \\nInformation Return for Government Purpose Tax-Exempt \\nBond Issues \\n92 \\n8038-GC \\nConsolidated Information Returns for Small Tax-Exempt \\nGovernment Bond Issues \\n92 \\n8038-R \\nRecovery of Overpayment Under Arbitrage Rebate \\nProvisions \\n92 \\n8038-T \\nArbitrage Rebate and Penalty In Lieu of Arbitrage Rebate \\n92 \\n8050 \\nDirect Deposit of Corporate Tax Refund \\n327 \\n*8068 \\nWorkload Analysis Worksheet \\n14 \\n*8069 \\nSCRS Managers Performance Adjustments Log \\n14 \\n8082 \\nNotice of Inconsistent Treatment or Amended Return \\n(Administrative Adjustment Request - AAR) \\n56, 58 \\n*8088 \\nMissing Information Necessary to Complete Adjustment \\nRequest \\n56, 58 \\n*8109-B \\nFTD Deposit Form (Over the Counter Version) \\n58 \\n*8125 \\nBalance Due Notice Form \\n69 \\n8150 \\nAction Request for Form 8082 \\n \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n531 \\n*8166 \\nRevenue Accounting System (RACS) Input Reconciliation \\nControl Sheet \\n161 \\n*8167 \\nRevenue Accounting System (RACS) Supplemental Input \\nReconciliation Sheet \\n167 \\n*8176 \\nGeneral Purpose Notice Form \\n69(1) \\n*8189 \\nCommunity Property Split Schedule \\n56 \\n8199 \\nAmended Returns Order \\n58 \\n*8200 \\nStatement Windfall Profit Tax Changes \\n56 \\n*8209 \\nEmployee Detail adjustments Log \\n14 \\n8210 \\nSelf-Assessed Penalties Return \\n53 \\n8233 \\nExemption from Withholding on Compensation for \\nDependent (and Certain Dependent) Personal Service of a \\nNonresident Alien Individual \\n56 \\n*8238 \\nSchedule Hours/Production Adjustment Record \\n10 \\n*8239 \\nSchedule Parameters Record \\n10 \\n*8240, 8241 \\nand 8243 \\nSchedule Delete Record \\n10 \\n*8244 \\nSchedule Conversion Record \\n10 \\n*8245 \\nSchedule Summary Control Record \\n10 \\n*8246 \\nSchedule Review Parameter Record \\n10 \\n*8247 \\nMonitoring Test Parameter Record \\n10 \\n*8248 \\nMonitoring OFP Select/Suppress Record \\n10 \\n8250 \\nRequest to Redeposit Checks \\n10 \\n*8264 \\nApplication for Registration of a Tax Shelter \\n100 \\n*8265 and \\n8265-C \\nFTD Alert Notice \\n41 \\n8269 \\nNotice of Dishonored Check for More Than One Tax Form \\n274 \\n*8270 \\nQuarterly Report of NMF Returns Received \\n8 \\n*8271 \\nInvestor Reporting of Tax Shelter Registration Number \\n99 \\n8274 \\nCertification by Churches and Qualified Church-Controlled \\nOrganizations Electing Exemption from Employer Social \\nSecurity and Medicare Taxes \\n72 \\n8275 \\nDisclosures Statement \\n58 \\n8275-R \\nRegulation Disclosure Statement \\n58 \\n8278 \\nAssessment and Abatement of Miscellaneous Civil Penalties \\n371 \\n8281 \\nInformation Return for Publicly Offered Original Discount \\nInstruments \\n85 \\n8282 \\nDonee Information Return \\n85, 88 \\n8283 \\nNoncash Charitable Contribution \\n56 \\n8288 \\nU.S. Withholding Tax Return for Disposition by Foreign \\nPersons of U.S. Real Property Interests \\n223 \\n8288-A \\nStatement of Withholding on Dispositions by Foreign \\nPersons of U.S. Real Property Interests \\n223 \\n8288-B \\nApplication for Withholding Certificate for Dispositions by \\nForeign Persons of U.S. Real Property Interests \\n75 \\n8300 \\nReport of Cash Payments Over $10,000 Received in a \\nTrade or Business \\n47(3) \\n8302 \\nDirect Deposit of Tax Refund of $1 Million or More \\n327 \\n8308 \\nReport of a Sale or Exchange of Certain Partnership \\nInterests \\n56 \\n*8314 \\nSuspension Rate Summary Worksheet \\n49 \\n*8325 \\nInternational Enforcement Case Management Review \\nChecksheet \\n85 \\n8328 \\nCarry Forward Election of Unused Private Activity Activity \\nBond Volume Cap \\n58 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n532 \\n8329 \\nLender's Information Return for Mortgage Credit Certificates \\n(MCCs) \\n412 \\n8330 \\nIssuer's Quarterly Information Return for Mortgage Credit \\nCertificates (MCCs) \\n143 \\n8332 \\nRelease of Claim to Exemption for Child of Divorced or \\nSeparated Parents \\n56 \\n*8350 \\nCorrection to Block Proof Summary Balance Forward \\nRecords \\n132 \\n*8358 \\nDetermination of Abusiveness of Tax Shelter Promotion \\n415 \\n*8368 \\nNotice of Deficiency \\n257 \\n8379 \\nInjured Spouse Claim and Allocation \\n56 \\n8379-A \\nInjured Spouse Worksheet Computation \\n56 \\n*8390 \\nInformation Return for Determination of Life Insurance \\nCompany Earning Rate - U/Sec. 809 \\n58 \\n8396 \\nMortgage Interest Credit \\n56 \\n8404 \\nInterest - Charge on DISC-Related Deferred Tax Liability \\n58, 147 \\n8408 \\nNotice of Action for Entry on Backup Withholding File \\n112(3) \\n*8423 \\nNotice of Action for Entry on Payer Master File \\n52 \\n8427 \\nPayer Master File (PMF) Entity Change Entry \\n52 \\n8453 \\nU.S. Individual Income Tax Transmittal for an IRS e-file \\nReturn \\n55 \\n*8453-OL \\nU.S. Individual Income Tax Declaration for an IRS Online e-\\nfile Return \\n55 \\n*8509 \\nService Center Collection Quality Review Record \\n20 \\n8596 \\nInformation Return for Federal Contracts \\n85 \\n8596-A \\nQuarterly Transmittal of Information Return for Federal \\nContracts \\n85 \\n8609 \\nLow-Income Housing Credit Allocation and Certification \\n409, 433 \\n8609-A \\nAnnual Statement for Low-Income Housing Credit \\n409, 433 \\n8610 \\nAnnual Low-Income Housing Credit Agencies Report \\n410 \\n8610-A \\nCarryover Allocation of Low-Income Housing Credit Form \\n411 \\n8612 \\nReturn of Excise Tax on Undistributed Income of Real \\nEstate Investment Trusts \\n224 \\n8613 \\nReturn of Excise Tax on Undistributed Income of Regulated \\nInvestment Companies \\n225 \\n8621 \\nReturn by a Shareholder of a Passive Foreign Investment \\nCompany or Qualified Electing Fund \\n56 \\n8633 \\nApplication to Participate in IRS e-file Program \\n55 \\n8653 \\nTax Counseling for the Elderly Application Plan \\n440 \\n8654 \\nTax Counseling for the Elderly Quarterly/Final Program \\nReport \\n440 \\n8693 \\nLow-Income Housing Credit Disposition Bond \\n412 \\n8697 \\nInterest Computation Under the Look-Back Method for \\nCompleted Long-Term Contracts \\n107 \\n8716 \\nElection to Have a Tax Year Other Than a Required Tax \\nYear \\n84 \\n8752 \\nRequired Payment or Refund Under Section 7519 \\n56 \\n8765 \\nIDRS Control File Credit Application \\n280 \\n8766 \\nExcess Collections File (XSF) Worksheet \\n280 \\n8802 \\nApplication for United States Residency Certification \\n418(A) \\n8804 \\nAnnual Return for Partnership Withholding Tax (Section \\n1446) \\n56 \\n8805 \\nForeign Partner's Information Statement of Section 1446 \\nWithholding Tax \\n56 \\n8809 \\nRequest for Extension of Time to File Information Returns \\n68, 168 \\n8819 \\nDollar Election Under Section 985 \\n58 \\n\",\n \"Records Control Schedules – \\n29 Tax Administration – Wage and Investment (W&I) Records \\nBack to Table of Contents \\n533 \\n8823 \\nLow-Income Credit Agencies Report of Noncompliance or \\nBuilding Disposition \\n414, 433 \\n8840 \\nCloser Connection Exception Statement for Aliens \\n119 \\n8843 \\nStatement for Exempt Individuals and Individuals With a \\nMedical Condition \\n121 \\n8851 \\nSummary of Archer MSAs \\n181 \\n8857 \\nRequest for Innocent Spouse Relief \\n49, 426 \\n8863 \\nEducation Credits \\n56 \\n8865 \\nReturn of U.S. Persons With Respect to Certain Foreign \\nPartnerships \\n58 \\n8874-A \\nNotice of Qualified Equity Investment for New Markets Tax \\nCredit \\n434 \\n8874-B \\nNotice of Recapture Event for New Markets Credit \\n436 \\n8875 \\nTaxable REIT Subsidiary Election \\n420 \\n*8877 \\nRequest for Waiver of Annual Income Recertification for the \\nLow-Income Housing Credit \\n413 \\n8879 and \\n8879(SP) \\nIRS e-file Signature Authorization \\n55(6) \\n8886 \\nTax Shelter Disclosure Statement Form \\n415 \\n8891 \\nU.S. Information Return for Beneficiaries of Certain \\nCanadian Registered Retirement Plans \\n56 \\n8892 \\nApplication for Automatic Extension of Time to File Form \\n709 and/or Payment of Gift/Generation-Skipping Transfer \\nTax \\n68, 168 \\n8938 \\nStatement of Specified Foreign Financial Assets \\n58 \\n8945 \\nPTIN Supplemental Application for U.S. Citizens Without a \\nSocial Security Number Due to Conscientious Religious \\nObjection \\n437 \\n8946 \\nPTIN Supplemental Application for Foreign Persons Without \\na Social Security Number \\n437 \\n*9041 \\nApplication/Registration for Electronic/Magnetic Media Filing \\nof Business Returns \\n55 \\n9045 \\nWithholding Compliance Referral \\n85 \\n9661 \\nCooperative Agreement \\n440 \\n9956 \\nRequest for Temporary SSN \\n427 \\n10050 \\nSpecial Case Folder \\n182 \\n*10415 \\nCertificate of Farmer or State or Local Government Unit \\n67 \\n12412 \\nOperations Assistance Request (OAR) Form \\n110 \\n*12984 \\nIDRS Manager’s Quarterly Certification \\n283 \\n*12984-A \\nManager’s Quarterly Certification \\n283 \\n13011 \\nPromotion Certificate \\n14 \\n13046 \\nEmployee e-file Information \\n1 \\n13111 \\nAddress Change Request Economic Growth and Tax Relief \\nReconciliation Act of 2001 \\n56 \\n13359 \\nField Assistance Customer Comment Card \\n27 \\n13551 \\nApplication to Participate in the ITIN Acceptance Agent \\nProgram \\n441 \\n13592 \\nReceipt and Control Final Candling Log \\n108 \\n13663-A \\nOrganizations Providing 9/11 Disaster Relief \\n66 \\n13981 \\nVITA Grant Agreement \\n440 \\n \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n534 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 30 \\n \\nCRIMINAL INVESTIGATION (CI) RECORDS \\n \\nThe records covered by this Schedule are created and/or accumulated in the Director Field Operations (Area \\nOffice) Criminal Investigation (CI), and all field offices reporting to the Area Office. These records pertain to \\nthe criminal investigation program of the Service which includes the investigation of alleged criminal violations \\nof tax laws (except alcohol, tobacco, and certain firearms tax cases), and any other special investigations as \\ndirected by the Commissioner. \\n \\nThe records are listed in organizational/functional categories and reflect updates to current organizational \\ntitles: \\n \\nPart I. Administrative and General Records \\nPart II. Investigative Program Records \\nPart III. Electronic Information Systems \\nPart IV. National Criminal Investigation Training Academy (NCITA) Training Records \\n \\nThe records disposition authorizations in this Schedule are based upon administrative determinations of the \\nInternal Revenue Service; Congressional authority contained in House Reports 443 (86th Congress, 1st \\nSession), 1895 (88th Congress, 2nd Session), 1420 (89th Congress, 2nd Session); and disposal authorities \\ngranted by the Archivist of the United States. \\n \\nRCS updates include the removal of Item 50 for the Criminal Investigation Case Management and Time \\nReporting System (CMTRS). CMTRS has been retired and all data is eligible for destruction. The Public \\nInformation Officers (PIOneer) Database, Item 75, terminated in December 2017. This item/this system \\nwill stay in this Schedule through at least 2022, when legacy records needs will be assessed for meeting \\nfinal disposition requirements. Changes to this RCS also include notice of pending disposition approval for \\nItem 51 for Confidential Source Files, and disposition approval for Item 77 for the Criminal Investigation\\\\ \\nManagement Information System (CIMIS), and the AtHoc Alert Notification System under Item 78. \\n \\nPreviously approved disposition authorities for system inputs, outputs and documentation have been updated \\nto reflect coverage under new General Records Schedule (GRS) authorities and numbering scheme. For any \\n(temporary) electronic system in this Schedule, documentation (i.e. data dictionary records, file \\nspecifications, code books, user guides - formerly “Item D” for most systems, for some systems \\n“Item E”) must be maintained for at least 5 years after the project/activity/ transaction is completed or \\nsuperseded, or the associated system is terminated, or the associated data is migrated to a \\nsuccessor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). \\n \\nITEM NO \\nDESCRIPTION OF RECORDS \\n \\nPART 1. ADMINISTRATIVE AND GENERAL RECORDS \\n \\n1 \\n \\nCorrespondence Files (excluding records covered by Items 2 below). Memoranda, \\nteletypes, etc., pertaining to the administrative, housekeeping, or facilitative \\nfunctions relating to the over-all administration and operation of an individual office. \\n(Job No. DAA-0058-2014-0004-0001) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n 2 \\n \\nGeneral Correspondence Files. Correspondence (not covered elsewhere in this \\nSchedule) with the National Office, Area offices, or subordinate field offices \\nconcerning program activities involving policy, procedures, decisions, etc., not made \\na part of a specific case. \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n535 \\nITEM NO \\nDESCRIPTION OF RECORDS \\n(A) Area Office. (Job No. DAA-0058-2014-0004-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n(B) Field Office. (Job No. DAA-0058-2014-0004-0003) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n3 \\n \\nReports. Copies of recurring narrative, statistical, progress and production reports, \\nthe originals of which are submitted to higher level offices. \\n \\n(A) Area Office. (Job No. DAA-0058-2014-0004-0004) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n(B) Field Office. (Job No. DAA-0058-2014-0004-0005) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n4 \\n \\nInternal Control Records. Forms and other records (not covered elsewhere in this \\nSchedule) developed to control internal operations. Included are special agents’ \\nsign-out registers, transmittals of informants’ communications, and stenographers’ \\nnotebooks (but NOT those included in investigative files). (Job No. DAA-0058-2014-\\n0004-0006) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year or when no longer needed in current operations, whichever is \\nearlier. \\n \\n5 \\n \\nIssuance File. Copies of internal management documents, i.e., IR-Manual material, \\netc., issued by the National Office, Area Offices, and field offices, and are retained \\nsolely for reference purposes. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when obsolete or superseded. \\n \\n6 \\n \\nCriminal Investigation Career Program. Questionnaires submitted by Criminal \\nInvestigation technical personnel and ratings made by management officials to carry \\nout the career program. (Job No. DAA-0058-2014-0004-0007) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years or when no longer needed for use in the career program, \\nwhichever is earlier. \\n \\n7 \\n \\nCase Analysis Reports. Reports submitted by supervisory officials for use by \\nCriminal Investigation managers in workload measurement and financial planning. \\n(Job No. DAA-0058-2014-0004-0008) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 2 years. \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n536 \\nITEM NO \\nDESCRIPTION OF RECORDS \\n \\n8 \\n \\nDocuments of Cashiers for Investigative Purposes. Imprest fund records \\nconsisting of cashiers’ documents supporting confidential expenditures for \\ninvestigative purposes. They are maintained in Area Offices by a Criminal \\nInvestigation Regional Analyst and in field offices by the Chief. (Job No. DAA-0058-\\n2014-0004-0009) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 10 years, 3 months after period covered by account. \\n \\n9 \\n \\nInternal Audit Reports (regional and field offices). Internal Audit Reports and \\nrelated workpapers and correspondence, including reports on surveys, special \\nstudies, and investigations conducted jointly with other organizations. \\n \\n(A) Record Copy. (Job No. DAA-0058-2014-0004-0010) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after date of report. \\n \\n(B) All other copies. (Job No. DAA-0058-2014-0004-0011) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years or when no longer needed in current operations, whichever is \\nearlier. \\n \\n10 \\n \\nTravelers Vouchers. Memorandum copies (SF 1012A or equivalent) of travel \\nvouchers prepared by Criminal Investigation personnel incurring reimbursable \\nexpenses. Copies are filed in originating offices for administrative control purposes. \\n(Job No. DAA-0058-2014-0004-0012) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year. \\n \\n11 \\n \\nSpecial Investigative Equipment Custody and Control Records. Forms 1930, \\nCustody Receipt for Government Property, or equivalent and related documents \\nused to identify and record facts about the issuance of special investigative \\nequipment, including the date it was issued to a Criminal Investigator and the date it \\nwas returned. Records of this equipment (i.e., equipment that can be used in the \\nsurreptitious interception of communications) are maintained in area and field offices \\nwhere the equipment is stored. (Job No. DAA-0058-2014-0004-0013) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 3 years. \\n \\n12 \\n \\nInventory of Special and Accountable Investigative Equipment. Lists containing \\nitem-by-item identifications and counts of all investigative equipment, including that \\nmentioned in Item 11. The inventories are maintained where the equipment is \\nstored. (Job No. DAA-0058-2014-0004-0014) \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 6 years. \\n13 \\nTransmittal, Receipt and Control Records. Correspondence, teletype, transmittal \\nletters, reports, and transmittal receipt and control documents, etc., (not covered \\nelsewhere in this Schedule) pertaining to receiving, controlling and transmitting tax \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n537 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nreturns, taxpayer account registers, and related documents. (Job No. DAA-0058-\\n2014-0004-0015) \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after end of processing year. \\n \\n14 \\n \\nOn-The-Job Training Progress Records (TPRs). (Job No. DAA-0058-2014-0004-\\n0016) \\n \\nAUTHORIZED DISPOSITION \\nDestroy Field Office copy sent to NCITA per existing instructions 5 years after \\ncompletion of OJT Program. \\n \\n15 \\n \\nRequired Annual Certifications Briefings and Certification Documents. \\n \\nIncludes No Fear Act, Ethics Refresher, Prevention of Sexual Harassment (POSH), \\nComputer Security Awareness, Health and Environmental Awareness, Form 9821, \\nLaw Enforcement Availability pay (LEAP) Annual Certification, Managers Functional \\nSecurity Review. \\n \\n(A) Non-SES appointees. (Job No. DAA-0058-2014-0004-0017) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after date of certification. \\n \\n(B) SES appointees. (Job No. DAA-0058-2014-0004-0018) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after date of certification. \\n \\n16 \\n \\nCI Mandatory Briefings Certification. \\n \\n(A) Non-SES appointees. (Job No. DAA-0058-2014-0004-0019) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after date of certification. \\n \\n(B) SES appointees. (Job No. DAA-0058-2014-0004-0020) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 7 years after date of certification. \\n \\n17 \\n \\nMotor Vehicle Operating and Maintenance Files. \\n \\n(A) Operating records including those relating to gas and oil consumption, \\ndispatching, and scheduling and commutation. (Job No. DAA-0058-2014-0004-\\n0021) \\n \\nAUTHORIZED DISPOSITION \\nCut off in calendar year of vehicle disposal. \\nDestroy 2 years after cutoff. \\n \\n(B) Maintenance records, including those relating to service and repair. (Job No. \\nDAA-0058-2014-0004-0022) \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n538 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nAUTHORIZED DISPOSITION \\nCut off in calendar year of vehicle disposal. \\nDestroy 2 years after cutoff. \\n \\n18 \\n \\nSpecial Agent Enforcement Badges. \\n \\nAUTHORIZED DISPOSITION \\nEnforcement badges are placed back into inventory for re-issuance. \\n \\n19 \\n \\nSpecial Agent Credentials. (Job No. DAA-0058-2014-0004-0024) \\n \\nAUTHORIZED DISPOSITION \\nDestroy SA credentials after return to issuing office. \\n \\n20 \\n \\nQuarterly Significant Items Reports and Quarterly Sensitive Case Reports, \\nQuarterly Bank Secrecy Act (BSA) Dissemination Reports and Suspicious \\nActivity Dissemination Reports. (Job No. DAA-0058-2014-0004-0025) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 3 years old. \\nDestroy when 10 years old. \\n \\n21 \\n \\nSpecial agent calendars, appointment books, schedules, logs, diaries, duty \\nrosters, and other records documenting meetings, appointments, telephone calls, \\ntrips, visits, and other activities while serving in an official capacity, EXCLUDING \\nmaterials determined to be personal. (Job No. DAA-0058-2014-0004-0026) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 2 years old. \\nDestroy when 10 years old. \\n \\n22 \\n \\nGroup or staff meeting agendas or minutes. (Job No. DAA-0058-2014-0004-\\n0027) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 4 years old. \\n \\n23-39 \\n \\nReserved. \\n \\n \\nPART II. INVESTIGATIVE PROGRAM RECORDS \\n \\n40 \\n \\nInvestigative Files and Related Records. Prosecution (including Grand Jury), non-\\nprosecution, preliminary, and discontinued investigations (including withdrawal \\nreports and case summary reports - Forms 7691 and 7691A). Records pertain to \\nactual or alleged income and other tax evasions, wagering, coin-operated gaming \\ndevices, occupational and excise taxes, subject investigations, and electronic \\nsurveillance whether conducted by the Internal Revenue Service or received by the \\nInternal Revenue Service from other sources, and other actions investigated by the \\nCriminal Investigation Division or its antecedent organizations independently or \\njointly with other components of the Service or Federal government. \\n \\nThese records consist of reports, various forms, correspondence, memorandum, \\ncase summary files, clippings and other background information, collected exhibitory \\nmaterials (e.g. ledgers, checks, deposit slips, journals, etc.), and other case related \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n539 \\nITEM NO \\nDESCRIPTION OF RECORDS \\ndocument types. Files types include all numbered investigations or preliminary injury \\ninformation used to determine whether a full-scale investigation is warranted (also \\ncalled Un-Jacketed Cases), and Summary Reports Files (Numbered and \\nUnnumbered) submitted to higher level offices including those at Headquarters (e.g. \\nAssistant Regional Commissioner's Office) used to examine investigation \\nprocesses, analyze program success, develop program statistics, report program \\nresults, and/or conduct program case quality audits and studies. (Job No. N1-58-07-\\n11) \\n \\n(A) Field Office. Records retained by Field Office type organizations managing \\nmultiple lower level offices. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 10 years after case is closed. \\n \\n(B) Area Office. Records retained by Area Office type organizations or offices in the \\nfield below the Area Office type organizational level. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 10 years after case is closed. \\n \\n(C) Headquarters Office. Records retained by Assistant Regional Commissioner for \\nCriminal Investigation organization at the Central Office level. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 10 years after case is closed. \\n \\n(D) Case Control Cards, Indexes, and Related Records. \\n \\nAUTHORIZED DISPOSITION \\nSuperseded by Job No. DAA-0058-2019-0003 for Criminal Investigation Information \\nManagement System (CIMIS). See Item 77 in this Schedule. \\n \\nNote: Pre-CIMIS collections of control cards and indexes may be destroyed \\nimmediately if further retention is determined by Criminal Investigation Division to be \\nunnecessary. \\n \\n41 \\n \\nReserved. \\n \\n42 \\n \\nReserved. \\n \\n43 \\n \\nInformation Gathering Activities. \\n \\n(A) Criminal Investigation data collected from various sources which relates to \\napproved information gathering regarding specific individuals, entities, and projects. \\n \\nNote: Tax related information gathered will be removed and associated with \\nthe taxpayer’s Subject Criminal Investigation (SCI) file when a case is \\nassigned (see Item 40), or removed and associated with the file when an \\ninformation item or prime lead is prepared. \\n \\nDisposition Not Authorized by this Schedule. \\n \\n(B) Administrative File consisting of authorizations, reviews, Forms 6271 and 6272. \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n540 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nDisposition Not Authorized by this Schedule. \\n \\n44 \\n \\nCollateral Investigation Reports. Copies of reports and related material, including \\nworkpapers of investigations made at the request of another field or Criminal \\nInvestigation office. \\n \\nNote: Establish a new file each year. \\n \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after closing. \\n \\n45 \\n \\nDaily Diaries. Maintained by technical personnel for recording their official activities, \\nincluding details of travel and expense. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center when 4 years old. \\nDestroy after 10 years. \\n \\n46 \\n \\nAgents’ Work Papers. Work papers assembled by special agents in the course of \\nconducting investigations, which are ordinarily summarized or duplicated in the case \\nfiles. These work papers do not include net worth of similar pertinent financial \\nstatements and other documents material to the case. Such records are found in the \\ncase file rather than among work papers. Collateral investigation work papers are \\ncovered in Item 19 in this Schedule. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when related case is retired to Records Center. \\n \\n47 \\n \\nReserved. \\n \\n48 \\n \\nMaster Alphabetical Index (area and field offices). A master index to numbered \\ninvestigations, information items, and collateral investigations. The computer listings \\nmay show names of individuals or groups concerned, case number, nature of \\nallegation, and various other related data. \\n \\nAUTHORIZED DISPOSITION \\nDestroy when following month’s computer listings are received. \\n \\n49 \\n \\nReserved. \\n \\n50 \\n \\nReserved. \\n \\n51 \\n \\nConfidential Source Files. Criminal Investigation files for paid and non-paid source \\ninformants, including confidential informants, confidential sources, cooperating \\nwitnesses and other sources of information (regardless if information provided leads \\nto an investigation). The informant control file may consist of, but is not limited to, \\nassigned informant number; fingerprints; photos; criminal history; CI referral and \\ninformant identity forms; the subject matter of information obtained; and the \\ndisposition of the contacting agent and specific record of information received. \\n \\nPENDING DISPOSITION \\nDestroy 10 years from the date of (informant) deactivation. \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n541 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nNote: This disposition request is pending NARA approval. Prior to any final \\nrecords disposition actions, check with the IRS Records Office (*Records \\nManagement) regarding status. \\n \\n52-74 \\n \\nReserved. \\n \\nPART III. ELECTRONIC INFORMATION SYSTEMS \\n \\n75 \\n \\nPublic Information Officers (PIOneer) Database. The Public Information Officers \\n(PIOneer) Database is a web-based application that allows Public Information \\nOfficers, Field Office managers, and CI Headquarters staff to collect, monitor and \\nreport upcoming legal actions, media contacts, and outreach activities. The PIOneer \\napplication consists of the database portion and a document repository for case-\\nrelated public record documents filed by PIOs. \\n \\nNote: The PIOneer Database terminated in December 2017. This item/this \\nsystem will stay in this Schedule through at least 2022, when legacy records \\nneeds will be assessed for meeting final disposition requirements. \\n \\n(A) Inputs: Basic CI investigation data downloaded from CIMIS, public record \\ndocuments, and information relating to outreach activities. CIMIS extracts are \\nreceived electronically. Other information is entered by PIO users. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after input verification into PIOneer master files. \\n \\n(B) System Data (Master Data Files): (Job No. N1-58-09-91) \\n \\n1. Investigation data. Consists of daily CIMIS (Criminal Investigation Management \\nInformation System) downloads of basic case data and PIO-generated input used to \\ntrack and follow investigative case status. \\n \\nAUTHORIZED DISPOSITION \\nDelete when superseded or obsolete. \\n \\n2. Public Record Repository. Documents relating to criminal investigations include \\ncopies of newspaper clippings, press releases, and court documents, such as \\nindictments, plea agreements, and judgment and commitment orders. \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when no longer needed for reference purposes. \\n \\n3. Outreach Data. Includes organization name and location, organization point of \\ncontact information, type of event, topic, date and time, number of participants, and \\nassigned speaker. \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when no longer needed for reference purposes. \\n \\n(C) Outputs: Reports include a listing of investigative data within the database and \\nlisting of outreach activities. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n542 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when superseded, obsolete or no longer needed, whichever is later. \\n \\n76 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nCriminal Investigation Connections System (CI CONNECTIONS) – Formerly, \\nCriminal Investigating Communities Accessing and Sharing Expertise System \\n(CI CASE). Criminal Investigating Communities Accessing and Sharing Expertise \\n(CI CASE) was an interactive knowledge management system designed to gather, \\nstore, and share CI's collective expertise. This tool was structured around providing \\nCommunity of Practice Expertise location capabilities to assist in locating valuable \\ninformation and knowledge in some of CI's most complex program areas. This \\nsystem was deactivated in December 2008, and replaced with a \\ncollaborative/analytical SharePoint Site (see below) and renamed CI Connections. \\nAll of the information in CI CASE was migrated to CI Connections in July 2009. \\nRelease 2.0 of CI CONNECTIONS -- upgrades from Sharepoint 2003 to Sharepoint \\n2007, provides basic personalization capabilities, and incorporates the CI CASE \\napplication functionality. \\n \\n(A) Inputs: CI CONNECTIONS is a collaborative shared site. Inputs to CI \\nCONNECTIONS can derive from multiple sources, including record copies of \\nmaterials from case files, tax returns and associated documentation examples, \\nspreadsheets, databases, memorandum, and other unstructured records, and \\nmanual inputs, as well as digital copies of documents from non-record sources \\n(articles pasted from internet news agencies, documents copied from internet \\nsources, etc.). \\n \\nAUTHORIZED DISPOSITION \\nNot Applicable. Staff should reference the official Records Control Schedules for \\napplication of disposition and retention for source input materials that are record \\ntype. \\n \\n(B) System Data: The CI CONNECTIONS application is a Sharepoint Site that \\nmaintains both record and non-record materials. Once inputted to the site, CI Staff \\nuse the materials as source documentation to analyze special activities, share \\nknowledge, and collaborate. The materials are to be considered record once on the \\nsite since they are referenced and recalled by agents and staff. (Job No. N1-58-09-\\n80) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after 5 years or when no longer needed for operational purposes, \\nwhichever is later. \\n \\n(C) Outputs: Outputs of the CI CONNECTIONS application consist of printouts of \\nmaterials culled from various Subject (Special Area and Issues) type files. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for operational purposes. \\n \\n77 \\n \\nCriminal Investigation Management Information System (CIMIS). CIMIS is a \\nmanagement tool for tracking the status of IRS CI investigations, time expended by \\nCI employees and employee information. CIMIS is also used to account for \\ninvestigative equipment. \\n \\n(A) Inputs: CI staff manually enter basic investigative data (i.e., the identity of the \\nindividual under investigation, the tax forms they have filed, an estimated criminal \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n543 \\nITEM NO \\nDESCRIPTION OF RECORDS \\ntax deficiency, terms of probation involving taxes, and other information regarding \\npotential criminal tax and other financial investigations). CIMIS consists of CI staff \\ninformation as controlled by a database template, just specific enough for \\nManagement to track and follow staff workload, investigation status, and/or issues \\nwith investigation processing. The system allows some limited free text opportunity \\nto further explain investigation details. \\n \\nSome of the data that is manually entered into CIMIS by CI staff is obtained from \\nother IRS electronic systems, such as the taxpayer identity and tax return-related \\ninformation obtained from the IRS Integrated Data Retrieval System (IDRS). \\nInvestigative data is also gathered from other federal agencies and tracked in CIMIS \\nto assist IRS/CI staff confirm identities and criminal allegations, as well as \\nresults/status of judicial proceedings (e.g. date of indictment, plea, or sentencing). \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nRecordkeeping copies of CIMIS inputs are appropriately scheduled under other IRS \\nauthorities for specific systems and/or sources providing input. Manual updates are \\nverified prior to updating the database. \\n \\nB) System Data: CIMIS is a database that tracks data in six main areas: \\n \\n1. Investigations \\n2. Monthly Activity Reports (aka Form 5043) \\n3. Equipment \\n4. Personnel \\n5. Public Information Office Outreach (as of Dec 2017, no longer accumulated) \\n6. Audit Trail Information \\n \\n1. Investigative Activity Data. Information related to the following types of \\ninvestigative activities and associated sub-components: (Job No. DAA-0058-\\n2019-0003-0001) \\na. General, primary and subject investigations; \\nb. Voluntary Disclosures; \\nc. Armed Escorts; \\nd. AFTRAK - asset forfeiture and seizure data; and \\ne. PIOneer - media coverage and public information (as of Dec 2017, no longer \\naccumulated) \\n \\nAUTHORIZED DISPOSITION \\nCut off 2 years after the following applicable conditions have been met: \\n• status of investigation is referred to civil or no civil action required; \\n• all asset forfeiture activities are completed; \\n• conditions of probation have been met. \\nDelete 8 years after cutoff. \\n \\n2. Monthly Activity Reports (aka Form 5043) Data. Time charged to investigative \\nand non investigative activities by CI employees. (Job No. DAA-0058-2019-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nCut off 2 years after the end of the calendar year in which they were recorded. \\nDelete 8 years after cutoff. \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n544 \\nITEM NO \\nDESCRIPTION OF RECORDS \\n3. Equipment Data. Assignment and inventory information for sensitive law \\nenforcement equipment (e.g. weapons, badges, motor vehicles, etc.). (Job No. \\nDAA-0058-2019-0003-0003) \\n \\nAUTHORIZED DISPOSITION \\nCut off 2 years after final disposal of equipment record. \\nDelete 8 years after cutoff. \\n \\n4. Personnel Data. Employee and non-CI employee identifying information to create \\nassignments of investigations and equipment; manage user roles and permissions \\nthroughout CIMIS; and/or provide adequate audit trail information. (Job No. DAA-\\n0058-2019-0003-0004) \\n \\nAUTHORIZED DISPOSITION \\nCut off 2 years after personnel profile record has been terminated. \\nDelete 8 years after cutoff, or when the personnel record no longer has any \\nassociation to any other existing CIMIS data records (whichever is later). \\n \\n5. Public Information Office Outreach Data. Data on the organizations to which CI \\nemployees give presentations regarding the CI mission and program areas. (Job \\nNo. DAA-0058-2019-0003-0005) \\n \\nAUTHORIZED DISPOSITION \\nCut off 3 years after event occurs. \\nDelete 4 years after cutoff. \\n \\nNote: As of Dec 2017, no longer accumulated. \\n \\n6. Audit Trail Data. This is a distinct set of data that is captured in the database \\nexpressly for audit trail purposes. (Job No. DAA-0058-2019-0003-0006) \\n \\nAUTHORIZED DISPOSITION \\nDelete 7 years after date of capture. \\n78 \\nAtHoc Alert Notification System. AtHoc data consists of alert distribution and \\nresponses. It provides its operators with on-line reports showing progress of alert \\ndissemination. AtHoc operators connect via a secure and permission-based web \\nUser Interface (UI) to perform alert creation, initiation and administration tasks. \\nUsers are able to view past and current alerts, and view and update their personal \\ndetails. Athoc data is retrieved from the IRS-Cl Active Directory. (Job No. DAA-\\n0058-2017-0001. \\n \\nSupersedes Job No. DAA-GRS-2016-0004-0002. \\n \\nAUTHORIZED DISPOSITION \\nDelete data 7 years after event alert distribution and related responses. Alert data is \\nretained for 18 months online, with an additional 18 months offline and 7 years on \\nbackup. \\n \\n79-99 \\n \\nReserved. \\n \\n \\nPART IV. NATIONAL CRIMINAL INVESTIGATION TRAINING ACADEMY (NCITA) \\nTRAINING RECORDS \\n \\n100 \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n545 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nSpecial Agent Basic Training (SABT) Student Records. (Job No. N1-58-07-14, \\nItem 41) \\n \\nA. Method of Proof Practical Exercises to include Net Worth, Bank Deposits, and \\nSpecific Item. These records include evaluated and graded exercises, as well as \\ngrading sheets and notifications of practical exercise failures. \\n \\nB. Interviewing Practical Exercise records to include grading sheets and notifications \\nof practical exercise failures (student interviewing videotapes will be maintained at \\nNCITA). \\n \\nC. Testifying Practical Exercise records to include grading sheets and notifications \\nof practical exercise failures (student testifying videotapes will be maintained at \\nNCITA). \\n \\nD. Report Writing Practical Exercise (SAR) including practice SAR and appendices, \\ngraded SAR and appendices, and grading sheets and notifications of practical \\nexercise failures. \\n \\nE. Search Warrant Practical Exercise records to include evaluated practice affidavit \\nand other miscellaneous records and notifications of practical exercise failures \\n(student search warrant practical exercise videotapes will be maintained at NCIT A). \\n \\nF. Graded examination records to include examination booklets, student answer \\nsheets, class average compilations, individual feedback forms, notification of exam \\nfailures, and memoranda of remedial sessions. \\n \\nG. Graded quizzes with score. \\n \\nH. Firearms Qualifications scores to include Federal Law Enforcement Training \\nCenter records. \\n \\nI. Defensive Tactics practical exercise grading sheets and written exam booklets \\nwith grades. \\n \\nJ. General Records maintained relative to a student's performance to include \\nrecords of counseling sessions and counseling memoranda. \\n \\nK. Graded Recordation and Analysis Practical Exercises to include memoranda, \\nsummons, affidavits, bank deposits and check spreads, etc., and notifications of \\npractical exercise failures. \\n \\nL. Supervisory Special Agent (SSA) Master Grading Sheet. \\n \\nM. Routine IRS CI official training records created for SABT students to include in \\nthe Employee Personnel File (EPF). These records, although EPF records will be \\ntreated differently than those under GRS 2.2 due to the fact that these records are \\ntransmitted to the receiving office and at that juncture, will be covered under GRS \\n2.2. Express mail to student's field office upon graduation. \\n \\n1) Administrative Tab (File top to bottom) \\n \\n \\na) SABT Student Pertinent Information Sheet \\nb) Application and college transcript \\nc) Declaration of Federal Employment \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n546 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nd) Conditions of Employment \\ne) Background Investigation \\nf) Travel Vouchers \\ng) Personal Identification Verification (PIV) Documents (original forms) \\n \\n2) Critical Elements Tab (File top to bottom) \\n \\na) Performance Plan Receipt 6774 \\nb) IRS Standard Position Description SPD 92779 series \\nc) Special Agent Student Evaluation Policy \\nd) Law Enforcement Availability Pay Annual Certification \\ne) Requirement to Report Arrests to Management \\nf) Federal Aviation Administration (FAA) Regulations: Law Enforcement office \\nFlying Armed Certification \\ng) Student Honor Pledge \\nh) Certification of Receipt of Information (medical) \\ni) Acknowledge of receipt (Office of Government Ethics) \\nj) Acknowledge of Receipt Form 12449-Handbook of Employee Conduct and \\nEthical Behavior \\nk) Certification of Annual Unauthorized Access (UNAX) Awareness Briefing \\nl) New Employee Checklist Part 1 Agency Wide Shared Services (AWSS) \\nm) CI Mandatory Briefings Certification \\n \\nEvaluations Tab \\nNon-Bargaining Unit Performance Appraisal (Form 6850 NBU) \\n \\nTraining Tab \\n \\nPhysical Efficiency Battery/Physical Fitness Program (PEB/PFP) clearance for the \\nstudent. Put the copy from personnel in a confidential envelope with a “Hip \\nCoordinator” label and file it under this tab in the EPF. \\n \\nAwards Tab \\n \\nPresident’s Memo, PEB, and Firearms award \\n \\nPerformance Tab \\na) Student’s academic grading sheet \\nb) Exam topic list \\nc) Student’s non-academic grading sheet \\nd) Criminal Investigator Training Program (CITP) Scores \\ne) Testifying/Interviewing grading sheets (copies of first page only) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which class was held. \\nRetain at NCITA for 4 years or until no longer needed. \\nFile student records alphabetically by class number, keeping the class intact per \\naccession number. The Form 135 should reflect each box’s alphabetical contents for \\nretrieval from NARA. \\nRetire to Records Center. \\nDestroy when 40 years old. \\n \\n101 \\n \\n \\nSpecial Agent Basic Training (SABT) Records, including Pre-Basic Training \\nRecords. (Job No. N1-58-07-14, Item 42) \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n547 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nSeries includes, but is not limited to: \\n \\nA. Individual Study Modules \\nB. Master Copy of Student Texts \\nC. Facilitator Guides/Lesson Plans \\nD. Student Handouts \\nE. Instructor Presentation Materials \\nF. Case Studies \\nG. Training games for reviews \\nH. Practical Exercises \\nI. Test Bank Questions \\nJ. Quizzes \\nK. Model Schedules \\nL. Course Syllabi \\nM. Course Development Unit (CDU) Approval Sheets \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA in electronic format. \\nCut off at end of fiscal year in which course of instruction is completed, cancelled or \\nrevised. \\nDestroy 40 years after cutoff. \\n \\n102 \\n \\nSpecial Agent Basic Training (SABT) Test Bank. (Job No. N1-58-07-14, Item 43) \\n \\nA. CDU Approval Sheets \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which course of instruction is completed, cancelled or \\nrevised. \\nDestroy 40 years after cutoff. \\n \\n103 \\n \\nMaster Collection of Special Agent Basic Training Handbooks and Standard \\nOperating Procedures (SOPs). (Job No. N1-58-07-14, Item 44) \\n \\nRecords include handbooks and procedures for the following: \\n \\nA. Assistant Director, Basic Training \\nB. Supervisory Academy Instructor \\nC. Supervisory Special Agent \\nD. Resident Course Developer/Instructor \\nE. Human Resources Development Specialist \\nF. Human Resources Development Assistant \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA in electronic format. \\nCut off at end of fiscal year in which course of instruction is completed, cancelled or \\nrevised. \\nDestroy 40 years after cutoff. \\n \\n104 \\n \\nRecords of other Basic Training Programs (e.g. On-The-Job Instructor \\nTraining, Recruiter Training and Mentor Training). (Job No. N1-58-07-14, Item \\n45) \\n \\nRecords include, but are not limited to: \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n548 \\nITEM NO \\nDESCRIPTION OF RECORDS \\n \\nA. Facilitator Guides/Lesson Plans \\nB. Student Handouts \\nC. Instructor Presentation Materials \\nD. Practical Exercises \\nE. Model Schedules \\nF. Course Syllabi \\nG. Counseling Scenarios \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA in electronic format. \\nCut off at end of fiscal year in which course of instruction is completed, cancelled or \\nrevised. \\nDestroy 40 years after cutoff. \\n \\n105 \\n \\nAdvanced Training Program Course Records. Includes records of all courses \\ntaught under this section, if applicable (e.g. Advanced Special Agent Training \\n(ASAT), Basic Instructor Facilitator Training (BIFT), Basic Investigative Analyst \\nTraining, Tax Fraud Investigative Assistance (TFIA), and Court Witness Training). \\n(Job No. N1-58-07-14, Item 46) \\n \\nRecords include, but are not limited to: \\n \\nA. Student texts \\nB. Facilitator Guides/Lesson Plans \\nC. Student Handouts \\nD. Instructor Presentation Materials \\nE. Case Studies \\nF. Training games for reviews \\nG. Practical Exercises \\nH. Model Schedules \\nI. Course Syllabi \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA in electronic format. \\nCut off at end of fiscal year in which course of instruction is completed, cancelled or \\nrevised. \\nDestroy 10 years after cutoff. \\n \\n106 \\n \\nInternational Training Programs Records. (Job No. N1-58-07-14, Item 47) \\n \\nRecords include, but are not limited to: \\n \\nA. Student texts \\nB. Facilitator Guides/Lesson Plans \\nC. Student Handouts \\nD. Instructor Presentation Materials \\nE. Case Studies \\nF. Training games for reviews \\nG. Practical Exercises \\nH. Model Schedules \\nI. Course Syllabi \\nJ. After Action Reports \\nK. International Narcotics Strategy Control Reports \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n549 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nL. International Training Class Summary Reports \\nM. Foreign Travel Requests (FTR) \\nN. Course Feedback Forms \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which course of instruction is completed, cancelled or \\nrevised. \\nDestroy 3 years after the cutoff. \\n \\n107 \\n \\nUse of Force Training Program Files. (Job No. N1-58-07-14, Item 48) \\n \\nRecords include, but are not limited, to: \\n \\nA. Course of Fire Records \\nB. Building Entry/Room Clearing Manual \\nC. Defensive Tactics Manual \\nD. Physical Fitness Program Manual \\nE. Shotgun Manual \\nF. Ground Defense Manual \\nG. Use of Force Model \\nH. Use of Force Memorandums – Policy and Guidance \\nI. Use of Force Incident Reports \\nJ. Field Office Use of Force Coordinator Reports \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA in electronic format. \\nCut off at end of fiscal year in which course of instruction is completed, cancelled or \\nrevised. \\nDestroy 5 years after cutoff. \\n108 \\nUse of Force Training Student Files. (Job No. N1-58-07-14, Item 49) \\nFiles include general records relating to employee participation: \\n \\n1. Defensive Tactics Instructor Training \\n2. Defensive Tactics Instructor Refresher Training \\n 3. Building Entry/Room Clearing Training \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which class was held. \\nRetain at NCITA for 4 years after class fiscal year end. \\nRetire to Records Center. \\nDestroy when 40 years old. \\n \\n109 \\n \\nRecords of National Criminal Investigation Training Academy related Task \\nForces. (Job No. N1-58-07-14, Item 50) \\n \\nA. Job Task Analysis \\nB. Course Objectives \\nC. Any materials created during the course of task force meetings or redesign of \\nNCITA programs \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA for 6 years after class fiscal year end. \\nDestroy when superseded or no longer needed. \\n \\n \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n550 \\nITEM NO \\nDESCRIPTION OF RECORDS \\n110 \\nLeadership Development Programs (LDP) Records. Records include, but are not \\nlimited to: Frontline Leadership Readiness Program (FLRP), Frontline Leadership \\nReadiness Program for Investigative Support (FLRP-IS), Supervisory Special Agent \\nTraining (SSA), Senior Analyst (SA) Training, Special Agent in Charge \\n(SAC)/Assistant Special Agent in Charge (ASAC) Training. (Job No. N1-58-07-14, \\nItem 51) \\n \\nA. LDP Preferred Progression Charts \\nB. Any materials created during the course of revisions to CI’s Leadership \\nDevelopment Program \\nC. Any materials created for courses of instruction for any leadership training \\nprogram to include: \\n \\n1) Student texts \\n2) Facilitator Guides/Lesson Plans \\n3) Student Handouts \\n4) Instructor Presentation Materials \\n5) Case Studies \\n6) Training games for reviews \\n7) Practical Exercises \\n8) Model Schedules \\n9) Course Syllabi \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA in electronic format. \\nDelete when course is revised. \\n \\n111 \\n \\nGeneral Training Records of the National Criminal Investigation Training \\nAcademy (NCITA). (Job No. N1-58-07-14, Item 52) \\n \\nRecords include, but are not limited to: \\n \\nA. Class Rosters \\nB. Class Schedules \\nC. Level I, II and III Feedback forms \\nD. Surveys \\nE. Reporting Instructions \\nF. Class Photographs \\nG. Basic Instructor/Facilitator Training Forms IR Form 12088 or equivalent \\nH. Special Agent Basic Training (SABT) Student files maintained by the Training \\nScheduling Office \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which class was held. \\nRetain at NCITA for 4 years or until no longer needed. \\nRetire to Records Center. \\nDestroy 40 years after cutoff. \\n \\n112 \\n \\nTraining Photographs Collection. (Job No. N1-58-07-14, Item 53) \\n \\nA. Original or master photographic prints, negatives, and slides \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n 30 Criminal Investigation \\nBack to Table of Contents \\n551 \\nITEM NO \\nDESCRIPTION OF RECORDS \\nCut off at end of fiscal year in which class was held. \\nTransfer to the National Archives and Records Administration 5 years after cutoff. \\n \\nB. All other copies \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which class was held. \\nDestroy at NCITA when no longer needed. \\n \\n113 \\n \\nSpecial Agent Basic Training (SABT) Student Resignations File. (Job No. N1-\\n58-07-14, Item 54) \\n \\nRecords include, but are not limited to: \\n \\nA. Memorandums \\nB. Correspondence \\nC. Training \\nD. Academic Records \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of fiscal year in which class was held. \\nRetain at NCITA for 4 years or until no longer needed. \\nRetire to Records Center. \\nDestroy 40 years after cutoff. \\n \\n114 \\n \\nMinutes of National Criminal Investigation Training Academy (NCITA) Training \\nCouncil Meetings. (Job No. N1-58-07-14, Item 55) \\n \\nAUTHORIZED DISPOSITION \\nRetain at NCITA in electronic format. \\nCut off at end of fiscal year. \\nDestroy 3 years after cutoff. \\nUpload minutes to CI-Library. \\n \\n115 \\n \\nNational Criminal Investigation Training Academy (NCITA) Federal Law \\nEnforcement Council Accreditation File. (Job No. N1-58-07-14, Item 27) \\n \\nAUTHORIZED DISPOSITION \\nCut off when next accreditation process is complete. \\nDestroy 4 years after next accreditation process is complete. \\n \\n\",\n \"Records Control Schedules – \\n 31 Customer Service \\nBack to Table of Contents \\n552 \\n \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 31 \\n \\nCUSTOMER SERVICE \\nThe records contained in this Schedule are currently maintained by Customer Service functions in the field \\n(formerly offices of the Assistant Regional Commissioner ([Taxpayer Service and Returns Processing]). The \\nrecords disposition authorizations are based upon administrative determinations of the Internal Revenue \\nService and disposal authority granted by the Archivist of the United States. \\nThis transmits revised text for Records Control Schedule (RCS) 31 for Customer Service. General Records \\nSchedules (GRS) authorities have been updated to reflect new National Archives and Records Administration \\n(NARA) numbering scheme and retentions, including the minimum GRS disposition for system \\ndocumentation (i.e. data dictionary records, file specifications, code books, user guides - formerly \\n“Item D” for most systems) which must be maintained for at least 5 years after the project/activity/ \\ntransaction is completed or superseded, or the associated system is terminated, or the associated \\ndata is migrated to a successor system (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). \\n \\nITEM NO. \\nDESCRIPTION OF RECORDS \\n \\n1 \\n \\nAdministrative File. Memorandums, teletypes, letters, requisitions, etc. (not covered \\nelsewhere in this Schedule) pertaining to the administrative, housekeeping, or facilitative \\noperations of this office. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n2 \\nDelegations of Authority Files. Record copies documenting the delegations of authority \\nto an individual or office in accordance with prescribed regulations and not included in \\nthe Internal Management Document System. (These records are of a limited nature as \\nopposed to delegation of authority records on a continuing basis which are a part of the \\nInternal Management Document System.) (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after close of the year in which delegation of authority was \\nterminated. \\n3 \\nMinutes of Summaries of Conferences and Meetings. Documentation of minutes or \\nsummaries of conferences and meetings, including information on decisions reached and \\nactions taken, or to be taken. (Job No. NC1-58-76-12) \\n(1) Record Copy. \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the end of the year. \\n(2) All Other Copies \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed but no later than 1 year after the end of the year. \\n4 \\nGeneral Correspondence Files. Correspondence and related documents (not covered \\nelsewhere in this Schedule) pertaining to: program and internal management activities of \\nthe regional office, service center and field assistance areas, involving allocation of \\nresources, organization, procedures, rulings and decisions of a general nature and not \\ninvolving the tax liability of a specific taxpayer nor made a part of a specific tax case; \\nreturns processing; data processing; revenue accounting operations; and other related \\ncorrespondence. (Excludes records documenting significant procedural matters, \\n\",\n \"Records Control Schedules – \\n 31 Customer Service \\nBack to Table of Contents \\n553 \\nconsolidations or reorganizations of major activities, or other records determined to have \\nhistorical or precedence reference value, which shall be retained.) (Job No. NC1-58-76-\\n12) \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old. \\n5 \\nPilot ADP Activity Planning and Operation Files. Record copies of statistics, charts, \\ngraphs, reports and correspondence with the National Office and service center of pilot \\nADP activities. These records are unique in that they provide an official documentation of \\nthe many facets of the establishment and enhancement of the IRS Data Processing \\nSystem. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after 5 years or when no longer needed in current operations, \\nwhichever is earlier \\nDestroy when 30 years old. \\n6 \\nConsolidation and Reorganization Reference Files. Record copies of correspondence \\nand related documents pertaining to: consolidations or reorganization of Accounts, \\nCollection and Taxpayer Service major activities; significant procedural matters; and \\nother records determined to have precedence reference value. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nRetire to Records Center after 5 years or when no longer needed in current operations, \\nwhichever is earlier. \\nDestroy when 30 years old. \\n7 \\nTaxpayer Case Files. Correspondence, forms and other papers involving taxpayer \\ncomplaints and relating to the tax liability of a specific taxpayer. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after case is closed. \\n8 \\nRoutine Correspondence. Correspondence with the public, Congress and government \\nactivities pertaining to inquiries, complaints or requests for general information on tax \\nmatters, which is not made a part of the taxpayer case file and which is not covered \\nelsewhere in this Schedule. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n9 \\nNarrative and Statistical Reports. Reports covering workload, progress, program \\nactivity operations, and other data (not covered elsewhere in this Schedule) prepared in \\naccordance with reporting requirements. (Job No. NC1-58-76-12) \\n(1) Record Copy. \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after close of the reporting period. \\n(2) All Other Copies \\nAUTHORIZED DISPOSITION \\nDESTROY when no longer needed in current operations but not later than 2 years. \\n10 \\nNarrative Reports Prepared For Management Use By National Office, Regional \\nOffice, Field Assistance Areas, Service Centers, and Regional Inspector. \\n\",\n \"Records Control Schedules – \\n 31 Customer Service \\nBack to Table of Contents \\n554 \\n(1) Office Evaluation and Management Review Reports covering evaluation of program \\nactivities, progress of operations, as well as conformance to or variations from existing \\nprocedures and regulations; including the regional office quality review of area office \\nTaxpayer Service telephone, walk-in and correspondence activities. (Job No. NC1-58-\\n76-12) \\n(A) Record Copy. \\nAUTHORIZED DISPOSITION \\nDestroy 3 years after close of the reporting year. \\n(B) All Other Copies \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations or after 2 years, whichever is \\nearlier. \\n(2) Embedded Quality Review System (EQRS). The EQRS is used by managers to \\ncapture evaluative data obtained from monitoring taxpayer phone calls, reviewing \\npaper cases, and face-to-face contacts. Reports can be generated for planning \\nand training purposes and also for evaluative purposes. Managers use the system \\nto track employee performance and training needs. \\n(A) Inputs: Includes all source documentation (Data Collection Instruments, \\ntranscripts, and/or notes, etc.) relating to reviews of contact performance by \\nemployees which is used to input data into EQRS. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 3 years after close of reporting year. \\n(B) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n 1. Reports printed from EQRS. \\nAUTHORIZED DISPOSITION \\nDestroy when superseded or no longer needed. \\n2. Employee Specific Evaluative Data. \\nAUTHORIZED DISPOSITION \\nFollowing feedback meeting(s) transfer to Supervisor’s Employee Performance File and \\ndestroy all other non-record copies. Schedule with GRS 2.2, Item 080; Job No. DAA-\\nGRS-2017-0007-0002). \\nReview annually. \\nDestroy superseded or obsolete documents. \\nDestroy file relating to an employee within 1 year after separation or transfer. \\n \\n(C) EQRS Master Data Files: One database record created for each customer contact. \\n(Job No. N1-58-06-8) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 3 years after close of reporting year. \\n11 \\nAnnual Work Plan - Work Planning and Control System. Record copies of fiscal year \\nwork plans recording projected workloads, program objectives and staff power needs of \\nservice center and field assistance area activities. (Job No. NC1-58-76-12) \\n\",\n \"Records Control Schedules – \\n 31 Customer Service \\nBack to Table of Contents \\n555 \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after close of the year covered. \\n12 \\nSemi-Annual or Periodic Work Schedules - Work Planning and Control System. \\nRecord copies of work schedules which reflect projected daily, weekly or monthly \\nworkloads and staff power needs of service center and field assistance area activities. \\n(Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy 6 months after completion of the period covered. \\n13 \\nPerformance Reports - Work Planning and Control System. Record copies of \\nmachine-generated or manually prepared reports prepared in accordance with reporting \\nrequirements, which reflect actual workload accomplishments and staff-power usage in \\nservice center or field assistance areas. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after close of work schedule period covered by the report. \\n14 \\nSystem Change Requests and Supporting Documents. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after close of the year in which approved or rejected. \\n15 \\nInternal Control Files. Card files, tickler files, and other types of files developed to \\ncontrol work assignments and work flow, and to record action taken. (Job No. NC1-58-\\n76-12) \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after the close of the year for which the record applies. \\n16 \\nReference Files. Extra copies of internal management documents, correspondence and \\nreports, reference copies of computer-produced reports, or other materials retained \\nsolely for convenience of reference. (Job No. NC1-58-76-12) \\nAUTHORIZED DISPOSITION \\nDestroy when obsolete or superseded; or when no longer needed in current operations, \\nwhichever is earlier. \\n17 \\nGeneral Assistance Program Determination (Form 6177). (Job No. NC1-58-85-14, \\nItem 2) \\nAUTHORIZED DISPOSITION \\nDestroy 15 years after the initial approval of the credit. \\n18 \\nWalk-In Contact Card (Form 6148). (Job Nos. NC1-58-83-6, Item 21 and NC1-58-83-6, \\nItem 22) \\n(1) Cards processed during the filing period January through April. \\n AUTHORIZED DISPOSITION \\n Destroy 2 months after the filing period. \\n(2) Cards processed during the non-filing period. \\n AUTHORIZED DISPOSITION \\n Destroy 1 month after the processing month. \\n\",\n \"Records Control Schedules – \\n 31 Customer Service \\nBack to Table of Contents \\n556 \\n19 \\nTaxpayer Inquiry Referral. Documents used to record and control taxpayer inquiries. \\n(Job No. NC1-58-83-6, Item 22) \\nAUTHORIZED DISPOSITION \\nDestroy 60 days after inquiry is resolved or transferred for resolution. \\n20 \\nInventory, Production and Time Reports. Recurring progress, production, workload \\nand program activity reports and related work papers that reflect inventories of assigned \\nwork, production reports and time reports, the original of which are submitted to the field \\nassistance area or National Office. (Job No. NC1-58-83-6, Item 14) \\n(1) Record Copy. \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after end of the year. \\n(2) All other copies. \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed in current operations but no later than 1 year after \\nend of the year, whichever occurs first. \\n21 \\nVITA Assistance Worksheet (Form 6522). This form is used by volunteers of the \\nIncome Tax Assistance Program (VITA) to record the type of assistance given to \\ntaxpayers. (Job No. NC-58-85-14, Item 1) \\nAUTHORIZED DISPOSITION \\nDestroy 3 months after April 15 of each year. \\n22 \\nTaxpayer Service Resource Management Information System (RMIS) Listings and \\nPrintouts. \\nAUTHORIZED DISPOSITION \\nDestroy 2 years after the processing year, or when no longer needed in current \\noperations, whichever is earlier. \\n23 \\nTaxpayer Service Quality Review Record (Form 5493). \\nAUTHORIZED DISPOSITION \\nDestroy 1 year after current processing year, or when no longer needed in current \\noperations, whichever is earlier. \\n24 \\nIRS TAXPAYER ASSISTANCE RECORDED QUALITY CONTROL RECORDS \\n(SUBJECT TO PRIVACY ACT OF 1974, 5 U.S.C. 552a). \\nThese records are created and maintained for use by managers and reviewers in the \\nTaxpayer Assistance Centers (TAC), Field Sites, and Call Sites. Random recordings of \\ntaxpayer/ customer service interface are used to measure and assess customer \\nassistance. Records include audio digital recordings of conversations between IRS \\nassistors and taxpayers who visit a Taxpayer Assistance Center (TAC), and the screen \\ncapture images of computer sites used to provide assistance. The records are used to \\nimprove the quality of IRS responses to taxpayers. Records are identified by unique \\nidentifier of the IRS employee involved in the conversation. \\nData Collection Instrument (DCI) and related employee performance records. \\nThe DCI form is used to document recorded assistance and transcribe pertinent facts of \\nevents. The DCI is used to discuss the call or visit and provide feedback to the employee \\ninvolved in the assistance. Synopsized transcriptions of audio recordings and visual \\n\",\n \"Records Control Schedules – \\n 31 Customer Service \\nBack to Table of Contents \\n557 \\nscreenshots (or digital video images of screens) of computer enabled assistance are \\nshared with the employee in feedback meeting(s) with managers. Employees can either \\naccept, or rebut, some or all of the transcription of the recorded assistance. Rebuttal(s) \\nsubmitted is collected as a follow-up to the feedback and is included as a related record. \\nThese records are scheduled under GRS 2.2, Item 080; Job No. DAA-GRS-2017-0007-\\n0002). \\n(A) Accounts Management: Audio Digital Recordings and Screen Capture (including \\ndigital video screen) Images - Evaluative Review - Employee accepted. \\nAll audio digital recordings and video screen images that have had a data collection \\ninstrument (DCI) prepared that have not been rebutted during formal feedback meetings \\nwith employee and supervising management. \\nAUTHORIZED DISPOSITION \\nDestroy within 18 months following all feedback meeting(s) with employee. \\nRetain DCI for 4 years as required under GRS 2.2, Item 070 (DAA-GRS-2017-0007-\\n0008). \\nNote: Field Assistance TAC Sites destroy records at different intervals within 18 month \\nperiod when records are no longer required to support administrative purposes; DCI will \\nbe retained in accordance with GRS 2.2, Item 070. \\n(B) Accounts Management: Audio Digital Recordings and Screen Capture (including \\ndigital video screen) Images – Evaluative Review – Employee Rebutted. Original \\naudio digital recording video screen images that have been rebutted during formal \\nfeedback meetings with employee and supervising management. Following feedback \\nmeeting(s) and receipt of a formal rebuttal transfer to Supervisor’s Employee \\nPerformance File maintain recordings in the system for as long as necessary. \\nAUTHORIZED DISPOSITION \\nReview annually. \\nDestroy audio and video recordings when no longer needed for the evaluative process. \\n(C) Audio Digital Recordings and Screen Capture (including digital video screen) images \\nNon-Evaluative (excluding Centralized Quality). \\nOriginal audio digital recording and video screen images that have been used for non-\\nevaluative review and documentation. (Job No. N1-58-06-7) \\nAUTHORIZED DISPOSITION \\nDestroy within 18 months when no longer need to evaluative or documentation \\npurposes. \\nNote: Field Assistance TAC Sites destroy records at different intervals within 18 \\nmonth period when records are no longer required to support administrative \\npurposes. \\n(D) Audio Digital Recordings and Screen Capture (including digital video screen) images \\nNon-Evaluative - Centralized Quality. \\nOriginal audio digital recording and video screen images that have been used for product \\nor non-evaluative review by Centralized Quality. (Job No. N1-58-06-7) \\nAUTHORIZED DISPOSITION \\nDestroy within 4 months following all evaluative and product related feedback. \\n25 \\nField Assistance Support Systems. The Field Assistance Support Systems are used \\nby IRS Wage & Investment at Taxpayer Assistance Centers (TAC) to assist taxpayers \\n\",\n \"Records Control Schedules – \\n 31 Customer Service \\nBack to Table of Contents \\n558 \\nwith return preparation, tax questions, resolving account and notice inquiries, and other \\ncustomer service needs. The Field Assistance Support Systems include the Queuing \\nManagement System (QMATIC), Field Assistance Management Information System \\n(FAMIS), and the Field Assistance Contact Recording System (FACR). These systems \\nwork together to ensure a highly skilled workforce, increased efficiency for managers, \\nmore accurate data, and enhanced customer satisfaction. \\n \\n(A) Inputs: The QMATIC system intakes information from the taxpayer at a TAC, \\ncategorizes the information based on the type of service requested by the customer (i.e. \\nreturn preparation, tax questions, forms, cash payments, non-cash payments, \\nnotices/letters, multilingual interpreter, W-7, Scheduled appointments, etc.) and \\nplaces the customer in a holding queue for assistance. The system generates statistical \\ndata such as customer volume, wait time, and service time. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy once data has been entered into the master file or database and \\nverified. \\n(B) System Data: (Job No. N1-58-10-16) \\n1. Field Assistance Management Information System (FAMIS) receives input data from \\nQMATIC and populates the Form 5311, Field Activity Report to monitor the staff \\nworkload and time expenditures for customer assistance. Information in FAMIS includes \\ndirect time spent with customers, indirect time spent with customers (i.e. training, read \\ntime, leave, etc.), employee name, territory name, POD name, type of employee, type of \\nassistance activity (i.e. phone calls, forms, electronic return preparation, tax law \\nquestions, etc.), length of time spent on activity and daily/weekly totals. \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 3 years after close of reporting year. \\n2. Field Assistance Contact Recording System (FACR) is an automated system that \\nrecords the audio portion of a customer contact and synchronizes it with electronic \\ninformation related to the customer. \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 3 years after close of reporting year. \\n \\n(C) Outputs: Reports generated for planning, training and to track employee \\nperformance. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded or no longer needed. \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n559 \\n \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 32 \\n \\nIRS ELECTRONIC TAX ADMINISTRATION (ETA) \\n \\nThe records covered by this Schedule are created and/or accumulated by the Assistant Commissioner, \\nElectronic Tax Administration and that organization. The Assistant Commissioner is responsible for managing \\nall initiatives and programs relating to electronic commerce for electronic returns, information documents, \\npayment and correspondence. \\n \\nThe records disposition authorizations in this Schedule are based on the administrative determinations of the \\nInternal Revenue Service and disposal authorities granted by the Archivist of the United States (National \\nArchives and Records Administration, NARA). Unless otherwise noted, (database/master files) \\ndisposition authorizations were granted under NARA Job No. N1-58-97-13. \\n \\nUpdates consist of increases in retention for Item 12, Automated Quarterly Excise Tax Listing (A-QETL) and \\nItem 29, Integrated Collection System (ICS) master files. The description for Item 33, Automated Offer in \\nCompromise (AOIC) has also been updated and a new Item 51, Adoption Taxpayer Identification Number \\n(ATIN) has been added to the Schedule. \\n \\nGeneral Records Schedules (GRS) authorities have also been updated to reflect new National Archives and \\nRecords Administration (NARA) numbering scheme and retentions, including the minimum GRS disposition \\nfor system documentation. For any (temporary) electronic system in this Schedule, unless stipulated \\notherwise, documentation (i.e. data dictionary records, file specifications, code books, user guides) \\nmust be maintained for at least 5 years after the project/activity/transaction is completed or \\nsuperseded, or the associated system is terminated, or the associated data is migrated to a \\nsuccessor system. (GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003). \\n \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n1 \\n \\nIndividual Taxpayer Identification Number (ITIN). ITIN is used to issue unique, \\nPermanent. taxpayer identification numbers to individuals who must file tax returns \\nand their dependents, but are unable to obtain social security numbers. The \\ndatabase contains the ITIN, and taxpayer information. (Job No. N1-58-07-16) \\n \\nAUTHORIZED DISPOSITION \\nDelete 7 years after end of processing year. \\n \\n(A) Inputs: IRS Form W-7 completed by applicants. (Job No. N1-58-07-16) \\n \\nAUTHORIZED DISPOSITION \\nRetire to the Records Center beginning January 2 through March 31, following the \\nyear in which the forms were numbered and processed. \\nDestroy on, or after, January 16, 6 years after the end of the processing year. \\n \\n(B) Outputs: These records include printed Identity Cards and “Computer Paragraph” \\nNotices, system backups, management information reports, ad hoc queries, audit \\ntrail or equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after 1 year or when no longer needed for administrative, legal, \\naudit, or other operational purposes, whichever is sooner. \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n560 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n2 \\nService Center Recognition/Image Processing System (SCRIPS). SCRIPS is \\nused to scan, number and image certain paper documents such as 1040EZs, \\nFederal Tax Documents, and IRP documents. The database contains an image of \\nthe scanned data allowing users to process tax return data. \\n \\nAUTHORIZED DISPOSITION \\nDestroy after 1 year or when no longer needed for administrative, legal, audit, or \\nother operational purposes whichever is sooner. \\n \\n(A) Inputs: These records include 1040EZs, Federal Tax Deposits and IRP \\ndocuments. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy 6 years, 3 months after end of year processing or when no longer \\nneeded for administrative, legal, audit or other operational purposes whichever is \\nsooner. \\n \\n(B) Outputs: The FTD and IRP imaged data is electronically transferred to the \\nSCRIPS system or FTD Mainline System (for mainframe processing) and then to \\nOptical Disks for storage plus system backups, management information reports, ad \\nhoc queries, audit trail or equivalent documentation in electronic or hard copy \\nformats. 1040EZs images are not stored on optical disks. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy FTDs 7 years after processing. \\n3 \\nTelefile. Telefile permits eligible taxpayers to file certain individual and business tax \\nreturns utilizing a touch-tone telephone. The database contains taxpayer information \\nand is archived. \\n \\nAUTHORIZED DISPOSITION \\nDelete archived data after 2 years. \\n \\n(A) Inputs: These records include Individual and Business Tax data and are archived. \\n \\nAUTHORIZED DISPOSITION \\nDelete archived data after 2 years. \\n \\n(B) Outputs: The tax returns data are transferred to Electronic Filing for processing \\nplus system backups, management information reports, ad hoc queries, audit trail, or \\nequivalent documentation in electronic or hard copy formats. \\n \\nAUTHORIZED DISPOSITION \\nDelete 6 years, 3 months after processing. \\n \\n4 \\nElectronic Filing System (EFS). EFS provides a means of accepting and storing \\nelectronic returns for individual, and to some extent, business and employee plan \\nreturns. The database contains taxpayer return information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n561 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(A) Inputs: These records include electronic returns transferred via the Data \\nCommunications Subsystem. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include electronic returns that are transferred to the \\nReturns Processing System (for mainframe processing) and then stored at the \\nArchive and Retrieval Facility for subsequent retrieval and or printing plus system \\nbackups, management information reports, ad hoc queries, audit trail, or equivalent \\ndocumentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n5 \\n \\nApplicants Database/District Office Applicants Database (ADB/DOADB). The \\nADB/DOADB programs support the Electronic Filing Program. The databases \\nmaintain information specific to the electronic participants that transmit electronic tax \\nreturns for taxpayers. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes whichever is sooner. \\n \\n(A) Inputs: These records include Form 8633 - Application to Participate in the \\nElectronic Filing Program. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include information provided to the district offices so that \\nthey can perform the necessary checks on each applicant to determine suitability \\nplus system backups, management information reports, ad hoc queries, audit trail, or \\nequivalent documentation in electronic or hard copy formats. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 1 year old or when no longer needed for administrative, legal, \\naudit or other operational purposes, whichever is sooner. \\n \\n6 \\n \\nRemittance Processing System (RPS). RPS encodes, endorses, and prepares \\naudit trails for checks received from taxpayers. The database provides \\ndocumentation for preparation of the deposit of receipts, and generates payment \\nposting information to update IDRS. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n562 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(A) Inputs: These records include magnetic tapes from the Distributed Input System \\nand report files which contain returns, non-scannable payment vouchers and checks. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include audit trails for checks received from taxpayers, \\ndocumentation for preparation of the deposit of receipts, and payment posting \\ninformation to update IDRS plus system backups, management information reports, \\nad hoc queries, audit trail, or equivalent documentation in electronic or hard copy \\nformats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n7 \\n \\nRemittance Processing System II - Optical Character Recognition/Remittance \\nProcessing System (RPS II - OCR/RPS II). RPS II, also known as OCR/RPS II, \\naugments RPS and provides the capability of optically scanning notices, turnaround \\ndocuments, and payment vouchers. The database contains taxpayer entity and \\ntaxpayer payment information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes whichever is sooner. \\n \\n(A) Inputs: These records include scannable payment vouchers and checks. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include tapes transferring data to RPS and DIS plus \\nsystem backups, management information reports, ad hoc queries, audit trail, or \\nequivalent documentation in electronic or hard copy formats. Computer record \\nlayouts, code definitions, etc. (Documentation will be included on the magnetic tape \\nand will be located in the first or last file.) (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n8 \\n \\nElectronic Management System (EMS). EMS allows return, remittances, \\ninformation returns, federal/state exchanges and public access to be processed and \\narchived electronically. The database receives and exchanges electronically \\nsubmitted tax returns, information returns, payment data, and currency transaction \\nreports. \\n \\nAUTHORIZED DISPOSITION \\nDelete after 7 years. \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n563 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n(A) Inputs: These records include electronically submitted tax returns, information \\nreturns, payment data, and currency transaction reports. \\n \\nAUTHORIZED DISPOSITION \\nDelete after 7 years. \\n \\n(B) Outputs: These records include system backups, management information \\nreports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard \\ncopy formats. \\n \\nAUTHORIZED DISPOSITION \\nDelete after 7 years. \\n \\n9 \\n \\nReserved. \\n10 \\nArchive and Retrieval Facility (ARF). The ARF stores all electronically filed and \\nTeleFile returns from individuals and Forms 941, 1041 and 1065 from businesses. \\nThis allows for electronic retrieval of a return so that corrections can be made or \\ncopies printed. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronically filed and TeleFile individual tax \\nreturns, and business returns filed on Forms 941, 1041 and 1065. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include system backups, management information \\nreports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard \\ncopy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n11 \\n \\nAutomated Non-Master File, Combined Annual Wage Reporting and Federal \\nUnemployment Tax Act (ANMF/CAWR/FUTA). This system is an electronic \\ndatabase that provides on-line, non-master file information and updated taxpayer \\nnon-master file data. The database contains tax processing and tax related \\napplications. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include Federal Tax Deposits daily wire backups. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n564 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include taxpayer notices, internal reports and documents \\nsuch as TDAs and TDIs, plus system backups, management information reports, ad \\nhoc queries, audit trail, or equivalent documentation in electronic or hard copy \\nformats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n12 \\n \\n \\nAutomated Quarterly Excise Tax Listing (A-QETL). A-QETL is used to identify \\nand resolve anomalies in the information provided in excise tax filings. The Excise \\nTax Return lists many different types of taxes (IRS numbers/abstracts) (e.g. there are \\ntaxes on many different types of fuels (gasoline, diesel, gasohol, aviation, etc.). The \\npurpose for reviewing tax returns data is to ensure the proper amounts are \\ntransferred (certified) to the correct Trust Funds. This application compares the \\ncurrent returns data to the prior returns data, and alerts CFO Headquarters \\n(Washington DC) and Cincinnati Service Center employees to possible tax \\nanomalies (errors). It is accessible through an internal web-based application and \\ncontains detailed liability transaction postings. (Job No. DAA-0058-2017-0002-0001) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 7 years old. \\n \\nNote: Records were previously approved for destruction when 1 year old or \\nwhen no longer needed for administrative, legal, audit or other operational \\npurposes, whichever is sooner under Job. N1-58-97-13, item 12. \\n \\n(A) Inputs: These records include taxpayers liability transactions downloaded from \\nthe MCC. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include system backups, management information \\nreports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard \\ncopy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n13 \\n \\nCorporate Files On-Line (CFOL). CFOL provides users on-line, read-only access to \\ncurrent Master Files. It allows IRS case workers access to the most current tax \\naccount information. The database contains taxpayer information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n565 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(A) Inputs: These records include taxpayer information from the IMF, BMF, IRAF, & \\nEPMF, and reflect data from those files. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include system backups, management information \\nreports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard \\ncopy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n14 \\n \\nDistributed Input System (DIS). DIS is the primary data entry system used to \\ncapture data submitted by taxpayers and other tax information used in Service \\nCenter processing. The database contains tax return information, records checks \\nand remittances. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include tax returns information received on paper, internal \\nadjustments, and remittances. \\n \\nAUTHORIZED DISPOSITION \\nRetire to Federal Record Center beginning July 1, 18 months after end of processing \\nyear. \\nDestroy 5 years after end of processing year. \\n \\n(B) Outputs: These records include electronic data transferred to IDRS and the \\nMaster Files, system backup management information reports, ad hoc queries, audit \\ntrail, and equivalent documentation in electronic and hard copy formats. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n15 \\nElectronic Federal Payment Posting System (EFPPS, previously Electronic \\nFederal Tax Payment System EFTPS). EFPPS electronically processes remittance \\ndata from individuals and businesses making tax payments using the Electronic \\nFederal Tax Payment System (EFTPS). EFPPS is the IRS-operated application that \\nis the part of EFTPS that processes payment information from authorized financial \\nagents that collect taxpayer payment requests, perform up-front validity checks, and \\ninitiate the electronic funds transfer from the taxpayers’ accounts to Treasury’s \\naccount. \\n \\nAUTHORIZED DISPOSITION \\nDelete 7 years after end of processing year. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n566 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(A) Inputs: These records include taxpayer data, remittance amounts and how \\npayments should be applied. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include electronic transfer of data to the Master Files, the \\nRevenue Accounting Control System, Collection, IDRS, Notice of Review Processing \\nSystem and CFO plus system backups, management information reports, ad hoc \\nqueries, audit trail, or equivalent documentation in electronic or hard copy formats. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n16 \\n \\nError Resolution System (ERS). ERS consists of records contain error conditions. \\nThe database contains raw error records and unpostable records. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include raw error records electronically transferred from \\nthe Generalized Mainline Framework, and unpostable records from the Generalized \\nUnpostable Framework. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include the corrected records that are electronically \\ntransferred to TEP and IDRS plus system backups, management information reports, \\nad hoc queries, audit trails, or equivalent documentation in electronic or hard copy \\nformats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n17 \\n \\nFederal Tax Deposits (FTD). FTD processes Federal Tax Deposit payments made \\nthrough commercial banks and passes them to MCC for posting to the business \\nmaster file. The database contains taxpayer payment information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include taxpayer payment information. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n567 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include electronic transfer of data to the Master File tape \\nfile transfer with collection, NRPS, IDRS plus system backups, management \\ninformation reports, ad hoc queries, audit trail, or equivalent documentation in \\nelectronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n18 \\n \\nFTD Bulk Data Transfer Project. This project is a joint effort with the Federal \\nReserve Banks to replace the magnetic exchange of data with electronic exchange \\nof data. The database contains taxpayer payment information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include taxpayer payment information. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: The taxpayer payment data electronically exchanged between the \\nFRB’s system and the FTD system plus system backups, management information \\nreports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard \\ncopy. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n19 \\nGeneralized Mainline Framework (GMF). The GMF is a standardized framework \\nfor batch processing returns and non-returns for all master file systems through the \\nService Center pipeline. The database contains taxpayer information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include taxpayer information received from other systems \\nused in pipeline processing at the Service Centers. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n568 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(B) Outputs: These records include electronic transfer of taxpayer information to \\nother systems used in pipeline processing plus system backups, management \\ninformation reports, ad hoc queries, audit trail, or equivalent documentation in \\nelectronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n20 \\n \\nGeneralized Unpostable Framework (GUF). GUF routes unpostable transactions \\nfor correction. The database contains unpostable taxpayer records. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include taxpayer information that does not post to any \\nMaster File. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include corrected taxpayer information posted to the \\nMaster Files plus system backups, management information reports, ad hoc queries, \\naudit trail or equivalent documentation in electronic or hard copy formats. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n21 \\n \\nManagement Error Reports (MER). The MER system counts all errors identified by \\nmainline processing which are accumulated for each tax class/document code. The \\ndatabase contains error types. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from GMF error files and \\nthe error resolution system. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include counts and types of errors created by the \\ntaxpayers plus system backups, management information reports, ad hoc queries, \\naudit trails, or equivalent documentation, in electronic or hard copy formats. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n569 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n22 \\n \\nService Center Controls Processing System (SCF). SCF provides common \\ncontrol of all blocks of tax returns and related documents processed in the various \\nsystems that comprise the service center pipeline. The database contains control \\nrecords for SCF to establish control of the block, indicate the number of documents \\nin the block for good Master File posting and allows adjustments to rectify block \\ndiscrepancies. The system also records and accounts for all revenue received and \\ndisbursed within the service center pipeline system. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from various systems \\nused in service center pipeline. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include control reports, adjustments data, reactivation \\ndata and revenue receipts plus system backups, management information reports, \\nad hoc queries, audit trail, or equivalent documentation in electronic or hard copy \\nformat. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n23 \\n \\nState Retrieval Subsystem (SRS). SRS stores state return information for retrieval \\nby participating state revenue agencies. The database contains State Returns. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include return information electronically filed from RPS. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include state return information retrieved by participating \\nstates plus system backups, management information systems, ad hoc queries, audit \\ntrail, or equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n570 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n24 \\nIntegrated Case Processing (ICP). ICP is an umbrella system that implements \\ncomponents of the CIMS, CPS, TRIS, and provides access to the SERP system. The \\ndatabase contains taxpayer information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include data electronically transferred from various \\nsystems including IDRS, ACS, AUR, and others. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include the electronic transfer of data to CIMS, CPS, and \\nTRIS plus system backups, management information reports, ad hoc queries, audit \\ntrails, or equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n25 \\n \\nReserved. \\n \\n26 \\n \\nDiscriminant Index Function Ordering System (DIF). DIF enables Service Center \\nExamination personnel to order IMF returns from the following inventories: amended \\nreturns, unreported income, potential returns, self- employment income returns, \\ncorrespondence criteria returns, and regular returns. The database contains \\ninformation on the IMF DIF inventory orders. \\n \\nAUTHORIZED DISPOSITION \\nDelete in 30 days or when no longer needed for administrative, legal, audit or other \\noperational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include tape file from Generalized Mainline Framework. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include an error register, internal run control report, \\nsystem backups, management information reports, ad hoc queries, audit trail, or \\nequivalent documentation in electronic or hard copy formats. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n571 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n27 \\n \\nInternational Case Management System (ICMS). ICMS is used to track cases \\nreferred and assigned to International Examination groups. The ICMS database \\ncontains taxpayer return information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from BMF, IMF, AIMS \\nand ERCS databases. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include system backups, management information \\nreports, program related reports, ad hoc queries, audit trail, or equivalent \\ndocumentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n28 \\n \\nInventory Delivery System (IDS). IDS analyzes IDRS Notice Accounts to determine \\nthe extent of research or perfection and directs cases to the precise process where it \\ncan best be worked or closed. The IDS database contains taxpayer return \\ninformation, balance due amounts, and taxpayer delinquent account information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from IDRS, CFOL, and \\nACS. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include closing transactions or reassignments via IDRS \\nto the Master File, system backups, management information reports, program \\nrelated reports, ad hoc queries, audit trial, or equivalent documentation in electronic \\nor hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n29 \\n \\nIntegrated Collection System (ICS). ICS provides data on Taxpayer Delinquent \\nAccounts (TDA) and Taxpayer Delinquent Investigations (TDI) which is used to work \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n572 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\ncollection cases in the field. The database contains tax return information, TDA and \\nTDI case data, Centralized Authorization File data, levy sources, transaction data, \\nstatus and history information. (Job No. DAA-0058-2020-0004) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of month in which case is closed. \\nDestroy 10 years after cutoff. \\n \\nNote: Records were previously approved for destruction after 3 years under Job. N1-\\n58-97-13, item 29. \\n \\n(A) Inputs: These records include electronic transfer of data from IDRS or manual \\ninput by revenue officers on the status of each case. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include system backups, management information, \\nreports, program related reports, ad hoc queries, audit trail, or equivalent \\ndocumentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, \\naudit or other operational purposes, whichever is sooner. \\n \\n30 \\n \\nAutomated Work Control System (AWCS). AWCS provides a case control index \\nand also tracks asset seizures. The database contains taxpayer entity information, \\ninformation on the type of case, date opened, value of seizure, seizure number, date \\nclosed, and value received. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include source documents describing the case which are \\nused by Collection employees to manually input data into system. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include weekly reports on seizure cases transmitted to \\nthe Revenue Accounting and Control System, system backups, management \\ninformation reports, ad hoc queries, audit trial, or equivalent documentation in \\nelectronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-\\n0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n573 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\n31 \\n \\nAutomated Underreporter (AUR). AUR assists tax examiners in working \\nunderreporter cases, i.e., controls and tracks cases throughout the underreporter \\nprocess, plus generates notices and letters to taxpayers. The database contains \\ntaxpayer account data, information return data, and bad payer data. \\n \\nAUTHORIZED DISPOSITION \\nDelete 10 years after assessment. \\n \\n(A) Inputs: These records include electronic transfer of data from IMF, RTF, and \\nIRMF. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include electronic transfer of data to IMF, plus CP2000 \\nand CP2501 Notices, letters to taxpayers, plus system backups, management \\ninformation reports, program related reports, ad hoc queries, audit trail, or equivalent \\ndocumentation. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n32 \\n \\nAutomated Lien System (ALS). ALS provides a Servicewide database of all notices \\nof Federal tax liens. \\n \\nAUTHORIZED DISPOSITION \\nDelete 1 year after lien is paid in full. \\n \\n(A) Inputs: These records include electronic transfer of data from the Master Files. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include notices of Federal tax lien sent to local filing \\njurisdictions electronically or via hard copy, notices of levy used in the collection \\nprocess, plus system backups, management information reports, program related \\nreports, ad hoc queries, audit trail, or equivalent documentation in electronic or hard \\ncopy format. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n \\n33 \\n \\nAutomated Offer in Compromise (AOIC). AOIC controls all offers in compromise \\nfrom receipt through payments, monitoring terms, and conditions of the taxpayer’s \\noffer in compromise. The database contains taxpayer return data and balance due \\namounts. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n574 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include user input of taxpayer return data, balance due \\namounts, terms and conditions of installment agreements. (GRS 5.2, Item 020; Job \\nNo. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include transaction code upload from AOIC to EOD 10, \\nplus system backups, management information reports, program related reports, ad \\nhoc queries, audit trail, or equivalent documentation in electronic or hard copy \\nformats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n34 \\n \\nTrust Fund Recovery Program (TFRP). TFRP is an enforcement tool used to \\ncollect unpaid trust fund taxes when a business fails to pay. The database contains \\ntaxpayer account data, Trust Fund assessments, balance and payment information. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from ICS and IDRS. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include assessment amount data fed to ACS, plus \\nsystem backups, management information reports, program related reports, ad hoc \\nqueries, audit trial, or equivalent documentation in electronic or hard copy formats. \\n(GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n35 \\n \\nAutomated Insolvency System (AIS). AIS contains and processes information on \\nbankruptcy court cases. The database contains information related to bankruptcy \\nand insolvency cases, i.e., basic case and taxpayer account information, case \\nhistories, proof of claim data, and payment information. (Job No. N1-58-10-21) \\n \\nAUTHORIZED DISPOSITION \\nDelete 8 years after case is closed. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n575 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(A) Inputs: These records include electronic transfer of data from Masterfile/IDRS, \\ncourt notices (electronic or hard copy), plus status information entered manually by \\nCollection employees. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: Transaction code inputs and voucher payments to IDRS, proof of claims \\nfiled with court, letters to taxpayers and attorneys, plus system backups, \\nmanagement information reports, program related reports, ad hoc queries, audit trail, \\nor equivalent documentation in electronic or hard copy formats. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n36 \\n \\nElectronic Fraud Detection System (EFDS). EFDS provides on-line capabilities to \\nreview Electronically Filed Returns (ELF) that have met QRP scoring criteria. It \\ncontains additional information and tools to assist CI tax examiners in evaluating the \\nreturn as potentially fraudulent as well as to link other returns with similar \\ncharacteristics. It also controls and tracks the referral to the district for potential \\ncriminal prosecution. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from extracts and other \\ninformation transferred from other systems. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include paper and electronic reports, plus system \\nbackups, ad hoc queries, audit trail, or equivalent documentation, in electronic or \\nhard copy formats. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy paper or electronic reports when 1 year old or when the information \\nis obsolete, superseded or no longer needed in current operations, whichever is \\nsooner. \\nDestroy audit trail information transferred to tape after 7 years. \\n \\n37 \\n \\nElectronic Filing - Questionable Refund Project (ELF-QRP). ELF-QRF analyzes \\nelectronically filed tax returns to determine if a return should be further reviewed by \\nlocal Questionable Refund Detection Teams (QRDT). The database contains extract, \\nselection and characteristic criteria for identifying potentially fraudulent individual tax \\nreturns. \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n576 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nDelete when no longer needed for administrative, legal, audit or other operational \\npurposes. See the QRP Computer Programmers Handbook and Computer \\nOperator’s handbook. \\n \\n(A) Inputs: These records include, but are not limited to, electronically filed tax return \\ndata and QRP adjusted return selection parameters. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete electronic media when obsolete, superseded or no longer needed in current \\noperations. Destroy paper when 1 year old or when no longer needed for \\nadministrative, legal, audit or other operational purposes, whichever is sooner. See \\nthe QRP Computer Programmers Handbook and the Computer Operator’s \\nhandbook. \\n \\n(B) Outputs: These records include, but are not limited to, electronically filed \\nindividual tax return data fed to the Electronic Fraud Detection System, plus system \\nbackups, management information reports, program related reports, ad hoc queries, \\naudit trail, or equivalent documentation in electronic or hard copy formats. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/destroy when 1 year old or when no longer needed for administrative, legal, \\naudit, or other operational purposes, whichever is sooner. See the QRP Computer \\nProgrammers Handbook and the Computer Operator’s handbook. \\n \\n38 \\n \\nQuestionable Refund Project (QRP). QRP analyzes, categorizes, codes and \\nscores data on returns to identify potentially fraudulent income tax returns. The \\ndatabase contains taxpayer data and selection criteria identified by the Questionable \\nRefund Detection Team. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include, but are not limited to, electronically filed tax return \\ndata and QRP adjusted return selection parameters. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete electronic media when the information is obsolete, superseded or no longer \\nneeded in current operations. Destroy paper when 1 year old or when no longer \\nneeded for administrative, legal, audit or other operational purposes, whichever is \\nsooner. See the QRP Computer Programmers Handbook and the Computer \\nOperator’s Handbook. \\n \\n(B) Outputs: These records include, but are not limited to, electronically filed \\nindividual tax return data fed to the Electronic Fraud Detection System, plus system \\nbackups, management information reports, program related reports, ad hoc queries, \\naudit trail, or equivalent documentation in electronic or hard copy formats. (GRS 5.2, \\nItem 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n577 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nDelete/Destroy when 1 year old or when longer needed for administrative, legal, \\naudit or other operational purposes, whichever is sooner. See the QRP Computer \\nProgrammers Handbook and the Computer Operator’s Handbook. \\n \\n39 \\nAutomated Substitute for Return (ASFR). ASFR determines and assesses the \\ncorrect tax liability by securing a valid voluntary income tax return from the taxpayer, \\ncomputes tax, penalties and interest, based on IRP information. The database \\ncontains taxpayer entity information, information return data, and audit data. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 3 years old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include data downloaded from IRP, IDRS and Undelivered \\nMail System. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 3 years old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include notices to taxpayers, data downloaded to IDRS, \\nElectronic Filing System, correspondence to Collection Division of each Service \\nCenter, plus system backups, management information reports, program \\nrelated reports, ad hoc queries, audit trail, or equivalent documentation in electronic \\nor hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 3 years old or when no longer needed for administrative, legal, \\naudit or other operational purposes, whichever is sooner. \\n \\n40 \\n \\nRedesigned Revenue Accounting System (RRACS) - Formerly Interim Revenue \\nAccounting and Control System (IRACS). RRACS controls, records, and reports \\nall financial revenue activities of the Service’s tax processing systems through an \\nexpanded general ledger structure. The database includes 180 accounts containing \\ninformation on revenue receipts, disbursements and assessments. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\nNote: Master files data retention is under review. Prior to any final records \\ndisposition actions, check with the IRS Records Office (*Records Management) \\nregarding status. \\n \\n(A) Input Records: These records include electronic transfer of data from Revenue \\nGeneral Ledger System and the Electronic Federal Tax Processing System. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include system backups, management information \\nreports, program related reports, ad hoc queries, audit trail, or equivalent \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n578 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\ndocumentation in electronic or hard copy formats. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n41 \\n \\nTelephone Routing Interactive System (TRIS). TRIS is an automated telephone \\ncall routing application that permits taxpayers to direct themselves to the appropriate \\nsource of information and resolve inquiries without assistor intervention. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from IDRS and the \\nMaster File. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include system backups, management information \\nreports, program related reports, audit trail, or equivalent documentation in electronic \\nor hard copy formats. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n42 \\n \\nProblem Resolution Office Management Information System (PROMIS). \\nPROMIS is a nationwide database of all problem resolution cases. The database \\ncontains complete taxpayer information, case history, major issue codes indicating \\nsources of the case, and function involved. \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include data collected by problem resolution caseworkers \\nand data input through the Integrated Case Processing System. (GRS 5.2, Item 020; \\nJob No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n(B) Outputs: These records include weekly and cumulative listings plus system \\nbackups, management information reports, program related reports, ad hoc queries \\nand reports, audit trail, or equivalent documentation in electronic or hard copy. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n579 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nDelete when 1 year old or when no longer needed for administrative, legal, audit or \\nother operational purposes, whichever is sooner. \\n \\n43 \\n \\nAudit Information Management System (AIMS). AIMS is an inventory control \\nsystem that provides information on returns open in Examination, Customer Service, \\nExempt Organizations, Employee Plans, and Appeals. The database contains \\ntaxpayer information on location and status of return and information on the manner \\nof disposal of the return. The system is maintained in each service center. (Job No. \\nN1-58-98-7) \\n \\nAUTHORIZED DISPOSITION \\nDelete 3 years after the examination is completed or when no longer needed or \\nadministrative, legal, audit, or other operational purposes, whichever is sooner. \\n \\n(A) Inputs: These records include electronic transfer of data from Master File or \\nmanual input of data by authorized employees. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\n1. Electronic records. \\n \\nAUTHORIZED DISPOSITION \\nDelete 3 years after the examination is completed or when no longer needed for \\nadministrative, legal, audit or other operational purp oses, whichever is sooner. \\n \\n2. Paper records. \\n \\nAUTHORIZED DISPOSITION \\nDelete after 3 years or when no longer needed in current operation, whichever is \\nsooner. \\n \\n(B). Outputs: These records include card files, management information reports, \\nprogram related reports, system backups, audit trail or equivalent documentation in \\nelectronic or hard copy formats. (Job No. NC1-58-78-4, Item 352 [RCS 29, Items \\n350-372]) \\n \\nAUTHORIZED DISPOSITION \\nDelete after 6 months. \\n \\n44 \\n \\nReserved. \\n \\nNote: This Item previously covered System Documentation Records (for Items \\n26-43 above) approved for disposal when superseded or obsolete under Job \\nNo. N1-58-97-13). Records should be maintained for at least 5 years after the \\nproject/activity/transaction is completed or superseded, or the associated \\nsystem is terminated, or the associated data is migrated to a successor system \\nin accordance with GRS 3.1, Item 051; Job No. DAA-GRS-2013-0005-0003. \\n \\n45 \\n \\nInformation Reporting and Document Matching (IRDM) System. IRDM assists \\ntax examiners in working business underreporter cases. It controls and tracks cases \\nthroughout the underreporter process, and generates notices and letters to \\ntaxpayers. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n580 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(A) Inputs: Records include electronic transfers of data from IRS Business Master \\nFile (BMF), Business Return Transaction File (BRTF), and the Integrated Production \\nModel (IPM) data mart. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete when 1 year old or when no longer needed for administrative, legal, audit, or \\nother operational purposes, whichever is sooner. \\n \\n(B) System Data: Master files contain taxpayer account data, information return data, \\ntax return processing data, and bad payer data. (Job No. N1-58-11-17) \\n \\nAUTHORIZED DISPOSITION \\nDelete 10 years after assessment. \\n \\n(C) Outputs: Records include electronic transfer of case processing status data and \\ncase resolution data to the BMF, plus CP2005, CP2006, CP2030, and CP2531 \\nNotices to taxpayers, system backups, management information reports, program-\\nrelated reports, ad hoc queries, and audit trail or equivalent documentation. (GRS \\n5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 1 year old or when no longer needed for administrative, legal, \\naudit, or other operational purposes, whichever is sooner. \\n \\n46 \\n \\nReturn Preparer Database (RPD). The database aggregates information about tax \\nreturn preparers; such as outreach action, address, and counts of individual & \\nbusiness returns to give a picture of what the preparer has been involved with by \\nSSN/PTIN. The Preparer section also contains links to all the other elements (EFIN, \\nComplaint, TPPS–PTIN, Criminal Sanction, Civil Injunction, Lead Development \\nCenter, and Acceptance Agent) in the database if data is present. \\n \\nThe Internal Revenue Service (IRS) Small Business/Self-Employed (SB/SE) \\nExamination and Return Preparer Office (RPO) ensures that all tax practitioners, tax \\npreparers and other third parties in the tax system adhere to professional standards \\nand follow the law. The RPD is used to assist the Examination and RPO with their \\nmission and to oversee the federal tax return preparer industry. The RPO also uses \\nthe RPD to analyze adherence to return preparer standards and e-file provider \\npolicy. The primary users of the database are the RPO, Return Preparer \\nCoordinators, and the Criminal Investigation Division. \\n \\n(A) Inputs: The RPD does not interface with any other systems. It does receive inputs \\nfrom the following IRS systems: \\nCompliance Data Warehouse (CDW), Tax \\nProfessional PTIN System (TPPS), Lead Development Center (LDC), and \\nAcceptance Agent Data. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy immediately after data has been entered or otherwise incorporated \\ninto the database and verified. \\n \\n(B) System Data: In addition to data extracted from the systems mentioned above, \\nRPD also receives and stores data from the following forms: F14157 Complaint: Tax \\nReturn Preparer, F14157-A Tax Return Preparer Fraud or Misconduct Affidavit, \\nF3949-A Information Referral, and F14242 Report Suspected Abusive Tax \\nPromotions or Preparers. (Job No. DAA-0058-2016-0008) \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n581 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n \\nAUTHORIZED DISPOSITION \\nCut off data at the end of the calendar year. \\nDelete/Destroy data 6 years after cutoff. \\n \\n(C) Outputs: Electronic or printed summary research conducted by authorized \\nbusiness units. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when business use ceases. \\n \\n47 \\n \\nCompliance Data Environment (CDE) – Formerly Midwest Automated \\nCompliance System (MACS). This system supports classification of returns for \\nexamination and building case folders in field offices by providing access to tax \\nreturn data. \\n \\n(A) Inputs: Includes IRS taxpayer data electronically received from the Business \\nReturn Transaction File (BRTF), Earned Income Tax Credit Referral Automation \\n(EITCRA), and Executive Control Program for IMF Extract (IMF-Individual Master \\nFiles). (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. Recordkeeping copies of this data are \\nappropriately scheduled under other authorities for BMF, BRTF, EITC, and IMF. \\n \\n(B) System Data: Maintains up to 3 years of extracted data relevant to examination \\nfor non-compliance with IRS tax filing requirements. Data is available for 3 or more \\nyears from the following forms: 1040 series, 1120 series, 1120S, 1065, and 1041. \\n(Job No. N1-58-08-15) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 3 years old or when no longer needed for audit or operational \\npurposes whichever is sooner. Recordkeeping data is appropriately scheduled under \\nother authorities for BMF, BRTF, EITC, and IMF. \\n \\n(C) Outputs: Includes return facsimiles which can be displayed in either a 1-year or a \\n3-year comparative format. They may be printed individually or batch printed. The 3-\\nyear facsimile print is useful for case building. The return facsimile includes \\nMasterfile data, as well as a Cash T computed from the transcribed items on the tax \\nreturn (IMF only). The Cash T is used primarily to identify returns with potential \\nunreported income. (Job No. N1-58-08-15) \\n \\nAUTHORIZED DISPOSITION \\nCut off at end of processing year. \\nDestroy 6 years after processing year. \\n \\n(D) System Documentation: MACS Handbook and MACS User Guide. (GRS 3.1,Item \\n051; Job No. DAA-GRS-2013-0005-0003) \\n \\nAUTHORIZED DISPOSITION \\nDestroy 5 years after the project/activity/ transaction is completed or superseded, or \\nthe associated system is terminated, or the associated data is migrated to a \\nsuccessor system. \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n582 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\n(E) Design/Development Phase Documentation: These records are created and \\nmaintained during the design and development phase of a system. Examples \\ninclude, but are not limited to, the following: Analysis Specification Package, \\nFunctional Specification Package, Work Breakdown Structure, Source Code, \\nProgram Listings, Database Specifications, Version Description Documents, \\nConfiguration Management Policy, Plan, and Baseline Documents, Critical Design \\nReview Documents, Contract Change Requests/Modifications, System Architecture \\nDocuments, Training Manuals/User Handbooks, System Administrator Guide, \\nTechnical Reference Manuals, System Test Plan, Prototyping Candidate Evaluation, \\nPrototyping Plan, Statement of Work, Acquisition Plan, Performance and Capability \\nValidation Plan, Risk Analysis/Contingency Plan, System Security Certification, \\nSecurity Evaluation Report, Investment Evaluation Review Report, Capacity \\nManagement Plan, Telecommunications Plan, Site Preparation Requirements/Plan, \\nother contractor deliverables, status reports, and all related correspondence. (Job \\nNo. N1-58-10-10) \\n \\nAUTHORIZED DISPOSITION \\nRetire to Records Center immediately. \\nDestroy when 10 years old. \\n \\n(F) System Output Records: These records include information reports, program-\\nrelated reports, ad hoc queries, and audit trail or equivalent documentation in \\nelectronic or hard copy formats. (Job No. N1-58-10-10) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when 1 year old or when no longer needed for administrative, legal, \\naudit or other operational purposes. Individual MACS sites will keep their documents \\nat their locale until final disposition. \\n \\n(G) Extract Request Form: This form is used to request external data transcribed \\nfrom the Form 1040 series, 1120 series, 1120S, 1065, and 1041. Original approved \\nextract request forms are to be maintained with any modifications and addenda. (Job \\nNo. DAA-0058-2014-0003-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the calendar year (in which the request is granted or denied). \\nDestroy granted requests 6 years after cutoff, denied requests may be destroyed 3 \\nyears after cutoff. \\n \\n48 \\n \\nElectronic Filing of 94x XML Returns (94x XML). Electronic Filing of 94x XML \\nReturns is an IRS Wage and Investment (W&I) application that processes 94x \\nreturns for business tax payers [i.e. 940, 940-PR, Schedule A (Form 940), 941, 941-\\nPR, 941-SS,, Schedule B (Form 941), Anexo-B (Form 941-PR), Schedule D (Form \\n941), Schedule R (Form 941), and 944] and associated electronic payments that are \\nreceived from multiple databases and systems throughout the IRS. This application \\nverifies the data received, then extracts and reformats the data from XML to a \\nlanguage used by additional IRS databases and systems. 94x XML is not the record \\ncopy of tax information but simply a filter to other systems that hold and process the \\nrecord data. \\n \\n(A) Inputs: Information is received from multiple IRS electronic databases and \\nsystems such as the Customer Data Base (CDB), Electronic Filing System (ELF), \\nNational Audit Account (NAP), External Customer Data Store (ECDS, formerly Third \\nParty Data Store TPDS), and Electronic Management System (EMS). Information \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n583 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\ncollected includes taxpayer data from Forms 940, 941, and 944 such as employer \\nidentification numbers, employer name, Trade association/organization name, \\nbusiness address, taxpayer identification number, bank account/routing number, \\nreporting agent e-file number, personal e-file identification number, and employee \\ninformation such as usernames and passwords. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy after information has been transferred to the master file and verified. \\nRecordkeeping copies of taxpayer data are appropriately scheduled under the \\nsystems listed above and other authorities in IRS RCS 29. \\n \\n(B) System Data: (Job No. N1-58-10-18) \\n \\n1. Taxpayer data from forms 940, 941 and 944, and employee data, Processing log \\nfiles, Tape backup files created by the daily clean-up process, and \\nrejection/acceptance notices. \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy at the end of each processing cycle. \\n \\n2. Audit trail data elements such as security date and time of security event, \\npotential security violation analysis, unique identifier (e.g. user name, \\nemployee ID, application name), actions required, automatic 94x XML \\nresponse data and operating system audit logs. \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of Processing Year. \\nDelete/Destroy 6 years after cutoff. \\n \\n(C) Outputs: Verified and re-formatted 940, 941, and 944 data are output to multiple \\nIRS systems such as Combined Annual Wage Reporting (CAWR), Electronic Federal \\nTax Payment System (EFTPS), Electronic Online Output Network (EONS), \\nElectronic Tax Administration Research and Analysis System (ETARAS), \\nGeneralized Mainline Framework (GMF), and Tax Return Database (TRDB). (Job \\nNo. N1-58-10-18) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy at the end of 10 processing cycles. \\n \\n49 \\n \\nAutomated 6020(b) System. The Automated 6020(b) application facilitates case \\nprocessing of Business Master File (BMF) taxpayers who do not voluntarily file \\nreturns timely. Internal Revenue Code (IRC) paragraph 6020(b) gives the IRS the \\nauthority to file a tax return for a business when it does not file a required return. The \\nAutomated 6020(b) produces a package containing the appropriate forms (940, 941, \\n943, or 944) and Letter 1085 and Publication 5, which is sent to the taxpayer. \\nThe Automated 6020(b) is used to properly assess the amount on a tax proposal for \\na particular entity through an automated process. \\n \\n(A) Inputs: Inputs into the Automated 6020(b) include Business entity information \\nreceived from the IDRS system; Employee Data such as User Standard Employer \\nIdentifier (SEID), name; and Audit information. (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002) \\n \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n584 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when no longer needed for business. \\n \\n(B) System Data: The Automated 6020(b) includes case data related to business \\nentities delinquent in submitting tax returns in a timely manner. Information includes \\nEmployer Identification Number (EIN), Name, address, Power of Attorney \\ninformation, delinquent tax periods, and Last period satisfied. (Job No. N1-58-11-8) \\n \\nAUTHORIZED DISPOSITION \\nCut off 3 years after processing year and transfer external media to off-site storage. \\nDelete/Destroy 3 years after cutoff. \\n \\n(C) Outputs: (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\n1. Taxpayer Delinquency Investigation data is sent to the Inventory Delivery System \\n(IDS). \\n \\nAUTHORIZED DISPOSITION \\nRecords will be properly maintained in accordance with approved schedule for IDS \\n(Item 28 in this Schedule). \\n \\n2. Form 1085 coversheet with proposed returns data are sent to the Notice Delivery \\nSystem for processing. \\n \\nAUTHORIZED DISPOSITION \\nRecords will be properly maintained in accordance with approved schedule for NDS \\n(Job No. N1-58-11-6, RCS 29 Item 39). \\n \\n50 \\n \\nReturn Review Program (RRP). RRP is used to electronically track, report, monitor, \\nand assign processing of pre-refund tax returns to prevent criminal and civil non-\\ncompliance. \\n \\n(A) Inputs: The RRP database and applications interface with other electronic data \\nsources to receive taxpayer data and tax returns data required for scheme modeling, \\nnon-compliance research, and report generation (GRS 5.2, Item 020; Job No. DAA-\\nGRS-2017-0003-0002). Those data sources include: \\n \\nExternal Customer Data Store (ECDS) \\n• \\nElectronic Filing ID Numbers \\nElectronic Transmission ID Numbers \\nMeF (Modernized e-File) \\nGMF (Generalized Mainline Framework) \\nNAP (National Account Profile) \\nIRMF (Information Returns Master File) \\nDDb (Dependent Database) \\nIPM-BMF/IMF (Integrated Production Model – Business Master File/ Individual \\nMaster File) \\nFRP (Frivolous Filer Program) \\nHHS (Health and Human Services) \\n• \\nEITC W4 Data Records \\nEITC QW Output Detail Records \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n585 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nTPPS (Tax Preparer Tax Identification Number System) \\n• \\nTax Professional Preparer Tax Identification Number System Identifiers. \\nTax Professional attibutes \\nNSF (Name Search Facility) \\nEFDS (Electronic Fraud Detection System) \\n \\nAUTHORIZED DISPOSITION \\nData transfers from source systems to RRP vary from system to system, \\norganization to organization. Source systems transfer data to RRP systems on a \\ndaily, weekly, monthly, and annual basis. Recordkeeping requirements for each of \\nthe RRP data sources are appropriately scheduled in the context of other IRS \\ndisposition authorities unique to those systems and/or sources providing input. \\n \\n(B) System Data: RRP contains taxpayer (individual/business) entity and form \\ninformation from various sources to support tax return anomaly detection analysis. All \\ndata is considered sensitive and is handled using Personally Identifiable Information \\n(PII) procedures. (Job No. DAA-0058-2014-0002-0001) \\n \\nAUTHORIZED DISPOSITION \\nCut off RRP data at the end of the calendar year. \\nRetain RRP data in system data tables for 3 years after cutoff, then archive. \\nMaintain RRP archived data until no longer needed. \\n \\n(C) Outputs: RRP users can run ad hoc queries, create standard reports, and \\nperform data analysis. Users can also schedule and run reports in batch mode and \\nsend the links for reports via email to another user. Users can save reports to a file \\nlocation or in a personal folder in MS Excel, PDF, or CSV format. It is the user’s \\nresponsibility to determine whether the report should be emailed to others following \\nthe IRM security and privacy guidelines and using IRS approved email tool. \\n \\nThe following standard reports may be created: Systemic Verification Report; \\nSystemic Verification Exception Report; Systemic Verification Reject Report; \\nSystemic Verification Disposition Report; Sample of Returns Results Report; \\nPotential OMM Lead Review Report; Frivolous Filer Model Results Report; Scheme \\nSummary Report; Detailed Scheme Report; Detailed Cluster Report; Cluster \\nSummary Report; Potential Returns to Re-sequence Report; Potential Identity Theft \\nNon-Compliance Report; Income & Withholding Non Compliance Report; Collective \\nScores Report. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when no longer needed for legal, audit, or other operational \\npurposes. \\n51 \\nAdoption Taxpayer Identification Number (ATIN). ATIN issues temporary tax \\nidentification numbers until a Social Security Number (SSN) can be obtained for a \\nchild in the process of being adopted. \\n \\n(A) Inputs: IRS Form W-7A completed by applicants. (GRS 5.2, Item 020; Job No. \\nDAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nRetire to the Records Center beginning January 2 through March 31, following the \\nyear in which the forms were numbered and processed. \\n\",\n \"Records Control Schedules – \\n32 IRS Electronic Tax Administration (ETA) \\nBack to Table of Contents \\n586 \\n \\nITEM NO \\n \\nDESCRIPTION OF RECORDS \\nDestroy on, or after, January 16, 6 years after the end of the processing year. \\n \\n(B) System Data: The system collects and maintains all information required by the \\nForm W-7A (Application for Taxpayer Identification Number for Pending U.S. \\nAdoptions). This data is validated for correctness and accuracy against other IRS \\ndata files (ex. NAP) and various programming validation routines. (Job No. DAA-\\n0058-2022-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete 6 years after the processing year in which ATIN is issued. \\n \\n(C) Outputs: Outputs include management information reports, ad hoc queries, and \\ndata shared downstream with other IRS applications including, End of Day (EOD) \\nProcessing System, Integrated Data Retrieval System (IDRS), National Account \\nProfile (NAP), Notice Delivery System (NDS), Notice Prints Processing (NPP) \\nSystem, and Notice Conversion (NOTCON). (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDelete/Destroy when superseded, obsolete, or when no longer needed. \\n\",\n \"Records Control Schedules – \\n33 Legislative Affairs \\nBack to Table of Contents \\n587 \\n \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 33 \\nLEGISLATIVE AFFAIRS \\nThis Schedule covers records created and accumulated by the Legislative Affairs Division in \\nHeadquarters. Legislative Affairs is responsible for planning, developing, directing, and evaluating \\nthe Congressional and legislative activities of the Internal Revenue Service. It also provides a \\nwide variety of services related to the development of legislative proposals. These services \\ninclude: \\n \\n• \\nreviewing, analyzing, and implementing new legislation affecting tax administration and \\nIRS as an employer; \\n• \\ncoordinating the preparation of testimony and related background material for \\nCongressional hearings; \\n• \\nmonitoring the hearings; \\n• \\noverseeing the Government Accountability Offices (GAO) review process and \\ncoordinating replies to GAO draft and final reports; \\n• \\nhandling Congressional calls and letters sent to the Headquarters Office; and \\n• \\nproviding liaison and outreach efforts to Congress and the IRS executives and staff, \\nprincipally through the Congressional Affairs Program. \\n \\nThis transmits revised text for Records Control Schedule (RCS) 33 for Legislative Affairs. The \\nrecords disposition authorizations in this Schedule are based on the administrative \\ndeterminations of the Internal Revenue Service and disposal authorities granted by the Archivist \\nof the United States. Changes to this RCS include superseded Item 6 for Government \\nAccountability Office (GAO) Records. \\n \\nGeneral Records Schedules (GRS) authorities have been updated to reflect new National \\nArchives and Records Administration (NARA) numbering scheme and retentions. \\n \\n \\nITEM NO. \\n \\nDESCRIPTION OF RECORDS \\n \\n1 \\n \\nSubject Files. These files include all subject or topics related to the IRS but specific \\nto the Legislative Affairs Branch and Division offices, for example: briefing papers, \\nconferences, current fiscal year hearings, fact sheets, implementation plans, \\nproposals, reports, studies, tax topics, testimonies and updates. (Job No. N1-58-97-\\n6, Item 1) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nTransfer to NARA when 10 years old. \\n \\n2 \\n \\nCommissioner’s/Congressional Correspondence. These records include \\ncorrespondence from Congressional Members, White House and Department of the \\nTreasury referrals to the Commissioner of Internal Revenue. \\n(Job No. N1-58-97-6, Item 2) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when 10 years old. \\n \\n3 \\n \\nCongressional Affairs Program and Conference Records. These records \\ninclude planning documents, logistical records, packets of handouts and related \\n\",\n \"Records Control Schedules – \\n33 Legislative Affairs \\nBack to Table of Contents \\n588 \\nmaterial of the Congressional Affairs Program (CAP) Conference. \\n(Job No. N1-58-97-6, Item 3) \\n \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed for planning purposes. \\n \\n4 \\n \\nCongressional Hearings and Statements Records. These records include \\nbackground information prepared by the Legislative Affairs Branch’s Legislative \\nAnalysis Officers for IRS hearings, but not always specific to the IRS. Also \\nincluded are IRS and non-IRS testimonies, press releases, invitational letters from \\nthe Committee and relating briefing books, transcripts and statements. \\n(Job No. N1-58-97-6, Item 4) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the Congressional session. \\nTransfer to NARA when 10 years old. \\n \\n5 \\n \\nLegislative Announcements. These records consist of Legislative Fact Sheets \\nand Updates distributed to Congressional Offices and IRS Offices to inform the \\noffices of IRS and Legislative activities. (Job No. N1-58-97-6, Item 5) \\n \\nAUTHORIZED DISPOSITION \\nCut off at the end of the Congressional session. \\nDestroy 5 years after cutoff. \\n \\n6 \\n \\nReserved. \\n \\nNote: This Item previously covered Government Accountability Office (GAO) \\nRecords approved for disposal 20 years after case closure (Job No. N1-058-97-6, \\nItem 6). These records are now covered under RCS 8, Item 104 Business Unit \\nExternal Audit Support records for disposal 7 years after the end of the fiscal year \\nin which last corrective action is closed or if no corrective actions are needed, 7 \\nyears after the end of fiscal year in which final report is issued (Job No. DAA-0058-\\n2022-0003). \\n \\n7 \\n \\nLegislative Affairs Congressional Database. Database that documents all IRS \\ncontacts with members of Congress and Congressional staff. Includes the date of \\ncontact, reason for contact, and Congressional and IRS officials involved. \\n(Job No. N1-58-97-6, Item 7) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete at the end of the Congress. (P&I Change, 12/29/08) \\n \\n8 \\n \\nLegislative Proposals. Records include memoranda, proposals and reports written \\nby Legislative Affairs staff, related to individual Title 26 Internal Revenue Code \\nsections and non-IRC sections. (Job No. N1-58-97-6, Item 8) \\n \\n(1) Enacted Proposals. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files at the end of each Congressional Session. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA when 20 years old. \\n \\n\",\n \"Records Control Schedules – \\n33 Legislative Affairs \\nBack to Table of Contents \\n589 \\n(2) Proposals that are not enacted. \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off files at the end of each Congressional Session. \\nRetire to Records Center when 10 years old. \\nTransfer to NARA when 20 years old. \\n \\n9 \\n \\nPublic Laws. These records include enacted legislation beginning with the 91st \\nCongress to the present. Records include slip laws, implementation plans, \\nCongressional reports and hearings, bills as introduced, Congressional Record text, \\nlegislative history and miscellaneous documents. (Job. No. N1-58-97-6, Item 9) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of each Congressional Session. \\nTransfer to NARA when 20 years old. \\n \\n10 \\n \\nLegislative Analysis, Tracking and Implementation Services (LATIS) \\nLegislative Implementation Tracking (UTS) Application. Legislative \\nImplementation Tracking (UTS) is a Legislative Analysis, Tracking and \\nImplementation Services (LATIS) e-Trak Application used to track actions needed to \\nbe taken to implement legislation that impacts the Internal Revenue Service. It is \\nused to capture the Public Law, Public Law Number, Law Title and whether it is \\nenacted or pending legislation as well as provisions, actions, and status related to \\nspecific legislation. \\n \\nA. Inputs: The LATIS Application receives inputs manually from various sources. \\nThe Public Law and provisions are based on legislation and actions are generated \\nby the various operating divisions within IRS. The primary sources of actions are \\nfrom tax form changes, programming changes, and Chief Counsel guidance. \\n \\nAUTHORIZED DISPOSITION \\nN/A. The official records of all inputs are appropriately scheduled under various \\nitems in Records Control Schedules 8 and 33. \\n \\nB. System Data (Master Data Files): Contents of the Public Law Module include, \\nbut are not limited to, the following: Public Law, Public Law Number, Law Title as \\nwell as the provisions applicable to the IRS and the specific actions needed to \\nimplement the legislation. (Job No. N1-58-09-50) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at end of Legislative Session. \\nTransfer to NARA 10 years after cutoff. \\n \\nC. Outputs: Outputs from the Public Law Module include a variety of reports. \\nDocumentation generated from eTRAK-supported applications, including the \\nLegislative Analysis, Tracking Implementation Services (LATIS) Applications, \\nconsist of reports on the current status of Servicewide actions and activities to \\nimplement the provisions and actions. (GRS 5.2, Item 020; Job No. DAA-GRS-\\n2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when obsolete or no longer needed. \\n \\n\",\n \"Records Control Schedules – \\n33 Legislative Affairs \\nBack to Table of Contents \\n590 \\nD. System Documentation: Includes eTRAK codebooks, records layout, user \\nguide, and other related materials. (Job No. N1-58-09-50) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at end of Legislative Session. \\nTransfer to NARA 10 years after cutoff. \\n \\n11 \\n \\nLegislative Analysis, Tracking and Implementation Services Tax Gap \\nApplication. Tax Gap is a Legislative Analysis, Tracking and Implementation \\nServices (LATIS) e-Trak Application used to track the IRS Tax Gap Initiative \\nTreasury Strategy Component and the associated Milestones. These actions are \\nneeded to be taken to help determine the most effective taxpayer service and \\nenforcement strategies for reducing the tax gap. \\n \\nA. Inputs: The Tax Gap initiatives are determined by Congress or Treasury. \\nMilestones are determined by operating divisions within IRS. \\n \\nAUTHORIZED DISPOSITION \\nN/A. The official records of all inputs are appropriately scheduled under various \\nitems in Records Control Schedules 8, 28, 29 and 33. \\n \\nB. System Data (Master Data Files): Contents of the Tax Gap Module include the \\ninitiatives and milestones needed to be taken to implement legislation that impacts \\nthe IRS Tax Gap, and current status of each milestone. LATIS maintains the list of \\nmilestones required of all organizations of the IRS. In this way, the milestones may \\nbe tracked from initiation to completion, while allowing for updates, follow-up, and \\nnotification or inquiry if items are not addressed timely or otherwise are at risk. (Job \\nNo. N1-58-09-54) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at end of Legislative Session. \\nTransfer to NARA 10 years after cutoff. \\n \\nC. Outputs: Outputs from the Tax Gap Module include a variety of reports. \\nDocumentation generated from eTRAK-supported applications, including the \\nLegislative Analysis, Tracking Implementation Services (LATIS) Applications, \\nconsist of reports on the current status of Servicewide actions and activities in \\nreducing the tax gap. (GRS 5.2, Item 020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when obsolete or no longer needed. \\n \\nD. System Documentation: Includes eTrak codebooks, records layout, user guide, \\nand other related materials. (Job No. N1-58-09-54) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at end of Legislative Session. \\nTransfer to NARA 10 years after cutoff. \\n \\n12 \\n \\nLegislative Analysis, Tracking and Implementation Services Taxpayer \\nAssistance Blueprint Application. Taxpayer Assistance Blueprint (TAB) is a \\nLegislative Analysis, Tracking and Implementation Services (LATIS) e-Trak \\nApplication used to track the IRS Taxpayer Assistance (TAB) Initiatives, \\n\",\n \"Records Control Schedules – \\n33 Legislative Affairs \\nBack to Table of Contents \\n591 \\ncomponents, required tasks, proposal status, and the associated Milestones. This is \\na set of Congressional mandates which require reporting to various sub-committees \\nof Congress. These actions are needed to be taken in order to provide the \\nsubsequent quarterly reports on the status of the TAB initiatives to Congress. \\n \\nA. Inputs: The Taxpayer Assistance Blueprint (TAB) receives inputs manually from \\nvarious sources including correspondence, memoranda, email, reports and \\npublications. \\n \\nAUTHORIZED DISPOSITION \\nN/A. The official records of all inputs are appropriately scheduled under various \\nitems in Records Control Schedules 8, 9 and 33. \\n \\nB. System Data (Master Data Files): Contents of the Taxpayer Assistance \\nBlueprint (TAB) Application include, but are not limited to, the following: Proposed \\nActions, Individual Action Plans, Milestones, Actions needed to be taken to \\nimplement legislation that impacts the IRS Taxpayer Assistance Blueprint, and \\ncurrent status of each action. LATIS maintains the list of actions required of all \\norganizations of the IRS. In this way, the actions may be tracked from initiation to \\ncompletion, while allowing for updates, follow-up, and notification or inquiry if items \\nare not addressed timely or otherwise are at risk. (Job No N1-58-09-51) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at end of Taxpayer Assistance Blueprint Initiative. \\nTransfer to NARA 10 years after cutoff. \\n \\nC. Outputs: Outputs from the Taxpayer Assistance Blueprint (TAB) include a \\nvariety of reports. Documentation generated from eTRAK-supported applications, \\nincluding the Legislative Analysis, Tracking Implementation Services (LATIS) \\nApplications, consist of weekly and/or biweekly reports of activities, status, trends, \\nand statistics. Documentation also provides reports on the current status of \\nServicewide actions/activities in supporting taxpayer assistance. (GRS 5.2, Item \\n020; Job No. DAA-GRS-2017-0003-0002) \\n \\nAUTHORIZED DISPOSITION \\nDestroy/Delete when obsolete or no longer needed. \\n \\nD. System Documentation: Includes eTrak codebooks, records layout, user guide, \\nand other related materials. (Job No N1-58-09-51) \\n \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at end of Taxpayer Blueprint Initiative. \\nTransfer to NARA 10 years after cutoff. \\n \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n592 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 34 \\nCOMMUNICATIONS AND LIAISON (C&L) \\nThe records covered by this Schedule are principally created and/or maintained by the Communications and \\nLiaison (C&L) organization, and specifically related to its responsibilities to: \\na) formulate and execute all communications activities related to the media to explain and emphasize \\nthe mission of the Service; \\nb) keep abreast of all significant Service objectives, activities, and problems plus maintain an awareness \\nof public interest and news development which impact the Service; \\nc) answer media inquiries or arrange news conferences; \\nd) organize public appearances; \\ne) prepare news releases, fact sheets, news letters, feature articles, public service announcements; and \\nf) \\nassist Headquarters and field officials in relationships with local news media. \\nThis transmits revised text for Records Control Schedule (RCS) 34. All updates are editorial in nature. \\nRecords disposition authorizations are based upon the approval of the Archivist of the United States. \\n \\n \\nITEM NO. \\nDESCRIPTION OF RECORDS \\n1 \\nIRS News Releases (1990 to Present) sent to national or local media.(Job No.N1-58-97-\\n3, Item 1) \\nA. Record copy of all news releases issued by Headquarters. \\n(1) News releases created through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this Schedule, transfer to NARA. \\n \\n(2) Headquarters news releases created1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 2-year blocks when oldest record is 2 years old. \\nTransfer to NARA in 4-year blocks when the newest record is 4 years old. \\nB. Record copy of news releases issued by the Field. \\n(1) \\nField news releases created through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this Schedule, transfer to NARA. \\n(2) Field news releases 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n593 \\nITEM NO. \\nDESCRIPTION OF RECORDS \\nRetire to Records Center in 5-year blocks when oldest record is 5 years old. \\nTransfer to NARA in 5-year blocks when newest record is 10 years old. \\nC. Records determined during archival processing to lack sufficient archival value to \\nwarrant Permanent. retention by NARA. \\nAUTHORIZED DISPOSITION \\nDestroy immediately. \\nD. All supporting documentation collected by Headquarters or the Field during the \\ndevelopment of news releases. \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n2 \\nIRS Newsletters. Organizational news of interest to IRS employees. Arranged \\nchronologically. (Job No. N1-58-97-3, Item 2) \\nA. Record copy of all newsletters issued by Headquarters. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 2-year blocks when oldest record is 2 years old. \\nTransfer to NARA in 4-year blocks when the newest record is 4 years old. \\nB. Record copy of all newsletters issued by the Field. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 5-year blocks when oldest record is 5 years old. \\nTransfer to NARA in 5-year blocks when newest record is 10 years old. \\nC. Records determined during archival processing to lack sufficient archival value \\ntowarrant Permanent. retention by NARA. \\nAUTHORIZED DISPOSITION \\nDestroy immediately. \\n3 \\nFact Sheets (1973-Present). Information distributed internally by Headquarters to field \\nPublic Affairs Specialists and externally to news media, regarding new, technical or \\nrevised administration policies and procedures. (Job No. N1-58-97-3, Item 3) \\nA. Fact Sheets created through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this Schedule, transfer to NARA. \\nB. Fact Sheets created in 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 2-year blocks when oldest record is 2 years old. \\nTransfer to NARA in 4-year blocks when the newest record is 4 years old. \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n594 \\nITEM NO. \\nDESCRIPTION OF RECORDS \\n4 \\nData Books (Publication 55B) (formerly known as the Commissioner’s Annual Report). \\nFiscal year statistical tables, organizational information, and lists of IRS officials and \\noffices. (Job No. N1-58-97-3, Item 4) \\nA. Record Copy. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nTransfer to NARA one copy of Data Book upon issuance. \\nB. Supporting documentation collected during the development of the Data Book. \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n5 \\nSpeech Files (1987-present). Record copy of speeches which deal with administration \\nissues, the overall planning and direction of the IRS, and specific policies and programs. \\n(Job No. N1-58-97-3, Item 5) \\nA. Record copy of speeches delivered by the Commissioner and Deputy Commissioner. \\n(1) Speeches 1987 through 1992. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this Schedule, transfer to NARA. \\n(2) Speeches 1993 to present. (Job No. N1-58-96-4, Item 9A) \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA in 5-year blocks when 10 years old. \\nB. Record copy of speeches delivered by Field Officers. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center when 5 years old. \\nTransfer to NARA in 5-year blocks when newest record is 10 years old. \\nC. Records determined during archival processing to lack sufficient archival value to \\nwarrant Permanent. retention by NARA. \\nAUTHORIZED DISPOSITION \\nDestroy immediately. \\nD. Incoming requests, tracking documents, related correspondence, working copies, \\ndrafts, and background information collected during the development of all speeches. \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old or when no longer needed, whichever is sooner. \\n6 \\nStill Pictures (1862-Present). (Job No. N1-58-97-3, Item 6) \\nA. Black-and-white and color prints. \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n595 \\nITEM NO. \\nDESCRIPTION OF RECORDS \\n1. Black-and-white and color portrait prints of senior IRS officials including, but not limited \\nto the Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners, \\nRegional Commissioners and Field Officers. \\n(a) Prints through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this Schedule, transfer to NARA. \\n(b) Prints 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA in 5-year blocks when oldest print is 5 years old. \\n \\n2. Black-and-white and color prints of important IRS events and functions that document \\nthe mission of the agency. They include, but are not limited to, swearing-in ceremonies, \\npress conferences, executive conferences, speeches, visits of political and foreign \\nofficials, visits to field offices, facilities and resource development processes, and tax \\nforms processing. \\n(a) Prints through 1996 \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(b) Prints 1997 and beyond. \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA in 5-year blocks when the oldest print is 5 years old. \\n \\nB. Black-and-white negatives. \\n(1) Black-and-white portrait negatives of senior IRS officials including, but not limited to, \\nthe Commissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners \\nRegional Commissioners, and Field Officers. \\n(a) Negatives through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(b) Negatives 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off the end of the calendar year. \\nTransfer to NARA in 5-year blocks when the oldest negative is 5 years old. \\n(2) Black-and-white negatives of important IRS events and functions that document the \\nmission of the agency. They include, but are not limited to, swearing-in ceremonies, press \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n596 \\nITEM NO. \\nDESCRIPTION OF RECORDS \\nconferences, eecutive conferences, speeches, visits of political and foreign officials, visits \\nto field offices, facilities and resource development processes, and tax form processing. \\n(a) Black-and-white negatives through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(b) Black-and-white negatives 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA in 5-year blocks when the oldest negative is 5 years old. \\nC. Color negatives. \\n(1) Color portrait negatives of senior IRS officials, including, but not limited to, the \\nCommissioner, Deputy Commissioner, Chief Counsel, Assistant Commissioners Regional \\nCommissioners, and Field Officers. \\n(a) Color negatives through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(b) Color negatives 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA in 5-year blocks when the oldest negative is 5 years old. \\n(3) Color negatives of important IRS events and functions that document the mission of \\nthe agency. They include, but are not limited to, swearing-in ceremonies, press \\nconferences, executive conferences, speeches, visits of political and foreign officials, visits \\nto field offices, facilities and resource development processes, and tax form processing. \\n(a) Color negatives through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(b) Color negatives 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA in 5-year blocks when the oldest negative is 5 years old. \\nD. Slides and Filmstrips. \\n(1) Portrait slides of Senior IRS Officials including, but not limited to, the Commissioner, \\nDeputy Commissioner, Chief Counsel, Assistant Commissioners, Regional Commissioners, \\nand Field Officers. \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n597 \\nITEM NO. \\nDESCRIPTION OF RECORDS \\n(a) Slides and filmstrips through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(b) Slides and filmstrips 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA in 5-year blocks when the oldest slide or filmstrip is 5 years old. \\n(2) Slides and filmstrips and accompanying audio recordings and/or scripts of important \\nIRS events and functions that document the mission of the agency. They include, but are \\nnot limited to, swearing-in ceremonies, press conferences, executive conferences, \\nspeeches, visits of political and foreign officials, visits to field offices, facilities and \\nresource development processes, and tax forms processing. \\n(a) Slides and filmstrips through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(b) Slides and filmstrips 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA in 5-year blocks when the oldest slide or filmstrip is 5 years old. \\nE. Indexes, log books, and/or work orders for photo assignments that provide descriptive \\naccess to A, B, C, and/or D above. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nTransfer documentation with corresponding images listed in A, B, C, and/or D above. \\nF. Prints, Negatives, Slides, and Filmstrips not covered in A, B, C, or D above including, \\nbut not limited to, black-and-white and color prints, negatives, slides, and filmstrips of \\nlower-level IRS employees and routine award ceremonies, retirement ceremonies, social \\nevents, campaigns common to most Government agencies (e.g., CFC or Savings Bonds \\ncampaigns), and other routine activities. \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n7 \\nAudiovisual Records (1993 to Present). (Job No. N1-58-97-3, Item 7) \\nA. Agency-sponsored television and radio public service announcements and production \\nfiles. The type of media includes a combination of the following: video and audio tapes, \\ncassettes, Compact Discs and/or hard copy. \\n(1) Public Service Announcements created through1996 with related production files. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n598 \\nITEM NO. \\nDESCRIPTION OF RECORDS \\nUpon approval of this schedule, transfer to NARA. \\n(2) Public Service Announcements created in 1997 and beyond with related production \\nfiles. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA when 2 years old. \\nB. Agency-sponsored video and audio cassettes intended for public distribution, \\nincludininstructional and taxpayer educational material. Records also include stock file \\nfootage and B-roll (background footage) of service center activities. \\n(1) Cassettes created through 1996 with related production files. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(2) Cassettes created 1997 and beyond with related production files. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA when 2 years old \\nC. Videotapes of sessions held by IRS officials at executive conferences or meetings. \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n8 \\nTraining Videotapes (1990 to present). Videotaped training classes for IRS employees \\nproduced by the IRS TV studio. (Job No. N1-58-97-3, Item 8) \\nA. Videotapes of training sessions relating to the implementation of tax administration \\npolicy and procedures. \\n(1) Videotapes with related production file, if any, created through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(2) Videotapes with related production file, if any, created in 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nTransfer to NARA when 2 years old. \\nB. All other videotapes of administrative training classes. \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed. \\n9 \\nExternal Publications (1989 to Present). Brochures, bookmarks, pamphlets containing \\ninformation available to the general public on important and/or new tax information. \\n(Job No. N1-58-97-3, Item 9) \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n599 \\nITEM NO. \\nDESCRIPTION OF RECORDS \\nA. External publications issued by Headquarters. \\n(1) External publications through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(2) External publications 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 2-year blocks when the oldest record is 2 years old. \\nTransfer to NARA in 4-year blocks when newest record is 4 years old. \\nB. External publications issued by the Field. \\n(1) External publications through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(2) External publications 1997 and beyond \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 5-year blocks when the oldest record is 5 years old. \\nTransfer to NARA in 5-year blocks when the newest record is 10 years old. \\nC. Records determined during archival processing to lack sufficient archival value to \\nwarrant Permanent. retention by NARA. \\nAUTHORIZED DISPOSITION \\nDestroy immediately. \\nD. Background files consisting of production files, background information and clearance \\ninformation. \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n10 \\nInternal Publications (1993 to Present). Information available to IRS managers and \\nemployees nationwide on a variety of topics that document changes in tax administration \\nand the structure of the IRS in booklet, brochure, or pamphlet format. \\n(Job No. N1-58-97-3, Item 10) \\nA. Record copy of Headquarters-issued publications. \\n(1) Headquarters-issued internal publications through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(2) Headquarters-issued internal publications 1997 and beyond. \\n\",\n \"Records Control Schedules – \\n34 Communications and Liaison (C&L) \\nBack to Table of Contents \\n600 \\n \\n \\n \\nITEM NO. \\nDESCRIPTION OF RECORDS \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 2-year blocks when the oldest record is 2 years old. \\nTransfer to NARA in 4-year blocks when the newest record is 4 years old. \\nB. Internal publications issued by the Field. \\n(1) Internal publications issued by the Field through 1996. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nUpon approval of this schedule, transfer to NARA. \\n(2) Internal publications issued by the Field 1997 and beyond. \\nAUTHORIZED DISPOSITION \\nPERMANENT. \\nCut off at the end of the calendar year. \\nRetire to Records Center in 5-year blocks when the oldest record is 5 years old. \\nTransfer to NARA in 5-year blocks when newest record is 10 years old. \\nC. Records determined during archival processing to lack sufficient archival value to \\nwarrant Permanent. retention by NARA. \\nAUTHORIZED DISPOSITION \\nDestroy immediately. \\nD. Background files consisting of production files, background information and \\nclearainformation. \\nAUTHORIZED DISPOSITION \\nDestroy when 2 years old. \\n11 \\nInternal Communications System. Records consisting of an electronic bulletin board \\nwhich is a news service available to all Public Affairs Specialists. Information can be \\ndownloaded and news items used in local newsletters and news releases. \\n(Job No. N1-58-97-3, Item 11) \\nA. Input Documentation. Electronic transmission of news releases, bulletins, statistical \\nreports, filing season information, changes in the tax law and etc. \\n \\nAUTHORIZED DISPOSITION \\nDelete electronic version when no longer needed for administrative, legal, audit, or other \\noperational purposes. \\nB. Output Documentation. Hard copy printouts created for short-term administrative \\npurposes by the field Public Affairs Officers. \\nAUTHORIZED DISPOSITION \\nDestroy when no longer needed for administrative, legal, audit, or other operational \\npurposes. \\n\",\n \"Records Control Schedules – \\n35 IRS Tax Administrative Systems - Electronic \\nBack to Table of Contents \\n601 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 35 \\nIRS TAX ADMINISTRATIVE SYSTEMS – ELECTRONIC \\nThis Records Control Schedule (RCS) is obsolete. \\nElectronic system records/data disposition instructions previously published under RCS 25 have been moved \\nfor publication in Document 12990, under RCS 32 for Electronic Tax Administration. \\nRCS 32 consolidated and/or replaced the publication of duplicate electronic system disposition authorities \\nunder RCS 32 for Electronic Tax Administration, and RCS 35 for Tax Administration-Systems (Electronic). \\nTherefore, see RCS 32 in this Document for electronic system disposition authorities previously published \\nunder RCS 35. \\n \\n \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n602 \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 36 \\nIRS PERMANENT RECORDS INDEX \\nThe IRS, working with the National Archives and Records Administration (NARA), has identified numerous \\npermanent records series. These records document the policies and history of the IRS. This Schedule serves \\nas an index (a cross-reference) to permanent series identified throughout Document 12990 for added \\nawareness to custodial organizations that these records must be retained according to the authorized \\ndisposition for the eventual transfer to NARA. This Schedule will be updated as additional permanent records \\nare identified and approved by NARA. \\n \\nPlease note that some of the records listed in this Schedule contain taxpayer information subject to the \\ndisclosure limitations of Section 6103 of the Internal Revenue Code. IRS staff must ensure these records are \\naccessioned in sealed boxes and that accompanying documentation (i.e., the SF135, Records Transmittal \\nand Receipt or SF258, Agreement to Transfer Records to the National Archives of the United States) clearly \\nstates disclosure and/or access restrictions per IRC section 6103. \\n \\nRCS 36 is current as of May 2023. \\n \\n \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\nRCS/8, 6a \\n \\nCommissioner’s \\nOffice \\n \\n \\nCalendars/Schedules (1993 \\nto Present) of the \\nCommissioner or Deputy \\nCommissioner. \\n(Job No. N1-58-96-4, Item 6a) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8, 7a \\n \\nCommissioner’s \\nOffice \\n \\n \\nReading Files (1993 to \\nPresent) Correspondence \\nsigned by Commissioner or \\nDeputy Commissioner that \\ncontain taxpayer information. \\n(Job No. N1-58-96-4, Item 7a) \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8, 7b \\n \\nCommissioner’s \\nOffice \\n \\n \\nReading Files (1993 to \\nPresent) Correspondence \\nsigned by Commissioner or \\nDeputy Commissioner that do \\nnot contain taxpayer \\ninformation. \\n(Job No. N1-58-96-4, Item 7b) \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8,8a1 \\n \\nCommissioner’s \\nOffice \\n \\n \\nSubject Files (1993 to \\nPresent) maintained by the \\nCommissioner or Deputy \\nCommissioner that contain \\ntaxpayer information. \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 2 year old with \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n603 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n(Job No. N1-58-96-4, Item \\n8a[1]) \\n \\naccess restricted by \\n6103. \\nRCS/8,8a2 \\nCommissioner’s \\nOffice \\n \\nSubject Files (1993 to \\nPresent) maintained by the \\nCommissioner or Deputy \\nCommissioner that do not \\ncontain taxpayer information. \\n(Job No. N1-58-96-4, Item \\n8a[2]) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 2 years old with \\naccess restricted by \\n6103. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8,8b1 \\n \\nCommissioner’s \\nOffice \\n \\n \\nSubject Files (1993 to \\nPresent) maintained by the \\nStaff of the Commissioner or \\nDeputy Commissioner and the \\nOffice of Public Liaison that \\ncontain taxpayer information. \\n(Job No. N1-58-96-4, Item \\n8b[1]) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 2 years old. \\nTransfer to NARA in 5-\\nyear blocks when 10 \\nyears old, with access \\nrestricted by Section \\n6103 of the Internal \\nRevenue Code. \\n \\nRCS/8,8b2 \\n \\nCommissioner’s \\nOffice \\n \\n \\nSubject Files (1993 to \\nPresent) maintained by the \\nStaff of the Commissioner or \\nDeputy Commissioner and the \\nOffice of Public Liaison that do \\nnot contain taxpayer \\ninformation. \\n(Job No. N1-58-96-4, Item \\n8b[(2]) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 2 year old \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8, 9a \\n \\nCommissioner’s \\nOffice \\n \\n \\nSpeech Files (1993 to \\nPresent) Copies of speeches \\ndelivered by the Commissioner \\nor the Deputy Commissioner. \\n(Job No. N1-58-96-4, Item 9a) \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8, 11a \\n \\nCommissioner’s \\nOffice \\n \\n \\nExecutive \\nConferences and \\nMeetings (1990 to \\nPresent). \\n(Job No. N1-58-96-4, \\nItem 1a) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8, 12 \\n \\nCommissioner’s \\n \\n \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n604 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nOffice \\n \\nPresidential and Vice \\nPresidential Tax Returns \\n(1913 to Present). \\n(Job No. N1-58-96-4, Item \\n13) \\nThere are currently no \\ntransfer instructions for \\nthese returns. \\n \\nRCS/8, 13 \\n \\nCommissioner’s \\nOffice \\n \\n \\nSpecial Project or Study \\nFiles (1996 to Present) (Job \\nNo. N1-58-96-4, Item 15). \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/8, 16A1 \\n \\nCommissioner’s \\nOffice \\n \\n \\nQuality Correspondence \\nFiles (National Directors \\nCorrespondence and Office \\nOfficial Files). \\n(Job No. N1-58-97-12, Item \\n2A1) \\n \\n \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 20 \\nyears old. \\n \\nRCS/8, 16A2 \\n \\nCommissioner’s \\nOffice \\n \\nQuality Correspondence \\nFiles (General \\nCorrespondence). \\n(Job No. N1-58-97-12, Item \\n2A2) \\n \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 20 \\nyears old. \\n \\nRCS/8, 16B1 \\n \\nCommissioner’s \\nOffice \\n \\nQuality Project Files (Final \\nReports and Products). \\n(Job No. N1-58-97-12, Item \\n2B1) \\n \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 20 \\nyears old. \\n \\nRCS/8, 21a \\n \\nOffice of Public \\nLiaison \\n \\n \\nMeetings With External \\nOrganizations (IRS Advisory \\nCouncil, IRSAC and \\nElectronic Tax Administration \\nAdvisory Committee, ETAAC) \\n \\n \\nPERMANENT. \\nSee GRS 6.2. \\n \\n RCS/8, 21b \\nOffice of Public \\nLiaison \\n \\nMeetings With External \\nOrganizations \\n(Commissioner’s Annual \\nMeetings with External Liaison \\nGroups, 1993 to Present). \\n(Job No. N1-58-96-4, Item 12b) \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n605 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\n RCS/8, 21c \\n \\nOffice of Public \\nLiaison \\n \\n \\nMeetings With External \\nOrganizations (Quarterly \\nMeetings with External Liaison \\nGroups, 1993 to Present). \\n(Job No. N1-58-96-4, item 12c) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\n RCS/8, 26a \\n \\nOffice of Small \\nBusiness Affairs \\n \\n \\nSmall Business Affairs Files \\n(1994 to Present). \\n(Job No. N1-58-96-4, Item 16a) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\n RCS/8, 46A1 \\n \\nPGLD \\n \\nCongressional Reports \\n(Report). (Job No. N1-58-05-2) \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\n RCS/8, 46B1 \\n \\nPGLD \\n \\nCongressional Reports \\n(Background Files). \\n(Job No. N1-58-05-2) \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\n RCS/9, 9a \\n \\nTaxpayer \\nAdvocate \\n \\nAdministrative Management \\nand Organization Records \\n(Policy and Program Records). \\n \\nPERMANENT. \\nCut off correspondence \\nannually; studies and \\ncase files upon \\ncompletion of study or at \\nappropriate phase. \\nRetire to Records Center \\n5 years after cutoff, or \\nwhen no longer needed. \\nTransfer to NARA 15 \\nyears after cutoff. \\n \\n RCS/9, 9b \\n \\nTaxpayer \\nAdvocate \\n \\nAdministrative Management \\nand Organization Records \\n(Organizational History \\nRecords). \\n \\nPERMANENT. \\nCut off correspondence \\nannually; and studies \\nand case files upon \\ncompletion of study or at \\nappropriate phase. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n606 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nRetire to Records Center \\n5 years after cutoff, or \\nwhen no longer needed. \\nTransfer to NARA 15 \\nyears after cutoff. \\n \\n RCS/9, 10 \\n \\nTaxpayer \\nAdvocate \\n \\nSpecial Project or Study \\nFiles. \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n15 years old. \\n \\n RCS/9, 32a \\n \\nTaxpayer \\nAdvocate \\n \\n \\nAnnual Report to Congress \\n(Final Report, 1990 to \\nPresent). \\n(Job No. N1-58-10-15, Item 3a) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\n5 years after cutoff. \\nTransfer to NARA 15 \\nyears after cutoff, or \\nwhen no longer needed \\nfor administrative, audit, \\nlegal, or other \\noperational purposes, \\nwhichever is sooner. \\n \\nRCS/9, 36a \\n \\nTaxpayer \\nAdvocate \\n \\nSpeech Files, Testimonies \\nand Public Appearances \\n(Record copy). \\n(Job No. N1-58-10-15, Item 6a) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA 15 \\nyears after cutoff. \\n \\nRCS/9, 37a1 \\n \\nTaxpayer \\nAdvocate \\n \\nSubject Files (Files of \\nNational Taxpayer Advocate \\nand Deputy National Taxpayer \\nAdvocate - that contain \\ntaxpayer information). \\n(Job No. N1-58-10-15, Item \\n7a1) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Record Center \\n2 years after cutoff. \\nTransfer to NARA 15 \\nyears after cutoff, with \\naccess restricted by \\nSection 6103 of the \\nInternal Revenue Code. \\n \\nRCS/9, 37a2 \\n \\nTaxpayer \\nAdvocate \\n \\nSubject Files (Files of \\nNational Taxpayer Advocate \\nand Deputy National Taxpayer \\nAdvocate - that do not contain \\ntaxpayer information). \\n(Job No. N1-58-10-15, Item \\n7a2) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\n2 years after cutoff. \\nTransfer to NARA 15 \\nyears after cutoff. \\n \\nRCS/9, 68a \\n \\n \\n \\nTaxpayer \\nAdvocate \\n \\n \\nNational and Area Advocacy \\nProject Reports (Record \\n \\nPERMANENT. \\nCut off at the end of the \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n607 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nRCS/10, 18 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAppeals \\n \\ncopy, 1982-Present). \\n(Job No. N1-58-10-15, Item 8a) \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nArt Appraisal Services \\nRecords. \\ncalendar year in which \\nthe report was prepared. \\nRetire to Records Center \\n5 years after cutoff. \\nTransfer to NARA 15 \\nyears after cutoff, or \\nwhen no longer needed \\nfor administrative, audit, \\nlegal, or other \\noperational purposes, \\nwhichever is sooner. \\n \\n \\nPERMANENT. \\nSee GRS 6.2. \\n \\nRCS/13, 3 \\nChief Counsel \\nRecord Set in the Digest \\nSection of the Chief \\nCounsel’s Library of Formal \\nand Informal Opinions of \\nthe Chief Counsel. \\n(See RCS 14, Item 24 Digest \\nSection Records) \\n \\nPERMANENT. \\nDisposition pending \\nNARA re-appraisal. Do \\nnot destroy. \\n. \\nRCS/13, 4 \\nChief Counsel \\nRecord Set in the Digest \\nSection of the Chief \\nCounsel’s Library of IRS \\nrulings approved by the \\nChief Counsel and digest of \\nthese rulings. (See RCS 14, \\nItem 24 Digest Section \\nRecords) \\nPERMANENT. \\nDisposition pending \\nNARA re-appraisal. Do \\nnot destroy. \\n \\n \\nRCS/13, 13 \\n \\nChief Counsel \\n \\nChief Counsel’s Directive \\nManual (CCDM). (See RCS \\n14, Item 6 CCDM, Chief \\nCounsel Notices, Division \\nCounsel Notices and Orders; \\nand Counsel-authored IRM \\nsections, Job No. DAA-0058-\\n2012-0005-0005) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA 15 \\nyears after cutoff. \\n \\nRCS/14, 1 \\n \\nChief Counsel \\n \\n \\nOrganization Program \\nRecords. (Job No. DAA-0058-\\n2012-0005-0001) \\n \\nPERMANENT. \\nTransfer to NARA in 10 \\nyear blocks when 30 \\nyears old. \\n \\nRCS/14, 6 \\n \\nChief Counsel \\n \\n \\nCCDM, Chief Counsel \\nNotices, Division Counsel \\nNotices and Orders; and \\nCounsel-authored IRM \\nsections. (Job No. DAA-0058-\\n2012-0005-0005) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA 15 \\nyears after cutoff. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n608 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\nRCS/14, 24 \\n \\n \\n \\n \\n \\n \\nRCS/14, 63 \\n \\n \\n \\n \\n \\n \\nRCS/16, 26 \\n \\n \\n \\n \\n \\n \\n \\nRCS/17, 4(1) \\n \\n \\n \\n \\n \\n \\nRCS/17, 8(2) \\n \\nChief Counsel \\n \\n \\n \\n \\n \\n \\nChief Counsel \\n \\n \\n \\n \\n \\n \\nChief Financial \\nOfficer (CFO) \\n \\n \\n \\n \\n \\n \\nInformation \\nTechnology \\n \\n \\n \\n \\n \\nInformation \\nTechnology \\n \\nDigest Section Records. \\n \\n \\n \\n \\n \\n \\nLegislation and Proposed \\nLegislation. (Job No. DAA-\\n0058-2012-0005-0024) \\n \\n \\n \\n \\nTop-Level and \\nBusiness/Functional-Level \\nGovernance Board Policy \\nRecords. (Job No. DAA-0058-\\n2023-0001-0001, pending \\nNARA approval) \\n \\n \\nGAO Reports. (Job No. N1-\\n58-97-4, Item 4) \\n \\n \\n \\n \\n \\nAdministrative Management \\nand Organization Records. \\n(Organizational History \\nRecords). \\n(Job No. NC-58-75-1, Item \\n1[2]) \\n \\n \\n \\nPERMANENT. \\nDisposition pending \\nNARA re-appraisal. Do \\nnot destroy. \\n \\nPERMANENT. \\nCut off files at the end of \\neach Congressional \\nSession. \\nRetire to Records Center \\nafter 5 years. \\nTransfer to NARA after \\n20 years. \\n \\nPERMANENT. \\nCut off at the end of the \\nfiscal year. \\nTransfer to NARA 15 \\nyears after cutoff or upon \\nboard decommissioning, \\nwhichever is sooner. \\n \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n20 years old. \\n \\nPERMANENT. \\nCut off annually or on \\ncompletion of study. \\nRetire to Records Center \\nafter 5 years or when no \\nlonger needed. \\nTransfer to NARA after \\n10 years. \\n \\nRCS/17, \\n9(1)(A) \\n \\n \\nInformation \\nTechnology \\n \\n \\nStudy Group or Task Force \\nFiles (Record copy of final \\nreports, briefing papers, \\npublications, etc). \\n(Job No. N1-58-97-4, Item \\n9[1][A]) \\n \\n \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n20 years old. \\nRCS/17, \\n10(1)(A) \\n \\nInformation \\nTechnology \\n \\nCommittee, Meeting, and \\nConference Records (Record \\ncopy of agenda, briefing \\npapers, presentation materials, \\netc). \\n(Job No. N1-97-4, Item \\n10[1][A]) \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n20 years old. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n609 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\nRCS/17, 12(1) \\n \\nInformation \\nTechnology \\n \\n \\nReading Files \\n(Correspondence signed by the \\nChief Information Officer or \\nDeputy Chief Information \\nOfficer). \\n(Job No. N1-58-97-4, Item \\n12[1]) \\n \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 2 years old. \\nTransfer to NARA when \\n20 years old. \\n \\nRCS/17, \\n20(1)A \\n \\nInformation \\nTechnology \\n \\n \\nTax Processing Systems and \\nAdministrative Systems \\nProject Files (Initiation phase \\ndocumentation for Permanent. \\nadministrative systems). \\n(Job No. N1-58-97-4, Item \\n20[1][A]) \\n \\nPERMANENT. \\nTransfer to NARA with \\nsystem. \\n \\n \\nRCS/17, \\n20(2)A \\n \\nInformation \\nTechnology \\n \\n \\nTax Processing Systems and \\nAdministrative Systems \\nProject Files \\n(Design/Development phase \\ndocumentation for Permanent. \\nadministrative systems). \\n(Job No. N1-58-97-4, Item \\n20[2][A]) \\n \\nPERMANENT. \\nTransfer to NARA with \\nsystem. \\n \\n \\nRCS/17, \\n20(3)A \\n \\nInformation \\nTechnology \\n \\n \\nTax Processing Systems and \\nAdministrative Systems \\nProject Files \\n(Implementation/Operation \\nphase documentation for \\nPermanent. administrative \\nsystems). \\n(Job No. N1-58-97-4, Item \\n20[3][A]) \\n \\nPERMANENT. \\nTransfer to NARA with \\nsystem. \\n \\n \\nRCS/18, 12 \\n \\nEnterprise \\nComputing Center \\n- Detroit \\n \\n \\nStatistics of Income \\nHistorical Tape Files. \\n(Job No. NN-173-170, Item 31) \\n \\nPERMANENT. \\nRetain record copy of all \\nhistorical tape files. \\nTransfer one copy, \\nalong with \\ndocumentation to NARA \\nupon notification by SOI \\nDivision. \\n \\nRCS/18, 29 \\n \\nEnterprise \\nComputing Center \\n- Detroit \\n \\n \\nFile Definition or Data \\nDictionary. \\n(Job No. N1-58-93-3, Item 29) \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 10 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/18, 36 \\n \\nEnterprise \\nComputing Center \\n \\n \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n610 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n- Detroit \\n \\nFinal Perfected Master Files \\n(Total Survey File). \\n(Job No. N1-58-93-3, Item 36) \\n \\nRetire to Records Center \\nwhen 10 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/20, 4A1a \\n \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\n \\nDirectives (Records available \\nto public, 1995-Present, paper \\nnot converted to microfilm). \\n(Job No. N1-58-99-3) \\n \\nPERMANENT. \\nCut off or close files at \\nthe end of the calendar \\nyear. \\nTransfer to NARA 1 \\nmonth after end of \\ncalendar year. \\n \\nRCS/20, 4A1c \\n \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\n \\nDirectives (Records available \\nto public, 1995-present, paper \\nconverted to CD-ROM). \\n(Job No. N1-58-99-3) \\n \\nPERMANENT. \\nCut off or close files at \\nthe end of the calendar \\nyear. \\nTransfer to NARA 1 \\nmonth after end of \\ncalendar year. \\n \\nRCS/20, 4A3a \\n \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\nDirectives (Records available \\nto public, 1918-1994, \\nmicrofilm). \\n(Job No. N1-58-99-3) \\n \\nPERMANENT. \\nTransfer to NARA upon \\napproval of Schedule. \\n \\nRCS/20, 4A3b \\n \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\nDirectives (Records available \\nto public, 1995-present, \\nmicrofilm). \\n(Job No. N1-58-99-3) \\n \\nPERMANENT. \\nTransfer to NARA upon \\napproval of Schedule. \\n \\nRCS/20, 4B1a \\n \\n \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\n \\nDirectives (Records NOT \\navailable to public, 1995-\\nPresent, paper not converted \\nto microfilm). \\n(Job No. N1-58-99-3) \\n \\n \\nPERMANENT. \\nCut off or close files at \\nthe end of the calendar \\nyear. \\nRetire to Records Center \\nwithin 6 months of end of \\ncalendar year. \\nTransfer to NARA when \\n3 years old. \\n \\nRCS/20,4B1c \\n \\n \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\n \\nDirectives (Records NOT \\navailable to public, 1995-\\npresent, paper converted to \\nCD-ROM). \\n(Job No. N1-58-99-3) \\n \\n \\nPERMANENT. \\nCut off or close files at \\nthe end of the calendar \\nyear. \\nRetire to Records Center \\nwithin 6 months of \\ncalendar year. \\nTransfer to NARA when \\n3 years old. \\n \\nRCS/20,4B3a \\n \\n \\n \\nDirectives (Records NOT \\navailable to public, 1918-\\n \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n611 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\n1994, microfilm). \\n(Job No. N1-58-99-3) \\nTransfer to NARA upon \\napproval of this \\nSchedule. \\n \\nRCS/20, 4B3b \\n \\n \\nAdministration/ \\nOrganization \\nSupport Operation \\n \\n \\nDirectives (Records NOT \\navailable to public, 1995-\\npresent, microfilm). \\n(Job No. N1-58-99-3) \\n \\nPERMANENT. \\nTransfer to NARA upon \\napproval of this \\nSchedule. \\n \\nRCS/21, 1A \\n \\nStrategic Planning \\nDivision \\n \\n \\nStrategic Planning \\nDocumentation. \\n(Job No. N1-58-96-1, Item 1A) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\nfiscal year. \\nRetire to Records Center \\nwhen 3 years old. \\nTransfer to NARA when \\n10 years old. \\n \\nRCS/21, \\n4A1b \\n \\n \\nStrategic Planning \\nDivision \\n \\n \\nOrganizational History Files \\n(microfilm records). \\n(Job No. N1-58-96-1, Item 4) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\nfiscal year. \\nTransfer to NARA, after \\nverification of the \\nmicrofilm, at the end of \\nthe fiscal year. \\n \\nRCS/21, 4A2 \\n \\nStrategic Planning \\nDivision \\n \\n \\nOrganization History \\nFiles (Not microfilm: paper \\nrecords). \\n(Job No. N1-58-96-1, Item \\n4) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\nfiscal year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n15 years old. \\n \\nRCS/21, 5 \\n \\nStrategic Planning \\nDivision \\n \\n \\nInstructions for Data Base \\nDevelopment Other than \\nTCMP. \\n(Job No. N1-58-89-4, Item 10) \\n \\n \\n \\nPERMANENT. \\nRetire to Records Center \\n1 year after project \\ncompletion \\nRetire to Records Center \\n1 year after project \\ncompletion. \\nTransfer to NARA 15 \\nyears after project \\ncompletion. \\n \\nRCS/21, 6 \\n \\nStrategic Planning \\nDivision \\n \\n \\nCompleted Project Tape \\nFiles Other than TCMP \\n(Machine Readable Records) \\n(Job No. N1-58-89-4, Item 11) \\n \\n \\nPERMANENT. \\nRetire to Records Center \\n1 year after project \\ncompletion \\nTransfer to NARA when \\n5 years old. \\n \\nRCS/21, 7 \\n \\nStrategic Planning \\n \\n \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n612 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nDivision \\n \\nDocumentation on \\nRequirements and/or \\nSpecifications for \\nDevelopment of Workload \\nSelection System Data Base \\nFile. (Job No. N1-58-89-4, Item \\n12) \\nRetire to Records Center \\n1 year after project \\ncompletion. \\nTransfer to NARA 15 \\nyears after project \\ncompletion. \\n \\nRCS/21, \\n16A3 \\n \\nStrategic Planning \\nDivision \\n \\n \\nSpecial One-Time Studies - \\nAlternative Strategies for Tax \\nAdministration (ASTA) and \\nDeferred Adverse Tax \\nConsequences (DACTC) \\n(Final Reports). \\n(Job No. N1-58-89-4, Item \\n62A3) \\n \\nPERMANENT. \\nTransfer to NARA in 5 \\nyear blocks when 5 years \\nold. \\n \\n \\nRCS/21,16B1 \\n \\nStrategic Planning \\nDivision \\n \\n \\nSpecial One-Time Studies - \\nTaxpayer Attitude Surveys \\n(Survey micro data in machine-\\nreadable form). \\n(Job No. N1-58-89-4, Item \\n62B1) \\n \\nPERMANENT. \\nTransfer each data set \\nto NARA 3 years after \\ncompletion of the survey. \\n \\n \\nRCS/21,16B2 \\n \\nStrategic Planning \\nDivision \\n \\n \\nSpecial One-Time Studies –\\nTaxpayer Attitude Surveys \\n(Documentation describing the \\ndata elements, codes and \\nother information relating to \\neach data set). \\n(Job No. N1-58-89-4,Item \\n62B2) \\n \\nPERMANENT. \\nTransfer with \\ncorresponding data set. \\n \\n \\nRCS/21, \\n16B4 \\n \\n \\nStrategic Planning \\nDivision \\n \\n \\nSpecial One-Time Studies- \\nTaxpayer Attitude Surveys \\n(Final Reports). \\n(Job No. N1-58-89-4, Item \\n62B4) \\n \\nPERMANENT. \\nTransfer to NARA 3 \\nyears after completion of \\nthe survey. \\n \\nRCS/22, 1(1) \\n \\nTax Administration \\n- Compliance \\n \\nAdministrative Management \\nand Organization Records \\n(Policy, Practice and Program \\nrecords). (Job No. N1-58-11-15, \\nItem 1) \\n \\n \\nPERMANENT. \\nCut off correspondence \\nannually; studies and \\ncase files upon \\ncompletion of study or at \\nappropriate phase. \\nRetire to Records Center \\n5 years after cutoff. \\nTransfer to NARA 10 \\nyears after cutoff. \\n \\nRCS/22, 1(2) \\n \\nTax Administration \\n- Compliance \\n \\n \\nAdministrative Management \\nand Organization Records \\n(History records). (Job No. N1-\\n \\nPERMANENT. \\nCut off annually or upon \\ncompletion of study. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n613 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n58-11-15, Item 2) \\n \\n \\nRetire to Records Center \\n5 years after cutoff or \\nwhen no longer needed. \\nTransfer to NARA 10 \\nyears after cutoff. \\n \\nRCS/22, \\n12A(1) \\n \\nTax Administration \\n- Compliance \\n \\n \\nForms Development Case \\nFiles (Record copy of IRS Tax \\nForms and related \\ninstructions). (Job No. N1-58-\\n12-4, Item 12A1) \\n \\nPERMANENT. \\nTransfer to NARA when \\n25 years old. \\n \\nRCS/22, \\n12A(2)(a) \\n \\nTax Administration \\n- Compliance \\n \\n \\nForms Development Case \\nFiles (Background files for \\nForm 1040 series, Form 1120 \\nseries, and W series). (Job No. \\nN1-58-12-4, Item 12A2a) \\n \\nPERMANENT. \\nCut off at the end of the \\ntax year. \\nTransfer to offsite \\nstorage when 5 years \\nold. \\nTransfer to NARA when \\n15 years old. \\n \\nRCS/22, 16(1) \\n \\nTax Administration \\n- Compliance \\n \\n \\nCalendars and Schedules \\n(1990 to Present). These \\nrecords document the daily \\nactivities of the Deputy \\nCommissioner, Services and \\nEnforcement. (N1-58-98-1, \\nItem 2) \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5-\\nyear blocks when 10 \\nyears old. \\n \\nRCS/22, \\n17(1) \\n \\nTax Administration \\n- Compliance \\n \\n \\nReading Files that pertain to \\nthe Deputy Commissioner, \\nServices and Enforcement \\norganization and management \\nof operations. \\n(N1-58-98-1, Item 7) \\n \\nPERMANENT. \\nCut off annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5-\\nyear blocks when 10 \\nyears old. \\n \\nRCS/22, \\n18(1) \\n \\n \\n \\n \\n \\n \\n \\nRCS/24, 95(5) \\n \\nTax Administration \\n- Compliance \\n \\n \\n \\n \\n \\n \\n \\nTE/GE \\n \\n \\n \\nSubject Files (1990 to \\nPresent). Subject files on \\nprogram and policy issues. \\n(N1-58-98-1, Item 9) \\n \\n \\n \\n \\n \\nAnnualEmployer’s Return for \\nEmployee’s Pension or \\nProfit-Sharing Plans. Master \\nFile (structured database with \\nIR 5500-EZ information). (Job \\nNo. N1-58-08-13) \\n \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center \\n5 years after cutoff. \\nTransfer to NARA in 5-\\nyear blocks when most \\nrecent record is 10 years \\nold. \\n \\nPERMANENT. \\nDOL will transfer a copy \\nof the structured \\ndatabase in accordance \\nto 36 CFR 1228.270. \\nAfter initial transfer of \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n614 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\ndatabase to NARA, \\ntransfer a copy of the \\ndatabase annually to \\nNARA 1 year after the \\nbeginning of each \\nprocessing year (July 1). \\n \\nRCS/25,1A \\n \\nSOI \\n \\nGeneral Administration and \\nManagement Files (SOI \\nProgram Correspondence and \\nManagement Files). (Job No. \\nDAA-0058-2017-0019, pending \\nNARA approval) \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when newest \\npublications are 15 years \\nold and oldest \\npublications are 20 years \\nold. \\n \\nRCS/25, 3B \\n \\n \\n \\n \\n \\nRCS/25, 3C \\nSOI \\n \\n \\n \\n \\n \\nSOI \\nUnpublished Source Books \\n(Paper records that cannot be \\nmicrofilmed). (Job No. DAA-\\n0058-2017-0019, pending \\nNARA approval) \\n \\nUnpublished Source Books \\n(Microfilm). (Job No. DAA-\\n0058-2017-0019, pending \\nNARA approval) \\n \\n \\nPERMANENT. \\nTransfer to NARA in \\n2024 in one block when \\nnewest records are 25 \\nyears old. \\n \\nPERMANENT. \\nTransfer to NARA in \\n2024 in one block when \\nnewest records are 25 \\nyears old. \\nRCS/25, 4A \\nSOI \\nTabulations (Unpublished \\nTabulations). (Job No. DAA-\\n0058-2017-0019, pending \\nNARA approval) \\n \\nPERMANENT. \\nCut off at end of \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecords are 15 years old \\nand oldest records are \\n20 years old. \\n \\n \\n \\n \\nRCS/25, 6A1 \\n \\nSOI \\nStatistics of Income Study \\nFiles (Unpublished Studies, \\nStudy Files). (Job No. DAA-\\n0058-2017-0019, pending \\nNARA approval) \\n \\n \\nPERMANENT. \\nCut off at end of \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecords are 15 years old \\nand oldest records are \\n20 years old. \\n \\nRCS/25, 6A2 \\n \\n \\nSOI \\n \\nStatistics of Income Study \\nFiles (Unpublished Studies, \\nDocumentation). (Job No. \\nDAA-0058-2017-0019) \\n \\n \\nPERMANENT. \\nCut off at end of \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecords are 15 years old \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n615 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nand oldest records are \\n20 years old. \\n \\nRCS/25, 6B1 \\n \\n \\nSOI \\n \\nStatistics of Income Study \\nFiles (Public-Use Studies, \\nStudy Files). (Job No. DAA-\\n0058-2017-0019, pending \\nNARA approval) \\n \\nPERMANENT. \\nCut off at end of \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecords are 15 years old \\nand oldest records are \\n20 years old. \\n \\nRCS/25, 6B2 \\n \\nSOI \\n \\nStatistics of Income Study \\nFiles (Public-Use Studies, \\nDocumentation). (Job No. \\nDAA-0058-2017-0019, pending \\nNARA approval) \\n \\nPERMANENT. \\nCut off at end of \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecords are 15 years old \\nand oldest records are \\n20 years old. \\n \\nRCS/25, 8 \\n \\nSOI \\n \\nSOI Bulletins and Other \\nPaper Publications. \\n(Job No. DAA-0058-2017-\\n0019, pending NARA approval) \\n \\n \\n \\nPERMANENT. \\nCut off at end of \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecords are 15 years old \\nand oldest records are \\n20 years old. \\n \\nRCS/26, 1 \\n \\nTax Administration \\n-LB&I \\n \\n \\nGeneral Administration \\nand Management Files. \\n(Job No. N1-58-88-5, Item 1) \\n \\n \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/26, 2 \\n \\nTax Administration \\n-LB&I \\n \\n \\nOffice of the \\nCommissioner (LB&I) \\nPolicy Files. \\n(Job No. N1-58-88-5, Item \\n2) \\n \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/26, 4 \\n \\nTax Administration \\n-LB&I \\n \\n \\nLegislation and Regulation \\nRecords. \\n(Job No. N1-58-88-5, Item 4) \\n \\n \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/26, 18 \\n \\nTax Administration \\n-LB&I \\n \\n \\nRecords of Industry-wide \\nPrograms with Other \\nGovernments. \\n(Job No. N1-58-88-5, Item 19) \\n \\n \\n \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5-\\nyear blocks when 15 \\nyears old. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n616 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\nRCS/26, 20 \\n \\nTax Administration \\n-LB&I \\n \\n \\nInternational Organization \\nFiles. (Job No. N1-58-88-5, \\nItem 21) \\n \\n \\n \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA in 5-\\nyear blocks when 30 \\nyears old. \\n \\nRCS/26, 29 \\n \\nTax Administration \\n-LB&I \\n \\n \\nProject Completion Reports \\nfor Tax Administration \\nAssistance Projects (TAAS). \\n(Job No. N1-58-88-5, Item 31) \\n \\n \\nPERMANENT. \\nCut off files annually. \\nTransfer to NARA 25 \\nyears after completion of \\nthe project. \\n \\nRCS/26, 33 \\n \\nTax Administration \\n-LB&I \\n \\n \\nInter-American Center of \\nTax Administrators (CIAT) \\nFiles (Job No. N1-58-88-5, \\nItem 35) \\n \\n \\n \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/26, 34 \\n \\nTax Administration \\n-LB&I \\n \\n \\nInter-American Center of Tax \\nAdministrators (CIAT) \\nGeneral Correspondence. \\n(Job No. N1-58-88-5, Item 36) \\n \\n \\n \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/26, 35 \\n \\nTax Administration \\n-LB&I \\n \\nInter-American Center of Tax \\nAdministrators (CIAT) \\nBriefing Books. \\n(Job No. N1-58-88-5, Item 37) \\n \\n \\n \\nPERMANENT. \\nCut off files annually. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/27, 3 \\n \\nCompliance \\nResearch \\n \\nSurvey Scope and \\nObjectives. (Job No. NC1-58-\\n85-2, Item 2). \\n \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/27, 4 \\n \\nCompliance \\nResearch \\n \\nNRP Study Prospectus. (Job \\nNo. N1-58-05-7, Item 2). \\n \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/27, 5 \\n \\nCompliance \\nResearch \\n \\nFinal Sample Design. \\n(Job No. N1-58-05-7, Item 3) \\n \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5-\\nyear blocks when 30 \\nyears old (with Study File \\nin RCS 27, Item 9). \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n617 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\nRCS/27, 6 \\n \\nCompliance \\nResearch \\n \\nData Maps and Data \\nDictionaries. \\n(Job No. N1-58-05-7, Item 5) \\n \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5-\\nyear blocks when 30 \\nyears old (with Study File \\nin RCS 27, Item 9). \\n \\nRCS/27, 7 \\n \\nCompliance \\nResearch \\n \\nSample Selection \\nRequirements. \\n(Job No. N1-58-05-7, Item 4) \\n \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA in 5-\\nyear blocks when 30 \\nyears old (with Study File \\nin RCS 27, Item 9). \\n \\nRCS/27, 8 \\n \\nCompliance \\nResearch \\n \\nProject Planning. (Job No. \\nNC1-58-89-4, Item 8) \\n \\n \\n \\nPERMANENT. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n30 years old. \\n \\nRCS/27, 9 \\n \\nCompliance \\nResearch \\n \\nFinal Perfected Master Files \\n(Study File). (Job No. N1-58-\\n05-7, Item 6) \\n \\n \\nPERMANENT. \\nElectronic: House in the \\nDCC \\nTransfer to NARA in 5-\\nyear blocks when 30 \\nyears old. \\n \\nRCS/33, 1 \\n \\nLegislative Affairs \\n \\nSubject Files. \\n(Job No. N1-58-97-6, Item 1) \\n \\n \\nPERMANENT. \\nTransfer to NARA when \\n10 years old. \\n \\nRCS/33, 4 \\n \\nLegislative Affairs \\n \\nCongressional Hearings and \\nStatements. \\n(Job No. N1-58-97-6, Item 4) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\nCongressional session. \\nTransfer to NARA when \\n10 years old. \\n \\nRCS/33, 8(1) \\n \\nLegislative Affairs \\n \\nLegislative Proposals for \\nenacted proposals. \\n(Job No. N1-58-97-6, Item 8[1]) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\nCongressional session. \\nRetire to Records Center \\nwhen 5 years old. \\nTransfer to NARA when \\n20 years old. \\n \\nRCS/33, 8(2) \\n \\nLegislative Affairs \\n \\nLegislative Proposals that \\nare not enacted. (Job No. N1-\\n58-97-6, Item 8[2]) \\n \\n \\n \\nPERMANENT. \\nCut off files at the end of \\neach Congressional \\nsession. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n618 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nRetire to Records Center \\nwhen 10 years old. \\nTransfer to NARA when \\n20 years old. \\n \\nRCS/33, 9 \\n \\n \\n \\n \\n \\nRCS/33, 10B \\n \\n \\n \\n \\n \\n \\n \\nRCS/33, 10D \\n \\n \\n \\n \\n \\n \\n \\nRCS/33, 11B \\n \\n \\n \\n \\n \\nRCS/33, 11D \\n \\n \\n \\n \\n \\nRCS/33, 12B \\n \\n \\n \\n \\n \\n \\n \\nRCS/33, 12D \\n \\n \\nLegislative Affairs \\n \\n \\n \\n \\n \\nLegislative Affairs \\n \\n \\n \\n \\n \\n \\n \\nLegislative Affairs \\n \\n \\n \\n \\n \\n \\n \\nLegislative Affairs \\n \\n \\n \\n \\n \\nLegislative Affairs \\n \\n \\n \\n \\n \\nLegislative Affairs \\n \\n \\n \\n \\n \\n \\n \\nLegislative Affairs \\n \\nPublic Laws. \\n(Job No. N1-58-97-6, Item 9) \\n \\n \\n \\n \\nLegislative Affairs, Tracking \\nand Implementation Services \\n(LATIS) Legislative \\nImplementation Tracking \\n(UTS) Application System \\nData/Master Data Files. (Job \\nNo. N1-58-09-50) \\n \\nLegislative Affairs, Tracking \\nand Implementation Services \\n(LATIS) Legislative \\nImplementation Tracking \\n(UTS) Application System \\nDocumentation. (Job No. N1-\\n58-09-50) \\n \\nLegislative Analysis, \\nTracking and Implementation \\nServices Tax Gap System \\nData/Master Data Files. (Job \\nNo. N1-58-09-54) \\n \\nLegislative Analysis, \\nTracking and Implementation \\nServices Tax Gap System \\nDocumentation. (Job No. N1-\\n58-09-54) \\n \\nLegislative Analysis, \\nTracking and Implementation \\nServices Taxpayer \\nAssistance Blueprint \\nApplication System \\nData/Master Data Files. (Job \\nNo. N1-58-09-51) \\n \\nLegislative Analysis, \\nTracking and Implementation \\nServices Taxpayer \\nAssistance Blueprint \\nApplication System \\n \\nPERMANENT. \\nCut off at the end of the \\nCongressional Session. \\nTransfer to NARA when \\n20 years old. \\n \\nPERMANENT. \\nCut off at end of \\nLegislative Session. \\nTransfer to NARA 10 \\nyears after cutoff. \\n \\n \\n \\nPERMANENT. \\nCut off at end of \\nLegislative Session. \\nTransfer to NARA 10 \\nyears after cutoff. \\n \\n \\n \\nPERMANENT. \\nCut off at end of \\nLegislative Session. \\nTransfer to NARA 10 \\nyears after cutoff. \\n \\nPERMANENT. \\nCut off at end of \\nLegislative Session. \\nTransfer to NARA 10 \\nyears after cutoff. \\n \\nPERMANENT. \\nCut off at end of \\nTaxpayer Assistance \\nBlueprint Initiative. \\nTransfer to NARA 10 \\nyears after cutoff. \\n \\n \\nPERMANENT. \\nCut off at end of \\nTaxpayer Assistance \\nBlueprint Initiative. \\nTransfer to NARA 10 \\nyears after cutoff. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n619 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nDocumentation. (Job No. N1-\\n58-09-51) \\n \\n \\nRCS/34, 1A1 \\nC&L \\n \\nIRS News Releases issued by \\nHeadquarters created through \\n1996. (Job No. N1-58-97-3, \\nItem 1A1) \\n \\nPERMANENT. \\nUpon approval of this \\nschedule, transfer to \\nNARA. \\nRCS/34, 1A2 \\nC&L \\n \\nIRS News Releases issued by \\nHeadquarters created 1997 \\nand beyond. \\n(Job No. N1-58-97-3, Item 1A2) \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire in 2-year blocks to \\nRecords Center when \\nthe oldest record is 2 \\nyears old. \\nTransfer to NARA in 4 \\nyears blocks when the \\nnewest record is 4 years \\nold. \\n \\nRCS/34, 1B1 \\n \\nC&L \\n \\n \\nIRS News Releases issued by \\nthe Field through 1996. \\n(Job No. N1-58-97-3, Item \\n1B1) \\n \\n \\nPERMANENT. \\nUpon approval of this \\nschedule, transfer to \\nNARA. \\n \\nRCS/34, 1B2 \\n \\nC&L \\n \\n \\nIRS Newsletters issued by \\nField through 1997 and \\nbeyond. \\n(Job No. N1-58-97-3, Item \\n1B2) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire in 5-year blocks to \\nRecords Center when \\nthe oldest record is 5 \\nyears old. \\nTransfer to NARA in 5-\\nyear blocks when the \\nnewest record is 10 \\nyears old. \\n \\nRCS/34, 2A. \\n \\nC&L \\n \\n \\nIRS Newsletters issued by the \\nField. (Job No. N1-58-97-3, \\nItem 2A) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire in 2-year blocks to \\nRecords Center when the \\noldest record is 2 years \\nold. \\nTransfer to NARA in 4-\\nyear blocks when the \\nnewest record is 4 years \\nold. \\n \\nRCS/34, 2B. \\n \\nC&L \\n \\n \\nIRS Newsletters issued by the \\nField. (Job No. N1-58-97-3, \\nItem 2B) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n620 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n \\n \\nRetire in 5-year blocks to \\nRecords Center when \\nthe oldest record is 5 \\nyears old. \\nTransfer to NARA in 5-\\nyear blocks when the \\nnewest record is 10 \\nyears old. \\n \\nRCS/34, 3A \\n \\nC&L \\n \\n \\nFact Sheets created through \\n1996. (Job No. N1-58-97-3, \\nItem 3A) \\n \\n \\n \\nPERMANENT. \\nUpon approval of this \\nschedule, transfer to \\nNARA. \\n \\n \\nRCS/34, 3B \\n \\nC&L \\n \\n \\nFact Sheets created in 1997 \\nand beyond. \\n(Job No. N1-58-97-3, Item \\n3B) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of \\ncalendar year. \\nRetire to Record Center \\nin 2 year blocks when \\noldest record is 2 years \\nold. \\nTransfer to NARA in 4-\\nyear blocks when the \\nnewest record is 4 years \\nold. \\n \\nRCS/34, 4A \\n \\nC&L \\n \\n \\nData Book - Record Copy \\n(Job No. N1-58-97-3, Item 4A) \\n \\nPERMANENT. \\nTransfer one copy to \\nNARA upon issuance. \\n \\nRCS/34, 5A1\\n \\n \\n \\nC&L \\n \\n \\nSpeech Files - Record copy \\nof speeches delivered by the \\nCommissioner, Deputy \\nCommissioner, 1987-1992 \\n(Job No. N1-58-97-3, Item \\n5A1) \\n \\nPERMANENT. \\nUpon approval of this \\nschedule, transfer to \\nNARA \\n \\n \\nRCS/34, 5A2 \\n \\nC&L \\n \\n \\nSpeech Files - Record copy \\nof speeches delivered by the \\nCommissioner, Deputy \\nCommissioner, 1993 - \\nPresent. \\n(Job No. N1-58-96-4, Item \\n9A) \\n \\nPERMANENT. \\nCut off at the end of \\ncalendar year. \\nRetire to Record Center \\nwhen 5 years old. \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/34, 5B \\n \\nC&L \\n \\n \\nSpeech Files - Record copy of \\nspeeches delivered by the \\nRegional Commissioners, \\nDistrict Directors or Service \\nCenter Directors, 1987- \\n \\nPERMANENT. \\nCut off at the end of \\ncalendar year. \\nRetire to Record Center \\nwhen 5 years old. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n621 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nPresent. \\n(Job No. N1-58-97-3, Item 5B) \\nTransfer to NARA in 5 \\nyear blocks when 10 \\nyears old. \\n \\nRCS/34, 6 \\nA(1)(a)&(b) \\n \\n \\nC&L \\n \\n \\nStill Pictures (Prints) of \\nSenior IRS officials including, \\nbut not limited to, the \\nCommissioner, Deputy Com- \\nmissioner, Chief Counsel, \\nAssistant Commissioners, \\nRegional Commissioners, \\nDistrict Directors, and Service \\nCenter Directors. (Job No. N1-\\n58-97-3, Items 6A[1][a]&[b]) \\n \\nPERMANENT. \\nTransfer to NARA in 5-\\nyear blocks when oldest \\nprint is 5 years old. \\n \\n \\nRCS/34, \\n6A(2)(a)&(b) \\n \\n \\nC&L \\n \\n \\nStill Pictures (Prints) of \\nImportant IRS events and \\nfunctions that document the \\nmission of the agency. (Job \\nNo. N1-58-97-3, Items \\n6A[2][a]&[b]) \\n \\nPERMANENT. \\nTransfer to NARA in 5-\\nyear blocks when oldest \\nprint is 5 years old. \\n \\n \\nRCS/34, \\n6B(1)(a)&(b) \\n \\n \\nC&L \\n \\n \\nBlack and White Negatives -\\nSenior IRS officials, including \\nbut not limited to, the \\nCommissioner, Deputy \\nCommissioner, Chief Counsel, \\nAssistant Commissioners, \\nRegional Commissioners, \\nDistrict Directors, and Service \\nCenter Directors. (Job No. N1-\\n58-97-3, Items 6B[1][a]&[b]) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when the \\noldest negative is 5 years \\nold. \\n \\n \\nRCS/34, \\n6B(2)(a)&(b) \\n \\n \\nC&L \\n \\n \\nBlack and White Negatives of \\nimportant IRS events and \\nfunctions that document the \\nmission of the agency. (Job No. \\nN1-58-97-3, Items \\n6B[2]&[a]&[b]) \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when the \\noldest negative is 5 years \\nold. \\n \\nRCS/34, \\n6C(1)(a)&(b) \\n \\n \\nC&L \\n \\n \\nColor Negatives - Portraits of \\nsenior IRS officials, including, \\nbut not limited to, the \\nCommissioner, Deputy \\nCommissioner, Chief Counsel, \\nAssistant Commissioners, \\nRegional Commissioners, \\nDistrict Directors and Service \\nCenter Directors. (Job No. N1-\\n58-97-3, Items 6C[1][a]&[b]) \\n \\nPERMANENT. \\nTransfer to NARA in 5-\\nyear blocks when the \\noldest negative is 5 years \\nold. \\n \\n \\nRCS/34, \\n \\nC&L \\n \\n \\nPERMANENT. \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n622 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\n6C(2)(a)&(b) \\n \\n \\nColor Negatives - Portraits of \\nImportant IRS events officials, \\nincluding, but not limited to, the \\nCommissioner, Deputy \\nCommissioner, Chief Counsel, \\nAssistant Commissioners, \\nRegional Commissioners, \\nDistrict Directors and Service \\nCenter Directors. (Job No. N1-\\n58-97-3, Items 6C[2][a]&[b]) \\nTransfer to NARA in 5-\\nyear blocks when the \\noldest negative is 5 years \\nold. \\n \\n \\nRCS/34, \\n6D(1)(a)&(b) \\n \\n \\nC&L \\n \\n \\nSlides and Filmstrips - Senior \\nIRS officials, including but not \\nlimited to, the Commissioner, \\nDeputy Commissioner, Chief \\nCounsel, Assistant \\nCommissioners, Regional \\nCommissioners, District \\nDirectors and Service Center \\nDirectors. (Job No. N1-58-97-3, \\nItems 6D[1][a]&[b]) \\n \\nPERMANENT. \\nTransfer to NARA in 5-\\nyear blocks when the \\noldest negative is 5 years \\nold. \\n \\n \\nRCS/34, \\n6D(2)(a)&(b) \\n \\n \\nC&L \\n \\n \\nSlides and Filmstrips and \\naccompanying audio \\nrecordings and/or scripts of \\nimportant IRS events and \\nfunctions that document the \\nmission of the agency. (Job No. \\nN1-58-97-3, Items 6D[2][a]&[b]) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA in 5-\\nyear blocks when the \\noldest slide or filmstrip is \\n5 years old. \\n \\nRCS/34, 6E \\n \\nC&L \\n \\n \\nIndexes, log books, and/or \\nwork orders for photo \\nassignments that provide \\ndescriptive access to A, B, C, \\nand/or D above. \\n(Job No. N1-58-97-3, Item 6E) \\n \\nPERMANENT. \\nTransfer documentation \\nwith corresponding \\nimages listed in A, B, C, \\nand/or D above. \\n \\n \\nRCS/34, \\n7A(1)(2) \\n \\n \\nC&L \\n \\n \\nAudiovisual Records – \\nAgency sponsored television \\nand radio public service \\nannouncements and production \\nfiles. (Job No. N1-58-97-3, \\nItems 7A [1] [2]) \\n \\nPERMANENT. \\nTransfer to NARA when \\n2 years old. \\n \\n \\nRCS/34, \\n7B(1)(2) \\n \\n \\nC&L \\n \\n \\nAudiovisual Records – \\nAgency sponsored video and \\naudio cassettes intended for \\npublic distribution, including \\ninstructional and taxpayer \\neducational material. \\n(Job No. N1-58-97-3, Items \\n7B[1][2]) \\n \\nPERMANENT. \\nTransfer to NARA when \\n2 years old. \\n \\n \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n36 IRS Permanent. Records Index \\nBack to Table of Contents \\n623 \\nRCS/ \\nItem No. \\nCustodial \\nOrganization \\n \\n \\nRecords Description \\n \\nAuthorized Disposition \\nRCS/34, \\n8A(1)(2) \\n \\nC&L \\n \\nTraining Videotapes -Relating \\nto the implementation of tax \\nadministration policy and \\nprocedures. (Job No. N1-58-\\n97-3, Items 8A [1] [2]) \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nTransfer to NARA when \\n2 years old. \\n \\nRCS/34, \\n9A(1)(2) \\n \\n \\nC&L \\n \\n \\nExternal Publications Issued \\nby Headquarters - Brochures, \\nbook marks, pamphlets \\ncontaining information available \\nto the general public on \\nimportant and/or new tax \\ninformation. (Job No. N1-58-97-\\n3, Items 9A [1] [2]) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nin \\n2-year blocks when the \\noldest record is 2 years \\nold. \\nTransfer to NARA in 4-\\nyear blocks when newest \\nrecord is 4 years old. \\n \\nRCS/34, \\n9B (1) (2). \\n \\n \\nC&L \\n \\n \\nExternal Publications Issued \\nby the Field. (Job No. N1-58-\\n97-3, Items 9B [1] [2]) \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records \\nCenters in 5-year blocks \\nwhen the oldest record is \\n5 years old. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecord is 10 years old. \\n \\nRCS/34, \\n10A (1) (2). \\n \\n \\nC&L \\n \\n \\nInternal Publications Issued \\nby Headquarters - Information \\navailable to IRS managers and \\nemployees nationwide on a \\nvariety of topics that document \\nchanges in tax administration \\nand the structure of the IRS in \\nbooklet, brochure, or pamphlet \\nformat. (Job No. N1-58-97-3, \\nItems 10A [1] [2]) \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nin 2-year blocks when \\nthe oldest record is 2 \\nyears old. \\nTransfer to NARA in 4-\\nyear blocks when the \\nnewest record is 4 years \\nold. \\n \\nRCS/34, \\n10B (1) (2). \\n \\n \\nC&L \\n \\n \\nInternal Publications Issued \\nby the Field. (Job No. N1-58-\\n97-3, Items 10B [1] [2]). \\n \\n \\n \\nPERMANENT. \\nCut off at the end of the \\ncalendar year. \\nRetire to Records Center \\nin 5-year blocks when \\nthe oldest record is 5 \\nyears old. \\nTransfer to NARA in 5-\\nyear blocks when newest \\nrecord is 10 years old. \\n \\n \\n \\n \\n \\n \\n \\n \\n\",\n \"Records Control Schedules – \\n37 Economic Stabilization Program \\nBack to Table of Contents \\n624 \\n \\nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 37 \\nECONOMIC STABILIZATION PROGRAM \\n \\nRecords Control Schedule (RCS) 37 is obsolete. \\n \\nThe records covered by this Schedule were created and accumulated by the former Office of the Assistant \\nCommissioner (Economic Stabilization) in the regional office, the Stabilization Program Branches in all district \\noffices and in subordinate field offices. \\nIRS discontinued this program in December 1974. \\n \\nAll temporary records should have already been destroyed; all permanent records should have been \\ntransferred to the National Archives and Records Administration (NARA). \\n \\n \\n\"\n]","isConversational":false}}},{"rowIdx":1173,"cells":{"file_name":{"kind":"string","value":"p5845.pdf"},"description":{"kind":"string","value":"0723 Publ 5845 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5845.pdf"},"text":{"kind":"list like","value":[" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDo you need a new \nEmployer Identification Number? \nIRS.gov/EIN \nGenerally, businesses need a new EIN when their ownership or structure has changed. Although changing \nthe name of your business does not require you to obtain a new EIN, you may wish to visit the Business \nName Change page to find out what actions are required if you change the name of your business. The \ninformation below provides answers to frequently asked questions about changing your EIN. If, after reading \nthe information below, you find that you need an EIN, please visit How to Apply for an EIN on IRS.gov. \nSole Proprietors \nYou will be required to obtain a new EIN if any of the following statements are true. \n• \nYou are subject to a bankruptcy proceeding. \n• \nYou incorporate. \n• \nYou take in partners and operate as a partnership. \n• \nYou purchase or inherit an existing business that you operate as a sole proprietorship. \nYou will not be required to obtain a new EIN if any of the following statements are true. \n• \nYou change the name of your business. \n• \nYou change your location and/or add other locations. \n• \nYou operate multiple businesses. \nCorporations \nYou will be required to obtain a new EIN if any of the following statements are true. \n• \nA corporation receives a new charter from the secretary of state. \n• \nYou are a subsidiary of a corporation using the parent’s EIN or you become a subsidiary of a corporation. \n• \nYou change to a partnership or a sole proprietorship. \n• \nA new corporation is created after a statutory merger. \nYou will not be required to obtain a new EIN if any of the following statements are true. \n• \nYou are a division of a corporation. \n• \nThe surviving corporation uses the existing EIN after a corporate merger. \n• \nA corporation declares bankruptcy. \n• \nThe corporate name or location changes. \n• \nA corporation chooses to be taxed as an S corporation. \n• \nReorganization of a corporation changes only the identity or place. \n• \nConversion at the state level with business structure remaining unchanged. \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPartnerships \nYou will be required to obtain a new EIN if any of the following statements are true. \n• You incorporate. \n• Your partnership is taken over by one of the partners and is operated as a sole proprietorship. \n• You end an old partnership and begin a new one. \nYou will not be required to obtain a new EIN if any of the following statements are true. \n• The partnership declares bankruptcy. \n• The partnership name changes. \n• You change the location of the partnership or add other locations. \n• A new partnership is formed as a result of the termination of a partnership under IRC section 708(b)(1)(B). \n• 50 percent or more of the ownership of the partnership (measured by interests in capital and profits) \nchanges hands within a twelve-month period (terminated partnerships under Reg. 301.6109-1). \nLimited Liability Company (LLC) \nAn LLC is an entity created by state statute. The IRS did not create a new tax classification for the LLC when \nit was created by the states; instead IRS uses the tax entity classifications it has always had for business \ntaxpayers: corporation, partnership, or disregarded as an entity separate from its owner, referred to as a \n“disregarded entity.” An LLC is always classified by the IRS as one of these types of taxable entities. If a \n“disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is \nowned by any other entity, it is treated as a branch or division of its owner. For more information on EINs for \nLLCs, visit IRS.gov. \nEstates \nYou will be required to obtain a new EIN if any of the following statements are true. \n• A trust is created with funds from the estate (not simply a continuation of the estate). \n• You represent an estate that operates a business after the owner’s death. \nYou will not be required to obtain a new EIN if any of the following statements are true. \n• The administrator, personal representative, or executor changes his/her name or address. \nTrusts \nYou will be required to obtain a new EIN if any of the following statements are true. \n• One person is the grantor/maker of many trusts. \n• A trust changes to an estate. \n• A living or intervivos trust changes to a testamentary trust. \n• A living trust terminates by distributing its property to a residual trust. \nYou will not be required to obtain a new EIN if any of the following statements are true. \n• The trustee changes. \n• The grantor or beneficiary changes his/her name or address. QR code\nDo You Need a New EIN? \nUse this QR Code to apply for one. \nPublication 5845 (7-2023) Catalog Number 94234M Department of the Treasury Internal Revenue Service www.irs.gov \n"],"string":"[\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nDo you need a new \\nEmployer Identification Number? \\nIRS.gov/EIN \\nGenerally, businesses need a new EIN when their ownership or structure has changed. Although changing \\nthe name of your business does not require you to obtain a new EIN, you may wish to visit the Business \\nName Change page to find out what actions are required if you change the name of your business. The \\ninformation below provides answers to frequently asked questions about changing your EIN. If, after reading \\nthe information below, you find that you need an EIN, please visit How to Apply for an EIN on IRS.gov. \\nSole Proprietors \\nYou will be required to obtain a new EIN if any of the following statements are true. \\n• \\nYou are subject to a bankruptcy proceeding. \\n• \\nYou incorporate. \\n• \\nYou take in partners and operate as a partnership. \\n• \\nYou purchase or inherit an existing business that you operate as a sole proprietorship. \\nYou will not be required to obtain a new EIN if any of the following statements are true. \\n• \\nYou change the name of your business. \\n• \\nYou change your location and/or add other locations. \\n• \\nYou operate multiple businesses. \\nCorporations \\nYou will be required to obtain a new EIN if any of the following statements are true. \\n• \\nA corporation receives a new charter from the secretary of state. \\n• \\nYou are a subsidiary of a corporation using the parent’s EIN or you become a subsidiary of a corporation. \\n• \\nYou change to a partnership or a sole proprietorship. \\n• \\nA new corporation is created after a statutory merger. \\nYou will not be required to obtain a new EIN if any of the following statements are true. \\n• \\nYou are a division of a corporation. \\n• \\nThe surviving corporation uses the existing EIN after a corporate merger. \\n• \\nA corporation declares bankruptcy. \\n• \\nThe corporate name or location changes. \\n• \\nA corporation chooses to be taxed as an S corporation. \\n• \\nReorganization of a corporation changes only the identity or place. \\n• \\nConversion at the state level with business structure remaining unchanged. \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nPartnerships \\nYou will be required to obtain a new EIN if any of the following statements are true. \\n• You incorporate. \\n• Your partnership is taken over by one of the partners and is operated as a sole proprietorship. \\n• You end an old partnership and begin a new one. \\nYou will not be required to obtain a new EIN if any of the following statements are true. \\n• The partnership declares bankruptcy. \\n• The partnership name changes. \\n• You change the location of the partnership or add other locations. \\n• A new partnership is formed as a result of the termination of a partnership under IRC section 708(b)(1)(B). \\n• 50 percent or more of the ownership of the partnership (measured by interests in capital and profits) \\nchanges hands within a twelve-month period (terminated partnerships under Reg. 301.6109-1). \\nLimited Liability Company (LLC) \\nAn LLC is an entity created by state statute. The IRS did not create a new tax classification for the LLC when \\nit was created by the states; instead IRS uses the tax entity classifications it has always had for business \\ntaxpayers: corporation, partnership, or disregarded as an entity separate from its owner, referred to as a \\n“disregarded entity.” An LLC is always classified by the IRS as one of these types of taxable entities. If a \\n“disregarded entity” is owned by an individual, it is treated as a sole proprietor. If the “disregarded entity” is \\nowned by any other entity, it is treated as a branch or division of its owner. For more information on EINs for \\nLLCs, visit IRS.gov. \\nEstates \\nYou will be required to obtain a new EIN if any of the following statements are true. \\n• A trust is created with funds from the estate (not simply a continuation of the estate). \\n• You represent an estate that operates a business after the owner’s death. \\nYou will not be required to obtain a new EIN if any of the following statements are true. \\n• The administrator, personal representative, or executor changes his/her name or address. \\nTrusts \\nYou will be required to obtain a new EIN if any of the following statements are true. \\n• One person is the grantor/maker of many trusts. \\n• A trust changes to an estate. \\n• A living or intervivos trust changes to a testamentary trust. \\n• A living trust terminates by distributing its property to a residual trust. \\nYou will not be required to obtain a new EIN if any of the following statements are true. \\n• The trustee changes. \\n• The grantor or beneficiary changes his/her name or address. QR code\\nDo You Need a New EIN? \\nUse this QR Code to apply for one. \\nPublication 5845 (7-2023) Catalog Number 94234M Department of the Treasury Internal Revenue Service www.irs.gov \\n\"\n]","isConversational":false}}},{"rowIdx":1174,"cells":{"file_name":{"kind":"string","value":"p5368.pdf"},"description":{"kind":"string","value":"0723 Publ 5368 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5368.pdf"},"text":{"kind":"list like","value":["2021 Gifts\nStatistics of Income\nwww.irs.gov/statistics | \nIndividual\nTax Statistics \nPublication 5368 (Rev. 7–2023) Catalog Number 73370D\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nThe Federal gift tax is a tax on the right to transfer property during life to other persons or organizations. Donors \nfile Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, to report gifts exceeding the \nannual exclusion amount. Most of the returns filed during a given year report gifts made during the previous \ncalendar year.\nThe Tax Cuts and Jobs Act was signed into law on December 22, 2017. This law, which went into effect as of \nJanuary 1, 2018, doubled the basic credit amount and lifetime exemption amounts from levels previously set in \n2010. This may have encouraged donors to increase giving, as these amount are set to revert back to 2010 levels \nat the end of 2025.\nThe annual exclusion amount for gifts given in 2020 was $15,000. The basic credit and lifetime exemption \namounts were $4,577,800 and $11,580,000, respectively (these amounts are inflation-indexed and adjusted \nannually). The top marginal tax rate for gifts remained 40 percent.\nHighlights of the Data \n●Donors filed 250,949 Form 709 returns in 2021,\namounting to nearly $182.6 billion in gifts. Of these,\n75.2 percent were for gifts given in 2020, almost\n19.0 percent were for 2019 gifts, and the remaining\n5.8 percent were for all other prior years. \n●Women filed 50.7 percent of the returns, of which\n0.4 percent were taxable. Men filed the remaining\nreturns (49.3 percent) and 0.3 percent of those were\ntaxable. \n●Donors gave 47.3 percent of gifts directly, totaling\nalmost $86.3 billion, and they transferred $96.3 bil\nlion via trusts. \n●Donors gave to 800,505 donees. Of these, almost\n81.2 percent were relatives of the donor, including\n52.4 percent who were their children. \n●Charities and charitable trusts accounted for 3.8 per\ncent of donees. Donors reported gifts of $14.8 billion\nto charities in 2021.\nhttps://www.irs.gov/statistics/soi-tax-stats-gift-tax-statistics\n0\n $10B\n $20B\n $30B\n $40B\nOther or\nunknown\nassets\nFarm assets\nPartnership and\nnoncorporate\nbusiness assets\nReal estate\nand mortgages\nStocks, bonds,\nand other funds\nCash\nAmount of Gifts Given, by Asset Type and Gender,\nFiling Year 2021 \nFemale\nMale\n0\n$20B\n$40B\n$60B\n$80B\nTransfer Method of Gifts, by Tax Status,\nFiling Year 2021\nTaxable\nNontaxable\nDirect gifts\nGrantor retained\nannuity trusts\nFamily trusts\nSimple trusts\nSplit-interest\ntrusts\nOther trust types\nChildren\n52% \nGrandchildren\n19%\nNoncharitable trusts\n7%\nNonrelative individuals\n9%\nOther relatives\n5%\nSpouse\n1%\nSiblings\n3%\nCharities\n4%\nDonees' Relationship to Donor, Filing Year 2021\nNontaxable\nTaxable\nNontaxable\nTaxable\n0\n120k\n122k\n124k\n126k\n128k\nFemale\ndonors\nMale\ndonors\nNumber of Returns Filed, by Donor\nGender and Tax Status,\nFiling Year 2021\nTotal\ndonees\n800,505\n"],"string":"[\n \"2021 Gifts\\nStatistics of Income\\nwww.irs.gov/statistics | \\nIndividual\\nTax Statistics \\nPublication 5368 (Rev. 7–2023) Catalog Number 73370D\\nDepartment of the Treasury Internal Revenue Service www.irs.gov\\nThe Federal gift tax is a tax on the right to transfer property during life to other persons or organizations. Donors \\nfile Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, to report gifts exceeding the \\nannual exclusion amount. Most of the returns filed during a given year report gifts made during the previous \\ncalendar year.\\nThe Tax Cuts and Jobs Act was signed into law on December 22, 2017. This law, which went into effect as of \\nJanuary 1, 2018, doubled the basic credit amount and lifetime exemption amounts from levels previously set in \\n2010. This may have encouraged donors to increase giving, as these amount are set to revert back to 2010 levels \\nat the end of 2025.\\nThe annual exclusion amount for gifts given in 2020 was $15,000. The basic credit and lifetime exemption \\namounts were $4,577,800 and $11,580,000, respectively (these amounts are inflation-indexed and adjusted \\nannually). The top marginal tax rate for gifts remained 40 percent.\\nHighlights of the Data \\n●Donors filed 250,949 Form 709 returns in 2021,\\namounting to nearly $182.6 billion in gifts. Of these,\\n75.2 percent were for gifts given in 2020, almost\\n19.0 percent were for 2019 gifts, and the remaining\\n5.8 percent were for all other prior years. \\n●Women filed 50.7 percent of the returns, of which\\n0.4 percent were taxable. Men filed the remaining\\nreturns (49.3 percent) and 0.3 percent of those were\\ntaxable. \\n●Donors gave 47.3 percent of gifts directly, totaling\\nalmost $86.3 billion, and they transferred $96.3 bil\\nlion via trusts. \\n●Donors gave to 800,505 donees. Of these, almost\\n81.2 percent were relatives of the donor, including\\n52.4 percent who were their children. \\n●Charities and charitable trusts accounted for 3.8 per\\ncent of donees. Donors reported gifts of $14.8 billion\\nto charities in 2021.\\nhttps://www.irs.gov/statistics/soi-tax-stats-gift-tax-statistics\\n0\\n $10B\\n $20B\\n $30B\\n $40B\\nOther or\\nunknown\\nassets\\nFarm assets\\nPartnership and\\nnoncorporate\\nbusiness assets\\nReal estate\\nand mortgages\\nStocks, bonds,\\nand other funds\\nCash\\nAmount of Gifts Given, by Asset Type and Gender,\\nFiling Year 2021 \\nFemale\\nMale\\n0\\n$20B\\n$40B\\n$60B\\n$80B\\nTransfer Method of Gifts, by Tax Status,\\nFiling Year 2021\\nTaxable\\nNontaxable\\nDirect gifts\\nGrantor retained\\nannuity trusts\\nFamily trusts\\nSimple trusts\\nSplit-interest\\ntrusts\\nOther trust types\\nChildren\\n52% \\nGrandchildren\\n19%\\nNoncharitable trusts\\n7%\\nNonrelative individuals\\n9%\\nOther relatives\\n5%\\nSpouse\\n1%\\nSiblings\\n3%\\nCharities\\n4%\\nDonees' Relationship to Donor, Filing Year 2021\\nNontaxable\\nTaxable\\nNontaxable\\nTaxable\\n0\\n120k\\n122k\\n124k\\n126k\\n128k\\nFemale\\ndonors\\nMale\\ndonors\\nNumber of Returns Filed, by Donor\\nGender and Tax Status,\\nFiling Year 2021\\nTotal\\ndonees\\n800,505\\n\"\n]","isConversational":false}}},{"rowIdx":1175,"cells":{"file_name":{"kind":"string","value":"p5331.pdf"},"description":{"kind":"string","value":"0723 Publ 5331 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5331.pdf"},"text":{"kind":"list like","value":["Nonprofit Charitable and Other \nTax-Exempt Organizations, Tax Year 2019\nStatistics of Income\nwww.irs.gov/statistics | \nExempt\nOrganization\nTax Statistics\nhttps://www.irs.gov/statistics/soi-tax-stats-charities-and-other-tax-exempt-organizations-statistics\nThe Statistics of Income Division (SOI) conducts annual studies on nonprofit charitable and other tax-exempt\norganizations. Analysts derive estimates of tax-exempt sector financial activity from a sample of Forms 990,\nReturn of Organization Exempt From Income Tax, and the corresponding short forms (Forms 990-EZ), filed by\nthese organizations. Organizations covered by the SOI sample include those exempt under Internal Revenue\nCode sections 501(c)(3) through 501(c)(9). \n●Public charities exempt under section 501(c)(3) represent\nmost of the tax-exempt organizations, and account for the \nbulk of the financial activity for the tax-exempt sector. \n●Of the 1,365,744 nonprofit charitable organizations\nrecognized by the IRS in 2019, some 304,231 filed\nForms 990 and 990-EZ for that tax year. (Nearly all the\nremaining organizations were required to report only\nminimal information on an “e-postcard.”) \n●For Tax Year 2019, public charities reported $4.8 trillion in\nassets and $2.4 trillion in revenue, a 12-percent increase\nin assets over the previous year, but only a 5-percent\nincrease in revenue over that year. \n●Close to 71 percent of revenue ($1.7 trillion) reported\nby public charities on Forms 990 came from program\nservices, which include payments to organizations in the\nform of tuition, patient charges, admission fees, etc. \n●Contributions, gifts, and grants ($551 billion) comprised\nthe other major sources of charitable revenue. Over half\nof all contributions were from the public (either directly or\nthrough federated campaigns); the next largest source of\nrevenue came in the form of government grants. \n●Large organizations, especially hospitals and universities,\ndominated the financial activity of the charitable sector.\nPublic charities with assets over $10 million filed only\n9 percent of the returns for Tax Year 2019, but they\naccounted for 94 percent of the assets and 90 percent\nof revenue reported. While small public charities filed\nnearly 56 percent of returns, they represented a negligible\namount of the sector’s financial holdings and activity. \nPublication 5331 (Rev. 7-2023) Catalog Number 72046Q\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nHighlights of the Data\nNonprofit Charitable Organizations:\nNumber of Filers, Tax Year 2019\nForm\n990\nForm\n990-EZ\nOther\n218,516\n85,715\n1,061,513\n1,365,744\nNonprofit\nCharitable\nOrganizations\nPublic Charities' Sources of Revenue, \nTax Year 2019\nOther revenue \n($154.5 B)\nPublic\ncontributions\nGovernment\ngrants\nOther\nContributions \n($551.3 B)\nProgram service \nrevenue\n($1.7 T)\n0\n20%\n40%\n60%\n80%\n100%\nNumber of returns\nTotal assets\nTotal revenue\nContributions\nProgram services\n$1.7T\nPublic Charities: Selected Data, by Size of Total Assets, Tax Year 2019\n304,231\n$4.8T\n$2.4T\n$0.6T\n$10M\n$500K\nLarge\nMedium\nSmall\n"],"string":"[\n \"Nonprofit Charitable and Other \\nTax-Exempt Organizations, Tax Year 2019\\nStatistics of Income\\nwww.irs.gov/statistics | \\nExempt\\nOrganization\\nTax Statistics\\nhttps://www.irs.gov/statistics/soi-tax-stats-charities-and-other-tax-exempt-organizations-statistics\\nThe Statistics of Income Division (SOI) conducts annual studies on nonprofit charitable and other tax-exempt\\norganizations. Analysts derive estimates of tax-exempt sector financial activity from a sample of Forms 990,\\nReturn of Organization Exempt From Income Tax, and the corresponding short forms (Forms 990-EZ), filed by\\nthese organizations. Organizations covered by the SOI sample include those exempt under Internal Revenue\\nCode sections 501(c)(3) through 501(c)(9). \\n●Public charities exempt under section 501(c)(3) represent\\nmost of the tax-exempt organizations, and account for the \\nbulk of the financial activity for the tax-exempt sector. \\n●Of the 1,365,744 nonprofit charitable organizations\\nrecognized by the IRS in 2019, some 304,231 filed\\nForms 990 and 990-EZ for that tax year. (Nearly all the\\nremaining organizations were required to report only\\nminimal information on an “e-postcard.”) \\n●For Tax Year 2019, public charities reported $4.8 trillion in\\nassets and $2.4 trillion in revenue, a 12-percent increase\\nin assets over the previous year, but only a 5-percent\\nincrease in revenue over that year. \\n●Close to 71 percent of revenue ($1.7 trillion) reported\\nby public charities on Forms 990 came from program\\nservices, which include payments to organizations in the\\nform of tuition, patient charges, admission fees, etc. \\n●Contributions, gifts, and grants ($551 billion) comprised\\nthe other major sources of charitable revenue. Over half\\nof all contributions were from the public (either directly or\\nthrough federated campaigns); the next largest source of\\nrevenue came in the form of government grants. \\n●Large organizations, especially hospitals and universities,\\ndominated the financial activity of the charitable sector.\\nPublic charities with assets over $10 million filed only\\n9 percent of the returns for Tax Year 2019, but they\\naccounted for 94 percent of the assets and 90 percent\\nof revenue reported. While small public charities filed\\nnearly 56 percent of returns, they represented a negligible\\namount of the sector’s financial holdings and activity. \\nPublication 5331 (Rev. 7-2023) Catalog Number 72046Q\\nDepartment of the Treasury Internal Revenue Service www.irs.gov\\nHighlights of the Data\\nNonprofit Charitable Organizations:\\nNumber of Filers, Tax Year 2019\\nForm\\n990\\nForm\\n990-EZ\\nOther\\n218,516\\n85,715\\n1,061,513\\n1,365,744\\nNonprofit\\nCharitable\\nOrganizations\\nPublic Charities' Sources of Revenue, \\nTax Year 2019\\nOther revenue \\n($154.5 B)\\nPublic\\ncontributions\\nGovernment\\ngrants\\nOther\\nContributions \\n($551.3 B)\\nProgram service \\nrevenue\\n($1.7 T)\\n0\\n20%\\n40%\\n60%\\n80%\\n100%\\nNumber of returns\\nTotal assets\\nTotal revenue\\nContributions\\nProgram services\\n$1.7T\\nPublic Charities: Selected Data, by Size of Total Assets, Tax Year 2019\\n304,231\\n$4.8T\\n$2.4T\\n$0.6T\\n$10M\\n$500K\\nLarge\\nMedium\\nSmall\\n\"\n]","isConversational":false}}},{"rowIdx":1176,"cells":{"file_name":{"kind":"string","value":"p3067.pdf"},"description":{"kind":"string","value":"0723 Publ 3067 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p3067.pdf"},"text":{"kind":"list like","value":["Publication 3067 (Rev. 7-2023) Catalog Number 38801J Department of the Treasury Internal Revenue Service www.irs.gov\nIf you reside in a state or territory that has been impacted by a disaster, under the Robert T. Stafford Act, the \nPresident has declared a federal disaster for your area. The Federal Emergency Management Agency (FEMA) has \nissued a disaster declaration identifying the areas for relief.\nIf your IRS address of record is up to date and you are located within the declared disaster area, the IRS has \nautomatically granted you disaster tax relief. Visit www.irs.gov and search IRS News From Around the Nation to \nview the news release detailing the disaster tax relief available in your area. The relief includes the postponement of \nfiling and payment deadlines for eligible taxpayers and is based on damage assessments by FEMA. For current tax \nrelief provisions for taxpayers affected by disasters search Tax Relief in Disaster Situations.\nIf you have additional disaster tax relief questions, taxpayers who reside or have a business located outside the \ndeclared disaster area should call the IRS Disaster Hotline at 866-562-5227 to speak with an IRS representative.\nDisaster Relief Assistance and Resources\n\t\n Search “Disaster” on www.irs.gov\n\t\n Call the IRS Disaster Hotline at 1-866-562-5227\n\t\n Request IRS tax transcripts online at www.irs.gov/individuals/get-transcript\n\t\n Get Free Tax Help using your mobile device with the IRS2Go mobile phone app\n\t\n To view tax products on your tablet or mobile device use the IRS eBooks app \n\t\n For unresolved tax problems, call the Taxpayer Advocate Service (TAS) at 1-877-777-4778\n\t\n Visit the Federal Emergency Management Agency website at www.fema.gov\n\t\n Visit the Federal Disaster Assistance website at www.disasterassistance.gov\n\t\n Visit the Small Business Administration website for information on low interest disaster loans at www.sba.gov\nPenalty and Interest Relief\nDuring the postponement period of a federally declared disaster, the IRS waives interest and penalties on taxes \nowed. This means you have additional time to file a claim for a credit or refund on your amended return and the \nIRS may reduce the amount of interest you owe on certain taxes. The IRS will issue a news release indicating \nthe affected areas and provide the beginning and ending dates of the relief period. For more information about \npenalties and interest go to www.irs.gov/Penalties and www.irs.gov/Interest.\nIRS Disaster Assistance\nFederally Declared Disaster Area\nForms and Publications\n\t\n Form 4506 Request for Copy of Tax Return, or Form 4506-T \nRequest for Transcript of Tax Return.\n\t\n Form 1040-X Amended U.S. Individual Income Tax Return and \nForm 1040-X Instructions.\n\t\n Publication 547 explains how to treat casualties, thefts, \nand losses on deposits and how to figure gain or loss, treat \nreimbursements and how to report them.\n\t\n Publication 584 discusses non-business, disaster, casualty, and \ntheft loss.\n\t\n Publication 584-B is a business casualty, disaster, and theft \nloss workbook.\nGo to www.irs.gov or scan the \nQR code to get additional disaster \ninformation and to download IRS \nforms and publications.\n"],"string":"[\n \"Publication 3067 (Rev. 7-2023) Catalog Number 38801J Department of the Treasury Internal Revenue Service www.irs.gov\\nIf you reside in a state or territory that has been impacted by a disaster, under the Robert T. Stafford Act, the \\nPresident has declared a federal disaster for your area. The Federal Emergency Management Agency (FEMA) has \\nissued a disaster declaration identifying the areas for relief.\\nIf your IRS address of record is up to date and you are located within the declared disaster area, the IRS has \\nautomatically granted you disaster tax relief. Visit www.irs.gov and search IRS News From Around the Nation to \\nview the news release detailing the disaster tax relief available in your area. The relief includes the postponement of \\nfiling and payment deadlines for eligible taxpayers and is based on damage assessments by FEMA. For current tax \\nrelief provisions for taxpayers affected by disasters search Tax Relief in Disaster Situations.\\nIf you have additional disaster tax relief questions, taxpayers who reside or have a business located outside the \\ndeclared disaster area should call the IRS Disaster Hotline at 866-562-5227 to speak with an IRS representative.\\nDisaster Relief Assistance and Resources\\n\\t\\n Search “Disaster” on www.irs.gov\\n\\t\\n Call the IRS Disaster Hotline at 1-866-562-5227\\n\\t\\n Request IRS tax transcripts online at www.irs.gov/individuals/get-transcript\\n\\t\\n Get Free Tax Help using your mobile device with the IRS2Go mobile phone app\\n\\t\\n To view tax products on your tablet or mobile device use the IRS eBooks app \\n\\t\\n For unresolved tax problems, call the Taxpayer Advocate Service (TAS) at 1-877-777-4778\\n\\t\\n Visit the Federal Emergency Management Agency website at www.fema.gov\\n\\t\\n Visit the Federal Disaster Assistance website at www.disasterassistance.gov\\n\\t\\n Visit the Small Business Administration website for information on low interest disaster loans at www.sba.gov\\nPenalty and Interest Relief\\nDuring the postponement period of a federally declared disaster, the IRS waives interest and penalties on taxes \\nowed. This means you have additional time to file a claim for a credit or refund on your amended return and the \\nIRS may reduce the amount of interest you owe on certain taxes. The IRS will issue a news release indicating \\nthe affected areas and provide the beginning and ending dates of the relief period. For more information about \\npenalties and interest go to www.irs.gov/Penalties and www.irs.gov/Interest.\\nIRS Disaster Assistance\\nFederally Declared Disaster Area\\nForms and Publications\\n\\t\\n Form 4506 Request for Copy of Tax Return, or Form 4506-T \\nRequest for Transcript of Tax Return.\\n\\t\\n Form 1040-X Amended U.S. Individual Income Tax Return and \\nForm 1040-X Instructions.\\n\\t\\n Publication 547 explains how to treat casualties, thefts, \\nand losses on deposits and how to figure gain or loss, treat \\nreimbursements and how to report them.\\n\\t\\n Publication 584 discusses non-business, disaster, casualty, and \\ntheft loss.\\n\\t\\n Publication 584-B is a business casualty, disaster, and theft \\nloss workbook.\\nGo to www.irs.gov or scan the \\nQR code to get additional disaster \\ninformation and to download IRS \\nforms and publications.\\n\"\n]","isConversational":false}}},{"rowIdx":1177,"cells":{"file_name":{"kind":"string","value":"p5827.pdf"},"description":{"kind":"string","value":"0723 Publ 5827 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5827.pdf"},"text":{"kind":"list like","value":["Understanding your \nIRS debt and Passport \nCertification\nBy law (Internal Revenue Code Section 7345), the IRS will certify taxpayers \nwith seriously delinquent tax debts to the State Department for specific \nactions regarding their passports. \nGenerally, the State Department will not issue passports to taxpayers \nafter receiving their delinquent debt certification from the IRS. The State \nDepartment may also deny a taxpayer’s passport application or revoke their \ncurrent passport. \nIf taxpayers with certified tax debts are overseas, the State Department may \nissue a limited-validity passport allowing the taxpayer to return directly to the \nUnited States.\nSeriously Delinquent Tax Debt\nSeriously delinquent tax debts are legally \nenforceable, unpaid federal tax debt (including \nassessed penalties and interest) totaling more \nthan $59,000 (adjusted yearly for inflation). These debts include \nU.S. individual income taxes, Trust Fund Recovery Penalties, \nbusiness taxes for which taxpayers are personally liable for and \nother civil penalties. \nThe IRS must have filed a Notice of Federal Tax Lien, and all \nadministrative remedies under the law have lapsed, or have been \nexhausted or issued a levy in their efforts to collect these debts.\nThere are several exclusions to “Seriously Delinquent Tax Debt”. \nMore information on these exclusions can be found at \nwww.IRS.GOV/PASSPORT.\nHow it works\nThe IRS will send taxpayers a Notice CP508C by regular mail \nto their last known address at the time it certifies seriously \ndelinquent tax debt to the State Department. The IRS will not \nsend a copy of the CP508C notice to a taxpayer’s power of \nattorney.\nReversal of Certification\nThe IRS will send taxpayers a Notice CP508R at the time it \nreverses their certification. The IRS will reverse a certification \nwhen the tax debt is fully satisfied or becomes legally \nunenforceable, the tax debt is no longer considered seriously \ndelinquent, or the certification is erroneous. The IRS will make \nthis reversal within 30 days and provide notification to the State \nDepartment as soon as practicable.\nImminent Travel\nTaxpayers with an open or pending passport \napplication that have international travel plans within \nthe next 45 days, should contact the IRS promptly \nto resolve their seriously delinquent debt. Note: For the IRS \nto help expedite reversal of a certification to the State \nDepartment, the taxpayer must have an open passport \napplication or renewal request.\nWhat to do?\nTaxpayers who can’t pay the full amount they owe can make \nalternative payment arrangements such as an Installment \nAgreement or an Offer in Compromise to have their certification \nreversed.\nIf a taxpayer disagrees with the tax amount or believes the \ncertification was made in error, they should contact the phone \nnumber on Notice CP508C: 855-519-4965; 267-941-1004 \n(international callers). If the taxpayer has already paid the tax \ndebt, they must send proof of that payment to the address on \nthe Notice CP508C.\nTaxpayers who believe they have been erroneously certified have \nthe option to file suit in the U.S. Tax Court or a U.S. District court \nto have the court determine if the certification is erroneous. \nPassport status. Taxpayers will be notified in writing by \nthe State Department if their application for a U.S. passport \nhas been denied, or their current passport revoked. The \nDepartment of State retains the sole authority to limit or issue a \ntaxpayer a Passport and the taxpayer’s passport is subject to \nrevocation at any time after they become certified. \nPublication 5827 (7-2023) Catalog Number 94159G Department of the Treasury Internal Revenue Service www.irs.gov\nIf a taxpayer disagrees with the tax amount or believes the certification was made in error, \nthey should contact the phone number on Notice CP508C: 855-519-4965; 267-941-1004 (international callers).\n"],"string":"[\n \"Understanding your \\nIRS debt and Passport \\nCertification\\nBy law (Internal Revenue Code Section 7345), the IRS will certify taxpayers \\nwith seriously delinquent tax debts to the State Department for specific \\nactions regarding their passports. \\nGenerally, the State Department will not issue passports to taxpayers \\nafter receiving their delinquent debt certification from the IRS. The State \\nDepartment may also deny a taxpayer’s passport application or revoke their \\ncurrent passport. \\nIf taxpayers with certified tax debts are overseas, the State Department may \\nissue a limited-validity passport allowing the taxpayer to return directly to the \\nUnited States.\\nSeriously Delinquent Tax Debt\\nSeriously delinquent tax debts are legally \\nenforceable, unpaid federal tax debt (including \\nassessed penalties and interest) totaling more \\nthan $59,000 (adjusted yearly for inflation). These debts include \\nU.S. individual income taxes, Trust Fund Recovery Penalties, \\nbusiness taxes for which taxpayers are personally liable for and \\nother civil penalties. \\nThe IRS must have filed a Notice of Federal Tax Lien, and all \\nadministrative remedies under the law have lapsed, or have been \\nexhausted or issued a levy in their efforts to collect these debts.\\nThere are several exclusions to “Seriously Delinquent Tax Debt”. \\nMore information on these exclusions can be found at \\nwww.IRS.GOV/PASSPORT.\\nHow it works\\nThe IRS will send taxpayers a Notice CP508C by regular mail \\nto their last known address at the time it certifies seriously \\ndelinquent tax debt to the State Department. The IRS will not \\nsend a copy of the CP508C notice to a taxpayer’s power of \\nattorney.\\nReversal of Certification\\nThe IRS will send taxpayers a Notice CP508R at the time it \\nreverses their certification. The IRS will reverse a certification \\nwhen the tax debt is fully satisfied or becomes legally \\nunenforceable, the tax debt is no longer considered seriously \\ndelinquent, or the certification is erroneous. The IRS will make \\nthis reversal within 30 days and provide notification to the State \\nDepartment as soon as practicable.\\nImminent Travel\\nTaxpayers with an open or pending passport \\napplication that have international travel plans within \\nthe next 45 days, should contact the IRS promptly \\nto resolve their seriously delinquent debt. Note: For the IRS \\nto help expedite reversal of a certification to the State \\nDepartment, the taxpayer must have an open passport \\napplication or renewal request.\\nWhat to do?\\nTaxpayers who can’t pay the full amount they owe can make \\nalternative payment arrangements such as an Installment \\nAgreement or an Offer in Compromise to have their certification \\nreversed.\\nIf a taxpayer disagrees with the tax amount or believes the \\ncertification was made in error, they should contact the phone \\nnumber on Notice CP508C: 855-519-4965; 267-941-1004 \\n(international callers). If the taxpayer has already paid the tax \\ndebt, they must send proof of that payment to the address on \\nthe Notice CP508C.\\nTaxpayers who believe they have been erroneously certified have \\nthe option to file suit in the U.S. Tax Court or a U.S. District court \\nto have the court determine if the certification is erroneous. \\nPassport status. Taxpayers will be notified in writing by \\nthe State Department if their application for a U.S. passport \\nhas been denied, or their current passport revoked. The \\nDepartment of State retains the sole authority to limit or issue a \\ntaxpayer a Passport and the taxpayer’s passport is subject to \\nrevocation at any time after they become certified. \\nPublication 5827 (7-2023) Catalog Number 94159G Department of the Treasury Internal Revenue Service www.irs.gov\\nIf a taxpayer disagrees with the tax amount or believes the certification was made in error, \\nthey should contact the phone number on Notice CP508C: 855-519-4965; 267-941-1004 (international callers).\\n\"\n]","isConversational":false}}},{"rowIdx":1178,"cells":{"file_name":{"kind":"string","value":"p5840.pdf"},"description":{"kind":"string","value":"0723 Publ 5840 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5840.pdf"},"text":{"kind":"list like","value":[" \n \n \nPage 1 of 4 \n \nCIVIL RIGHTS DIVISION \n \nREASONABLE ACCOMMODATIONS FOR TAXPAYERS WITH DISABILITIES \n \nFREQUENTLY ASKED QUESTIONS \n \n \nSection 504 of the Rehabilitation Act of 1973 (Section 504) requires federal agencies to provide \nindividuals with disabilities with an equal opportunity to participate in, and have access to, \nprogram benefits and services funded or conducted by the federal government. The Internal \nRevenue Service ensures compliance with Section 504 in IRS facilities as well as IRS assisted \nprograms, such as: \n \n• Volunteer Income Tax Assistance sites \n \n• Tax Counseling for the Elderly clinics \n \n• Low Income Tax Clinic sites \n \nThe following answers to frequently asked Section 504 questions will help taxpayers understand \nthe requirement to provide individuals with disabilities with reasonable accommodations in IRS \nconducted and IRS assisted programs. \n \n1. What is the IRS Reasonable Accommodation Policy for taxpayers? \n \nIRS Reasonable Accommodation Policy P-1-47 states that the IRS shall take necessary action \nto make sure that members of the public with disabilities have an equal opportunity to \nparticipate effectively in its programs, activities and services. \n \n2. What is a reasonable accommodation? \n \nA reasonable accommodation is any change made to a policy, practice, procedure, or service to \nallow a person with a disability equal access to federally conducted and assisted programs and \nactivities. \n \n3. Who is eligible for a reasonable accommodation? \n \nAn individual with a physical or mental impairment that substantially limits one or more major life \nactivities is disabled under Section 504 and may request a reasonable accommodation. \nPublication 5840 (7-2023) Catalog Number 94206U Department of the Treasury Internal Revenue Service www.irs.gov \n"," \n \n \nPage 2 of 4 \n \n4. How do I request a reasonable accommodation? \n \nIf you need a reasonable accommodation, inform an IRS employee or a volunteer at an IRS \nassisted program that you need a change, modification, exception, or adjustment to a rule, \npolicy, practice, or service because of a disability. You do not need to mention Section 504 or \nuse the phrase \"reasonable accommodation” in order to initiate an accommodation request. \n \n5. When should I request a reasonable accommodation? \n \nYou may request a reasonable accommodation at any time during your visit to an IRS facility or \nIRS assisted program or facility. You may also make an advance request for reasonable \naccommodation by telephone or by any other means of communication used by the IRS or the \nIRS assisted program. \n \n6. May someone request a reasonable accommodation on my behalf? \n \nYes, anyone can request a reasonable accommodation on behalf of an individual with a \ndisability who seeks to participate in an IRS conducted or IRS assisted program. \n \n7. What must an IRS conducted or IRS assisted program do upon receiving my request \n for a reasonable accommodation? \n \nThe program must examine the request to determine: \n \n \nwhat type of accommodation you need \n \nwhether the requested accommodation will allow you to participate in the activity or \nprogram \n \nwhether providing you with the requested accommodation would fundamentally alter the \nnature of the program or impose undue financial and administrative burden on the \nprogram \n \nIf the program determines that providing you with your requested accommodation would \nfundamentally alter the nature of the program or impose undue financial and administrative \nburden, it may deny your request. However, if the program denies your request it should work \nwith you to identify an alternative accommodation that allows you to participate effectively in the \nprogram, activity, or service. \n \n8. Are IRS conducted and IRS assisted programs required to provide me with my \n requested reasonable accommodation? \n \nYes, as long as the requested accommodation would not result in a fundamental alteration of \nthe nature of the program or create an undue financial and administrative burden. This \ndetermination is based on your needs and the resources available to the involved IRS \nconducted or IRS assisted program. If your requested accommodation is denied because \nproviding it would fundamentally alter the nature of the program or result in an undue burden, \nthe program should work with you to identify an alternative effective accommodation. \n"," \n \n \nPage 3 of 4 \n \n \n9. Do requests for reasonable accommodation need to be in writing? \n \nNo, you do not need to request a reasonable accommodation in writing; however, having it in \nwriting can be helpful documentation. \n \n10. May IRS conducted and IRS assisted programs request medical documentation from \nme when I request a reasonable accommodation? \n \nNo, a program should not request medical documentation from a taxpayer requesting a \nreasonable accommodation. When you request a reasonable accommodation, the scope of the \nquestioning is limited to the identification of the barrier to your ability to participate in the IRS \nconducted or IRS assisted program, and in turn, the nature of an effective accommodation that \nwould remove this barrier. \n \n11. What are some examples of reasonable accommodations? \n \nThe recently created IRS Taxpayer Accommodation Guide identifies many possible reasonable \naccommodations, including: \n \n \nBuilding accessibility provisions; \n \nSign language interpreter service; and \n \nBraille/large print documents. \n \nThe TAG is an internal resource available to IRS employees who may have questions about \nhandling requests for reasonable accommodation. \n \n \n"," \n \n \nPage 4 of 4 \n \nRev. 2/2016 \n222/2016February \n2016 \n \n12. Who can I contact if I have questions about the reasonable accommodation process \n or if my request for a reasonable accommodation is denied? \n \nThe IRS Civil Rights Division is responsible for ensuring that individuals with disabilities have an \nequal opportunity to participate effectively in IRS conducted and IRS assisted programs, \nactivities, and services in accordance with Section 504. \n \nIf you have questions about the reasonable accommodation process, you can contact the IRS \nCivil Rights Division Section 504 staff at: \n \nTTY/TTD: \n202-289-4394 \n \nEmail: \nedi.crd.ra@irs.gov \n \nIf you believe that your request for a reasonable accommodation was denied in error, you can \nfile a civil rights complaint by mail or email within 180 days of the denial. \n \nMail: \nDirector \nCivil Rights Division \n1111 Constitution Avenue, NW, Room 2413 \nWashington, DC 20224 \n \nEmail: \nedi.civil.rights.division@irs.gov \n \n"],"string":"[\n \" \\n \\n \\nPage 1 of 4 \\n \\nCIVIL RIGHTS DIVISION \\n \\nREASONABLE ACCOMMODATIONS FOR TAXPAYERS WITH DISABILITIES \\n \\nFREQUENTLY ASKED QUESTIONS \\n \\n \\nSection 504 of the Rehabilitation Act of 1973 (Section 504) requires federal agencies to provide \\nindividuals with disabilities with an equal opportunity to participate in, and have access to, \\nprogram benefits and services funded or conducted by the federal government. The Internal \\nRevenue Service ensures compliance with Section 504 in IRS facilities as well as IRS assisted \\nprograms, such as: \\n \\n• Volunteer Income Tax Assistance sites \\n \\n• Tax Counseling for the Elderly clinics \\n \\n• Low Income Tax Clinic sites \\n \\nThe following answers to frequently asked Section 504 questions will help taxpayers understand \\nthe requirement to provide individuals with disabilities with reasonable accommodations in IRS \\nconducted and IRS assisted programs. \\n \\n1. What is the IRS Reasonable Accommodation Policy for taxpayers? \\n \\nIRS Reasonable Accommodation Policy P-1-47 states that the IRS shall take necessary action \\nto make sure that members of the public with disabilities have an equal opportunity to \\nparticipate effectively in its programs, activities and services. \\n \\n2. What is a reasonable accommodation? \\n \\nA reasonable accommodation is any change made to a policy, practice, procedure, or service to \\nallow a person with a disability equal access to federally conducted and assisted programs and \\nactivities. \\n \\n3. Who is eligible for a reasonable accommodation? \\n \\nAn individual with a physical or mental impairment that substantially limits one or more major life \\nactivities is disabled under Section 504 and may request a reasonable accommodation. \\nPublication 5840 (7-2023) Catalog Number 94206U Department of the Treasury Internal Revenue Service www.irs.gov \\n\",\n \" \\n \\n \\nPage 2 of 4 \\n \\n4. How do I request a reasonable accommodation? \\n \\nIf you need a reasonable accommodation, inform an IRS employee or a volunteer at an IRS \\nassisted program that you need a change, modification, exception, or adjustment to a rule, \\npolicy, practice, or service because of a disability. You do not need to mention Section 504 or \\nuse the phrase \\\"reasonable accommodation” in order to initiate an accommodation request. \\n \\n5. When should I request a reasonable accommodation? \\n \\nYou may request a reasonable accommodation at any time during your visit to an IRS facility or \\nIRS assisted program or facility. You may also make an advance request for reasonable \\naccommodation by telephone or by any other means of communication used by the IRS or the \\nIRS assisted program. \\n \\n6. May someone request a reasonable accommodation on my behalf? \\n \\nYes, anyone can request a reasonable accommodation on behalf of an individual with a \\ndisability who seeks to participate in an IRS conducted or IRS assisted program. \\n \\n7. What must an IRS conducted or IRS assisted program do upon receiving my request \\n for a reasonable accommodation? \\n \\nThe program must examine the request to determine: \\n \\n \\nwhat type of accommodation you need \\n \\nwhether the requested accommodation will allow you to participate in the activity or \\nprogram \\n \\nwhether providing you with the requested accommodation would fundamentally alter the \\nnature of the program or impose undue financial and administrative burden on the \\nprogram \\n \\nIf the program determines that providing you with your requested accommodation would \\nfundamentally alter the nature of the program or impose undue financial and administrative \\nburden, it may deny your request. However, if the program denies your request it should work \\nwith you to identify an alternative accommodation that allows you to participate effectively in the \\nprogram, activity, or service. \\n \\n8. Are IRS conducted and IRS assisted programs required to provide me with my \\n requested reasonable accommodation? \\n \\nYes, as long as the requested accommodation would not result in a fundamental alteration of \\nthe nature of the program or create an undue financial and administrative burden. This \\ndetermination is based on your needs and the resources available to the involved IRS \\nconducted or IRS assisted program. If your requested accommodation is denied because \\nproviding it would fundamentally alter the nature of the program or result in an undue burden, \\nthe program should work with you to identify an alternative effective accommodation. \\n\",\n \" \\n \\n \\nPage 3 of 4 \\n \\n \\n9. Do requests for reasonable accommodation need to be in writing? \\n \\nNo, you do not need to request a reasonable accommodation in writing; however, having it in \\nwriting can be helpful documentation. \\n \\n10. May IRS conducted and IRS assisted programs request medical documentation from \\nme when I request a reasonable accommodation? \\n \\nNo, a program should not request medical documentation from a taxpayer requesting a \\nreasonable accommodation. When you request a reasonable accommodation, the scope of the \\nquestioning is limited to the identification of the barrier to your ability to participate in the IRS \\nconducted or IRS assisted program, and in turn, the nature of an effective accommodation that \\nwould remove this barrier. \\n \\n11. What are some examples of reasonable accommodations? \\n \\nThe recently created IRS Taxpayer Accommodation Guide identifies many possible reasonable \\naccommodations, including: \\n \\n \\nBuilding accessibility provisions; \\n \\nSign language interpreter service; and \\n \\nBraille/large print documents. \\n \\nThe TAG is an internal resource available to IRS employees who may have questions about \\nhandling requests for reasonable accommodation. \\n \\n \\n\",\n \" \\n \\n \\nPage 4 of 4 \\n \\nRev. 2/2016 \\n222/2016February \\n2016 \\n \\n12. Who can I contact if I have questions about the reasonable accommodation process \\n or if my request for a reasonable accommodation is denied? \\n \\nThe IRS Civil Rights Division is responsible for ensuring that individuals with disabilities have an \\nequal opportunity to participate effectively in IRS conducted and IRS assisted programs, \\nactivities, and services in accordance with Section 504. \\n \\nIf you have questions about the reasonable accommodation process, you can contact the IRS \\nCivil Rights Division Section 504 staff at: \\n \\nTTY/TTD: \\n202-289-4394 \\n \\nEmail: \\nedi.crd.ra@irs.gov \\n \\nIf you believe that your request for a reasonable accommodation was denied in error, you can \\nfile a civil rights complaint by mail or email within 180 days of the denial. \\n \\nMail: \\nDirector \\nCivil Rights Division \\n1111 Constitution Avenue, NW, Room 2413 \\nWashington, DC 20224 \\n \\nEmail: \\nedi.civil.rights.division@irs.gov \\n \\n\"\n]","isConversational":false}}},{"rowIdx":1179,"cells":{"file_name":{"kind":"string","value":"p5842.pdf"},"description":{"kind":"string","value":"0723 Publ 5842 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5842.pdf"},"text":{"kind":"list like","value":[" \nJanuary 2016 \n \n \nLanguage Access for Taxpayers with Limited English Proficiency \nFrequently Asked Questions \n \nThe IRS recognizes that many taxpayers have limited English proficiency, which can be \na barrier to understanding their tax rights and responsibilities. The IRS is committed to \naddressing these potential barriers and the Office of Equity, Diversity and Inclusion, \nCivil Rights Division enforces the civil rights laws. \nIRS Policy Statement 22-3, Commitment to assist non-English speaking taxpayers \nunderstand their tax obligations states “The IRS is committed to providing top quality \nservice to each taxpayer, including those who lack a full command of the English \nlanguage. The needs of these taxpayers will be included in the agency strategic and \ntactical plans consistent with available resources. Our workforce will have the essential \ntools necessary to interact appropriately with our diverse taxpayer base.” \nThe following are frequently asked questions about how the IRS provides language \naccess to those with limited English proficiency in IRS conducted and/or funded \nprograms and activities. \n1. What laws address language access for persons with LEP? \nTitle VI of the Civil Rights Act of 1964 and federal regulations prohibit discrimination \non the basis of national origin. Executive Order 13166, Improving Access to Services \nfor Persons with Limited English Proficiency requires federal agencies to provide \nindividuals with limited English proficiency meaningful access to program benefits \nand services conducted or funded by the federal government. The executive order \nalso requires that federal agencies work to ensure that recipients of federal financial \nassistance provide meaningful access to persons with LEP for the services they \noffer. \n2. Who is a considered an individual with LEP? \nIndividuals who do not speak English as their primary language and who have a \nlimited ability to read, speak, write or understand English may be limited English \nproficient, or LEP. \n3. Does my citizenship status matter? \nNo. Any individual who meets the program requirements, regardless of citizenship \nstatus is eligible to receive language assistance. \nPublication 5842 (7-2023) Catalog Number 94216Q Department of the Treasury Internal Revenue Service www.irs.gov \n"," \nJanuary 2016 \n \n \n \n4. Who is an IRS-funded partner/recipient of federal financial assistance? \nA funded partner/recipient of federal financial assistance is an entity that receives \ngrants, training, use of equipment, donations of surplus property or other financial \nassistance from the IRS. These entities generally assist taxpayers with tax \npreparation or tax controversies. IRS funded partners include: \n Volunteer Income Tax Assistance programs \n Tax Counseling for the Elderly programs \n Low Income Tax Clinic programs \n5. What steps are taken to ensure taxpayers with LEP have meaningful access to \nprograms and activities? \nThe Department of Justice has outlined steps agencies and funded partners should \ntake to examine the services provided and evaluate how persons with LEP can \nmeaningfully access services without burdening the fundamental mission of the \nagency. These steps include analyzing the following factors: \n number or proportion of persons with LEP eligible to be served or likely to \nencounter the program or funded partner \n frequency with which persons with LEP come in contact with the program \n nature and importance of the program, activity or service provided by the \nprogram \n costs and resources available to the agency or funded partners \nThe purpose of this guidance is to help find a balance that ensures taxpayers with \nLEP have meaningful access to critical services while not imposing an undue burden \non the agency. \n6. What types of oral language assistance services are available to taxpayers \nwith LEP? \nOral language assistance can include the following: \n qualified bilingual staff members \n telephone interpretation services \n qualified bilingual community volunteers in partner programs \n \n \n"," \nJanuary 2016 \n \n \n7. Can I bring my own interpreter to meet with the IRS or an IRS funded partner? \nGenerally, family members, children, friends and untrained volunteers should not be \nused as interpreters. In many circumstances, friends or family members may not be \nfamiliar enough with certain terminology to provide accurate interpretation. If you \nwish to bring your own interpreter, IRS or IRS funded partners may still provide a \nqualified interpreter in addition to the interpreter you bring, depending on the \ncomplexity of the communication. \n8. Will I have to pay for use of an interpreter provided by the IRS or IRS funded \npartner? \nNo. The IRS and IRS funded partners provide interpreter service free of charge to \ntaxpayers. \n9. What types of written translation assistance services are available? \nThe IRS and IRS funded partners translate certain vital documents into frequently \nencountered languages to ensure meaningful access to taxpayers with LEP. \nCurrently, the IRS has over 100 documents translated into Spanish and/or other \nlanguages. Numerous non-translated documents also include contact information if \nlanguage assistance is needed. The irs.gov website is also available in five \nlanguages in addition to English: Spanish, Chinese, Korean, Russian and \nVietnamese. \n10. \nWhat is a vital document? \nVital written documents include, but are not limited to: \n consent and complaint forms \n intake and application forms with the potential for important consequences \n written notices of rights \n notices of denials, losses or decreases in benefits or services; and \n signs and notices advising persons with LEP about free language assistance \nservices \n11. \nWhy do the IRS and its funded partners track the number of serviced \ntaxpayers with LEP? \nKnowledge of the quantity and type of languages serviced helps the IRS and its \nfunded partners allocate resources to programs, geographic areas and persons with \nLEP being served. For example, the IRS may attempt to hire qualified bilingual staff \nin areas where it services a high volume of taxpayers with LEP. \n \n"," \nJanuary 2016 \n \n \n12. \nWho can I contact if I believe that my request for language assistance has \nbeen wrongly denied? \n \nIf you believe that you have been discriminated against on the basis of national \norigin (LEP), a written complaint should be sent to: \nOperations Director, Civil Rights Division \nInternal Revenue Service, Room 2413 \n1111 Constitution Avenue, NW \nWashington, DC 20224 \n \nIf you prefer, you can e-mail us at edi.civil.rights.division@irs.gov. \n \nYou can also find and complete a complaint form online at our website: \nIRS Civil Rights website \n \n13. \nWhere can I find more information? \nFor more information about language assistance in federally conducted and federally \nfunded programs for persons with LEP, please visit the following website: \nDepartment of Justice LEP website. \n"],"string":"[\n \" \\nJanuary 2016 \\n \\n \\nLanguage Access for Taxpayers with Limited English Proficiency \\nFrequently Asked Questions \\n \\nThe IRS recognizes that many taxpayers have limited English proficiency, which can be \\na barrier to understanding their tax rights and responsibilities. The IRS is committed to \\naddressing these potential barriers and the Office of Equity, Diversity and Inclusion, \\nCivil Rights Division enforces the civil rights laws. \\nIRS Policy Statement 22-3, Commitment to assist non-English speaking taxpayers \\nunderstand their tax obligations states “The IRS is committed to providing top quality \\nservice to each taxpayer, including those who lack a full command of the English \\nlanguage. The needs of these taxpayers will be included in the agency strategic and \\ntactical plans consistent with available resources. Our workforce will have the essential \\ntools necessary to interact appropriately with our diverse taxpayer base.” \\nThe following are frequently asked questions about how the IRS provides language \\naccess to those with limited English proficiency in IRS conducted and/or funded \\nprograms and activities. \\n1. What laws address language access for persons with LEP? \\nTitle VI of the Civil Rights Act of 1964 and federal regulations prohibit discrimination \\non the basis of national origin. Executive Order 13166, Improving Access to Services \\nfor Persons with Limited English Proficiency requires federal agencies to provide \\nindividuals with limited English proficiency meaningful access to program benefits \\nand services conducted or funded by the federal government. The executive order \\nalso requires that federal agencies work to ensure that recipients of federal financial \\nassistance provide meaningful access to persons with LEP for the services they \\noffer. \\n2. Who is a considered an individual with LEP? \\nIndividuals who do not speak English as their primary language and who have a \\nlimited ability to read, speak, write or understand English may be limited English \\nproficient, or LEP. \\n3. Does my citizenship status matter? \\nNo. Any individual who meets the program requirements, regardless of citizenship \\nstatus is eligible to receive language assistance. \\nPublication 5842 (7-2023) Catalog Number 94216Q Department of the Treasury Internal Revenue Service www.irs.gov \\n\",\n \" \\nJanuary 2016 \\n \\n \\n \\n4. Who is an IRS-funded partner/recipient of federal financial assistance? \\nA funded partner/recipient of federal financial assistance is an entity that receives \\ngrants, training, use of equipment, donations of surplus property or other financial \\nassistance from the IRS. These entities generally assist taxpayers with tax \\npreparation or tax controversies. IRS funded partners include: \\n Volunteer Income Tax Assistance programs \\n Tax Counseling for the Elderly programs \\n Low Income Tax Clinic programs \\n5. What steps are taken to ensure taxpayers with LEP have meaningful access to \\nprograms and activities? \\nThe Department of Justice has outlined steps agencies and funded partners should \\ntake to examine the services provided and evaluate how persons with LEP can \\nmeaningfully access services without burdening the fundamental mission of the \\nagency. These steps include analyzing the following factors: \\n number or proportion of persons with LEP eligible to be served or likely to \\nencounter the program or funded partner \\n frequency with which persons with LEP come in contact with the program \\n nature and importance of the program, activity or service provided by the \\nprogram \\n costs and resources available to the agency or funded partners \\nThe purpose of this guidance is to help find a balance that ensures taxpayers with \\nLEP have meaningful access to critical services while not imposing an undue burden \\non the agency. \\n6. What types of oral language assistance services are available to taxpayers \\nwith LEP? \\nOral language assistance can include the following: \\n qualified bilingual staff members \\n telephone interpretation services \\n qualified bilingual community volunteers in partner programs \\n \\n \\n\",\n \" \\nJanuary 2016 \\n \\n \\n7. Can I bring my own interpreter to meet with the IRS or an IRS funded partner? \\nGenerally, family members, children, friends and untrained volunteers should not be \\nused as interpreters. In many circumstances, friends or family members may not be \\nfamiliar enough with certain terminology to provide accurate interpretation. If you \\nwish to bring your own interpreter, IRS or IRS funded partners may still provide a \\nqualified interpreter in addition to the interpreter you bring, depending on the \\ncomplexity of the communication. \\n8. Will I have to pay for use of an interpreter provided by the IRS or IRS funded \\npartner? \\nNo. The IRS and IRS funded partners provide interpreter service free of charge to \\ntaxpayers. \\n9. What types of written translation assistance services are available? \\nThe IRS and IRS funded partners translate certain vital documents into frequently \\nencountered languages to ensure meaningful access to taxpayers with LEP. \\nCurrently, the IRS has over 100 documents translated into Spanish and/or other \\nlanguages. Numerous non-translated documents also include contact information if \\nlanguage assistance is needed. The irs.gov website is also available in five \\nlanguages in addition to English: Spanish, Chinese, Korean, Russian and \\nVietnamese. \\n10. \\nWhat is a vital document? \\nVital written documents include, but are not limited to: \\n consent and complaint forms \\n intake and application forms with the potential for important consequences \\n written notices of rights \\n notices of denials, losses or decreases in benefits or services; and \\n signs and notices advising persons with LEP about free language assistance \\nservices \\n11. \\nWhy do the IRS and its funded partners track the number of serviced \\ntaxpayers with LEP? \\nKnowledge of the quantity and type of languages serviced helps the IRS and its \\nfunded partners allocate resources to programs, geographic areas and persons with \\nLEP being served. For example, the IRS may attempt to hire qualified bilingual staff \\nin areas where it services a high volume of taxpayers with LEP. \\n \\n\",\n \" \\nJanuary 2016 \\n \\n \\n12. \\nWho can I contact if I believe that my request for language assistance has \\nbeen wrongly denied? \\n \\nIf you believe that you have been discriminated against on the basis of national \\norigin (LEP), a written complaint should be sent to: \\nOperations Director, Civil Rights Division \\nInternal Revenue Service, Room 2413 \\n1111 Constitution Avenue, NW \\nWashington, DC 20224 \\n \\nIf you prefer, you can e-mail us at edi.civil.rights.division@irs.gov. \\n \\nYou can also find and complete a complaint form online at our website: \\nIRS Civil Rights website \\n \\n13. \\nWhere can I find more information? \\nFor more information about language assistance in federally conducted and federally \\nfunded programs for persons with LEP, please visit the following website: \\nDepartment of Justice LEP website. \\n\"\n]","isConversational":false}}},{"rowIdx":1180,"cells":{"file_name":{"kind":"string","value":"p5841.pdf"},"description":{"kind":"string","value":"0723 Publ 5841 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5841.pdf"},"text":{"kind":"list like","value":["Office of Equity, Diversity and Inclusion\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTaxpayer Accessibility Guide \nGENERAL GUIDANCE \nThe Internal Revenue Service is committed to ensuring taxpayers can participate in, and \nreceive the benefits of, our programs and services. This commitment also involves our IRS-\nassisted programs - Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly \n(TCE), and Low Income Taxpayer Clinics (LITC). \nWe offer reasonable accommodations for taxpayers with disabilities related to vision, hearing, \ncognitive, mobility or other needs. If English is your second language, we also offer services \nin other languages, both in written and spoken form. \nYou may request disability or language assistance at any time when seeking services from \nthe IRS or an IRS-assisted program. Our assistance is free of charge to taxpayers. We \naddress requests based upon individual needs. \nIf you have any concerns or questions about reasonable accommodations or language \nassistance, please contact us: \nCivil Rights Unit \nInternal Revenue Service, Room 2413 \n1111 Constitution Avenue, NW \nWashington, DC 20224 \nedi.crd.ra@irs.gov or edi.civil.rights.division@irs.gov \n202-317-6925 or TTY/TDD 202-289-4394 \nPublication 5841 (7-2023) Catalog Number 94211N Department of the Treasury Internal Revenue Service www.irs.gov \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFrequently Asked Questions for Reasonable Accommodation \n1. \n What is a reasonable \n accommodation? \n \nA reasonable accommodation is any change made to a policy, practice, procedure or \nservice that provides a taxpayer with a disability equal access to IRS and IRS-assisted \nprograms and services. \n2. \n What are some examples of reasonable accommodations? \nThere are many different accommodations and we will work to address your \nrequest based on your need. Examples of accommodations include: \n• \n sign language interpreter service \n• \n Braille/large print documents \n \n \n3. \n Who is \n eligible for a reasonable accommodation? \n \nA person with a disability may be eligible for a reasonable accommodation if he or she \nhas trouble with one or more major life activities such as: \n• \n breathing \n \n• \n talking \n \n• \n vision \n \n• \n walking \n \n• \n hearing \n \n• \n mobility \n• \n cognitive \n \nfunctions \n \n4. \n How do I request a \n reasonable \n accommodation? \n \nIf you need \n a reasonable accommodation, ask an IRS employee \n or, at an \n IRS-\nassisted site, ask a volunteer. \n \n5. \n When should I request a reasonable accommodation? \n \nYou may request a reasonable accommodation at any time during your visit with the \nIRS or an IRS-assisted program or facility. On occasion, you may need to be \nscheduled for a time when accommodations become available. You can also request \nreasonable accommodations in advance when you make your appointment by phone. \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n6. \n What is an IRS-assisted program or \n activity? \n \nIRS provides financial assistance to agency partners, such as the VITA, TCE or LITC \nprograms. Any programs or activities operated through these partnerships are \nconsidered IRS-assisted programs or activities. \n7. \n Can IRS \n or IRS-assisted programs \n request medical documentation from me \n \nwhen I request a reasonable accommodation? \nNo. No one should ask you for any medical documentation when you \nrequest a reasonable accommodation. You should only be asked about \nwhat assistance you need. \n8. \n Can someone request a reasonable accommodation on my behalf? \nYes, anyone can request a reasonable accommodation on behalf of a person with a \ndisability in need of services from the IRS. \nVisit www.irs.gov and \n select the Civil Rights tab at the bottom of the page for more \nfrequently asked \n questions. \n \nFrequently Asked Questions for Language Access \n1. \n Who is \n considered a \n person with limited English proficiency (LEP)? \n \nIf English isn’t your primary language and you are limited in your ability to read, speak, \nwrite or understand English, you may be considered LEP. \n2. \n What types of verbal \n language \n assistance \n are \n available to taxpayers \n with LEP? \nVerbal language assistance includes the following: \n• \n qualified bilingual staff \n members \n \n• \n telephone interpretation services \n \n• \n qualified bilingual community volunteers in partner programs \n \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n3. \n How do I get verbal \n language assistance? \n \n \nTo receive verbal language assistance in an IRS office, please advise the IRS \nemployee that you need language assistance. We have trained bilingual staff and we \nuse telephone interpreter services. \nTo receive verbal language assistance at an IRS-assisted facility, advise the volunteer \nyou need language assistance. IRS-assisted programs use a variety of resources. Be \nadvised, assistance may not be immediately available, but you should be contacted \nwhen language services become available. Our partners list their more commonly \navailable language services on the VITA/TCE/LITC site locator webpages. \n4. \n Can I bring my own interpreter to meet with the IRS or an IRS-assisted \n partner? \nGenerally, family members, children, friends and untrained volunteers aren’t used as \ninterpreters because they are unfamiliar with certain terms required for accurate \ninterpretation. If you bring your own interpreter, our IRS or IRS-assisted partners may \nprovide a qualified interpreter in addition to yours, depending on the difficulty of the \nsubject matter. \n5. \n What types of written translation assistance \n are \n available? \nThe IRS and IRS-assisted partners ensure taxpayers with limited English proficiency \nhave access to important documents. Currently, the IRS has over 100 documents \ntranslated into Spanish or other languages. Many documents include contact \ninformation for language assistance. The irs.gov website is available in five additional \nlanguages: Spanish, Chinese, Korean, Russian and Vietnamese. \n6. \n What is a vital document? \nVital/important written documents include: \n• \n consent and complaint forms \n• \n intake \n and application \n forms \n• \n written notices of rights \n \n• \n denials, losses or decreases in benefits or services notices \n \n• \n signs and notices advising persons with \n limited English \n proficiency about free \n \nlanguage assistance services \n• \n Visit www.irs.gov and \n select the Civil Rights tab at the bottom of the page for these \n \nand more frequently asked questions. \n \n"],"string":"[\n \"Office of Equity, Diversity and Inclusion\\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nTaxpayer Accessibility Guide \\nGENERAL GUIDANCE \\nThe Internal Revenue Service is committed to ensuring taxpayers can participate in, and \\nreceive the benefits of, our programs and services. This commitment also involves our IRS-\\nassisted programs - Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly \\n(TCE), and Low Income Taxpayer Clinics (LITC). \\nWe offer reasonable accommodations for taxpayers with disabilities related to vision, hearing, \\ncognitive, mobility or other needs. If English is your second language, we also offer services \\nin other languages, both in written and spoken form. \\nYou may request disability or language assistance at any time when seeking services from \\nthe IRS or an IRS-assisted program. Our assistance is free of charge to taxpayers. We \\naddress requests based upon individual needs. \\nIf you have any concerns or questions about reasonable accommodations or language \\nassistance, please contact us: \\nCivil Rights Unit \\nInternal Revenue Service, Room 2413 \\n1111 Constitution Avenue, NW \\nWashington, DC 20224 \\nedi.crd.ra@irs.gov or edi.civil.rights.division@irs.gov \\n202-317-6925 or TTY/TDD 202-289-4394 \\nPublication 5841 (7-2023) Catalog Number 94211N Department of the Treasury Internal Revenue Service www.irs.gov \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nFrequently Asked Questions for Reasonable Accommodation \\n1. \\n What is a reasonable \\n accommodation? \\n \\nA reasonable accommodation is any change made to a policy, practice, procedure or \\nservice that provides a taxpayer with a disability equal access to IRS and IRS-assisted \\nprograms and services. \\n2. \\n What are some examples of reasonable accommodations? \\nThere are many different accommodations and we will work to address your \\nrequest based on your need. Examples of accommodations include: \\n• \\n sign language interpreter service \\n• \\n Braille/large print documents \\n \\n \\n3. \\n Who is \\n eligible for a reasonable accommodation? \\n \\nA person with a disability may be eligible for a reasonable accommodation if he or she \\nhas trouble with one or more major life activities such as: \\n• \\n breathing \\n \\n• \\n talking \\n \\n• \\n vision \\n \\n• \\n walking \\n \\n• \\n hearing \\n \\n• \\n mobility \\n• \\n cognitive \\n \\nfunctions \\n \\n4. \\n How do I request a \\n reasonable \\n accommodation? \\n \\nIf you need \\n a reasonable accommodation, ask an IRS employee \\n or, at an \\n IRS-\\nassisted site, ask a volunteer. \\n \\n5. \\n When should I request a reasonable accommodation? \\n \\nYou may request a reasonable accommodation at any time during your visit with the \\nIRS or an IRS-assisted program or facility. On occasion, you may need to be \\nscheduled for a time when accommodations become available. You can also request \\nreasonable accommodations in advance when you make your appointment by phone. \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n6. \\n What is an IRS-assisted program or \\n activity? \\n \\nIRS provides financial assistance to agency partners, such as the VITA, TCE or LITC \\nprograms. Any programs or activities operated through these partnerships are \\nconsidered IRS-assisted programs or activities. \\n7. \\n Can IRS \\n or IRS-assisted programs \\n request medical documentation from me \\n \\nwhen I request a reasonable accommodation? \\nNo. No one should ask you for any medical documentation when you \\nrequest a reasonable accommodation. You should only be asked about \\nwhat assistance you need. \\n8. \\n Can someone request a reasonable accommodation on my behalf? \\nYes, anyone can request a reasonable accommodation on behalf of a person with a \\ndisability in need of services from the IRS. \\nVisit www.irs.gov and \\n select the Civil Rights tab at the bottom of the page for more \\nfrequently asked \\n questions. \\n \\nFrequently Asked Questions for Language Access \\n1. \\n Who is \\n considered a \\n person with limited English proficiency (LEP)? \\n \\nIf English isn’t your primary language and you are limited in your ability to read, speak, \\nwrite or understand English, you may be considered LEP. \\n2. \\n What types of verbal \\n language \\n assistance \\n are \\n available to taxpayers \\n with LEP? \\nVerbal language assistance includes the following: \\n• \\n qualified bilingual staff \\n members \\n \\n• \\n telephone interpretation services \\n \\n• \\n qualified bilingual community volunteers in partner programs \\n \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n3. \\n How do I get verbal \\n language assistance? \\n \\n \\nTo receive verbal language assistance in an IRS office, please advise the IRS \\nemployee that you need language assistance. We have trained bilingual staff and we \\nuse telephone interpreter services. \\nTo receive verbal language assistance at an IRS-assisted facility, advise the volunteer \\nyou need language assistance. IRS-assisted programs use a variety of resources. Be \\nadvised, assistance may not be immediately available, but you should be contacted \\nwhen language services become available. Our partners list their more commonly \\navailable language services on the VITA/TCE/LITC site locator webpages. \\n4. \\n Can I bring my own interpreter to meet with the IRS or an IRS-assisted \\n partner? \\nGenerally, family members, children, friends and untrained volunteers aren’t used as \\ninterpreters because they are unfamiliar with certain terms required for accurate \\ninterpretation. If you bring your own interpreter, our IRS or IRS-assisted partners may \\nprovide a qualified interpreter in addition to yours, depending on the difficulty of the \\nsubject matter. \\n5. \\n What types of written translation assistance \\n are \\n available? \\nThe IRS and IRS-assisted partners ensure taxpayers with limited English proficiency \\nhave access to important documents. Currently, the IRS has over 100 documents \\ntranslated into Spanish or other languages. Many documents include contact \\ninformation for language assistance. The irs.gov website is available in five additional \\nlanguages: Spanish, Chinese, Korean, Russian and Vietnamese. \\n6. \\n What is a vital document? \\nVital/important written documents include: \\n• \\n consent and complaint forms \\n• \\n intake \\n and application \\n forms \\n• \\n written notices of rights \\n \\n• \\n denials, losses or decreases in benefits or services notices \\n \\n• \\n signs and notices advising persons with \\n limited English \\n proficiency about free \\n \\nlanguage assistance services \\n• \\n Visit www.irs.gov and \\n select the Civil Rights tab at the bottom of the page for these \\n \\nand more frequently asked questions. \\n \\n\"\n]","isConversational":false}}},{"rowIdx":1181,"cells":{"file_name":{"kind":"string","value":"p5241.pdf"},"description":{"kind":"string","value":"0623 Publ 5241 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5241.pdf"},"text":{"kind":"list like","value":["Fiscal Year 2022 annual report \nirs whistleblower oFFice \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ntable oF contents \nScope of the Report .................................................................................2 \nMessage from the Director.....................................................................4 \nFY 2022 Snapshot .....................................................................................6 \nBackground and Program Evolution .....................................................7 \nWhistleblower Claim Process Overview....................................9 \nProgram Developments ........................................................................11 \nOperations ..................................................................................11 \nStaffing ........................................................................................13 \nOutreach and Communications...............................................14 \nAdministrative Priorities and Issues of Interest................................15 \nAdministrative Priorities...........................................................15 \nIssues of Interest........................................................................16 \nWhistleblower Program Results...........................................................19 \nIRC Section 7623 Payment & Claim Processing Analysis, FY \nAuthorized Disclosures Made Under IRC Section 6103(k)(13) \nAwards Paid, FY 2022 .................................................................19 \n2022..............................................................................................20 \nClaim Receipt and Processing in FY 2022 ................................23 \nTen Most Common Allegations Submitted in FY 2022...........24 \nin FY 2022 ....................................................................................24 \nOpen IRC Section 7623(a) and 7623(b) Claims.........................26 \nDescription of Processing Phases ............................................27 \nClosure Reasons for Fiscal Year 2022.......................................28 \nDescription of Closure Reasons................................................29 \nscope oF the report \nThe Tax Relief and Health Care Act of 2006 (TRHCA 2006) requires the Internal Revenue Service \n(IRS) to conduct an annual study and report to Congress on the use of Internal Revenue Code \n(IRC) Section 7623. IRC Section 7623 provides for awards, in some cases mandatory, when the \nIRS takes action based on a whistleblower's information. Claims for award that provide specific \nand credible information regarding tax underpayments or violations of laws which the IRS is \nauthorized to enforce, investigate, or administer and that lead to proceeds collected may qualify \nfor an award. This report covers the period from October 1, 2021 through September 30, 2022. \n2 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nirs Mission \nProvide America’s taxpayers top-quality service by helping them understand and meet their tax \nresponsibilities and enforce the law with integrity and fairness to all. \nirs Values \n• Honesty and Integrity: We uphold the public trust in all that we do; we are honest and \nforthright in all of our internal and external dealings. \n• Respect: We treat each colleague, employee and taxpayer with dignity and respect. \n• Continuous Improvement: We seek to perform the best that we can today, while embracing \nchange, so that we can perform even better in the future. \n• Inclusion: We embrace diversity of background, experience and perspective. \n• Openness and Collaboration: We share information and collaborate, recognizing that we are \na team. \n• Personal Accountability: We take responsibility for our actions and decisions and learn and \ngrow from our achievements and mistakes. \nirs whistleblower oFFice Mission \nTo effectively administer the IRS Whistleblower Program by ensuring: \n• IRS compliance functions receive and consider specific, timely, and credible whistleblower \nclaims that identify non-compliance with tax laws or other laws the IRS is authorized to \nadminister, enforce, or investigate; \n• Whistleblowers receive required notifications timely; and \n• Awards are fairly determined and timely paid. \nirs whistleblower oFFice Vision \nTo effectively promote voluntary compliance and reduce the tax gap by providing excellent \nservice to whistleblowers, taxpayers, and other stakeholders. \n3 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \nMessage FroM the Director \nthis Year’s report \nThe Fiscal Year (FY) 2022 Report covers the period October 1, 2021, through September 30, 2022. \nNew in this year’s report, we’ve provided information showing a 10-year history of awards, the \nwhistleblower claim processing flowchart, average claim processing time by major process, an \nanalysis of length of time for various claim processes, and a 5-year analysis of claims built and \nsubmissions received. In addition, we’ve included more information on administrative priorities \nfor the Whistleblower Program. \nFY 2022 results1 \nIn FY 2022, the IRS paid whistleblowers 132 awards totaling $37.8 million from proceeds \ncollected of $172.7 million. The total dollar amount of awards paid increased from FY 2021 \nwhen $36.1 million in awards were paid. The total number of awards paid in FY 2022, however, \ndecreased from 179 in FY 2021 to 132 in FY 2022. Awards paid as a percentage of proceeds \ncollected increased from 14.7% in FY 2021 to 21.9% in FY 2022. \nIRC Section 7623(b) award results increased in FY 2022 to 26 awards paid totaling $34.5 million \nattributable to proceeds collected of $152.7 million. That compares to 20 awards paid totaling \n$27.3 million attributable to proceeds collected of $115.3 million in FY 2021. \nIRC Section 7623(a) award results decreased in FY 2022 to 106 awards paid totaling $3.3 million \nattributable to proceeds collected of $20.0 million. In FY 2021, 159 IRC Section 7623(a) awards \ntotaling $8.8 million attributable to proceeds collected of $130.0 million were paid. \nAverage claim processing time (the time from the date a claim is received to the date an award is \npaid) for IRC Section 7623(b) award payments made during FY 2022 increased by 1.3% from the \nprior year and average claim processing time for IRC Section 7623(a) award payments increased \nby 14.9%. The time for paying a claim is heavily dependent on compliance actions taken with a \ntaxpayer, the taxpayer’s exercise of rights to request assistance from the Independent Office of \nAppeals or to litigate disagreements with the IRS’s determination, the time it takes to collect any \nproceeds attributable to the whistleblower, and the time for a final determination of tax. \nIn FY 2022, the Whistleblower Office received 5,084 submissions and built 12,597 claims. That is \nvery similar to FY 2021 when we received 5,080 submissions and built 14,045 claims. \nIn FY 2022, we issued 4,115 notices to whistleblowers as required by the Taxpayer First Act \n(TFA). The TFA provided an exception to the non-disclosure rules in IRC Section 6103 to allow \nnotifications to whistleblowers when a claim is referred for examination, when a taxpayer makes \npayments related to a tax liability attributable to information provided by the whistleblower, \nand to allow the IRS to share information on the status and stage of a taxpayer case related to \na whistleblower claim. Although the Whistleblower Office created a new team and hired four \n4 \n1 \nValues have been rounded throughout the document for ease of reference. \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \nadditional employees to focus on the new TFA notices in FY 2021, the notice process has been \nmore time-intensive than originally expected. The Whistleblower Office continuously evaluates \nand shifts its allocated resources to meet requirements for TFA notices. \neFForts to iMproVe the whistleblower prograM \nSince I started as the new director of the Whistleblower Office in May 2022, the Whistleblower \nOffice has been focused on opportunities to improve the program. We’ve received input from \nboth internal and external stakeholders. External whistleblower practitioners have provided \nmany ideas for improvement, and we continue to consider those ideas as we develop our plans. \nWe’ve added information to this year’s report on steps we’ve already taken and will be taking \nin the future to improve the program. Our key goals include increasing the capacity for claim \nsubmissions that the IRS can act on, using high-value whistleblower information effectively, \nrewarding whistleblowers fairly and as soon as possible, keeping whistleblowers informed of the \nstatus of their claim and the basis for IRS decisions on claims, and strengthening collaboration \nwith Whistleblower Program stakeholders. \nthe Value oF whistleblower contributions \nOur nation’s tax system is built on the principle of voluntary compliance. When this principle is \nobserved, taxpayers file tax returns and pay their taxes timely and accurately without the need \nfor compliance activity by the IRS. Voluntary compliance is aided by the knowledge that non-\ncompliance with tax laws will be addressed through examinations, collection activities, criminal \ninvestigations, and other tax enforcement work. The IRS uses increasingly sophisticated data \nanalytics and other methods to detect non-compliance with tax laws, but we can’t find it all \nby ourselves. We need help from whistleblowers – people with firsthand knowledge of non-\ncompliance who are willing to share what they know with us so we can investigate it when \nwarranted. \nWe appreciate the valuable contributions that thousands of whistleblowers have made to \nhelp bolster the fair and effective enforcement of our nation’s tax laws and the success of our \nvoluntary tax system. Since 2007, the Whistleblower Office made awards of $1.1 billion based on \nthe collection of $6.6 billion. Currently, the Whistleblower Office is monitoring for the collection \nof several billion dollars in additional amounts assessed attributable to information submitted \nby whistleblowers. The continued success of the IRS Whistleblower Program is dependent on \npeople who become aware of tax fraud and tax non-compliance and report that information to \nthe IRS Whistleblower Office, and on the dedicated IRS workforce that supports this important \nprogram. \nWe encourage all individuals with specific and credible information about tax noncompliance \nto provide this information to the IRS by filing a claim on Form 211, Application for Award for \nOriginal Information, with the Whistleblower Office. Signature of John W Hinman \nJohn W. Hinman \nDirector, Whistleblower Office \n5 \n","IRS Whistleblower Office - Annual Report to Congress\nFY 2022 snapshot \n4,115 \nTFA notifications sent \n12,597 \nClaims built in \nFiscal Year 2022 \n21.9% \nAverage Award % increased \nfrom 14.7% in Fiscal Year 2021 \nto 21.9% in Fiscal Year 2022 \n68 DaYs \nOn average, IRC Section 7623 \n(b) Awards were paid within \n68 days of the date when all \nregulatory requirements \nwere met \n$172.7 \nMillion \nAwards Paid in Fiscal Year \n2022 are based on $172.7 \nMillion in proceeds collected \nattributable to whistleblower \ninformation \noVer \n$1 billion \nPotential proceeds (amounts \nassessed attributable to \nwhistleblowers) grew by over \n$1 Billion during the \nFiscal Year \n21.3 DaYs \nOn average, new submissions \nwere processed within \n21.3 days of receipt \n6 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \nbackgrounD anD prograM eVolution \nTRHCA 2006 added IRC Section 7623(b), which enacted significant changes in the IRS award \nprogram for whistleblowers. The TRHCA 2006 set a new framework for the consideration of \nwhistleblower submissions and established the Whistleblower Office within the IRS to administer \nthat framework. The TRHCA 2006 requires that the Secretary of the Treasury conduct an annual \nstudy and report to Congress on the use of IRC Section 7623. The annual study and report to \nCongress includes any legislative or administrative recommendations for IRC Section 7623 and \nits application. This report discusses the IRS Whistleblower Program activities for FY 2022 in \nsatisfaction of the reporting obligation under the TRHCA 2006. \nThe Whistleblower Office analyzes information submitted, coordinates with other IRS business \nunits, and makes award determinations. If a submission does not meet the criteria for \nIRC Section 7623(b), the Whistleblower Office may consider it for an award pursuant to its \ndiscretionary authority under IRC Section 7623(a). A whistleblower must meet several criteria to \nqualify for the IRC Section 7623(b) award program. The information must be: \n• Signed and submitted under penalties of perjury; \n• Related to an action in which the proceeds in dispute exceed $2,000,000; and \n• If the subject of the claim is an individual, the individual’s gross income must also exceed \n$200,000 for any taxable year subject to such action. \nIf the information meets the above criteria and substantially contributes to an administrative or \njudicial action that results in the collection of proceeds, the IRS will generally pay an award of at \nleast 15%, but not more than 30% of the proceeds collected. The award percentage decreases \nfor cases based principally on information disclosed in certain public sources or when the \nwhistleblower planned and initiated the actions that led to the tax law violations. Whistleblowers \nmay appeal the Whistleblower Office’s award determinations under IRC Section 7623(b) to the \nUnited States Tax Court (USTC). \nThe IRS pays awards from proceeds collected and as such, award payments cannot be made \nuntil the taxpayer has exhausted all appeal rights and the taxpayer no longer can file a claim \nfor refund or otherwise seek to recover the proceeds from the government. Therefore, the IRS \ngenerally cannot make award payments for several years after the whistleblower has filed a \nclaim. \n7 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \n \n \n \n \n \naugust 2014 \nOn August 12, 2014, the Treasury Department and the IRS published final regulations providing \ncomprehensive guidance for the IRS Whistleblower Program under IRC Section 7623. The \nregulations also provided guidance on submitting information regarding underpayments \nof tax or violations of the internal revenue laws and filing claims for award, as well as on \nthe administrative proceedings applicable to claims for award under IRC Section 7623. The \nregulations also provided guidance on the determination and payment of awards; and defined \nkey terms used in IRC Section 7623. Finally, the regulations confirmed the Director, officers, \nand employees of the Whistleblower Office are authorized to disclose return information to the \nextent necessary to conduct whistleblower administrative proceedings. \nFebruarY 2018 \nOn February 9, 2018, Section 41108 of the Bipartisan Budget Act of 2018 (BBA 2018) amended \nIRC Section 7623, which added a new subsection: \n(c) Proceeds – For purposes of this Section, the term ‘proceeds’ includes — \n(1) penalties, interest, additions to tax, and additional amounts provided under the \n \nInternal Revenue laws, and \n(2) any proceeds arising from laws for which the Internal Revenue Service is authorized to \n \nadminister, enforce, or investigate, including — \n \n(A) criminal fines and civil forfeiture, and \n(B) violations of reporting requirements. \nBBA 2018 also amended IRC Section 7623(b)(5)(B) to limit IRC Section 7623(b) to cases in which \nthe \"proceeds\" in dispute exceed $2,000,000. \nJulY 2019 \nOn July 1, 2019, Section 1405(a) of the TFA 2019 amended IRC Sections 7623 and 6103 to add \nseveral important provisions to help improve whistleblower service and to ensure the continual \nenforcement of the tax laws in a fair and impartial manner. In addition, TFA 2019 created \nprotections for whistleblowers against retaliation. \n8 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \n \nwhistleblower claiM process oVerView \nFigure 1: claiM processing Flow chart \nWhistleblower \nCommon Initial Review \nRejection/Denial Reasons \nFiles Form 211 with Whistleblower Office \n- No actionable issue \n- Incomplete Form 211 \n- Ineligible whistleblower \n- Insufficient assessment statute \n- Assessment statute expired \nTaxpayer does \nnot agree \nAll or some \nexamination or \nadjustments upheld \nIneligible Whistleblower \nMonitoring for Payment \nNo collected \n(May take up to the full \nIntake/Initial Review \n(Generally 30-90 days) \nSubject Matter Expert (SME) \nSubmission evaluation \n(Generally 90 days) \nField Examination \n(Generally 1-3 years) \nIssue Rejection or \nDenial Letter \n(Generally 30-90 days) \nInitial review \nrejection/denial \nAppeals/Court \n(Generally 3-10 years) \nInitial Award Evaluation \n(Generally 60 days) \nWhistleblower’s information \ndid not contribute to the \nAll adjustment(s) reversed \nNo action taken \nor \nNo adjustments \nTaxpayer agrees with exam \nproceeds \ncollection statute of 10 years) \nPreliminary Award \nRecommendation \n(Generally 90 days) \nTaxpayer paid in full or \nTaxpayer made partial payment and collection statute is expired \nMonitoring Refund Statute \nExpiration \n(Generally 2 years) \nStart Administrative Proceeding – Issue Preliminary Award Recommendation Letter (PARL) \nAward Payment Processing \n(Generally 30-90 days) \nIssue Final Determination \n(Generally 30-60 days) \nAgreed to PARL \nUnagreed or \nno response to PARL \nU.S. Tax Court \n(Generally 3-6 years) \nWhistleblower disagrees with \ndetermination and petitions \nU.S. Tax Court \nWhistleblower does not \npetition U.S. Tax Court \nWhistleblower \n9 \n","IRS Whistleblower Office - Annual Report to Congress\nFigure 1 illustrates the IRS whistleblower claim process with general time frames for various \nstages of the process. This outline demonstrates how there can be such a disparity in processing \ntimes of different claims. \nA claim generally has a shorter cycle time from receipt of the Form 211 to payment of the award \nif the taxpayer agrees at the closure of the examination, if the taxpayer promptly pays the \nassessment, and if the whistleblower agrees with the award determination. \nClaim processing delays may occur if the examination is expanded into multiple years/related \nentities, if the taxpayer(s) disagree and appeal/litigate the assessment, if the taxpayer takes the \nfull collection statute of limitations time to pay in full, if the examination issues have a longer \nrefund statute instead of the general two years, or if the whistleblower litigates the award \ndetermination. \nOther contributing factors to claim processing delays include instances of multiple \nwhistleblowers and delayed submission of supplemental information. In cases of multiple \nwhistleblowers involving a single administrative or judicial action, the claim cannot be paid \nuntil either all whistleblowers agree with the determination or litigation by any/all of the \nwhistleblowers is resolved. If a whistleblower submits supplemental information after the \nactions have concluded or during the litigation of their award determination, then the claim \nprocessing is delayed. \n10 \n","IRS Whistleblower Office - Annual Report to Congress\nprograM DeVelopMents \noperations \nThe Whistleblower Office considers its internal controls and quality assurance to be a top \npriority. In FY 2022, the Whistleblower Office successfully completed two internal reviews \nperformed by the IRS Office of the Chief Financial Officer (CFO). The reviews covered the \nProtection of Whistleblower Information and Form 211 Acknowledgement Letter Processing \nTimeframes. Upon completion of these internal reviews, it was determined the Whistleblower \nOffice is exhibiting effective internal controls and that no material deficiencies exist. No \nrecommendations were presented to the Whistleblower Office for further consideration. \nLike other organizations and businesses, the Whistleblower Program operations continued to \nbe impacted by the ongoing Coronavirus pandemic. This caused a slowdown in Whistleblower \nProgram operations including intake processing, classification, payment processing, litigation, \nTFA notifications, and closures. Most Whistleblower Program operational processes have been \nfully restored, and the Whistleblower Office is continuing to process claims to the greatest extent \npossible including receiving information, providing notifications required by TFA 2019, issuing \ndetermination letters, and the processing of awards. \nOn March 27, 2020, H.R. 748, Coronavirus Aid, Relief and Economic Security Act (CARES 2020) \nwas signed into law. The enactment of CARES 2020 modified certain provisions with respect to \nNet Operating Losses (NOL). A NOL is created when a qualifying entity’s excess tax deductions \nfor the tax year exceeds its taxable income for that year. Under CARES 2020, a NOL from \na tax year beginning in 2018, 2019, or 2020 can be carried back five years by any taxpayer \nentitled to a NOL deduction under IRC Section 172. This may create a significant increase in \nthe processing time for any claim with a tax year that falls within these carryback periods. The \nfinal determination of tax date for these periods are governed by the carryback years and the \nrespective statutes for those years. If there are losses carried back, then additional time may be \nnecessary to monitor for collection of proceeds. FY 2022 award processing and determinations \ncontinued to be impacted by CARES 2020. \nThe Whistleblower Office continues to apply sequestration to all award payments in accordance \nwith the Budget Control Act of 2011, as amended by the American Tax Relief Act of 2012. \nThis requires automatic reductions with respect to certain government payments including \nwhistleblower award payments made under IRC Section 7623. The required reduction \npercentage is determined annually by the Office of Management and Budget for the year \nin which payments are made. The Whistleblower Office communicates the amount and \nnature of the reduction with respect to the award determination in the Preliminary Award \nRecommendation Letter, Detailed Report (when applicable), Final Award Letter, and annual \nsequestration rate notices. \n11 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \nThe Whistleblower Office adopted a policy permitting the disaggregation of eligible claim \nsubmissions in an effort to issue award payments earlier. Disaggregation is when the \nWhistleblower Office breaks away one or more individual claim numbers from a larger claim \nsubmission for a final determination. This may occur when a claim submission is not ready for \nan award determination but one or more claim numbers in the claim submission are eligible for \nan award determination. \nThere are many reasons a claim submission may not be ready for an award determination (e.g., \nsome claim numbers in the submission are still undergoing an administrative or judicial action, \nbeing monitored for collection or appeals, or waiting for a collection or refund statute to expire). \nOnce the Whistleblower Office identifies eligible claim number(s), the Whistleblower Office \nmay disaggregate them from the claim submission and then proceed with an administrative \nproceeding for the disaggregated claim numbers, including a final determination on the \ndisaggregated claim. The determination is only final and applicable to the disaggregated claim. \nA separate determination will be made for the remainder of the whistleblower's claim \nsubmission. \nIn some cases, individuals submit multiple claims relating to the same information. In \nother cases, whistleblowers submit numerous claims based entirely on publicly available \ninformation—some whistleblowers have submitted hundreds of such claims. To date, the \nWhistleblower Office has sought to process and respond to all claims filed by whistleblowers. \nWhile it will continue to do so, the Whistleblower Office will also continue to look for ways \nto address duplicative or non-meritorious claims in a summary manner, both to focus its \nadministrative resources better and further safeguard whistleblower and taxpayer return \ninformation. \n12 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nstaFFing \nIn FY 2022, the Whistleblower Office staff was comprised of 47 full-time employees with decades \nof experience from a broad array of IRS compliance programs. Figure 2 below explains the \norganization of the Whistleblower Office. \nFigure 2: whistleblower oFFice & ice teaM organization chart \nWhistleblower \nOffice.\n Technical\n Advisor (TA)\n. Strate\ngic Plannin\ng and P\nrogram\n Operations (SP\nPO). \nQualit\ny Assurance and\n Data Reporting (\nQADR).\n Clai\nm Administration\n (CA). Lit\nigatio\nn, Monitorin\ng, and Notif\nications (LMN). Ca\nse Dev\nelopment\n and Overs\night (CDO\n). Award R\necommen\ndation and Coordin\nation\n (ARC). Small Bu\nsiness/Self Em\nployed (\nSB/SE) Di\nvision. Initial\n Claims Evaluatio\nn (ICE) Team. \nThe Whistleblower Office is led by the Director of the Whistleblower Office. In FY 2022, the \nWhistleblower Office transitioned from having one Deputy Director to two Associate Directors – \none over the Strategic Planning and Program Operations function and the other over the Claim \nAdministration function. \nThe following outlines the primary duties of the functions listed in Figure 2. \n• SPPO is responsible for administration of budget, policy and procedure guidance, personnel, \nstaffing activities, and strategic planning for the Whistleblower Office. \n• QADR provides quality assurance reviews of various aspects of the Whistleblower Program, \ndata validation, and preparation of the Annual Report to Congress. \n• CA is primarily responsible for direction, guidance, and oversight of LMN, CDO, and ARC. \n• LMN provides litigation support, payment monitoring, and required TFA 2019 Notifications \nfor the Whistleblower Office. \n• CDO is responsible for reviewing and developing information submitted by whistleblowers, \ncoordinating with the operating divisions (OD), and issuing complex award determination. \n• ARC provides award processing for the Whistleblower Office by reviewing examination \nresults to evaluate the whistleblower’s contribution and issues award determinations. \nThe ICE Team, aligned under the Small Business/Self-Employed operating division, acts as the \nprimary receipt and control function responsible for performing whistleblower claim intake, \nmonitoring, and award payment processing. \n13 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \noutreach anD coMMunications \nThe Whistleblower Office maintains a page on the IRS Intranet for IRS personnel and provides \narticles for internal newsletters and speakers for professional education events. There is also a \ndedicated page on the IRS website, irs.gov2, that provides information for the public about the \nWhistleblower Program. The website includes links to the final regulations, the Form 211, and \ncontains other useful information for whistleblowers. In addition, the Whistleblower Office wrote \nA Closer Look article3 on how whistleblower information contributes to identifying noncompliance \nand reducing the tax gap. \nIn FY 2022, the Whistleblower Office updated Publication 5251, The Whistleblower Claim Process \nand Timeline, which provides information on filing a whistleblower claim for award, the timeline \nfor each step in the claim process, and instructions for whistleblowers to obtain information \nabout the status and stage of their claim(s). \nThe Whistleblower Office has continued its outreach efforts utilizing IRS social media accounts, \nas well as publicly subscribed newsletters. The Whistleblower Office continues to utilize Twitter, \n@IRSNews, @IRStaxpros, and the E-Tax Professionals Newsletter that continues to garner many \nviews. The Whistleblower Office also shares relevant information regularly with stakeholders \nwho have signed up to receive information periodically from the Whistleblower Office. \nWhistleblower Office representatives deliver presentations to professional groups and \nconferences. By attending these functions, the Whistleblower Office obtains an outside \nperspective on the Whistleblower Program. The Whistleblower Office also provides consultation \nto other federal agencies and tax administration authorities from other nations, as they evaluate \noptions for their own whistleblower award programs. In July 2022, representatives from the \nWhistleblower Office met with a foreign delegation to learn about their plans with whistleblower \nprograms and share information about the general administration of the IRS’s whistleblower \nprogram. \n2 \nhttps://www.irs.gov/whistleblower \n3 \nhttps://www.irs.gov/about-irs/the-irs-whistleblower-office \n14 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \naDMinistratiVe priorities anD issues \noF interest \naDMinistratiVe priorities \nCollaboration: The Whistleblower Office is increasing collaborative efforts to improve the \nWhistleblower Program. We are working with other IRS business units to ensure whistleblower \ninformation is effectively utilized. For example, we are part of the IRS’s Joint Strategic Emerging \nIssue Team. We’ve also been gathering feedback from external practitioners and whistleblowers. \nA formal Whistleblower Summit was held on October 20, 2022, at IRS headquarters with the \nwhistleblower community and leaders from various IRS business units to share information \nand best practices and to gather additional feedback. The Summit was opened by the IRS \nCommissioner and the Deputy Commissioner, Services and Enforcement. The Whistleblower \nOffice is committed to keeping stakeholders informed of our plans to improve the program, and \nto obtaining feedback on those plans. \nCommunication and Outreach: The IRS updated Publication 5251 (The Whistleblower Claim \nProcess) in September 2022 and clarified information on the Whistleblower Program. In \naddition, the IRS published information on irs.gov to improve awareness of the program and \nto emphasize that information submitted needs to be specific, timely, credible, and must relate \nto alleged tax violations. We will continue to raise awareness of the program and to encourage \nclaim submissions, especially for issues related to offshore accounts, cryptocurrency, high-end \nnoncompliance by large corporations, complex pass-throughs, and high-net-worth individuals. \nDigitalization: The Whistleblower Office is actively looking for opportunities to digitalize the \nwhistleblower claim process including remote viewing of the administrative file and receiving \nwhistleblower information. \nPaying Awards Sooner: The Whistleblower Office worked to identify certain claims that might \nbe able to be paid sooner if the specific circumstances allow it and resources are available. For \nexample, certain claims may be able to be “disaggregated” from other related claims to make \naward payments earlier. In addition, we’re making efforts to shorten the time frame for making \nthe final determination of tax that is required before an award payment can be made. \nAdministrative Claim File Review: The Whistleblower Office is working to improve \nthe Administrative Claim File Review process which allows whistleblowers to review the \nadministrative file without having to litigate a claim in Tax Court. The Whistleblower Office \nis exploring opportunities to allow these reviews to take place in additional locations across \nthe U.S. and is testing a new process that may allow whistleblowers to remotely view the \ndigital administrative claim file on-line. We are working closely with IRS Counsel to ensure that \nredactions for that process are consistent with recent Tax Court decisions on that matter. \n15 \n","IRS Whistleblower Office - Annual Report to Congress\n \nWhistleblower Notices: The Whistleblower Office is committed to keeping whistleblowers \ninformed of the status of their claim submissions. Provisions in TFA 2019 provided the authority \nto disclose certain taxpayer-related information to whistleblowers so they can be better \ninformed of the status of their claim. Since the implementation of these requirements to provide \nnotices to whistleblowers, the Whistleblower Office has continued to improve the processes for \nthis work, and we’ll seek opportunities to continue such improvements. \nissues oF interest \nRules on Access to and Disclosure of Taxpayer Information Could Provide Stronger \nProtection for Taxpayers \nSince FY 2010, the Whistleblower Office’s Annual Reports have noted concerns regarding the \ndisclosure of taxpayer information to whistleblowers. The changes to IRC Section 6103(k)(13) \nenacted as part of TFA 2019, summarized in Table 4 below, provided some helpful clarification \nregarding the government's authority to disclose taxpayer information to whistleblowers. \nHowever, these changes did not address the challenging issues that continue to burden the \nWhistleblower Office and Chief Counsel litigators. In particular, existing statutes and case law \nprovide too little clarity regarding the portion of a target taxpayer’s administrative file that the \nIRS is authorized to disclose to a whistleblower. These challenges were recently exacerbated by \nthe USTC opinion in the case Whistleblower 972-17W v. Commissioner, 159 T.C. No. 1 (2022), in \nwhich the USTC held that in certain whistleblower appeals, IRC Section 6103(h)(4)(A) allows the \ndisclosure of a greater portion of the target taxpayer’s returns and return information than the \nIRS had previously disclosed in these cases, including some returns and return information that \nmay not be directly related to resolving an issue in the case. \nAt the heart of the IRS’s concerns is the fact that whistleblowers face no consequences for \nthe re-disclosure of information provided to them by the IRS during administrative or judicial \nproceedings. Specifically, IRC Section 6103(k)(13), enacted as part of TFA 2019, does not prohibit \nredisclosure of third-party return information disclosed by the Whistleblower Office during \nappointments to review the administrative claim file pursuant to Treas. Reg. Section 301.7623-\n3(c)(5), nor by the Office of Chief Counsel during USTC proceedings. The IRS makes, and will \ncontinue to make, many disclosures of taxpayer information in administrative and judicial \nproceedings pursuant to IRC Section 6103(h)(4). The IRS is often required by USTC discovery \nprocedures to reveal extensive portions of the examination files of the third-party taxpayers \nthat are the subjects of the whistleblower claims. Notably, these taxpayers are not parties to \nwhistleblower litigation, and as such, they typically do not know that their confidential returns \nand return information may be disclosed to whistleblowers. When faced with overly broad \ndiscovery demands, Chief Counsel attorneys could formerly rely on IRC Section 6103(h)(4)(B) or \n(C) to limit disclosures to information “directly related” to an issue in the proceedings. However, \nthe USTC opinion in Whistleblower 972-17W has eliminated this curb on disclosure for a large \nsubset of whistleblower appeals. \nThe IRS’s concerns about the lack of clear guidance as to what third-party information IRC \nSection 6103 is intended to shield from whistleblowers is particularly acute because, as noted \nabove, the government has no authority under the IRC to restrain whistleblowers from re-\ndisclosing these taxpayers' information. In USTC, the only limits to the re-disclosure of returns \nor return information by the whistleblower are those that a judge may choose to impose in a \nparticular case. The USTC will typically issue a protective order at the request of the parties, \n16 \n","IRS Whistleblower Office - Annual Report to Congress\nprohibiting the whistleblower from using third-party tax information provided by the IRS in \nanother matter. However, such orders are not statutorily required, and the IRS and the Court \nmay not always be cognizant of whistleblowers' violations of these orders. Moreover, the IRS \nis aware of cases in which whistleblowers have failed to comply with these protective orders. \nEnforcing the order requires Chief Counsel attorneys to spend additional time and effort on a \ncase that would otherwise be closed. \nIn sum, the IRS has no legal authority to restrain whistleblowers from re-disclosing third-party \ntaxpayer information disclosed during administrative and judicial processes, and continues \nto struggle when applying existing disclosure standards to determine what third-party return \ninformation should be disclosed. \nStatutory Clarification Needed on Submitting Information and Claiming Awards \nIRC Section 7623 provides for awards, in some cases mandatory, when the IRS proceeds with an \naction based on a whistleblower’s information. The mandatory award provisions require that a \nwhistleblower’s information be brought to the Secretary’s attention and submitted under penalty \nof perjury. Additionally, the off-Code provisions in TRHCA 2006 establishing the Whistleblower \nOffice require the Whistleblower Office to be responsible for initial processing of whistleblower \ninformation by providing that the Whistleblower Office “shall analyze the information received... \nand either investigate the matter itself or assign it to the appropriate Internal Revenue Service \noffice.” The Whistleblower Office understands the law to require a whistleblower to file a claim \nwith the Whistleblower Office, bringing their information to the Secretary’s attention before the \nIRS proceeds with an action based on the whistleblower’s information. \nWhile information comes into the IRS from a wide variety of sources, relatively few individuals \nthat provide information to the IRS do so with the intent to claim an award. The claim for \naward is the only trigger available to the IRS for classifying an individual as a whistleblower \nfor purposes of IRC Section 7623. The claim for award also allows the Whistleblower Office to \ncontemporaneously track the IRS’s use of whistleblower information, and proactively manage \nthe Whistleblower Program. The Tax Court has held that a whistleblower can qualify for an IRC \nSection 7623(b) award by providing information to an IRS operating division or other Federal \nagency before filing a claim with the Whistleblower Office. See Whistleblower 21276-13W v. \nCommissioner, 144 T.C. 290, 300 (2015). Whistleblowers may understand this limited holding \nto provide for an open-ended period to file a claim with the Whistleblower Office based on \ninformation provided to the IRS. \nIRC Section 7623(b)(3) currently refers to a “claim for award” without providing any further \nspecifics. Clarifying the statutory claim filing requirement by linking it to a whistleblower’s \ninformation submission would strengthen the Whistleblower Program by ensuring that \nWhistleblower Office resources are devoted to processing whistleblower information and \nmaintaining a contemporaneous record of the IRS’s use of whistleblower information. This \nwould also ensure whistleblowers are properly classified as such and immediately receive all the \nwhistleblower rights and protections afforded by the law when they submit information. \n17 \n","IRS Whistleblower Office - Annual Report to Congress\nAllowing Information Sharing Within Government Could Enhance IRS Ability to Use \nInformation and Pay Awards \nThe Whistleblower Office is required to determine awards when the Secretary proceeds with \nan action based on a whistleblower’s information and collects proceeds. IRC Section 7623(c) \ndefines “proceeds” to include amounts collected outside of Title 26, meaning that other \nagencies or government entities may be a source of proceeds. The Whistleblower Office has no \nexpress investigatory ability to acquire information from these other agencies or government \nentities, despite their potential involvement in an action for which an award is payable. \nStatutory provisions giving the Whistleblower Office investigatory authority would ensure the \nWhistleblower Office can appropriately determine mandatory awards on proceeds under IRC \nSection 7623(c). \nSeparately, the Whistleblower Office faces limitations on the information it can share with other \nagencies and government entities. This includes the Department of Labor, acting in its anti-\nretaliation enforcement role under IRC Section 7623(d), and other government agencies applying \nseparate, but at times interrelated, whistleblower provisions. Provisions that would allow \ninformation sharing within the federal government for purposes of applying the whistleblower \nprovisions would enhance the IRS’s ability to use information and pay awards under IRC Section \n7623. \nSignificant Administrative Resources Must Be Allocated To Claims Involving Information \nNot Used By The IRS \nThe Whistleblower Office and IRS use significant resources to address repeat claim filings from \nthe same individuals, who continue to submit information to the IRS after being informed that \nthe agency is not interested in pursuing their information. The administrative burdens of these \nclaims far outweigh any benefit of the information to the IRS. \nThe Whistleblower Office must expend resources responding to these claimants (often \nrepeatedly), maintaining records, and engaging in litigation to defend an administrative, \nenforcement decision not to pursue the information provided. The USTC’s review of any \ndispositive communication issued by the Whistleblower Office compounds the administrative \nburden of these claims on the agency. \n18 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \nwhistleblower prograM results \nUnder IRC Section 6103, returns and return information are confidential, unless an exception \napplies. There is no exception in IRC Section 6103 that permits the publication of data \non identifiable, individual whistleblowers. The IRS may, however, disclose information in \naggregate form when the data cannot be associated with, or otherwise identify a taxpayer \n(or whistleblower). In compliance with these disclosure rules, summary data on awards paid, \nreceipts, closures, and claim status appear in this report. \nawarDs paiD, FY 2022 \ntable 1: aMounts collecteD anD awarDs unDer irc section 7623, Fiscal Year 2022 \nIRC Section \n7623(a) \nIRC Section \n7623(b) \nTOTAL \nClaims Related to Awards \n215 \n181 \n396 \nNumber of Awards \n106 \n26 \n132 \nDollar Amount of Awards Paid \n$3,317,728 \n$34,433,050 \n$37,750,778 \nProceeds Collected for Awards Paid \n$19,994,543 \n$152,711,393 $172,705,936 \nAwards as a Percentage of Proceeds Collected \n16.6% \n22.5% \n21.9%\n NOTE: Data reported as of September 30, 2022 \nTable 1 provides information on awards paid and collections attributable to whistleblower \ninformation, prior to the sequestration reduction described below. In FY 2022, there was an \nadditional $9.8 million of uncollected assessments related to these awards4. In FY 2022, while \nonly 19.7% of the number of award payments made involved IRC Section 7623(b) claims, the IRC \nSection 7623(b) comprised over 91.2% of the award amount paid. \nPursuant to the requirements of the Budget Control Act of 2011, as amended by the American \nTax Relief Act of 2012, whistleblower award payments under IRC Section 7623 are subject to \nsequestration. The applicable sequestration reduction may change from year-to-year. As applied \nto payments under IRC Section 7623, the required reductions in FY 2022 were 5.7% of the \namount that would otherwise have been payable. Sequestration reductions totaling $2,151,794 \nwere applied to awards paid during FY 2022. \n19 \n4 \nThe statute of \n limitations for collection \n has expired, no future collection \n of the proceeds is possible. Because \n \nthese proceeds were not collected, these amounts were not included in the award determinations or the \n \n \nfigures above. \n","IRS Whistleblower Office - Annual Report to Congress\n \n \nC\nh\nart sh\nows t\nh\ne A\nward\ned A\nmoun\nt (i\nn $ \nmill\nions\n) an\nd the\n Numbe\nr of A\nwards \nPaid. \n \n \n \nFigure 3: ten-Year awarD coMparison \nFigure 3 provides a ten-year lookback on the number of awards paid in each fiscal year and \nthe dollar amount (in millions) for each of the respective years. The figure also illustrates that \nthe number of awards paid doesn’t necessarily correlate with the dollar amount of the awards \npaid in the year. In FY 2016, the Whistleblower Office paid 418 awards totaling $61.4 million. \nIn FY 2018, the Whistleblower Office paid 217 awards totaling $312.2 million. The number and \namounts of awards paid each year can vary significantly, especially when a small number of \nhigh-dollar claims are resolved in a single year. \nThe year in which an award is paid is generally not the year in which collections occurred \nbecause the IRS must wait until there is a final determination of proceeds, which means that the \ntaxpayer has exhausted all appeal rights and the taxpayer no longer can file a claim for refund \nor otherwise seek to recover the proceeds from the government. \nirc section 7623 paYMent & claiM processing analYsis, \nFY 2022 \nThe Whistleblower Office strives to issue award payments as promptly as circumstances permit. \nTreasury Regulation Section 301.7623-4, which governs payment of whistleblower awards, does \nnot permit issuing the payment until there has been a final determination of tax with respect to \nthe actions, the Whistleblower Office has determined the award, and either all appeals of the \nWhistleblower Office’s determination are final or the whistleblower signed the waiver agreeing \nto the determination. The Whistleblower Office measures timeliness of the payments based \non how many days it takes to issue payment once these requirements are met. In FY 2022, the \nIRC Section 7623(b) awards were issued, on average, 68 days of the date when all regulatory \nrequirements were met. \n20 \n","Whistleblower Office Claim Processing Time\nAdministrative/Judicial Action Processing Time\nOther Claim Processing Time\nIRS Whistleblower Office - Annual Report to Congress\nP\nie ch\nart s\nhows \nWhistleblower Office Claim Processing Time \n1.58, Administrative/Judicial Action Processing\n Time 5.89, and Other Claim Processing Time 3.77 \n \n \n \n \n \nChart sh\nows 762\n3(b) 11.\n24, and\n 7623\n(a) 9.\n79\n \nFigure 4: aVerage Years FroM claiM receipt to a\n \n warD \npaYMent b\n Y claiM tYpe, Fiscal Year 2022 \nFigure 4 provides the average years \nfrom claim receipt to award payment\nfor IRC Section 7623(a) and IRC Section \n7623(b) awards paid in FY 2022. \nAverage claim processing time for IRC \nSection 7623(b) award payments made \nduring FY 2022 increased by 1.3%\nfrom the prior year and average claim \nprocessing time for IRC Section 7623(a) \naward payments increased by 14.9%. \nClaim processing time is measured \nby comparing the date the Form 211\nis received (start date) and the date \nthe award is paid (end date). There \nis a high likelihood that the average \nclaim processing times will continue to \nincrease as claim inventory continues \nto age while the Whistleblower Office \nawaits audits, exams, investigations, \nappeals, tech services, collection, \nstatutes to expire, and whistleblower \nlitigation. \nFigure 5 provides additional analysis of \naverage award claim processing times \nfor IRC Section 7623(b) awards paid in FY \n2022. The average award claim processing \ntime is broken into three categories: \nWhistleblower Office Claim Processing Time,\nAdministrative/Judicial Action Processing \nTime, and Other Claim Processing Time. \nWhistleblower Office Processing \nTime includes evaluating how the \nwhistleblower’s information contributed \nto the administrative and judicial actions, \ndetermining proceeds, calculating the \naward, the administrative proceeding \nfor the award, and making the award \ndetermination. The Administrative/ \nJudicial Action Processing time includes \nexamination/investigation time and target \ntaxpayer appeals and litigation time. The \nOther Claim Processing Time includes the \ncollection time, time spent waiting for the \nrefund statute to expire, and whistleblower \nlitigation of the award determination. \nFigure 5: irc section 7623(b) aVerage awarD claiM \nprocessing tiMe (in Years) bY process \n21 \n","IRS Whistleblower Office - Annual Report to Congress\nC\nh\na\nrt \nill\nustrates the over\nall\n pr\noce\nssi\nng \ntim\ne (\nin \nye ar\ns)\n. \n<\n4:\n \n76\n23\n(a)\n 2, \n4-6:\n 7623\n(a) 28\n, 6-8:\n 76\nO3(a) 17, 7623(b) 5, 8-10 7623(a)\n 11, 76\n23(b) 3, 10-12: 7623(a) 8, 7623(b) 7, 12-14: 7623(a) 16, 7623(b) 7, >14: 7623(a) 24, 7623(b) 4. \n \n \n \n \n \n \n \n \n \n \ntable 2: FiVe processes with the greatest iMpact on the awarD claiM processing tiMe For irc section \n7623(b) awarDs paiD in FY 2022 \nClaim Process \nLength of Time (in Years) \nShortest \nLongest \nOD Field (Examination/Investigation) \n0.50 \n8.53 \nCollection of Proceeds \n0.19 \n10.98 \nRelated Claims in Progress \n0.67 \n6.42 \nTaxpayer Appeals/Litigation \n0.36 \n2.92 \nWaiting for Expiration of Refund Statute \n0.01 \n2.93 \nTable 2 Identifies the largest factors for the award claim processing time for IRC Section 7623(b) \nawards paid in FY 2022. While these factors were the largest factors for the overall population of \nIRC Section 7623(b) awards paid in FY 2022, these aren’t necessarily the largest factors for each \nindividual claim. \nFigure 6 provides a further breakdown of the overall processing time (in years) from claim \nreceipt to award payment for each IRC Section 7623(a) and IRC Section 7623(b) award paid in FY \n2022. \nFigure 6: claiM processing breakDown FroM claiM receipt to awarD paYMent bY claiM tYpe, FY 2022 \n22 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \nC\nh\na\nr\nt\n \ni\nllustrat\ne\ns the \nClaims\n Built\n and t\nhe Subm\nissions\n Receiv\ned from FY2018\n to FY20\n22 \n \n \nclaiM receipt anD processing in FY 2022 \nIn FY 2022, the Whistleblower Office built 12,597 Claims from 5,084 submissions. On average, \nthe submissions were processed within 21.3 days of the date the Whistleblower Office received \nthe submission. \nFigure 7: 5-Year coMparison oF claiMs built anD subMissions receiVeD\nFigure 7 provides a comparison of claims built and submissions received from FY 2018 \nthrough 2022. The actual number of Forms 211 received may be higher than the number of \nsubmissions received. Generally, the Whistleblower Office assigns each taxpayer related to the \nwhistleblower’s claim a claim number. \nA whistleblower’s submission may contain a single Form 211 identifying a single taxpayer (which \nwould be counted as one submission and one claim built), a single Form 211 identifying multiple \ntaxpayers (which would be counted as one submission and multiple claims built – one per \ntaxpayer), or multiple Forms 211 identifying multiple taxpayers (which would be counted as one \nsubmission and multiple claims built – one per taxpayer). \nThe submissions received and claims built in FY 2022 are in line with the submissions received \nand claims built over the prior 5-years. \n23 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \nten Most coMMon allegations subMitteD in FY 2022 \nTable 3 displays the ten most common allegations submitted on Form 211 for FY 2022. \ntable 3: ten Most coMMon allegations subMitteD in FY 2022 \nRanking \nAllegation \n1 \nUnreported/Under Reported Income \n2 \nFailure to File Tax or Information Return \n3 \nWage Under Reporter \n4 \nGeneral Allegations of Fraud, Tax Fraud, Wire Fraud, Insurance Fraud, etc. \n5 \nOverstated/False Deductions \n6 \nFalse Dependent Exemptions \n7 \nEmployee vs. Subcontractor \n8 \nRental Income \n9 \nCapital Gains Tax \n10 \nInternational/Offshore Issues \nNOTE: Data reported as of September 30, 2022 \nauthorizeD Disclosures MaDe unDer irc section 6103(k)(13) \nin FY 2022 \nTable 4 explains the three types of authorized disclosures the Whistleblower Office made under \nIRC Section 6103(k)(13) which was enacted as part of the TFA 2019 of 2019 on July 1, 2019. The \nWhistleblower Office’s disclosure responsibilities are as follows: \n• Referred for an Audit or Exam Notice – A notice to the whistleblower if the information they \nprovided has been referred for an audit or examination, \n• Payment of Tax Notice – A notice to the whistleblower if a payment of tax is received for a tax \nliability related to information provided by the whistleblower, and \n• Status and Stage Notice – A notice to the whistleblower on the status and stage of any action \nrelated to the information provided by the whistleblower. \nThe Referred for an Audit or Exam notice is mailed by the Whistleblower Office when an OD \nnotifies the Whistleblower Office a Form 211 is being sent out to the field for an examination. \nThe Payment of Tax notice is sent by the Whistleblower Office after it determines a payment of \ntax has been received on an assessment related to information provided by the whistleblower. \nSubject to the requirements and conditions prescribed by the Secretary, the Status and Stage \nnotice is sent out as a response to a whistleblower’s written request for status and stage \ninformation. All notices are provided to the whistleblower. If the whistleblower has a Power of \nAttorney (POA), then a copy of the notice may be provided to the POA. \n24 \n","PR\nPR\nVI\nVI\nIRS Whistleblower Office - Annual Report to Congress\n \nM\nap\n o\nf \nthe\n Un\nite\nd \nSta\ntes\n hi\nghl\nigh\ntin\ng \nthe\n nu\nmb\ner \nof \nwhi\nstl\nebl\nowe\nrs \nby \nreg\nion\n. \r\n\nWe\nste\nrn \nReg\nion\n 11\n26\n \r\nCen\ntra\nl R\negi\non\n 12\n28 \n\r\nE\nast\nern\n Re\ngio\nn 1\n516\n \r\nFor\neig\nn R\negion (not show\nn) 97 \n \n \n \ntable 4: Disclosures MaDe unDer irc 6103(k)(13) in FY 2022 \nDisclosure Purpose \nNumber of \nDisclosures \nReferred for an Audit or Exam Notice \n1,201 \nPayment of Tax Notice \n1,890 \nStatus and Stage Notice \n1,024 \nTotals \n4,115 \nNOTE: Data reported as of September 30, 2022 \nFigure 8 shows the geographic location of all whistleblowers by region for claims filed in FY \n2022. The regions consist of the Western, Central, Eastern, and Foreign geographic locations. \nThe data counts a distinct whistleblower only one time, regardless of whether the whistleblower \nsubmitted numerous claims throughout the fiscal year or filed a claim in conjunction with other \nwhistleblowers. \nFigure 8: nuMber oF whistleblowers bY geographic region5 \n25 \n5 \nThe U.S. Virgin Islands and Puerto Rico are included in the Eastern Region. Guam is included in the Western \n \nRegion. \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nopen irc section 7623(a) anD 7623(b) claiMs \nTable 5 reflects a count of the open IRC Section 7623(a) and Section 7623(b) claims in the various \nprocessing phases as of September 30, 2022. \ntable 5: status oF open irc section 7623(a) & section 7623(b) claiMs \nProcessing Phase \nIRC Section \n7623(a) \nIRC Section \n7623(b) \nTotal \nClaims \nIntake/Classification \n1,131 \n269 \n1,400 \nOD Field6 \n2,601 \n2,794 \n5,395 \nOD Field Suspense7 \n6,406 \n6,123 \n12,529 \nTaxpayer Appeals/Litigation \n190 \n365 \n555 \nCollection Suspense8 \n2,908 \n1,273 \n4,181 \nPreliminary Award Evaluation \n584 \n327 \n911 \nInterim Award Assessment \n705 \n378 \n1,083 \nAward Suspense \n459 \n722 \n1,181 \nFinal Review \n5 \n723 \n728 \nWhistleblower Litigation9 \n32 \n32 \n64 \nTotal \n15,021 \n13,006 \n28,027 \nNOTE: Data reported as of September 30, 2022 \n6 \nThe Whistleblower Office is aware of claims in this status with adjustments attributable to the whistleblower \nand proceeds collected of several hundred million dollars. The Whistleblower Office is working closely \nwith the operating divisions on these claims to monitor when the administrative and judicial actions will be \nfinalized. These proceeds are not counted or reported until their respective awards are paid. \n7 \nSome claims in this status have already completed their administrative and judicial actions and are fully \npaid. The Whistleblower Office is reviewing these claims to determine whether the claim(s) can be \ndisaggregated for earlier payment. As of September 30, 2022, the claims in this status had several hundred \nmillion dollars in proceeds collected. These proceeds are not counted or reported until their respective \nawards are paid. \n8 \nAs of September 30, 2022, the Whistleblower Office is monitoring for collection of several billion dollars in \nassessed amounts related to whistleblower information. \n9 \nThere are closed claims that are in Litigation. Table 5 only identifies open claims. \n26 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \nDescription oF processing phases \nIntake/Classification \nIncludes claims assigned to the ICE Team \nand the operating division (OD) classification \nfunctions. The primary function of this \nprocess is to evaluate the whistleblower’s \nallegations to determine whether the Form \n211 is complete, related to an existing claim, \nbuild the claim, assign the claim to the OD \nclassification function, and evaluation by the \nOD to decide whether the information should \nbe forwarded to the OD subject matter expert \nand administrative action function. \nOD Field \nIncludes claims assigned to the OD \nsubject matter experts and administrative \naction functions (such as examination or \ninvestigation). \nOD Field/Suspense \nIncludes claims waiting for the administrative \nor judicial action of a related claim to close. \nClaims submitted often include multiple \ntaxpayers, potential related taxpayers, or are \nexpanded to include additional taxpayers not \nidentified by the whistleblower. All claims in \nthis status are awaiting the outcome of related \nclaims which are in another processing phase. \nTaxpayer Appeals/Litigation \nThis process involves the status on claims in \nwhich the taxpayer has sought review by the \nIRS appeals function or the courts. \nCollection Suspense \nThese are claims with finalized assessments \nbeing monitored for collection of the proceeds. \nClaims are monitored on a monthly basis to \ndetermine whether payments of tax are made. \nPreliminary Award Evaluation \nIncludes claims undergoing consideration of \nwhether/how the whistleblower contributed \nto the action, calculating the recommended \naward percentage, preliminary award \nrecommendation, and claims undergoing \nan administrative proceeding for an award \ndetermination (including rejections and \ndenials). \nInterim Award Assessment \nIncludes claims that are past the Preliminary \nAward Evaluation phase and the final \ndetermination is in process or issued. Includes \nall award determinations including rejections \nand denials. \nAward Suspense \nIncludes claims waiting for the final \ndetermination of tax, guidance, and \ndetermination of final proceeds. \nFinal Review \nIncludes all award determinations, \nincluding rejections and denials, elevated to \nmanagement for review and approval. \nWhistleblower Litigation \nIncludes claims where the whistleblower \nhas sought litigation regarding an award \ndetermination made on their claim. The \nawards for these claims cannot be paid until \nthe appeals of the Whistleblower Office’s \ndetermination are final. \n27 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \nclosure reasons For Fiscal Year 2022 \nTable 6 provides a summary of the claim closures by closure reason for FY 2022. The data was \ngrouped into similar categories and is displayed as a percentage of the total closures. In FY 2022, \nthe Whistleblower Office closed 11,605 claims, a 7.8% decrease from FY 2021 closures. \ntable 6: FY 2022 closure reasons, all closures FroM anY Year oF receipt \nClosure Reasons10 \nTotal \nClosures \n% of Total \nClosures \nClaim Denied - No Actionable Issue \n8,193 \n71% \nClaim Denied - Issues Below Threshold for IRS Action \n1,415 \n12% \nClaim Denied – Short or Expired Assessment Statute of \nLimitations \n640 \n6% \nClaims Paid in Full \n396 \n3% \nClaim Rejected - Failure to Sign Form 211 Under Penalties of \nPerjury or Incomplete Form 211\n 251 \n2% \nClaim Denied - Examination Resulted in “No Change” or \nWhistleblower Issues resulted in \"No Change\" \n194 \n2% \nClaim Denied - Surveyed by Operating Division \n172 \n1% \nAnonymous Referred to Form 3949-A Program \n138 \n1% \nClosed - Failure to File Form 211 \n60 \nLess than 1% \nAdministrative Error \n35 \nLess than 1% \nClaim Denied - No Collected Proceeds (Uncollectible) \n30 \nLess than 1% \nClosed - Unable to Contact Whistleblower \n23 \nLess than 1% \nClaim Denied - Information Already Known \n21 \nLess than 1% \nDeceased Whistleblower Claims\n 14 \nLess than 1% \nClosed – Other \n12 \nLess than 1% \nClaim Rejected - Ineligible Whistleblower \n10 \nLess than 1% \nClosed - Non-Compliant Whistleblower\n 1 \nLess than 1% \nTotal Closures \n11,605 \n100% \nNOTE: Data reported as of September 30, 2022 \n10 \nThe administrative closures, defined in the “Description of Closure Reasons” had an additional $1.3 million \nin proceeds collected. These proceeds collected will not be reported until the respective awards are paid. \n28 \n","IRS Whistleblower Office - Annual Report to Congress\n \n \nDescription oF closure reasons \nClaim Denied - No Actionable Issue: \nClaims assigned to and reviewed by the \noperating division classification functions. \nThe operating division concluded information \nprovided by the whistleblower was not \nactionable. \nClaim Denied – Issues Below Threshold for \nIRS Action \nClaims assigned to and reviewed by the \noperating division classification functions. \nThe whistleblower’s information contained \nvalid and legitimate issues but, due to limited \nresources, the IRS was unable to justify an \naction for the assessment potential of the \nissues. \nClaim Denied – Short or Expired Assessment \nStatute of Limitations \nClaims assigned to and reviewed by the \noperating division classification functions. \nThe whistleblower’s information contained \nvalid and legitimate issues but the statute of \nlimitations for making an assessment was \neither too short or expired at the time the \ninformation was reviewed by the operating \ndivision and the IRS was unable to take action \non the information. \nClaims Paid in Full \nClaims included in the award determinations \nfor the awards paid in FY 2022. \nClaim Rejected - Failure to Sign Form 211 \nUnder Penalties of Perjury or Incomplete \nForm 211 \nClaims not signed under penalties of perjury, \nas required by IRC Section 7623(b)(6)(C) or \ndidn’t include sufficient information as outlined \nin Treasury Regulation 301.7623-1(c)(2) for the \nIRS to consider the claim. \nClaim Denied - Examination Resulted in “No \nChange” or Whistleblower Issues resulted in \n\"No Change\" \nClaims where the IRS took action on the \nwhistleblower’s information and either the \nentire action resulted in no change or action \nresulted in changes but not on the issues \nraised by the whistleblower. \nClaim Denied - Surveyed by Operating \nDivision \nClaims that the operating division referred \nfor an administrative action, but the field had \ninsufficient resources to take action on the \ninformation. \nAnonymous Referred to Form 3949-A \nProgram \nClaims filed anonymously. The Whistleblower \nOffice was unable to process the \nwhistleblower’s information because it didn’t \nidentify a whistleblower. The information was \nsent as an information referral to the function \nthat processes the Form 3949-A, Information \nReferral. \nClosed - Failure to File Form 211 \nClaims where an individual submits \ninformation with allegations of non-compliance \nwith laws which the IRS is authorized to \nadminister, enforce, or investigate but did \nnot do so on a Form 211. The Whistleblower \nOffice corresponded with the individual to \nrequest a Form 211 so the information can be \nconsidered a claim for an award, but a Form \n211 was not received. \nAdministrative Error \nThis is used when the Whistleblower Office \ninadvertently creates a duplicate record for an \nexisting claim. All information is merged and \nrecorded under the original claim number. \n29 \n","IRS Whistleblower Office - Annual Report to Congress\nClaim Denied - No Collected Proceeds \n(Uncollectible) \nClaims where the service completed the \nadministrative and judicial actions and the \nactions resulted in adjustments attributable \nto the whistleblower, but no proceeds were \ncollected and statute of limitations for \ncollecting the proceeds has expired. \nClosed - Unable to Contact Whistleblower \nClaims that were ready for an award \ndetermination/payment, but the \nWhistleblower Office was unable to contact \nthe whistleblower after repeated attempts \nand the correspondence is being returned \nundeliverable. This is an administrative \nclosure. These claims will be reopened and \nprocessed if/when the whistleblower contacts \nthe Whistleblower Office. \nClaim Denied - Information Already Known \nClaims where the operating division referred \nthe whistleblower’s information to a field \ngroup that currently had the target taxpayer \nunder an open audit or investigation, but the \nfield group was already aware of the issue/ \ninformation raised by the whistleblower \ninformation. \nDeceased Whistleblower Claims \nClaims ready for an award determination/ \npayment, but the whistleblower was deceased, \nand the Whistleblower Office was unable to \nidentify a point of contact for the estate in \norder to make the award determination/pay \nthe award. This is an administrative closure. \nThese claims will be reopened and processed \nif/when the Whistleblower Office is able to \nidentify a point of contact for the estate. The \nWhistleblower Office is currently working with \nother functions in the IRS that specialize in \nprocessing/examining estate returns to get \nassistance with identifying the point of contact \nfor the whistleblowers’ estate. \nClosed - Other \nClaims that did not fall within one of the other \nspecific closure reasons. \nClaim Rejected - Ineligible Whistleblower \nClaims filed by individuals who are ineligible \n(under Treasury Regulation 301.7623-1(b)(2)) \nto file a claim for an award under IRC Section \n7623. \nClosed - Non-Compliant Whistleblower \nClaims that were ready for an award \ndetermination/payment, but the whistleblower \nhas not filed their tax return and the \nwhistleblower has not responded to the \nWhistleblower Office. This is an administrative \nclosure. These claims will be reopened and \nprocessed if/when the whistleblower contacts \nthe Whistleblower Office and either files their \ntax return or provides support for not having a \nfiling requirement. \n30 \n","Publication 5241 (Rev. 6-2023) Catalog Number 68435Z Department of the Treasury Internal Revenue Service www.irs.gov \n"],"string":"[\n \"Fiscal Year 2022 annual report \\nirs whistleblower oFFice \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\ntable oF contents \\nScope of the Report .................................................................................2 \\nMessage from the Director.....................................................................4 \\nFY 2022 Snapshot .....................................................................................6 \\nBackground and Program Evolution .....................................................7 \\nWhistleblower Claim Process Overview....................................9 \\nProgram Developments ........................................................................11 \\nOperations ..................................................................................11 \\nStaffing ........................................................................................13 \\nOutreach and Communications...............................................14 \\nAdministrative Priorities and Issues of Interest................................15 \\nAdministrative Priorities...........................................................15 \\nIssues of Interest........................................................................16 \\nWhistleblower Program Results...........................................................19 \\nIRC Section 7623 Payment & Claim Processing Analysis, FY \\nAuthorized Disclosures Made Under IRC Section 6103(k)(13) \\nAwards Paid, FY 2022 .................................................................19 \\n2022..............................................................................................20 \\nClaim Receipt and Processing in FY 2022 ................................23 \\nTen Most Common Allegations Submitted in FY 2022...........24 \\nin FY 2022 ....................................................................................24 \\nOpen IRC Section 7623(a) and 7623(b) Claims.........................26 \\nDescription of Processing Phases ............................................27 \\nClosure Reasons for Fiscal Year 2022.......................................28 \\nDescription of Closure Reasons................................................29 \\nscope oF the report \\nThe Tax Relief and Health Care Act of 2006 (TRHCA 2006) requires the Internal Revenue Service \\n(IRS) to conduct an annual study and report to Congress on the use of Internal Revenue Code \\n(IRC) Section 7623. IRC Section 7623 provides for awards, in some cases mandatory, when the \\nIRS takes action based on a whistleblower's information. Claims for award that provide specific \\nand credible information regarding tax underpayments or violations of laws which the IRS is \\nauthorized to enforce, investigate, or administer and that lead to proceeds collected may qualify \\nfor an award. This report covers the period from October 1, 2021 through September 30, 2022. \\n2 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nirs Mission \\nProvide America’s taxpayers top-quality service by helping them understand and meet their tax \\nresponsibilities and enforce the law with integrity and fairness to all. \\nirs Values \\n• Honesty and Integrity: We uphold the public trust in all that we do; we are honest and \\nforthright in all of our internal and external dealings. \\n• Respect: We treat each colleague, employee and taxpayer with dignity and respect. \\n• Continuous Improvement: We seek to perform the best that we can today, while embracing \\nchange, so that we can perform even better in the future. \\n• Inclusion: We embrace diversity of background, experience and perspective. \\n• Openness and Collaboration: We share information and collaborate, recognizing that we are \\na team. \\n• Personal Accountability: We take responsibility for our actions and decisions and learn and \\ngrow from our achievements and mistakes. \\nirs whistleblower oFFice Mission \\nTo effectively administer the IRS Whistleblower Program by ensuring: \\n• IRS compliance functions receive and consider specific, timely, and credible whistleblower \\nclaims that identify non-compliance with tax laws or other laws the IRS is authorized to \\nadminister, enforce, or investigate; \\n• Whistleblowers receive required notifications timely; and \\n• Awards are fairly determined and timely paid. \\nirs whistleblower oFFice Vision \\nTo effectively promote voluntary compliance and reduce the tax gap by providing excellent \\nservice to whistleblowers, taxpayers, and other stakeholders. \\n3 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\nMessage FroM the Director \\nthis Year’s report \\nThe Fiscal Year (FY) 2022 Report covers the period October 1, 2021, through September 30, 2022. \\nNew in this year’s report, we’ve provided information showing a 10-year history of awards, the \\nwhistleblower claim processing flowchart, average claim processing time by major process, an \\nanalysis of length of time for various claim processes, and a 5-year analysis of claims built and \\nsubmissions received. In addition, we’ve included more information on administrative priorities \\nfor the Whistleblower Program. \\nFY 2022 results1 \\nIn FY 2022, the IRS paid whistleblowers 132 awards totaling $37.8 million from proceeds \\ncollected of $172.7 million. The total dollar amount of awards paid increased from FY 2021 \\nwhen $36.1 million in awards were paid. The total number of awards paid in FY 2022, however, \\ndecreased from 179 in FY 2021 to 132 in FY 2022. Awards paid as a percentage of proceeds \\ncollected increased from 14.7% in FY 2021 to 21.9% in FY 2022. \\nIRC Section 7623(b) award results increased in FY 2022 to 26 awards paid totaling $34.5 million \\nattributable to proceeds collected of $152.7 million. That compares to 20 awards paid totaling \\n$27.3 million attributable to proceeds collected of $115.3 million in FY 2021. \\nIRC Section 7623(a) award results decreased in FY 2022 to 106 awards paid totaling $3.3 million \\nattributable to proceeds collected of $20.0 million. In FY 2021, 159 IRC Section 7623(a) awards \\ntotaling $8.8 million attributable to proceeds collected of $130.0 million were paid. \\nAverage claim processing time (the time from the date a claim is received to the date an award is \\npaid) for IRC Section 7623(b) award payments made during FY 2022 increased by 1.3% from the \\nprior year and average claim processing time for IRC Section 7623(a) award payments increased \\nby 14.9%. The time for paying a claim is heavily dependent on compliance actions taken with a \\ntaxpayer, the taxpayer’s exercise of rights to request assistance from the Independent Office of \\nAppeals or to litigate disagreements with the IRS’s determination, the time it takes to collect any \\nproceeds attributable to the whistleblower, and the time for a final determination of tax. \\nIn FY 2022, the Whistleblower Office received 5,084 submissions and built 12,597 claims. That is \\nvery similar to FY 2021 when we received 5,080 submissions and built 14,045 claims. \\nIn FY 2022, we issued 4,115 notices to whistleblowers as required by the Taxpayer First Act \\n(TFA). The TFA provided an exception to the non-disclosure rules in IRC Section 6103 to allow \\nnotifications to whistleblowers when a claim is referred for examination, when a taxpayer makes \\npayments related to a tax liability attributable to information provided by the whistleblower, \\nand to allow the IRS to share information on the status and stage of a taxpayer case related to \\na whistleblower claim. Although the Whistleblower Office created a new team and hired four \\n4 \\n1 \\nValues have been rounded throughout the document for ease of reference. \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\nadditional employees to focus on the new TFA notices in FY 2021, the notice process has been \\nmore time-intensive than originally expected. The Whistleblower Office continuously evaluates \\nand shifts its allocated resources to meet requirements for TFA notices. \\neFForts to iMproVe the whistleblower prograM \\nSince I started as the new director of the Whistleblower Office in May 2022, the Whistleblower \\nOffice has been focused on opportunities to improve the program. We’ve received input from \\nboth internal and external stakeholders. External whistleblower practitioners have provided \\nmany ideas for improvement, and we continue to consider those ideas as we develop our plans. \\nWe’ve added information to this year’s report on steps we’ve already taken and will be taking \\nin the future to improve the program. Our key goals include increasing the capacity for claim \\nsubmissions that the IRS can act on, using high-value whistleblower information effectively, \\nrewarding whistleblowers fairly and as soon as possible, keeping whistleblowers informed of the \\nstatus of their claim and the basis for IRS decisions on claims, and strengthening collaboration \\nwith Whistleblower Program stakeholders. \\nthe Value oF whistleblower contributions \\nOur nation’s tax system is built on the principle of voluntary compliance. When this principle is \\nobserved, taxpayers file tax returns and pay their taxes timely and accurately without the need \\nfor compliance activity by the IRS. Voluntary compliance is aided by the knowledge that non-\\ncompliance with tax laws will be addressed through examinations, collection activities, criminal \\ninvestigations, and other tax enforcement work. The IRS uses increasingly sophisticated data \\nanalytics and other methods to detect non-compliance with tax laws, but we can’t find it all \\nby ourselves. We need help from whistleblowers – people with firsthand knowledge of non-\\ncompliance who are willing to share what they know with us so we can investigate it when \\nwarranted. \\nWe appreciate the valuable contributions that thousands of whistleblowers have made to \\nhelp bolster the fair and effective enforcement of our nation’s tax laws and the success of our \\nvoluntary tax system. Since 2007, the Whistleblower Office made awards of $1.1 billion based on \\nthe collection of $6.6 billion. Currently, the Whistleblower Office is monitoring for the collection \\nof several billion dollars in additional amounts assessed attributable to information submitted \\nby whistleblowers. The continued success of the IRS Whistleblower Program is dependent on \\npeople who become aware of tax fraud and tax non-compliance and report that information to \\nthe IRS Whistleblower Office, and on the dedicated IRS workforce that supports this important \\nprogram. \\nWe encourage all individuals with specific and credible information about tax noncompliance \\nto provide this information to the IRS by filing a claim on Form 211, Application for Award for \\nOriginal Information, with the Whistleblower Office. Signature of John W Hinman \\nJohn W. Hinman \\nDirector, Whistleblower Office \\n5 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\nFY 2022 snapshot \\n4,115 \\nTFA notifications sent \\n12,597 \\nClaims built in \\nFiscal Year 2022 \\n21.9% \\nAverage Award % increased \\nfrom 14.7% in Fiscal Year 2021 \\nto 21.9% in Fiscal Year 2022 \\n68 DaYs \\nOn average, IRC Section 7623 \\n(b) Awards were paid within \\n68 days of the date when all \\nregulatory requirements \\nwere met \\n$172.7 \\nMillion \\nAwards Paid in Fiscal Year \\n2022 are based on $172.7 \\nMillion in proceeds collected \\nattributable to whistleblower \\ninformation \\noVer \\n$1 billion \\nPotential proceeds (amounts \\nassessed attributable to \\nwhistleblowers) grew by over \\n$1 Billion during the \\nFiscal Year \\n21.3 DaYs \\nOn average, new submissions \\nwere processed within \\n21.3 days of receipt \\n6 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\nbackgrounD anD prograM eVolution \\nTRHCA 2006 added IRC Section 7623(b), which enacted significant changes in the IRS award \\nprogram for whistleblowers. The TRHCA 2006 set a new framework for the consideration of \\nwhistleblower submissions and established the Whistleblower Office within the IRS to administer \\nthat framework. The TRHCA 2006 requires that the Secretary of the Treasury conduct an annual \\nstudy and report to Congress on the use of IRC Section 7623. The annual study and report to \\nCongress includes any legislative or administrative recommendations for IRC Section 7623 and \\nits application. This report discusses the IRS Whistleblower Program activities for FY 2022 in \\nsatisfaction of the reporting obligation under the TRHCA 2006. \\nThe Whistleblower Office analyzes information submitted, coordinates with other IRS business \\nunits, and makes award determinations. If a submission does not meet the criteria for \\nIRC Section 7623(b), the Whistleblower Office may consider it for an award pursuant to its \\ndiscretionary authority under IRC Section 7623(a). A whistleblower must meet several criteria to \\nqualify for the IRC Section 7623(b) award program. The information must be: \\n• Signed and submitted under penalties of perjury; \\n• Related to an action in which the proceeds in dispute exceed $2,000,000; and \\n• If the subject of the claim is an individual, the individual’s gross income must also exceed \\n$200,000 for any taxable year subject to such action. \\nIf the information meets the above criteria and substantially contributes to an administrative or \\njudicial action that results in the collection of proceeds, the IRS will generally pay an award of at \\nleast 15%, but not more than 30% of the proceeds collected. The award percentage decreases \\nfor cases based principally on information disclosed in certain public sources or when the \\nwhistleblower planned and initiated the actions that led to the tax law violations. Whistleblowers \\nmay appeal the Whistleblower Office’s award determinations under IRC Section 7623(b) to the \\nUnited States Tax Court (USTC). \\nThe IRS pays awards from proceeds collected and as such, award payments cannot be made \\nuntil the taxpayer has exhausted all appeal rights and the taxpayer no longer can file a claim \\nfor refund or otherwise seek to recover the proceeds from the government. Therefore, the IRS \\ngenerally cannot make award payments for several years after the whistleblower has filed a \\nclaim. \\n7 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\naugust 2014 \\nOn August 12, 2014, the Treasury Department and the IRS published final regulations providing \\ncomprehensive guidance for the IRS Whistleblower Program under IRC Section 7623. The \\nregulations also provided guidance on submitting information regarding underpayments \\nof tax or violations of the internal revenue laws and filing claims for award, as well as on \\nthe administrative proceedings applicable to claims for award under IRC Section 7623. The \\nregulations also provided guidance on the determination and payment of awards; and defined \\nkey terms used in IRC Section 7623. Finally, the regulations confirmed the Director, officers, \\nand employees of the Whistleblower Office are authorized to disclose return information to the \\nextent necessary to conduct whistleblower administrative proceedings. \\nFebruarY 2018 \\nOn February 9, 2018, Section 41108 of the Bipartisan Budget Act of 2018 (BBA 2018) amended \\nIRC Section 7623, which added a new subsection: \\n(c) Proceeds – For purposes of this Section, the term ‘proceeds’ includes — \\n(1) penalties, interest, additions to tax, and additional amounts provided under the \\n \\nInternal Revenue laws, and \\n(2) any proceeds arising from laws for which the Internal Revenue Service is authorized to \\n \\nadminister, enforce, or investigate, including — \\n \\n(A) criminal fines and civil forfeiture, and \\n(B) violations of reporting requirements. \\nBBA 2018 also amended IRC Section 7623(b)(5)(B) to limit IRC Section 7623(b) to cases in which \\nthe \\\"proceeds\\\" in dispute exceed $2,000,000. \\nJulY 2019 \\nOn July 1, 2019, Section 1405(a) of the TFA 2019 amended IRC Sections 7623 and 6103 to add \\nseveral important provisions to help improve whistleblower service and to ensure the continual \\nenforcement of the tax laws in a fair and impartial manner. In addition, TFA 2019 created \\nprotections for whistleblowers against retaliation. \\n8 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\n \\n \\nwhistleblower claiM process oVerView \\nFigure 1: claiM processing Flow chart \\nWhistleblower \\nCommon Initial Review \\nRejection/Denial Reasons \\nFiles Form 211 with Whistleblower Office \\n- No actionable issue \\n- Incomplete Form 211 \\n- Ineligible whistleblower \\n- Insufficient assessment statute \\n- Assessment statute expired \\nTaxpayer does \\nnot agree \\nAll or some \\nexamination or \\nadjustments upheld \\nIneligible Whistleblower \\nMonitoring for Payment \\nNo collected \\n(May take up to the full \\nIntake/Initial Review \\n(Generally 30-90 days) \\nSubject Matter Expert (SME) \\nSubmission evaluation \\n(Generally 90 days) \\nField Examination \\n(Generally 1-3 years) \\nIssue Rejection or \\nDenial Letter \\n(Generally 30-90 days) \\nInitial review \\nrejection/denial \\nAppeals/Court \\n(Generally 3-10 years) \\nInitial Award Evaluation \\n(Generally 60 days) \\nWhistleblower’s information \\ndid not contribute to the \\nAll adjustment(s) reversed \\nNo action taken \\nor \\nNo adjustments \\nTaxpayer agrees with exam \\nproceeds \\ncollection statute of 10 years) \\nPreliminary Award \\nRecommendation \\n(Generally 90 days) \\nTaxpayer paid in full or \\nTaxpayer made partial payment and collection statute is expired \\nMonitoring Refund Statute \\nExpiration \\n(Generally 2 years) \\nStart Administrative Proceeding – Issue Preliminary Award Recommendation Letter (PARL) \\nAward Payment Processing \\n(Generally 30-90 days) \\nIssue Final Determination \\n(Generally 30-60 days) \\nAgreed to PARL \\nUnagreed or \\nno response to PARL \\nU.S. Tax Court \\n(Generally 3-6 years) \\nWhistleblower disagrees with \\ndetermination and petitions \\nU.S. Tax Court \\nWhistleblower does not \\npetition U.S. Tax Court \\nWhistleblower \\n9 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\nFigure 1 illustrates the IRS whistleblower claim process with general time frames for various \\nstages of the process. This outline demonstrates how there can be such a disparity in processing \\ntimes of different claims. \\nA claim generally has a shorter cycle time from receipt of the Form 211 to payment of the award \\nif the taxpayer agrees at the closure of the examination, if the taxpayer promptly pays the \\nassessment, and if the whistleblower agrees with the award determination. \\nClaim processing delays may occur if the examination is expanded into multiple years/related \\nentities, if the taxpayer(s) disagree and appeal/litigate the assessment, if the taxpayer takes the \\nfull collection statute of limitations time to pay in full, if the examination issues have a longer \\nrefund statute instead of the general two years, or if the whistleblower litigates the award \\ndetermination. \\nOther contributing factors to claim processing delays include instances of multiple \\nwhistleblowers and delayed submission of supplemental information. In cases of multiple \\nwhistleblowers involving a single administrative or judicial action, the claim cannot be paid \\nuntil either all whistleblowers agree with the determination or litigation by any/all of the \\nwhistleblowers is resolved. If a whistleblower submits supplemental information after the \\nactions have concluded or during the litigation of their award determination, then the claim \\nprocessing is delayed. \\n10 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\nprograM DeVelopMents \\noperations \\nThe Whistleblower Office considers its internal controls and quality assurance to be a top \\npriority. In FY 2022, the Whistleblower Office successfully completed two internal reviews \\nperformed by the IRS Office of the Chief Financial Officer (CFO). The reviews covered the \\nProtection of Whistleblower Information and Form 211 Acknowledgement Letter Processing \\nTimeframes. Upon completion of these internal reviews, it was determined the Whistleblower \\nOffice is exhibiting effective internal controls and that no material deficiencies exist. No \\nrecommendations were presented to the Whistleblower Office for further consideration. \\nLike other organizations and businesses, the Whistleblower Program operations continued to \\nbe impacted by the ongoing Coronavirus pandemic. This caused a slowdown in Whistleblower \\nProgram operations including intake processing, classification, payment processing, litigation, \\nTFA notifications, and closures. Most Whistleblower Program operational processes have been \\nfully restored, and the Whistleblower Office is continuing to process claims to the greatest extent \\npossible including receiving information, providing notifications required by TFA 2019, issuing \\ndetermination letters, and the processing of awards. \\nOn March 27, 2020, H.R. 748, Coronavirus Aid, Relief and Economic Security Act (CARES 2020) \\nwas signed into law. The enactment of CARES 2020 modified certain provisions with respect to \\nNet Operating Losses (NOL). A NOL is created when a qualifying entity’s excess tax deductions \\nfor the tax year exceeds its taxable income for that year. Under CARES 2020, a NOL from \\na tax year beginning in 2018, 2019, or 2020 can be carried back five years by any taxpayer \\nentitled to a NOL deduction under IRC Section 172. This may create a significant increase in \\nthe processing time for any claim with a tax year that falls within these carryback periods. The \\nfinal determination of tax date for these periods are governed by the carryback years and the \\nrespective statutes for those years. If there are losses carried back, then additional time may be \\nnecessary to monitor for collection of proceeds. FY 2022 award processing and determinations \\ncontinued to be impacted by CARES 2020. \\nThe Whistleblower Office continues to apply sequestration to all award payments in accordance \\nwith the Budget Control Act of 2011, as amended by the American Tax Relief Act of 2012. \\nThis requires automatic reductions with respect to certain government payments including \\nwhistleblower award payments made under IRC Section 7623. The required reduction \\npercentage is determined annually by the Office of Management and Budget for the year \\nin which payments are made. The Whistleblower Office communicates the amount and \\nnature of the reduction with respect to the award determination in the Preliminary Award \\nRecommendation Letter, Detailed Report (when applicable), Final Award Letter, and annual \\nsequestration rate notices. \\n11 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\nThe Whistleblower Office adopted a policy permitting the disaggregation of eligible claim \\nsubmissions in an effort to issue award payments earlier. Disaggregation is when the \\nWhistleblower Office breaks away one or more individual claim numbers from a larger claim \\nsubmission for a final determination. This may occur when a claim submission is not ready for \\nan award determination but one or more claim numbers in the claim submission are eligible for \\nan award determination. \\nThere are many reasons a claim submission may not be ready for an award determination (e.g., \\nsome claim numbers in the submission are still undergoing an administrative or judicial action, \\nbeing monitored for collection or appeals, or waiting for a collection or refund statute to expire). \\nOnce the Whistleblower Office identifies eligible claim number(s), the Whistleblower Office \\nmay disaggregate them from the claim submission and then proceed with an administrative \\nproceeding for the disaggregated claim numbers, including a final determination on the \\ndisaggregated claim. The determination is only final and applicable to the disaggregated claim. \\nA separate determination will be made for the remainder of the whistleblower's claim \\nsubmission. \\nIn some cases, individuals submit multiple claims relating to the same information. In \\nother cases, whistleblowers submit numerous claims based entirely on publicly available \\ninformation—some whistleblowers have submitted hundreds of such claims. To date, the \\nWhistleblower Office has sought to process and respond to all claims filed by whistleblowers. \\nWhile it will continue to do so, the Whistleblower Office will also continue to look for ways \\nto address duplicative or non-meritorious claims in a summary manner, both to focus its \\nadministrative resources better and further safeguard whistleblower and taxpayer return \\ninformation. \\n12 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nstaFFing \\nIn FY 2022, the Whistleblower Office staff was comprised of 47 full-time employees with decades \\nof experience from a broad array of IRS compliance programs. Figure 2 below explains the \\norganization of the Whistleblower Office. \\nFigure 2: whistleblower oFFice & ice teaM organization chart \\nWhistleblower \\nOffice.\\n Technical\\n Advisor (TA)\\n. Strate\\ngic Plannin\\ng and P\\nrogram\\n Operations (SP\\nPO). \\nQualit\\ny Assurance and\\n Data Reporting (\\nQADR).\\n Clai\\nm Administration\\n (CA). Lit\\nigatio\\nn, Monitorin\\ng, and Notif\\nications (LMN). Ca\\nse Dev\\nelopment\\n and Overs\\night (CDO\\n). Award R\\necommen\\ndation and Coordin\\nation\\n (ARC). Small Bu\\nsiness/Self Em\\nployed (\\nSB/SE) Di\\nvision. Initial\\n Claims Evaluatio\\nn (ICE) Team. \\nThe Whistleblower Office is led by the Director of the Whistleblower Office. In FY 2022, the \\nWhistleblower Office transitioned from having one Deputy Director to two Associate Directors – \\none over the Strategic Planning and Program Operations function and the other over the Claim \\nAdministration function. \\nThe following outlines the primary duties of the functions listed in Figure 2. \\n• SPPO is responsible for administration of budget, policy and procedure guidance, personnel, \\nstaffing activities, and strategic planning for the Whistleblower Office. \\n• QADR provides quality assurance reviews of various aspects of the Whistleblower Program, \\ndata validation, and preparation of the Annual Report to Congress. \\n• CA is primarily responsible for direction, guidance, and oversight of LMN, CDO, and ARC. \\n• LMN provides litigation support, payment monitoring, and required TFA 2019 Notifications \\nfor the Whistleblower Office. \\n• CDO is responsible for reviewing and developing information submitted by whistleblowers, \\ncoordinating with the operating divisions (OD), and issuing complex award determination. \\n• ARC provides award processing for the Whistleblower Office by reviewing examination \\nresults to evaluate the whistleblower’s contribution and issues award determinations. \\nThe ICE Team, aligned under the Small Business/Self-Employed operating division, acts as the \\nprimary receipt and control function responsible for performing whistleblower claim intake, \\nmonitoring, and award payment processing. \\n13 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\noutreach anD coMMunications \\nThe Whistleblower Office maintains a page on the IRS Intranet for IRS personnel and provides \\narticles for internal newsletters and speakers for professional education events. There is also a \\ndedicated page on the IRS website, irs.gov2, that provides information for the public about the \\nWhistleblower Program. The website includes links to the final regulations, the Form 211, and \\ncontains other useful information for whistleblowers. In addition, the Whistleblower Office wrote \\nA Closer Look article3 on how whistleblower information contributes to identifying noncompliance \\nand reducing the tax gap. \\nIn FY 2022, the Whistleblower Office updated Publication 5251, The Whistleblower Claim Process \\nand Timeline, which provides information on filing a whistleblower claim for award, the timeline \\nfor each step in the claim process, and instructions for whistleblowers to obtain information \\nabout the status and stage of their claim(s). \\nThe Whistleblower Office has continued its outreach efforts utilizing IRS social media accounts, \\nas well as publicly subscribed newsletters. The Whistleblower Office continues to utilize Twitter, \\n@IRSNews, @IRStaxpros, and the E-Tax Professionals Newsletter that continues to garner many \\nviews. The Whistleblower Office also shares relevant information regularly with stakeholders \\nwho have signed up to receive information periodically from the Whistleblower Office. \\nWhistleblower Office representatives deliver presentations to professional groups and \\nconferences. By attending these functions, the Whistleblower Office obtains an outside \\nperspective on the Whistleblower Program. The Whistleblower Office also provides consultation \\nto other federal agencies and tax administration authorities from other nations, as they evaluate \\noptions for their own whistleblower award programs. In July 2022, representatives from the \\nWhistleblower Office met with a foreign delegation to learn about their plans with whistleblower \\nprograms and share information about the general administration of the IRS’s whistleblower \\nprogram. \\n2 \\nhttps://www.irs.gov/whistleblower \\n3 \\nhttps://www.irs.gov/about-irs/the-irs-whistleblower-office \\n14 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\naDMinistratiVe priorities anD issues \\noF interest \\naDMinistratiVe priorities \\nCollaboration: The Whistleblower Office is increasing collaborative efforts to improve the \\nWhistleblower Program. We are working with other IRS business units to ensure whistleblower \\ninformation is effectively utilized. For example, we are part of the IRS’s Joint Strategic Emerging \\nIssue Team. We’ve also been gathering feedback from external practitioners and whistleblowers. \\nA formal Whistleblower Summit was held on October 20, 2022, at IRS headquarters with the \\nwhistleblower community and leaders from various IRS business units to share information \\nand best practices and to gather additional feedback. The Summit was opened by the IRS \\nCommissioner and the Deputy Commissioner, Services and Enforcement. The Whistleblower \\nOffice is committed to keeping stakeholders informed of our plans to improve the program, and \\nto obtaining feedback on those plans. \\nCommunication and Outreach: The IRS updated Publication 5251 (The Whistleblower Claim \\nProcess) in September 2022 and clarified information on the Whistleblower Program. In \\naddition, the IRS published information on irs.gov to improve awareness of the program and \\nto emphasize that information submitted needs to be specific, timely, credible, and must relate \\nto alleged tax violations. We will continue to raise awareness of the program and to encourage \\nclaim submissions, especially for issues related to offshore accounts, cryptocurrency, high-end \\nnoncompliance by large corporations, complex pass-throughs, and high-net-worth individuals. \\nDigitalization: The Whistleblower Office is actively looking for opportunities to digitalize the \\nwhistleblower claim process including remote viewing of the administrative file and receiving \\nwhistleblower information. \\nPaying Awards Sooner: The Whistleblower Office worked to identify certain claims that might \\nbe able to be paid sooner if the specific circumstances allow it and resources are available. For \\nexample, certain claims may be able to be “disaggregated” from other related claims to make \\naward payments earlier. In addition, we’re making efforts to shorten the time frame for making \\nthe final determination of tax that is required before an award payment can be made. \\nAdministrative Claim File Review: The Whistleblower Office is working to improve \\nthe Administrative Claim File Review process which allows whistleblowers to review the \\nadministrative file without having to litigate a claim in Tax Court. The Whistleblower Office \\nis exploring opportunities to allow these reviews to take place in additional locations across \\nthe U.S. and is testing a new process that may allow whistleblowers to remotely view the \\ndigital administrative claim file on-line. We are working closely with IRS Counsel to ensure that \\nredactions for that process are consistent with recent Tax Court decisions on that matter. \\n15 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\nWhistleblower Notices: The Whistleblower Office is committed to keeping whistleblowers \\ninformed of the status of their claim submissions. Provisions in TFA 2019 provided the authority \\nto disclose certain taxpayer-related information to whistleblowers so they can be better \\ninformed of the status of their claim. Since the implementation of these requirements to provide \\nnotices to whistleblowers, the Whistleblower Office has continued to improve the processes for \\nthis work, and we’ll seek opportunities to continue such improvements. \\nissues oF interest \\nRules on Access to and Disclosure of Taxpayer Information Could Provide Stronger \\nProtection for Taxpayers \\nSince FY 2010, the Whistleblower Office’s Annual Reports have noted concerns regarding the \\ndisclosure of taxpayer information to whistleblowers. The changes to IRC Section 6103(k)(13) \\nenacted as part of TFA 2019, summarized in Table 4 below, provided some helpful clarification \\nregarding the government's authority to disclose taxpayer information to whistleblowers. \\nHowever, these changes did not address the challenging issues that continue to burden the \\nWhistleblower Office and Chief Counsel litigators. In particular, existing statutes and case law \\nprovide too little clarity regarding the portion of a target taxpayer’s administrative file that the \\nIRS is authorized to disclose to a whistleblower. These challenges were recently exacerbated by \\nthe USTC opinion in the case Whistleblower 972-17W v. Commissioner, 159 T.C. No. 1 (2022), in \\nwhich the USTC held that in certain whistleblower appeals, IRC Section 6103(h)(4)(A) allows the \\ndisclosure of a greater portion of the target taxpayer’s returns and return information than the \\nIRS had previously disclosed in these cases, including some returns and return information that \\nmay not be directly related to resolving an issue in the case. \\nAt the heart of the IRS’s concerns is the fact that whistleblowers face no consequences for \\nthe re-disclosure of information provided to them by the IRS during administrative or judicial \\nproceedings. Specifically, IRC Section 6103(k)(13), enacted as part of TFA 2019, does not prohibit \\nredisclosure of third-party return information disclosed by the Whistleblower Office during \\nappointments to review the administrative claim file pursuant to Treas. Reg. Section 301.7623-\\n3(c)(5), nor by the Office of Chief Counsel during USTC proceedings. The IRS makes, and will \\ncontinue to make, many disclosures of taxpayer information in administrative and judicial \\nproceedings pursuant to IRC Section 6103(h)(4). The IRS is often required by USTC discovery \\nprocedures to reveal extensive portions of the examination files of the third-party taxpayers \\nthat are the subjects of the whistleblower claims. Notably, these taxpayers are not parties to \\nwhistleblower litigation, and as such, they typically do not know that their confidential returns \\nand return information may be disclosed to whistleblowers. When faced with overly broad \\ndiscovery demands, Chief Counsel attorneys could formerly rely on IRC Section 6103(h)(4)(B) or \\n(C) to limit disclosures to information “directly related” to an issue in the proceedings. However, \\nthe USTC opinion in Whistleblower 972-17W has eliminated this curb on disclosure for a large \\nsubset of whistleblower appeals. \\nThe IRS’s concerns about the lack of clear guidance as to what third-party information IRC \\nSection 6103 is intended to shield from whistleblowers is particularly acute because, as noted \\nabove, the government has no authority under the IRC to restrain whistleblowers from re-\\ndisclosing these taxpayers' information. In USTC, the only limits to the re-disclosure of returns \\nor return information by the whistleblower are those that a judge may choose to impose in a \\nparticular case. The USTC will typically issue a protective order at the request of the parties, \\n16 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\nprohibiting the whistleblower from using third-party tax information provided by the IRS in \\nanother matter. However, such orders are not statutorily required, and the IRS and the Court \\nmay not always be cognizant of whistleblowers' violations of these orders. Moreover, the IRS \\nis aware of cases in which whistleblowers have failed to comply with these protective orders. \\nEnforcing the order requires Chief Counsel attorneys to spend additional time and effort on a \\ncase that would otherwise be closed. \\nIn sum, the IRS has no legal authority to restrain whistleblowers from re-disclosing third-party \\ntaxpayer information disclosed during administrative and judicial processes, and continues \\nto struggle when applying existing disclosure standards to determine what third-party return \\ninformation should be disclosed. \\nStatutory Clarification Needed on Submitting Information and Claiming Awards \\nIRC Section 7623 provides for awards, in some cases mandatory, when the IRS proceeds with an \\naction based on a whistleblower’s information. The mandatory award provisions require that a \\nwhistleblower’s information be brought to the Secretary’s attention and submitted under penalty \\nof perjury. Additionally, the off-Code provisions in TRHCA 2006 establishing the Whistleblower \\nOffice require the Whistleblower Office to be responsible for initial processing of whistleblower \\ninformation by providing that the Whistleblower Office “shall analyze the information received... \\nand either investigate the matter itself or assign it to the appropriate Internal Revenue Service \\noffice.” The Whistleblower Office understands the law to require a whistleblower to file a claim \\nwith the Whistleblower Office, bringing their information to the Secretary’s attention before the \\nIRS proceeds with an action based on the whistleblower’s information. \\nWhile information comes into the IRS from a wide variety of sources, relatively few individuals \\nthat provide information to the IRS do so with the intent to claim an award. The claim for \\naward is the only trigger available to the IRS for classifying an individual as a whistleblower \\nfor purposes of IRC Section 7623. The claim for award also allows the Whistleblower Office to \\ncontemporaneously track the IRS’s use of whistleblower information, and proactively manage \\nthe Whistleblower Program. The Tax Court has held that a whistleblower can qualify for an IRC \\nSection 7623(b) award by providing information to an IRS operating division or other Federal \\nagency before filing a claim with the Whistleblower Office. See Whistleblower 21276-13W v. \\nCommissioner, 144 T.C. 290, 300 (2015). Whistleblowers may understand this limited holding \\nto provide for an open-ended period to file a claim with the Whistleblower Office based on \\ninformation provided to the IRS. \\nIRC Section 7623(b)(3) currently refers to a “claim for award” without providing any further \\nspecifics. Clarifying the statutory claim filing requirement by linking it to a whistleblower’s \\ninformation submission would strengthen the Whistleblower Program by ensuring that \\nWhistleblower Office resources are devoted to processing whistleblower information and \\nmaintaining a contemporaneous record of the IRS’s use of whistleblower information. This \\nwould also ensure whistleblowers are properly classified as such and immediately receive all the \\nwhistleblower rights and protections afforded by the law when they submit information. \\n17 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\nAllowing Information Sharing Within Government Could Enhance IRS Ability to Use \\nInformation and Pay Awards \\nThe Whistleblower Office is required to determine awards when the Secretary proceeds with \\nan action based on a whistleblower’s information and collects proceeds. IRC Section 7623(c) \\ndefines “proceeds” to include amounts collected outside of Title 26, meaning that other \\nagencies or government entities may be a source of proceeds. The Whistleblower Office has no \\nexpress investigatory ability to acquire information from these other agencies or government \\nentities, despite their potential involvement in an action for which an award is payable. \\nStatutory provisions giving the Whistleblower Office investigatory authority would ensure the \\nWhistleblower Office can appropriately determine mandatory awards on proceeds under IRC \\nSection 7623(c). \\nSeparately, the Whistleblower Office faces limitations on the information it can share with other \\nagencies and government entities. This includes the Department of Labor, acting in its anti-\\nretaliation enforcement role under IRC Section 7623(d), and other government agencies applying \\nseparate, but at times interrelated, whistleblower provisions. Provisions that would allow \\ninformation sharing within the federal government for purposes of applying the whistleblower \\nprovisions would enhance the IRS’s ability to use information and pay awards under IRC Section \\n7623. \\nSignificant Administrative Resources Must Be Allocated To Claims Involving Information \\nNot Used By The IRS \\nThe Whistleblower Office and IRS use significant resources to address repeat claim filings from \\nthe same individuals, who continue to submit information to the IRS after being informed that \\nthe agency is not interested in pursuing their information. The administrative burdens of these \\nclaims far outweigh any benefit of the information to the IRS. \\nThe Whistleblower Office must expend resources responding to these claimants (often \\nrepeatedly), maintaining records, and engaging in litigation to defend an administrative, \\nenforcement decision not to pursue the information provided. The USTC’s review of any \\ndispositive communication issued by the Whistleblower Office compounds the administrative \\nburden of these claims on the agency. \\n18 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\nwhistleblower prograM results \\nUnder IRC Section 6103, returns and return information are confidential, unless an exception \\napplies. There is no exception in IRC Section 6103 that permits the publication of data \\non identifiable, individual whistleblowers. The IRS may, however, disclose information in \\naggregate form when the data cannot be associated with, or otherwise identify a taxpayer \\n(or whistleblower). In compliance with these disclosure rules, summary data on awards paid, \\nreceipts, closures, and claim status appear in this report. \\nawarDs paiD, FY 2022 \\ntable 1: aMounts collecteD anD awarDs unDer irc section 7623, Fiscal Year 2022 \\nIRC Section \\n7623(a) \\nIRC Section \\n7623(b) \\nTOTAL \\nClaims Related to Awards \\n215 \\n181 \\n396 \\nNumber of Awards \\n106 \\n26 \\n132 \\nDollar Amount of Awards Paid \\n$3,317,728 \\n$34,433,050 \\n$37,750,778 \\nProceeds Collected for Awards Paid \\n$19,994,543 \\n$152,711,393 $172,705,936 \\nAwards as a Percentage of Proceeds Collected \\n16.6% \\n22.5% \\n21.9%\\n NOTE: Data reported as of September 30, 2022 \\nTable 1 provides information on awards paid and collections attributable to whistleblower \\ninformation, prior to the sequestration reduction described below. In FY 2022, there was an \\nadditional $9.8 million of uncollected assessments related to these awards4. In FY 2022, while \\nonly 19.7% of the number of award payments made involved IRC Section 7623(b) claims, the IRC \\nSection 7623(b) comprised over 91.2% of the award amount paid. \\nPursuant to the requirements of the Budget Control Act of 2011, as amended by the American \\nTax Relief Act of 2012, whistleblower award payments under IRC Section 7623 are subject to \\nsequestration. The applicable sequestration reduction may change from year-to-year. As applied \\nto payments under IRC Section 7623, the required reductions in FY 2022 were 5.7% of the \\namount that would otherwise have been payable. Sequestration reductions totaling $2,151,794 \\nwere applied to awards paid during FY 2022. \\n19 \\n4 \\nThe statute of \\n limitations for collection \\n has expired, no future collection \\n of the proceeds is possible. Because \\n \\nthese proceeds were not collected, these amounts were not included in the award determinations or the \\n \\n \\nfigures above. \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\nC\\nh\\nart sh\\nows t\\nh\\ne A\\nward\\ned A\\nmoun\\nt (i\\nn $ \\nmill\\nions\\n) an\\nd the\\n Numbe\\nr of A\\nwards \\nPaid. \\n \\n \\n \\nFigure 3: ten-Year awarD coMparison \\nFigure 3 provides a ten-year lookback on the number of awards paid in each fiscal year and \\nthe dollar amount (in millions) for each of the respective years. The figure also illustrates that \\nthe number of awards paid doesn’t necessarily correlate with the dollar amount of the awards \\npaid in the year. In FY 2016, the Whistleblower Office paid 418 awards totaling $61.4 million. \\nIn FY 2018, the Whistleblower Office paid 217 awards totaling $312.2 million. The number and \\namounts of awards paid each year can vary significantly, especially when a small number of \\nhigh-dollar claims are resolved in a single year. \\nThe year in which an award is paid is generally not the year in which collections occurred \\nbecause the IRS must wait until there is a final determination of proceeds, which means that the \\ntaxpayer has exhausted all appeal rights and the taxpayer no longer can file a claim for refund \\nor otherwise seek to recover the proceeds from the government. \\nirc section 7623 paYMent & claiM processing analYsis, \\nFY 2022 \\nThe Whistleblower Office strives to issue award payments as promptly as circumstances permit. \\nTreasury Regulation Section 301.7623-4, which governs payment of whistleblower awards, does \\nnot permit issuing the payment until there has been a final determination of tax with respect to \\nthe actions, the Whistleblower Office has determined the award, and either all appeals of the \\nWhistleblower Office’s determination are final or the whistleblower signed the waiver agreeing \\nto the determination. The Whistleblower Office measures timeliness of the payments based \\non how many days it takes to issue payment once these requirements are met. In FY 2022, the \\nIRC Section 7623(b) awards were issued, on average, 68 days of the date when all regulatory \\nrequirements were met. \\n20 \\n\",\n \"Whistleblower Office Claim Processing Time\\nAdministrative/Judicial Action Processing Time\\nOther Claim Processing Time\\nIRS Whistleblower Office - Annual Report to Congress\\nP\\nie ch\\nart s\\nhows \\nWhistleblower Office Claim Processing Time \\n1.58, Administrative/Judicial Action Processing\\n Time 5.89, and Other Claim Processing Time 3.77 \\n \\n \\n \\n \\n \\nChart sh\\nows 762\\n3(b) 11.\\n24, and\\n 7623\\n(a) 9.\\n79\\n \\nFigure 4: aVerage Years FroM claiM receipt to a\\n \\n warD \\npaYMent b\\n Y claiM tYpe, Fiscal Year 2022 \\nFigure 4 provides the average years \\nfrom claim receipt to award payment\\nfor IRC Section 7623(a) and IRC Section \\n7623(b) awards paid in FY 2022. \\nAverage claim processing time for IRC \\nSection 7623(b) award payments made \\nduring FY 2022 increased by 1.3%\\nfrom the prior year and average claim \\nprocessing time for IRC Section 7623(a) \\naward payments increased by 14.9%. \\nClaim processing time is measured \\nby comparing the date the Form 211\\nis received (start date) and the date \\nthe award is paid (end date). There \\nis a high likelihood that the average \\nclaim processing times will continue to \\nincrease as claim inventory continues \\nto age while the Whistleblower Office \\nawaits audits, exams, investigations, \\nappeals, tech services, collection, \\nstatutes to expire, and whistleblower \\nlitigation. \\nFigure 5 provides additional analysis of \\naverage award claim processing times \\nfor IRC Section 7623(b) awards paid in FY \\n2022. The average award claim processing \\ntime is broken into three categories: \\nWhistleblower Office Claim Processing Time,\\nAdministrative/Judicial Action Processing \\nTime, and Other Claim Processing Time. \\nWhistleblower Office Processing \\nTime includes evaluating how the \\nwhistleblower’s information contributed \\nto the administrative and judicial actions, \\ndetermining proceeds, calculating the \\naward, the administrative proceeding \\nfor the award, and making the award \\ndetermination. The Administrative/ \\nJudicial Action Processing time includes \\nexamination/investigation time and target \\ntaxpayer appeals and litigation time. The \\nOther Claim Processing Time includes the \\ncollection time, time spent waiting for the \\nrefund statute to expire, and whistleblower \\nlitigation of the award determination. \\nFigure 5: irc section 7623(b) aVerage awarD claiM \\nprocessing tiMe (in Years) bY process \\n21 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\nC\\nh\\na\\nrt \\nill\\nustrates the over\\nall\\n pr\\noce\\nssi\\nng \\ntim\\ne (\\nin \\nye ar\\ns)\\n. \\n<\\n4:\\n \\n76\\n23\\n(a)\\n 2, \\n4-6:\\n 7623\\n(a) 28\\n, 6-8:\\n 76\\nO3(a) 17, 7623(b) 5, 8-10 7623(a)\\n 11, 76\\n23(b) 3, 10-12: 7623(a) 8, 7623(b) 7, 12-14: 7623(a) 16, 7623(b) 7, >14: 7623(a) 24, 7623(b) 4. \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\ntable 2: FiVe processes with the greatest iMpact on the awarD claiM processing tiMe For irc section \\n7623(b) awarDs paiD in FY 2022 \\nClaim Process \\nLength of Time (in Years) \\nShortest \\nLongest \\nOD Field (Examination/Investigation) \\n0.50 \\n8.53 \\nCollection of Proceeds \\n0.19 \\n10.98 \\nRelated Claims in Progress \\n0.67 \\n6.42 \\nTaxpayer Appeals/Litigation \\n0.36 \\n2.92 \\nWaiting for Expiration of Refund Statute \\n0.01 \\n2.93 \\nTable 2 Identifies the largest factors for the award claim processing time for IRC Section 7623(b) \\nawards paid in FY 2022. While these factors were the largest factors for the overall population of \\nIRC Section 7623(b) awards paid in FY 2022, these aren’t necessarily the largest factors for each \\nindividual claim. \\nFigure 6 provides a further breakdown of the overall processing time (in years) from claim \\nreceipt to award payment for each IRC Section 7623(a) and IRC Section 7623(b) award paid in FY \\n2022. \\nFigure 6: claiM processing breakDown FroM claiM receipt to awarD paYMent bY claiM tYpe, FY 2022 \\n22 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\nC\\nh\\na\\nr\\nt\\n \\ni\\nllustrat\\ne\\ns the \\nClaims\\n Built\\n and t\\nhe Subm\\nissions\\n Receiv\\ned from FY2018\\n to FY20\\n22 \\n \\n \\nclaiM receipt anD processing in FY 2022 \\nIn FY 2022, the Whistleblower Office built 12,597 Claims from 5,084 submissions. On average, \\nthe submissions were processed within 21.3 days of the date the Whistleblower Office received \\nthe submission. \\nFigure 7: 5-Year coMparison oF claiMs built anD subMissions receiVeD\\nFigure 7 provides a comparison of claims built and submissions received from FY 2018 \\nthrough 2022. The actual number of Forms 211 received may be higher than the number of \\nsubmissions received. Generally, the Whistleblower Office assigns each taxpayer related to the \\nwhistleblower’s claim a claim number. \\nA whistleblower’s submission may contain a single Form 211 identifying a single taxpayer (which \\nwould be counted as one submission and one claim built), a single Form 211 identifying multiple \\ntaxpayers (which would be counted as one submission and multiple claims built – one per \\ntaxpayer), or multiple Forms 211 identifying multiple taxpayers (which would be counted as one \\nsubmission and multiple claims built – one per taxpayer). \\nThe submissions received and claims built in FY 2022 are in line with the submissions received \\nand claims built over the prior 5-years. \\n23 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\n \\nten Most coMMon allegations subMitteD in FY 2022 \\nTable 3 displays the ten most common allegations submitted on Form 211 for FY 2022. \\ntable 3: ten Most coMMon allegations subMitteD in FY 2022 \\nRanking \\nAllegation \\n1 \\nUnreported/Under Reported Income \\n2 \\nFailure to File Tax or Information Return \\n3 \\nWage Under Reporter \\n4 \\nGeneral Allegations of Fraud, Tax Fraud, Wire Fraud, Insurance Fraud, etc. \\n5 \\nOverstated/False Deductions \\n6 \\nFalse Dependent Exemptions \\n7 \\nEmployee vs. Subcontractor \\n8 \\nRental Income \\n9 \\nCapital Gains Tax \\n10 \\nInternational/Offshore Issues \\nNOTE: Data reported as of September 30, 2022 \\nauthorizeD Disclosures MaDe unDer irc section 6103(k)(13) \\nin FY 2022 \\nTable 4 explains the three types of authorized disclosures the Whistleblower Office made under \\nIRC Section 6103(k)(13) which was enacted as part of the TFA 2019 of 2019 on July 1, 2019. The \\nWhistleblower Office’s disclosure responsibilities are as follows: \\n• Referred for an Audit or Exam Notice – A notice to the whistleblower if the information they \\nprovided has been referred for an audit or examination, \\n• Payment of Tax Notice – A notice to the whistleblower if a payment of tax is received for a tax \\nliability related to information provided by the whistleblower, and \\n• Status and Stage Notice – A notice to the whistleblower on the status and stage of any action \\nrelated to the information provided by the whistleblower. \\nThe Referred for an Audit or Exam notice is mailed by the Whistleblower Office when an OD \\nnotifies the Whistleblower Office a Form 211 is being sent out to the field for an examination. \\nThe Payment of Tax notice is sent by the Whistleblower Office after it determines a payment of \\ntax has been received on an assessment related to information provided by the whistleblower. \\nSubject to the requirements and conditions prescribed by the Secretary, the Status and Stage \\nnotice is sent out as a response to a whistleblower’s written request for status and stage \\ninformation. All notices are provided to the whistleblower. If the whistleblower has a Power of \\nAttorney (POA), then a copy of the notice may be provided to the POA. \\n24 \\n\",\n \"PR\\nPR\\nVI\\nVI\\nIRS Whistleblower Office - Annual Report to Congress\\n \\nM\\nap\\n o\\nf \\nthe\\n Un\\nite\\nd \\nSta\\ntes\\n hi\\nghl\\nigh\\ntin\\ng \\nthe\\n nu\\nmb\\ner \\nof \\nwhi\\nstl\\nebl\\nowe\\nrs \\nby \\nreg\\nion\\n. \\r\\n\\nWe\\nste\\nrn \\nReg\\nion\\n 11\\n26\\n \\r\\nCen\\ntra\\nl R\\negi\\non\\n 12\\n28 \\n\\r\\nE\\nast\\nern\\n Re\\ngio\\nn 1\\n516\\n \\r\\nFor\\neig\\nn R\\negion (not show\\nn) 97 \\n \\n \\n \\ntable 4: Disclosures MaDe unDer irc 6103(k)(13) in FY 2022 \\nDisclosure Purpose \\nNumber of \\nDisclosures \\nReferred for an Audit or Exam Notice \\n1,201 \\nPayment of Tax Notice \\n1,890 \\nStatus and Stage Notice \\n1,024 \\nTotals \\n4,115 \\nNOTE: Data reported as of September 30, 2022 \\nFigure 8 shows the geographic location of all whistleblowers by region for claims filed in FY \\n2022. The regions consist of the Western, Central, Eastern, and Foreign geographic locations. \\nThe data counts a distinct whistleblower only one time, regardless of whether the whistleblower \\nsubmitted numerous claims throughout the fiscal year or filed a claim in conjunction with other \\nwhistleblowers. \\nFigure 8: nuMber oF whistleblowers bY geographic region5 \\n25 \\n5 \\nThe U.S. Virgin Islands and Puerto Rico are included in the Eastern Region. Guam is included in the Western \\n \\nRegion. \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nopen irc section 7623(a) anD 7623(b) claiMs \\nTable 5 reflects a count of the open IRC Section 7623(a) and Section 7623(b) claims in the various \\nprocessing phases as of September 30, 2022. \\ntable 5: status oF open irc section 7623(a) & section 7623(b) claiMs \\nProcessing Phase \\nIRC Section \\n7623(a) \\nIRC Section \\n7623(b) \\nTotal \\nClaims \\nIntake/Classification \\n1,131 \\n269 \\n1,400 \\nOD Field6 \\n2,601 \\n2,794 \\n5,395 \\nOD Field Suspense7 \\n6,406 \\n6,123 \\n12,529 \\nTaxpayer Appeals/Litigation \\n190 \\n365 \\n555 \\nCollection Suspense8 \\n2,908 \\n1,273 \\n4,181 \\nPreliminary Award Evaluation \\n584 \\n327 \\n911 \\nInterim Award Assessment \\n705 \\n378 \\n1,083 \\nAward Suspense \\n459 \\n722 \\n1,181 \\nFinal Review \\n5 \\n723 \\n728 \\nWhistleblower Litigation9 \\n32 \\n32 \\n64 \\nTotal \\n15,021 \\n13,006 \\n28,027 \\nNOTE: Data reported as of September 30, 2022 \\n6 \\nThe Whistleblower Office is aware of claims in this status with adjustments attributable to the whistleblower \\nand proceeds collected of several hundred million dollars. The Whistleblower Office is working closely \\nwith the operating divisions on these claims to monitor when the administrative and judicial actions will be \\nfinalized. These proceeds are not counted or reported until their respective awards are paid. \\n7 \\nSome claims in this status have already completed their administrative and judicial actions and are fully \\npaid. The Whistleblower Office is reviewing these claims to determine whether the claim(s) can be \\ndisaggregated for earlier payment. As of September 30, 2022, the claims in this status had several hundred \\nmillion dollars in proceeds collected. These proceeds are not counted or reported until their respective \\nawards are paid. \\n8 \\nAs of September 30, 2022, the Whistleblower Office is monitoring for collection of several billion dollars in \\nassessed amounts related to whistleblower information. \\n9 \\nThere are closed claims that are in Litigation. Table 5 only identifies open claims. \\n26 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\nDescription oF processing phases \\nIntake/Classification \\nIncludes claims assigned to the ICE Team \\nand the operating division (OD) classification \\nfunctions. The primary function of this \\nprocess is to evaluate the whistleblower’s \\nallegations to determine whether the Form \\n211 is complete, related to an existing claim, \\nbuild the claim, assign the claim to the OD \\nclassification function, and evaluation by the \\nOD to decide whether the information should \\nbe forwarded to the OD subject matter expert \\nand administrative action function. \\nOD Field \\nIncludes claims assigned to the OD \\nsubject matter experts and administrative \\naction functions (such as examination or \\ninvestigation). \\nOD Field/Suspense \\nIncludes claims waiting for the administrative \\nor judicial action of a related claim to close. \\nClaims submitted often include multiple \\ntaxpayers, potential related taxpayers, or are \\nexpanded to include additional taxpayers not \\nidentified by the whistleblower. All claims in \\nthis status are awaiting the outcome of related \\nclaims which are in another processing phase. \\nTaxpayer Appeals/Litigation \\nThis process involves the status on claims in \\nwhich the taxpayer has sought review by the \\nIRS appeals function or the courts. \\nCollection Suspense \\nThese are claims with finalized assessments \\nbeing monitored for collection of the proceeds. \\nClaims are monitored on a monthly basis to \\ndetermine whether payments of tax are made. \\nPreliminary Award Evaluation \\nIncludes claims undergoing consideration of \\nwhether/how the whistleblower contributed \\nto the action, calculating the recommended \\naward percentage, preliminary award \\nrecommendation, and claims undergoing \\nan administrative proceeding for an award \\ndetermination (including rejections and \\ndenials). \\nInterim Award Assessment \\nIncludes claims that are past the Preliminary \\nAward Evaluation phase and the final \\ndetermination is in process or issued. Includes \\nall award determinations including rejections \\nand denials. \\nAward Suspense \\nIncludes claims waiting for the final \\ndetermination of tax, guidance, and \\ndetermination of final proceeds. \\nFinal Review \\nIncludes all award determinations, \\nincluding rejections and denials, elevated to \\nmanagement for review and approval. \\nWhistleblower Litigation \\nIncludes claims where the whistleblower \\nhas sought litigation regarding an award \\ndetermination made on their claim. The \\nawards for these claims cannot be paid until \\nthe appeals of the Whistleblower Office’s \\ndetermination are final. \\n27 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\n \\n \\n \\n \\nclosure reasons For Fiscal Year 2022 \\nTable 6 provides a summary of the claim closures by closure reason for FY 2022. The data was \\ngrouped into similar categories and is displayed as a percentage of the total closures. In FY 2022, \\nthe Whistleblower Office closed 11,605 claims, a 7.8% decrease from FY 2021 closures. \\ntable 6: FY 2022 closure reasons, all closures FroM anY Year oF receipt \\nClosure Reasons10 \\nTotal \\nClosures \\n% of Total \\nClosures \\nClaim Denied - No Actionable Issue \\n8,193 \\n71% \\nClaim Denied - Issues Below Threshold for IRS Action \\n1,415 \\n12% \\nClaim Denied – Short or Expired Assessment Statute of \\nLimitations \\n640 \\n6% \\nClaims Paid in Full \\n396 \\n3% \\nClaim Rejected - Failure to Sign Form 211 Under Penalties of \\nPerjury or Incomplete Form 211\\n 251 \\n2% \\nClaim Denied - Examination Resulted in “No Change” or \\nWhistleblower Issues resulted in \\\"No Change\\\" \\n194 \\n2% \\nClaim Denied - Surveyed by Operating Division \\n172 \\n1% \\nAnonymous Referred to Form 3949-A Program \\n138 \\n1% \\nClosed - Failure to File Form 211 \\n60 \\nLess than 1% \\nAdministrative Error \\n35 \\nLess than 1% \\nClaim Denied - No Collected Proceeds (Uncollectible) \\n30 \\nLess than 1% \\nClosed - Unable to Contact Whistleblower \\n23 \\nLess than 1% \\nClaim Denied - Information Already Known \\n21 \\nLess than 1% \\nDeceased Whistleblower Claims\\n 14 \\nLess than 1% \\nClosed – Other \\n12 \\nLess than 1% \\nClaim Rejected - Ineligible Whistleblower \\n10 \\nLess than 1% \\nClosed - Non-Compliant Whistleblower\\n 1 \\nLess than 1% \\nTotal Closures \\n11,605 \\n100% \\nNOTE: Data reported as of September 30, 2022 \\n10 \\nThe administrative closures, defined in the “Description of Closure Reasons” had an additional $1.3 million \\nin proceeds collected. These proceeds collected will not be reported until the respective awards are paid. \\n28 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\n \\n \\nDescription oF closure reasons \\nClaim Denied - No Actionable Issue: \\nClaims assigned to and reviewed by the \\noperating division classification functions. \\nThe operating division concluded information \\nprovided by the whistleblower was not \\nactionable. \\nClaim Denied – Issues Below Threshold for \\nIRS Action \\nClaims assigned to and reviewed by the \\noperating division classification functions. \\nThe whistleblower’s information contained \\nvalid and legitimate issues but, due to limited \\nresources, the IRS was unable to justify an \\naction for the assessment potential of the \\nissues. \\nClaim Denied – Short or Expired Assessment \\nStatute of Limitations \\nClaims assigned to and reviewed by the \\noperating division classification functions. \\nThe whistleblower’s information contained \\nvalid and legitimate issues but the statute of \\nlimitations for making an assessment was \\neither too short or expired at the time the \\ninformation was reviewed by the operating \\ndivision and the IRS was unable to take action \\non the information. \\nClaims Paid in Full \\nClaims included in the award determinations \\nfor the awards paid in FY 2022. \\nClaim Rejected - Failure to Sign Form 211 \\nUnder Penalties of Perjury or Incomplete \\nForm 211 \\nClaims not signed under penalties of perjury, \\nas required by IRC Section 7623(b)(6)(C) or \\ndidn’t include sufficient information as outlined \\nin Treasury Regulation 301.7623-1(c)(2) for the \\nIRS to consider the claim. \\nClaim Denied - Examination Resulted in “No \\nChange” or Whistleblower Issues resulted in \\n\\\"No Change\\\" \\nClaims where the IRS took action on the \\nwhistleblower’s information and either the \\nentire action resulted in no change or action \\nresulted in changes but not on the issues \\nraised by the whistleblower. \\nClaim Denied - Surveyed by Operating \\nDivision \\nClaims that the operating division referred \\nfor an administrative action, but the field had \\ninsufficient resources to take action on the \\ninformation. \\nAnonymous Referred to Form 3949-A \\nProgram \\nClaims filed anonymously. The Whistleblower \\nOffice was unable to process the \\nwhistleblower’s information because it didn’t \\nidentify a whistleblower. The information was \\nsent as an information referral to the function \\nthat processes the Form 3949-A, Information \\nReferral. \\nClosed - Failure to File Form 211 \\nClaims where an individual submits \\ninformation with allegations of non-compliance \\nwith laws which the IRS is authorized to \\nadminister, enforce, or investigate but did \\nnot do so on a Form 211. The Whistleblower \\nOffice corresponded with the individual to \\nrequest a Form 211 so the information can be \\nconsidered a claim for an award, but a Form \\n211 was not received. \\nAdministrative Error \\nThis is used when the Whistleblower Office \\ninadvertently creates a duplicate record for an \\nexisting claim. All information is merged and \\nrecorded under the original claim number. \\n29 \\n\",\n \"IRS Whistleblower Office - Annual Report to Congress\\nClaim Denied - No Collected Proceeds \\n(Uncollectible) \\nClaims where the service completed the \\nadministrative and judicial actions and the \\nactions resulted in adjustments attributable \\nto the whistleblower, but no proceeds were \\ncollected and statute of limitations for \\ncollecting the proceeds has expired. \\nClosed - Unable to Contact Whistleblower \\nClaims that were ready for an award \\ndetermination/payment, but the \\nWhistleblower Office was unable to contact \\nthe whistleblower after repeated attempts \\nand the correspondence is being returned \\nundeliverable. This is an administrative \\nclosure. These claims will be reopened and \\nprocessed if/when the whistleblower contacts \\nthe Whistleblower Office. \\nClaim Denied - Information Already Known \\nClaims where the operating division referred \\nthe whistleblower’s information to a field \\ngroup that currently had the target taxpayer \\nunder an open audit or investigation, but the \\nfield group was already aware of the issue/ \\ninformation raised by the whistleblower \\ninformation. \\nDeceased Whistleblower Claims \\nClaims ready for an award determination/ \\npayment, but the whistleblower was deceased, \\nand the Whistleblower Office was unable to \\nidentify a point of contact for the estate in \\norder to make the award determination/pay \\nthe award. This is an administrative closure. \\nThese claims will be reopened and processed \\nif/when the Whistleblower Office is able to \\nidentify a point of contact for the estate. The \\nWhistleblower Office is currently working with \\nother functions in the IRS that specialize in \\nprocessing/examining estate returns to get \\nassistance with identifying the point of contact \\nfor the whistleblowers’ estate. \\nClosed - Other \\nClaims that did not fall within one of the other \\nspecific closure reasons. \\nClaim Rejected - Ineligible Whistleblower \\nClaims filed by individuals who are ineligible \\n(under Treasury Regulation 301.7623-1(b)(2)) \\nto file a claim for an award under IRC Section \\n7623. \\nClosed - Non-Compliant Whistleblower \\nClaims that were ready for an award \\ndetermination/payment, but the whistleblower \\nhas not filed their tax return and the \\nwhistleblower has not responded to the \\nWhistleblower Office. This is an administrative \\nclosure. These claims will be reopened and \\nprocessed if/when the whistleblower contacts \\nthe Whistleblower Office and either files their \\ntax return or provides support for not having a \\nfiling requirement. \\n30 \\n\",\n \"Publication 5241 (Rev. 6-2023) Catalog Number 68435Z Department of the Treasury Internal Revenue Service www.irs.gov \\n\"\n]","isConversational":false}}},{"rowIdx":1182,"cells":{"file_name":{"kind":"string","value":"p5797sp.pdf"},"description":{"kind":"string","value":"0623 Publ 5797 (sp) (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5797sp.pdf"},"text":{"kind":"list like","value":[" \n \n \n \n \n \n \n \n \n \nCréditos tributarios por energía residencial \nIRS.gov/homeenergy \nSi ha hecho mejoras en el uso de energía en su hogar, existen créditos tributarios disponibles para una porción de gastos elegibles. La \nLey de Reducción de la Inflación de 2022 aumentó la cantidad del crédito y los tipos de gastos elegibles. \nQuién puede reclamar los créditos \nUsted puede reclamar el Crédito por mejoras de eficiencia energética en la vivienda o el Crédito por uso de energía limpia en la vivienda \npara el año en el que compre e instale las mejoras que sean elegibles. \nLos dueños de hogar que mejoren su residencia primaria encontrarán la mayor oportunidad para reclamar un crédito por gastos elegibles. \nArrendatarios también pueden reclamar créditos, al igual que dueños de segundas casas que se usan como residencias. \nLos créditos nunca están disponibles para casas que no se usen como vivienda. \nCrédito por mejoras de eficiencia energética en la vivienda \nCantidades del crédito y gastos elegibles \nEstos gastos pueden ser elegibles si cumplen con los requisitos detallados en energy.gov: \n• \nPuertas para el exterior, ventanas, tragaluces y materiales de aislamiento \n• \nAcondicionadores de aire centrales, calentadores de agua, hornos, calderas, y bombas de \n \ncalor \n• \nEstufas y calderas de biomasa \n• \nAuditorías energéticas de la vivienda \nLa cantidad del crédito que puede reclamar es un porcentaje del total de los gastos de las \nmejoras en el año que se instalaron: \n• \n2022: 30%, hasta un máximo de por vida de $500 \n• \n2023 hasta 2032: 30%, hasta un máximo de $1,200 (calentadores de agua, bombas de calor, \n \nestufas de biomasa y calderas tienen un límite anual de crédito por separado de $2,000), sin \n \nlímite de por vida \nObtenga detalles del Crédito por mejoras de eficiencia energética en la vivienda. \n*Para 2022, las estufas y calderas de biomasa son parte del Crédito por uso de energía limpia en la vivienda sin máximo de por vida. \nCómo reclamar \nel crédito \nPresente el \n \n, junto con \nsu declaración de \nimpuestos. Debe \nreclamar el crédito para \nel año tributario en el \nque se instaló la mejora \n(no cuando se compró). \nFormulario \n5695, Créditos \ntributarios por \nenergía residencial\nParte II, junto con \nsu declaración de \nimpuestos. Debe \nreclamar el crédito para \nel año tributario en el \nque se instaló la mejora \n(no cuando se compró). \nCrédito por uso de energía limpia en la vivienda \nCantidades del crédito y gastos elegibles \nEstos gastos pueden ser elegibles si cumplen con los requisitos detallados en energy.gov: \n• \n \nGeneración de energía solar, de viento y geotermal \n \n• \n \nCalentadores de agua solares \n• \n \nPilas de combusitble \n• \n \nAlmacenamiento de baterías (empezando en 2023) \nLa cantidad del crédito que puede reclamar es un porcentaje del total de los gastos de las \nmejoras en el año que se instalaron: \n• \n \n2022 hasta 2032: 30%, sin máximo anual o límite de por vida \n• \n \n2033: 26%, sin máximo anual o límite de por vida \n• \n \n2034: 22%, sin máximo anual o límite de por vida \nObtenga detalles del Crédito por uso de energía limpia en la vivienda (en inglés). \nCómo reclamar \nel crédito \nPresente el Formulario \n5695, Créditos \ntributarios por \nenergía residencial\nParte I\nPublication 5797 (sp) (6-2023) Catalog Number 94179Y Department of the Treasury Internal Revenue Service www.irs.gov \n"],"string":"[\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nCréditos tributarios por energía residencial \\nIRS.gov/homeenergy \\nSi ha hecho mejoras en el uso de energía en su hogar, existen créditos tributarios disponibles para una porción de gastos elegibles. La \\nLey de Reducción de la Inflación de 2022 aumentó la cantidad del crédito y los tipos de gastos elegibles. \\nQuién puede reclamar los créditos \\nUsted puede reclamar el Crédito por mejoras de eficiencia energética en la vivienda o el Crédito por uso de energía limpia en la vivienda \\npara el año en el que compre e instale las mejoras que sean elegibles. \\nLos dueños de hogar que mejoren su residencia primaria encontrarán la mayor oportunidad para reclamar un crédito por gastos elegibles. \\nArrendatarios también pueden reclamar créditos, al igual que dueños de segundas casas que se usan como residencias. \\nLos créditos nunca están disponibles para casas que no se usen como vivienda. \\nCrédito por mejoras de eficiencia energética en la vivienda \\nCantidades del crédito y gastos elegibles \\nEstos gastos pueden ser elegibles si cumplen con los requisitos detallados en energy.gov: \\n• \\nPuertas para el exterior, ventanas, tragaluces y materiales de aislamiento \\n• \\nAcondicionadores de aire centrales, calentadores de agua, hornos, calderas, y bombas de \\n \\ncalor \\n• \\nEstufas y calderas de biomasa \\n• \\nAuditorías energéticas de la vivienda \\nLa cantidad del crédito que puede reclamar es un porcentaje del total de los gastos de las \\nmejoras en el año que se instalaron: \\n• \\n2022: 30%, hasta un máximo de por vida de $500 \\n• \\n2023 hasta 2032: 30%, hasta un máximo de $1,200 (calentadores de agua, bombas de calor, \\n \\nestufas de biomasa y calderas tienen un límite anual de crédito por separado de $2,000), sin \\n \\nlímite de por vida \\nObtenga detalles del Crédito por mejoras de eficiencia energética en la vivienda. \\n*Para 2022, las estufas y calderas de biomasa son parte del Crédito por uso de energía limpia en la vivienda sin máximo de por vida. \\nCómo reclamar \\nel crédito \\nPresente el \\n \\n, junto con \\nsu declaración de \\nimpuestos. Debe \\nreclamar el crédito para \\nel año tributario en el \\nque se instaló la mejora \\n(no cuando se compró). \\nFormulario \\n5695, Créditos \\ntributarios por \\nenergía residencial\\nParte II, junto con \\nsu declaración de \\nimpuestos. Debe \\nreclamar el crédito para \\nel año tributario en el \\nque se instaló la mejora \\n(no cuando se compró). \\nCrédito por uso de energía limpia en la vivienda \\nCantidades del crédito y gastos elegibles \\nEstos gastos pueden ser elegibles si cumplen con los requisitos detallados en energy.gov: \\n• \\n \\nGeneración de energía solar, de viento y geotermal \\n \\n• \\n \\nCalentadores de agua solares \\n• \\n \\nPilas de combusitble \\n• \\n \\nAlmacenamiento de baterías (empezando en 2023) \\nLa cantidad del crédito que puede reclamar es un porcentaje del total de los gastos de las \\nmejoras en el año que se instalaron: \\n• \\n \\n2022 hasta 2032: 30%, sin máximo anual o límite de por vida \\n• \\n \\n2033: 26%, sin máximo anual o límite de por vida \\n• \\n \\n2034: 22%, sin máximo anual o límite de por vida \\nObtenga detalles del Crédito por uso de energía limpia en la vivienda (en inglés). \\nCómo reclamar \\nel crédito \\nPresente el Formulario \\n5695, Créditos \\ntributarios por \\nenergía residencial\\nParte I\\nPublication 5797 (sp) (6-2023) Catalog Number 94179Y Department of the Treasury Internal Revenue Service www.irs.gov \\n\"\n]","isConversational":false}}},{"rowIdx":1183,"cells":{"file_name":{"kind":"string","value":"p5817g.pdf"},"description":{"kind":"string","value":"0623 Publ 5817-G (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5817g.pdf"},"text":{"kind":"list like","value":[" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nClean Energy Tax Incentives: Elective Pay Eligible Tax Credits \nThe Inflation Reduction Act of 2022 (“IRA”) makes several clean energy tax credits available to businesses; tax-exempt organi \n-\nzations; state, local, and tribal governments; other entities; and individuals. The IRA also enables entities to take advantage of \n \ncertain clean energy tax credits through its elective pay provision (also colloquially known as direct pay). Elective pay allows \n \nseveral types of entities, such as tax-exempts and governments, to treat the amount of certain credits as a payment against tax \n \non their tax returns and as a result receive direct payments for certain clean energy tax credits. \n \nTax Provision \nDescription \nProduction Tax Credit for \nElectricity from Renewables \n(§ 45, pre-2025) \nFor production of electricity from eligible renewable sources, including wind, biomass, geothermal, solar, \nsmall irrigation, landfill and trash, hydropower, marine and hydrokinetic energy. \nCredit Amount (for 2022): 0.55 cents/kilowatt (kW); (1/2 rate for electricity produced from open loop biomass, \nlandfill gas, and trash); 2.75 cents/kW if Prevailing Wage and Apprenticeship (PWA) rules are met 1,2,3,7 \nClean Electricity Production \nTax Credit (§ 45Y, 2025 onwards) \nTechnology-neutral tax credit for production of clean electricity. Replaces § 45 for facilities that begin \nconstruction and are placed in service after 2024. \nCredit Amount: Starts in 2025, consistent with credit amounts under section 45 1,2,3,6,7 \nInvestment Tax Credit for \nEnergy Property (§ 48, pre-2025) \nFor investment in renewable energy projects including fuel cell, solar, geothermal, small wind, energy storage, \nbiogas, microgrid controllers, and combined heat and power properties \nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements met 1,4,5,6,8 \nClean Electricity Investment \nTax Credit (§ 48E, 2025 onwards) \nTechnology-neutral tax credit for investment in facilities that generate clean electricity and qualified energy \nstorage technologies. Replaces § 48 for facilities that begin construction and are placed in service after 2024 \nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements met 1,4,5,6 \nLow-Income Communities \nBonus Credit (§ 48(e), 48E(h)) \nApplication required \nAdditional investment tax credit for small-scale solar and wind (§ 48(e)) or clean electricity (§48E(h)) facil\nities (<5MW net output) on Indian land, federally subsidized housing, in low-income communities, and benefit \nlow-income households. Allocated through an application process. \nCredit Amount: 10 or 20 percentage point increase on base investment tax credit 7 \nCredit for carbon dioxide sequestration coupled with permitted end uses in the United States. \nCredit for Carbon Oxide \nCredit Amount: $12-36 per metric ton of qualified carbon oxide captured and sequestered, used as a tertiary \nSequestration (§ 45Q) \ninjectant, or used, depending on the specified end use; $60-$180 per metric ton if PWA \nrequirements met.1,7 \nZero-Emission Nuclear Power \nFor electricity from nuclear power facilities. Facilities in operation prior to August 16, 2022. \nProduction Credit (§ 45U) \nCredit Amount (for 2023): 0.3 cents/kWh (reduced rate for larger facilities); 1.5 cent/kWh if PW req’s met 1,7 \nAdvanced Energy Project \nFor investments in advanced energy projects. A total of $10 billion will be allocated, not less than $4 billion \nCredit (§ 48C) \nof which will be allocated to projects in certain energy communities. \nApplication required \nCredit Amount: 6% of taxpayer’s qualified investment; 30% if PWA requirements are met 1 \nAdvanced Manufacturing \nProduction Credit (§ 45X) \nProduction tax credit for domestic clean energy manufacturing of components including solar and wind \nenergy, inverters, battery components, and critical materials. \nCredit Amount: Varies by component \nFuels \nVehicles \nManufacturing\nEnergy Generation & Carbon Capture \nCredit for Qualified \nCommercial Clean Vehicles (§ \n45W) \nAlternative Fuel Vehicle \nFor alternative fuel vehicle refueling and charging property, located in low-income and non-urban areas. \nRefueling Property Credit \nQualified fuels include electricity, ethanol, natural gas, hydrogen, and biodiesel. \n(§ 30C) \nCredit Amount: 6% of basis for businesses and can increase to 30% if PWA is met. \nFor purchasers of commercial clean vehicles. Qualifying vehicles include passenger vehicles, buses, \nambulances, and certain other vehicles for use on public streets, roads, and highways. \nCredit Amount: Up to $40,000 (max $7,500 for vehicles <14,000 lbs) 9 \nClean Hydrogen Production \nTax Credit (§ 45V) \nClean Fuel Production Credit \n(§ 45Z, 2025 onwards) \nFor producing clean hydrogen at a qualified, U.S.-based clean hydrogen production facility. \nCredit Amount: $0.60/kg multiplied by the applicable percentage (20% to 100%, depending on lifecycle green\nhouse gas emissions), amount increases if PWA is met 1,7 \nTechnology neutral tax credit for domestic production of clean transportation fuels, including sustainable \naviation fuels, beginning in 2025* \nCredit Amount: $0.20/gallon ($0.35/gal for aviation fuel) multiplied by CO2 “emissions factor”; $1.00/gallon \n($1.75/gal for aviation fuel) multiplied by CO2 “emissions factor” if PWA is met 1,7 \nPlease see the notes on the next page or see IRS.gov/cleanenergy for more information. \n-\n"," \n \n \n \n-\n \n \n \n \n \n \nNotes: \nThe information in this document may be subject to change as guidance is issued or finalized. For all IRA clean energy tax credits, \nplease see irs.gov/cleanenergy for further details and eligibility requirements. \n1 Credit is increased by 5 times for projects that pay prevailing wages and use registered apprentices. Apprenticeship \nrequirements do not apply for §§ 45L and 45U. Prevailing wage and apprenticeship requirements do not apply to certain \nprojects, including certain projects of less than 1 megawatt or those that began construction prior to January 29, 2023. \n2 Credit is increased by 10% if the project meets certain domestic content requirements for steel or iron, and manufac \ntured products. \n3 Credit is increased by 10% if located in an energy community. \n4 Credit is increased by up to 10 percentage points for projects meeting certain domestic content requirements for steel, \niron, and manufactured products. \n5 Credit is increased by up to 10 percentage points if located in an energy community. \n6 Section 168(e) provides favorable depreciation treatment for facilities or property qualifying for this tax credit. These \nfacilities or property will be treated as a 5-year property for purposes of cost recovery, leaving them with lower taxable \nincome in the earlier years of a clean energy investment. \n7 Credit rate is adjusted annually for inflation. \n8 See section 48 for more detail and applicable exceptions to the credit rate. \n9 The entities eligible for elective pay of the commercial clean vehicle credit is a subset of the entities eligible for elective \npay of other credits. In addition, starting January 1, 2024, the amount of a new clean vehicle or previously owned clean \nvehicle tax credit (but not a commercial clean vehicle credit) can be transferred to a dealer for an equivalent reduction in \nthe eligible vehicle’s sales price. \nPublication 5817-G (6-2023) Catalog Number 94141A Department of the Treasury Internal Revenue Service www.irs.gov \n"],"string":"[\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nClean Energy Tax Incentives: Elective Pay Eligible Tax Credits \\nThe Inflation Reduction Act of 2022 (“IRA”) makes several clean energy tax credits available to businesses; tax-exempt organi \\n-\\nzations; state, local, and tribal governments; other entities; and individuals. The IRA also enables entities to take advantage of \\n \\ncertain clean energy tax credits through its elective pay provision (also colloquially known as direct pay). Elective pay allows \\n \\nseveral types of entities, such as tax-exempts and governments, to treat the amount of certain credits as a payment against tax \\n \\non their tax returns and as a result receive direct payments for certain clean energy tax credits. \\n \\nTax Provision \\nDescription \\nProduction Tax Credit for \\nElectricity from Renewables \\n(§ 45, pre-2025) \\nFor production of electricity from eligible renewable sources, including wind, biomass, geothermal, solar, \\nsmall irrigation, landfill and trash, hydropower, marine and hydrokinetic energy. \\nCredit Amount (for 2022): 0.55 cents/kilowatt (kW); (1/2 rate for electricity produced from open loop biomass, \\nlandfill gas, and trash); 2.75 cents/kW if Prevailing Wage and Apprenticeship (PWA) rules are met 1,2,3,7 \\nClean Electricity Production \\nTax Credit (§ 45Y, 2025 onwards) \\nTechnology-neutral tax credit for production of clean electricity. Replaces § 45 for facilities that begin \\nconstruction and are placed in service after 2024. \\nCredit Amount: Starts in 2025, consistent with credit amounts under section 45 1,2,3,6,7 \\nInvestment Tax Credit for \\nEnergy Property (§ 48, pre-2025) \\nFor investment in renewable energy projects including fuel cell, solar, geothermal, small wind, energy storage, \\nbiogas, microgrid controllers, and combined heat and power properties \\nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements met 1,4,5,6,8 \\nClean Electricity Investment \\nTax Credit (§ 48E, 2025 onwards) \\nTechnology-neutral tax credit for investment in facilities that generate clean electricity and qualified energy \\nstorage technologies. Replaces § 48 for facilities that begin construction and are placed in service after 2024 \\nCredit Amount: 6% of qualified investment (basis); 30% if PWA requirements met 1,4,5,6 \\nLow-Income Communities \\nBonus Credit (§ 48(e), 48E(h)) \\nApplication required \\nAdditional investment tax credit for small-scale solar and wind (§ 48(e)) or clean electricity (§48E(h)) facil\\nities (<5MW net output) on Indian land, federally subsidized housing, in low-income communities, and benefit \\nlow-income households. Allocated through an application process. \\nCredit Amount: 10 or 20 percentage point increase on base investment tax credit 7 \\nCredit for carbon dioxide sequestration coupled with permitted end uses in the United States. \\nCredit for Carbon Oxide \\nCredit Amount: $12-36 per metric ton of qualified carbon oxide captured and sequestered, used as a tertiary \\nSequestration (§ 45Q) \\ninjectant, or used, depending on the specified end use; $60-$180 per metric ton if PWA \\nrequirements met.1,7 \\nZero-Emission Nuclear Power \\nFor electricity from nuclear power facilities. Facilities in operation prior to August 16, 2022. \\nProduction Credit (§ 45U) \\nCredit Amount (for 2023): 0.3 cents/kWh (reduced rate for larger facilities); 1.5 cent/kWh if PW req’s met 1,7 \\nAdvanced Energy Project \\nFor investments in advanced energy projects. A total of $10 billion will be allocated, not less than $4 billion \\nCredit (§ 48C) \\nof which will be allocated to projects in certain energy communities. \\nApplication required \\nCredit Amount: 6% of taxpayer’s qualified investment; 30% if PWA requirements are met 1 \\nAdvanced Manufacturing \\nProduction Credit (§ 45X) \\nProduction tax credit for domestic clean energy manufacturing of components including solar and wind \\nenergy, inverters, battery components, and critical materials. \\nCredit Amount: Varies by component \\nFuels \\nVehicles \\nManufacturing\\nEnergy Generation & Carbon Capture \\nCredit for Qualified \\nCommercial Clean Vehicles (§ \\n45W) \\nAlternative Fuel Vehicle \\nFor alternative fuel vehicle refueling and charging property, located in low-income and non-urban areas. \\nRefueling Property Credit \\nQualified fuels include electricity, ethanol, natural gas, hydrogen, and biodiesel. \\n(§ 30C) \\nCredit Amount: 6% of basis for businesses and can increase to 30% if PWA is met. \\nFor purchasers of commercial clean vehicles. Qualifying vehicles include passenger vehicles, buses, \\nambulances, and certain other vehicles for use on public streets, roads, and highways. \\nCredit Amount: Up to $40,000 (max $7,500 for vehicles <14,000 lbs) 9 \\nClean Hydrogen Production \\nTax Credit (§ 45V) \\nClean Fuel Production Credit \\n(§ 45Z, 2025 onwards) \\nFor producing clean hydrogen at a qualified, U.S.-based clean hydrogen production facility. \\nCredit Amount: $0.60/kg multiplied by the applicable percentage (20% to 100%, depending on lifecycle green\\nhouse gas emissions), amount increases if PWA is met 1,7 \\nTechnology neutral tax credit for domestic production of clean transportation fuels, including sustainable \\naviation fuels, beginning in 2025* \\nCredit Amount: $0.20/gallon ($0.35/gal for aviation fuel) multiplied by CO2 “emissions factor”; $1.00/gallon \\n($1.75/gal for aviation fuel) multiplied by CO2 “emissions factor” if PWA is met 1,7 \\nPlease see the notes on the next page or see IRS.gov/cleanenergy for more information. \\n-\\n\",\n \" \\n \\n \\n \\n-\\n \\n \\n \\n \\n \\n \\nNotes: \\nThe information in this document may be subject to change as guidance is issued or finalized. For all IRA clean energy tax credits, \\nplease see irs.gov/cleanenergy for further details and eligibility requirements. \\n1 Credit is increased by 5 times for projects that pay prevailing wages and use registered apprentices. Apprenticeship \\nrequirements do not apply for §§ 45L and 45U. Prevailing wage and apprenticeship requirements do not apply to certain \\nprojects, including certain projects of less than 1 megawatt or those that began construction prior to January 29, 2023. \\n2 Credit is increased by 10% if the project meets certain domestic content requirements for steel or iron, and manufac \\ntured products. \\n3 Credit is increased by 10% if located in an energy community. \\n4 Credit is increased by up to 10 percentage points for projects meeting certain domestic content requirements for steel, \\niron, and manufactured products. \\n5 Credit is increased by up to 10 percentage points if located in an energy community. \\n6 Section 168(e) provides favorable depreciation treatment for facilities or property qualifying for this tax credit. These \\nfacilities or property will be treated as a 5-year property for purposes of cost recovery, leaving them with lower taxable \\nincome in the earlier years of a clean energy investment. \\n7 Credit rate is adjusted annually for inflation. \\n8 See section 48 for more detail and applicable exceptions to the credit rate. \\n9 The entities eligible for elective pay of the commercial clean vehicle credit is a subset of the entities eligible for elective \\npay of other credits. In addition, starting January 1, 2024, the amount of a new clean vehicle or previously owned clean \\nvehicle tax credit (but not a commercial clean vehicle credit) can be transferred to a dealer for an equivalent reduction in \\nthe eligible vehicle’s sales price. \\nPublication 5817-G (6-2023) Catalog Number 94141A Department of the Treasury Internal Revenue Service www.irs.gov \\n\"\n]","isConversational":false}}},{"rowIdx":1184,"cells":{"file_name":{"kind":"string","value":"p4696prs.pdf"},"description":{"kind":"string","value":"0922 Publ 4696 (PR) (sp) (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p4696prs.pdf"},"text":{"kind":"list like","value":["4696(PR)\nVolunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)\nVITA/TCE Puerto Rico Resource Guide 2022 RETURNS\nTake your VITA/TCE training online at www.irs.gov (keyword:\nLink & Learn Taxes). Link to the Practice Lab to gain \nexperience using tax software and take the certification test\nonline, with immediate scoring and feedback.\nPublication 4696 (PR) (sp) (Rev. 9-2022) Catalog Number 93739K Department of the Treasury Internal Revenue Service www.irs.gov\n4696 (PR)\nVITA/TCE Guía de recursos para \nPuerto Rico\nAsistencia Voluntaria al Contribuyente con los Impuestos sobre los Ingresos (VITA) / \nAsesoramiento Tributario para los Ancianos (TCE)\nDECLARACIÓN DE \nIMPUESTOS DE 2022\nComplete la capacitación en línea sobre VITA/TCE en \nwww.irs.gov (palabra clave: Conéctate y aprende sobre los \nimpuestos). Visite el Laboratorio de Práctica para obtener \nexperiencia en el uso del software tributario y completar la \nprueba de certificación en línea con puntuación y respuestas \ninmediatas.\n","¿Cómo recibir actualizaciones técnicas?\nSe incluirán las actualizaciones a los materiales de capacitación para voluntarios en la Publicación 4491X, Suplemento de \nCapacitación sobre VITA/TCE Se puede descargar la versión más reciente en: www.irs.gov/pub/irs-pdf/p4491x.pdf\nNormas de Conducta para los Voluntarios\nPrograma VITA/TCE\nLa misión del programa de preparación de declaraciones de impuestos de VITA/TCE es ayudar a los contribuyentes \nelegibles a cumplir sus responsabilidades contributivas, proporcionándoles la preparación gratuita de sus declaraciones \nde impuestos. Para establecer el mayor grado de confianza pública, los voluntarios están obligados a mantener los \nmás altos estándares de conducta ética y proporcionar un servicio de calidad. \nAnualmente, todos los voluntarios de VITA/TCE (sean remunerados o no) deben aprobar el examen de certificación en \nlas Normas de Conducta para los Voluntarios (VSC, por sus siglas en inglés) y deben aceptar que cumplirán con ellas \nal firmar y fechar el Formulario 13615, Acuerdo sobre las normas de conducta para los voluntarios, antes de trabajar \ncomo voluntario en un sitio de VITA/TCE. Además, los preparadores de declaraciones, los revisores de calidad, los \ncoordinadores y los instructores de ley tributaria deben certificarse en Admisión/Entrevista y Revisión de Calidad. Los \nvoluntarios que contestan preguntas sobre la ley tributaria, dictan clases sobre la ley tributaria, preparan o corrigen \ndeclaraciones de impuestos o llevan a cabo revisiones de calidad de las declaraciones completadas también deben \ncertificarse en la ley tributaria antes de firmar el formulario. El Formulario 13615 no es válido hasta que el funcionario \ndesignado por el asociado patrocinador (coordinador, instructor, administrador, etcétera) o el contacto del IRS confirme la \nidentidad del voluntario con una identificación con foto (ID) emitida por el gobierno, firme y feche el formulario. \nComo un voluntario del programa de VITA/TCE, usted debe cumplir con las siguientes normas de conducta para los \nvoluntarios: \nVSC 1 – \u0007\nCumplir los Requisitos de Calidad del Sitio (QSR, por sus siglas en inglés).\nVSC 2 – \u0007\nNo aceptar de los clientes el pago, solicitar donaciones, ni aceptar los pagos de reembolso por la \npreparación de las declaraciones de impuestos federales o estatales. \nVSC 3 – \u0007\nNo solicitar negocios de los contribuyentes a los que usted ayuda ni tampoco utilizar la información \nobtenida de ellos (sus datos) para cualquier beneficio personal directo o indirecto para usted o cualquier \notra persona en específico. \nVSC 4 – \u0007\nNo preparar a sabiendas declaraciones falsas.\nVSC 5 – \u0007\nNo participar en conductas criminales, infames, deshonestas, notoriamente vergonzosas o cualquier otra \nconducta que se considere que tiene un impacto negativo en los programas de VITA/TCE. \nVSC 6 – \u0007\nTratar a todos los contribuyentes de manera profesional, cortés y respetuosa.\nEl incumplimiento de estas normas podría dar como resultado lo siguiente, entre otras cosas:\t\n●\n\u0007\nSu eliminación de todos los programas de VITA/TCE;\t\n●\n\u0007\nInclusión en el Registro de Voluntarios del IRS para prohibirle indefinidamente participar en actividades\nfuturas de VITA/TCE;\t\n●\n\u0007\nDesactivación del EFIN (número de identificación para la presentación electrónica) de los sitios de VITA/\nTCE de su asociado patrocinador;\t\n●\n\u0007\nRetiro de todos los productos, suministros, equipos prestados pertenecientes al IRS, y toda la información\nde los contribuyentes de su sitio;\t\n●\n\u0007\nTerminación de la colaboración entre su organización patrocinadora y el IRS;\t\n●\n\u0007\nTerminación de los fondos de la subvención del IRS a su asociado patrocinador; y\t\n●\n\u0007\nRemisión de su conducta para la posible investigación del Inspector General del Tesoro para la\nAdministración Tributaria (TIGTA, por sus siglas en inglés) e investigaciones criminales.\nTaxSlayer® es un programa de software con derechos de autor, de propiedad de Rhodes Computer Services. Todas las \ncapturas de pantalla que aparecen en todos los materiales de capacitación oficiales del programa de Asistencia Voluntaria \nal Contribuyente (VITA) y Asesoramiento Tributario para los Ancianos (TCE) se utilizan con el permiso de Rhodes Computer \nServices. No pueden extraerse, copiarse ni distribuirse las capturas de pantalla utilizadas en esta publicación (o cualquier \notra captura de pantalla de TaxSlayer o sus programas adheridos) sin la aprobación escrita de la Oficina de Productos, \nSistemas y Análisis de SPEC del IRS.\nDeclaración de confidencialidad:\nToda la información tributaria que usted reciba en su capacidad de voluntario es estrictamente confidencial y no debe, bajo \nninguna circunstancia, ser divulgada a personas desautorizadas.\n","Tabla de Contenidos - 1\nTabla de Contenidos\nCómo utilizar esta guía.............................................................................................................................2\n¿Está listo para comenzar?......................................................................................................................2\nAlertas de Contribuciones para Voluntarios (VTA).\n..................................................................................2\nEl proceso de entrevista...........................................................................................................................3\nDiagrama de decisiones – Cómo determinar el estado de residencia ....................................................5\nNivel I\nCuadro A: Tabla A: ¿Quién debe presentar una declaración de impuestos?...........................................7\nCuadro B: Reglas de fuente de ingresos.\n.................................................................................................9\nCuadro C: Deducción estándar................................................................................................................11\nCuadro D: Créditos reembolsables y no reembolsables..........................................................................13\nNivel II\nCuadro E: Residentes bona fide de Puerto Rico......................................................................................15\nCuadro F: Ajustes a los ingresos..............................................................................................................19\nCuadro G: Deducciones detalladas..........................................................................................................21\nCuadro H: Beneficios de Seguro Social...................................................................................................23\nCuadro I: Crédito al impuesto extranjero..................................................................................................25\nCuadro J: Otras contribuciones................................................................................................................33\nConsejos sobre el software TaxSlayer\nCuadro 1: Cómo comenzar con TaxSlayer - Una nueva declaración de impuestos.\n................................37\nCuadro 2: TaxSlayer - Crédito tributario adicional por hijos.\n.....................................................................41\nCuadro 3: axSlayer - Ajustes a los ingresos.............................................................................................49\nCuadro 4: TaxSlayer - Deducciones.........................................................................................................51\nCuadro 5: TaxSlayer - Crédito al impuesto extranjero..............................................................................53\n","Cómo utilizar esta guía\nEsta publicación está diseñada para brindarle asistencia al momento de preparar una declaración correcta \nen papel o utilizando el software TaxSlayer. Se divide en tres secciones: Nivel I, Nivel II y Consejos sobre el \nSoftware.\nLas pestañas A, B, C y D contienen las leyes contributivas de Nivel I en la forma de diagramas de \ndecisiones, tablas y consejos para entrevistas. Las pestañas E, F, G, H, I y J contienen información sobre \nleyes contributivas de Nivel II. Las pestañas 1, 2, 3, 4 y 5 contienen procedimientos paso a paso para la \npreparación de una declaración de impuestos utilizando el software de computadora. \nEl curso Link & Learn Taxes para Puerto Rico está dividido en Nivel I y Nivel II. Para aquellos voluntarios \nque brindan asistencia a contribuyentes de Puerto Rico, los voluntarios primero deben aprobar el examen \nBásico o Avanzado de VITA/TCE. Posteriormente, deben continuar con el Nivel I del examen de Puerto \nRico. Los estudiantes pueden detenerse ahí o continuar con el Nivel II del examen de Puerto Rico. Se debe \naprobar cada curso con una puntuación mínima de 80% para obtener la certificación. \n* TaxSlayer es un programa de software con derechos de autor, desarrollado por una empresa familiar con \nmás de 50 años en el negocio de la preparación de contribuciones. \n No deben extraerse, copiarse ni distribuirse las capturas de pantalla utilizadas en esta publicación sin la \naprobación escrita del IRS. \nAviso: Es posible que algunas de las capturas de pantalla del software que aparecen en esta guía no \nestén actualizadas para las leyes contributivas actuales. En general, las capturas de pantalla que aparecen \nreflejan la versión del año en curso. Sin embargo, hay casos en los que se incluyen referencias a años \ncontributivos anteriores. \n¿Está listo para comenzar?\nRealice esta evaluación marcando la casilla para responder “Sí”. Resuelva todas las respuestas que sean \n“No” (casillas sin marcar) con el coordinador del sitio antes de asistir a contribuyentes. \n1. ¿Ha firmado\n\t\n⃞\n a. el acuerdo para voluntarios/las normas de conducta?\n\t\n⃞\n b. el acuerdo de préstamo de propiedad (si corresponde)?\n2. ¿Conoce\n\t\n⃞\n a. sus responsabilidades en el sitio?\n\t\n⃞\n b. los contactos del sitio (emergencia, información de retrasos, problemas técnicos, etc.)?\n\t\n⃞\n c. cuándo se lo esperará en el sitio?\n\t\n⃞\n d. su número de Identificación del sitio (SIDN, por sus siglas en inglés)?\n3. ¿Tiene su\n\t\n⃞\n a. Guía de Recursos para Voluntarios sobre VITA/TCE (Publicación 4012)?\n\t\n⃞\n b. El Impuesto Federal sobre los Ingresos (Publicación 17)?\n\t\n⃞\n \u0007\nc. carné con nombre (Formulario 14509, Identificación para Voluntarios) que muestra su nivel de \ncertificación?\n\t\n⃞\n d. Guía de Recursos para Puerto Rico sobre VITA/TCE (Publicación 4696 (PR))?\n4. ¿Se encuentra en el sitio\n\t\n⃞\n a. la Hoja de Admisión/Entrevista y Verificación de Calidad (Formulario 13614-C)?\n\t\n⃞\n b. formularios de declaraciones, anexos y hojas de trabajo, etc., sobreimpresos?\nAlertas de Calidad y de Contribuciones para los Programas de \nVoluntarios del IRS\nPara obtener las últimas actualizaciones de leyes tributarias para voluntarios y consejos útiles durante toda la temporada de radicación, puede \nvisitar www.IRS.gov—palabra clave: Alertas de Contribuciones para Voluntarios. El coordinador de su sitio debe compartir estos mensajes con \nusted. Además, para obtener más información, puede visitar el Centro de Recursos para Asociados y Voluntarios.\nCómo utilizar esta guía – 2\n","El proceso de entrevista de 5 pasos\nEl proceso de entrevista de 5 pasos - 3\nPasos de la \nentrevista\nObjetivo\nAcciones sugeridas\nPropicie un \nambiente cómodo \ny ponga al \ncontribuyente \na gusto\nUtilice habilidades \nde escucha activa\nPaso\nPaso\nPaso\nPaso\nPaso\nExamine las \nrespuestas \na las preguntas \nde admisión \n(Formulario 13614-\nC o equivalente).\nAl momento de \ntrabajar con el \ncontribuyente, \ncomplete las \npreguntas \nde admisión \nimportantes \nlas preguntas \nde admisión \nimportantes del \nFormulario 13614-C\nInforme al \ncontribuyente los \npróximos pasos\n•\t \u0007\nPreséntese; inicie una charla amena (hable del tiempo, la\ndificultad para encontrar el lugar, ofrezca sus disculpas si la\nespera fue larga, etc.).\n•\t \u0007\nExplique el proceso de preparación de declaraciones de\nimpuestos de contribución (la entrevista, cómo la información que\nproporciona el contribuyente lo ayudará a usted a determinar si\ndebe radicar una declaración, su elegibilidad para los créditos\ncontributivos, etc.\n•\t Dé la oportunidada los contribuyentes para que compartan sus\nexpectativas, necesidades o preocupaciones preguntándoles\nsi tienen preguntas antes de comenzar y comunicándoles que\npueden hacer preguntas durante el proceso.\n•\t Preste atención a las señales auditivas no verbales (tono de voz,\nlenguaje corporal, contacto visual, etc.).\n•\t Escuche, luego responda reiterando, parafraseando o fomentando\nel diálogo.\n•\t Confirme toda la información que completó el contribuyente\nen el formulario de admisión (Formulario 13614-C o alternativo\naprobado)\n•\t Examine toda la información y los documentos que\nel contribuyente presentó, entre ellos, los formularios\nW-2,1099,1098, etc.\n•\t Lea la información para asegurarse que esté completa.\t\t\t\n• No suponga nada y utilice los consejos para entrevistas y los \ndiagramas de decisiones de la Publicación 4012 y la \nPublicación 4696(PR) para confirmar:\n• El estado civil (estado civil para los efectos de la declaración de \nimpuestos)\n• La elegibilidad para el Crédito Tributario por Hijos\n•\t Explique el proceso de preparación de la declaración de\nimpuestos, los procedimientos de revisión de calidad, los\nrequisitos de firma y mantenimiento de registros, etc.\n1\n2\n3\n4\n5\n","Catalog Number 52121E\nwww.irs.gov\nForm 13614-C (Rev. 10-2022)\nForm 13614-C\n(October 2022)\nDepartment of the Treasury - Internal Revenue Service\nIntake/Interview & Quality Review Sheet\nOMB Number \n1545-1964\nYou will need: \n• Tax Information such as Forms W-2, 1099, 1098, 1095. \n• Social security cards or ITIN letters for all persons on your tax return. \n• Picture ID (such as valid driver's license) for you and your spouse.\n• Please complete pages 1-4 of this form.\n• You are responsible for the information on your return. Please provide \ncomplete and accurate information.\n• If you have questions, please ask the IRS-certified volunteer preparer.\nVolunteers are trained to provide high quality service and uphold the highest ethical standards.\nTo report unethical behavior to the IRS, email us at wi.voltax@irs.gov\nPart I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return) \n1. Your first name \nM.I.\nLast name\nBest contact number\nAre you a U.S. citizen?\nYes\nNo\n2. Your spouse’s first name \nM.I.\nLast name\nBest contact number\nIs your spouse a U.S. citizen?\nYes\nNo\n3. Mailing address \nApt # \nCity\nState\nZIP code\n4. Your Date of Birth\n5. Your job title\n6. Last year, were you:\na. Full-time student\nYes\nNo\nb. Totally and permanently disabled\nYes\nNo\nc. Legally blind\nYes\nNo\n7. Your spouse’s Date of Birth\n8. Your spouse’s job title \n9. Last year, was your spouse:\na. Full-time student\nYes\nNo\nb. Totally and permanently disabled\nYes\nNo\nc. Legally blind\nYes\nNo\n10. Can anyone claim you or your spouse as a dependent?\nYes\nNo\nUnsure\n11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN?\nYes\nNo\n12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)\nPart II – Marital Status and Household Information\n1. As of December 31, 2022, what \nwas your marital status?\nNever Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)\nMarried\na. If Yes, Did you get married in 2022?\nYes\nNo\nb. Did you live with your spouse during any part of the last six months of 2022?\nYes\nNo\nDivorced\nDate of final decree\nLegally Separated\nDate of separate maintenance decree\nWidowed\nYear of spouse’s death\n2. List the names below of:\n• everyone who lived with you last year (other than your spouse) \n• anyone you supported but did not live with you last year\nIf additional space is needed check here\nand list on page 3\nTo be completed by a Certified Volunteer Preparer\nName (first, last) Do not enter your \nname or spouse’s name below \n(a)\nDate of Birth\n(mm/dd/yy)\n(b)\nRelationship\nto you (for \nexample:\nson,\ndaughter,\nparent,\nnone, etc)\n(c)\nNumber of \nmonths\nlived in \nyour home \nlast year \n(d)\nUS\nCitizen\n(yes/no)\n(e)\nResident\nof US, \nCanada,\nor Mexico \nlast year\n(yes/no)\n(f)\nSingle or \nMarried as \nof 12/31/22\n(S/M)\n(g)\nFull-time\nStudent\nlast year \n(yes/no)\n(h)\nTotally and \nPermanently\nDisabled\n(yes/no)\n(i)\nIs this \nperson a \nqualifying\nchild/relative\nof any other \nperson?\n(yes/no)\nDid this \nperson\nprovide\nmore than \n50% of his/\nher own \nsupport?\n(yes,no,n/a)\nDid this \nperson\nhave less \nthan $4,400 \nof income? \n(yes,no,n/a)\nDid the \ntaxpayer(s)\nprovide more \nthan 50% of \nsupport for \nthis person? \n(yes/no/n/a)\nDid the \ntaxpayer(s)\npay more than \nhalf the cost of \nmaintaining a \nhome for this \nperson?\n(yes/no)\nForm 13614-C, Intake/Interview and Quality Review Sheet\nForm 13614 C Page 1\nFormulario 13614-C, Hoja de Admisión/Entrevista y Verificación \nde Calidad\nFormulario 13614 C Página 1\nFormulario 13614-C\n \n (octubre de 2022)\nOMB Number \n1545-1964\nDepartamento del Tesoro — Servicio de Impuestos Internos\nHoja de Admisión/Entrevista y Verificación de Calidad\nNecesitará lo siguiente: \n • \u0007\nInformación tributaria, tales como los Formularios W-2, 1099, 1098, 1095. \n • \u0007\nTarjeta de Seguro Social o carta del Número de Identificación Personal del Contribuyente \n(ITIN, por sus siglas en inglés), para cada persona en su declaración de contribución. \n • \u0007\nIdentificación con foto (tal como una licencia de conducir vigente) para usted y su cónyuge.\n• Por favor complete las páginas 1 a 4 de este formulario.\n• \u0007\nUsted es el responsable de la información en su declaración de contribución. Por favor \nproporcione la información exacta y completa. \n• Si tiene preguntas, por favor hágalas al preparador voluntario certificado del IRS.\n","Determinación de los requisitos de residencia en Puerto Rico \npara efectos contributivos \n(1) Su domicilio contributivo es su lugar principal o regular de negocio, su empleo o puesto de servicio independientemente del lugar \ndonde tenga su hogar familiar. Si no tiene lugar principal o regular de negocio por la naturaleza de su empleo, entonces su domicilio \ncontributivo es el lugar donde vive regularmente. Si no entra en ninguna de estas categorías, se considera que usted es una persona \nitinerante y su domicilio contributivo es el lugar donde trabaja. \n(2) Se considerará que tiene un vínculo cercano con Puerto Rico y no con los Estados Unidos o un país extranjero si se mantuvo en \ncontacto más con Puerto Rico que con los Estados Unidos o el país extranjero. Al momento de determinar si se ha mantenido en \ncontacto más con Puerto Rico, examine los hechos y circunstancias que se considerarán, los cuales se incluyen en la Publicación 570, \nTax Guide for Individuals With Income From U.S. Possessions (versión solo en inglés). \nDeterminación de los requisitos de residencia en Puerto Rico – 5\nSÍ \nSÍ \nSÍ \nSÍ \n NO\n NO\n NO\n NO\n¿SE MUDÓ A PUERTO RICO \nDURANTE EL AÑO \nCONTRIBUTIVO? \nCONSULTE LA SECCIÓN \nRESIDENTE BONA FIDE \nDE PUERTO RICO \n(TEMA AVANZADO)\n¿ESTUVO PRESENTE EN \nPUERTO RICO AL MENOS \n183 DÍAS DURANTE EL AÑO \nCONTRIBUTIVO?\n¿TUVO UN DOMICILIO \nCONTRIBUTIVO (1) FUERA DE \nPUERTO RICO DURANTE ALGUNA \nPARTE DEL AÑO CONTRIBUTIVO?\nCONSULTE LA PUBLICACIÓN \n570 PARA SABER SI CUMPLE \nCON UNO DE LAS OTRAS \nCONDICIONES PARA LA \nPRUEBA DE PRESENCIA\n¿TUVO UN VÍNCULO \nESTRECHO (2) CON UN \nLOS ESTADOS UNIDOS O UN PAÍS \nEXTRANJERO QUE NO SEA PUERTO \nRICO DURANTE ALGUNA PARTE DEL \nAÑO CONTRIBUTIVO?\nA LOS EFECTOS DE LAS \nCONTRIBUCIONES DE LOS \nESTADOS UNIDOS, NO ES UN \nRESIDENTE BONA FIDE DE \nPUERTO RICO PARA EL AÑO \nCONTRIBUTIVO\nA LOS EFECTOS DE LAS \nCONTRIBUCIONES DE LOS \nESTADOS UNIDOS, NO ES UN \nRESIDENTE BONA FIDE DE \nPUERTO RICO PARA EL AÑO \nCONTRIBUTIVO\nA LOS EFECTOS DE LAS \nCONTRIBUCIONES DE LOS \nESTADOS UNIDOS, ES UN \nRESIDENTE BONA FIDE DE \nPUERTO RICO PARA EL AÑO \nCONTRIBUTIVO\n","Determinación de los requisitos de residencia en Puerto Rico – 6\n","¿Quién debe presentar una declaración? - 7\nTabla A: ¿Quién debe presentar una declaración de impuestos?\nResidentes bona fide de Puerto Rico\nComplete la hoja de trabajo (Tabla B: ¿Quién debe presentar una declaración de impuestos? - Hoja de trabajo para residentes \nbona fide de Puerto Rico con ingresos exentos) que aparece en la siguiente página con el objetivo de determinar si se debe \npresentar una declaración de impuestos federal. Luego de completar la hoja de trabajo, se debe presentar una declaración si los \ningresos brutos del contribuyente sujetos a contribución, 2a, es igual o supera la línea 2d de la hoja de trabajo. Si el contribuyente \nestá casado y presenta una declaración por separado, se debe presentar una declaración si los ingresos brutos del contribuyente \nsujetos a la contribución federal es igual o mayor que $5. \nSi usted es un residente de Puerto Rico en un año entero, su ingreso bruto ajustado no incluye ingresos de fuentes de Puerto \nRico, excepto las cantidades recibidas como empleado de los Estados Unidos o una agencia federal. Si recibe ingresos de fuentes \nde Puerto Rico que no están sujetos a la contribución federal, debe reducir su deducción estándar. Como resultado, la cantidad de \ningresos para determinar el requisito de radicar una declaración de impuestos federal es la cantidad modificada.\nEste cálculo (parte permitida de la deducción estándar) debe realizarse antes de que usted pueda determinar si debe radicar una \ndeclaración de impuestos federal porque el nivel mínimo de ingresos al que debe radicar una declaración de impuestos se basa, \nen parte, en la deducción estándar correspondiente a su estado civil para efectos tributarios. \nTabla A: ¿Quién debe presentar una declaración de impuestos? \nSí: Continúe\nNo: Consulte la Pestaña A de la Publicación 4012\n•\t\nIngresos de fuentes fuera de lo Puerto Rico\n•\t\nIngresos como empleado civil o militar del gobierno\nde los Estados Unidos?\n•\t\nIngresos de pensiones como civil o militar del\ngobierno de los Estados Unidos?\n•\t\nBeneficios de Seguro Social tributables?\t\t\t\n•\nGanancias netas de trabajo por cuenta propia de al \nmenos 400\n•\nSalarios de $108.28 o más de una iglesia\nu organización cualificada controlada por una \niglesia que esté exenta de las contribuciones \ncorrespondientes al empleador del Seguro Social y \nMedicare.\n•\nPropinas que no informó al patrono o salarios que \nrecibió de un patrono que no retuvo las \ncontribuciones del Seguro Social y Medicare?\n¿Fue un residente bona fide de Puerto Rico durante, \nal menos, una parte del año contributivo?\n¿Tiene alguno de los siguientes ingresos:\u0007\n \nSí: Consulte la Pestaña B: ¿Quién debe presentar una \ndeclaración? Hoja de trabajo para residentes bona fide de Puerto \nRico con ingresos exentos para determinar si se debe presentar \nuna declaración de impuestos federal de los Estados Unidos. \n No Conti:núe\n¿Tiene alguno de los siguientes ingresos:\u0007\u0007\nSí: Radique un Formulario 1040-PR, Declaración de \nImpuestos Federales sobre el Trabajo por Cuenta Propia. \n \n\"\nNo\" No debe radicar una declaración de impuestos federales. \nSin embargo, utilice la Tabla C para determinar si debería \npresentar una declaración con el objetivo de reclamar un \nreembolso o cualquier crédito reembolsable. \n"," Tabla C: ¿Debo presentar una declaración de impuestos?\n•\n\u0007\n¿Tiene contribuciones federales retenidas sobre\nalgún ingreso, incluidos los beneficios por desempleo?\n•\n\u0007\n¿Califica para el crédito tributario adicional\npor hijos?\n¿Quién debe presentar una declaración? - 8\nResidentes de Puerto Rico (continuación)\n \u0007\nTabla B: ¿Quién debe presentar una declaración? – Hoja de trabajo para residentes bona fide de \nPuerto Rico con ingresos exentos (de conformidad con la Sección 933 del IRC)\n1. Ingrese la DEDUCCIÓN ESTÁNDAR ............................................................................................................................ _______\n Si su estado civil para los efectos de la declaración es:\n Soltero\n Casado que presenta una declaración conjunta\n Cabeza de familia\n Viudo calificado con\n un hijo dependiente\n Casado que presenta una declaración por separado \n si tiene menos de 65 años, ingrese $12,950\n si tiene 65 años o más, ingrese $14,700\nsi ambos tienen menos de 65 años, ingrese $25,900 \nsi uno tiene 65 años o más, ingrese $27,300\nsi ambos tienen 65 años o más, ingrese $28,700\nsi tiene menos de 65 años, ingrese $19,400\nsi tiene 65 años o más, ingrese $21,150\n si tiene menos de 65 años, ingrese $25,900\n si tiene 65 o más, ingrese $27,300\n Consulte la nota que aparece después de la línea 2d.\nATENCIÓN: Si alguien lo puede reclamar como persona dependiente, ingrese el monto de la Hoja de Trabajo para la Deducción \nEstándar para Dependientes en las Instrucciones para el Formulario 1040 o Formulario 1040SR, según corresponda. \n2. Parte permitida de la DEDUCCIÓN ESTÁNDAR\na. Ingreso bruto sujeto a tributación federal (incluya los beneficios de seguro social tributables) ............................. ________\nb.Total de los ingresos brutos de todas las fuentes (incluya ingreso exento de Puerto Rico) .................................... ________ \nc. Divida la línea 2a por la línea 2b ...........................................................................................................................________\nd. Multiplique la DEDUCCIÓN ESTÁNDAR (línea 1) por la línea 2c ............................................................................. ________\n\u0007\n* Debe presentar una declaración si su ingreso bruto sujeto a la tributación federal (línea 2a) es igual o mayor que la línea\n2d. Si está casado y presenta una declaración por separado, debe presentar una declaración si su ingreso bruto sujeto a la\ntributación federal es igual o mayor que $5.\nSí: Radique un formulario 1040 o 1040SR para reclamar un \nreembolso de las contribuciones retenidas.\nNo: Continúe\nSí: Radique un formulario 1040-PR o el Formulario 1040 SS \npara reclamar el crédito.\nNo: No debe presentar una declaración de impuestos federal.\n","Reglas fuente de ingresos - 9 \nVenta de acciones u otros bienes \npersonales que no se deprecian\n* Reglas especiales\n\u0007\n* Los residentes bona fide de Puerto Rico deben utilizar la Publicación 915, Beneficios de Seguro Social y de jubilación ferroviaria equivalente, \npara determinar la parte de los beneficios de Seguro Social tributable. \n \u0007\n** Existen reglas especiales para las ganancias en la disposición de ciertos bienes de inversión (por ejemplo, acciones, bonos, instrumentos de deuda, \ndiamantes y oro) que sean propiedad de un ciudadano o extranjero residente en los Estados Unidos antes de volverse un residente bona fide de una \nposesión. Para obtener más detalles, consulte la Publicación 570.\nReglas de fuente de ingresos\n• \u0007\nEl origen de los ingresos determina la fuente, ya sea de los Estados Unidos, de Puerto Rico o extranjero.\n• \u0007\nLos ciudadanos y residentes de los Estados Unidos incluyen en la declaración de impuestos su ingreso mundial,\nindependientemente de su origen.\n• \u0007\nLa fuente de ingreso es muy importante para los extranjeros no residentes porque estos contribuyen a los Estados\nUnidos solo sobre los ingresos cuyo origen es en los Estados Unidos.\n• \u0007\nTambién se utilizan las reglas de origen para determinar el crédito por impuesto extranjero.\n La siguiente tabla le ayuda a determinar la fuente de los ingresos.\n Tabla 1: Determinación de fuente de los ingresos\n Fuente de Ingreso\n Tipo de Ingresos\nFactor que determina la fuente\n Salarios y otras compensaciones\nEl lugar donde se presta el servicio\n \u0007\nBeneficios de Seguro Social de los\n* Fuente de ingresos de Estados Unidos por definición (Sección 861 del IRC)\nEstados Unidos\n Pensiones\n\u0007\nAportaciones: el lugar donde se prestaron los servicios se utiliza para \ndeterminar la fuente de ingresos. Ganancias de inversión: el lugar donde se \nestablece el fideicomiso del plan de pensión.\n Intereses\nResidencia del pagador\n Dividendos\nLocalización del pagador\n Rentas\nLocalización de la propiedad\n Regalías:\n \u0007\nRecursos naturales: localización de la propiedad. Patentes, derechos de \nautor, etc.: el lugar donde se utiliza la propiedad.\n \u0007\n** Domicilio contributivo del vendedor (consulte las Reglas Especiales para \nlas Ganancias por Disposiciones de ciertos Bienes, que se incluyen en la \nPublicación 570, para conocer las excepciones)\n Venta de bienes raíces\nLocalización de la propiedad\n Distribuciones de ganancias de capital Residencia del accionista\n \u0007\npagadas por una Sociedad Inversionista \nReglamentada (RIC, por sus siglas en \ninglés) de los Estados Unidos\n Compensación por desempleo\n \u0007\nA los efectos de las contribuciones sobre los ingresos de los Estados Unidos, \ngeneralmente, el origen de los ingresos es el lugar donde el contribuyente \nprestó los servicios. \n","Reglas fuente de ingresos - 10 \n","Deducción estándar\n Prorrateo de la deducción estándar cuando el contribuyente tiene ingresos exentos cuya fuente es en Puerto Rico\n La deducción estándar es una cantidad que reduce los ingresos sobre los cuales el contribuyente paga contribución sobre ingresos.\n La deducción estándar depende de lo siguiente:\n• el estado civil del contribuyente,\n• si el contribuyente (o el cónyuge del contribuyente) tiene 65 años o más o si es ciego, y\n• si el contribuyente puede ser reclamado como dependiente en la declaración de otro contribuyente.\n \u0007\nEn el caso de aquellos contribuyentes que no detallan las deducciones, la deducción estándar debe prorratearse considerando el \ningreso bruto sujeto a impuestos de los Estados Unidos y el ingreso bruto total de todas las fuentes. \n \u0007\nEste ajuste debe realizarse antes de anotar la deducción estándar en la línea 12 de Formulario 1040 o la línea 12 del Formulario 1040SR. \n Estado civil\nDeducción estándar\n Soltero\n $12,950\n Casado que presenta una declaración conjunta o cónyuge sobreviviente $25,900\n Casado que presenta una declaración por separado\n $12,950\n Cabeza de familia\n$19,400\n Si el contribuyente tiene 65 años o más al final del año o si es ciego, tiene permitida una deducción estándar más alta.\nTabla C: Hoja de trabajo de la deducción estándar \nDeducción estándar - 11\nHoja de trabajo para declarantes de Puerto Rico que tienen ingresos exentos de conformidad con la Sección 933 \ny que no detallan sus deducciones\n1. \u0007\nIngrese la DEDUCCIÓN ESTÁNDAR: Si su estado civil para los efectos de la declaración es:\n soltero o casado que presenta una declaración por separado, ingrese $12,950 . . . . . . . . . . . . . . . . .\n casado que presenta una declaración conjunta o cónyuge sobreviviente, ingrese $25,900 . . . . . . . . ____________\n cabeza de familia, ingrese $19,400 . . . . . . . . . . . . . .. . . . .. . . .. . . . . .. . . . . . .. . . . . . . . .. . . . . .. . . . \nATENCIÓN: Si tiene 65 años o más o es ciego, ingrese el monto de la Hoja de Trabajo para la Deducción Estándar en las \ninstrucciones para el Formulario 1040 o 1040-SR, según corresponda; \n O\nSi alguien lo puede reclamar como dependiente, ingrese la cantidad de la Hoja de Trabajo de la Deducción Estándar en \nlas Instrucciones para el Formulario 1040 o el Formulario 1040-SR, según corresponda.\no Formulario 1040-SR, según corresponda.\n2. Parte permitida de la DEDUCCIÓN ESTÁNDAR\na. Ingreso bruto sujeto a tributación federal ........................................................................ ________________\nb. \u0007\nIngreso bruto de todas las fuentes\n(incluye ingreso exento de Puerto Rico) .......................................................................... ________________\nc. Divida la línea 2a por la línea 2b ....................................................................................._________________\nd. \u0007\nMultiplique la deducción estándar (línea 1) por la línea 2c y anote la cantidad en la línea 12a del Formulario 1040\no Formulario 1040-SR (cantidad permitida de la DEDUCCIÓN ESTÁNDAR) ......................._________________ \nEscriba lo siguiente sobre la línea 12 del Formulario 1040 o la línea 12 del Formulario 1040-SR: “Deducción estándar modificada por ingresos exentos \nde conformidad con la sección 933”. \n","Deducción estándar - 12\n","Crédito tributario por hijos y crédito tributario adicional por hijos\nNUEVO: La Ley del Plan de Rescate Estadounidense de 2021 efectuó cambios al crédito tributario por hijos. Para el año tributario \n2022, los residentes bona fide de Puerto Rico que tengan un hijo calificado, que no estén obligados a radicar una declaración de \nimpuestos federal y que hayan pagado la contribución sobre el trabajo por cuenta propia o cuyos salarios tienen retenciones de \nSeguro Social o Medicare serán elegibles para reclamar el crédito. \nRequisitos \nPara calificar, el contribuyente debe cumplir las siguientes condiciones:\n•\t Ser un residente bona fide de Puerto Rico\n•\t Tener uno o más hijos calificados menores de 17 años al final del año contributivo (que haya nacido en 2006 o posteriormente)\n•\t Debe reclamar al hijo como dependiente\n•\t El hijo debe tener un Número de Seguro Social válido\n¿Existen límites de ingresos sobre este crédito?\nPara ser elegible para la cantidad total del crédito, el ingreso bruto ajustado modificado (MAGI, por las siglas en inglés) no puede \nexceder: \n•\t $400,000 para el estado civil casado que presenta una declaración conjunta\n•\t $200,000 para el resto de los estados civiles\n Cantidad del crédito\nPara el año 2022, la cantidad del crédito es $2,000 por hijo calificado. Hasta $1,500 del crédito es reembolsable si el contribuyente \ntiene obligación de presentar una declaración de impuestos federal o si tiene retención de Seguro Social y Medicare o se pagaron \ncontribuciones sobre el trabajo por cuenta propia. \nEl crédito se reduce $50 por cada $1,000 (o fracción) de los límites de ingresos que se indicaron anteriormente. A los efectos de \nesta limitación, debe considerar todos los ingresos recibidos en Puerto Rico. Si usted superó estos niveles de ingresos, debe utilizar \nla hoja de trabajo del crédito tributario adicional por hijos que se incluye en las instrucciones para el Formulario 1040 SS con el fin \nde calcular su crédito.\nIngreso bruto ajustado modificado (MAGI)- \nSe determina de conformidad con el Código Federal de Rentas Internas de los Estados Unidos (y no de conformidad con las \nleyes de las contribuciones sobre los ingresos de Puerto Rico). El MAGI se calcula identificando el ingreso bruto ajustado del \ncontribuyente modificado (aumentado) por cualquier cantidad que el contribuyente excluyó de conformidad con la sección 911, 931 \no 933 del IRC. Además, verifique las instrucciones del Formulario 1040 SS y del Formulario 1040PR.\n¿Cómo reclamar el crédito?\n• \u0007\nSi el contribuyente paga la contribución sobre el trabajo por cuenta propia, utilice el Formulario 1040-PR, Declaración\nde Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para\nResidentes Bona Fide de Puerto Rico) o el Formulario 1040 (SS), Declaración de Impuestos Estadounidenses sobre el\nTrabajo por Cuenta Propia (Incluyendo el Crédito Tributario por Hijos para Residentes Bona Fide de Puerto Rico).\n• \u0007\nLos residentes bona fide de Puerto Rico que no tienen obligación de presentar una declaración de impuestos federal\nutilizan el Formulario 1040PR o el Formulario 1040SS para reclamar el crédito tributario adicional por hijos si tienen, al\nmenos, un hijo calificado y si tienen retención del Seguro Social y Medicare, o si pagaron contribuciones de trabajo por\ncuenta propia.\n• \u0007\nLos residentes bona fide de Puerto Rico que tienen requisitos de presentar una declaración de impuestos completan\nel Formulario 1040, o el Formulario 1040SR, y el Anexo 8812, Créditos por Hijos Calificados y Otros Dependientes.\nCréditos reembolsables y no reembolsables - 13 \n","Crédito no reembolsable por otros dependientes\nHay un crédito no reembolsable de $500 por otro dependiente que no sea un hijo calificado. Solo puede utilizarse este crédito \npara reducir la obligación contributiva federal y no puede reclamarse en los Formularios 1040PR o ni 1040SS. \nCrédito por cuidado de hijos y dependientes\nPara el año 2022, el Crédito por cuidado de hijos y dependientes no es reembolsable y solo puede utilizarse para reducir la \nobligación contributiva federal sobre los ingresos.\nConsejos para entrevistas para el Crédito tributario adicional por hijos\n Hijo calificado\nCréditos reembolsables y no reembolsables - 14 \n6\n7\n¿Este niño es su hijo, hija, hijo adoptado, hijastro, \nhijo de crianza, hermano, hermana, hermanastro, \nhermanastra o un descendientede alguno de ellos \n(por ejemplo, su nieto, sobrina o sobrino)?\n¿Este niño tiene 16 años o menos al final del año \ncontributivo?\nPaso\nPaso\nPaso\nPaso\nPaso\nPaso\nPaso\n¿El niño proporcionó más de la mitad de su propia \nmanutención?\n¿El niño vivió con usted durante más de la mitad del \naño contributivo? Si no vivió con usted durante el \ntiempo necesarios, aplica alguna excepción, como las \nsiguientes: \n• Excepción al tiempo que vivió con usted\n• Un hijo que fue secuestrado\n• Hijos de padres divorciados o separados o que\nnunca se casaron.\n¿El niño es un ciudadano de EE.UU., nacional de los \nEE.UU., o residente de los Estados Unidos? Nota: \nUn nacional es un individuo que, si bien no es un \nciudadano de EE.UU. debe su lealtad a los Estados \nUnidos. Entre los nacionales estadounidenses, \nse encuentran Samoa Estadounidense, y a las \nMarianas del Norte, que se convierten en nacionales \nestadounidenses en lugar de ciudadanos.\n¿El niño tiene un número de Seguro Social válido?\n¿El niño es su dependiente? Solo el contribuyente \nque reclama al niño como dependiente puede \nreclamar al niño para el crédito tributario por hijos.\nSi la respuesta es SÍ, continúe con el Paso 2\nSi la respuesta es NO, no puede reclamar el crédito \ntributario adicional por hijos por este niño. NO CONTINÚE, \nsi el contribuyente no tiene otros hijos.\nSi la respuesta es SÍ, continúe con el Paso 3.\nSi la respuesta es NO, no puede reclamar el crédito \ntributario adicional por hijos por este niño. NO CONTINÚE, \nsi el contribuyente no tiene otros hijos.\nSi la respuesta es NO, continúe con el Paso 4.\nSi la respuesta es SÍ, no puede reclamar el crédito \ntributario adicional por este hijo.\nNO CONTINÚE si el contribuyente no tiene otros hijos.\nSi la respuesta es SÍ, continúe con el Paso 5.\nSi la respuesta es NO, no puede reclamar el crédito \ntributario adicional por hijos por este niño. NO CONTINÚE \nsi el contribuyente no tiene otros hijos.\nSi la respuesta es SÍ, continúe con el Paso 6.\nSi la respuesta es NO, no puede reclamar el crédito \ntributario adicional por hijos por este niño. NO \nCONTINÚE si el contribuyente no tiene otros hijos.\nSi la respuesta es NO, no puede reclamar el crédito \ntributario adicional por hijos por este niño. NO CONTINÚE \nsi el contribuyente no tiene otros hijos. Si la respuesta es \nSÍ, el niño es un hijo calificado. Continúe con el Paso 7.\nSi la respuesta es SÍ, el niño es un hijo calificado. \nContinúe con el paso 8.\nSi la respuesta es NO, no puede reclamar el crédito \ntributario adicional por hijos por este niño. NO CONTINÚE \nsi el contribuyente no tiene otros hijos.\n1\n2\n3\n4\n5\n","Cómo reclamar el crédito\nResidentes bona fide de Puerto Rico\nPara poder excluir los ingresos de fuentes de Puerto Rico, el contribuyente debe ser un residente bona fide de Puerto Rico durante \ntodo el año contributivo. \nEn términos generales, se considera que los contribuyentes son residentes bona fide de Puerto Rico si, durante el año contributivo, \nel contribuyente:\n• Cumple con la prueba de presencia,\n• No tiene una domicilio contributivo fuera de Puerto Rico durante ninguna parte del año contributivo, y\n• \u0007\nNo tiene un vínculo cercano, durante ninguna parte del año contributivo, con los Estados Unidos o un país extranjero que\nno sea Puerto Rico.\nPrueba de presencia\nSi usted es un ciudadano o extranjero residente en los Estados Unidos, cumplirá la prueba de presencia durante todo el año \ncontributivo si cumple una de las siguientes condiciones. \n1. Estuvo presente en la posesión correspondiente durante, al menos, 183 días durante el año contributivo.\n2. \u0007\nEstuvo presente en la posesión correspondiente, durante, al menos 549 días durante el período de 3 años que incluye el\naño contributivo en curso y los 2 años contributivos inmediatamente anteriores. Durante cada año del período de 3 años,\nusted debe estar presente en la posesión correspondiente o, al menos, 60 días.\n3. Estuvo presente en los Estados Unidos durante no más de 90 días durante el año contributivo.\n4. \u0007\nObtuvo ingresos en los Estados Unidos por un total máximo de $3,000 y estuvo presente más días en la posesión\nrelevante que en los Estados Unidos durante el año contributivo. El ingreso ganado es la cantidad recibida por la\nprestación de servicios personales, como, sueldos, salarios u honorarios.\n5. \u0007\nNo tuvo ningún vínculo relevante con los Estados Unidos durante el año contributivo.\nDomicilio contributivo\nUsted habrá cumplido con la prueba de domicilio contributivo si no tuvo un domicilio contributivo fuera de la posesión \ncorrespondiente durante ninguna parte del año contributivo. Su domicilio contributivo es su lugar principal o regular de negocio, su \nempleo o puesto de servicio independientemente del lugar donde tenga su hogar familiar. Si no tiene lugar principal o regular de \nnegocio por la naturaleza de su empleo, entonces su domicilio contributivo es el lugar donde vive regularmente. Si no cumple con \nninguna de estas categorías, se considera que usted es una persona itinerante y su domicilio contributivo es el lugar donde trabaja.\nVínculo cercano\nUsted habrá cumplido la prueba de vínculo cercano si, durante cualquier parte del año contributivo, no tuvo un vínculo cercano con \nlos Estados Unidos o un país extranjero que no sea la posesión estadounidense correspondiente.\n8\n9\nResidentes bona fide de Puerto Rico - 15\nPaso\nPaso\n¿Fue un residente bona fide de Puerto Rico durante \nel año 2022?\n¿Está obligado a presentar una declaración de \nimpuesto federal (Formulario 1040/1040SR)? \n(Consulte la sección ¿Quién debe presentar una \ndeclaración?)\nSi la respuesta es SÍ, continúe con el Paso 9\nSi la respuesta es NO, NO CONTINÚE. Utilice el Anexo \n8812 y el Formulario 1040 para reclamar el crédito. \nConsulte la pestaña G de la Publicación 4012 para \nobtener más información.\nSi la respuesta es SÍ, NO CONTINÚE. Utilice el Anexo \n8812 y el Formulario 1040 para reclamar el crédito.\nSi la respuesta es NO, utilice el Formulario 1040PR o el \nFormulario 1040 SS para reclamar el crédito.\n","Residentes bona fide de Puerto Rico (continuación)\nVínculo cercano (continuación)\nSe considerará que tiene un vínculo cercano con una posesión y no con los Estados Unidos o un país extranjero si se ha \nmantenido en contacto más con la(s) posesión(es) que con los Estados Unidos o el país extranjero. \nAl momento de determinar si se ha mantenido en contacto más con la posesión correspondiente, los hechos y circunstancias \nque deberán considerarse incluyen, entre otros, los siguientes: \n• La ubicación de su domicilio permanente.\n• La ubicación de su familia.\n• \u0007\nLa ubicación de sus pertenencias personales, como, automóviles, muebles, vestimenta y joyas que son propiedad de\nusted o su familia.\n• \u0007\nLa ubicación de las organizaciones sociales, políticas, culturales, profesionales o religiosas con las que tiene una\nrelación en la actualidad.\n• \u0007\nLa ubicación del lugar donde lleva a cabo sus actividades bancarias personales de rutina.\n• \u0007\nLa ubicación del lugar donde lleva a cabo actividades comerciales (que no sean las que determinan su domicilio\ncontributivo).\n• La ubicación de la jurisdicción en donde tiene una licencia de conducir.\n• La ubicación de la jurisdicción en donde vota.\n• La ubicación de las organizaciones de caridad a las que realiza aportaciones.\n• El país de residencia que indica en formularios y documentos.\n• \u0007\nLos tipos de formularios y documentos oficiales que radica, tales como, el Formulario W-8BEN, Certificado de\nCondición de Extranjero del Propietario Beneficiario para la Retención e Informe de Impuestos de los Estados Unidos,\no el Formulario W-9, Solicitud y Certificación del Número de Identificación del Contribuyente.\nSe compararán sus vínculos con la posesión correspondiente con todos sus vínculos con los Estados Unidos y los países \nextranjeros. Sus respuestas a las preguntas de la Parte III del Formulario 8898, Declaración para Personas Físicas que Comienzan \no Terminan su Residencia Bona Fide en una posesión de los Estados Unidos, lo ayudarán a establecer la jurisdicción con la que\nusted tiene un vínculo más cercano.\n Remita al contribuyente a la Publicación 570 para obtener más detalles.\nReglas especiales para el año de mudanza a Puerto Rico\nEs posible que los contribuyentes que se mudan a Puerto Rico durante el año todavía puedan cumplir con la prueba de domicilio \ncontributivo y la prueba de vínculo cercano para ese año.\nLos contribuyentes cumplirán con la prueba de domicilio contributivo y la prueba de vínculo cercano en el año contributivo si \ncumplen con todas las siguientes condiciones: \n• \u0007\nEl contribuyente no ha sido un residente bona fide de Puerto Rico en ninguno de los 3 años contributivos\ninmediatamente anteriores a la mudanza.\n• \u0007\nEn el año de la mudanza, el contribuyente no tiene un domicilio contributivo fuera de Puerto Rico ni tiene un vínculo\ncercano con los Estados Unidos o un país extranjero que no sea Puerto Rico durante alguno de los últimos 183 días\ndel año contributivo.\n• \u0007\nEl contribuyente es un residente bona fide de Puerto Rico en cada uno de los 3 años inmediatamente posteriores\na la mudanza\nResidentes bona fide de Puerto Rico - 16\n","Año de mudanza desde Puerto Rico\nSe considerará que el contribuyente es un residente bona fide de Puerto Rico para la parte del año contributivo anterior a la \nmudanza desde Puerto Rico si: \n• \u0007\nEl contribuyente es un ciudadano estadounidense,\n• \u0007\nEl contribuyente es un residente bona fide de Puerto Rico durante, al menos, 2 años inmediatamente anteriores al\naño contributivo de la mudanza,\n• \u0007\nDeja de ser un residente bona fide de Puerto Rico durante el año contributivo,\n• \u0007\nDeja de tener un domicilio contributivo en Puerto Rico durante el año contributivo, y\n• \u0007\nTiene un vínculo cercano con Puerto Rico y no con los Estados Unidos o un país extranjero durante toda la parte del\naño contributivo anterior a la fecha en la que el contribuyente deja de tener un domicilio contributivo en Puerto Rico.\nLos contribuyentes que cumplen las condiciones anteriores pueden excluir los ingresos de fuente en Puerto Rico antes de \nmudarse desde Puerto Rico. \nCómo informar un cambio en la residencia bona fide\nEs posible que los contribuyentes que se convirtieron o dejaron de ser residentes bona fide de una posesión de los Estados \nUnidos tengan que radicar un Formulario 8898. Es posible que los contribuyentes que están obligados a radicar este formulario \ny no lo hacen tengan que pagar una multa de $1,000. \nConsulte la Publicación 570 para conocer los requisitos para radicar este formulario.\nUna de las condiciones para radicar este formulario es tener un ingreso bruto mundial en ese año contributivo por un valor de más \nde $75,000. Estos contribuyentes están fuera del alcance del programa de VITA/TCE. \nResidentes bona fide de Puerto Rico - 17\n","Residentes bona fide de Puerto Rico - 18\n","Ajustes a los ingresos\nLos ajustes a los ingresos son cantidades que un contribuyente puede restar del total de sus ingresos. El resultado es el “ingreso\nbruto ajustado”, que el contribuyente utiliza para calcular ciertas deducciones que están sujetas a limitaciones de ingresos. \n \u0007\nExisten varios ajustes a los ingresos que afectan \nprincipalmente a los residentes de Puerto Rico:\nIngresos exentos de Puerto Rico\nLos ajustes que se aplican a los ingresos exentos cuyo origen es en Puerto Rico \nno son deducibles en una declaración de impuestos federal.\nAdjustments to Income – 19\nIndividuals who do not have a U.S. tax filing requirement, but have income connected with a trade or business in Puerto Rico:\n• Must file Form 1040-PR or Form 1040-SS, U.S. Self Employment Tax Return, to report their self-employment \nincome\n• May have to pay self-employment tax\n• Cannot take the self-employment tax deduction on Form 1040, Schedule 1 Part II Line 15 because this deduction is \nrelated to excluded income, TaxSlayer does not support this adjustment, therefore the return cannot be electronically \nfiled.\nStudent Loan Interest Deduction\nTaxpayers, who paid interest on a student loan during the tax year, may be able to deduct up to $2,500 of the interest paid. If \nthe taxpayer paid $600 or more in interest to a single lender, the taxpayer should receive a statement from the lender showing \nthe amount of interest paid.\nAlimony Paid\nTaxpayers who paid alimony to a resident of Puerto Rico during the tax year may deduct their payments regardless of whether \nthe recipient reports their income.\nAlimony paid pursuant to a divorce or separation instrument executed on or before December 31, 2018 is \ndeductible. Under the Tax Cuts and Jobs Act, alimony payments are no longer deductible by the payer and \nare not included as income to the recipient if the divorce or separation agreement was executed after \nDecember 31, 2018. \nDeducción de la contribución sobre el trabajo por cuenta propia\nLos individuos que no tienen la obligación de presentar una declaración de impuestos federal, pero que tienen ingresos relacionados \ncon una actividad comercial o negocio en Puerto Rico:\n• \u0007\nDeben radicar un Formulario 1040-PR o el Formulario 1040 SS, Declaración de la Contribución Federal sobre el Trabajo \npor Cuenta Propia, reportar un ingreso de negocio. \n•\n\u0007\nNo pueden tomar la deducción de la contribución sobre el trabajo por cuenta propia en la línea 15 de la Parte II del\nAnexo I del Formulario 1040 porque esta deducción está relacionada con los ingresos excluidos. TaxSlayer no puede \nhacer este ajuste, por lo que no se puede presentar la declaración electrónicamente. \n•\u0007 \nEs posible que tengan que pagar la contribución sobre el trabajo por cuenta propia.\nAdjustments to Income – 19\nAdjustments to Income\nAdjustments to income are amounts that a taxpayer can subtract from their total income. The result is “adjusted gross income”, \nwhich the taxpayer uses to compute certain deductions that are subject to income limitations.\nThere are several adjustments to income that \nmostly affect Puerto Rico residents: \n What do I need?\n• \nSelf-employment tax deduction\n• \nStudent loan interest deduction\n• \nAlimony Paid\n• \nIRA\n• \nTaxpayer’s Intake/Interview & Quality Review \nSheet \n• \nPublication 970\n• \nForm 1098-E, Student Loan Interest Statement\n• \nSocial Security Number (SSN) of the spouse \npaying/receiving alimony\nPuerto Rico Exempt Income\nAdjustments that apply to exempt Puerto Rico source income are not deductible on a federal tax return.\nSelf-Employment Tax Deduction\nIndividuals who do not have a U.S. tax filing requirement, but have income connected with a trade or business in Puerto Rico:\n• Must file Form 1040-PR or Form 1040-SS, U.S. Self Employment Tax Return, to report their self-employment \nincome\n• May have to pay self-employment tax\n• Cannot take the self-employment tax deduction on Form 1040, Schedule 1 Part II Line 15 because this deduction is \nrelated to excluded income, TaxSlayer does not support this adjustment, therefore the return cannot be electronically \nfiled.\nStudent Loan Interest Deduction\nTaxpayers, who paid interest on a student loan during the tax year, may be able to deduct up to $2,500 of the interest paid. If \nthe taxpayer paid $600 or more in interest to a single lender, the taxpayer should receive a statement from the lender showing \nthe amount of interest paid.\nAlimony Paid\nTaxpayers who paid alimony to a resident of Puerto Rico during the tax year may deduct their payments regardless of whether \nthe recipient reports their income.\nAlimony paid pursuant to a divorce or separation instrument executed on or before December 31, 2018 is \ndeductible. Under the Tax Cuts and Jobs Act, alimony payments are no longer deductible by the payer and \nare not included as income to the recipient if the divorce or separation agreement was executed after \nDecember 31, 2018. \nDeducción de los intereses del préstamo estudiantil\nLos contribuyentes que pagan intereses sobre un préstamo estudiantil durante el año contributivo pueden deducir hasta $2,500 de \nlos intereses pagados. Si el contribuyente pagó $600 o más en intereses a un único prestamista, el contribuyente debe recibir una \ndeclaración por parte del prestamista en la que se muestre el monto de los intereses pagados. \nPensión para el ex-cónyuge\nLos contribuyentes que pagaron pensión para un ex-cónyuge residente de Puerto Rico durante el año contributivo pueden deducir \nsus pagos independientemente de si el destinatario declara sus ingresos. \nEs deducible la pensión para un ex-cónyuge pagada en virtud de un instrumento de divorcio o separación ejecutado \nel 31 de diciembre de 2018 o antes. De conformidad con la Ley de Empleos y Reducción de Impuestos, los pagos de \nla pensión para un ex-cónyuge ya no son deducibles por el pagador y no se incluyen como ingresos del receptor si el \nacuerdo de divorcio o separación se ejecutó después del 31 de diciembre de 2018. \nAjustes a los ingresos - 19\n•\t\nDeducción de la contribución sobre el trabajo por \ncuenta propia\n•\t\nDeducción de los intereses del préstamo estudiantil\n•\t\nEl pago de la manutención para el cónyuge divorciado\n•\t\nCuenta personal de jubilación (IRA)\n¿Qué necesito?\n•\t\nHoja de Admisión/Entrevista y Revisión de Calidad del\ncontribuyente\n•\t\nPublicación 970\n•\t\nFormulario 1098-E. Declaración de intereses de\npréstamos estudiantiles\n•\t\nNúmero de Seguro Social (SSN) del cónyuge que \npaga/recibe la pensión para el cónyuge divorciado\n","Cuenta personal de jubilación (IRA)\nLos residentes de Puerto Rico pueden aportar dinero a cuenta personal de jubilación (IRA) y tomar la deducción por cuenta personal \nde jubilación (IRA) en su declaración de impuestos federal sobre los ingresos. Para hacerlo:\n• \u0007\nEl contribuyente debe haber tenido ingresos cuyo origen es en los Estados Unidos Los ingresos excluidos de conformidad\ncon la Sección 933 del IRC no son elegibles para una deducción por cuenta personal de jubilación (IRA).\n• Se cumplen todas las reglas para las aportaciones a un arreglo IRA.\n• La cuenta fiduciaria de la cuenta personal de jubilación (IRA) debe estar en los Estados Unidos.\nAjustes a los ingresos - 20\n","Ingreso bruto sujeto a la \ncontribución estadounidense\nX Deducción = Cantidad permitida\nIngreso bruto de todas las fuentes\n(incluidos los ingresos exentos de Puerto Rico)\nDeducciones detalladas\nLas deducciones detalladas son sustracciones del ingreso bruto ajustado (AGI) de un contribuyente que reducen la cantidad de los \ningresos tributables. La mayoría de los contribuyentes pueden elegir tomar una deducción estándar o detallar las deducciones. \nLos contribuyentes deben utilizar el tipo de deducción que resulte en una contribución más baja.\nLas deducciones detalladas incluyen gastos médicos, contribuciones, intereses deducibles, donaciones caritativas, pérdidas por\nsiniestros o robos y otras deducciones detalladas. \nLas deducciones detalladas se registran en el Anexo A y luego se transfieren al Formulario 1040. \nEl Anexo A debe incluir solo la parte permitida de cada deducción.\nCálculo de la parte permitida de la deducción estándar o de las deducciones detalladas\nPara los contribuyentes en Puerto Rico que detallan deducciones, las deducciones detalladas deben prorratearse con base en el total \nde los ingresos brutos de todas las fuentes (incluidos los ingresos cuyo origen es en Puerto Rico).\nEste prorrateo disminuye cada deducción detallada. Para obtener más información, consulte la Publicación 1321, Instrucciones \nespeciales para residentes bona fide de Puerto Rico que deben radicar una declaración de impuesto federal. \n \nPara calcular la parte permitida de una deducción, utilice la siguiente fórmula\nFórmula para calcular la parte permitida: \nAviso: Redondee todas las fracciones a cuatro lugares decimales.\nEl numerador de la fracción es el ingreso bruto sujeto a los impuestos federales y el denominador es el total de los ingresos brutos \nde todas las fuentes. En el siguiente ejemplo de Robert y Elena, se calcula la deducción estándar.\nEjemplo: Robert Noble y Elena Santa radican una declaración conjunta y ambos tienen menos de 65 años. Este año, Robert obtuvo \ningresos por $40,000 como empleado federal en Puerto Rico y Elena obtuvo ingresos por $15,000 de su trabajo en un banco en \nPuerto Rico.\n Fórmula para calcular la parte permitida de la deducción estándar\n= $40,000 x $25,900 \n 55,000\n= 0.7273 x $25,900\n= $18,837\nIngresos exentos de Puerto Rico \nLas deducciones que aplican a los ingresos exentos de fuentes de Puerto Rico \nno son deducibles en una declaración de impuestos federales.\nDeducciones detalladas - 21\nItemized Deductions\nItemized deductions are subtractions from a taxpayer’s Adjusted Gross Income (AGI) that reduce the amount of income that is \ntaxed. Most taxpayers have a choice of taking a standard deduction or itemizing deductions. Taxpayers should use the type of \ndeduction that results in the lowest tax. Itemized deductions include medical expenses, taxes, deductible interest, charitable \ncontributions, casualty and theft losses, and other itemized deductions. The itemized deductions are recorded on Schedule A\nand then transferred to Form 1040. Schedule A should include only the allowable portion of each deduction.\nDetermining the Allowable Portion of the Standard Deduction or Itemized Deductions\nFor Puerto Rico filers who itemize, the itemized deductions must be allocated based on total gross income from all sources \n(including Puerto Rico source income). This allocation decreases each itemized deduction. Refer to Publication 1321, Special \nInstructions For Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return, for more information.\nTo calculate the allowable portion of a deduction for each itemized deduction use the following formula\nFormula for allowable portion: Gross Income Subject to U.S. tax \nX \n Deduction \n= \nAllowable portion\n Gross Income from all sources \n (including P.R. exempt income) \nNote: Round all fractions to four places.\nThe numerator of the fraction is the gross income subject to U.S tax and the denominator is the total gross income from all \nsources. See the example for Robert and Elena below for the computation of the standard deduction.\nExample: Robert Noble and Elena Santa are filing a joint return and both are under age 65. This year, Robert earned $40,000 \nas a federal employee in Puerto Rico and Elena earned $15,000 from her job at a bank in Puerto Rico.\nFormula for allowable portion of the standard deduction\n= $40,000 x $25,900\n 55,000\n= 0.7273 x $25,900\n= $18,837\nPuerto Rico Exempt Income\nDeductions that apply to exempt Puerto Rico income are not deductible on a federal tax return.\n","Deducciones detalladas (continuación)\nItemized Deductions\nItemized deductions are subtractions from a taxpayer’s Adjusted Gross Income (AGI) that reduce the amount of income that is \ntaxed. Most taxpayers have a choice of taking a standard deduction or itemizing deductions. Taxpayers should use the type of \ndeduction that results in the lowest tax. Itemized deductions include medical expenses, taxes, deductible interest, charitable \ncontributions, casualty and theft losses, and other itemized deductions. The itemized deductions are recorded on Schedule A\nand then transferred to Form 1040. Schedule A should include only the allowable portion of each deduction.\nDetermining the Allowable Portion of the Standard Deduction or Itemized Deductions\nFor Puerto Rico filers who itemize, the itemized deductions must be allocated based on total gross income from all sources \n(including Puerto Rico source income). This allocation decreases each itemized deduction. Refer to Publication 1321, Special \nInstructions For Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return, for more information.\nTo calculate the allowable portion of a deduction for each itemized deduction use the following formula\nFormula for allowable portion: Gross Income Subject to U.S. tax \nX \n Deduction \n= \nAllowable portion\n Gross Income from all sources \n (including P.R. exempt income) \nNote: Round all fractions to four places.\nThe numerator of the fraction is the gross income subject to U.S tax and the denominator is the total gross income from all \nsources. See the example for Robert and Elena below for the computation of the standard deduction.\nExample: Robert Noble and Elena Santa are filing a joint return and both are under age 65. This year, Robert earned $40,000 \nas a federal employee in Puerto Rico and Elena earned $15,000 from her job at a bank in Puerto Rico.\nFormula for allowable portion of the standard deduction\n= $40,000 x $25,900\n 55,000\n= 0.7273 x $25,900\n= $18,837\nPuerto Rico Exempt Income\nDeductions that apply to exempt Puerto Rico income are not deductible on a federal tax return.\nDeducciones detalladas - 22\nLas deducciones que no aplican específicamente a un tipo particular de ingresos debe prorratearse entre el ingreso bruto sujeto \na impuestos de EE.UU. y el total de ingreso bruto de todas las fuentes. \n Ejemplos de deducciones que no se aplican a un tipo particular de ingresos son la pensión para un ex-cónyuge y ciertas \ndeducciones detalladas, como las siguientes: \n• Gastos médicos\n• Donaciones caritativas\n• Contribuciones sobre la propiedad inmueble que se cobran sobre el domicilio del contribuyente\n• Intereses hipotecarios sobre el domicilio del contribuyente\nEjemplo:\nElias y Delani radican una declaración conjunta. Son residentes bona fide de Puerto Rico y ambos tienen menos de 65 años. \nElias trabaja para el gobierno federal y Delani para un banco en Puerto Rico. Durante el año 2022, Elias obtuvo ingresos por \n$40,000 como empleado federal y Delani obtuvo ingresos por $10,000 de su trabajo. Tienen deducciones detalladas de $27,000 \nque no se aplican a ningún tipo específico de ingresos (gastos médicos y dentales de $4,000, contribuciones sobre la propiedad \ninmueble de $5,000, intereses hipotecarios sobre su domicilio de $12,000 y donaciones caritativas de $6,000 en efectivo). Cada \ndeducción se prorratea de la siguiente manera:\nEfecto de los ingresos exentos de Puerto Rico sobre las deducciones detalladas:\nDeducción Estándar\nMonto del \nGasto\nFórmula: parte permitida\nDeducción\nGastos médicos y dentales\n$4,000\n(40,000 ÷ 50,000) x 4,000\n*$200\nContribución sobre la propiedad \ninmueble\n$5,000\n(40,000 ÷ 50,000) x 5,000\n$4,000\nIntereses hipotecarios\n$12,000\n(40,000 ÷ 50,000) x 12,000\n$9,600\nDonaciones caritativas\n$6,000\n(40,000 ÷ 50,000) x 6,000\n$4,800\nTotal\n$27,000\n$18,600\n*Los gastos médicos deben exceder el 7.5% del ingreso bruto ajustado del contribuyente.\nPara calcular el monto de la deducción estándar para Elias y Delani, utilice la “Hoja de Trabajo para Declarantes de Puerto \nRico con Ingresos Exentos de conformidad con la Sección 933 que no Detallan Deducciones” de la Publicación 1321. La parte \npermitida de la deducción para Elias y Delani es $20,720 ($25,900 x 0.80). La parte permitida de las deducciones detalladas \ndel Anexo A es $18,600. En la mayoría de los casos, su contribución federal sobre los ingresos será menor si toma la cantidad \nmayor de sus deducciones detalladas o de la deducción estándar.\nDeducción detallada \nPuede ser conveniente para el contribuyente detallar las deducciones solo si la cantidad es mayor que la deducción \nestándar permitida.\n","Beneficios de Seguro Social\nCálculo de la parte tributable\nBeneficios de Seguro Social - 23\nItemized Deductions – 21\nTo calculate the allowable portion of a deduction for each itemized deduction use the following formula\nFormula for allowable portion: Gross Income Subject to U.S. tax \nX \n Deduction \n= \nAllowable portion\n Gross Income from all sources \n (including P.R. exempt income) \nNote: Round all fractions to four places.\nThe numerator of the fraction is the gross income subject to U.S tax and the denominator is the total gross income from all \nsources. See the example for Robert and Elena below for the computation of the standard deduction.\nExample: Robert Noble and Elena Santa are filing a joint return and both are under age 65. This year, Robert earned $40,000 \nas a federal employee in Puerto Rico and Elena earned $15,000 from her job at a bank in Puerto Rico.\nFormula for allowable portion of the standard deduction\n= $40,000 x $25,900\n 55,000\n= 0.7273 x $25,900\n= $18,837\nPuerto Rico Exempt Income\nDeductions that apply to exempt Puerto Rico income are not deductible on a federal tax return.\nLos beneficios de Seguro Social son pagos que se efectúan de conformidad con el Título II de la Ley de Seguro Social. Estos \nincluyen el seguro de vejez, sobrevivientes e incapacidad (OASDI, por las siglas en inglés) y algunos beneficios de indemnización \nde trabajadores. En términos generales, si los beneficios de seguro social son la única fuente de ingresos del contribuyente, \ngeneralmente los beneficios no son tributables y el contribuyente probablemente no tenga que presentar una declaración de \nimpuestos federal. \nSi el contribuyente recibe beneficios de seguro social y sumados a otros ingresos (incluidos los ingresos exentos de fuente en Puerto \nRico), hasta el 85% de los beneficios del seguro social pueden ser tributables.\nLos beneficios de seguro social se informan al contribuyente en el Formulario SSA-1099, Declaración de los beneficios de Seguro \nSocial. Para calcular correctamente la parte tributable, tiene que conocer la cantidad de la casilla 5 (beneficios netos) del Formulario \nSSA-1099.\nLa Ley de Empleos y Reducción de Impuestos de 2017 (TCJA, por las siglas en inglés) eliminó las exenciones \npersonales y por dependientes. Ahora, los residentes de Puerto Rico con ingresos exentos de Puerto Rico, \nde conformidad con la Sección 933 del Código Federal de Rentas Internas solo puede reclamar la deducción \nestándar ajustada para reducir la parte tributable de los beneficios de Seguro Social. Se utiliza la Publicación \n1321 para calcular la porción permitida de la deducción estándar. \n¿Cuándo son tributables los beneficios?\n Para determinar si alguna parte de los beneficios de seguro social es tributable, compare lo siguiente:\n• La cantidad base del contribuyente (que le corresponde según el estado civil para efectos de la declaración), y\n• El total de los ingresos (incluidos los ingresos exentos de Puerto Rico), más la mitad de los beneficios de seguro social\nSi el total de los ingresos supera la cantidad base correspondiente al estado civil para efectos de la declaración, es posible que parte \nde los beneficios de seguro social sean tributables. \nGeneralmente, cuanto mayor sea el total de los ingresos, mayor será la parte tributable de los beneficios de seguro social, hasta el \n85% de los beneficios recibidos. \nHoja de trabajo 1 Cálculo de sus beneficios tributables\n• \u0007\nLos residentes de Puerto Rico con ingresos exentos cuyo origen es en Puerto Rico deben utilizar la Hoja de Trabajo 1\nincluida en la Publicación 915 para calcular la parte tributable de los beneficios de seguro social y no la hoja de trabajo\nincluida en las instrucciones del Formulario 1040.\n• \u0007\nAnote la cantidad de la casilla 5 de cada Formulario(s) SSA-1099 en la línea 1 de la Hoja de Trabajo 1\n• \u0007\nIncluya los beneficios que recibieron ambos cónyuges si se presenta una declaración con el estado civil de casado que\npresenta una declaración conjunta\n• \u0007\nExcluya los Formularios SSA-1099 de cualquier persona dependiente\n• \u0007\nEntregue la hoja de trabajo cumplimentada para los registros del contribuyente\n","Cálculo de la parte tributable (continuación)\nEstado civil\nBeneficios de Seguro Social - 24\nCantidad base\nLa cantidad base del contribuyente está determinada por el estado civil.\nEstado civil\nCantidad base\nCasado que radica una declaración por separado (y el contribuyente vivió con el cónyuge durante \nalguna parte del año contributivo) \n$0\nSoltero \nCabeza de familia \nCónyuge sobreviviente \nCasado que radica una declaración por separado (y el contribuyente vivió separado del cónyuge \ndurante todo el año contributivo) \n$25,000\nCasado que radica una declaración conjunta\n$32,000\nEn el caso de un contribuyente que presenta una declaración como casado que radica por separado, \nasegúrese de preguntarle si vivió con su cónyuge durante alguna parte del año contributivo, dado que esto \ncambia la cantidad base. \nCálculo de los ingresos\nAl momento de calcular la parte tributable de los beneficios de seguro social del contribuyente, compare la cantidad base con:\n• Ingresos exentos recibidos por residentes de Puerto Rico\n• Todos los otros ingresos, incluidos los intereses exentos de impuestos\n• La mitad de\n– los beneficios netos de seguro social para el año (casilla 5 del Formulario SSA-1099) o\n – los beneficios de jubilación ferroviaria (casilla 5 del Formulario RRB-1099)\nCalculating the Taxable Portion (continued)\nFiling Status\nFor taxpayers who plan to file as Married Filing Separately, be sure to ask whether they lived with their \nspouse for any part of the tax year, as that changes the base amount.\nIncome Calculation\nWhen calculating the taxable portion of’ taxpayer’s social security benefits, compare the base amount to the total of:\n• Exempt income earned by Puerto Rico residents\n• All other income, including tax-exempt interest\n• One-half of the\n– Social security net benefit for the year (Form SSA-1099, box 5) or\n– Railroad Retirement Benefits (Form RRB-1099, box 5)\nBase Amounts\nTaxpayer’s base amounts are determined by filing status.\nFiling Status \nBase Amount\nMarried Filing Separately (and taxpayer lived with spouse for any part of tax year) \n$0\nSingle \n$25,000\nHead of Household \nQualifying Widow(er)\nMarried Filing Separately (and taxpayer lived separately form spouse for entire tax year)\nMarried Filing Jointly \n$32,000\nDRAFT AS OF\nDO NOT FILE\nJuly 27, 2022\nForm\n1040 \n2022\nU.S. Individual Income Tax Return \nDepartment of the Treasury—Internal Revenue Service \nOMB No. 1545-0074\nIRS Use Only—Do not write or staple in this space. \nFiling Status\nCheck only \none box.\nSingle\nMarried filing jointly\nMarried filing separately (MFS)\nHead of household (HOH)\nQualifying widow(er) (QW)\nIf you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying \nperson is a child but not your dependent: \nYour first name and middle initial \nLast name \nYour social security number \nIf joint return, spouse’s first name and middle initial\nLast name \nSpouse’s social security number\nHome address (number and street). If you have a P.O. box, see instructions. \nApt. no. \nCity, town, or post office. If you have a foreign address, also complete spaces below. \nState\nZIP code\nForeign country name \nForeign province/state/county Foreign postal code \nPresidential Election Campaign\nCheck here if you, or your \nspouse if filing jointly, want $3 \nto go to this fund. Checking a \nbox below will not change \nyour tax or refund. \nYou \nSpouse \nAt any time during 2022, did you: (a) receive (as a reward, award, or compensation); or \n(b) sell, exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)\n.\n.\nYes \nNo\nStandard \nDeduction\nSomeone can claim:\nYou as a dependent\nYour spouse as a dependent\nSpouse itemizes on a separate return or you were a dual-status alien\nAge/Blindness You:\nWere born before January 2, 1958\nAre blind\nSpouse:\nWas born before January 2, 1958\nIs blind\nDependents (see instructions):\nIf more \nthan four \ndependents,\nsee instructions\nand check \nhere .\n.\n(2) Social security \nnumber\n(3) Relationship\nto you\n(4) Check the box if qualifies for (see instructions):\n(1) First name \nLast name\nChild tax credit\nCredit for other dependents\nIncome \nAttach Form(s) \nW-2 here. Also \nattach Forms \nW-2G and \n1099-R if tax \nwas withheld.\nIf you did not \nget a Form \n1 \na\nTotal amount from Form(s) W-2, box 1 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHousehold employee wages not reported on Form(s) W-2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTip income not reported on line 1a (see instructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\nd\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n1d\ne\nTaxable dependent care benefits from Form 2441, line 26 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nEmployer-provided adoption benefits from Form 8839, line 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nWages from Form 8919, line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther earned income (see instructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1h\nDRAFT AS OF\nDO NOT FILE\nJuly 27, 2022\nForm\n1040 \n2022\nU.S. Individual Income Tax Return \nDepartment of the Treasury—Internal Revenue Service \nOMB No. 1545-0074\nIRS Use Only—Do not write or staple in this space. \nFiling Status\nCheck only \none box.\nSingle\nMarried filing jointly\nMarried filing separately (MFS)\nHead of household (HOH)\nQualifying widow(er) (QW)\nIf you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying \nperson is a child but not your dependent: \nYour first name and middle initial \nLast name \nYour social security number \nIf joint return, spouse’s first name and middle initial\nLast name \nSpouse’s social security number\nHome address (number and street). If you have a P.O. box, see instructions. \nApt. no. \nCity, town, or post office. If you have a foreign address, also complete spaces below. \nState\nZIP code\nForeign country name \nForeign province/state/county Foreign postal code \nPresidential Election Campaign\nCheck here if you, or your \nspouse if filing jointly, want $3 \nto go to this fund. Checking a \nbox below will not change \nyour tax or refund. \nYou \nSpouse \nAt any time during 2022, did you: (a) receive (as a reward, award, or compensation); or \n(b) sell, exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)\n.\n.\nYes \nNo\nStandard \nDeduction\nSomeone can claim:\nYou as a dependent\nYour spouse as a dependent\nSpouse itemizes on a separate return or you were a dual-status alien\nAge/Blindness You:\nWere born before January 2, 1958\nAre blind\nSpouse:\nWas born before January 2, 1958\nIs blind\nDependents (see instructions):\nIf more \nthan four \ndependents,\nsee instructions\nand check \nhere .\n.\n(2) Social security \nnumber\n(3) Relationship\nto you\n(4) Check the box if qualifies for (see instructions):\n(1) First name \nLast name\nChild tax credit\nCredit for other dependents\nIncome \nAttach Form(s) \nW-2 here. Also \nattach Forms \nW-2G and \n1099-R if tax \nwas withheld.\nIf you did not \nget a Form \nW-2, see \ninstructions.\n1 \na\nTotal amount from Form(s) W-2, box 1 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHousehold employee wages not reported on Form(s) W-2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTip income not reported on line 1a (see instructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\nd\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n1d\ne\nTaxable dependent care benefits from Form 2441, line 26 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nEmployer-provided adoption benefits from Form 8839, line 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nWages from Form 8919, line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther earned income (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1h\ni\nNontaxable combat pay election (see instructions) .\n.\n.\n.\n.\n.\n.\n1i\nz\nAdd lines 1a through 1h \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1z\nAttach Sch. B \nif required.\n2a\nTax-exempt interest .\n.\n.\n2a \nb Taxable interest \n.\n.\n.\n.\n.\n2b \n3a\nQualified dividends .\n.\n.\n3a \nb Ordinary dividends .\n.\n.\n.\n.\n3b \n4a\nIRA distributions .\n.\n.\n.\n4a \nb Taxable amount .\n.\n.\n.\n.\n.\n4b \n5a\nPensions and annuities .\n.\n5a\nb Taxable amount .\n.\n.\n.\n.\n.\n5b\n6a\nSocial security benefits .\n.\n6a \nb Taxable amount .\n.\n.\n.\n.\n.\n6b \nc\nIf you elect to use the lump-sum election method, check here (see instructions) \n.\n.\n.\n.\n.\n7\nCapital gain or (loss). Attach Schedule D if required. If not required, check here \n.\n.\n.\n.\n.\n7\n8\nOther income from Schedule 1, line 10 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAdd lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10 \nAdjustments to income from Schedule 1, line 26 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\n11\nSubtract line 10 from line 9. This is your adjusted gross income\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\nStandard \nDeduction for—\n• Single or \nMarried filing \nseparately, \n$12,950\n• Married filing \njointly or \nQualifying \nwidow(er), \n$25,900\n• Head of \nhousehold, \n$19,400\n• If you checked \nany box under \nStandard \nDeduction, \nsee instructions.\n12\nStandard deduction or itemized deductions (from Schedule A) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13\nQualified business income deduction from Form 8995 or Form 8995-A .\n.\n.\n.\n.\n.\n.\n.\n.\n13\n14\nAdd lines 12 and 13 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income\n.\n.\n.\n.\n.\n15\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 11320B \nForm 1040 (2022)\n5a Pensiones y anualidades . . 5a b Cantidad tributable . . . . . . 5b\n6a Beneficios del Seguro Social . . 6a\nb Cantidad tributable . . . . . . 6b\nc Si elige utilizar el método de elección de la suma global, marque aquí (vea las inst.) . . . . .\n7 Ganancia o (pérdida) de capital. Adjunte el Anexo D si es requerido. Si no es requerido, marque aquí . . 7\nDeducción \nestándar para -\n•\t Soltero o Casado \nque radica una \ndeclaración por \nseparado $12,950\nFormulario\n1040 \n(SP)\n2022\nEstado civil\nMarque sólo \nun recuadro.\nDepartamento del Tesoro — Servicio de Impuestos Internos \nDeclaración de Impuestos de los Estados \nUnidos Sobre los Ingresos Personales\n Soltero Casado que presenta una declaración conjunta Casado que presenta una declaración por separado (MFS) \n Cabeza de familia (HOH) Viudo que reúne los requisitos (QW)\nSi marcó el recuadro MFS, anote el nombre de su cónyuge. Si marcó el recuadro HOH o QW, anote el nombre del hijo si la persona\ncalificada es un hijo pero no su dependiente\nOMB No. 1545 - 0074 \u0007\nSólo para Uso del IRS—No escriba ni engrape en este espacio. \n","Crédito al impuesto extranjero\nCrédito al impuesto extranjero - 25\n¿Qué es un crédito al impuesto extranjero (FTC, por las siglas en inglés)?\nEl crédito al impuesto extranjero se creó para evitar la doble tributación de un ingreso extranjero sujeto a tributación en \nEE.UU. y en el país o posesión donde se originó el ingreso. \nPara los residentes de Puerto Rico, el crédito por impuesto extranjero reduce la responsabilidad contributiva federal en una parte \no la totalidad por las contribuciones pagadas o acumuladas a Puerto Rico durante el año contributivo.\n¿Qué formulario se utiliza para reclamar el crédito al impuesto extranjero?\nSe utiliza el Formulario 1116 para reclamar el crédito al impuesto extranjero.\n¿Quién puede tomar el crédito?\nLos contribuyentes que pagaron contribuciones sobre los ingresos a un país extranjero o a una posesión de los Estados \nUnidos pueden tener derecho a tomar el crédito por impuestos extranjeros.\nCONTRIBUCIONES CALIFICADAS\nEl crédito por impuestos extranjeros, generalmente, incluye contribuciones pagadas a un país extranjero o a una posesión de los \nEstados Unidos sobre:\n• Salarios\n• Dividendos\n• Intereses\n• Regalías\n• Anualidades\n","Consejos para entrevistas para el crédito al impuesto extranjero\nPaso\nPaso\nPaso\n1\n2\n3\n* Las reglas aplicadas a años anteriores o a años posteriores pueden permitir a un contribuyente utilizar las\ncontribuciones extranjeras pagadas en exceso de años anteriores en el Formulario 1116, Crédito por impuesto\nextranjero, del año en curso. Este tema está fuera del alcance del programa de VITA/TCE. La Publicación 514, Crédito\npor impuestos extranjeros a individuos, explica en detalle el cálculo para reclamar el impuesto extranjero pagado\no acumulado sin utilizar.\nCrédito por impuesto extranjero - 26\n¿Recibió ingresos de Puerto Rico o fuentes \nextranjeras? Nota: consulte Tabla 1, Determinación \ndel origen de los ingresos, en la pestaña B\n¿Estos ingresos estaban sujetos a contribuciones de \nlos Estados Unidos?\n¿Pagó contribuciones sobre los ingresos a Puerto \nRico o el país extranjero?\nSi la respuesta es SÍ, continúe con el Paso 2.\nSi la respuesta es NO, NO CONTINÚE. No puede \nreclamar el crédito por impuesto extranjero.\nSi la respuesta es SÍ, continúe con el Paso 3.\nSi la respuesta es NO, NO CONTINÚE. No puede \nreclamar el crédito por impuesto extranjero. Explique \nal contribuyente que no pueden tomar el crédito por \ningresos exentos de Puerto Rico.\nSi la respuesta es SÍ, usted puede ser elegible para \nreclamar el crédito por impuesto extranjero. Debe \nutilizar el Formulario 1116 para calcular el crédito.\nSi la respuesta es NO, explique al contribuyente que \nno puede tomar el crédito porque el crédito está \nlimitado a la cantidad atribuible a las contribuciones \nestadounidenses sobre los ingresos extranjeros, \no cantidad actual de la contribución extranjera pagada\no acumulada*\n","Crédito por impuesto extranjero - 27\nFormulario 1116, Crédito por impuesto extranjero\nIngresos tributables de fuentes fuera de los Estados Unidos\nDetermine el ingreso bruto tributable cuyo origen es un país extranjero o una posesión de los Estados Unidos sujetos \na contribuciones de los Estados Unidos.\nFormulario 1116, Crédito por impuesto extranjero\nIngreso bruto de todas las fuentes fuera de los Estados Unidos (línea 1 de la Parte 1 del Formulario 1116):\nLa cantidad anotada en la línea 1a de la Parte I del Formulario 1116 son las cifras del ingreso bruto.\nEl ingreso bruto no incluye:\n• \u0007\nel ingreso exento de fuentes extranjeras o de una posesión exentas de conformidad con la Sección 933 del IRC ni\nel Ajuste por Costo de Vida (COLA, por las siglas en inglés) que reciben empleados federales, el cual está exento de\nconformidad con la Sección 912 del IRC.\nCategorías de ingresos\nSe debe completar un Formulario 1116 separado para cada categoría de ingresos enumerada en la sección del encabezado y solo \nse puede marcar una categoría de ingreso por formulario.\nEjemplos de categorías de ingresos\nIngresos de categoría pasiva: incluye dividendos, intereses, regalías, rentas y anualidades\nIngresos de categoría general: incluye sueldos y salarios.\n","Crédito por impuesto extranjero - 28\nCrédito por impuesto extranjero – Prorrateo de los ingresos\nProrrateo de los ingresos\nPara determinar la cantidad de ingresos que deben considerarse como extranjero a los efectos del Formulario 1116, se debe \nefectuar un prorrateo en función del tiempo. Es decir, debe incluir los ingresos brutos extranjeros, o la cantidad que resulte de\nmultiplicar el monto total recibido por una fracción, cuyo numerador es el número de días de servicios prestados en países\nextranjeros y cuyo denominador es el número total de días de servicio por los que se recibieron pagos.\nCOMPENSACIÓN POR SERVICIOS O INGRESOS DE JUBILACIÓN POR SERVICIOS PRESTADOS DENTRO Y \nFUERA DE LOS ESTADOS UNIDOS \nSi no puede separar la compensación por servicios o los ingresos de jubilación que se dan en parte dentro y en \nparte fuera de los Estados Unidos, utilice las siguientes fórmulas para calcular los ingresos extranjeros.\nForeign Tax Credit – 29\nDeductions and Losses\nTaxable Income from Foreign Sources \nIn order to arrive at the taxable income from foreign sources you must determine the deduction and losses from the \nforeign or possession income reported in Part I, line 1a of Form 1116.\nDeductions that are definitely related to the foreign source income (line 2 of Part I, Form 1116)\nExamples of some expenses that are definitely related to specific income:\n• Moving expenses (deduction suspended for tax years 2018-2025 except for members of the Armed Forces of the \nUnited States). \nPro rata share of other deductions not definitely related (lines 3a-3g of Part I, Form 1116)\nForeign gross income must be reduced by an allowable portion of other expenses and deductions (such as the adjustments \nfor alimony paid (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements), certain \nitemized deductions, or the standard deduction) which are not definitely related to specific items of income. \nCertain Itemized Deductions or Standard Deduction (line 3a of Part I, Form 1116)\nIf itemizing deductions, enter on line 3a certain itemized deductions such as medical expenses, general sale tax, and real \nestate taxes for your home. These amounts are taken from lines 4, 5 a and 5 b of Schedule A. \nNote: Schedule A will already show deductions modified due to exempt income under IRC Section 933 (Puerto Rico source \nincome).\nStandard Deduction\nIf not itemizing, enter the standard deduction. If the standard deduction was modified due to exempt income under IRC \nSection 933 (Puerto Rico source income), enter on line 3a of Form 1116 the allowable portion of the standard deduction as \nfigured on line 2d of the Publication 1321 worksheet.\nOther deductions (line 3b of Part 1, Form 1116)\nEnter any other deductions that do not definitely relate to any specific type of income (for example, the deduction for alimony \npaid) (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements). \nGross foreign source income (line 3d of Part I, Form 1116)\nEnter on line 3d gross foreign source income (Puerto Rico source income) taxable to the U.S. from the category checked in \nPart I of Form 1116. Do not include the COLA on line 3d or any other exempt income. \nGross income from all sources (line 3e of Part I, Form 1116)\nEnter on line 3e gross income from all sources and all categories, both U.S. and foreign. Do not include the COLA on line 3e \nor any other exempt income. If the taxpayer does not have income source in the U.S. and is only completing Form 1116 for \none category of income, line 3d and 3e will be the same. \nLine 3f - Divide line 3d by line 3e and round off the results to four decimal places. Enter the results, but don’t enter more than “1”.\nDías en Puerto Rico o en un país extranjero\nAños en Puerto Rico o en un país extranjero\nX Remuneración total = Cantidad de los ingresos extranjeros\nX Pensión anual = Cantidad de los ingresos extranjeros\n(línea 1a de la Parte 1 del Formulario 1116)\n(línea 1a de la Parte 1 del Formulario 1116)\nFórmula para los ingresos de jubilación (distribuciones atribuidas a aportaciones)\nFórmula para la remuneración por los servicios\nTotal de la cantidad de días por el total de los pagos\nTotal de los años de servicio\n","Foreign Tax Credit – 29\nDeductions and Losses\nTaxable Income from Foreign Sources \nIn order to arrive at the taxable income from foreign sources you must determine the deduction and losses from the \nforeign or possession income reported in Part I, line 1a of Form 1116.\nDeductions that are definitely related to the foreign source income (line 2 of Part I, Form 1116)\nExamples of some expenses that are definitely related to specific income:\n• Moving expenses (deduction suspended for tax years 2018-2025 except for members of the Armed Forces of the \nUnited States). \nPro rata share of other deductions not definitely related (lines 3a-3g of Part I, Form 1116)\nForeign gross income must be reduced by an allowable portion of other expenses and deductions (such as the adjustments \nfor alimony paid (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements), certain \nitemized deductions, or the standard deduction) which are not definitely related to specific items of income. \nCertain Itemized Deductions or Standard Deduction (line 3a of Part I, Form 1116)\nIf itemizing deductions, enter on line 3a certain itemized deductions such as medical expenses, general sale tax, and real \nestate taxes for your home. These amounts are taken from lines 4, 5 a and 5 b of Schedule A. \nNote: Schedule A will already show deductions modified due to exempt income under IRC Section 933 (Puerto Rico source \nincome).\nStandard Deduction\nIf not itemizing, enter the standard deduction. If the standard deduction was modified due to exempt income under IRC \nSection 933 (Puerto Rico source income), enter on line 3a of Form 1116 the allowable portion of the standard deduction as \nfigured on line 2d of the Publication 1321 worksheet.\nOther deductions (line 3b of Part 1, Form 1116)\nEnter any other deductions that do not definitely relate to any specific type of income (for example, the deduction for alimony \npaid) (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements). \nGross foreign source income (line 3d of Part I, Form 1116)\nEnter on line 3d gross foreign source income (Puerto Rico source income) taxable to the U.S. from the category checked in \nPart I of Form 1116. Do not include the COLA on line 3d or any other exempt income. \nGross income from all sources (line 3e of Part I, Form 1116)\nEnter on line 3e gross income from all sources and all categories, both U.S. and foreign. Do not include the COLA on line 3e \nor any other exempt income. If the taxpayer does not have income source in the U.S. and is only completing Form 1116 for \none category of income, line 3d and 3e will be the same. \nLine 3f - Divide line 3d by line 3e and round off the results to four decimal places. Enter the results, but don’t enter more than “1”.\nDeducciones y pérdidas\nIngresos tributables de fuentes extranjeras\nPara obtener los ingresos tributables de fuentes extranjeras debe determinar la deducción y las pérdidas atribuibles \na los ingresos del país extranjero o posesión declaradas en la línea 1a de la Parte I del Formulario 1116.\nDeducciones que están definitivamente relacionadas con el ingreso de fuente extranjera (línea 2 de la Parte I del \nFormulario 1116)\nEjemplos de algunos gastos que están definitivamente relacionados con ingresos específicos:\n• \u0007\nGastos de mudanza (deducción suspendida para los años contributivos 2018 a 2025, excepto para los miembros\nde las Fuerzas Armadas de los Estados Unidos). \n \nProporción de otras deducciones definitivamente no relacionadas (líneas 3a a 3g de la Parte I del Formulario 1116)\nLos ingresos brutos extranjeros deben reducirse en la parte permitida de otros gastos y deducciones (como los ajustes por la \npensión para el cónyuge divorciado pagada (la Ley TCJA elimina las deducciones por los pagos de pensión para el cónyuge \ndivorciado requeridos por los acuerdos de divorcio posteriores a 2018), ciertas deducciones detalladas o la deducción \nestándar) que no están definitivamente relacionadas con fuentes de ingresos específicas.\nCiertas deducciones detalladas o deducción estándar (línea 3a de la Parte I del Formulario 1116)\nSi detalla deducciones, ingrese en la línea 3a ciertas deducciones detalladas, como los gastos médicos, la contribución \ngeneral sobre ventas y la contribución sobre la propiedad inmueble de su domicilio. Estas cantidades se obtienen de las líneas \n4, 5 a y 5 b del Anexo A.\nNota: En el Anexo A se reportan las deducciones modificadas por los ingresos exentos de conformidad con la Sección 933 \nIRC (ingresos cuyo origen es en Puerto Rico).\nDeducción estándar\nSi no detalla deducciones, ingrese la deducción estándar. Si se modificó la deducción estándar por los ingresos exentos de \nconformidad con la Sección 933 del IRC (ingresos cuyo origen es en Puerto Rico), ingrese en la línea 3a del Formulario 1116 \nla parte permitida de la deducción estándar según lo calculado en la línea 2d de la hoja de trabajo de la Publicación 1321.\nOtras deducciones (línea 3b de la Parte I del Formulario 1116)\nIngrese cualquier deducción que no esté definitivamente relacionada con ningún tipo específico de ingresos (por ejemplo, la \ndeducción por pensión para el cónyuge divorciado pagada) (La Ley TCJA elimina las deducciones por los pagos de pensión \npara el cónyuge divorciado establecido por los acuerdos de divorcio posteriores a 2018).\nIngreso bruto de origen extranjero (línea 3d de la Parte I del Formulario 1116)\nIngrese en la línea 3d el ingreso bruto de origen extranjero (ingresos cuyo origen es extranjero, incluye Puerto Rico) \nsujetos a la tributación federal de la categoría marcada en la Parte I del Formulario 1116. No incluya el ajuste por costo de \nvida en la línea 3d ni ningún otro ingreso exento.\nIngreso bruto de todas las fuentes (línea 3e de la Parte I del Formulario 1116)\nIngrese en la línea 3e el ingreso bruto de todas las fuentes y categorías, ya sean estadounidenses o extranjeras. No incluya el \najuste por costo de vida en la línea 3e ni ningún otro ingreso exento. Si el contribuyente no tiene ingresos de fuente de Estados \nUnidos y solo completa el Formulario 1116 por una categoría de ingresos, las líneas 3d y 3e serán iguales.\nLínea 3f - Divida la línea 3d por la línea 3e y redondee los resultados a un número decimal de cuatro cifras. Ingrese los \nresultados, pero no ingrese más de “1”.\nCrédito por impuesto extranjero - 29\n","Foreign Tax Credit – 30\nDeductions and Losses (continued)\nPro rata share of interest expense (line 4 of Part I. Form 1116)\nThe interest expense is subject to a separate allocation on Form 1116, line 4. If your gross income (including Puerto Rico \nexempt income) does not exceed $5,000, all of the mortgage interest expense can be allocated to U.S. source income and \ndoes not need to be included in this part. Otherwise, deductible home mortgage interest (including points) is apportioned using\na gross income method. Use the Worksheet for Home Mortgage Interest on Form 1116 to apportion this interest.\nOther interest expense (line 4b of Part 1, Form 1116) Other interest expense includes investment interest, interest incurred\nin a trade or business, and passive activity interest. See Publication 514 for more information.\nLosses from foreign sources (line 5 of Part 1, Form 1116) If you have capital losses from foreign sources, see Publication\n514 for more information.\ninterest expense) that:\n• Aren't shown on line 2, and\n• Aren't definitely related to your U.S. \nsource income.\nLine 3a. Enter the following itemized \ndeductions (from Schedule A (Form \n1040)) on line 3a.\n• Medical expenses (line 4).\n• General sales taxes (line 5a).\n• Real estate taxes for your home \n(line 5b).\nIf you don't itemize deductions, enter \nyour standard deduction on line 3a.\nLine 3b. Enter on line 3b any other \ndeductions that don't definitely relate to \ny\ny\nIf you had to adjust your foreign \nqualified dividends or capital gains \n(discussed earlier), include those \namounts without regard to any \nadjustments.\nLine 3e. Enter on line 3e in each \ncolumn your gross income from all \nsources and all categories, both U.S. \nand foreign. \"Gross income from all \nsources\" is a constant amount (that is, \nyou will enter the same amount on \nline 3e for each column of all Forms \n1116 that you file). Include any foreign \nearned income you have excluded on \nIf your gross foreign source income \n(including income excluded on Form\n2555) doesn't exceed $5,000, you c\nallocate all of your interest expense \nU.S. source income. Otherwise, \ndeductible home mortgage interest \n(including points and mortgage \ninsurance premiums) is apportioned\nusing a gross income method. Use t\nWorksheet for Home Mortgage Inter\nto figure the amount to enter on line \nLine 4b\nOther interest expense includes \ninvestment interest, interest incurred\na trade or business, and passive act\ninterest. If you are a U.S. citizen, \nresident alien, or a domestic estate, \nyour gross foreign source income \n(including any income excluded on \nForm 2555) doesn't exceed $5,000, \ncan allocate all of your interest expe\nto U.S. source income. Otherwise, e\ntype of interest expense is apportion\nseparately using an “asset method.”\nSee Pub. 514 for more information.\nExample. You have investment \ninterest expense of $2,000. Your ass\nof $100,000 consist of stock generat\nU.S. source income (adjusted basis\n$40,000) and stock generating foreig\nsource income (adjusted basis, \n$60,000). You apportion 40% \n($40,000/$100,000) of $2,000, or $8\nof your investment interest, to U.S. \nsource income and 60% \n($60,000/$100,000) of $2,000, or \n$1,200, to foreign source income. In\nexample, you will enter the $1,200 \napportioned to foreign source incom\non line 4b. You wouldn't enter the $8\napportioned to U.S. source income o\nany line of Part I of Form 1116.\nWorksheet for Home Mortgage Interest\n—Line 4a\nKeep for Your Records\nNote. Before you complete this worksheet, read the instructions for line 4a, \nearlier.\n1. Enter gross foreign source income* of the type shown on \nForm 1116. Don't enter income excluded on Form \n2555 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1.\n2. Enter gross income from all sources. Don't enter income \nexcluded on Form 2555 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n 2.\n3. Divide line 1 by line 2 and enter the result as a decimal \n(rounded to at least four places)\n. . . . . . . . . . . . . . . . . . . . . .\n3.\n4. Enter deductible home mortgage interest (from line 8e of \nSchedule A (Form 1040)) . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4.\n5. Multiply line 4 by line 3. Enter the result here and on the \nappropriate Form 1116, line 4a\n. . . . . . . . . . . . . . . . . . . . . . .\n5.\n* If you have to report income from more than one country on Form 1116, \ncomplete a separate worksheet for each country. Use only the income from that \ncountry on line 1 of the worksheet.\n-16-\nInstructions for Form 1116 (2\nCrédito por impuesto extranjero - 30\nDeducciones y pérdidas (continuación)\nParte proporcional del gasto de intereses (línea 4 de la Parte I del Formulario 1116)\nEl gasto de intereses está sujeto a un prorrateo separado en la línea 4 del Formulario 1116. Si su ingreso bruto (incluidos los \ningresos exentos de Puerto Rico) no superan los $5,000, todo el gasto de intereses hipotecarios pueden prorratearse a los \ningresos cuyo origen es en los Estados Unidos y no tienen que incluirse en esta parte. De lo contrario, los intereses hipotecarios \ndeducibles (incluidos los puntos) se prorratean utilizando el método del ingreso bruto. Utilice la hoja de trabajo para los intereses \nhipotecarios en el Formulario 1116 para prorratear estos intereses.\nOtros gastos de intereses (línea 4b de la Parte 1 del Formulario 1116) Entre los otros gastos de intereses, se encuentran los \nintereses de inversión, los intereses incurridos en un comercio o negocio y los intereses de actividades pasivas. Consulte la \nPublicación 514 para obtener más información.\nPérdidas de fuentes extranjeras (línea 5 de la Parte 1 del Formulario 1116) Si tiene pérdidas de capital de fuentes \nextranjeras, consulte la Publicación 514 para obtener más información.\n1.\n2.\n3.\n4.\n5.\nHoja de trabajo para los intereses hipotecarios sobre la vivienda\n—Línea 4a \n Conservar para sus registros\n \u0007\nNota. Antes de completar esta hoja de trabajo, lea antes las instrucciones para \nla línea 4a. \n1.\n\u0007\nEscriba los ingresos brutos de origen extranjero* del tipo que se muestra\nen el Formulario 1116. No escriba los ingresos excluidos en el Formulario\n2555 ............................................................................................................\n2.\n\u0007\nEscriba los ingresos brutos de todas las fuentes. NO escriba los ingresos\nexcluidos en el Formulario 2555 .................................................................\n3.\n\u0007\nDivida la línea 1 por la línea 2 y escriba el resultado como decimal \n(redondeado a, al menos, cuatro cifras) .....................................................\n4.\n\u0007\nEscriba los intereses hipotecarios sobre la vivienda deducibles \n(de la línea 8e del Anexo A (Formulario 1040)) ...........................................\n5.\n\u0007\nMultiplique la línea 4 por la línea 3. Escriba el resultado aquí \ny en la línea 4a del Formulario 1116 correspondiente .................................\n* Si tiene que informar ingresos de más de un país en el Formulario 1116, \ncomplete una hoja de trabajo distinta para cada país. Solo utilice los ingresos \nde ese país en la línea 1 de la hoja de trabajo. \n","Crédito por impuesto extranjero - 31\nContribuciones extranjeras pagadas o acumuladas\n Parte II. Formulario 1116\n \u0007\nLos contribuyentes pueden elegir tomar el crédito por impuesto extranjero por sus contribuciones de Puerto Rico en el año en que se pagaron o se acumularon esas \ncontribuciones.\n• \u0007\nSi toman el crédito por impuesto extranjero en el año en que se pagaron las contribuciones, entonces pueden reclamar los pagos y retenciones de las \ncontribuciones al gobierno de Puerto Rico para su crédito por impuesto extranjero.\n\u0007\nNo se incluyen las contribuciones adicionales que se adeudan al gobierno de Puerto Rico para el año contributivo.\n• \u0007\nSi toman el crédito por impuesto extranjero en el año en que se acumularon las contribuciones, entonces pueden reclamar la totalidad de la responsabilidad \ncontributiva de Puerto Rico al 31 de diciembre (total determinado de las contribuciones) en el Formulario 482, declaración de contribuciones de Puerto Rico \nsobre los ingresos personales, independientemente de si pagaron las contribuciones. \n \u0007\nTodos las contribuciones de Puerto Rico pagadas o acumuladas sobre ingresos exentos y no exentos se muestran en la Parte II del Formulario 1116 al momento de \ncalcular el crédito.\nCálculo del crédito\u0007\u0007\u0007\u0007\nParte III. Formulario 1116\n Reducción de las contribuciones extranjeras\n Los contribuyentes no pueden reclamar un crédito por impuesto extranjero por las contribuciones pagadas sobre ingresos excluidos cuyo origen es en Puerto Rico.\n \nLas contribuciones que corresponden a los ingresos exentos cuyo origen es en Puerto Rico deben incluirse en la línea 12 de la Parte III del Formulario 1116, como una \nreducción de las contribuciones extranjeras.\n \nLas contribuciones pagadas sobre ingresos exentos no están permitidas como parte del crédito por impuesto extranjero. Para calcular la cantidad que corresponde a los \ningresos exentos, multiplique las contribuciones pagadas o acumuladas a Puerto Rico por una fracción. \n \nEl numerador de la fracción son los ingresos exentos cuyo origen es en Puerto Rico de conformidad con la Sección 933, menos los gastos deducibles que corresponden a \nesos ingresos.\n \nEl dominador es la cantidad total de los ingresos sujetos a las contribuciones de Puerto Rico menos los gastos deducibles que corresponden a esos ingresos. Esta fracción \nse multiplicada por las contribuciones pagadas o acumuladas a Puerto Rico. \nFórmula para la reducción de las contribuciones extranjeras:\nIngresos de fuentes de Puerto Rico que no están \nsujetas a la contribución federal de conformidad \ncon la Sección 933 del IRC menos los gastos \ndeducibles que les corresponden a esos ingresos\nX\n= \nContribuciones pagadas \no acumuladas\nReducción de las \ncontribuciones extranjeras\nTotal de los ingresos sujetos a la contribución de \nPuerto Rico, menos las gastos deducibles que les \ncorresponden a esos ingresos\n","Redeterminaciones del crédito por impuesto extranjero\nSi reclama un crédito por impuesto extranjero pagado y recibe un reembolso de la totalidad o parte de esas \ncontribuciones un año después, usted debe presentar una declaración enmendada que reduzca las contribuciones \nacreditadas por la cantidad reembolsada.\nSi reclama el crédito por impuesto extranjero acumulado en lugar de los impuestos extranjeros pagados, \nsu crédito debe redeterminarse en alguna de las siguientes situaciones.\u0007\u0007\u0007\n1. \nCuando se pagan sus contribuciones acumuladas se diferencian del monto que reclamó como un crédito.\n2. \nNo paga las contribuciones acumuladas en los 2 años posteriores al cierre del año contributivo al que están \nadjudicadas.\n3. \nLuego de pagar las contribuciones acumuladas, usted recibe un reembolso total o parcial de estas.\nAviso: A partir del año 2021, el Anexo C del Formulario 1116 se utiliza para informar la redeterminación del crédito por \nimpuesto extranjero. Este formulario está fuera del alcance del programa de VITA.\nCrédito por impuesto extranjero - 32\n","Otras contribuciones – 33\nOtras contribuciones\nGanancias sujetas a la contribución sobre el trabajo por cuenta propia.\nIncluye \n• \u0007\nGanancias netas del trabajo por cuenta propia\n(SE, por las siglas en inglés) de trabajadores que\nno sean empleados de una iglesia de $400 o más.\n• \u0007\nIngresos de una sociedad colectiva y pagos\ngarantizados.\n• \u0007\nSueldos de empleados de iglesias y otras\norganizaciones religiosas (no ministros), si obtuvo\ningresos de al menos $108.28.\n• \u0007\nServicios prestados como ministro, miembro de\nuna orden religiosa que no ha tomado el voto de\npobreza o un practicante de ciencia cristiana\n(a menos que el IRS haya aprobado una exención).\n• \u0007\nIngresos procedentes la renta agrícola si usted\nparticipó materialmente en la producción o\nadministración de productos agrícolas en dichas\ntierras.\n• \u0007\nDinero en efectivo o un pago en especie del\nDepartamento de Agricultura por participar en un\nprograma de desvío de tierras.\n• \u0007\nHonorarios y otros pagos recibidos a cambio de\nservicios como director de una sociedad anónima.\n• \u0007\nIngresos procedentes de la venta al por menor\nde periódicos si usted tenía 18 años o más y se\nquedaba con las ganancias.\n• \u0007\nIngresos recibidos de un vendedor directo.\n• \u0007\nIngresos de determinados miembros de la\ntripulación de buques pesqueros con tripulaciones\nnormalmente de menos de 10 personas.\n• \u0007\nHonorarios como empleado de la administración\nestatal o local si sólo se le pagó a base de\nhonorarios y el empleo no estaba cubierto por un\nacuerdo de cobertura de la seguridad social federal-\nestatal.\n• \u0007\nHonorarios recibidos en calidad de fiduciario\nprofesional, o en calidad de fiduciario no profesional\nsi los honorarios están relacionados con la\nparticipación activa en la operación de los negocios\ndel patrimonio, o con la gestión de un patrimonio\nque requirió actividades de gestión extensas\ndurante un largo período.\nNo incluye \n• \u0007\nSalarios, honorarios, etc. sujetos a la retención del\nSeguro Social y Medicare recibidos por prestar\nservicios como empleado.\n• \u0007\nHonorarios recibidos por prestar servicios como\nnotario público.\n• \u0007\nIngresos procedentes de la renta de bienes\ninmuebles no en el curso de una comercio o\nnegocio como agente de bienes inmuebles.\n• \u0007\nIngresos procedentes de la renta agrícola si usted\nno participó materialmente en la producción o\nadministración de productos agrícolas en dichas\ntierras.\n• \u0007\nIngresos por dividendos e intereses obtenidos no en\nel curso de un negocio o comercio como distribuidor\nde acciones y valores.\n• \u0007\nPérdidas netas de operación de años anteriores.\n• \u0007\nGanancia o pérdida por la venta o el intercambio\nde activos de capital, o de otra propiedad que\nno se mantienen como acciones o inventario\nen un comercio o negocio, o que se mantienen\nprincipalmente para ventas en el curso de un\ncomercio o negocio ordinario.\n• \u0007\nAviso: ni la aportación de un propietario a un plan\nKeogh ni la deducción por el seguro médico del\ntrabajador por cuenta propia están permitidas para\nla contribución sobre el trabajo por cuenta propia en\nel Anexo SE o el Formulario 1040-PR.\n","Otras contribuciones (continuación)\nResumen de los métodos para calcular la contribución sobre el trabajo por cuenta propia\nExisten tres maneras de calcular las ganancias netas del trabajo por cuenta propia:\n1.\nEl método regular\n2. El método opcional no agrícola\n3. El método opcional agrícola\nUsted debe utilizar el método regular a menos que sea elegible para utilizar uno o ambos de los métodos opcionales.\n¿Por qué se utiliza el método opcional? Se utilizan los métodos opcionales cuando usted tiene una pérdida o una ganancia \nneta mínima y se da alguno de los siguientes casos:\n• \u0007\nDesea recibir un crédito para la cobertura del beneficio del Seguro Social.\n• \u0007\nTiene derecho a un crédito tributario adicional por hijos (un método opcional puede aumentar sus ingresos del\ntrabajo, lo que podría aumentar su crédito).\n• \u0007\nIncurrió en gastos de cuidado de niños o personas dependientes por los que podría reclamar un crédito (un\nmétodo opcional puede aumentar sus ingresos del trabajo, lo que podría aumentar su crédito).\n• \u0007\nTiene derecho a un crédito por ingreso del trabajo (un método opcional puede aumentar sus ingresos del trabajo,\nlo que podría aumentar su crédito).\nConsecuencias de la utilización de un método opcional. La utilización de un método opcional podría aumentar su \ncontribución sobre el trabajo por cuenta propia. Pagar más contribuciones sobre el trabajo por cuenta propia podría hacer que \nreciba mayores beneficios cuando se jubile. \nSi utiliza uno de los dos métodos opcionales o ambos, debe calcular y pagar la contribución sobre el trabajo por cuenta propia \nadeudada con alguno de estos métodos incluso si hubiera tenido una contribución menor o ninguna contribución utilizando el \nmétodo regular.\nLos métodos opcionales pueden utilizarse solo para calcular su contribución sobre el trabajo por cuenta propia. Para calcular la \ncontribución sobre los ingresos, incluya sus ganancias reales en los ingresos brutos, independientemente del método que utilizó \npara determinar la contribución sobre el trabajo por cuenta propia.\nA los efectos del alcance del programa de VITA/TCE, no utilizará el método opcional agrícola.\nLa contribución sobre el trabajo por cuenta propia consiste en la contribución del Seguro Social (12.4%) y la contribución \nde Medicare (2.9%) sobre las ganancias de los trabajadores que trabajan por cuenta propia y no tienen retenciones de un \nempleador.\nPara el año 2022, el monto máximo de los ingresos del trabajo por cuenta propia sujeto al seguro social es de $147,000.\nLas contribuciones de Medicare se imponen con una tasa de contribución estándar del 2.9% sobre los sueldos, salarios e \ningresos agrícolas o de negocios que obtienen trabajadores por cuenta propia.\nSi espera adeudar contribuciones sobre el trabajo por cuenta propia de $1,000 dólares o más para el año 2022, es posible que \ntenga que hacer pagos de contribuciones estimados. Para calcular los pagos exigidos, utilice el Formulario 1040-ES.\nOtras contribuciones – 34\n","Starting TaxSlayer® – 35\nStarting - New Return Flow Chart\nStart New Tax Return\nInput SSN\nSelect \nFiling Status\nEnter personal information for the taxpayer and spouse (if \napplicable). Caution: TaxSlayer automatically completes \nthe spouse’s last name based on the information you typed \nfor the taxpayer’s last name. You can change this box if \nthe spouse has a different last name.\nEnter Dependent Information (if applicable). Caution: \nTaxSlayer completes the Last Name box based on the \ntaxpayer’s last name. You can change this information if \nthe dependent has a different last name.\nEnter IRS “IP PIN” Individual \nPersonal Identity Protection \nNumbers for Taxpayer/\nSpouse and/or Dependents \n(if applicable).\nComplete the Income \nsection.\nComplete the Adjustments \nsection.\nEnter the Standard or \nItemized Deductions\nEnter the Basic Credits \nOther Taxes, Payments, Tax \nEstimates and Other required \nSchedules and Forms.\nQuality Review\nRun the e-file validation and \nCreate the e-file.\nPrint tax return\nTaxpayer signs required \nforms such as Form 8879\nStarting a New Return\nCollate copies\nCreate a NEW Return – Select Start New Tax Return\nSelect the Correct Filing Status\nPublication 4696 (PR)\nTaxSlayer Screen shots\nTAB 1: Starting TaxSlayer\n(Note to the Editor: Insert these Screen shots under Create a NEW Return)\nPage 39 out of 60:\nPub 4696(PR) Page 40 out of 60\nHint: Check “NEW” to input Dependent Information.\nComienzo - Diagrama de flujo para una nueva declaración\nCómo comenzar una nueva declaración de impuestos \nComience una nueva declaración\nde impuestos.\nIngrese el número de seguro \nsocial (SSN).\nSeleccione el estado civil para los \nefectos de la declaración.\nIngrese la información personal del contribuyente y cónyuge \n(si corresponde). Aviso: TaxSlayer completa automáticamente \nel apellido del cónyuge según la información que usted ingresó \nen el apellido del contribuyente. Puede cambiar esta casilla si \nel cónyuge tiene un apellido diferente.\n Aviso: TaxSlayer completa la casilla del apellido según el \napellido del contribuyente. Puede cambiar esta información \nel dependiente tiene un apellido diferente.\nIngrese los números de protección \nde la identidad personal (“IP PIN”) \ndel IRS correspondientes al \ncontribuyente/cónyuge o personas \ndependientes (si corresponde).\nComplete la sección de Ingresos. \nComplete la sección de Ajustes. \nIngrese las deducciones estándar \no detalladas.\nIngrese los créditos básicos, otras \ncontribuciones, pagos \ny estimaciones de contribuciones \ny otros anexos y formularios \nrequeridos. \nRevisión de calidad.\nPonga en marcha la validación \ndel e-file y cree el e-file. \nImprima la declaración de\nimpuestos.\nRecopile las copias.\nCree una NUEVA declaración: seleccione comenzar una nueva declaración \nSeleccione el estado civil para efectos de la declaración correcto.\nCómo comenzar a utilizar TaxSlayer® – 35\nComenzar/Editar una declaración \nde impuestos 1040 \n<Esc> para salir o <Enter> para obtener una lista de los clientes\nSeleccione el estado civil para efectos de la declaración correcto.\nIngrese una opción:\nEl contribuyente firma los formularios\nrequeridos, por ejemplo, el Formulario\n8879.Ingrese la información de las \npersonas dependientes (si corresponde). \n1. Soltero\n2. Casado que radica una declaración conjunta\n3. Casado que radica una declaración por separado\n4. Cabeza de familia\n5. Cónyuge sobreviviente\n6. Programa del Formulario 1040NR\n0. Salir\n","Starting TaxSlayer® – 36\nEnter the Taxpayer’s and Spouse’s Information \nUse Publication 4696(PR), VITA/TCEPuerto Rico Resource Guide (Tab A) to determine Residency Status for U.S. \nTax Purposes.\nStarting a New Return (continued)\nStarting TaxSlayer® – 36\nEnter the Taxpayer’s and Spouse’s Information \nUse Publication 4696(PR), VITA/TCEPuerto Rico Resource Guide (Tab A) to determine Residency Status for U.S. \nTax Purposes.\nStarting a New Return (continued)\nCómo comenzar una nueva declaración de impuestos (continuación)\nIngrese la información del contribuyente y del cónyuge.\nUtilice la Publicación 4696(PR), Guía de recursos para Puerto Rico sobre VITA/TCE, (Tab A) para determinar la \ncondición de residencia a los efectos de las contribuciones de los Estados Unidos. \nCómo comenzar a utilizar TaxSlayer® – 36\nPregunta\nSí\nNo\nAceptar\nCancelar\n¿Usted es un residente bona fide de Puerto Rico?\nIngreso de información personal\n Información del contribuyente \n Nombre:\nNúmero de Seguro Social: \n Fecha de nacimiento: / /\nOcupación:\n Información del cónyuge\n Nombre:\nA = solicitado, N = extranjero no residente o SSN: - - \n Fecha de nacimiento: / /\nOcupación:\n Dirección en los\n Estados Unidos Marque aquí en el caso de una dirección en el extranjero \n Dirección de la calle:\nApto.:\n Código postal:\n - \n Ciudad/Oficina postal:\nEstado: \nTeléfono 1:\n( ) - Teléfono 2: ( ) - Teléfono 3:\n( ) - \n Correo electrónico: \n","Starting TaxSlayer® – 37\nAlways use Form 1040, except for bona fide residents of Puerto Rico filing a U.S. return just to claim the additional \nchild tax credit.\nEnter Taxpayer’s dependents (Name, Age, SSN, Relation, Months in Home, etc.)\nStarting a New Return (continued)\nStarting TaxSlayer® – 37\nAlways use Form 1040, except for bona fide residents of Puerto Rico filing a U.S. return just to claim the additional \nchild tax credit.\nEnter Taxpayer’s dependents (Name, Age, SSN, Relation, Months in Home, etc.)\nStarting a New Return (continued)\nCómo comenzar una nueva declaración de impuestos\n(continuación)\nSiempre utilice el Formulario 1040, excepto para los residentes bona fide de Puerto Rico que presentan una \ndeclaración de impuestos federal solo para reclamar el crédito tributario adicional por hijos.\nIngrese los dependientes del contribuyente (nombre, edad, número de seguro social, relación, meses en el hogar, etc.).\nCómo comenzar a utilizar TaxSlayer® – 37\nImprimir la declaración en el formulario\nPregunta\n¿Desea ingresar ahora a las personas dependientes?\nAceptar\nCancelar\nDescripción\n0.\nSalir\n1.\nFormulario 1040PR\n2.\nFormulario 1040SS\n3.\nFormulario 1040\nSí\nNo\n","Starting TaxSlayer® – 38\nComplete Form W-2 to report the salaries of federal employees working in Puerto Rico. Also, Form W-2 is used to \nreport salaries and other compensation for services performed in the United States. \nStarting a New Return (continued)\nCómo comenzar a utilizar TaxSlayer® – 38\n¿Desea ingresar ahora los Formularios W-2? \nComplete el Formulario W-2 para informar los sueldos de los empleados federales que trabajan en Puerto Rico. \nAdemás, se utiliza el Formulario W-2 para informar los sueldos y otras compensaciones por los servicios prestados\nen los Estados Unidos.\nPregunta\nCómo comenzar una nueva declaración de impuestos \n(continuación)\nSí\nNo\n","Additional Child Tax Credit TaxSlayer® – 39\nTab 2 – TaxSlayer-: Additional Child Tax Credit \nSelect the Filing Status and \nComplete the Personal\nInformation Section.\nDetermine the\nresidency status and \ncheck Yes if the\ntaxpayer is a Bona \nfide resident of\nPuerto Rico.\nRemember: In\ngeneral, Section 933 \nof the Internal\nRevenue Code states\nthat if you are a\nresident of Puerto\nRico for the en re\ntax year, you are\nconsidered a bona\nfide resident.\nHint, if the\ntaxpayer is filing a\nU.S. tax return just\nto claim the\nAdditional Child\nTax Credit and the\nearned income is\nonly from Puerto\nRico souces, select\nForm 1040PR or\nForm 1040SS.\nTaxpayers with self-employment \nincome can claim the additional \nchild tax credit on Form 1040-PR \nor Form 1040-SS.\nAdditional Child Tax Credit (ACTC)\nA. Residents of Puerto Rico who files a Federal Tax Return just to claim the ACTC. \nExample: Edward Rico and Angelina Alta are married, Edward works for a private company in \nPuerto Rico and file a joint return only to claim the ACTC. His wages for this year were $25,000. They have \ntwo qualifying children. (see Form 1040 -SS for Edward and Angelina on Page 44). \nSelect Form W-2 PR if the taxpayer works for the local government or for the private sector in Puerto Rico.\nCrédito tributario adicional por hijos (ACTC, por las siglas en inglés)\nA. Residentes de Puerto Rico que presentan una declaración federal solo para reclamar el crédito adicional por hijos.\nEjemplo: Edward Rico y Angelina Alta están casados, Edward trabaja para una compañía privada en Puerto Rico y \nradican una declaración conjunta solo para reclamar el crédito adicional por hijos.\n Su salario para este año fue de $25,000. Tienen dos hijos calificados. (Consulte el Formulario 1040-SS de Edward y \nAngelina que aparece en la página 44).\nSeleccione el Formulario W-2 PR si el contribuyente trabaja para el gobierno local o para el sector privado en Puerto Rico.\n Comenzar/Editar una declaración \nde impuestos 1040 \n <Esc> para salir o <Enter> para obtener una lista de los clientes\nSeleccione el estado civil para efectos de la declaración correcto.\n1. Soltero\n2. Casado que presenta una declaración conjunta\n3. Casado que presenta una declaración por separado\n4. Cabeza de familia\n5. Cónyuge sobreviviente\n6. Programa del Formulario 1040NR\n0. Salir\nIngrese una opción:\nSIGUIENTE\nFormulario 8840 - Declaración de la excepción del vínculo cercano \npara extranjeros \n¿Usted es un residente bona fide de Puerto Rico?*\n Sí \n No\n Formulario 1040\n Formulario 1040PR\n Formulario 1040SS\nCrédito tributario adicional por hijos con TaxSlayer®– 39\nSeleccione el estado civil \npara efectos de la declaración \ny complete la sección de \ninformación personal. \nConsejos: si el \ncontribuyente presenta \nuna declaración de \nimpuestos federal para \nreclamar el crédito \ntributario adicional por \nhijos y los ingresos del \ntrabajo solo provienen \nde fuentes de Puerto \nRico, seleccione el \nFormulario 1040PR o el\nFormulario 1040SS.\nLos contribuyentes con ingresos \ndel trabajo por cuenta propia \npueden reclamar el crédito \nadicional por hijos en el Formulario \n1040-PR o el Formulario 1040-SS. \nDetermine la condición de \nresidencia y seleccione \nSí si el contribuyente es \nun residente bona fide \nde Puerto Rico. Recuerde: \ngeneralmente, la Sección \n933 del Código Federal \nde Rentas Internas \nestablece que si usted es \nun residente de Puerto \nRico durante todo el año \ncontributivo, se considera \nque usted es un residente \nbona fide.\n","Additional Child Tax Credit TaxSlayer® – 40\nInput Wages from\nForm\t\r W-‐2PR.\nInput Social Security\nWages from Form\t\r W-‐2PR.\nInput Medicare Wages from\nForm\t\r W-‐2PR.\nClick “BEGIN” to input Form W-2PR.\nHints: Input the amounts of Wages, Social Security Wages and Medicare Wages.\nAdditional Child Tax Credit (ACTC) (continued)\nNEW The additional child tax credit is \navailable with one qualifying child.\nFor tax year 2022, bona fide residents of \nPuerto Rico with one qualifying child who are \nnot required to file a U.S. income tax return \nand have Social security and Medicare taxes \nwithheld from their wages or paid SE tax will \nbe eligible to claim the credit..\nCrédito tributario adicional por hijos con TaxSlayer®– 40\ncrédito tributario adicional por hijos (ACTC) (continuación)\nNUEVO: El crédito tributario adicional por hijos se \nencuentra disponible con solo un hijo calificado.\nPara el año contributivo 2022, los residentes \nbona fide de Puerto Rico que tengan un hijo \ncalificado, que no estén obligados a presentar una \ndeclaración de impuestos federal y que hayan \npagado la contribución sobre el trabajo por cuenta\npropia o cuyos salarios tengan retenciones de las \ncontribuciones de Seguro Social o Medicare serán \nelegibles para reclamar el crédito.\nHaga clic en “COMENZAR” para ingresar el Formulario W-2PR.\nConsejos: Ingrese los salarios, salarios del Seguro Social y salarios de Medicare.\nIngrese los salarios del \nFormulario W-2PR.\nIngrese los salarios del Seguro \nSocial del Formulario W-\n‐2PR.\nIngrese los salarios de \nMedicare del Formulario \nW-\n‐2PR.\nSIGUIENTE\nCOMENZAR\nCOMENZAR\nCOMENZAR\nCOMENZAR\nCOMENZAR\nATRÁS\nIngresos\nSueldos y salarios (Puerto Rico) Formulario W-2PR\nGanancia o pérdida del negocio Anexo C\nTransacciones con tarjetas de pago y redes de terceros Formulario 1099-K\nGanancias o pérdidas procedentes de la agricultura Anexo F\nIngresos derivados de fuentes dentro de Puerto Rico\nTodo el programa profesional de TaxSlayer exige entradas en dólares de \nnúmeros enteros. Debe redondear todos los montos al número entero más \ncercano en dólares.(Ejemplo de monto en números enteros en dólares: 1200 \nNO 1200.49)\nEIN del empleador:\n-\nNombre del empleador: \nDirección en los Estados Unidos\n Marque aquí en el caso de una dirección en el extranjero \nDirección de la calle: \nCódigo postal:\n- \nCiudad/Oficina postal:\nEstado: \nSalarios \nComisiones: \nBonificaciones: \nPropinas \nSalarios del Seguro Social: \nContribución del Seguro Social retenida:\n0\nSalarios de Medicare : \nContribución de Medicare retenida:\n0\nIngreso de información del Formulario W-2PR\nAceptar\nCancelar\n","Additional Child Tax Credit TaxSlayer® – 41\nLine\t\r 18. Check line 18\t\r to\t\r \ninput income derived from\nsources within Puerto\t\r Rico\nfrom Form W-‐2PR.\nAdditional Child Tax Credit (ACTC) (continued)\nTIP: In order for Form \n1040 PR/SS to cal-\nculate the Additional \nChild Tax Credit you \nmust enter the amount \nof Income Derived \nfrom Sources within \nPuerto Rico\nImportant: Input the \nIncome derived from \nPuerto Rico sources\nCrédito tributario adicional por hijos con TaxSlayer®– 41\n(continu\nCrédito tributario adicional por hijos (ACTC) \nación)\nCONSEJOS: Para \nque el Formulario \n1040 PR/SS calcule \nel crédito adicional \npor hijos, debe \ningresar el monto \nde los ingresos \nderivados de fuentes \nde Puerto Rico. \nImportante: anote \nlos ingresos \nderivados de fuentes \nde Puerto Rico. \nSIGUIENTE\nEDITAR\nCOMENZAR\nCOMENZAR\nCOMENZAR\nCOMENZAR\nIngresos\nW-2PR\nDeclaración de salarios y contribuciones (Puerto Rico)\nGanancia o pérdida de negocio\nSe informan en el Anexo C\nFormulario 1099-K \nTransacciones con tarjetas de pago y redes de terceros \nGanancias o pérdidas procedentes de la agricultura \nSe informan en el Anexo F\nIngresos de Puerto Rico \nIngresos imponibles de fuentes dentro de Puerto Rico\nATRÁS\nAdditional Child Tax Credit TaxSlayer® – 41\nLine\t\r 18.\t\r Check line 18\t\r to\t\r \ninput\t\r income\t\r derived from\nsources\t\r within Puerto\t\r Rico\nfrom\t\r Form\t\r W-‐2PR.\nAdditional Child Tax Credit (ACTC) (continued)\nTIP: In order for Form \n1040 PR/SS to cal-\nculate the Additional \nChild Tax Credit you \nmust enter the amount \nof Income Derived \nfrom Sources within \nPuerto Rico\nImportant: Input the \nIncome derived from \nPuerto Rico sources\nMenú de ingresos\nIngrese una opción:\n1. Sueldos, salarios, propinas (W-2) .. . . . . . . . . . [ 25000 ]\n2. Intereses o dividendos (Anexo B, 8815) . . . . .. . . .[\n0 ]\n3. Intereses o dividendos (Menos de $1500) . . . . . . . .[\n0 ] \n4. Reembolsos estatales y locales (1099-C, Casilla 2) . . [\n0 ] \n5. Pensión para el cónyuge divorciado recibida . . . . . .[\n0 ] \n6. Ingresos/Pérdidas del negocio (Anexo C, C-EZ, 1099MISC) .[\n0 ] \n7. Ganancia/Pérdida de capital (Anexo D) . . . . . . . .[\n0 ] \n8. Venta a plazos (6252)\n9. Otras ganancias/pérdidas (4797, 8824) . . . . . . . . .[\n0 ] \n10. \u0007\nDistribuciones de una cuenta personal de jubilación\n(IRA)/de pensión (1099, RRB-1099-R). . . . . . . . . . [\n0 ]\n11. Rentas, regalías, entidades (Anexo E,K-1, 4835, 8582). [\n0 ] \n12. Ingresos procedentes de la agricultura (Anexo F) . . . [\n0 ] \n13. Compensación por desempleo (1099-C, Casilla 1) . . . . [\n0 ] \n14. Beneficios de Seguro Social (1099-SSA, RRB.1099). . . . [\n0 ] \n15. Otros ingresos (W-2G, 2555) . . . . . . . . . . . . . .[\n0 ] \n* 16. Total de los ingresos . . . . . . . . . . . . . . . . .[ 25000 ]\n17. Formulario 1099-MISC\n18. Ingresos derivados de fuentes dentro de Puerto Rico . .[\n0 ] \n0. Salir\nLínea 18. Verifique la línea \n18 para ingresar los ingresos \nderivados de fuentes de Puerto \nRico del Formulario W-2PR.\nIngresos derivados de fuentes dentro de Puerto Rico: $\n","Crédito tributario adicional por hijos con TaxSlayer®– 42\nCrédito tributario adicional por hijos (ACTC) (continuación)\nResponda las preguntas de debida diligencia\n•\n¿Ha comprobado que el contribuyente no ha cedido el reclamo de este dependiente a otra persona?\n•\n¿Recibió información precisa para determinar que el contribuyente es elegible para reclamar el crédito y por esa cantidad?\nLa Ley Federal de \nProtección de los \nVoluntarios de 1997 \n(la Ley VPA o la Ley) \ntiene como objetivo \npromover el voluntariado \nlimitando, y en muchos \ncasos eliminando por \ncompleto, el riesgo \nde responsabilidad \ncivil de un voluntario \ncuando actúa para \norganizaciones sin ánimo \nde lucro o entidades \ngubernamentales. Usted \nestá protegido por la Ley \nFederal de Protección \nde los Voluntarios de \n1997 siempre y cuando \nsólo esté preparando \ndeclaraciones dentro \nde los parámetros del \nprograma VITA/TCE. \nCertificación de elegibilidad para el crédito\nMarque la casilla si la persona dependiente no tiene un SSN/ITIN/ATIN\n¿Esta persona era ciudadano estadounidense, nacional estadounidense o extranjero residente en los Estados Unidos? \n(Consulte la Publicación 519 para ver la definición de nacional estadounidense o de extranjero residente en los Estados \nUnidos). Si no lo era, no puede reclamar el crédito tributario por hijos ni el crédito para otras personas dependientes \npara esta persona. * \n Sí\n No\nLa Regla 6695 del IRS se enfoca en el requisito de conocimiento de las reglas de \ndiligencia debida. \nExiste una multa de $545 por crédito en el caso de incumplir con los requisitos de \ndiligencia debida.\nFormulario 8867 - Menú de la lista de verificación del preparador para la diligencia debida\n1. Diligencia debida para todos los créditos reclamados . . . . . . .[ RESPONDIDO ]\n2. Documentos en los que se basan, de haberlos . . . . . . . . . . . [ ]\n3. Debida diligencia para el crédito por ingreso del trabajo (EIC) . [No corresponde]\n4. Notas del preparador para el EIC sobre la debida diligencia . ... [ ]\n5. \u0007\nDiligencia debida para el crédito tributario por hijos . . . . . .[ RESPONDIDO ]\n6. \u0007\nDebida diligencia para el crédito tributario de oportunidad para\nlos estadounidenses . . . . . . . . . . . . . . . . . . . . . . . [no corresponde]\n7. Debida diligencia para el jefe de familia . . . . . . . . . . . . [no corresponde]\n8. Certificación de elegibilidad para el crédito . . . . . . . . . . [ CERTIFICADO ]\n9. Notas sobre debida diligencia para el Formulario 8867 . . . . . . [ ]\n10. Avisos de debida diligencia\n0. Salir\nIngrese una opción:\nLa Regla 6695 del IRS se enfoca en el requisito de conocimiento de las reglas de diligencia debida. \nExiste una multa de $545 por crédito en el caso de incumplir con los requisitos de diligencia \ndebida.\n","Crédito tributario adicional por hijos con TaxSlayer®– 43\nCrédito tributario adicional por hijos (ACTC) (continuación)\nConsejos: Verifique la lista de formularios para la declaración, diríjase a “Resumen del listado de \nformularios del cliente”\nLISTA DE FORMULARIO PARA ESTA declaración \nFORMULARIO 1040 (PR) \nFORMULARIO W-2PR\nFORMULARIO 8812 (crédito tributario ADICIONAL POR HIJOS)\nFORMULARIO 8879 (AUTORIZACIÓN DE LA FIRMA DE E-FILE)\n* RESUMEN BREVE *\n RESUMEN\nFEDERAL\n ESTADO CIVIL PARA EFECTOS DE LA DECLARACIÓN 2\n TOTAL DE INGRESOS\n0\n TOTAL DE AJUSTES\n0\n INGRESO BRUTO AJUSTADO\n0\n DEDUCCIONES\n0\n EXENCIONES\n0\n INGRESO IMPONIBLE\n0\n CONTRIBUCIÓN \n0\n CRÉDITOS\n0\n PAGOS\n6,600\n REEMBOLSOS\n6,600\n MONTO ADEUDADO\n0\n","Additional Child Tax Credit TaxSlayer® – 44\nAdditional Child Tax Credit – Form 1040 – SS (English version)\nExample: Edward Rico and Angelina Alta have two qualifying children (ages 3 and 9 years old) \nthat entitled them to claim the additional child tax credit. Edward works for a private company \nin Puerto Rico and file a joint return only to claim the ACTC. His wages for this year were \n$25,000 (had Social Security and Medicare taxes withheld; $1,550 and $362.50, respectively). \nThey have two qualifying children (Juan and Linda).\nDO NOT FILE\nSeptember 20, 2022\nDRAFT AS OF\nForm 1040-SS\n2022\nU.S. Self-Employment Tax Return \n(Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)\nDepartment of the Treasury \nInternal Revenue Service \nU.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico\nOMB No. 1545-0074 \nFor the year Jan. 1–Dec. 31, 2022, or other tax year beginning \n, 2022, and ending \n, 20\nPlease type or print.\nYour first name and initial \nLast name \nYour social security number \nIf a joint return, spouse’s first name and initial \nLast name \nSpouse’s social security number \nHome address (number, street, and apt. no., or rural route) \nCity, town or post office, commonwealth or territory, and ZIP code \nForeign country name \nForeign province/state/county \nForeign postal code \nAt any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, gift, or \notherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .\n.\n.\n.\n.\n.\n.\n.\nYes \nNo\nPart I \nTotal Tax and Credits \n1 \nFiling status. Check the box for your filing status. See instructions. \nSingle\nMarried filing jointly\nMarried filing separately (MFS)\nHead of household\nQualifying surviving spouse\nIf you checked the MFS box, enter spouse’s social security no. above and full name here:\n2 \nQualifying children. Complete only if you are a bona fide resident of Puerto Rico and you are claiming the additional child tax \ncredit. See instructions. If more than four qualifying children, see instructions and check here .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n(a) First name \n \nLast name \n(b) Child’s social security number \n(c) Child’s relationship to you \n3 \nSelf-employment tax from Part V, line 12 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 \nHousehold employment taxes (see instructions). Attach Schedule H (Form 1040) .\n.\n.\n.\n.\n.\n.\n4 \n5 \nAdditional Medicare Tax. Attach Form 8959 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5\n6\nTotal tax. Add lines 3 through 5. See instructions \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n6\n7\n2022 estimated tax payments (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7\n8\nExcess social security tax withheld (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAdditional child tax credit from Part II, line 3 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10\nReserved for future use\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\n11 \na Credit for qualified sick and family leave wages from Schedule(s) H paid in\n2022 for leave taken before April 1, 2021 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11a\nb Credit for qualified sick and family leave wages from Schedule(s) H paid in\n2022 for leave taken after March 31, 2021, and before October 1, 2021 \n.\n.\n11b\n12\nTotal payments and credits (see instructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12 \n13\nIf line 12 is more than line 6, subtract line 6 from line 12. This is the amount you overpaid\n.\n.\n.\n.\n13\n14a\nAmount of line 13 you want refunded to you. If Form 8888 is attached, check here \n.\n.\n.\n.\n.\n14a \nb Routing number\nType: \nChecking\nSavings\nd Account number\n15\nAmount of line 13 you want applied to 2023 estimated tax .\n.\n.\n.\n.\n.\n15\n16 \nAmount you owe. If line 6 is more than line 12, subtract line 12 from line 6. See instructions \n.\n.\n.\n16\nThird Party \nDesignee \nDo you want to allow another person to discuss this return with the IRS? See instructions. \nYes. Complete the following.\nNo\nDesignee’s \nname \nPhone \nno. \nPersonal identification \nnumber (PIN) \nSign \nHere\nJoint return? \nSee instructions. \nKeep a copy \nfor your records.\nUnder penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and \nbelief, they are true, correct, and complete. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any \nknowledge.\nYour signature \nDate \nDaytime phone number\nIf the IRS sent you an Identity Protection PIN, \nenter it here \n(see instructions)\nSpouse’s signature. If a joint return, both must sign. \nDate\nIf the IRS sent your spouse an Identity Protection \nPIN, enter it here \n(see instructions)\nPaid \nPreparer \nUse Only\nPrint/Type preparer’s name\nPreparer’s signature\nDate\nCheck if \nself-employed\nPTIN\nFirm’s name\nFirm’s address\nFirm’s EIN\nPhone no.\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, \nsee instructions. \nwww.irs.gov/Form1040SS\nCat. No. 17184B\nForm 1040-SS (2022)\nc \nEDWARD\nRICO\nANGELINA\nALTA\n123 TABONUCO ST\nGUAYNABO PR 00968\n\u0014\n\u0014\nJUAN RICO\n125-XX-XXXX\nSON\nLINDA RICO\n126-XX-XXXX\nDAUGHTER\n1,913\n1,913\n1,913\n1,913\nVerify names and social \nsecurity numbers with \nsocial security cards.\nAll of the following tests \nmust be met to claim \nsomeone as a qualifying \nchild:\nRelationship test\nResidency test\nAge test\nSupport test\nCitizen, resident \nor national test\nType account numbers \nexactly as shown on check.\nFor savings account \nobtain a statement from \nthe financial institution to \nverify the routing number \nand account number.\nDO NOT FILE\nSeptember 20, 2022\nDRAFT AS OF\nForm 1040-SS (2022)\nPage 2 \nPart II \nBona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit—See instructions.\nTip: Bona fide residents of Puerto Rico may claim the additional child tax credit for one or more qualifying children.\n1 \nModified adjusted gross income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nWithheld social security, Medicare, and Additional Medicare taxes from Puerto Rico Form(s) 499R-2/\nW-2PR (attach copy of form(s)). If married filing jointly, include your spouse’s amounts with yours .\n.\n2 \n3 \nAdditional child tax credit. Use the Additional Child Tax Credit Worksheet in the instructions. Enter \nthe amount from line 19 of the worksheet here and on Part I, line 9 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \nPart III \nProfit or Loss From Farming—See the Instructions for Schedule F (Form 1040).\nName of proprietor \nSocial security number \nNote: If you are filing a joint return and both you and your spouse had a profit or loss from a farming business, see Joint returns and \nBusiness Owned and Operated by Spouses in the instructions for more information. \nSection A—Farm Income—Cash Method\nComplete Sections A and B. (Accrual method taxpayers, complete Sections B and C, and Section A, line 11.) \nDon’t include sales of livestock held for draft, breeding, sport, or dairy purposes. See instructions. \n1 \nSales of livestock and other items you bought for resale \n.\n.\n.\n.\n.\n.\n.\n1 \n2 \nCost or other basis of livestock and other items reported on line 1 .\n.\n.\n.\n2 \n3 \nSubtract line 2 from line 1 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4\nSales of livestock produce grains and other products you raised\n4\n25,000\n1,913\n1,913\nInclude all income under \nIRC Section 933. \n(see definition of Modified \nAdjusted Gross Income on \nthe instructions of Form \n1040SS or Form 1040 PR).\nAdditional Child Tax Credit (ACTC) (continued)\nCrédito tributario adicional por hijos con TaxSlayer®– 44\nCrédito tributario adicional por hijos (ACTC) (continuación)\nCrédito tributario adicional por hijos – Formulario 1040 – PR\nEjemplo: Edward Rico y Angelina Alta tienen dos hijos calificados (de 3 y 9 años de edad) que califican para \nel crédito tributario adicional por hijos. Edward trabaja para una compañía privada en Puerto Rico y presenta \nuna declaración conjunta solo para reclamar el ACTC. Su salario para este año fue de $25,000 (se retuvieron \ncontribuciones del Seguro Social y de Medicare: $1,550 y $362.50 respectivamente). \nTienen dos hijos calificados (Juan y Linda).\nVerifique los nombres y los \nnúmeros de seguro social con \nlas tarjetas de seguro social. \nEscriba los números de cuenta \nexactamente como aparecen \nen el cheque.\nEn el caso de las cuentas \nde ahorro, consiga una \ndeclaración de la institución \nfinanciera para verificar el \nnúmero de ruta, tránsito y el \nnúmero de cuenta. \n \nIncluya todos los ingresos de \nconformidad con la Sección \n933 del IRC (consulte la \ndefinición de ingreso bruto \najustado modificado que se \nincluye en las instrucciones \ndel Formulario 1040SS \no Formulario 1040 PR).\n Formulario 1040-SS (SP) (2022)\n Página 2 \nParte II \u0007\nResidentes bona fide de Puerto Rico que reclaman el Crédito Tributario por Hijos Reembolsable. \n Vea las instrucciones.\n Nota: Los residentes bona fide de Puerto Rico pueden reclamar el crédito tributario por hijos reembolsable para uno o más hijos calificados.\n 1 \u0007\nIngreso bruto ajustado modificado . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25,000\n 2 \u0007\nContribución del Seguro Social, Medicare y Medicare adicional de(de los) Formulario(S) de Puerto Rico 499R-2/W-2PR \n(adjunte la(s) copia(s) del(de los) formulario(s)). Si está casado y presenta una declaración conjunta, \nincluya las cantidades de su cónyuge con las suyas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . 2 1,913 \n 3 \u0007\nCrédito tributario adicional por hijos. Utilice la Hoja de Trabajo para el Crédito Tributario Adicional por Hijos en \nlas instrucciones Anote aquí el monto de la línea 19 de la Hoja de Trabajo y en la línea 9 de la Parte I . . . . . . . . . . . . . . . . . . 3 1,913\n Parte III Ganancias o pérdidas de negocio agropecuario. Vea las Instrucciones para el Anexo F (Formulario 1040), en inglés. \nSe deben cumplir todas las \nsiguientes pruebas para \nreclamar un menor \ndependiente calificado: \nPrueba de parentesco\nPrueba de residencia\nPrueba de edad\nPrueba de manutención\nPrueba de ciudadano, \nresidente o nacional\n","Crédito tributario adicional por hijos con TaxSlayer®– 45\nCrédito tributario adicional por hijos (ACTC) (continuación)\nB. Contribuyentes con ingresos tributables a Estados Unidos\nEjemplo: Francis Geneva y Dulce Carrizo están casados, ambos tienen menos de 65 años, presentan una declaración\nconjunta y tienen dos hijos, Elsa y Fabian, que tienen 4 y 11 años de edad, respectivamente. Sus hijos califican para el ACTC.\nFrancis es un empleado federal en Puerto Rico que recibe un Formulario W-2 que incluye $40,000 en la Casilla 1.\nLa responsabilidad contributiva de Puerto Rico para este año es de $1,500.\nAnexo 8812\nSi el contribuyente tiene ingresos sujetos a las contribuciones federales sobre los ingresos, se debe reclamar el crédito \nmediante el Formulario 1040 junto con el Anexo 8812.\nCréditos por Hijos Calificados \ny Otros Dependientes\nAdjunte al Formulario 1040(SP), 1040-SR(SP) o 1040-NR(SP).\nVisite www.irs.gov/Schedule8812SP para obtener las instrucciones \ny la información más reciente.\n2022\nANEXO 8812\n \nOMB No. 1545-0074\n(Formulario \n1040(SP)) \nDepartment of the Treasury\n \nAttachment\nInternal Revenue Service\n \nSequence No. 47 \nNombre(s) que aparece(n) en la declaración\nSu número de Seguro Social\nFRANCIS GENEVA AND DULCE CARRIZO\nXXX-XXX-XXXX\n｝\n｝\n☑ Sí. Reste la línea 11 de la línea 8. Anote el resultado.\n13 Anote la cantidad de la Hoja de Trabajo A para el Límite del Crédito . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13\n0\n14 \u0007\nAnote la cantidad menor entre la línea 12 y 13. Éste es su crédito tributario por hijos \ny su crédito por otros dependientes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14\n0\n Anote esta cantidad en la línea 19 del Formulario 1040(SP), 1040-SR(SP) o 1040-NR(SP) .\nSi la cantidad de la línea 12 es mayor que la cantidad de la línea 14, usted puede tomar el crédito tributario adicional por hijos en la línea 28 \ndel Formulario 1040 (SP), 1040-SR (SP), o 1040-NR (SP). Complete el Formulario 1040 (SP), 1040-SR (SP), o 1040-NR (SP) hasta la línea \n27 (y también la línea 11 del Anexo 3) antes de completar la Parte II-A. \nPara el Aviso sobre la Ley de Reducción de Trámites, vea las instrucciones. Cat. No. 59761M\nSchedule 8812 (Form 1040) (SP) 2022\n FRANCIS GENEVA AND DULCE CARRIZO XXX-XX-XXXX\n Parte I Crédito Tributario por Hijos y Crédito por Otros Dependientes\n 1 Anote la cantidad de la línea 11 de su Formulario 1040(SP), 1040-SR(SP) o 1040-NR(SP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 40,000\n 2a Anote los ingresos de Puerto Rico que usted excluyó . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a\n b Anote las cantidades de las líneas 45 y 50 de su Formulario 2555 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b\n c Anote la cantidad de la línea 15 de su Formulario 4563 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c\n d Sume las líneas 2a a 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d \n0\n 3 Sume las líneas 1 y 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 40,000 \n 4 Número de hijos calificados menores de 17 años de edad con el número de Seguro Social requerido 4 2\n 5 Multiplique la línea 4 por $2,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 \n4,000\n 6 \u0007\nNúmero de otros dependientes, incluyendo todo hijo calificado que no sea menor de \n17 años de edad o que no tenga el número de Seguro Social requerido . . . . . . . . . . . . . . . . . . . . . . . 6 0\n \u0007\nAviso: No se incluya a usted, su cónyuge, ni a cualquiera que no sea un ciudadano, nacional o extranjero residente de los \nEstados Unidos. Además, no incluya a ninguna persona que haya incluido en la línea 4. \n 7 Multiplique la línea 6 por $500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 \n0\n 8 Sume las líneas 5 y 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 \n4,000\n 9 Anote la cantidad listada a continuación que corresponda a su estado civil para efectos de la declaración. \n•\t\nCasado que presenta una declaración conjunta ---- $400,000\n•\t\nTodos los demás estados civiles --- $200,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 400,000\n 10 Reste la línea 9 de la línea 3. \n•\t\nSi es cero o menos, anote “-0-”\n.\n•\t\nSi es más de cero y no es un múltiplo de $1,000, anote el próximo múltiplo de $1,000. Por \n ejemplo, si el resultado es $425, anote “$1,000”; si el resultado es $1,025, anote “$2,000”\n, etcétera . . . . . . . . . . . . . . . . . . . . . . . . . 10 \n0\n 11 Multiplique la línea 10 por 5% (0.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 \n0\n 12 ¿Es la cantidad de la línea 8 mayor que la cantidad de la línea 11? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 4,000\n☐\u0007\nNo, NO CONTINÚE. No puede tomar el crédito tributario por hijos, el crédito por dependientes o el crédito tributario \nadicional por hijos. Saltee las Partes II-A y II-B. Anote -0- en las líneas 14 y 27. \n☑Sí. Reste la línea 11 de la línea 8. Anote el resultado. \nBORRADOR AL \n3 de agosto de \n2022 NO PRE-\nSENTAR ESTA \nDECLARACIÓN\n","Crédito tributario adicional por hijos con TaxSlayer®– 49\n","Ajustes a los ingresos – 47\nSi la deducción está \nrelacionada con \ningresos excluidos \na los efectos de la \ncontribución federal, \nno se puede reclamar \nla parte deducible de \nla contribución sobre \nel trabajo por cuenta \npropia en la línea 15. \nLa cuenta fiduciaria de \nla cuenta personal de \njubilación (IRA) debe \nestar en los Estados \nUnidos.\n11\n12\n13\n14\n15\n16\n17\n18\n19a\n20\n21\n22\n23\n25\n26\n24a\n24b\n24c\n24d\n24e\n24f\n24g\n24h\n24i\n24j\n24k\n24z\nAjustes a los ingresos\n Parte II Ajustes a los ingresos\n11 \u0007\nGastos del educador . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n12 \u0007\nCiertos gastos de negocio de reservistas de las Fuerzas Armadas, artistas escénicos \ny funcionarios del gobierno que prestan servicios a base de honorarios fijos. \nAdjunte el Formulario 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n13 \u0007\nDeducción por cuentas de ahorros médicos. Adjunte el Formulario 8889 . . . . . . . . . . . . . . . . . . . .\n14 \u0007\nGastos de mudanza para miembros de las Fuerzas Armadas. Adjunte el Formulario 3903 . . . . . .\n15 \u0007\nParte deducible del impuesto sobre el trabajo por cuenta propia. Attach Schedule SE . . . . . . . . . \n16 \u0007\nPlanes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia . . . . . . \n17 \u0007\nDeducción del seguro médico para personas que trabajan por cuenta propia . . . . . . . . . . . . . . . . \n18 \u0007\nMulta por retiro prematuro de ahorros . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n19a \u0007\nPensión para el cónyuge divorciado pagada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n b \u0007\nNúmero de Seguro Social del beneficiario de la pensión . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n c \u0007\nFecha del documento original de divorcio o acuerdo de \nseparación (vea las instrucciones): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n20 \u0007\nDeducción por aportaciones a una cuenta personal de jubilación (IRA) . . . . . . . . . . . . . . . . . . . . . \n21 \u0007\nDeducción por intereses sobre préstamos de estudios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n22 \u0007\nReservado para uso en el futuro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n23 \u0007\nDeducción por cuentas de ahorros médicos Archer MSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n24 \u0007\nOtros ajustes:\n a \u0007\nPago por juraduría (vea las instrucciones) . . . . . . . . . . . . . . . . . . . . . . . . . . .\n b \u0007\nGastos deducibles relacionados con ingresos declarados en la línea \n8l provenientes del alquiler de bienes muebles con fines de lucro . . . . . . . . \n c \u0007\nCantidad no tributable del valor de medallas Olímpicas y Paralímpicas \n \u0007\ny del premio monetario del USOC declarado en la línea 8m . . . . . . . . . . . . .\n d \u0007\nAmortización y gastos de reforestación . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n e \u0007\nReintegro de las prestaciones suplementarias por desempleo conforme \na la Trade Act of 1974 (Ley de Comercio de 1974) . . . . . . . . . . . . . . . . . . . . \n f \u0007\nAportaciones a planes de pensión conforme a la sección 501(c)(18)(D) . . . \n g \u0007\nAportaciones hechas por ciertos capellanes a planes conforme \na la sección 403(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n h \u0007\nHonorarios de abogados y costos judiciales relacionados con acciones \nque involucran ciertas demandas por discriminación ilegal \n(vea las instrucciones) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n i \u0007\nHonorarios de abogados y costos judiciales que pagó en conexión con \nun premio del IRS por información que usted dio al IRS y que ayudó \na detectar violaciones a la ley tributaria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n j \u0007\nDeducción de vivienda del Formulario 2555 . . . . . . . . . . . . . . . . . . . . . . . . . \n k \u0007\nDeducciones en exceso por gastos conforme a la sección 67(e) \nprovenientes del Anexo K-1 (Formulario 1041) . . . . . . . . . . . . . . . . . . . . . . . \n z \u0007\nOtros ajustes. Anote el tipo de ajuste y la cantidad: . . . . . . . . . . . . . . . . . . . .\n25 \u0007\nTotal de otros ajustes. Sume las líneas 24a a 24z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n26 \u0007\nSume las líneas 11 a 23 y la línea 25. Éstos son sus ajustes al ingreso. Anote aquí y en la línea \n10 del Formulario 1040(SP) o 1040-SR(SP) o en la línea 10a del Formulario 1040-NR(SP) . . . . .\n Anexo 1 (Formulario 1040) 2022\nAnexo 1 (Formulario 1040 (SP)) 2022\nPágina 2\nBORRADOR AL 27 \nde julio de 2022 NO \nPRESENTAR ESTA \nDECLARACIÓN\n","Crédito tributario adicional por hijos con TaxSlayer®– 48\n","Deductions\nOnly the allowable portion of the \nstandard or itemized deductions are \nreported on Form 1040.\n“Standard deduction modified due to \nexempt income under IRC \nSection 933”. Allowable portion of \nStandard Deduction $19, 425 = \n($67,500/$90,000) x $25,900.\n• \nIn most cases, your federal \nincome tax will be less if you \ntake the larger amount between \nstandard deduction or itemized \ndeductions.\nEffect of Puerto Rico exempt income on itemized deductions:\nItemized \nExpense\nDeduction \nAmount \nFormula: Allowable Portion\nDeduction\nMedical and Dental \n$4,000 \n(67,500 ÷ 90,000) x 4,000 \n$0*\nReal Estate Taxes \n$5,000 \n(67,500 ÷ 90,000) x 5,000 \n$3,750\nMortgage Interest \n$12,000 \n(67,500 ÷ 90,000) x 12,000 \n$9,000\nCharitable Contributions \n$6,000 \n(67,600 ÷ 90,000) x 6,000 \n$4,500\nTotal \n$27,000\n$17,250\n*Medical expenses must exceed 7.5% of the taxpayer’s Adjusted Gross Income.\nExhibit Allocation of Itemized Deduction for Mike and Maria – Medical Expenses\nDO NOT FILE\nJuly 21, 2022\nDRAFT AS OF\nSCHEDULE A \n(Form 1040) \nDepartment of the Treasury \nInternal Revenue Service \nItemized Deductions\nGo to www.irs.gov/ScheduleA for instructions and the latest information.\nAttach to Form 1040 or 1040-SR.\nCaution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.\nOMB No. 1545-0074\n2022\nAttachment \nSequence No. 07\nName(s) shown on Form 1040 or 1040-SR\nYour social security number\nMedical \nand \nDental \nExpenses \nCaution: Do not include expenses reimbursed or paid by others. \n1 Medical and dental expenses (see instructions)\n.\n.\n.\n.\n.\n.\n.\n1 \n2\nEnter amount from Form 1040 or 1040-SR, line 11 \n2 \n3 Multiply line 2 by 7.5% (0.075) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \n4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n4 \nTaxes You \nPaid \n5\nState and local taxes.\na State and local income taxes or general sales taxes. You may include \neither income taxes or general sales taxes on line 5a, but not both. If\nyou elect to include general sales taxes instead of income taxes, \ncheck this box .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5a\nb State and local real estate taxes (see instructions) .\n.\n.\n.\n.\n.\n.\n5b \nc State and local personal property taxes\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n5c \nd Add li\n5\nth\nh 5\n5d\nMIKE GALLATIN AND MARIA GRANITE\n3,000\n67,500\n5,063\n0\n3,750\n3 750\nExample: Mike Gallatin and Maria Granite are U.S. citizens and bona fide residents of Puerto Rico for the entire year. They \nfile a joint return and both are under age 65. This year, Mike earned $22,500 from Puerto Rico sources. Maria earned $67,500 \nfrom the U.S. Government. They have $27,000 of itemized deductions that do not apply to any specific type of income (see the \ntable below with the itemized deductions). \n$3,000 (Only the allowable \nportion is transferred to line 1 \n($4,000 x 0.75= $3,000)\nDO NOT FILE\nSeptember 1, 2022\nDO NOT FILE\nSeptember 1, 2022\nDO NOT FILE\nSeptember 1, 2022\nCity, town, or post office. If you have a foreign address, also complete spaces below. \nState\nZIP code\nForeign country name \nForeign province/state/county Foreign postal code \nspouse if filing jointly, want $3 \nto go to this fund. Checking a \nbox below will not change \nyour tax or refund. \nYou \nSpouse \nDigital \nAssets\nAt any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, \nexchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) \nYes \nNo\nStandard \nDeduction\nSomeone can claim:\nYou as a dependent\nYour spouse as a dependent\nSpouse itemizes on a separate return or you were a dual-status alien\nAge/Blindness You:\nWere born before January 2, 1958\nAre blind\nSpouse:\nWas born before January 2, 1958\nIs blind\nDependents (see instructions):\nIf more \nthan four \ndependents,\nsee instructions\nand check \nhere .\n.\n(2) Social security \nnumber\n(3) Relationship\nto you\n(4) Check the box if qualifies for (see instructions):\n(1) First name \nLast name\nChild tax credit\nCredit for other dependents\nIncome \nAttach Form(s) \nW-2 here. Also \nattach Forms \nW-2G and \n1099-R if tax \nwas withheld. \nIf you did not \nget a Form \nW-2, see \ninstructions.\n1 \na\nTotal amount from Form(s) W-2, box 1 (see instructions) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nb\nHousehold employee wages not reported on Form(s) W-2 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1b\nc\nTip income not reported on line 1a (see instructions)\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1c\nd\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n1d\ne\nTaxable dependent care benefits from Form 2441, line 26 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1e\nf\nEmployer-provided adoption benefits from Form 8839, line 29 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1f\ng\nWages from Form 8919, line 6 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1g\nh\nOther earned income (see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1h\ni\nNontaxable combat pay election (see instructions) .\n.\n.\n.\n.\n.\n.\n1i\nz\nAdd lines 1a through 1h \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1z\nAttach Sch. B \nif required.\n2a\nTax-exempt interest .\n.\n.\n2a \nb Taxable interest \n.\n.\n.\n.\n.\n2b \n3a\nQualified dividends .\n.\n.\n3a \nb Ordinary dividends .\n.\n.\n.\n.\n3b \n4a\nIRA distributions .\n.\n.\n.\n4a \nb Taxable amount .\n.\n.\n.\n.\n.\n4b \n5a\nPensions and annuities .\n.\n5a\nb Taxable amount .\n.\n.\n.\n.\n.\n5b\n6a\nSocial security benefits .\n.\n6a \nb Taxable amount .\n.\n.\n.\n.\n.\n6b \nc\nIf you elect to use the lump-sum election method, check here (see instructions) \n.\n.\n.\n.\n.\n7\nCapital gain or (loss). Attach Schedule D if required. If not required, check here \n.\n.\n.\n.\n.\n7\n8\nOther income from Schedule 1, line 10 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n8\n9\nAdd lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n9\n10 \nAdjustments to income from Schedule 1, line 26 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n10\n11\nSubtract line 10 from line 9. This is your adjusted gross income \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n11\nStandard \nDeduction for—\n• Single or \nMarried filing \nseparately,\n$12,950\n• Married filing\njointly or \nQualifying \nsurviving spouse, \n$25,900\n• Head of \nhousehold, \n$19,400\n• If you checked \nany box under \nStandard \nDeduction, \nsee instructions.\n12\nStandard deduction or itemized deductions (from Schedule A) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n12\n13\nQualified business income deduction from Form 8995 or Form 8995-A .\n.\n.\n.\n.\n.\n.\n.\n.\n13\n14\nAdd lines 12 and 13 .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n14\n15\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income .\n.\n.\n.\n.\n15\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \nCat. No. 11320B \nForm 1040 (2022)\n67,500\n67,500\n67,500\n67,500\n19,425\n19,425\n48,075\nDeducciones\nEjemplo: Mike Gallatin y Maria Granite son ciudadanos estadounidenses y residentes bona fide de Puerto Rico durante todo el \naño. Presentan una declaración conjunta y ambos tienen menos de 65 años. Este año, Mike obtuvo ingresos de $22,500 de \nfuentes de Puerto Rico. Maria obtuvo ingresos por un monto de $67,500 del gobierno de los Estados Unidos. Tienen $27,000 \nde deducciones detalladas que no se aplican a ningún tipo específico de ingreso (consulte la siguiente tabla que contiene las \ndeducciones detalladas).\nSolo la parte permitida de la deducción \nestándar o de las deducciones \ndetalladas se informa en el Formulario \n1040.\n“Deducción estándar modificada por \ningresos exentos de conformidad \ncon la Sección 933 del IRS”. Parte \npermitida de la deducción estándar \n$19,425 = ($67,500/$90,000) x\n$25,900.\n•\t\nEn la mayoría de los casos, su \ncontribución federal sobre los \ningresos será menor si toma \nlo mayor entre la deducción \nestándar y la deducción detallada.\nDeducciones con TaxSlayer® – 49\n*Los gastos médicos deben superar el 7.5% del ingreso bruto ajustado del contribuyente.\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Gastos médicos\n$3,000 (se transfiere solo la parte \npermitida a la línea 1 ($4,000 x \n0.75= $3,000) \nDeducciones detalladas\nVisite www.irs.gov/Schedule8812SP para obtener las instrucciones y la información más reciente. Adjunte \nal Formulario 1040, 1040-SR.\nPrecaución: Si está reclamando una pérdida neta calificada por desastre en el Formulario 4684, vea las \ninstrucciones para la línea 16.\n2022\nEfecto de los ingresos exentos de Puerto Rico sobre las deducciones detalladas:\nDeduccion detallada\nMonto del \ngasto\nFormula: Parte permitida\nDeduccion\nGastos medicos y dentales\n$4,000\n(67,500 ÷ 90,000) x 4,000\n$0*\nContribuciones sobre la propiedad \ninmueble\n$5,000\n(67,500 ÷ 90,000) x 5,000\n$3,750\nIntereses hipotecarios\n$12,000\n(67,500 ÷ 90,000) x 12,000\n$9,000\nDonaciones caritativas\n$6,000\n(67,600 ÷ 90,000) x 6,000\n$4,500\nTotal\n$27,000\n$17,250\nANEXO A \n \n OMB No. 1545-0074\n(Formulario \n1040(SP))\nDepartment of the Treasury Attachment\nInternal Revenue Service \n \nSequence No. 07\n \n \n Nombre que aparece en el Formulario 1040 o 1040 - SR\n Su número de identificación\n MIKE GALLATIN AND MARIA GRANITE\n Gastos Aviso: No incluya los gastos reintegrados o pagados por otras personas.\n médicos y 1 Gastos médicos y dentales. (Vea las instrucciones) . . . . . . . . . . . . . . . 1 3,000\n dentales 2 Ingrese el monto de la línea 11 del Formulario 1040 o 1040-SR 2 67,500\n 3 Multiplique la línea 2 por 7.5% (0.075) . . . . . . . . . . . . . . . . . . . . . . . . . 3 5,063\n 4 Reste la línea 3 de la línea 1. Si la línea 3 es mayor que la línea 1, anote -0- . . . . . . . . . . . . . . . . . . . . . . . .4 0\nBORRADOR AL\n","Deducciones con TaxSlayer® – 50\nDeducciones (continuación)\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Contribuciones sobre la propiedad inmueble \nContri-\nbuciones \npagadas por \nusted\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Donaciones caritativas\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Total de las deducciones detalladas permitidas \nMuestra del prorrateo de la deducción detallada de Mike y Maria – Intereses hipotecarios\nIntereses \npagados \npor usted\nPrecaución: La \ndeducción de sus \nintereses hipotecarios \npuede ser limitada. Vea \nlas instrucciones.\n8 \u0007\nIntereses y puntos de la hipoteca sobre la vivienda. Si no utilizó todos su(s) préstamo(s) \npara la hipoteca sobre la vivienda para comprar, construir o realizar mejoras en su \nvivienda, consulte las instrucciones y marque esta casilla . . . . . . . . . . . . . . . . .\n a \u0007\nIntereses y puntos de la hipoteca sobre la vivienda que se le informaron a usted en \nel Formulario 1098. Vea las instrucciones si hay limitación . . . . . . . . . . . . . . . .\n b \u0007\nIntereses de la hipoteca sobre la vivienda que no se le informaron a usted en el Formulario \n1098. Vea las instrucciones si hay limitación. Si se pagó a la persona a quien le compró la \nvivienda, vea las instrucciones y muestre el nombre, el número de identificación y la \ndirección de esa persona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n--------------------------------------------------------------------------------------------------------------------- \n---------------------------------------------------------------------------------------------------------------------\n c \u0007\nPuntos que no se le informaron a usted en el Formulario 1098. Vea las instrucciones \npara conocer las reglas especiales . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n d \u0007\nReservado para uso en el futuro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n e \u0007\nSume las líneas 8a a 8c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n9 \u0007\nIntereses de inversión. Adjunte un Formulario 4952 si es necesario. Vea las instrucciones. . . .\n10 \u0007\nSume las líneas 8e a 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nDonaciones \nCaritativas\n Precaución: Si usted \nrealizó una donación \ncaritativa y se \nbenefició de ella, vea \nlas instrucciones.\n11 \u0007\nDonaciones con dinero en efectivo o cheque. Si realizó alguna donación de $250 \no más, vea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n12 \u0007\nDe otra forma que no sea dinero en efectivo ni cheque. Si realizó alguna donación de \n$250 o más, vea las instrucciones. Usted debe adjuntar el Formulario 8283 si supera \nlos $500. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n13 \u0007\nTransferida del año anterior . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n14 \u0007\nSume las líneas 11 a 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTotal de las \ndeduc-\nciones \ndetalladas \n17 \u0007\nSume las cantidades de la columna de la derecha para las líneas 4 a 16. Además, anote esta cantidad en la línea 12 \ndel Formulario 1040 o 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n18 \u0007\nSi elige detallar las deducciones aunque sean menores que su deducción estándar, marque esta casilla . . . . .\n5 Contribuciones estatales y locales. \n \u0007\na Contribuciones estatales y locales sobre los ingresos o contribuciones generales sobre las \nventas. Puede incluir las contribuciones sobre los ingresos o las contribuciones generales sobre \nlas ventas en la línea 5a, pero no ambos. Si decide incluir las contribuciones generales sobre las \nventas en lugar de las contribuciones sobre los ingresos, marque esta casilla . . . . . . . . . .\n b \u0007\nContribuciones estatales y locales sobre la propiedad inmueble (vea las instrucciones) \nc \u0007\nContribuciones estatales y locales sobre la propiedad personal . . . . . . . . . .\n d \u0007\nSume las líneas 5a a 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n e \u0007\nAnote el monto que sea menor entre la línea 5d o $10,000 ($5,000 si está casado y presenta \nuna declaración por separado) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6 \u0007\nOtras contribuciones. Anote el tipo y la cantidad: ----------------------------------------------------------- \n-----------------------------------------------------------------------------------------------------------------------------\n7 Sume las líneas 5e y 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \n5a\n5b\n5c\n5d\n5e\n6\n8a\n8b\n8c\n8d\n8e\n9\n3,750\n3,750\n3,750\n9,000\n9,000\n9,000\n4,500\n4,500\n17,250\n7\n10\n14\n11\n17\n12\n13\n. . . . . . . . . . . . .\n21 de julio de 2022 NO \nPRESENTAR ESTA \nDECLARACIÓN\n","Crédito por impuesto extranjero con TaxSlayer® – 51\nIngresos o pérdidas tributables de fuentes fuera de los Estados Unidos\nCrédito al impuesto extranjero - Formulario 1116\nSolo puede seleccionar una \ncategoría de ingresos en \ncada Formulario 1116. La \ncategoría general incluye \nsueldos y salarios. \nLos ingresos brutos no \nincluyen ingresos exentos \ncuyo origen es en Puerto \nRico ni ajuste por costo de \nvida.\nSi no puede separar la \ncompensación por los \nservicios o los ingresos \nde jubilación que se dan \ndentro y en parte fuera de \nlos Estados Unidos, utilice \nla siguiente fórmula para \ncalcular el ingreso bruto \nextranjero.\nConsejos: vea la Tabla I: \nFórmula para el prorrateo \nde los ingresos de servicios \no jubilación\nContribución por contribuciones extranjeras\n(personal, de bienes inmuebles, o fideicomiso)\nAdjunte al Formulario 1040, 1040-SR, 1040-NR, 1041, o 990-T. \nVisite www.irs.gov/Form1116 para obtener las instrucciones y la información más reciente.\n1116\n \n \n OMB No. 1545-0121\n Formulario\n Department of the Treasury Attachment\n Internal Revenue Service\n Sequence No. 19\n \n Nombre\n Número de identificación que aparece en la página 1 de su declaración de contribución\n2022\n\u0007\nUse un Formulario 1116 para cada una de las siguientes categorías de ingresos. Vea las categorías de ingresos que aparecen en las \ninstrucciones. Solo marque una casilla en cada Formulario 1116. \n Informe todas las cantidades en dólares estadounidenses excepto donde se especifique en la Parte II.\na \u0007\nCategoría de ingresos de \nla Sección 951A\nc \u0007\nCategoría de ingresos pasivos\ne \u0007\nIngresos de la Sección 901(j)\ng \u0007\nDistribuciones de suma \nglobal\nb \u0007\nCategoría de ingresos de \nsucursal extranjera\nd \u0007\nCategoría de ingresos general\nf \u0007\nCiertos ingresos reasignados por \nun tratado\n h Residente de (nombre del país)\n \u0007\nAviso: Si pagó contribuciones a un solo país extranjero o a una posesión de los Estados Unidos, utilice la columna A de la Parte I y la línea A de \nla Parte II. Si pagó impuestos a más de un país extranjero o posesión de los Estados Unidos, utilice una columna y una línea distintas para cada \npaís o posesión. \n Parte I Ingresos imponibles o pérdidas de fuentes fuera de los Estados Unidos (para la categoría que se marcó anteriormente) \nPaís extranjero o posesión de los Estados Unidos\nTotal\ni \u0007\nAnote el nombre del país extranjero o la \nposesión. de los Estados Unidos Puerto Rico\n 1a \u0007\nIngresos brutos de fuentes dentro del país \nque se muestra arriba y del tipo que se marcó \nanteriormente (vea las instrucciones): SALARIOS \n________________________________________ \n________________________________________\n b \u0007\nMarque aquí si la línea 1a es una compensación \npor los servicios personales como empleado, su \ncompensación total de todas las fuentes es $250,000 \no más y si usted utilizó una base alternativa para \ndeterminar su fuente. Vea las instrucciones\nA\nB\nC\n(Sume las columnas A, B, y C.)\n1a\nDeducciones y pérdidas (Precaución: vea las \ninstrucciones): \n 2 \u0007\nGastos definitivamente relacionados con los \ningresos en la línea 1a (comprobante adjunto) \n 3 \u0007\nParte proporcional de otras deducciones que no están \ndefinitivamente relacionadas: \n a \u0007\nCiertas deducciones detalladas o deducción estándar \n(vea las instrucciones) \n b \u0007\nOtras deducciones (comprobante adjunto) \n c \u0007\nSume las líneas 3a y 3b \n d \u0007\nIngresos brutos de fuentes extranjeras (vea las \ninstrucciones)\n Parte I Ingresos imponibles o pérdidas de fuentes fuera de los Estados Unidos (para la categoría que se marcó anteriormente) \nPaís extranjero o posesión de los Estados Unidos\nTotal\ni \u0007\nAnote el nombre del país extranjero o la \nposesión. de los Estados Unidos Puerto Rico\n 1a \u0007\nIngresos brutos de fuentes dentro del país \nque se muestra arriba y del tipo que se marcó \nanteriormente (vea las instrucciones): SALARIOS \n________________________________________ \n________________________________________\n b \u0007\nMarque aquí si la línea 1a es una compensación \npor los servicios personales como empleado, su \ncompensación total de todas las fuentes es $250,000 \no más y si usted utilizó una base alternativa para \ndeterminar su fuente. Vea las instrucciones\nA\nB\nC\n(Sume las columnas A, B, y C.)\n1a\nBORRADOR AL 22 de \nseptiembre de 2022 NO\n22 de septiembre de \n2022 NO\n","Foreign Tax Credit – Form 1116 (continued)\nFORM 1116 –“Standard Deduction - Example Continue - Mike and Maria”\nDO NOT FILE\nSeptember 22, 2022\nDRAFT AS OF\nForm 1116 \nDepartment of the Treasury \nInternal Revenue Service \nForeign Tax Credit \n(Individual, Estate, or Trust)\nAttach to Form 1040, 1040-SR, 1040-NR, 1041, or 990-T. \nGo to www.irs.gov/Form1116 for instructions and the latest information. \nOMB No. 1545-0121 \n2022\nAttachment \nSequence No. 19 \nName \nIdentifying number as shown on page 1 of your tax return \nUse a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each Form \n1116. Report all amounts in U.S. dollars except where specified in Part II below. \na \nSection 951A category income\nb \nForeign branch category income\nc \nPassive category income\nd \nGeneral category income\ne \nSection 901(j) income\nf\nCertain income re-sourced by treaty \ng\nLump-sum distributions \nh Resident of (name of country) \nNote: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to \nmore than one foreign country or U.S. possession, use a separate column and line for each country or possession. \nPart I \nTaxable Income or Loss From Sources Outside the United States (for category checked above) \nForeign Country or U.S. Possession \nA \nB \nC \nTotal \n(Add cols. A, B, and C.) \ni \nEnter the name of the foreign country or U.S. \npossession\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n1a\nGross income from sources within country shown\nabove and of the type checked above (see \ninstructions): \n1a\nb \nCheck if line 1a is compensation for personal\nservices \nas \nan \nemployee, \nyour \ntotal \ncompensation from all sources is $250,000 or \nmore, and you used an alternative basis to \ndetermine its source. See instructions .\n.\n.\nDeductions and losses (Caution: See instructions.): \n2 \nExpenses definitely related to the income on line\n1a (attach statement) \n.\n.\n.\n.\n.\n.\n.\n.\n.\n3 \nPro rata share of other deductions not definitely \nrelated: \na \nCertain itemized deductions or standard deduction\n(see instructions) .\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\nb \nOther deductions (attach statement) .\n.\n.\n.\n.\nc \nAdd lines 3a and 3b .\n.\n.\n.\n.\n.\n.\n.\n.\n.\nd \nGross foreign source income (see instructions) \n.\ne \nGross income from all sources (see instructions) .\nf \nDivide line 3d by line 3e (see instructions) .\n.\n.\ng \nMultiply line 3c by line 3f \n.\n.\n.\n.\n.\n.\n.\n.\n4 \nPro rata share of interest expense (see instructions): \na \nHome mortgage interest (use the Worksheet for \nHome Mortgage Interest in the instructions) \n.\n.\nb \nOther interest expense .\n.\n.\n.\n.\n.\n.\n.\n.\n5 \nLosses from foreign sources .\n.\n.\n.\n.\n.\n.\n6 \nAdd lines 2, 3g, 4a, 4b, and 5 .\n.\n.\n.\n.\n.\n.\n6\n7 \nSubtract line 6 from line 1a. Enter the result here and on line 15, page 2 \n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n7 \nPart II Foreign Taxes Paid or Accrued (see instructions) \nCountry \nCredit is claimed \nfor taxes \n(you must check one) \n(j) \nPaid \n(k) \nAccrued \n(l) Date paid \nor accrued \nForeign taxes paid or accrued \nIn foreign currency \nTaxes withheld at source on: \n(m) Dividends \n(n) Rents \nand royalties \n(o) Interest \n(p) Other \nforeign taxes \npaid or \naccrued \nIn U.S. dollars \nTaxes withheld at source on: \n(q) Dividends \n(r) Rents \nand royalties \n(s) Interest \n(t) Other \nforeign taxes \npaid or \naccrued \n(u) Total foreign \ntaxes paid or \naccrued (add cols. \n(q) through (t)) \nA \nB \nC \n8\nAdd lines A through C, column (u). Enter the total here and on line 9, page 2 .\n.\n.\n.\n.\n.\n.\n.\n.\n8 \nFor Paperwork Reduction Act Notice, see instructions. \nCat. No. 11440U \nForm 1116 (2022) \nMike Gallatin and Maria Granite\n\u0014\nPuerto Rico\nWAGES\n67,500\n67,500\n19,425\n19,425\n90,000\n90,000\n1.00\n19,425\n19,425\n19,425\n48,075\nIf not itemizing, \nTaxSlayer enters the \nstandard deduction in \nline 3a (margin).\nTo complete this line \nyou must transfer \nthe allowable portion \nfrom the margin to \ncolumn A line 3a. \nTaxSlayer computes \nthe modified standard \ndeduction. \nIt is important that in \nthe Income Menu \nsection Line 9 you enter \nthe total amount of \n“Section 933 Excluded \nIncome from Puerto \nRico”.\nItemized deductions \nshould be modified on \nSchedule A, only the \nallowable portion is \nincluded.\nTaxSlayer computes \nthe mortgage interest \nexpenses on line 4a, \nautomatically.\nTaxSlayer enters certain \nitemized deductions \nsuch as real estate \ntaxes, and medical \nexpenses on line 3a.\nCrédito por impuesto extranjero con TaxSlayer® – 52\nCrédito al impuesto extranjero - Formulario 1116 \n(continuación)\nSi no se detallan las \ndeducciones, TaxSlayer \ningresa la deducción \nestándar en la línea 3a \n(margen).\nPara completar esta línea, \ndebe transferir la parte \npermitida del margen a la \nlínea 3a de la columna A. \nTaxSlayer calcula \n la deducción estándar \nmodificada.Es importante \nque en la Línea 9 de la \nSección Menú de Ingresos, \ningrese el monto total del \n“Ingreso excluido por la \nSección 933 de Puerto \nRico”.\nLas deducciones detalladas \ndeben modificarse en el \nAnexo A, solo si la parte \npermitida está incluida. \n \nTaxSlayer calcula \nautomáticamente los \ngastos de los intereses \nhipotecarios en la línea 4a.\nTaxSlayer ingresa \nciertas deducciones \ndetalladas, como \ncontribuciones sobre la \npropiedad inmueble y \ngastos médicos, en la línea \n3a. \nFORMULARIO 1116 - “Deducción estándar - Continuación del ejemplo - Mike y Maria”\nIngrese una opción:\nMenú de otros ingresos\n <<1. Otros ingresos . . . . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . [ 22500 ]\n * 2. Otros ingresos del Formulario 1099-MISC . . . . . . . . . . . . . . . . . . . [\n0 ]\n >>3. Pagos de programas de educación calificados (1099-Q). . . . . . . . . . . . . .[ 0 ]\n >>4. Cancelación de deuda (1099) . .. . . .. . . . . . . . . . . . . . . . . . . . .[ 0 ]\n>>5. Pérdida neta de operación transferida de un año(s) anterior(es). . . . . . . . [\n0 ]\n>>6. Ganancias de juego (W-2G). . . . . . . . . . . . . . . . . . . . . . . . . . [\n0 ]\n>>7. Exclusión de los ingresos devengados en el extranjero (2555, 2555-eZ) . . . . .[\n0 ]\n* 8. Ingresos del(de los) Formulario(s) 6478, 8814, 8853, 8864 & 8889 . . . . . . . [\n0 ]\n9. Ingresos de Puerto Rico excluidos por la Sección 933 . . . .. . . . . . . . . [ -22500 ]\n* 10. Pagos de la exención de Medicaid incluidos en la Casilla 1 del Formulario W-2 .[\n0 ]\n* 11. Pagos de la exención de Medicaid incluidos en la Casilla 3 del Formulario 1099Misc . .[\n0 ]\n12. Residencia parroquial imponible ... . . .. . . . . .. . . . .. . . . . . . . . [\n0 ]\n* 13. Total de otros ingresos . . . . . . . . . . . . . . . . .. . . . . . . . . . . [\n0 ]\n0. Salir\n Parte I Ingresos imponibles o pérdidas de fuentes fuera de los Estados Unidos (para la categoría que se marcó anteriormente) \nPaís extranjero o posesión de los Estados Unidos\nTotal\ni \u0007\nAnote el nombre del país extranjero o la \nposesión. de los Estados Unidos Puerto Rico\n 1a \u0007\nIngresos brutos de fuentes dentro del país \nque se muestra arriba y del tipo que se marcó \nanteriormente (vea las instrucciones): SALARIOS \n________________________________________ \n________________________________________\n b \u0007\nMarque aquí si la línea 1a es una compensación \npor los servicios personales como empleado, su \ncompensación total de todas las fuentes es $250,000 \no más y si usted utilizó una base alternativa para \ndeterminar su fuente. Vea las instrucciones\nA\nB\nC\n(Sume las columnas A, B, y C.)\n67,500\n1a\n67,500\n19,425\nDeducciones y pérdidas (Precaución: vea las \ninstrucciones): \n 2 \u0007\nGastos definitivamente relacionados con los \ningresos en la línea 1a (comprobante adjunto) \n 3 \u0007\nParte proporcional de otras deducciones que no están \ndefinitivamente relacionadas: \n a \u0007\nCiertas deducciones detalladas o deducción estándar \n(vea las instrucciones) \n b \u0007\nOtras deducciones (comprobante adjunto) \n c \u0007\nSume las líneas 3a y 3b \n d \u0007\nIngresos brutos de fuentes extranjeras (vea las \ninstrucciones)\n19,425\n19,425\n90,000\n e \u0007\nIngresos brutos de todas las fuentes )vea las \ninstrucciones)\n90,000\n f \u0007\nDivida la línea 3d por la línea 3e (vea las instrucciones) \n1.00\n g \u0007\nMultiplique la línea 3c por la línea 3f\n19,425\n 4 \u0007\nParte proporcional del gasto de intereses (vea las \ninstrucciones):\n a \u0007\nIntereses hipotecarios sobre la vivienda (utilice la hoja \nde trabajo para los intereses hipotecarios sobre la \nvivienda que aparece en las instrucciones)\n b \u0007\nOtros gastos de intereses\n 5 \u0007\nPérdidas de fuentes extranjeras\n 6 \u0007\nSume las líneas 2,3g, 4a, 4b, y 5 \n19,425\n6\nSALARIOS\n22 de septiembre de 2022 \nNO\n","Foreign Tax Credit – Form 1116 (continued)\nForeign Taxes Paid or Accrued\nCash Basis Taxpayers: Have the option to take the Foreign Tax Credit for their Puerto Rico taxes in the year those taxes \nwere paid or accrued.\nCheck the appropriate \nbox to indicate \nwhether the foreign \ntax was actually paid \nduring 2022 or if \nthe tax was billed in \none year but paid in \nanother (“accrued”).\nIf the taxpayer takes \nthe taxes paid, he/she \ncan claim payments \nand withholding of \ntaxes to the Puerto \nRico government \nduring 2022.\nIf the taxpayer takes \nthe taxes accrued, \nthen he/she can claim \nthe entire Puerto \nRico tax liability as\nof December 31, \nregardless of whether\nthe taxes are paid the\nfollowing year.\nThe taxpayer must\ncontinue to use the\naccrual method for the\nForeign Tax Credit on \nall future returns.\nAll Puerto Rico \ntaxes paid or accrued\non both exempt and\nnon-exempt income\nmay be shown in Part II \nof Form 1116.\nCrédito por impuesto extranjero con TaxSlayer® – 53\nCrédito al impuesto extranjero - Formulario 1116 \n(continuación)\nMarque la casilla \ncorrespondiente para \nindicar si se pagó \nrealmente la contribución \nextranjera durante el \n2022 o si se acumula la \ncontribución en un año, \npero se paga en otro \n(“acumulada”). \nSi el contribuyente \ntoma las contribuciones \npagadas, puede reclamar \nlos pagos y la retención \nde las contribuciones al \ngobierno de Puerto Rico \ndurante el 2022.\nSi el contribuyente\n toma las contribuciones \nacumuladas, entonces \npuede reclamar la totalidad \nde la responsabilidad \ncontributiva de Puerto \nRico al 31 de diciembre, \nindependientemente \nde si se pagaron las \ncontribuciones en \nel año siguiente.Los \ncontribuyentes deben \nseguir utilizando el método \nde acumulación para \nel crédito por impuesto \nextranjero en todas las \ndeclaraciones futuras.\n \nTodas las contribuciones \nde Puerto Rico pagadas \no acumuladas sobre los\ningresos exentos y no\nexentos pueden aparecer\nen la Parte II del Formulario\n1116.\nContribuciones extranjeras pagadas o acumuladas\nContribuyentes a base de efectivo: Tienen la opción de tomar el crédito por impuesto extranjero por sus contribuciones de \nPuerto Rico en el año en que se pagaron o se acumularon esas contribuciones. \nIngrese una opción:\nContribuciones extranjeras pagadas o acumuladas - Parte II Columna A\n1. ¿Se pagaron o se acumularon las contribuciones? . . . . . . . . . . . . . . . . . . . . . [ SE PAGARON ]\n2. Fecha en que se pagó o se acumuló . . . . . .. .. . . . . . . . . . . . . . . . . . . . .[ / / ]\n3. Contribuciones retenidas en la fuente sobre los dividendos (moneda extranjera) . . . . [\n0 ]\n4. Contribuciones retenidas en la fuente sobre rentas/regalías (moneda extranjera) . . . .[\n0 ]\n5. Contribuciones retenidas en la fuente sobre intereses (moneda extranjera). . . . . . . [\n0 ]\n6. Otras contribuciones extranjeras pagadas/acumuladas (moneda extranjera) . . . . . . . .[\n0 ]\n7. Contribuciones retenidas en la fuente sobre los dividendos (dólares estadounidenses) [\n0 ]\n8. Contribuciones retenidas en la fuente sobre rentas/regalías (dólares estadounidenses) [\n0 ]\n9. Contribuciones retenidas en la fuente sobre intereses (dólares estadounidenses). . . . [\n0 ] \n10. Otras contribuciones extranjeras pagadas/acumuladas (dólares estadounidenses) . . . . [\n0 ]\n0. Salir\n","Crédito por contribuciones extranjeras con TaxSlayer® – 54\nCrédito al impuesto extranjero - Formulario 1116 \n(continuación)\nEl crédito por \ncontribuciones \nextranjeras está limitado \nal monto prorrateado \nde las contribuciones \nestadounidenses sobre \nlos ingresos extranjeros \no el monto actual de las\ncontribuciones extranjeras \npagadas (luego de las \ndeducción de la línea 12), \nlo que sea menor.\nEl crédito por \ncontribuciones extranjeras \nes un crédito no \nreembolsable.\nContribuyente sin ingresos exentos\nEsta página muestra cómo calcular el crédito por impuesto extranjero para un contribuyente sin ingresos exentos. Suponga \nque el contribuyente es soltero, tiene menos de 65 años y recibió $31,000 en salarios, sujetos a la tributación federal, de \nfuentes fuera de los Estados Unidos (Puerto Rico) y las contribuciones pagadas a Puerto Rico fueron $3,900.\nCálculo del crédito\nParte III – Formulario 1116\nParte IV Resumen de los créditos de Partes III separadas (vea las instrucciones)\n 25 Crédito por contribuciones sobre los ingresos de categoría de la sección 951A . 25\n 26 Crédito por contribuciones sobre los ingresos de categoría de sucursal extranjera 26 \n 27 Crédito por contribuciones sobre los ingresos de categoría pasiva . . . . . 27 \n 28 Crédito por contribuciones sobre los ingresos de categoría general . . . . . 28 \n 29 Crédito por contribuciones sobre los ingresos de la sección 901(j) . . . . . 29 \n 30 Crédito por contribuciones sobre ciertos ingresos reasignados por un tratado . . 30\n 31 Crédito por contribuciones sobre distribuciones de suma global . . . . . . . . 31 \n 32 Sume las líneas 25 a 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32\n 33 Anote la cantidad menor entre la línea 20 y la línea 32 . . . . . . . . . . . . . . . . . . . . . . . . . . 33\n1,964\n 34 Reducción del crédito por operaciones de boicot internacional. Vea las instrucciones para la línea 12 . . . . . . . 34\n 35 \u0007\nReste la línea 34 de la línea 33. Este es su crédito por contribuciones extranjeras. Anote aquí y en la línea 1 \ndel Anexo 3 (Formulario 1040); en la línea 2a del Anexo G del Formulario 1041; o en la línea 1a de la Parte III \ndel Formulario 990-T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\n1,964\n Formulario 1116 (2022)\nFormulario 1116 (2022) \nPágina 2 \nParte III Cálculo del crédito \n 9 \u0007\nAnote la cantidad de la línea 8. Este es el total de sus contribuciones \nextranjeras pagadas o acumuladas para la categoría de ingresos que \nseleccionó en la Parte I . . . . . . . . . . . . . . . . . . . . . . . . 9 3,900\n 10 \u0007\nAnote la suma de toda contribución extranjera transferida al año \nsiguiente (de la columna (xiv) de la línea 3 del Anexo B) y de años \nanteriores al año contributivo en curso . . . . . . . . . . . . . . . . . . 10 \n \u0007\n(Si sus ingresos fueron ingresos de categoría de la sección 951A \n(casilla a de la Parte I), deje la línea 10 en blanco),\n 11 \u0007\nSume las líneas 9 y 10 . . . . . . . . . . . . . . . . . . . . . . . . . 11 3,900\n12 \u0007\nReducción de las contribuciones extranjeras (vea las instrucciones) . . . . . 12 ( ) \n 13 \u0007\nContribuciones reclasificadas de conformidad con la alta recaudación \nde contribuciones (vea las instrucciones) . . . . . . . . . . . . . . . . . 13\n 14 \u0007\nCombine las líneas 11, 12, y 13. Esta es la cantidad total de las \ncontribuciones extranjeras disponibles para el crédito . . . . . . . . . . . . . . . . . . . . . . . . . . . 14\n 3,900 \n 15 \u0007\nAnote la cantidad en la línea 7. Estos son sus ingresos imponibles \no (pérdidas) de fuentes fuera de los Estados Unidos (antes de los \najustes) para la categoría de ingresos que seleccionó en la Parte I. \nVea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . 15 18,050\n16 \u0007\nAjustes a la línea 15 (vea las instrucciones) . . . . . . . . . . . . . . . . 16 \n 17 \u0007\nCombine las cantidades de las líneas 15 y 16. Estos son sus ingresos netos \nde fuentes extranjeras imponibles. (Si el resultado es cero o menos, no tiene \nningún crédito por impuesto extranjero para la categoría de ingresos que \nseleccionó en la Parte I. Saltee las líneas 18 a 24. Sin embargo, si radica \nmás de un Formulario 1116, debe completar la línea 20.) . . . . . . . . . . 17 18,050\n 18 \u0007\nPersonas físicas: Anote la cantidad de la línea 15 de su Formulario 1040, \n1040-SR, o 1040-NR. Patrimonios y fideicomisos: Anote los ingresos \nimponibles sin la deducción para su exención . . . . . . . . . . . . . . . 18\n 18,050\nAviso: Si calculó su contribución utilizando tasas más bajas sobre dividendos o ganancias de capital \ncalificados, vea las instrucciones). \n 19 \u0007\nDivida la línea 17 por la línea 18. Si la línea 17 es mayor que la línea 18, anote -1- . . . . . . . . . 19\n 1.00\n 20 \u0007\nPersonas físicas: Anote el total de la línea 16 del Formulario 1040, 1040-SR, o 1040-NR y la línea 2 del \nAnexo 2 (Formulario 1040). Patrimonios y fideicomisos: Anote la cantidad de la línea 1a del Anexo G del \nFormulario 1041; o el total de las líneas 2, 3, 4 y 6 de la Parte II del Formulario 990-T. Los patrimonios \ny fideicomisos extranjeros deben anotar la cantidad de la línea 16 del Formulario 1040-NR. Vea las instrucciones 20\n 1,964\n \u0007\nPrecaución: Si completa la línea 20 para la categoría separada g (distribuciones de suma global) o si radica \nel Formulario 8978, Contribución del año de declaración adicional del asociado, vea las instrucciones. \n21 \u0007\nMultiplique la línea 20 por la línea 19 (cantidad máxima del crédito) . . . . . . . . . . . . . . . . . . . . . 21\n 1,964\n22 \u0007\nAumento de la limitación (sección 960(c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\n 23 \u0007\nSume las líneas 21 y 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23\n 1,964\n 24 \u0007\nAnote la cantidad menor entre la línea 14 y 23. Si este es el único Formulario 1116 que radica, \nsaltee las líneas 25 a 32 y anote esta cantidad en la línea 33. De lo contrario, complete la línea \ncorrespondiente en la Parte IV Vea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . 24\n 1,964\nBORRADOR AL \n22 de septiembre \nde 2022 NO \nPRESENTAR ESTA \nDECLARACIÓN\n","Crédito por contribuciones extranjeras con TaxSlayer® – 55\nTotal de los ingresos sujetos a la contribución \nde Puerto Rico, menos los gastos deducibles \nque corresponden a esos ingresos\nReducción de \nlas contribuciones extranjeras\nCrédito al impuesto extranjero - Formulario 1116 \n(continuación)\nLos contribuyentes no \npueden reclamar un crédito \npor impuesto extranjero \npor contribuciones \npagadas sobre ingresos \nexcluidos cuyo origen es \nen Puerto Rico.\nLas contribuciones que \ncorresponden a los \ningresos exentos cuyo \norigen es en Puerto Rico \ndeberán incluirse en la \nlínea 12 de la Parte III \ncomo una reducción de las \ncontribuciones extranjeras.\nUtilice la Publicación 1321 \npara calcular la reducción \nde las contribuciones \nextranjeras. \nPara completar la reducción de las contribuciones extranjeras, línea 12 del Formulario 1116:\nLas contribuciones pagadas sobre ingresos exentos no están permitidas como parte del crédito por contribuciones extranjeras. \nPara obtener la cantidad de ingresos exentos, multiplique las contribuciones pagadas o acumuladas a Puerto Rico por una \nfracción. El numerador de la fracción son los ingresos exentos cuyo origen es en Puerto Rico de conformidad con la Sección 933 \ndel IRC, menos los gastos deducibles que corresponden a esos ingresos. El denominador es el total de los ingresos sujetos a la \ncontribución de Puerto Rico menos los gastos deducibles que corresponden a esos ingresos. \n Ingresos de fuentes de Puerto Rico no\n sujetos a la contribución federal de\nconformidad con la Sección 933 del IRS menos los gastos\ndeducibles que corresponden a esos ingresos\nX Contribución pagada o acumulada a Puerto Rico = \nContribuciones extranjeras pagadas o acumuladas\nContribuyente con ingresos exentos. Suponga que el contribuyente es soltero, tiene menos de 65 años y es un residente \nbona fide de Puerto Rico que recibe $20,000 en salarios, sujetos a la tributación federal, de fuentes en Puerto Rico y $5,000 \ningresos exentos de conformidad con la Sección 933 del IRC. La responsabilidad contributiva de Puerto Rico fue $3,135.\nFormulario 1116 (2022) \nPágina 2 \nParte III Cálculo del crédito \n 9 \u0007\nAnote la cantidad de la línea 8. Este es el total de sus contribuciones \nextranjeras pagadas o acumuladas para la categoría de ingresos que \nseleccionó en la Parte I . . . . . . . . . . . . . . . . . . . . . . . . 9 3,135\n 10 \u0007\nAnote la suma de toda contribución extranjera transferida al año \nsiguiente (de la columna (xiv) de la línea 3 del Anexo B) y de años \nanteriores al año contributivo en curso . . . . . . . . . . . . . . . . . . 10 0\n \u0007\n(Si sus ingresos fueron ingresos de categoría de la sección 951A \n(casilla a de la Parte I), deje la línea 10 en blanco),\n 11 \u0007\nSume las líneas 9 y 10 . . . . . . . . . . . . . . . . . . . . . . . . . 11 3,135\n12 \u0007\nReducción de las contribuciones extranjeras (vea las instrucciones) . . . . . 12 ( 627 )\n 13 \u0007\nContribuciones reclasificadas de conformidad con la alta recaudación \nde contribuciones (vea las instrucciones) . . . . . . . . . . . . . . . . . 13\n 14 \u0007\nCombine las líneas 11, 12, y 13. Esta es la cantidad total de las \ncontribuciones extranjeras disponibles para el crédito . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2,508 \n 15 \u0007\nAnote la cantidad en la línea 7. Estos son sus ingresos imponibles \no (pérdidas) de fuentes fuera de los Estados Unidos (antes de los \najustes) para la categoría de ingresos que seleccionó en la Parte I. \nVea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . 15 9,640\n 16 \u0007\nAjustes a la línea 15 (vea las instrucciones) . . . . . . . . . . . . . . . . 16 \n 17 \u0007\nCombine las cantidades de las líneas 15 y 16. Estos son sus ingresos netos \nde fuentes extranjeras imponibles. (Si el resultado es cero o menos, no tiene \nningún crédito por impuesto extranjero para la categoría de ingresos que \nseleccionó en la Parte I. Saltee las líneas 18 a 24. Sin embargo, si radica \nmás de un Formulario 1116, debe completar la línea 20.) . . . . . . . . . . 17 9,640\n 18 \u0007\nPersonas físicas: Anote la cantidad de la línea 15 de su Formulario 1040, \n1040-SR, o 1040-NR. Patrimonios y fideicomisos: Anote los ingresos \nimponibles sin la deducción para su exención . . . . . . . . . . . . . . . 18\n 9,640\nAviso: Si calculó su contribución utilizando tasas más bajas sobre dividendos o ganancias de capital \ncalificados, vea las instrucciones). \n 19 \u0007\nDivida la línea 17 por la línea 18. Si la línea 17 es mayor que la línea 18, anote -1- . . . . . . . . . 19\n 1.00\n 20 \u0007\nPersonas físicas: Anote el total de la línea 16 del Formulario 1040, 1040-SR, o 1040-NR y la línea 2 del \nAnexo 2 (Formulario 1040). Patrimonios y fideicomisos: Anote la cantidad de la línea 1a del Anexo G del \nFormulario 1041; o el total de las líneas 2, 3, 4 y 6 de la Parte II del Formulario 990-T. Los patrimonios \ny fideicomisos extranjeros deben anotar la cantidad de la línea 16 del Formulario 1040-NR. Vea las instrucciones 20\n 963\n \u0007\nPrecaución: Si completa la línea 20 para la categoría separada g (distribuciones de suma global) o si radica \nel Formulario 8978, Contribución del año de declaración adicional del asociado, vea las instrucciones. \nBORRADOR AL \n22 de septiembre \nde 2022 NO \nPRESENTAR ESTA \nDECLARACIÓN\n","Crédito por contribuciones extranjeras con TaxSlayer® – 56\n","Link & Learn Taxes is web-based training designed specifically for VITA/TCE volunteers. Each volunteer’s \nability to prepare complete and accurate returns is vital to the credibility and integrity of the program. Link & \nLearn Taxes, as part of the complete volunteer training kit, provides the path to achieving this high level of \nquality service.\nLink & Learn Taxes and Publication 4012, VITA/TCE Volunteer Resource Guide, work together to help \nvolunteers learn and practice.\nLink & Learn Taxes for 2022 includes:\n• \n• Access to all VITA/TCE courses\n• \n• Easy identification of the VITA/TCE courses with the course icons\n• \n - As you progress through a lesson, the content for Basic, Advanced, Military, or International \nwill \n display, depending on the level of certification you selected\n• \n• PowerPoint presentations that can be customized to fit your classroom needs\n• \n• VITA/TCE Central to provide centralized access for training materials and reference links\n• \n• The Practice Lab\n• \n - Gives volunteers practice with an early version of the IRS-provided tax preparation software\n• \n - Lets volunteers complete test practice problems\n• \n - Lets volunteers prepare test scenario returns for the test/retest\nLink & Learn Taxes\nGo to www.apps.irs.gov/app/vita/. You’ll find a detailed \noverview and links to the courses.\nFSA (Facilitated Self Assistance) empowers taxpayers to prepare their own returns with the assistance of a \ncertified volunteer. Taxpayers complete their own returns using interview-based software supplied by leaders \nin the tax preparation industry. Volunteers assist taxpayers with tax law questions.\nVirtual VITA/TCE model includes any site where face-to-face activities are not used during the tax \npreparation process. That is, the intake specialist, IRS-tax law certified preparer (who prepares the return) \nand/or the quality reviewer are not face-to-face with the taxpayer. By incorporating this flexibility partners can \nprovide taxpayers with more convenient locations to file their taxes.\nFor more information contact your SPEC Relationship Manager to see if you should start a FSA or \nVirtual VITA site in your community.\nLink & Learn Taxes\nLink & Learn Taxes es una capacitación en línea, diseñada específicamente para los voluntarios de VITA/TCE.La capacidad de \ncada voluntario para preparar declaraciones completas y exactas es fundamental para la credibilidad y la integridad del programa. Link \n& Learn Taxes, como parte del kit completo de capacitación para los voluntarios, proporciona el camino para lograr este nivel de alta \ncalidad de servicio. \n \nLink & Learn Taxes y la Publicación 4012, Guía de Recursos para los Voluntarios de VITA/TCE, trabajan conjuntamente para ayudar a los \nvoluntarios a aprender y practicar. \nLink & Learn Taxes de 2022 incluye lo siguiente:\n• \u0007\nAcceso a todos los cursos de VITA/TCE.\n•\n\u0007\nFácil identificación de los cursos de VITA/TCE con los íconos del curso.\n \n - \u0007\nA medida que usted progresa a través de una lección, el contenido para Básico, Avanzado,\nMilitar o Internacional se mostrará, dependiendo del nivel de certificación que usted seleccionó. \n \n• \u0007\nPresentaciones de PowerPoint, que pueden ser personalizadas para adaptar las necesidades de\nsu clase.\n \n• \u0007\nVITA/TCE Central, para proporcionar un acceso centralizado a los materiales de adiestramiento\ny enlaces de referencias.\n•\n\u0007\nLaboratorio de Práctica\n\u0007\n- \u0007\nOfrece a los voluntarios la práctica con una versión preliminar del software de preparación de\nimpuestos proporcionado por el IRS\n \n \u0007\n- \u0007\nPermite a los voluntarios completar problemas de práctica del examen\n \n \u0007\n- \u0007\nPermite a los voluntarios preparar declaraciones en los escenarios utilizados, para el examen/\nrepetir el examen\n\u0007\nVisite www.apps.irs.gov/app/vita/. Allí encontrará un resumen \ndetallado y enlaces a los cursos. \nFSA Facilitated Self-Assistance (Autoayuda Facilitada) faculta a los contribuyentes para preparar sus declaraciones \nde impuestos con la ayuda de un voluntario certificado. Los contribuyentes completan sus propias declaraciones de \nimpuestos utilizando el software basado en la entrevista, suministrado por líderes en la industria de preparación de \ncontribuciones. Los voluntarios ayudan a los contribuyentes con preguntas de la ley tributaria y del software.\nEl modelo virtual de VITA/TCE incluye todo sitio donde las actividades presenciales no se utilizan durante el proceso \nde preparación de contribuciones. Es decir, el especialista en admisión, el preparador certificado en la ley tributaria \npor el IRS (que prepara la declaración) o el revisor de calidad, no están de manera presencial con el contribuyente. \nAl incorporar esta flexibilidad, los asociados pueden brindar a los contribuyentes ubicaciones más convenientes para \npresentar sus impuestos.\nPara obtener más información, comuníquese con el gerente de relaciones de SPEC, para ver si debería abrir \nun sitio FSA o VITA Virtual en su comunidad.\n","www.irs.gov\nYour online resource for volunteer and taxpayer assistance\nPartner and Volunteer Resource Center\n• What’s Hot!\n• Site Coordinator’s Corner\nQuality and Tax Alerts for IRS Volunteer Programs\n• Volunteer Tax Alerts\nVolunteer Training Resources\nOutreach Connection\nInteractive Tax Assistant (ITA)\nOnline Services and Tax Information for Individuals\neBooks\nWant to view our training products on your mobile or tablet devices? Click here to \naccess our eBooks:\nMobile App\nAnother device to use for additional information is IRS2Go. Click here to download \nIRS2Go mobile app\n. \nand much more!\nYour direct link to tax information 24/7:\nPlan\n• Tax Withholding (Paycheck Checkup)\n• When to File\n• Recordkeeping\n• Choosing a Tax Professional\n• Get Answers to Your Tax Questions Online\n• Year-round Tax Planning is for Everyone,\nPublication 5349\nTools\n• View Your Tax Account\n• Get Your Transcript\n• Where’s My Refund?\nIdentity Theft Protections\nGet Help Now\nFile\n• IRS Free File\n• How to File\n• Filing Past Due Returns\n• Correcting Your Tax Return\n• \nPay\n• Tax Withholding\n• Estimated Taxes\n• Options for Paying Your Taxes\n• How to Choose a Payment Option\n• Understanding Your IRS Notice or Letter\n• What to Do If You Can’t Pay\nhttps://www.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center\nhttps://www.irs.gov/individuals/quality-and-tax-alerts-for-irs-volunteer-programs\nhttps://www.irs.gov/Individuals/Volunteer-Training-Resources\nhttps://www.irs.gov/Individuals/Outreach-Corner\nhttps://www.irs.gov/help/ita\nhttps://www.irs.gov/Individuals\nhttps://www.irs.gov/individuals/site-coordinator-corner\n: https://www.irs.gov/newsroom/irs2goapp\nwww.irs.gov\nRecursos en línea para asistir a voluntarios y contribuyentes\n Centro de Recursos para Voluntarios y Asociados\n https://www.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center (en inglés)\n•\n¡Temas de actualidad!\n•\nCentro del Coordinador de Sitio\n \u0007\nAlertas de Calidad y de Contribuciones para los Programas de Voluntarios del IRS\n \u0007\nhttps://www.irs.gov/individuals/quality-and-tax-alerts-for-irs-volunteer-programs (en inglés)\n•\nAlertas de contribuciones para los voluntarios\n Recursos de Entrenamiento para los Voluntarios\n www.irs.gov/Individuals/Volunteer-Training-Resources (en inglés) \n Enlace de divulgación\n www.irs.gov/Individuals/Outreach-Corner (en inglés)\n Asistente Tributario Interactivo (ITA, por sus siglas en inglés)\n www.irs.gov/es/help/ita\n Servicios en Línea e Información Tributaria para Personas\n www.irs.gov/es/Individuals\n Planificar \n Radicar\n• \u0007\nRetención de impuestos (Paycheck Checkup)\n• \u0007\nCuándo radicar una declaración\n• \u0007\nMantenimiento de registros contables\n• \u0007\nCómo escoger a un profesional de impuestos\n• \u0007\nObtenga respuestas a sus preguntas sobre \ncontribuciones en línea\n• \u0007\nLa planificación contributiva durante todo el año\nes para todos, Publicación 5349 \n Herramientas\n• Vea su cuenta contributiva\n• Obtenga su transcripción\n• ¿Dónde está mi reembolso?\nProtección contra el robo de identidad \nObtenga ayuda ahora\nLibros Electrónicos (eBooks)\n¿Desea ver nuestros productos de capacitación en su dispositivo móvil o tableta? \nHaga clic aquí para acceder a nuestros libros electrónicos: https://www.irs.gov/Individuals/\nSite-Coordinator-Corner (en inglés) \nAplicación móvil\nOtro método de buscar información adicional es usando IRS2Go. Haga clic aquí para \ndescargar la aplicación móvil, IRS2Go: https://www.irs.gov/es/newsroom/irs2goapp. \n¡Y mucho más!\nSu enlace directo a la información tributaria las 24 horas al día, los 7 días a la semana: \nwww.irs.gov/es\n• \u0007\nFree File del IRS\n• \u0007\nCómo radicar una declaración\n• \u0007\nCómo presentar declaraciones de impuestos\nvencidas\n• \u0007\nCómo corregir su declaración de impuestos\n• \u0007\nDeclaración de los beneficios del Seguro Social\nPagar \n• \u0007\nRetención de contribuciones\n• Contribuciones estimadas\n• Opciones para pagar sus contribuciones\n• Cómo escoger una opción de pago\n• Cómo entender su carta o aviso del IRS\n•\nQué debe hacer si no puede pagar\nwww.irs.gov/es\n"],"string":"[\n \"4696(PR)\\nVolunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)\\nVITA/TCE Puerto Rico Resource Guide 2022 RETURNS\\nTake your VITA/TCE training online at www.irs.gov (keyword:\\nLink & Learn Taxes). Link to the Practice Lab to gain \\nexperience using tax software and take the certification test\\nonline, with immediate scoring and feedback.\\nPublication 4696 (PR) (sp) (Rev. 9-2022) Catalog Number 93739K Department of the Treasury Internal Revenue Service www.irs.gov\\n4696 (PR)\\nVITA/TCE Guía de recursos para \\nPuerto Rico\\nAsistencia Voluntaria al Contribuyente con los Impuestos sobre los Ingresos (VITA) / \\nAsesoramiento Tributario para los Ancianos (TCE)\\nDECLARACIÓN DE \\nIMPUESTOS DE 2022\\nComplete la capacitación en línea sobre VITA/TCE en \\nwww.irs.gov (palabra clave: Conéctate y aprende sobre los \\nimpuestos). Visite el Laboratorio de Práctica para obtener \\nexperiencia en el uso del software tributario y completar la \\nprueba de certificación en línea con puntuación y respuestas \\ninmediatas.\\n\",\n \"¿Cómo recibir actualizaciones técnicas?\\nSe incluirán las actualizaciones a los materiales de capacitación para voluntarios en la Publicación 4491X, Suplemento de \\nCapacitación sobre VITA/TCE Se puede descargar la versión más reciente en: www.irs.gov/pub/irs-pdf/p4491x.pdf\\nNormas de Conducta para los Voluntarios\\nPrograma VITA/TCE\\nLa misión del programa de preparación de declaraciones de impuestos de VITA/TCE es ayudar a los contribuyentes \\nelegibles a cumplir sus responsabilidades contributivas, proporcionándoles la preparación gratuita de sus declaraciones \\nde impuestos. Para establecer el mayor grado de confianza pública, los voluntarios están obligados a mantener los \\nmás altos estándares de conducta ética y proporcionar un servicio de calidad. \\nAnualmente, todos los voluntarios de VITA/TCE (sean remunerados o no) deben aprobar el examen de certificación en \\nlas Normas de Conducta para los Voluntarios (VSC, por sus siglas en inglés) y deben aceptar que cumplirán con ellas \\nal firmar y fechar el Formulario 13615, Acuerdo sobre las normas de conducta para los voluntarios, antes de trabajar \\ncomo voluntario en un sitio de VITA/TCE. Además, los preparadores de declaraciones, los revisores de calidad, los \\ncoordinadores y los instructores de ley tributaria deben certificarse en Admisión/Entrevista y Revisión de Calidad. Los \\nvoluntarios que contestan preguntas sobre la ley tributaria, dictan clases sobre la ley tributaria, preparan o corrigen \\ndeclaraciones de impuestos o llevan a cabo revisiones de calidad de las declaraciones completadas también deben \\ncertificarse en la ley tributaria antes de firmar el formulario. El Formulario 13615 no es válido hasta que el funcionario \\ndesignado por el asociado patrocinador (coordinador, instructor, administrador, etcétera) o el contacto del IRS confirme la \\nidentidad del voluntario con una identificación con foto (ID) emitida por el gobierno, firme y feche el formulario. \\nComo un voluntario del programa de VITA/TCE, usted debe cumplir con las siguientes normas de conducta para los \\nvoluntarios: \\nVSC 1 – \\u0007\\nCumplir los Requisitos de Calidad del Sitio (QSR, por sus siglas en inglés).\\nVSC 2 – \\u0007\\nNo aceptar de los clientes el pago, solicitar donaciones, ni aceptar los pagos de reembolso por la \\npreparación de las declaraciones de impuestos federales o estatales. \\nVSC 3 – \\u0007\\nNo solicitar negocios de los contribuyentes a los que usted ayuda ni tampoco utilizar la información \\nobtenida de ellos (sus datos) para cualquier beneficio personal directo o indirecto para usted o cualquier \\notra persona en específico. \\nVSC 4 – \\u0007\\nNo preparar a sabiendas declaraciones falsas.\\nVSC 5 – \\u0007\\nNo participar en conductas criminales, infames, deshonestas, notoriamente vergonzosas o cualquier otra \\nconducta que se considere que tiene un impacto negativo en los programas de VITA/TCE. \\nVSC 6 – \\u0007\\nTratar a todos los contribuyentes de manera profesional, cortés y respetuosa.\\nEl incumplimiento de estas normas podría dar como resultado lo siguiente, entre otras cosas:\\t\\n●\\n\\u0007\\nSu eliminación de todos los programas de VITA/TCE;\\t\\n●\\n\\u0007\\nInclusión en el Registro de Voluntarios del IRS para prohibirle indefinidamente participar en actividades\\nfuturas de VITA/TCE;\\t\\n●\\n\\u0007\\nDesactivación del EFIN (número de identificación para la presentación electrónica) de los sitios de VITA/\\nTCE de su asociado patrocinador;\\t\\n●\\n\\u0007\\nRetiro de todos los productos, suministros, equipos prestados pertenecientes al IRS, y toda la información\\nde los contribuyentes de su sitio;\\t\\n●\\n\\u0007\\nTerminación de la colaboración entre su organización patrocinadora y el IRS;\\t\\n●\\n\\u0007\\nTerminación de los fondos de la subvención del IRS a su asociado patrocinador; y\\t\\n●\\n\\u0007\\nRemisión de su conducta para la posible investigación del Inspector General del Tesoro para la\\nAdministración Tributaria (TIGTA, por sus siglas en inglés) e investigaciones criminales.\\nTaxSlayer® es un programa de software con derechos de autor, de propiedad de Rhodes Computer Services. Todas las \\ncapturas de pantalla que aparecen en todos los materiales de capacitación oficiales del programa de Asistencia Voluntaria \\nal Contribuyente (VITA) y Asesoramiento Tributario para los Ancianos (TCE) se utilizan con el permiso de Rhodes Computer \\nServices. No pueden extraerse, copiarse ni distribuirse las capturas de pantalla utilizadas en esta publicación (o cualquier \\notra captura de pantalla de TaxSlayer o sus programas adheridos) sin la aprobación escrita de la Oficina de Productos, \\nSistemas y Análisis de SPEC del IRS.\\nDeclaración de confidencialidad:\\nToda la información tributaria que usted reciba en su capacidad de voluntario es estrictamente confidencial y no debe, bajo \\nninguna circunstancia, ser divulgada a personas desautorizadas.\\n\",\n \"Tabla de Contenidos - 1\\nTabla de Contenidos\\nCómo utilizar esta guía.............................................................................................................................2\\n¿Está listo para comenzar?......................................................................................................................2\\nAlertas de Contribuciones para Voluntarios (VTA).\\n..................................................................................2\\nEl proceso de entrevista...........................................................................................................................3\\nDiagrama de decisiones – Cómo determinar el estado de residencia ....................................................5\\nNivel I\\nCuadro A: Tabla A: ¿Quién debe presentar una declaración de impuestos?...........................................7\\nCuadro B: Reglas de fuente de ingresos.\\n.................................................................................................9\\nCuadro C: Deducción estándar................................................................................................................11\\nCuadro D: Créditos reembolsables y no reembolsables..........................................................................13\\nNivel II\\nCuadro E: Residentes bona fide de Puerto Rico......................................................................................15\\nCuadro F: Ajustes a los ingresos..............................................................................................................19\\nCuadro G: Deducciones detalladas..........................................................................................................21\\nCuadro H: Beneficios de Seguro Social...................................................................................................23\\nCuadro I: Crédito al impuesto extranjero..................................................................................................25\\nCuadro J: Otras contribuciones................................................................................................................33\\nConsejos sobre el software TaxSlayer\\nCuadro 1: Cómo comenzar con TaxSlayer - Una nueva declaración de impuestos.\\n................................37\\nCuadro 2: TaxSlayer - Crédito tributario adicional por hijos.\\n.....................................................................41\\nCuadro 3: axSlayer - Ajustes a los ingresos.............................................................................................49\\nCuadro 4: TaxSlayer - Deducciones.........................................................................................................51\\nCuadro 5: TaxSlayer - Crédito al impuesto extranjero..............................................................................53\\n\",\n \"Cómo utilizar esta guía\\nEsta publicación está diseñada para brindarle asistencia al momento de preparar una declaración correcta \\nen papel o utilizando el software TaxSlayer. Se divide en tres secciones: Nivel I, Nivel II y Consejos sobre el \\nSoftware.\\nLas pestañas A, B, C y D contienen las leyes contributivas de Nivel I en la forma de diagramas de \\ndecisiones, tablas y consejos para entrevistas. Las pestañas E, F, G, H, I y J contienen información sobre \\nleyes contributivas de Nivel II. Las pestañas 1, 2, 3, 4 y 5 contienen procedimientos paso a paso para la \\npreparación de una declaración de impuestos utilizando el software de computadora. \\nEl curso Link & Learn Taxes para Puerto Rico está dividido en Nivel I y Nivel II. Para aquellos voluntarios \\nque brindan asistencia a contribuyentes de Puerto Rico, los voluntarios primero deben aprobar el examen \\nBásico o Avanzado de VITA/TCE. Posteriormente, deben continuar con el Nivel I del examen de Puerto \\nRico. Los estudiantes pueden detenerse ahí o continuar con el Nivel II del examen de Puerto Rico. Se debe \\naprobar cada curso con una puntuación mínima de 80% para obtener la certificación. \\n* TaxSlayer es un programa de software con derechos de autor, desarrollado por una empresa familiar con \\nmás de 50 años en el negocio de la preparación de contribuciones. \\n No deben extraerse, copiarse ni distribuirse las capturas de pantalla utilizadas en esta publicación sin la \\naprobación escrita del IRS. \\nAviso: Es posible que algunas de las capturas de pantalla del software que aparecen en esta guía no \\nestén actualizadas para las leyes contributivas actuales. En general, las capturas de pantalla que aparecen \\nreflejan la versión del año en curso. Sin embargo, hay casos en los que se incluyen referencias a años \\ncontributivos anteriores. \\n¿Está listo para comenzar?\\nRealice esta evaluación marcando la casilla para responder “Sí”. Resuelva todas las respuestas que sean \\n“No” (casillas sin marcar) con el coordinador del sitio antes de asistir a contribuyentes. \\n1. ¿Ha firmado\\n\\t\\n⃞\\n a. el acuerdo para voluntarios/las normas de conducta?\\n\\t\\n⃞\\n b. el acuerdo de préstamo de propiedad (si corresponde)?\\n2. ¿Conoce\\n\\t\\n⃞\\n a. sus responsabilidades en el sitio?\\n\\t\\n⃞\\n b. los contactos del sitio (emergencia, información de retrasos, problemas técnicos, etc.)?\\n\\t\\n⃞\\n c. cuándo se lo esperará en el sitio?\\n\\t\\n⃞\\n d. su número de Identificación del sitio (SIDN, por sus siglas en inglés)?\\n3. ¿Tiene su\\n\\t\\n⃞\\n a. Guía de Recursos para Voluntarios sobre VITA/TCE (Publicación 4012)?\\n\\t\\n⃞\\n b. El Impuesto Federal sobre los Ingresos (Publicación 17)?\\n\\t\\n⃞\\n \\u0007\\nc. carné con nombre (Formulario 14509, Identificación para Voluntarios) que muestra su nivel de \\ncertificación?\\n\\t\\n⃞\\n d. Guía de Recursos para Puerto Rico sobre VITA/TCE (Publicación 4696 (PR))?\\n4. ¿Se encuentra en el sitio\\n\\t\\n⃞\\n a. la Hoja de Admisión/Entrevista y Verificación de Calidad (Formulario 13614-C)?\\n\\t\\n⃞\\n b. formularios de declaraciones, anexos y hojas de trabajo, etc., sobreimpresos?\\nAlertas de Calidad y de Contribuciones para los Programas de \\nVoluntarios del IRS\\nPara obtener las últimas actualizaciones de leyes tributarias para voluntarios y consejos útiles durante toda la temporada de radicación, puede \\nvisitar www.IRS.gov—palabra clave: Alertas de Contribuciones para Voluntarios. El coordinador de su sitio debe compartir estos mensajes con \\nusted. Además, para obtener más información, puede visitar el Centro de Recursos para Asociados y Voluntarios.\\nCómo utilizar esta guía – 2\\n\",\n \"El proceso de entrevista de 5 pasos\\nEl proceso de entrevista de 5 pasos - 3\\nPasos de la \\nentrevista\\nObjetivo\\nAcciones sugeridas\\nPropicie un \\nambiente cómodo \\ny ponga al \\ncontribuyente \\na gusto\\nUtilice habilidades \\nde escucha activa\\nPaso\\nPaso\\nPaso\\nPaso\\nPaso\\nExamine las \\nrespuestas \\na las preguntas \\nde admisión \\n(Formulario 13614-\\nC o equivalente).\\nAl momento de \\ntrabajar con el \\ncontribuyente, \\ncomplete las \\npreguntas \\nde admisión \\nimportantes \\nlas preguntas \\nde admisión \\nimportantes del \\nFormulario 13614-C\\nInforme al \\ncontribuyente los \\npróximos pasos\\n•\\t \\u0007\\nPreséntese; inicie una charla amena (hable del tiempo, la\\ndificultad para encontrar el lugar, ofrezca sus disculpas si la\\nespera fue larga, etc.).\\n•\\t \\u0007\\nExplique el proceso de preparación de declaraciones de\\nimpuestos de contribución (la entrevista, cómo la información que\\nproporciona el contribuyente lo ayudará a usted a determinar si\\ndebe radicar una declaración, su elegibilidad para los créditos\\ncontributivos, etc.\\n•\\t Dé la oportunidada los contribuyentes para que compartan sus\\nexpectativas, necesidades o preocupaciones preguntándoles\\nsi tienen preguntas antes de comenzar y comunicándoles que\\npueden hacer preguntas durante el proceso.\\n•\\t Preste atención a las señales auditivas no verbales (tono de voz,\\nlenguaje corporal, contacto visual, etc.).\\n•\\t Escuche, luego responda reiterando, parafraseando o fomentando\\nel diálogo.\\n•\\t Confirme toda la información que completó el contribuyente\\nen el formulario de admisión (Formulario 13614-C o alternativo\\naprobado)\\n•\\t Examine toda la información y los documentos que\\nel contribuyente presentó, entre ellos, los formularios\\nW-2,1099,1098, etc.\\n•\\t Lea la información para asegurarse que esté completa.\\t\\t\\t\\n• No suponga nada y utilice los consejos para entrevistas y los \\ndiagramas de decisiones de la Publicación 4012 y la \\nPublicación 4696(PR) para confirmar:\\n• El estado civil (estado civil para los efectos de la declaración de \\nimpuestos)\\n• La elegibilidad para el Crédito Tributario por Hijos\\n•\\t Explique el proceso de preparación de la declaración de\\nimpuestos, los procedimientos de revisión de calidad, los\\nrequisitos de firma y mantenimiento de registros, etc.\\n1\\n2\\n3\\n4\\n5\\n\",\n \"Catalog Number 52121E\\nwww.irs.gov\\nForm 13614-C (Rev. 10-2022)\\nForm 13614-C\\n(October 2022)\\nDepartment of the Treasury - Internal Revenue Service\\nIntake/Interview & Quality Review Sheet\\nOMB Number \\n1545-1964\\nYou will need: \\n• Tax Information such as Forms W-2, 1099, 1098, 1095. \\n• Social security cards or ITIN letters for all persons on your tax return. \\n• Picture ID (such as valid driver's license) for you and your spouse.\\n• Please complete pages 1-4 of this form.\\n• You are responsible for the information on your return. Please provide \\ncomplete and accurate information.\\n• If you have questions, please ask the IRS-certified volunteer preparer.\\nVolunteers are trained to provide high quality service and uphold the highest ethical standards.\\nTo report unethical behavior to the IRS, email us at wi.voltax@irs.gov\\nPart I – Your Personal Information (If you are filing a joint return, enter your names in the same order as last year’s return) \\n1. Your first name \\nM.I.\\nLast name\\nBest contact number\\nAre you a U.S. citizen?\\nYes\\nNo\\n2. Your spouse’s first name \\nM.I.\\nLast name\\nBest contact number\\nIs your spouse a U.S. citizen?\\nYes\\nNo\\n3. Mailing address \\nApt # \\nCity\\nState\\nZIP code\\n4. Your Date of Birth\\n5. Your job title\\n6. Last year, were you:\\na. Full-time student\\nYes\\nNo\\nb. Totally and permanently disabled\\nYes\\nNo\\nc. Legally blind\\nYes\\nNo\\n7. Your spouse’s Date of Birth\\n8. Your spouse’s job title \\n9. Last year, was your spouse:\\na. Full-time student\\nYes\\nNo\\nb. Totally and permanently disabled\\nYes\\nNo\\nc. Legally blind\\nYes\\nNo\\n10. Can anyone claim you or your spouse as a dependent?\\nYes\\nNo\\nUnsure\\n11. Have you, your spouse, or dependents been a victim of tax related identity theft or been issued an Identity Protection PIN?\\nYes\\nNo\\n12. Provide an email address (optional) (this email address will not be used for contacts from the Internal Revenue Service)\\nPart II – Marital Status and Household Information\\n1. As of December 31, 2022, what \\nwas your marital status?\\nNever Married (This includes registered domestic partnerships, civil unions, or other formal relationships under state law)\\nMarried\\na. If Yes, Did you get married in 2022?\\nYes\\nNo\\nb. Did you live with your spouse during any part of the last six months of 2022?\\nYes\\nNo\\nDivorced\\nDate of final decree\\nLegally Separated\\nDate of separate maintenance decree\\nWidowed\\nYear of spouse’s death\\n2. List the names below of:\\n• everyone who lived with you last year (other than your spouse) \\n• anyone you supported but did not live with you last year\\nIf additional space is needed check here\\nand list on page 3\\nTo be completed by a Certified Volunteer Preparer\\nName (first, last) Do not enter your \\nname or spouse’s name below \\n(a)\\nDate of Birth\\n(mm/dd/yy)\\n(b)\\nRelationship\\nto you (for \\nexample:\\nson,\\ndaughter,\\nparent,\\nnone, etc)\\n(c)\\nNumber of \\nmonths\\nlived in \\nyour home \\nlast year \\n(d)\\nUS\\nCitizen\\n(yes/no)\\n(e)\\nResident\\nof US, \\nCanada,\\nor Mexico \\nlast year\\n(yes/no)\\n(f)\\nSingle or \\nMarried as \\nof 12/31/22\\n(S/M)\\n(g)\\nFull-time\\nStudent\\nlast year \\n(yes/no)\\n(h)\\nTotally and \\nPermanently\\nDisabled\\n(yes/no)\\n(i)\\nIs this \\nperson a \\nqualifying\\nchild/relative\\nof any other \\nperson?\\n(yes/no)\\nDid this \\nperson\\nprovide\\nmore than \\n50% of his/\\nher own \\nsupport?\\n(yes,no,n/a)\\nDid this \\nperson\\nhave less \\nthan $4,400 \\nof income? \\n(yes,no,n/a)\\nDid the \\ntaxpayer(s)\\nprovide more \\nthan 50% of \\nsupport for \\nthis person? \\n(yes/no/n/a)\\nDid the \\ntaxpayer(s)\\npay more than \\nhalf the cost of \\nmaintaining a \\nhome for this \\nperson?\\n(yes/no)\\nForm 13614-C, Intake/Interview and Quality Review Sheet\\nForm 13614 C Page 1\\nFormulario 13614-C, Hoja de Admisión/Entrevista y Verificación \\nde Calidad\\nFormulario 13614 C Página 1\\nFormulario 13614-C\\n \\n (octubre de 2022)\\nOMB Number \\n1545-1964\\nDepartamento del Tesoro — Servicio de Impuestos Internos\\nHoja de Admisión/Entrevista y Verificación de Calidad\\nNecesitará lo siguiente: \\n • \\u0007\\nInformación tributaria, tales como los Formularios W-2, 1099, 1098, 1095. \\n • \\u0007\\nTarjeta de Seguro Social o carta del Número de Identificación Personal del Contribuyente \\n(ITIN, por sus siglas en inglés), para cada persona en su declaración de contribución. \\n • \\u0007\\nIdentificación con foto (tal como una licencia de conducir vigente) para usted y su cónyuge.\\n• Por favor complete las páginas 1 a 4 de este formulario.\\n• \\u0007\\nUsted es el responsable de la información en su declaración de contribución. Por favor \\nproporcione la información exacta y completa. \\n• Si tiene preguntas, por favor hágalas al preparador voluntario certificado del IRS.\\n\",\n \"Determinación de los requisitos de residencia en Puerto Rico \\npara efectos contributivos \\n(1) Su domicilio contributivo es su lugar principal o regular de negocio, su empleo o puesto de servicio independientemente del lugar \\ndonde tenga su hogar familiar. Si no tiene lugar principal o regular de negocio por la naturaleza de su empleo, entonces su domicilio \\ncontributivo es el lugar donde vive regularmente. Si no entra en ninguna de estas categorías, se considera que usted es una persona \\nitinerante y su domicilio contributivo es el lugar donde trabaja. \\n(2) Se considerará que tiene un vínculo cercano con Puerto Rico y no con los Estados Unidos o un país extranjero si se mantuvo en \\ncontacto más con Puerto Rico que con los Estados Unidos o el país extranjero. Al momento de determinar si se ha mantenido en \\ncontacto más con Puerto Rico, examine los hechos y circunstancias que se considerarán, los cuales se incluyen en la Publicación 570, \\nTax Guide for Individuals With Income From U.S. Possessions (versión solo en inglés). \\nDeterminación de los requisitos de residencia en Puerto Rico – 5\\nSÍ \\nSÍ \\nSÍ \\nSÍ \\n NO\\n NO\\n NO\\n NO\\n¿SE MUDÓ A PUERTO RICO \\nDURANTE EL AÑO \\nCONTRIBUTIVO? \\nCONSULTE LA SECCIÓN \\nRESIDENTE BONA FIDE \\nDE PUERTO RICO \\n(TEMA AVANZADO)\\n¿ESTUVO PRESENTE EN \\nPUERTO RICO AL MENOS \\n183 DÍAS DURANTE EL AÑO \\nCONTRIBUTIVO?\\n¿TUVO UN DOMICILIO \\nCONTRIBUTIVO (1) FUERA DE \\nPUERTO RICO DURANTE ALGUNA \\nPARTE DEL AÑO CONTRIBUTIVO?\\nCONSULTE LA PUBLICACIÓN \\n570 PARA SABER SI CUMPLE \\nCON UNO DE LAS OTRAS \\nCONDICIONES PARA LA \\nPRUEBA DE PRESENCIA\\n¿TUVO UN VÍNCULO \\nESTRECHO (2) CON UN \\nLOS ESTADOS UNIDOS O UN PAÍS \\nEXTRANJERO QUE NO SEA PUERTO \\nRICO DURANTE ALGUNA PARTE DEL \\nAÑO CONTRIBUTIVO?\\nA LOS EFECTOS DE LAS \\nCONTRIBUCIONES DE LOS \\nESTADOS UNIDOS, NO ES UN \\nRESIDENTE BONA FIDE DE \\nPUERTO RICO PARA EL AÑO \\nCONTRIBUTIVO\\nA LOS EFECTOS DE LAS \\nCONTRIBUCIONES DE LOS \\nESTADOS UNIDOS, NO ES UN \\nRESIDENTE BONA FIDE DE \\nPUERTO RICO PARA EL AÑO \\nCONTRIBUTIVO\\nA LOS EFECTOS DE LAS \\nCONTRIBUCIONES DE LOS \\nESTADOS UNIDOS, ES UN \\nRESIDENTE BONA FIDE DE \\nPUERTO RICO PARA EL AÑO \\nCONTRIBUTIVO\\n\",\n \"Determinación de los requisitos de residencia en Puerto Rico – 6\\n\",\n \"¿Quién debe presentar una declaración? - 7\\nTabla A: ¿Quién debe presentar una declaración de impuestos?\\nResidentes bona fide de Puerto Rico\\nComplete la hoja de trabajo (Tabla B: ¿Quién debe presentar una declaración de impuestos? - Hoja de trabajo para residentes \\nbona fide de Puerto Rico con ingresos exentos) que aparece en la siguiente página con el objetivo de determinar si se debe \\npresentar una declaración de impuestos federal. Luego de completar la hoja de trabajo, se debe presentar una declaración si los \\ningresos brutos del contribuyente sujetos a contribución, 2a, es igual o supera la línea 2d de la hoja de trabajo. Si el contribuyente \\nestá casado y presenta una declaración por separado, se debe presentar una declaración si los ingresos brutos del contribuyente \\nsujetos a la contribución federal es igual o mayor que $5. \\nSi usted es un residente de Puerto Rico en un año entero, su ingreso bruto ajustado no incluye ingresos de fuentes de Puerto \\nRico, excepto las cantidades recibidas como empleado de los Estados Unidos o una agencia federal. Si recibe ingresos de fuentes \\nde Puerto Rico que no están sujetos a la contribución federal, debe reducir su deducción estándar. Como resultado, la cantidad de \\ningresos para determinar el requisito de radicar una declaración de impuestos federal es la cantidad modificada.\\nEste cálculo (parte permitida de la deducción estándar) debe realizarse antes de que usted pueda determinar si debe radicar una \\ndeclaración de impuestos federal porque el nivel mínimo de ingresos al que debe radicar una declaración de impuestos se basa, \\nen parte, en la deducción estándar correspondiente a su estado civil para efectos tributarios. \\nTabla A: ¿Quién debe presentar una declaración de impuestos? \\nSí: Continúe\\nNo: Consulte la Pestaña A de la Publicación 4012\\n•\\t\\nIngresos de fuentes fuera de lo Puerto Rico\\n•\\t\\nIngresos como empleado civil o militar del gobierno\\nde los Estados Unidos?\\n•\\t\\nIngresos de pensiones como civil o militar del\\ngobierno de los Estados Unidos?\\n•\\t\\nBeneficios de Seguro Social tributables?\\t\\t\\t\\n•\\nGanancias netas de trabajo por cuenta propia de al \\nmenos 400\\n•\\nSalarios de $108.28 o más de una iglesia\\nu organización cualificada controlada por una \\niglesia que esté exenta de las contribuciones \\ncorrespondientes al empleador del Seguro Social y \\nMedicare.\\n•\\nPropinas que no informó al patrono o salarios que \\nrecibió de un patrono que no retuvo las \\ncontribuciones del Seguro Social y Medicare?\\n¿Fue un residente bona fide de Puerto Rico durante, \\nal menos, una parte del año contributivo?\\n¿Tiene alguno de los siguientes ingresos:\\u0007\\n \\nSí: Consulte la Pestaña B: ¿Quién debe presentar una \\ndeclaración? Hoja de trabajo para residentes bona fide de Puerto \\nRico con ingresos exentos para determinar si se debe presentar \\nuna declaración de impuestos federal de los Estados Unidos. \\n No Conti:núe\\n¿Tiene alguno de los siguientes ingresos:\\u0007\\u0007\\nSí: Radique un Formulario 1040-PR, Declaración de \\nImpuestos Federales sobre el Trabajo por Cuenta Propia. \\n \\n\\\"\\nNo\\\" No debe radicar una declaración de impuestos federales. \\nSin embargo, utilice la Tabla C para determinar si debería \\npresentar una declaración con el objetivo de reclamar un \\nreembolso o cualquier crédito reembolsable. \\n\",\n \" Tabla C: ¿Debo presentar una declaración de impuestos?\\n•\\n\\u0007\\n¿Tiene contribuciones federales retenidas sobre\\nalgún ingreso, incluidos los beneficios por desempleo?\\n•\\n\\u0007\\n¿Califica para el crédito tributario adicional\\npor hijos?\\n¿Quién debe presentar una declaración? - 8\\nResidentes de Puerto Rico (continuación)\\n \\u0007\\nTabla B: ¿Quién debe presentar una declaración? – Hoja de trabajo para residentes bona fide de \\nPuerto Rico con ingresos exentos (de conformidad con la Sección 933 del IRC)\\n1. Ingrese la DEDUCCIÓN ESTÁNDAR ............................................................................................................................ _______\\n Si su estado civil para los efectos de la declaración es:\\n Soltero\\n Casado que presenta una declaración conjunta\\n Cabeza de familia\\n Viudo calificado con\\n un hijo dependiente\\n Casado que presenta una declaración por separado \\n si tiene menos de 65 años, ingrese $12,950\\n si tiene 65 años o más, ingrese $14,700\\nsi ambos tienen menos de 65 años, ingrese $25,900 \\nsi uno tiene 65 años o más, ingrese $27,300\\nsi ambos tienen 65 años o más, ingrese $28,700\\nsi tiene menos de 65 años, ingrese $19,400\\nsi tiene 65 años o más, ingrese $21,150\\n si tiene menos de 65 años, ingrese $25,900\\n si tiene 65 o más, ingrese $27,300\\n Consulte la nota que aparece después de la línea 2d.\\nATENCIÓN: Si alguien lo puede reclamar como persona dependiente, ingrese el monto de la Hoja de Trabajo para la Deducción \\nEstándar para Dependientes en las Instrucciones para el Formulario 1040 o Formulario 1040SR, según corresponda. \\n2. Parte permitida de la DEDUCCIÓN ESTÁNDAR\\na. Ingreso bruto sujeto a tributación federal (incluya los beneficios de seguro social tributables) ............................. ________\\nb.Total de los ingresos brutos de todas las fuentes (incluya ingreso exento de Puerto Rico) .................................... ________ \\nc. Divida la línea 2a por la línea 2b ...........................................................................................................................________\\nd. Multiplique la DEDUCCIÓN ESTÁNDAR (línea 1) por la línea 2c ............................................................................. ________\\n\\u0007\\n* Debe presentar una declaración si su ingreso bruto sujeto a la tributación federal (línea 2a) es igual o mayor que la línea\\n2d. Si está casado y presenta una declaración por separado, debe presentar una declaración si su ingreso bruto sujeto a la\\ntributación federal es igual o mayor que $5.\\nSí: Radique un formulario 1040 o 1040SR para reclamar un \\nreembolso de las contribuciones retenidas.\\nNo: Continúe\\nSí: Radique un formulario 1040-PR o el Formulario 1040 SS \\npara reclamar el crédito.\\nNo: No debe presentar una declaración de impuestos federal.\\n\",\n \"Reglas fuente de ingresos - 9 \\nVenta de acciones u otros bienes \\npersonales que no se deprecian\\n* Reglas especiales\\n\\u0007\\n* Los residentes bona fide de Puerto Rico deben utilizar la Publicación 915, Beneficios de Seguro Social y de jubilación ferroviaria equivalente, \\npara determinar la parte de los beneficios de Seguro Social tributable. \\n \\u0007\\n** Existen reglas especiales para las ganancias en la disposición de ciertos bienes de inversión (por ejemplo, acciones, bonos, instrumentos de deuda, \\ndiamantes y oro) que sean propiedad de un ciudadano o extranjero residente en los Estados Unidos antes de volverse un residente bona fide de una \\nposesión. Para obtener más detalles, consulte la Publicación 570.\\nReglas de fuente de ingresos\\n• \\u0007\\nEl origen de los ingresos determina la fuente, ya sea de los Estados Unidos, de Puerto Rico o extranjero.\\n• \\u0007\\nLos ciudadanos y residentes de los Estados Unidos incluyen en la declaración de impuestos su ingreso mundial,\\nindependientemente de su origen.\\n• \\u0007\\nLa fuente de ingreso es muy importante para los extranjeros no residentes porque estos contribuyen a los Estados\\nUnidos solo sobre los ingresos cuyo origen es en los Estados Unidos.\\n• \\u0007\\nTambién se utilizan las reglas de origen para determinar el crédito por impuesto extranjero.\\n La siguiente tabla le ayuda a determinar la fuente de los ingresos.\\n Tabla 1: Determinación de fuente de los ingresos\\n Fuente de Ingreso\\n Tipo de Ingresos\\nFactor que determina la fuente\\n Salarios y otras compensaciones\\nEl lugar donde se presta el servicio\\n \\u0007\\nBeneficios de Seguro Social de los\\n* Fuente de ingresos de Estados Unidos por definición (Sección 861 del IRC)\\nEstados Unidos\\n Pensiones\\n\\u0007\\nAportaciones: el lugar donde se prestaron los servicios se utiliza para \\ndeterminar la fuente de ingresos. Ganancias de inversión: el lugar donde se \\nestablece el fideicomiso del plan de pensión.\\n Intereses\\nResidencia del pagador\\n Dividendos\\nLocalización del pagador\\n Rentas\\nLocalización de la propiedad\\n Regalías:\\n \\u0007\\nRecursos naturales: localización de la propiedad. Patentes, derechos de \\nautor, etc.: el lugar donde se utiliza la propiedad.\\n \\u0007\\n** Domicilio contributivo del vendedor (consulte las Reglas Especiales para \\nlas Ganancias por Disposiciones de ciertos Bienes, que se incluyen en la \\nPublicación 570, para conocer las excepciones)\\n Venta de bienes raíces\\nLocalización de la propiedad\\n Distribuciones de ganancias de capital Residencia del accionista\\n \\u0007\\npagadas por una Sociedad Inversionista \\nReglamentada (RIC, por sus siglas en \\ninglés) de los Estados Unidos\\n Compensación por desempleo\\n \\u0007\\nA los efectos de las contribuciones sobre los ingresos de los Estados Unidos, \\ngeneralmente, el origen de los ingresos es el lugar donde el contribuyente \\nprestó los servicios. \\n\",\n \"Reglas fuente de ingresos - 10 \\n\",\n \"Deducción estándar\\n Prorrateo de la deducción estándar cuando el contribuyente tiene ingresos exentos cuya fuente es en Puerto Rico\\n La deducción estándar es una cantidad que reduce los ingresos sobre los cuales el contribuyente paga contribución sobre ingresos.\\n La deducción estándar depende de lo siguiente:\\n• el estado civil del contribuyente,\\n• si el contribuyente (o el cónyuge del contribuyente) tiene 65 años o más o si es ciego, y\\n• si el contribuyente puede ser reclamado como dependiente en la declaración de otro contribuyente.\\n \\u0007\\nEn el caso de aquellos contribuyentes que no detallan las deducciones, la deducción estándar debe prorratearse considerando el \\ningreso bruto sujeto a impuestos de los Estados Unidos y el ingreso bruto total de todas las fuentes. \\n \\u0007\\nEste ajuste debe realizarse antes de anotar la deducción estándar en la línea 12 de Formulario 1040 o la línea 12 del Formulario 1040SR. \\n Estado civil\\nDeducción estándar\\n Soltero\\n $12,950\\n Casado que presenta una declaración conjunta o cónyuge sobreviviente $25,900\\n Casado que presenta una declaración por separado\\n $12,950\\n Cabeza de familia\\n$19,400\\n Si el contribuyente tiene 65 años o más al final del año o si es ciego, tiene permitida una deducción estándar más alta.\\nTabla C: Hoja de trabajo de la deducción estándar \\nDeducción estándar - 11\\nHoja de trabajo para declarantes de Puerto Rico que tienen ingresos exentos de conformidad con la Sección 933 \\ny que no detallan sus deducciones\\n1. \\u0007\\nIngrese la DEDUCCIÓN ESTÁNDAR: Si su estado civil para los efectos de la declaración es:\\n soltero o casado que presenta una declaración por separado, ingrese $12,950 . . . . . . . . . . . . . . . . .\\n casado que presenta una declaración conjunta o cónyuge sobreviviente, ingrese $25,900 . . . . . . . . ____________\\n cabeza de familia, ingrese $19,400 . . . . . . . . . . . . . .. . . . .. . . .. . . . . .. . . . . . .. . . . . . . . .. . . . . .. . . . \\nATENCIÓN: Si tiene 65 años o más o es ciego, ingrese el monto de la Hoja de Trabajo para la Deducción Estándar en las \\ninstrucciones para el Formulario 1040 o 1040-SR, según corresponda; \\n O\\nSi alguien lo puede reclamar como dependiente, ingrese la cantidad de la Hoja de Trabajo de la Deducción Estándar en \\nlas Instrucciones para el Formulario 1040 o el Formulario 1040-SR, según corresponda.\\no Formulario 1040-SR, según corresponda.\\n2. Parte permitida de la DEDUCCIÓN ESTÁNDAR\\na. Ingreso bruto sujeto a tributación federal ........................................................................ ________________\\nb. \\u0007\\nIngreso bruto de todas las fuentes\\n(incluye ingreso exento de Puerto Rico) .......................................................................... ________________\\nc. Divida la línea 2a por la línea 2b ....................................................................................._________________\\nd. \\u0007\\nMultiplique la deducción estándar (línea 1) por la línea 2c y anote la cantidad en la línea 12a del Formulario 1040\\no Formulario 1040-SR (cantidad permitida de la DEDUCCIÓN ESTÁNDAR) ......................._________________ \\nEscriba lo siguiente sobre la línea 12 del Formulario 1040 o la línea 12 del Formulario 1040-SR: “Deducción estándar modificada por ingresos exentos \\nde conformidad con la sección 933”. \\n\",\n \"Deducción estándar - 12\\n\",\n \"Crédito tributario por hijos y crédito tributario adicional por hijos\\nNUEVO: La Ley del Plan de Rescate Estadounidense de 2021 efectuó cambios al crédito tributario por hijos. Para el año tributario \\n2022, los residentes bona fide de Puerto Rico que tengan un hijo calificado, que no estén obligados a radicar una declaración de \\nimpuestos federal y que hayan pagado la contribución sobre el trabajo por cuenta propia o cuyos salarios tienen retenciones de \\nSeguro Social o Medicare serán elegibles para reclamar el crédito. \\nRequisitos \\nPara calificar, el contribuyente debe cumplir las siguientes condiciones:\\n•\\t Ser un residente bona fide de Puerto Rico\\n•\\t Tener uno o más hijos calificados menores de 17 años al final del año contributivo (que haya nacido en 2006 o posteriormente)\\n•\\t Debe reclamar al hijo como dependiente\\n•\\t El hijo debe tener un Número de Seguro Social válido\\n¿Existen límites de ingresos sobre este crédito?\\nPara ser elegible para la cantidad total del crédito, el ingreso bruto ajustado modificado (MAGI, por las siglas en inglés) no puede \\nexceder: \\n•\\t $400,000 para el estado civil casado que presenta una declaración conjunta\\n•\\t $200,000 para el resto de los estados civiles\\n Cantidad del crédito\\nPara el año 2022, la cantidad del crédito es $2,000 por hijo calificado. Hasta $1,500 del crédito es reembolsable si el contribuyente \\ntiene obligación de presentar una declaración de impuestos federal o si tiene retención de Seguro Social y Medicare o se pagaron \\ncontribuciones sobre el trabajo por cuenta propia. \\nEl crédito se reduce $50 por cada $1,000 (o fracción) de los límites de ingresos que se indicaron anteriormente. A los efectos de \\nesta limitación, debe considerar todos los ingresos recibidos en Puerto Rico. Si usted superó estos niveles de ingresos, debe utilizar \\nla hoja de trabajo del crédito tributario adicional por hijos que se incluye en las instrucciones para el Formulario 1040 SS con el fin \\nde calcular su crédito.\\nIngreso bruto ajustado modificado (MAGI)- \\nSe determina de conformidad con el Código Federal de Rentas Internas de los Estados Unidos (y no de conformidad con las \\nleyes de las contribuciones sobre los ingresos de Puerto Rico). El MAGI se calcula identificando el ingreso bruto ajustado del \\ncontribuyente modificado (aumentado) por cualquier cantidad que el contribuyente excluyó de conformidad con la sección 911, 931 \\no 933 del IRC. Además, verifique las instrucciones del Formulario 1040 SS y del Formulario 1040PR.\\n¿Cómo reclamar el crédito?\\n• \\u0007\\nSi el contribuyente paga la contribución sobre el trabajo por cuenta propia, utilice el Formulario 1040-PR, Declaración\\nde Impuestos Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para\\nResidentes Bona Fide de Puerto Rico) o el Formulario 1040 (SS), Declaración de Impuestos Estadounidenses sobre el\\nTrabajo por Cuenta Propia (Incluyendo el Crédito Tributario por Hijos para Residentes Bona Fide de Puerto Rico).\\n• \\u0007\\nLos residentes bona fide de Puerto Rico que no tienen obligación de presentar una declaración de impuestos federal\\nutilizan el Formulario 1040PR o el Formulario 1040SS para reclamar el crédito tributario adicional por hijos si tienen, al\\nmenos, un hijo calificado y si tienen retención del Seguro Social y Medicare, o si pagaron contribuciones de trabajo por\\ncuenta propia.\\n• \\u0007\\nLos residentes bona fide de Puerto Rico que tienen requisitos de presentar una declaración de impuestos completan\\nel Formulario 1040, o el Formulario 1040SR, y el Anexo 8812, Créditos por Hijos Calificados y Otros Dependientes.\\nCréditos reembolsables y no reembolsables - 13 \\n\",\n \"Crédito no reembolsable por otros dependientes\\nHay un crédito no reembolsable de $500 por otro dependiente que no sea un hijo calificado. Solo puede utilizarse este crédito \\npara reducir la obligación contributiva federal y no puede reclamarse en los Formularios 1040PR o ni 1040SS. \\nCrédito por cuidado de hijos y dependientes\\nPara el año 2022, el Crédito por cuidado de hijos y dependientes no es reembolsable y solo puede utilizarse para reducir la \\nobligación contributiva federal sobre los ingresos.\\nConsejos para entrevistas para el Crédito tributario adicional por hijos\\n Hijo calificado\\nCréditos reembolsables y no reembolsables - 14 \\n6\\n7\\n¿Este niño es su hijo, hija, hijo adoptado, hijastro, \\nhijo de crianza, hermano, hermana, hermanastro, \\nhermanastra o un descendientede alguno de ellos \\n(por ejemplo, su nieto, sobrina o sobrino)?\\n¿Este niño tiene 16 años o menos al final del año \\ncontributivo?\\nPaso\\nPaso\\nPaso\\nPaso\\nPaso\\nPaso\\nPaso\\n¿El niño proporcionó más de la mitad de su propia \\nmanutención?\\n¿El niño vivió con usted durante más de la mitad del \\naño contributivo? Si no vivió con usted durante el \\ntiempo necesarios, aplica alguna excepción, como las \\nsiguientes: \\n• Excepción al tiempo que vivió con usted\\n• Un hijo que fue secuestrado\\n• Hijos de padres divorciados o separados o que\\nnunca se casaron.\\n¿El niño es un ciudadano de EE.UU., nacional de los \\nEE.UU., o residente de los Estados Unidos? Nota: \\nUn nacional es un individuo que, si bien no es un \\nciudadano de EE.UU. debe su lealtad a los Estados \\nUnidos. Entre los nacionales estadounidenses, \\nse encuentran Samoa Estadounidense, y a las \\nMarianas del Norte, que se convierten en nacionales \\nestadounidenses en lugar de ciudadanos.\\n¿El niño tiene un número de Seguro Social válido?\\n¿El niño es su dependiente? Solo el contribuyente \\nque reclama al niño como dependiente puede \\nreclamar al niño para el crédito tributario por hijos.\\nSi la respuesta es SÍ, continúe con el Paso 2\\nSi la respuesta es NO, no puede reclamar el crédito \\ntributario adicional por hijos por este niño. NO CONTINÚE, \\nsi el contribuyente no tiene otros hijos.\\nSi la respuesta es SÍ, continúe con el Paso 3.\\nSi la respuesta es NO, no puede reclamar el crédito \\ntributario adicional por hijos por este niño. NO CONTINÚE, \\nsi el contribuyente no tiene otros hijos.\\nSi la respuesta es NO, continúe con el Paso 4.\\nSi la respuesta es SÍ, no puede reclamar el crédito \\ntributario adicional por este hijo.\\nNO CONTINÚE si el contribuyente no tiene otros hijos.\\nSi la respuesta es SÍ, continúe con el Paso 5.\\nSi la respuesta es NO, no puede reclamar el crédito \\ntributario adicional por hijos por este niño. NO CONTINÚE \\nsi el contribuyente no tiene otros hijos.\\nSi la respuesta es SÍ, continúe con el Paso 6.\\nSi la respuesta es NO, no puede reclamar el crédito \\ntributario adicional por hijos por este niño. NO \\nCONTINÚE si el contribuyente no tiene otros hijos.\\nSi la respuesta es NO, no puede reclamar el crédito \\ntributario adicional por hijos por este niño. NO CONTINÚE \\nsi el contribuyente no tiene otros hijos. Si la respuesta es \\nSÍ, el niño es un hijo calificado. Continúe con el Paso 7.\\nSi la respuesta es SÍ, el niño es un hijo calificado. \\nContinúe con el paso 8.\\nSi la respuesta es NO, no puede reclamar el crédito \\ntributario adicional por hijos por este niño. NO CONTINÚE \\nsi el contribuyente no tiene otros hijos.\\n1\\n2\\n3\\n4\\n5\\n\",\n \"Cómo reclamar el crédito\\nResidentes bona fide de Puerto Rico\\nPara poder excluir los ingresos de fuentes de Puerto Rico, el contribuyente debe ser un residente bona fide de Puerto Rico durante \\ntodo el año contributivo. \\nEn términos generales, se considera que los contribuyentes son residentes bona fide de Puerto Rico si, durante el año contributivo, \\nel contribuyente:\\n• Cumple con la prueba de presencia,\\n• No tiene una domicilio contributivo fuera de Puerto Rico durante ninguna parte del año contributivo, y\\n• \\u0007\\nNo tiene un vínculo cercano, durante ninguna parte del año contributivo, con los Estados Unidos o un país extranjero que\\nno sea Puerto Rico.\\nPrueba de presencia\\nSi usted es un ciudadano o extranjero residente en los Estados Unidos, cumplirá la prueba de presencia durante todo el año \\ncontributivo si cumple una de las siguientes condiciones. \\n1. Estuvo presente en la posesión correspondiente durante, al menos, 183 días durante el año contributivo.\\n2. \\u0007\\nEstuvo presente en la posesión correspondiente, durante, al menos 549 días durante el período de 3 años que incluye el\\naño contributivo en curso y los 2 años contributivos inmediatamente anteriores. Durante cada año del período de 3 años,\\nusted debe estar presente en la posesión correspondiente o, al menos, 60 días.\\n3. Estuvo presente en los Estados Unidos durante no más de 90 días durante el año contributivo.\\n4. \\u0007\\nObtuvo ingresos en los Estados Unidos por un total máximo de $3,000 y estuvo presente más días en la posesión\\nrelevante que en los Estados Unidos durante el año contributivo. El ingreso ganado es la cantidad recibida por la\\nprestación de servicios personales, como, sueldos, salarios u honorarios.\\n5. \\u0007\\nNo tuvo ningún vínculo relevante con los Estados Unidos durante el año contributivo.\\nDomicilio contributivo\\nUsted habrá cumplido con la prueba de domicilio contributivo si no tuvo un domicilio contributivo fuera de la posesión \\ncorrespondiente durante ninguna parte del año contributivo. Su domicilio contributivo es su lugar principal o regular de negocio, su \\nempleo o puesto de servicio independientemente del lugar donde tenga su hogar familiar. Si no tiene lugar principal o regular de \\nnegocio por la naturaleza de su empleo, entonces su domicilio contributivo es el lugar donde vive regularmente. Si no cumple con \\nninguna de estas categorías, se considera que usted es una persona itinerante y su domicilio contributivo es el lugar donde trabaja.\\nVínculo cercano\\nUsted habrá cumplido la prueba de vínculo cercano si, durante cualquier parte del año contributivo, no tuvo un vínculo cercano con \\nlos Estados Unidos o un país extranjero que no sea la posesión estadounidense correspondiente.\\n8\\n9\\nResidentes bona fide de Puerto Rico - 15\\nPaso\\nPaso\\n¿Fue un residente bona fide de Puerto Rico durante \\nel año 2022?\\n¿Está obligado a presentar una declaración de \\nimpuesto federal (Formulario 1040/1040SR)? \\n(Consulte la sección ¿Quién debe presentar una \\ndeclaración?)\\nSi la respuesta es SÍ, continúe con el Paso 9\\nSi la respuesta es NO, NO CONTINÚE. Utilice el Anexo \\n8812 y el Formulario 1040 para reclamar el crédito. \\nConsulte la pestaña G de la Publicación 4012 para \\nobtener más información.\\nSi la respuesta es SÍ, NO CONTINÚE. Utilice el Anexo \\n8812 y el Formulario 1040 para reclamar el crédito.\\nSi la respuesta es NO, utilice el Formulario 1040PR o el \\nFormulario 1040 SS para reclamar el crédito.\\n\",\n \"Residentes bona fide de Puerto Rico (continuación)\\nVínculo cercano (continuación)\\nSe considerará que tiene un vínculo cercano con una posesión y no con los Estados Unidos o un país extranjero si se ha \\nmantenido en contacto más con la(s) posesión(es) que con los Estados Unidos o el país extranjero. \\nAl momento de determinar si se ha mantenido en contacto más con la posesión correspondiente, los hechos y circunstancias \\nque deberán considerarse incluyen, entre otros, los siguientes: \\n• La ubicación de su domicilio permanente.\\n• La ubicación de su familia.\\n• \\u0007\\nLa ubicación de sus pertenencias personales, como, automóviles, muebles, vestimenta y joyas que son propiedad de\\nusted o su familia.\\n• \\u0007\\nLa ubicación de las organizaciones sociales, políticas, culturales, profesionales o religiosas con las que tiene una\\nrelación en la actualidad.\\n• \\u0007\\nLa ubicación del lugar donde lleva a cabo sus actividades bancarias personales de rutina.\\n• \\u0007\\nLa ubicación del lugar donde lleva a cabo actividades comerciales (que no sean las que determinan su domicilio\\ncontributivo).\\n• La ubicación de la jurisdicción en donde tiene una licencia de conducir.\\n• La ubicación de la jurisdicción en donde vota.\\n• La ubicación de las organizaciones de caridad a las que realiza aportaciones.\\n• El país de residencia que indica en formularios y documentos.\\n• \\u0007\\nLos tipos de formularios y documentos oficiales que radica, tales como, el Formulario W-8BEN, Certificado de\\nCondición de Extranjero del Propietario Beneficiario para la Retención e Informe de Impuestos de los Estados Unidos,\\no el Formulario W-9, Solicitud y Certificación del Número de Identificación del Contribuyente.\\nSe compararán sus vínculos con la posesión correspondiente con todos sus vínculos con los Estados Unidos y los países \\nextranjeros. Sus respuestas a las preguntas de la Parte III del Formulario 8898, Declaración para Personas Físicas que Comienzan \\no Terminan su Residencia Bona Fide en una posesión de los Estados Unidos, lo ayudarán a establecer la jurisdicción con la que\\nusted tiene un vínculo más cercano.\\n Remita al contribuyente a la Publicación 570 para obtener más detalles.\\nReglas especiales para el año de mudanza a Puerto Rico\\nEs posible que los contribuyentes que se mudan a Puerto Rico durante el año todavía puedan cumplir con la prueba de domicilio \\ncontributivo y la prueba de vínculo cercano para ese año.\\nLos contribuyentes cumplirán con la prueba de domicilio contributivo y la prueba de vínculo cercano en el año contributivo si \\ncumplen con todas las siguientes condiciones: \\n• \\u0007\\nEl contribuyente no ha sido un residente bona fide de Puerto Rico en ninguno de los 3 años contributivos\\ninmediatamente anteriores a la mudanza.\\n• \\u0007\\nEn el año de la mudanza, el contribuyente no tiene un domicilio contributivo fuera de Puerto Rico ni tiene un vínculo\\ncercano con los Estados Unidos o un país extranjero que no sea Puerto Rico durante alguno de los últimos 183 días\\ndel año contributivo.\\n• \\u0007\\nEl contribuyente es un residente bona fide de Puerto Rico en cada uno de los 3 años inmediatamente posteriores\\na la mudanza\\nResidentes bona fide de Puerto Rico - 16\\n\",\n \"Año de mudanza desde Puerto Rico\\nSe considerará que el contribuyente es un residente bona fide de Puerto Rico para la parte del año contributivo anterior a la \\nmudanza desde Puerto Rico si: \\n• \\u0007\\nEl contribuyente es un ciudadano estadounidense,\\n• \\u0007\\nEl contribuyente es un residente bona fide de Puerto Rico durante, al menos, 2 años inmediatamente anteriores al\\naño contributivo de la mudanza,\\n• \\u0007\\nDeja de ser un residente bona fide de Puerto Rico durante el año contributivo,\\n• \\u0007\\nDeja de tener un domicilio contributivo en Puerto Rico durante el año contributivo, y\\n• \\u0007\\nTiene un vínculo cercano con Puerto Rico y no con los Estados Unidos o un país extranjero durante toda la parte del\\naño contributivo anterior a la fecha en la que el contribuyente deja de tener un domicilio contributivo en Puerto Rico.\\nLos contribuyentes que cumplen las condiciones anteriores pueden excluir los ingresos de fuente en Puerto Rico antes de \\nmudarse desde Puerto Rico. \\nCómo informar un cambio en la residencia bona fide\\nEs posible que los contribuyentes que se convirtieron o dejaron de ser residentes bona fide de una posesión de los Estados \\nUnidos tengan que radicar un Formulario 8898. Es posible que los contribuyentes que están obligados a radicar este formulario \\ny no lo hacen tengan que pagar una multa de $1,000. \\nConsulte la Publicación 570 para conocer los requisitos para radicar este formulario.\\nUna de las condiciones para radicar este formulario es tener un ingreso bruto mundial en ese año contributivo por un valor de más \\nde $75,000. Estos contribuyentes están fuera del alcance del programa de VITA/TCE. \\nResidentes bona fide de Puerto Rico - 17\\n\",\n \"Residentes bona fide de Puerto Rico - 18\\n\",\n \"Ajustes a los ingresos\\nLos ajustes a los ingresos son cantidades que un contribuyente puede restar del total de sus ingresos. El resultado es el “ingreso\\nbruto ajustado”, que el contribuyente utiliza para calcular ciertas deducciones que están sujetas a limitaciones de ingresos. \\n \\u0007\\nExisten varios ajustes a los ingresos que afectan \\nprincipalmente a los residentes de Puerto Rico:\\nIngresos exentos de Puerto Rico\\nLos ajustes que se aplican a los ingresos exentos cuyo origen es en Puerto Rico \\nno son deducibles en una declaración de impuestos federal.\\nAdjustments to Income – 19\\nIndividuals who do not have a U.S. tax filing requirement, but have income connected with a trade or business in Puerto Rico:\\n• Must file Form 1040-PR or Form 1040-SS, U.S. Self Employment Tax Return, to report their self-employment \\nincome\\n• May have to pay self-employment tax\\n• Cannot take the self-employment tax deduction on Form 1040, Schedule 1 Part II Line 15 because this deduction is \\nrelated to excluded income, TaxSlayer does not support this adjustment, therefore the return cannot be electronically \\nfiled.\\nStudent Loan Interest Deduction\\nTaxpayers, who paid interest on a student loan during the tax year, may be able to deduct up to $2,500 of the interest paid. If \\nthe taxpayer paid $600 or more in interest to a single lender, the taxpayer should receive a statement from the lender showing \\nthe amount of interest paid.\\nAlimony Paid\\nTaxpayers who paid alimony to a resident of Puerto Rico during the tax year may deduct their payments regardless of whether \\nthe recipient reports their income.\\nAlimony paid pursuant to a divorce or separation instrument executed on or before December 31, 2018 is \\ndeductible. Under the Tax Cuts and Jobs Act, alimony payments are no longer deductible by the payer and \\nare not included as income to the recipient if the divorce or separation agreement was executed after \\nDecember 31, 2018. \\nDeducción de la contribución sobre el trabajo por cuenta propia\\nLos individuos que no tienen la obligación de presentar una declaración de impuestos federal, pero que tienen ingresos relacionados \\ncon una actividad comercial o negocio en Puerto Rico:\\n• \\u0007\\nDeben radicar un Formulario 1040-PR o el Formulario 1040 SS, Declaración de la Contribución Federal sobre el Trabajo \\npor Cuenta Propia, reportar un ingreso de negocio. \\n•\\n\\u0007\\nNo pueden tomar la deducción de la contribución sobre el trabajo por cuenta propia en la línea 15 de la Parte II del\\nAnexo I del Formulario 1040 porque esta deducción está relacionada con los ingresos excluidos. TaxSlayer no puede \\nhacer este ajuste, por lo que no se puede presentar la declaración electrónicamente. \\n•\\u0007 \\nEs posible que tengan que pagar la contribución sobre el trabajo por cuenta propia.\\nAdjustments to Income – 19\\nAdjustments to Income\\nAdjustments to income are amounts that a taxpayer can subtract from their total income. The result is “adjusted gross income”, \\nwhich the taxpayer uses to compute certain deductions that are subject to income limitations.\\nThere are several adjustments to income that \\nmostly affect Puerto Rico residents: \\n What do I need?\\n• \\nSelf-employment tax deduction\\n• \\nStudent loan interest deduction\\n• \\nAlimony Paid\\n• \\nIRA\\n• \\nTaxpayer’s Intake/Interview & Quality Review \\nSheet \\n• \\nPublication 970\\n• \\nForm 1098-E, Student Loan Interest Statement\\n• \\nSocial Security Number (SSN) of the spouse \\npaying/receiving alimony\\nPuerto Rico Exempt Income\\nAdjustments that apply to exempt Puerto Rico source income are not deductible on a federal tax return.\\nSelf-Employment Tax Deduction\\nIndividuals who do not have a U.S. tax filing requirement, but have income connected with a trade or business in Puerto Rico:\\n• Must file Form 1040-PR or Form 1040-SS, U.S. Self Employment Tax Return, to report their self-employment \\nincome\\n• May have to pay self-employment tax\\n• Cannot take the self-employment tax deduction on Form 1040, Schedule 1 Part II Line 15 because this deduction is \\nrelated to excluded income, TaxSlayer does not support this adjustment, therefore the return cannot be electronically \\nfiled.\\nStudent Loan Interest Deduction\\nTaxpayers, who paid interest on a student loan during the tax year, may be able to deduct up to $2,500 of the interest paid. If \\nthe taxpayer paid $600 or more in interest to a single lender, the taxpayer should receive a statement from the lender showing \\nthe amount of interest paid.\\nAlimony Paid\\nTaxpayers who paid alimony to a resident of Puerto Rico during the tax year may deduct their payments regardless of whether \\nthe recipient reports their income.\\nAlimony paid pursuant to a divorce or separation instrument executed on or before December 31, 2018 is \\ndeductible. Under the Tax Cuts and Jobs Act, alimony payments are no longer deductible by the payer and \\nare not included as income to the recipient if the divorce or separation agreement was executed after \\nDecember 31, 2018. \\nDeducción de los intereses del préstamo estudiantil\\nLos contribuyentes que pagan intereses sobre un préstamo estudiantil durante el año contributivo pueden deducir hasta $2,500 de \\nlos intereses pagados. Si el contribuyente pagó $600 o más en intereses a un único prestamista, el contribuyente debe recibir una \\ndeclaración por parte del prestamista en la que se muestre el monto de los intereses pagados. \\nPensión para el ex-cónyuge\\nLos contribuyentes que pagaron pensión para un ex-cónyuge residente de Puerto Rico durante el año contributivo pueden deducir \\nsus pagos independientemente de si el destinatario declara sus ingresos. \\nEs deducible la pensión para un ex-cónyuge pagada en virtud de un instrumento de divorcio o separación ejecutado \\nel 31 de diciembre de 2018 o antes. De conformidad con la Ley de Empleos y Reducción de Impuestos, los pagos de \\nla pensión para un ex-cónyuge ya no son deducibles por el pagador y no se incluyen como ingresos del receptor si el \\nacuerdo de divorcio o separación se ejecutó después del 31 de diciembre de 2018. \\nAjustes a los ingresos - 19\\n•\\t\\nDeducción de la contribución sobre el trabajo por \\ncuenta propia\\n•\\t\\nDeducción de los intereses del préstamo estudiantil\\n•\\t\\nEl pago de la manutención para el cónyuge divorciado\\n•\\t\\nCuenta personal de jubilación (IRA)\\n¿Qué necesito?\\n•\\t\\nHoja de Admisión/Entrevista y Revisión de Calidad del\\ncontribuyente\\n•\\t\\nPublicación 970\\n•\\t\\nFormulario 1098-E. Declaración de intereses de\\npréstamos estudiantiles\\n•\\t\\nNúmero de Seguro Social (SSN) del cónyuge que \\npaga/recibe la pensión para el cónyuge divorciado\\n\",\n \"Cuenta personal de jubilación (IRA)\\nLos residentes de Puerto Rico pueden aportar dinero a cuenta personal de jubilación (IRA) y tomar la deducción por cuenta personal \\nde jubilación (IRA) en su declaración de impuestos federal sobre los ingresos. Para hacerlo:\\n• \\u0007\\nEl contribuyente debe haber tenido ingresos cuyo origen es en los Estados Unidos Los ingresos excluidos de conformidad\\ncon la Sección 933 del IRC no son elegibles para una deducción por cuenta personal de jubilación (IRA).\\n• Se cumplen todas las reglas para las aportaciones a un arreglo IRA.\\n• La cuenta fiduciaria de la cuenta personal de jubilación (IRA) debe estar en los Estados Unidos.\\nAjustes a los ingresos - 20\\n\",\n \"Ingreso bruto sujeto a la \\ncontribución estadounidense\\nX Deducción = Cantidad permitida\\nIngreso bruto de todas las fuentes\\n(incluidos los ingresos exentos de Puerto Rico)\\nDeducciones detalladas\\nLas deducciones detalladas son sustracciones del ingreso bruto ajustado (AGI) de un contribuyente que reducen la cantidad de los \\ningresos tributables. La mayoría de los contribuyentes pueden elegir tomar una deducción estándar o detallar las deducciones. \\nLos contribuyentes deben utilizar el tipo de deducción que resulte en una contribución más baja.\\nLas deducciones detalladas incluyen gastos médicos, contribuciones, intereses deducibles, donaciones caritativas, pérdidas por\\nsiniestros o robos y otras deducciones detalladas. \\nLas deducciones detalladas se registran en el Anexo A y luego se transfieren al Formulario 1040. \\nEl Anexo A debe incluir solo la parte permitida de cada deducción.\\nCálculo de la parte permitida de la deducción estándar o de las deducciones detalladas\\nPara los contribuyentes en Puerto Rico que detallan deducciones, las deducciones detalladas deben prorratearse con base en el total \\nde los ingresos brutos de todas las fuentes (incluidos los ingresos cuyo origen es en Puerto Rico).\\nEste prorrateo disminuye cada deducción detallada. Para obtener más información, consulte la Publicación 1321, Instrucciones \\nespeciales para residentes bona fide de Puerto Rico que deben radicar una declaración de impuesto federal. \\n \\nPara calcular la parte permitida de una deducción, utilice la siguiente fórmula\\nFórmula para calcular la parte permitida: \\nAviso: Redondee todas las fracciones a cuatro lugares decimales.\\nEl numerador de la fracción es el ingreso bruto sujeto a los impuestos federales y el denominador es el total de los ingresos brutos \\nde todas las fuentes. En el siguiente ejemplo de Robert y Elena, se calcula la deducción estándar.\\nEjemplo: Robert Noble y Elena Santa radican una declaración conjunta y ambos tienen menos de 65 años. Este año, Robert obtuvo \\ningresos por $40,000 como empleado federal en Puerto Rico y Elena obtuvo ingresos por $15,000 de su trabajo en un banco en \\nPuerto Rico.\\n Fórmula para calcular la parte permitida de la deducción estándar\\n= $40,000 x $25,900 \\n 55,000\\n= 0.7273 x $25,900\\n= $18,837\\nIngresos exentos de Puerto Rico \\nLas deducciones que aplican a los ingresos exentos de fuentes de Puerto Rico \\nno son deducibles en una declaración de impuestos federales.\\nDeducciones detalladas - 21\\nItemized Deductions\\nItemized deductions are subtractions from a taxpayer’s Adjusted Gross Income (AGI) that reduce the amount of income that is \\ntaxed. Most taxpayers have a choice of taking a standard deduction or itemizing deductions. Taxpayers should use the type of \\ndeduction that results in the lowest tax. Itemized deductions include medical expenses, taxes, deductible interest, charitable \\ncontributions, casualty and theft losses, and other itemized deductions. The itemized deductions are recorded on Schedule A\\nand then transferred to Form 1040. Schedule A should include only the allowable portion of each deduction.\\nDetermining the Allowable Portion of the Standard Deduction or Itemized Deductions\\nFor Puerto Rico filers who itemize, the itemized deductions must be allocated based on total gross income from all sources \\n(including Puerto Rico source income). This allocation decreases each itemized deduction. Refer to Publication 1321, Special \\nInstructions For Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return, for more information.\\nTo calculate the allowable portion of a deduction for each itemized deduction use the following formula\\nFormula for allowable portion: Gross Income Subject to U.S. tax \\nX \\n Deduction \\n= \\nAllowable portion\\n Gross Income from all sources \\n (including P.R. exempt income) \\nNote: Round all fractions to four places.\\nThe numerator of the fraction is the gross income subject to U.S tax and the denominator is the total gross income from all \\nsources. See the example for Robert and Elena below for the computation of the standard deduction.\\nExample: Robert Noble and Elena Santa are filing a joint return and both are under age 65. This year, Robert earned $40,000 \\nas a federal employee in Puerto Rico and Elena earned $15,000 from her job at a bank in Puerto Rico.\\nFormula for allowable portion of the standard deduction\\n= $40,000 x $25,900\\n 55,000\\n= 0.7273 x $25,900\\n= $18,837\\nPuerto Rico Exempt Income\\nDeductions that apply to exempt Puerto Rico income are not deductible on a federal tax return.\\n\",\n \"Deducciones detalladas (continuación)\\nItemized Deductions\\nItemized deductions are subtractions from a taxpayer’s Adjusted Gross Income (AGI) that reduce the amount of income that is \\ntaxed. Most taxpayers have a choice of taking a standard deduction or itemizing deductions. Taxpayers should use the type of \\ndeduction that results in the lowest tax. Itemized deductions include medical expenses, taxes, deductible interest, charitable \\ncontributions, casualty and theft losses, and other itemized deductions. The itemized deductions are recorded on Schedule A\\nand then transferred to Form 1040. Schedule A should include only the allowable portion of each deduction.\\nDetermining the Allowable Portion of the Standard Deduction or Itemized Deductions\\nFor Puerto Rico filers who itemize, the itemized deductions must be allocated based on total gross income from all sources \\n(including Puerto Rico source income). This allocation decreases each itemized deduction. Refer to Publication 1321, Special \\nInstructions For Bona Fide Residents Of Puerto Rico Who Must File A U.S. Individual Income Tax Return, for more information.\\nTo calculate the allowable portion of a deduction for each itemized deduction use the following formula\\nFormula for allowable portion: Gross Income Subject to U.S. tax \\nX \\n Deduction \\n= \\nAllowable portion\\n Gross Income from all sources \\n (including P.R. exempt income) \\nNote: Round all fractions to four places.\\nThe numerator of the fraction is the gross income subject to U.S tax and the denominator is the total gross income from all \\nsources. See the example for Robert and Elena below for the computation of the standard deduction.\\nExample: Robert Noble and Elena Santa are filing a joint return and both are under age 65. This year, Robert earned $40,000 \\nas a federal employee in Puerto Rico and Elena earned $15,000 from her job at a bank in Puerto Rico.\\nFormula for allowable portion of the standard deduction\\n= $40,000 x $25,900\\n 55,000\\n= 0.7273 x $25,900\\n= $18,837\\nPuerto Rico Exempt Income\\nDeductions that apply to exempt Puerto Rico income are not deductible on a federal tax return.\\nDeducciones detalladas - 22\\nLas deducciones que no aplican específicamente a un tipo particular de ingresos debe prorratearse entre el ingreso bruto sujeto \\na impuestos de EE.UU. y el total de ingreso bruto de todas las fuentes. \\n Ejemplos de deducciones que no se aplican a un tipo particular de ingresos son la pensión para un ex-cónyuge y ciertas \\ndeducciones detalladas, como las siguientes: \\n• Gastos médicos\\n• Donaciones caritativas\\n• Contribuciones sobre la propiedad inmueble que se cobran sobre el domicilio del contribuyente\\n• Intereses hipotecarios sobre el domicilio del contribuyente\\nEjemplo:\\nElias y Delani radican una declaración conjunta. Son residentes bona fide de Puerto Rico y ambos tienen menos de 65 años. \\nElias trabaja para el gobierno federal y Delani para un banco en Puerto Rico. Durante el año 2022, Elias obtuvo ingresos por \\n$40,000 como empleado federal y Delani obtuvo ingresos por $10,000 de su trabajo. Tienen deducciones detalladas de $27,000 \\nque no se aplican a ningún tipo específico de ingresos (gastos médicos y dentales de $4,000, contribuciones sobre la propiedad \\ninmueble de $5,000, intereses hipotecarios sobre su domicilio de $12,000 y donaciones caritativas de $6,000 en efectivo). Cada \\ndeducción se prorratea de la siguiente manera:\\nEfecto de los ingresos exentos de Puerto Rico sobre las deducciones detalladas:\\nDeducción Estándar\\nMonto del \\nGasto\\nFórmula: parte permitida\\nDeducción\\nGastos médicos y dentales\\n$4,000\\n(40,000 ÷ 50,000) x 4,000\\n*$200\\nContribución sobre la propiedad \\ninmueble\\n$5,000\\n(40,000 ÷ 50,000) x 5,000\\n$4,000\\nIntereses hipotecarios\\n$12,000\\n(40,000 ÷ 50,000) x 12,000\\n$9,600\\nDonaciones caritativas\\n$6,000\\n(40,000 ÷ 50,000) x 6,000\\n$4,800\\nTotal\\n$27,000\\n$18,600\\n*Los gastos médicos deben exceder el 7.5% del ingreso bruto ajustado del contribuyente.\\nPara calcular el monto de la deducción estándar para Elias y Delani, utilice la “Hoja de Trabajo para Declarantes de Puerto \\nRico con Ingresos Exentos de conformidad con la Sección 933 que no Detallan Deducciones” de la Publicación 1321. La parte \\npermitida de la deducción para Elias y Delani es $20,720 ($25,900 x 0.80). La parte permitida de las deducciones detalladas \\ndel Anexo A es $18,600. En la mayoría de los casos, su contribución federal sobre los ingresos será menor si toma la cantidad \\nmayor de sus deducciones detalladas o de la deducción estándar.\\nDeducción detallada \\nPuede ser conveniente para el contribuyente detallar las deducciones solo si la cantidad es mayor que la deducción \\nestándar permitida.\\n\",\n \"Beneficios de Seguro Social\\nCálculo de la parte tributable\\nBeneficios de Seguro Social - 23\\nItemized Deductions – 21\\nTo calculate the allowable portion of a deduction for each itemized deduction use the following formula\\nFormula for allowable portion: Gross Income Subject to U.S. tax \\nX \\n Deduction \\n= \\nAllowable portion\\n Gross Income from all sources \\n (including P.R. exempt income) \\nNote: Round all fractions to four places.\\nThe numerator of the fraction is the gross income subject to U.S tax and the denominator is the total gross income from all \\nsources. See the example for Robert and Elena below for the computation of the standard deduction.\\nExample: Robert Noble and Elena Santa are filing a joint return and both are under age 65. This year, Robert earned $40,000 \\nas a federal employee in Puerto Rico and Elena earned $15,000 from her job at a bank in Puerto Rico.\\nFormula for allowable portion of the standard deduction\\n= $40,000 x $25,900\\n 55,000\\n= 0.7273 x $25,900\\n= $18,837\\nPuerto Rico Exempt Income\\nDeductions that apply to exempt Puerto Rico income are not deductible on a federal tax return.\\nLos beneficios de Seguro Social son pagos que se efectúan de conformidad con el Título II de la Ley de Seguro Social. Estos \\nincluyen el seguro de vejez, sobrevivientes e incapacidad (OASDI, por las siglas en inglés) y algunos beneficios de indemnización \\nde trabajadores. En términos generales, si los beneficios de seguro social son la única fuente de ingresos del contribuyente, \\ngeneralmente los beneficios no son tributables y el contribuyente probablemente no tenga que presentar una declaración de \\nimpuestos federal. \\nSi el contribuyente recibe beneficios de seguro social y sumados a otros ingresos (incluidos los ingresos exentos de fuente en Puerto \\nRico), hasta el 85% de los beneficios del seguro social pueden ser tributables.\\nLos beneficios de seguro social se informan al contribuyente en el Formulario SSA-1099, Declaración de los beneficios de Seguro \\nSocial. Para calcular correctamente la parte tributable, tiene que conocer la cantidad de la casilla 5 (beneficios netos) del Formulario \\nSSA-1099.\\nLa Ley de Empleos y Reducción de Impuestos de 2017 (TCJA, por las siglas en inglés) eliminó las exenciones \\npersonales y por dependientes. Ahora, los residentes de Puerto Rico con ingresos exentos de Puerto Rico, \\nde conformidad con la Sección 933 del Código Federal de Rentas Internas solo puede reclamar la deducción \\nestándar ajustada para reducir la parte tributable de los beneficios de Seguro Social. Se utiliza la Publicación \\n1321 para calcular la porción permitida de la deducción estándar. \\n¿Cuándo son tributables los beneficios?\\n Para determinar si alguna parte de los beneficios de seguro social es tributable, compare lo siguiente:\\n• La cantidad base del contribuyente (que le corresponde según el estado civil para efectos de la declaración), y\\n• El total de los ingresos (incluidos los ingresos exentos de Puerto Rico), más la mitad de los beneficios de seguro social\\nSi el total de los ingresos supera la cantidad base correspondiente al estado civil para efectos de la declaración, es posible que parte \\nde los beneficios de seguro social sean tributables. \\nGeneralmente, cuanto mayor sea el total de los ingresos, mayor será la parte tributable de los beneficios de seguro social, hasta el \\n85% de los beneficios recibidos. \\nHoja de trabajo 1 Cálculo de sus beneficios tributables\\n• \\u0007\\nLos residentes de Puerto Rico con ingresos exentos cuyo origen es en Puerto Rico deben utilizar la Hoja de Trabajo 1\\nincluida en la Publicación 915 para calcular la parte tributable de los beneficios de seguro social y no la hoja de trabajo\\nincluida en las instrucciones del Formulario 1040.\\n• \\u0007\\nAnote la cantidad de la casilla 5 de cada Formulario(s) SSA-1099 en la línea 1 de la Hoja de Trabajo 1\\n• \\u0007\\nIncluya los beneficios que recibieron ambos cónyuges si se presenta una declaración con el estado civil de casado que\\npresenta una declaración conjunta\\n• \\u0007\\nExcluya los Formularios SSA-1099 de cualquier persona dependiente\\n• \\u0007\\nEntregue la hoja de trabajo cumplimentada para los registros del contribuyente\\n\",\n \"Cálculo de la parte tributable (continuación)\\nEstado civil\\nBeneficios de Seguro Social - 24\\nCantidad base\\nLa cantidad base del contribuyente está determinada por el estado civil.\\nEstado civil\\nCantidad base\\nCasado que radica una declaración por separado (y el contribuyente vivió con el cónyuge durante \\nalguna parte del año contributivo) \\n$0\\nSoltero \\nCabeza de familia \\nCónyuge sobreviviente \\nCasado que radica una declaración por separado (y el contribuyente vivió separado del cónyuge \\ndurante todo el año contributivo) \\n$25,000\\nCasado que radica una declaración conjunta\\n$32,000\\nEn el caso de un contribuyente que presenta una declaración como casado que radica por separado, \\nasegúrese de preguntarle si vivió con su cónyuge durante alguna parte del año contributivo, dado que esto \\ncambia la cantidad base. \\nCálculo de los ingresos\\nAl momento de calcular la parte tributable de los beneficios de seguro social del contribuyente, compare la cantidad base con:\\n• Ingresos exentos recibidos por residentes de Puerto Rico\\n• Todos los otros ingresos, incluidos los intereses exentos de impuestos\\n• La mitad de\\n– los beneficios netos de seguro social para el año (casilla 5 del Formulario SSA-1099) o\\n – los beneficios de jubilación ferroviaria (casilla 5 del Formulario RRB-1099)\\nCalculating the Taxable Portion (continued)\\nFiling Status\\nFor taxpayers who plan to file as Married Filing Separately, be sure to ask whether they lived with their \\nspouse for any part of the tax year, as that changes the base amount.\\nIncome Calculation\\nWhen calculating the taxable portion of’ taxpayer’s social security benefits, compare the base amount to the total of:\\n• Exempt income earned by Puerto Rico residents\\n• All other income, including tax-exempt interest\\n• One-half of the\\n– Social security net benefit for the year (Form SSA-1099, box 5) or\\n– Railroad Retirement Benefits (Form RRB-1099, box 5)\\nBase Amounts\\nTaxpayer’s base amounts are determined by filing status.\\nFiling Status \\nBase Amount\\nMarried Filing Separately (and taxpayer lived with spouse for any part of tax year) \\n$0\\nSingle \\n$25,000\\nHead of Household \\nQualifying Widow(er)\\nMarried Filing Separately (and taxpayer lived separately form spouse for entire tax year)\\nMarried Filing Jointly \\n$32,000\\nDRAFT AS OF\\nDO NOT FILE\\nJuly 27, 2022\\nForm\\n1040 \\n2022\\nU.S. Individual Income Tax Return \\nDepartment of the Treasury—Internal Revenue Service \\nOMB No. 1545-0074\\nIRS Use Only—Do not write or staple in this space. \\nFiling Status\\nCheck only \\none box.\\nSingle\\nMarried filing jointly\\nMarried filing separately (MFS)\\nHead of household (HOH)\\nQualifying widow(er) (QW)\\nIf you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying \\nperson is a child but not your dependent: \\nYour first name and middle initial \\nLast name \\nYour social security number \\nIf joint return, spouse’s first name and middle initial\\nLast name \\nSpouse’s social security number\\nHome address (number and street). If you have a P.O. box, see instructions. \\nApt. no. \\nCity, town, or post office. If you have a foreign address, also complete spaces below. \\nState\\nZIP code\\nForeign country name \\nForeign province/state/county Foreign postal code \\nPresidential Election Campaign\\nCheck here if you, or your \\nspouse if filing jointly, want $3 \\nto go to this fund. Checking a \\nbox below will not change \\nyour tax or refund. \\nYou \\nSpouse \\nAt any time during 2022, did you: (a) receive (as a reward, award, or compensation); or \\n(b) sell, exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)\\n.\\n.\\nYes \\nNo\\nStandard \\nDeduction\\nSomeone can claim:\\nYou as a dependent\\nYour spouse as a dependent\\nSpouse itemizes on a separate return or you were a dual-status alien\\nAge/Blindness You:\\nWere born before January 2, 1958\\nAre blind\\nSpouse:\\nWas born before January 2, 1958\\nIs blind\\nDependents (see instructions):\\nIf more \\nthan four \\ndependents,\\nsee instructions\\nand check \\nhere .\\n.\\n(2) Social security \\nnumber\\n(3) Relationship\\nto you\\n(4) Check the box if qualifies for (see instructions):\\n(1) First name \\nLast name\\nChild tax credit\\nCredit for other dependents\\nIncome \\nAttach Form(s) \\nW-2 here. Also \\nattach Forms \\nW-2G and \\n1099-R if tax \\nwas withheld.\\nIf you did not \\nget a Form \\n1 \\na\\nTotal amount from Form(s) W-2, box 1 (see instructions) \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1a\\nb\\nHousehold employee wages not reported on Form(s) W-2 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1b\\nc\\nTip income not reported on line 1a (see instructions)\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1c\\nd\\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1d\\ne\\nTaxable dependent care benefits from Form 2441, line 26 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1e\\nf\\nEmployer-provided adoption benefits from Form 8839, line 29 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1f\\ng\\nWages from Form 8919, line 6 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1g\\nh\\nOther earned income (see instructions)\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1h\\nDRAFT AS OF\\nDO NOT FILE\\nJuly 27, 2022\\nForm\\n1040 \\n2022\\nU.S. Individual Income Tax Return \\nDepartment of the Treasury—Internal Revenue Service \\nOMB No. 1545-0074\\nIRS Use Only—Do not write or staple in this space. \\nFiling Status\\nCheck only \\none box.\\nSingle\\nMarried filing jointly\\nMarried filing separately (MFS)\\nHead of household (HOH)\\nQualifying widow(er) (QW)\\nIf you checked the MFS box, enter the name of your spouse. If you checked the HOH or QW box, enter the child’s name if the qualifying \\nperson is a child but not your dependent: \\nYour first name and middle initial \\nLast name \\nYour social security number \\nIf joint return, spouse’s first name and middle initial\\nLast name \\nSpouse’s social security number\\nHome address (number and street). If you have a P.O. box, see instructions. \\nApt. no. \\nCity, town, or post office. If you have a foreign address, also complete spaces below. \\nState\\nZIP code\\nForeign country name \\nForeign province/state/county Foreign postal code \\nPresidential Election Campaign\\nCheck here if you, or your \\nspouse if filing jointly, want $3 \\nto go to this fund. Checking a \\nbox below will not change \\nyour tax or refund. \\nYou \\nSpouse \\nAt any time during 2022, did you: (a) receive (as a reward, award, or compensation); or \\n(b) sell, exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)\\n.\\n.\\nYes \\nNo\\nStandard \\nDeduction\\nSomeone can claim:\\nYou as a dependent\\nYour spouse as a dependent\\nSpouse itemizes on a separate return or you were a dual-status alien\\nAge/Blindness You:\\nWere born before January 2, 1958\\nAre blind\\nSpouse:\\nWas born before January 2, 1958\\nIs blind\\nDependents (see instructions):\\nIf more \\nthan four \\ndependents,\\nsee instructions\\nand check \\nhere .\\n.\\n(2) Social security \\nnumber\\n(3) Relationship\\nto you\\n(4) Check the box if qualifies for (see instructions):\\n(1) First name \\nLast name\\nChild tax credit\\nCredit for other dependents\\nIncome \\nAttach Form(s) \\nW-2 here. Also \\nattach Forms \\nW-2G and \\n1099-R if tax \\nwas withheld.\\nIf you did not \\nget a Form \\nW-2, see \\ninstructions.\\n1 \\na\\nTotal amount from Form(s) W-2, box 1 (see instructions) \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1a\\nb\\nHousehold employee wages not reported on Form(s) W-2 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1b\\nc\\nTip income not reported on line 1a (see instructions)\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1c\\nd\\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1d\\ne\\nTaxable dependent care benefits from Form 2441, line 26 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1e\\nf\\nEmployer-provided adoption benefits from Form 8839, line 29 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1f\\ng\\nWages from Form 8919, line 6 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1g\\nh\\nOther earned income (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1h\\ni\\nNontaxable combat pay election (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n1i\\nz\\nAdd lines 1a through 1h \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1z\\nAttach Sch. B \\nif required.\\n2a\\nTax-exempt interest .\\n.\\n.\\n2a \\nb Taxable interest \\n.\\n.\\n.\\n.\\n.\\n2b \\n3a\\nQualified dividends .\\n.\\n.\\n3a \\nb Ordinary dividends .\\n.\\n.\\n.\\n.\\n3b \\n4a\\nIRA distributions .\\n.\\n.\\n.\\n4a \\nb Taxable amount .\\n.\\n.\\n.\\n.\\n.\\n4b \\n5a\\nPensions and annuities .\\n.\\n5a\\nb Taxable amount .\\n.\\n.\\n.\\n.\\n.\\n5b\\n6a\\nSocial security benefits .\\n.\\n6a \\nb Taxable amount .\\n.\\n.\\n.\\n.\\n.\\n6b \\nc\\nIf you elect to use the lump-sum election method, check here (see instructions) \\n.\\n.\\n.\\n.\\n.\\n7\\nCapital gain or (loss). Attach Schedule D if required. If not required, check here \\n.\\n.\\n.\\n.\\n.\\n7\\n8\\nOther income from Schedule 1, line 10 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n8\\n9\\nAdd lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n9\\n10 \\nAdjustments to income from Schedule 1, line 26 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n10\\n11\\nSubtract line 10 from line 9. This is your adjusted gross income\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n11\\nStandard \\nDeduction for—\\n• Single or \\nMarried filing \\nseparately, \\n$12,950\\n• Married filing \\njointly or \\nQualifying \\nwidow(er), \\n$25,900\\n• Head of \\nhousehold, \\n$19,400\\n• If you checked \\nany box under \\nStandard \\nDeduction, \\nsee instructions.\\n12\\nStandard deduction or itemized deductions (from Schedule A) \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n12\\n13\\nQualified business income deduction from Form 8995 or Form 8995-A .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n13\\n14\\nAdd lines 12 and 13 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n14\\n15\\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income\\n.\\n.\\n.\\n.\\n.\\n15\\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \\nCat. No. 11320B \\nForm 1040 (2022)\\n5a Pensiones y anualidades . . 5a b Cantidad tributable . . . . . . 5b\\n6a Beneficios del Seguro Social . . 6a\\nb Cantidad tributable . . . . . . 6b\\nc Si elige utilizar el método de elección de la suma global, marque aquí (vea las inst.) . . . . .\\n7 Ganancia o (pérdida) de capital. Adjunte el Anexo D si es requerido. Si no es requerido, marque aquí . . 7\\nDeducción \\nestándar para -\\n•\\t Soltero o Casado \\nque radica una \\ndeclaración por \\nseparado $12,950\\nFormulario\\n1040 \\n(SP)\\n2022\\nEstado civil\\nMarque sólo \\nun recuadro.\\nDepartamento del Tesoro — Servicio de Impuestos Internos \\nDeclaración de Impuestos de los Estados \\nUnidos Sobre los Ingresos Personales\\n Soltero Casado que presenta una declaración conjunta Casado que presenta una declaración por separado (MFS) \\n Cabeza de familia (HOH) Viudo que reúne los requisitos (QW)\\nSi marcó el recuadro MFS, anote el nombre de su cónyuge. Si marcó el recuadro HOH o QW, anote el nombre del hijo si la persona\\ncalificada es un hijo pero no su dependiente\\nOMB No. 1545 - 0074 \\u0007\\nSólo para Uso del IRS—No escriba ni engrape en este espacio. \\n\",\n \"Crédito al impuesto extranjero\\nCrédito al impuesto extranjero - 25\\n¿Qué es un crédito al impuesto extranjero (FTC, por las siglas en inglés)?\\nEl crédito al impuesto extranjero se creó para evitar la doble tributación de un ingreso extranjero sujeto a tributación en \\nEE.UU. y en el país o posesión donde se originó el ingreso. \\nPara los residentes de Puerto Rico, el crédito por impuesto extranjero reduce la responsabilidad contributiva federal en una parte \\no la totalidad por las contribuciones pagadas o acumuladas a Puerto Rico durante el año contributivo.\\n¿Qué formulario se utiliza para reclamar el crédito al impuesto extranjero?\\nSe utiliza el Formulario 1116 para reclamar el crédito al impuesto extranjero.\\n¿Quién puede tomar el crédito?\\nLos contribuyentes que pagaron contribuciones sobre los ingresos a un país extranjero o a una posesión de los Estados \\nUnidos pueden tener derecho a tomar el crédito por impuestos extranjeros.\\nCONTRIBUCIONES CALIFICADAS\\nEl crédito por impuestos extranjeros, generalmente, incluye contribuciones pagadas a un país extranjero o a una posesión de los \\nEstados Unidos sobre:\\n• Salarios\\n• Dividendos\\n• Intereses\\n• Regalías\\n• Anualidades\\n\",\n \"Consejos para entrevistas para el crédito al impuesto extranjero\\nPaso\\nPaso\\nPaso\\n1\\n2\\n3\\n* Las reglas aplicadas a años anteriores o a años posteriores pueden permitir a un contribuyente utilizar las\\ncontribuciones extranjeras pagadas en exceso de años anteriores en el Formulario 1116, Crédito por impuesto\\nextranjero, del año en curso. Este tema está fuera del alcance del programa de VITA/TCE. La Publicación 514, Crédito\\npor impuestos extranjeros a individuos, explica en detalle el cálculo para reclamar el impuesto extranjero pagado\\no acumulado sin utilizar.\\nCrédito por impuesto extranjero - 26\\n¿Recibió ingresos de Puerto Rico o fuentes \\nextranjeras? Nota: consulte Tabla 1, Determinación \\ndel origen de los ingresos, en la pestaña B\\n¿Estos ingresos estaban sujetos a contribuciones de \\nlos Estados Unidos?\\n¿Pagó contribuciones sobre los ingresos a Puerto \\nRico o el país extranjero?\\nSi la respuesta es SÍ, continúe con el Paso 2.\\nSi la respuesta es NO, NO CONTINÚE. No puede \\nreclamar el crédito por impuesto extranjero.\\nSi la respuesta es SÍ, continúe con el Paso 3.\\nSi la respuesta es NO, NO CONTINÚE. No puede \\nreclamar el crédito por impuesto extranjero. Explique \\nal contribuyente que no pueden tomar el crédito por \\ningresos exentos de Puerto Rico.\\nSi la respuesta es SÍ, usted puede ser elegible para \\nreclamar el crédito por impuesto extranjero. Debe \\nutilizar el Formulario 1116 para calcular el crédito.\\nSi la respuesta es NO, explique al contribuyente que \\nno puede tomar el crédito porque el crédito está \\nlimitado a la cantidad atribuible a las contribuciones \\nestadounidenses sobre los ingresos extranjeros, \\no cantidad actual de la contribución extranjera pagada\\no acumulada*\\n\",\n \"Crédito por impuesto extranjero - 27\\nFormulario 1116, Crédito por impuesto extranjero\\nIngresos tributables de fuentes fuera de los Estados Unidos\\nDetermine el ingreso bruto tributable cuyo origen es un país extranjero o una posesión de los Estados Unidos sujetos \\na contribuciones de los Estados Unidos.\\nFormulario 1116, Crédito por impuesto extranjero\\nIngreso bruto de todas las fuentes fuera de los Estados Unidos (línea 1 de la Parte 1 del Formulario 1116):\\nLa cantidad anotada en la línea 1a de la Parte I del Formulario 1116 son las cifras del ingreso bruto.\\nEl ingreso bruto no incluye:\\n• \\u0007\\nel ingreso exento de fuentes extranjeras o de una posesión exentas de conformidad con la Sección 933 del IRC ni\\nel Ajuste por Costo de Vida (COLA, por las siglas en inglés) que reciben empleados federales, el cual está exento de\\nconformidad con la Sección 912 del IRC.\\nCategorías de ingresos\\nSe debe completar un Formulario 1116 separado para cada categoría de ingresos enumerada en la sección del encabezado y solo \\nse puede marcar una categoría de ingreso por formulario.\\nEjemplos de categorías de ingresos\\nIngresos de categoría pasiva: incluye dividendos, intereses, regalías, rentas y anualidades\\nIngresos de categoría general: incluye sueldos y salarios.\\n\",\n \"Crédito por impuesto extranjero - 28\\nCrédito por impuesto extranjero – Prorrateo de los ingresos\\nProrrateo de los ingresos\\nPara determinar la cantidad de ingresos que deben considerarse como extranjero a los efectos del Formulario 1116, se debe \\nefectuar un prorrateo en función del tiempo. Es decir, debe incluir los ingresos brutos extranjeros, o la cantidad que resulte de\\nmultiplicar el monto total recibido por una fracción, cuyo numerador es el número de días de servicios prestados en países\\nextranjeros y cuyo denominador es el número total de días de servicio por los que se recibieron pagos.\\nCOMPENSACIÓN POR SERVICIOS O INGRESOS DE JUBILACIÓN POR SERVICIOS PRESTADOS DENTRO Y \\nFUERA DE LOS ESTADOS UNIDOS \\nSi no puede separar la compensación por servicios o los ingresos de jubilación que se dan en parte dentro y en \\nparte fuera de los Estados Unidos, utilice las siguientes fórmulas para calcular los ingresos extranjeros.\\nForeign Tax Credit – 29\\nDeductions and Losses\\nTaxable Income from Foreign Sources \\nIn order to arrive at the taxable income from foreign sources you must determine the deduction and losses from the \\nforeign or possession income reported in Part I, line 1a of Form 1116.\\nDeductions that are definitely related to the foreign source income (line 2 of Part I, Form 1116)\\nExamples of some expenses that are definitely related to specific income:\\n• Moving expenses (deduction suspended for tax years 2018-2025 except for members of the Armed Forces of the \\nUnited States). \\nPro rata share of other deductions not definitely related (lines 3a-3g of Part I, Form 1116)\\nForeign gross income must be reduced by an allowable portion of other expenses and deductions (such as the adjustments \\nfor alimony paid (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements), certain \\nitemized deductions, or the standard deduction) which are not definitely related to specific items of income. \\nCertain Itemized Deductions or Standard Deduction (line 3a of Part I, Form 1116)\\nIf itemizing deductions, enter on line 3a certain itemized deductions such as medical expenses, general sale tax, and real \\nestate taxes for your home. These amounts are taken from lines 4, 5 a and 5 b of Schedule A. \\nNote: Schedule A will already show deductions modified due to exempt income under IRC Section 933 (Puerto Rico source \\nincome).\\nStandard Deduction\\nIf not itemizing, enter the standard deduction. If the standard deduction was modified due to exempt income under IRC \\nSection 933 (Puerto Rico source income), enter on line 3a of Form 1116 the allowable portion of the standard deduction as \\nfigured on line 2d of the Publication 1321 worksheet.\\nOther deductions (line 3b of Part 1, Form 1116)\\nEnter any other deductions that do not definitely relate to any specific type of income (for example, the deduction for alimony \\npaid) (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements). \\nGross foreign source income (line 3d of Part I, Form 1116)\\nEnter on line 3d gross foreign source income (Puerto Rico source income) taxable to the U.S. from the category checked in \\nPart I of Form 1116. Do not include the COLA on line 3d or any other exempt income. \\nGross income from all sources (line 3e of Part I, Form 1116)\\nEnter on line 3e gross income from all sources and all categories, both U.S. and foreign. Do not include the COLA on line 3e \\nor any other exempt income. If the taxpayer does not have income source in the U.S. and is only completing Form 1116 for \\none category of income, line 3d and 3e will be the same. \\nLine 3f - Divide line 3d by line 3e and round off the results to four decimal places. Enter the results, but don’t enter more than “1”.\\nDías en Puerto Rico o en un país extranjero\\nAños en Puerto Rico o en un país extranjero\\nX Remuneración total = Cantidad de los ingresos extranjeros\\nX Pensión anual = Cantidad de los ingresos extranjeros\\n(línea 1a de la Parte 1 del Formulario 1116)\\n(línea 1a de la Parte 1 del Formulario 1116)\\nFórmula para los ingresos de jubilación (distribuciones atribuidas a aportaciones)\\nFórmula para la remuneración por los servicios\\nTotal de la cantidad de días por el total de los pagos\\nTotal de los años de servicio\\n\",\n \"Foreign Tax Credit – 29\\nDeductions and Losses\\nTaxable Income from Foreign Sources \\nIn order to arrive at the taxable income from foreign sources you must determine the deduction and losses from the \\nforeign or possession income reported in Part I, line 1a of Form 1116.\\nDeductions that are definitely related to the foreign source income (line 2 of Part I, Form 1116)\\nExamples of some expenses that are definitely related to specific income:\\n• Moving expenses (deduction suspended for tax years 2018-2025 except for members of the Armed Forces of the \\nUnited States). \\nPro rata share of other deductions not definitely related (lines 3a-3g of Part I, Form 1116)\\nForeign gross income must be reduced by an allowable portion of other expenses and deductions (such as the adjustments \\nfor alimony paid (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements), certain \\nitemized deductions, or the standard deduction) which are not definitely related to specific items of income. \\nCertain Itemized Deductions or Standard Deduction (line 3a of Part I, Form 1116)\\nIf itemizing deductions, enter on line 3a certain itemized deductions such as medical expenses, general sale tax, and real \\nestate taxes for your home. These amounts are taken from lines 4, 5 a and 5 b of Schedule A. \\nNote: Schedule A will already show deductions modified due to exempt income under IRC Section 933 (Puerto Rico source \\nincome).\\nStandard Deduction\\nIf not itemizing, enter the standard deduction. If the standard deduction was modified due to exempt income under IRC \\nSection 933 (Puerto Rico source income), enter on line 3a of Form 1116 the allowable portion of the standard deduction as \\nfigured on line 2d of the Publication 1321 worksheet.\\nOther deductions (line 3b of Part 1, Form 1116)\\nEnter any other deductions that do not definitely relate to any specific type of income (for example, the deduction for alimony \\npaid) (TCJA eliminates deductions for alimony payments required by post-2018 divorce agreements). \\nGross foreign source income (line 3d of Part I, Form 1116)\\nEnter on line 3d gross foreign source income (Puerto Rico source income) taxable to the U.S. from the category checked in \\nPart I of Form 1116. Do not include the COLA on line 3d or any other exempt income. \\nGross income from all sources (line 3e of Part I, Form 1116)\\nEnter on line 3e gross income from all sources and all categories, both U.S. and foreign. Do not include the COLA on line 3e \\nor any other exempt income. If the taxpayer does not have income source in the U.S. and is only completing Form 1116 for \\none category of income, line 3d and 3e will be the same. \\nLine 3f - Divide line 3d by line 3e and round off the results to four decimal places. Enter the results, but don’t enter more than “1”.\\nDeducciones y pérdidas\\nIngresos tributables de fuentes extranjeras\\nPara obtener los ingresos tributables de fuentes extranjeras debe determinar la deducción y las pérdidas atribuibles \\na los ingresos del país extranjero o posesión declaradas en la línea 1a de la Parte I del Formulario 1116.\\nDeducciones que están definitivamente relacionadas con el ingreso de fuente extranjera (línea 2 de la Parte I del \\nFormulario 1116)\\nEjemplos de algunos gastos que están definitivamente relacionados con ingresos específicos:\\n• \\u0007\\nGastos de mudanza (deducción suspendida para los años contributivos 2018 a 2025, excepto para los miembros\\nde las Fuerzas Armadas de los Estados Unidos). \\n \\nProporción de otras deducciones definitivamente no relacionadas (líneas 3a a 3g de la Parte I del Formulario 1116)\\nLos ingresos brutos extranjeros deben reducirse en la parte permitida de otros gastos y deducciones (como los ajustes por la \\npensión para el cónyuge divorciado pagada (la Ley TCJA elimina las deducciones por los pagos de pensión para el cónyuge \\ndivorciado requeridos por los acuerdos de divorcio posteriores a 2018), ciertas deducciones detalladas o la deducción \\nestándar) que no están definitivamente relacionadas con fuentes de ingresos específicas.\\nCiertas deducciones detalladas o deducción estándar (línea 3a de la Parte I del Formulario 1116)\\nSi detalla deducciones, ingrese en la línea 3a ciertas deducciones detalladas, como los gastos médicos, la contribución \\ngeneral sobre ventas y la contribución sobre la propiedad inmueble de su domicilio. Estas cantidades se obtienen de las líneas \\n4, 5 a y 5 b del Anexo A.\\nNota: En el Anexo A se reportan las deducciones modificadas por los ingresos exentos de conformidad con la Sección 933 \\nIRC (ingresos cuyo origen es en Puerto Rico).\\nDeducción estándar\\nSi no detalla deducciones, ingrese la deducción estándar. Si se modificó la deducción estándar por los ingresos exentos de \\nconformidad con la Sección 933 del IRC (ingresos cuyo origen es en Puerto Rico), ingrese en la línea 3a del Formulario 1116 \\nla parte permitida de la deducción estándar según lo calculado en la línea 2d de la hoja de trabajo de la Publicación 1321.\\nOtras deducciones (línea 3b de la Parte I del Formulario 1116)\\nIngrese cualquier deducción que no esté definitivamente relacionada con ningún tipo específico de ingresos (por ejemplo, la \\ndeducción por pensión para el cónyuge divorciado pagada) (La Ley TCJA elimina las deducciones por los pagos de pensión \\npara el cónyuge divorciado establecido por los acuerdos de divorcio posteriores a 2018).\\nIngreso bruto de origen extranjero (línea 3d de la Parte I del Formulario 1116)\\nIngrese en la línea 3d el ingreso bruto de origen extranjero (ingresos cuyo origen es extranjero, incluye Puerto Rico) \\nsujetos a la tributación federal de la categoría marcada en la Parte I del Formulario 1116. No incluya el ajuste por costo de \\nvida en la línea 3d ni ningún otro ingreso exento.\\nIngreso bruto de todas las fuentes (línea 3e de la Parte I del Formulario 1116)\\nIngrese en la línea 3e el ingreso bruto de todas las fuentes y categorías, ya sean estadounidenses o extranjeras. No incluya el \\najuste por costo de vida en la línea 3e ni ningún otro ingreso exento. Si el contribuyente no tiene ingresos de fuente de Estados \\nUnidos y solo completa el Formulario 1116 por una categoría de ingresos, las líneas 3d y 3e serán iguales.\\nLínea 3f - Divida la línea 3d por la línea 3e y redondee los resultados a un número decimal de cuatro cifras. Ingrese los \\nresultados, pero no ingrese más de “1”.\\nCrédito por impuesto extranjero - 29\\n\",\n \"Foreign Tax Credit – 30\\nDeductions and Losses (continued)\\nPro rata share of interest expense (line 4 of Part I. Form 1116)\\nThe interest expense is subject to a separate allocation on Form 1116, line 4. If your gross income (including Puerto Rico \\nexempt income) does not exceed $5,000, all of the mortgage interest expense can be allocated to U.S. source income and \\ndoes not need to be included in this part. Otherwise, deductible home mortgage interest (including points) is apportioned using\\na gross income method. Use the Worksheet for Home Mortgage Interest on Form 1116 to apportion this interest.\\nOther interest expense (line 4b of Part 1, Form 1116) Other interest expense includes investment interest, interest incurred\\nin a trade or business, and passive activity interest. See Publication 514 for more information.\\nLosses from foreign sources (line 5 of Part 1, Form 1116) If you have capital losses from foreign sources, see Publication\\n514 for more information.\\ninterest expense) that:\\n• Aren't shown on line 2, and\\n• Aren't definitely related to your U.S. \\nsource income.\\nLine 3a. Enter the following itemized \\ndeductions (from Schedule A (Form \\n1040)) on line 3a.\\n• Medical expenses (line 4).\\n• General sales taxes (line 5a).\\n• Real estate taxes for your home \\n(line 5b).\\nIf you don't itemize deductions, enter \\nyour standard deduction on line 3a.\\nLine 3b. Enter on line 3b any other \\ndeductions that don't definitely relate to \\ny\\ny\\nIf you had to adjust your foreign \\nqualified dividends or capital gains \\n(discussed earlier), include those \\namounts without regard to any \\nadjustments.\\nLine 3e. Enter on line 3e in each \\ncolumn your gross income from all \\nsources and all categories, both U.S. \\nand foreign. \\\"Gross income from all \\nsources\\\" is a constant amount (that is, \\nyou will enter the same amount on \\nline 3e for each column of all Forms \\n1116 that you file). Include any foreign \\nearned income you have excluded on \\nIf your gross foreign source income \\n(including income excluded on Form\\n2555) doesn't exceed $5,000, you c\\nallocate all of your interest expense \\nU.S. source income. Otherwise, \\ndeductible home mortgage interest \\n(including points and mortgage \\ninsurance premiums) is apportioned\\nusing a gross income method. Use t\\nWorksheet for Home Mortgage Inter\\nto figure the amount to enter on line \\nLine 4b\\nOther interest expense includes \\ninvestment interest, interest incurred\\na trade or business, and passive act\\ninterest. If you are a U.S. citizen, \\nresident alien, or a domestic estate, \\nyour gross foreign source income \\n(including any income excluded on \\nForm 2555) doesn't exceed $5,000, \\ncan allocate all of your interest expe\\nto U.S. source income. Otherwise, e\\ntype of interest expense is apportion\\nseparately using an “asset method.”\\nSee Pub. 514 for more information.\\nExample. You have investment \\ninterest expense of $2,000. Your ass\\nof $100,000 consist of stock generat\\nU.S. source income (adjusted basis\\n$40,000) and stock generating foreig\\nsource income (adjusted basis, \\n$60,000). You apportion 40% \\n($40,000/$100,000) of $2,000, or $8\\nof your investment interest, to U.S. \\nsource income and 60% \\n($60,000/$100,000) of $2,000, or \\n$1,200, to foreign source income. In\\nexample, you will enter the $1,200 \\napportioned to foreign source incom\\non line 4b. You wouldn't enter the $8\\napportioned to U.S. source income o\\nany line of Part I of Form 1116.\\nWorksheet for Home Mortgage Interest\\n—Line 4a\\nKeep for Your Records\\nNote. Before you complete this worksheet, read the instructions for line 4a, \\nearlier.\\n1. Enter gross foreign source income* of the type shown on \\nForm 1116. Don't enter income excluded on Form \\n2555 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n1.\\n2. Enter gross income from all sources. Don't enter income \\nexcluded on Form 2555 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n 2.\\n3. Divide line 1 by line 2 and enter the result as a decimal \\n(rounded to at least four places)\\n. . . . . . . . . . . . . . . . . . . . . .\\n3.\\n4. Enter deductible home mortgage interest (from line 8e of \\nSchedule A (Form 1040)) . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n4.\\n5. Multiply line 4 by line 3. Enter the result here and on the \\nappropriate Form 1116, line 4a\\n. . . . . . . . . . . . . . . . . . . . . . .\\n5.\\n* If you have to report income from more than one country on Form 1116, \\ncomplete a separate worksheet for each country. Use only the income from that \\ncountry on line 1 of the worksheet.\\n-16-\\nInstructions for Form 1116 (2\\nCrédito por impuesto extranjero - 30\\nDeducciones y pérdidas (continuación)\\nParte proporcional del gasto de intereses (línea 4 de la Parte I del Formulario 1116)\\nEl gasto de intereses está sujeto a un prorrateo separado en la línea 4 del Formulario 1116. Si su ingreso bruto (incluidos los \\ningresos exentos de Puerto Rico) no superan los $5,000, todo el gasto de intereses hipotecarios pueden prorratearse a los \\ningresos cuyo origen es en los Estados Unidos y no tienen que incluirse en esta parte. De lo contrario, los intereses hipotecarios \\ndeducibles (incluidos los puntos) se prorratean utilizando el método del ingreso bruto. Utilice la hoja de trabajo para los intereses \\nhipotecarios en el Formulario 1116 para prorratear estos intereses.\\nOtros gastos de intereses (línea 4b de la Parte 1 del Formulario 1116) Entre los otros gastos de intereses, se encuentran los \\nintereses de inversión, los intereses incurridos en un comercio o negocio y los intereses de actividades pasivas. Consulte la \\nPublicación 514 para obtener más información.\\nPérdidas de fuentes extranjeras (línea 5 de la Parte 1 del Formulario 1116) Si tiene pérdidas de capital de fuentes \\nextranjeras, consulte la Publicación 514 para obtener más información.\\n1.\\n2.\\n3.\\n4.\\n5.\\nHoja de trabajo para los intereses hipotecarios sobre la vivienda\\n—Línea 4a \\n Conservar para sus registros\\n \\u0007\\nNota. Antes de completar esta hoja de trabajo, lea antes las instrucciones para \\nla línea 4a. \\n1.\\n\\u0007\\nEscriba los ingresos brutos de origen extranjero* del tipo que se muestra\\nen el Formulario 1116. No escriba los ingresos excluidos en el Formulario\\n2555 ............................................................................................................\\n2.\\n\\u0007\\nEscriba los ingresos brutos de todas las fuentes. NO escriba los ingresos\\nexcluidos en el Formulario 2555 .................................................................\\n3.\\n\\u0007\\nDivida la línea 1 por la línea 2 y escriba el resultado como decimal \\n(redondeado a, al menos, cuatro cifras) .....................................................\\n4.\\n\\u0007\\nEscriba los intereses hipotecarios sobre la vivienda deducibles \\n(de la línea 8e del Anexo A (Formulario 1040)) ...........................................\\n5.\\n\\u0007\\nMultiplique la línea 4 por la línea 3. Escriba el resultado aquí \\ny en la línea 4a del Formulario 1116 correspondiente .................................\\n* Si tiene que informar ingresos de más de un país en el Formulario 1116, \\ncomplete una hoja de trabajo distinta para cada país. Solo utilice los ingresos \\nde ese país en la línea 1 de la hoja de trabajo. \\n\",\n \"Crédito por impuesto extranjero - 31\\nContribuciones extranjeras pagadas o acumuladas\\n Parte II. Formulario 1116\\n \\u0007\\nLos contribuyentes pueden elegir tomar el crédito por impuesto extranjero por sus contribuciones de Puerto Rico en el año en que se pagaron o se acumularon esas \\ncontribuciones.\\n• \\u0007\\nSi toman el crédito por impuesto extranjero en el año en que se pagaron las contribuciones, entonces pueden reclamar los pagos y retenciones de las \\ncontribuciones al gobierno de Puerto Rico para su crédito por impuesto extranjero.\\n\\u0007\\nNo se incluyen las contribuciones adicionales que se adeudan al gobierno de Puerto Rico para el año contributivo.\\n• \\u0007\\nSi toman el crédito por impuesto extranjero en el año en que se acumularon las contribuciones, entonces pueden reclamar la totalidad de la responsabilidad \\ncontributiva de Puerto Rico al 31 de diciembre (total determinado de las contribuciones) en el Formulario 482, declaración de contribuciones de Puerto Rico \\nsobre los ingresos personales, independientemente de si pagaron las contribuciones. \\n \\u0007\\nTodos las contribuciones de Puerto Rico pagadas o acumuladas sobre ingresos exentos y no exentos se muestran en la Parte II del Formulario 1116 al momento de \\ncalcular el crédito.\\nCálculo del crédito\\u0007\\u0007\\u0007\\u0007\\nParte III. Formulario 1116\\n Reducción de las contribuciones extranjeras\\n Los contribuyentes no pueden reclamar un crédito por impuesto extranjero por las contribuciones pagadas sobre ingresos excluidos cuyo origen es en Puerto Rico.\\n \\nLas contribuciones que corresponden a los ingresos exentos cuyo origen es en Puerto Rico deben incluirse en la línea 12 de la Parte III del Formulario 1116, como una \\nreducción de las contribuciones extranjeras.\\n \\nLas contribuciones pagadas sobre ingresos exentos no están permitidas como parte del crédito por impuesto extranjero. Para calcular la cantidad que corresponde a los \\ningresos exentos, multiplique las contribuciones pagadas o acumuladas a Puerto Rico por una fracción. \\n \\nEl numerador de la fracción son los ingresos exentos cuyo origen es en Puerto Rico de conformidad con la Sección 933, menos los gastos deducibles que corresponden a \\nesos ingresos.\\n \\nEl dominador es la cantidad total de los ingresos sujetos a las contribuciones de Puerto Rico menos los gastos deducibles que corresponden a esos ingresos. Esta fracción \\nse multiplicada por las contribuciones pagadas o acumuladas a Puerto Rico. \\nFórmula para la reducción de las contribuciones extranjeras:\\nIngresos de fuentes de Puerto Rico que no están \\nsujetas a la contribución federal de conformidad \\ncon la Sección 933 del IRC menos los gastos \\ndeducibles que les corresponden a esos ingresos\\nX\\n= \\nContribuciones pagadas \\no acumuladas\\nReducción de las \\ncontribuciones extranjeras\\nTotal de los ingresos sujetos a la contribución de \\nPuerto Rico, menos las gastos deducibles que les \\ncorresponden a esos ingresos\\n\",\n \"Redeterminaciones del crédito por impuesto extranjero\\nSi reclama un crédito por impuesto extranjero pagado y recibe un reembolso de la totalidad o parte de esas \\ncontribuciones un año después, usted debe presentar una declaración enmendada que reduzca las contribuciones \\nacreditadas por la cantidad reembolsada.\\nSi reclama el crédito por impuesto extranjero acumulado en lugar de los impuestos extranjeros pagados, \\nsu crédito debe redeterminarse en alguna de las siguientes situaciones.\\u0007\\u0007\\u0007\\n1. \\nCuando se pagan sus contribuciones acumuladas se diferencian del monto que reclamó como un crédito.\\n2. \\nNo paga las contribuciones acumuladas en los 2 años posteriores al cierre del año contributivo al que están \\nadjudicadas.\\n3. \\nLuego de pagar las contribuciones acumuladas, usted recibe un reembolso total o parcial de estas.\\nAviso: A partir del año 2021, el Anexo C del Formulario 1116 se utiliza para informar la redeterminación del crédito por \\nimpuesto extranjero. Este formulario está fuera del alcance del programa de VITA.\\nCrédito por impuesto extranjero - 32\\n\",\n \"Otras contribuciones – 33\\nOtras contribuciones\\nGanancias sujetas a la contribución sobre el trabajo por cuenta propia.\\nIncluye \\n• \\u0007\\nGanancias netas del trabajo por cuenta propia\\n(SE, por las siglas en inglés) de trabajadores que\\nno sean empleados de una iglesia de $400 o más.\\n• \\u0007\\nIngresos de una sociedad colectiva y pagos\\ngarantizados.\\n• \\u0007\\nSueldos de empleados de iglesias y otras\\norganizaciones religiosas (no ministros), si obtuvo\\ningresos de al menos $108.28.\\n• \\u0007\\nServicios prestados como ministro, miembro de\\nuna orden religiosa que no ha tomado el voto de\\npobreza o un practicante de ciencia cristiana\\n(a menos que el IRS haya aprobado una exención).\\n• \\u0007\\nIngresos procedentes la renta agrícola si usted\\nparticipó materialmente en la producción o\\nadministración de productos agrícolas en dichas\\ntierras.\\n• \\u0007\\nDinero en efectivo o un pago en especie del\\nDepartamento de Agricultura por participar en un\\nprograma de desvío de tierras.\\n• \\u0007\\nHonorarios y otros pagos recibidos a cambio de\\nservicios como director de una sociedad anónima.\\n• \\u0007\\nIngresos procedentes de la venta al por menor\\nde periódicos si usted tenía 18 años o más y se\\nquedaba con las ganancias.\\n• \\u0007\\nIngresos recibidos de un vendedor directo.\\n• \\u0007\\nIngresos de determinados miembros de la\\ntripulación de buques pesqueros con tripulaciones\\nnormalmente de menos de 10 personas.\\n• \\u0007\\nHonorarios como empleado de la administración\\nestatal o local si sólo se le pagó a base de\\nhonorarios y el empleo no estaba cubierto por un\\nacuerdo de cobertura de la seguridad social federal-\\nestatal.\\n• \\u0007\\nHonorarios recibidos en calidad de fiduciario\\nprofesional, o en calidad de fiduciario no profesional\\nsi los honorarios están relacionados con la\\nparticipación activa en la operación de los negocios\\ndel patrimonio, o con la gestión de un patrimonio\\nque requirió actividades de gestión extensas\\ndurante un largo período.\\nNo incluye \\n• \\u0007\\nSalarios, honorarios, etc. sujetos a la retención del\\nSeguro Social y Medicare recibidos por prestar\\nservicios como empleado.\\n• \\u0007\\nHonorarios recibidos por prestar servicios como\\nnotario público.\\n• \\u0007\\nIngresos procedentes de la renta de bienes\\ninmuebles no en el curso de una comercio o\\nnegocio como agente de bienes inmuebles.\\n• \\u0007\\nIngresos procedentes de la renta agrícola si usted\\nno participó materialmente en la producción o\\nadministración de productos agrícolas en dichas\\ntierras.\\n• \\u0007\\nIngresos por dividendos e intereses obtenidos no en\\nel curso de un negocio o comercio como distribuidor\\nde acciones y valores.\\n• \\u0007\\nPérdidas netas de operación de años anteriores.\\n• \\u0007\\nGanancia o pérdida por la venta o el intercambio\\nde activos de capital, o de otra propiedad que\\nno se mantienen como acciones o inventario\\nen un comercio o negocio, o que se mantienen\\nprincipalmente para ventas en el curso de un\\ncomercio o negocio ordinario.\\n• \\u0007\\nAviso: ni la aportación de un propietario a un plan\\nKeogh ni la deducción por el seguro médico del\\ntrabajador por cuenta propia están permitidas para\\nla contribución sobre el trabajo por cuenta propia en\\nel Anexo SE o el Formulario 1040-PR.\\n\",\n \"Otras contribuciones (continuación)\\nResumen de los métodos para calcular la contribución sobre el trabajo por cuenta propia\\nExisten tres maneras de calcular las ganancias netas del trabajo por cuenta propia:\\n1.\\nEl método regular\\n2. El método opcional no agrícola\\n3. El método opcional agrícola\\nUsted debe utilizar el método regular a menos que sea elegible para utilizar uno o ambos de los métodos opcionales.\\n¿Por qué se utiliza el método opcional? Se utilizan los métodos opcionales cuando usted tiene una pérdida o una ganancia \\nneta mínima y se da alguno de los siguientes casos:\\n• \\u0007\\nDesea recibir un crédito para la cobertura del beneficio del Seguro Social.\\n• \\u0007\\nTiene derecho a un crédito tributario adicional por hijos (un método opcional puede aumentar sus ingresos del\\ntrabajo, lo que podría aumentar su crédito).\\n• \\u0007\\nIncurrió en gastos de cuidado de niños o personas dependientes por los que podría reclamar un crédito (un\\nmétodo opcional puede aumentar sus ingresos del trabajo, lo que podría aumentar su crédito).\\n• \\u0007\\nTiene derecho a un crédito por ingreso del trabajo (un método opcional puede aumentar sus ingresos del trabajo,\\nlo que podría aumentar su crédito).\\nConsecuencias de la utilización de un método opcional. La utilización de un método opcional podría aumentar su \\ncontribución sobre el trabajo por cuenta propia. Pagar más contribuciones sobre el trabajo por cuenta propia podría hacer que \\nreciba mayores beneficios cuando se jubile. \\nSi utiliza uno de los dos métodos opcionales o ambos, debe calcular y pagar la contribución sobre el trabajo por cuenta propia \\nadeudada con alguno de estos métodos incluso si hubiera tenido una contribución menor o ninguna contribución utilizando el \\nmétodo regular.\\nLos métodos opcionales pueden utilizarse solo para calcular su contribución sobre el trabajo por cuenta propia. Para calcular la \\ncontribución sobre los ingresos, incluya sus ganancias reales en los ingresos brutos, independientemente del método que utilizó \\npara determinar la contribución sobre el trabajo por cuenta propia.\\nA los efectos del alcance del programa de VITA/TCE, no utilizará el método opcional agrícola.\\nLa contribución sobre el trabajo por cuenta propia consiste en la contribución del Seguro Social (12.4%) y la contribución \\nde Medicare (2.9%) sobre las ganancias de los trabajadores que trabajan por cuenta propia y no tienen retenciones de un \\nempleador.\\nPara el año 2022, el monto máximo de los ingresos del trabajo por cuenta propia sujeto al seguro social es de $147,000.\\nLas contribuciones de Medicare se imponen con una tasa de contribución estándar del 2.9% sobre los sueldos, salarios e \\ningresos agrícolas o de negocios que obtienen trabajadores por cuenta propia.\\nSi espera adeudar contribuciones sobre el trabajo por cuenta propia de $1,000 dólares o más para el año 2022, es posible que \\ntenga que hacer pagos de contribuciones estimados. Para calcular los pagos exigidos, utilice el Formulario 1040-ES.\\nOtras contribuciones – 34\\n\",\n \"Starting TaxSlayer® – 35\\nStarting - New Return Flow Chart\\nStart New Tax Return\\nInput SSN\\nSelect \\nFiling Status\\nEnter personal information for the taxpayer and spouse (if \\napplicable). Caution: TaxSlayer automatically completes \\nthe spouse’s last name based on the information you typed \\nfor the taxpayer’s last name. You can change this box if \\nthe spouse has a different last name.\\nEnter Dependent Information (if applicable). Caution: \\nTaxSlayer completes the Last Name box based on the \\ntaxpayer’s last name. You can change this information if \\nthe dependent has a different last name.\\nEnter IRS “IP PIN” Individual \\nPersonal Identity Protection \\nNumbers for Taxpayer/\\nSpouse and/or Dependents \\n(if applicable).\\nComplete the Income \\nsection.\\nComplete the Adjustments \\nsection.\\nEnter the Standard or \\nItemized Deductions\\nEnter the Basic Credits \\nOther Taxes, Payments, Tax \\nEstimates and Other required \\nSchedules and Forms.\\nQuality Review\\nRun the e-file validation and \\nCreate the e-file.\\nPrint tax return\\nTaxpayer signs required \\nforms such as Form 8879\\nStarting a New Return\\nCollate copies\\nCreate a NEW Return – Select Start New Tax Return\\nSelect the Correct Filing Status\\nPublication 4696 (PR)\\nTaxSlayer Screen shots\\nTAB 1: Starting TaxSlayer\\n(Note to the Editor: Insert these Screen shots under Create a NEW Return)\\nPage 39 out of 60:\\nPub 4696(PR) Page 40 out of 60\\nHint: Check “NEW” to input Dependent Information.\\nComienzo - Diagrama de flujo para una nueva declaración\\nCómo comenzar una nueva declaración de impuestos \\nComience una nueva declaración\\nde impuestos.\\nIngrese el número de seguro \\nsocial (SSN).\\nSeleccione el estado civil para los \\nefectos de la declaración.\\nIngrese la información personal del contribuyente y cónyuge \\n(si corresponde). Aviso: TaxSlayer completa automáticamente \\nel apellido del cónyuge según la información que usted ingresó \\nen el apellido del contribuyente. Puede cambiar esta casilla si \\nel cónyuge tiene un apellido diferente.\\n Aviso: TaxSlayer completa la casilla del apellido según el \\napellido del contribuyente. Puede cambiar esta información \\nel dependiente tiene un apellido diferente.\\nIngrese los números de protección \\nde la identidad personal (“IP PIN”) \\ndel IRS correspondientes al \\ncontribuyente/cónyuge o personas \\ndependientes (si corresponde).\\nComplete la sección de Ingresos. \\nComplete la sección de Ajustes. \\nIngrese las deducciones estándar \\no detalladas.\\nIngrese los créditos básicos, otras \\ncontribuciones, pagos \\ny estimaciones de contribuciones \\ny otros anexos y formularios \\nrequeridos. \\nRevisión de calidad.\\nPonga en marcha la validación \\ndel e-file y cree el e-file. \\nImprima la declaración de\\nimpuestos.\\nRecopile las copias.\\nCree una NUEVA declaración: seleccione comenzar una nueva declaración \\nSeleccione el estado civil para efectos de la declaración correcto.\\nCómo comenzar a utilizar TaxSlayer® – 35\\nComenzar/Editar una declaración \\nde impuestos 1040 \\n<Esc> para salir o <Enter> para obtener una lista de los clientes\\nSeleccione el estado civil para efectos de la declaración correcto.\\nIngrese una opción:\\nEl contribuyente firma los formularios\\nrequeridos, por ejemplo, el Formulario\\n8879.Ingrese la información de las \\npersonas dependientes (si corresponde). \\n1. Soltero\\n2. Casado que radica una declaración conjunta\\n3. Casado que radica una declaración por separado\\n4. Cabeza de familia\\n5. Cónyuge sobreviviente\\n6. Programa del Formulario 1040NR\\n0. Salir\\n\",\n \"Starting TaxSlayer® – 36\\nEnter the Taxpayer’s and Spouse’s Information \\nUse Publication 4696(PR), VITA/TCEPuerto Rico Resource Guide (Tab A) to determine Residency Status for U.S. \\nTax Purposes.\\nStarting a New Return (continued)\\nStarting TaxSlayer® – 36\\nEnter the Taxpayer’s and Spouse’s Information \\nUse Publication 4696(PR), VITA/TCEPuerto Rico Resource Guide (Tab A) to determine Residency Status for U.S. \\nTax Purposes.\\nStarting a New Return (continued)\\nCómo comenzar una nueva declaración de impuestos (continuación)\\nIngrese la información del contribuyente y del cónyuge.\\nUtilice la Publicación 4696(PR), Guía de recursos para Puerto Rico sobre VITA/TCE, (Tab A) para determinar la \\ncondición de residencia a los efectos de las contribuciones de los Estados Unidos. \\nCómo comenzar a utilizar TaxSlayer® – 36\\nPregunta\\nSí\\nNo\\nAceptar\\nCancelar\\n¿Usted es un residente bona fide de Puerto Rico?\\nIngreso de información personal\\n Información del contribuyente \\n Nombre:\\nNúmero de Seguro Social: \\n Fecha de nacimiento: / /\\nOcupación:\\n Información del cónyuge\\n Nombre:\\nA = solicitado, N = extranjero no residente o SSN: - - \\n Fecha de nacimiento: / /\\nOcupación:\\n Dirección en los\\n Estados Unidos Marque aquí en el caso de una dirección en el extranjero \\n Dirección de la calle:\\nApto.:\\n Código postal:\\n - \\n Ciudad/Oficina postal:\\nEstado: \\nTeléfono 1:\\n( ) - Teléfono 2: ( ) - Teléfono 3:\\n( ) - \\n Correo electrónico: \\n\",\n \"Starting TaxSlayer® – 37\\nAlways use Form 1040, except for bona fide residents of Puerto Rico filing a U.S. return just to claim the additional \\nchild tax credit.\\nEnter Taxpayer’s dependents (Name, Age, SSN, Relation, Months in Home, etc.)\\nStarting a New Return (continued)\\nStarting TaxSlayer® – 37\\nAlways use Form 1040, except for bona fide residents of Puerto Rico filing a U.S. return just to claim the additional \\nchild tax credit.\\nEnter Taxpayer’s dependents (Name, Age, SSN, Relation, Months in Home, etc.)\\nStarting a New Return (continued)\\nCómo comenzar una nueva declaración de impuestos\\n(continuación)\\nSiempre utilice el Formulario 1040, excepto para los residentes bona fide de Puerto Rico que presentan una \\ndeclaración de impuestos federal solo para reclamar el crédito tributario adicional por hijos.\\nIngrese los dependientes del contribuyente (nombre, edad, número de seguro social, relación, meses en el hogar, etc.).\\nCómo comenzar a utilizar TaxSlayer® – 37\\nImprimir la declaración en el formulario\\nPregunta\\n¿Desea ingresar ahora a las personas dependientes?\\nAceptar\\nCancelar\\nDescripción\\n0.\\nSalir\\n1.\\nFormulario 1040PR\\n2.\\nFormulario 1040SS\\n3.\\nFormulario 1040\\nSí\\nNo\\n\",\n \"Starting TaxSlayer® – 38\\nComplete Form W-2 to report the salaries of federal employees working in Puerto Rico. Also, Form W-2 is used to \\nreport salaries and other compensation for services performed in the United States. \\nStarting a New Return (continued)\\nCómo comenzar a utilizar TaxSlayer® – 38\\n¿Desea ingresar ahora los Formularios W-2? \\nComplete el Formulario W-2 para informar los sueldos de los empleados federales que trabajan en Puerto Rico. \\nAdemás, se utiliza el Formulario W-2 para informar los sueldos y otras compensaciones por los servicios prestados\\nen los Estados Unidos.\\nPregunta\\nCómo comenzar una nueva declaración de impuestos \\n(continuación)\\nSí\\nNo\\n\",\n \"Additional Child Tax Credit TaxSlayer® – 39\\nTab 2 – TaxSlayer-: Additional Child Tax Credit \\nSelect the Filing Status and \\nComplete the Personal\\nInformation Section.\\nDetermine the\\nresidency status and \\ncheck Yes if the\\ntaxpayer is a Bona \\nfide resident of\\nPuerto Rico.\\nRemember: In\\ngeneral, Section 933 \\nof the Internal\\nRevenue Code states\\nthat if you are a\\nresident of Puerto\\nRico for the en re\\ntax year, you are\\nconsidered a bona\\nfide resident.\\nHint, if the\\ntaxpayer is filing a\\nU.S. tax return just\\nto claim the\\nAdditional Child\\nTax Credit and the\\nearned income is\\nonly from Puerto\\nRico souces, select\\nForm 1040PR or\\nForm 1040SS.\\nTaxpayers with self-employment \\nincome can claim the additional \\nchild tax credit on Form 1040-PR \\nor Form 1040-SS.\\nAdditional Child Tax Credit (ACTC)\\nA. Residents of Puerto Rico who files a Federal Tax Return just to claim the ACTC. \\nExample: Edward Rico and Angelina Alta are married, Edward works for a private company in \\nPuerto Rico and file a joint return only to claim the ACTC. His wages for this year were $25,000. They have \\ntwo qualifying children. (see Form 1040 -SS for Edward and Angelina on Page 44). \\nSelect Form W-2 PR if the taxpayer works for the local government or for the private sector in Puerto Rico.\\nCrédito tributario adicional por hijos (ACTC, por las siglas en inglés)\\nA. Residentes de Puerto Rico que presentan una declaración federal solo para reclamar el crédito adicional por hijos.\\nEjemplo: Edward Rico y Angelina Alta están casados, Edward trabaja para una compañía privada en Puerto Rico y \\nradican una declaración conjunta solo para reclamar el crédito adicional por hijos.\\n Su salario para este año fue de $25,000. Tienen dos hijos calificados. (Consulte el Formulario 1040-SS de Edward y \\nAngelina que aparece en la página 44).\\nSeleccione el Formulario W-2 PR si el contribuyente trabaja para el gobierno local o para el sector privado en Puerto Rico.\\n Comenzar/Editar una declaración \\nde impuestos 1040 \\n <Esc> para salir o <Enter> para obtener una lista de los clientes\\nSeleccione el estado civil para efectos de la declaración correcto.\\n1. Soltero\\n2. Casado que presenta una declaración conjunta\\n3. Casado que presenta una declaración por separado\\n4. Cabeza de familia\\n5. Cónyuge sobreviviente\\n6. Programa del Formulario 1040NR\\n0. Salir\\nIngrese una opción:\\nSIGUIENTE\\nFormulario 8840 - Declaración de la excepción del vínculo cercano \\npara extranjeros \\n¿Usted es un residente bona fide de Puerto Rico?*\\n Sí \\n No\\n Formulario 1040\\n Formulario 1040PR\\n Formulario 1040SS\\nCrédito tributario adicional por hijos con TaxSlayer®– 39\\nSeleccione el estado civil \\npara efectos de la declaración \\ny complete la sección de \\ninformación personal. \\nConsejos: si el \\ncontribuyente presenta \\nuna declaración de \\nimpuestos federal para \\nreclamar el crédito \\ntributario adicional por \\nhijos y los ingresos del \\ntrabajo solo provienen \\nde fuentes de Puerto \\nRico, seleccione el \\nFormulario 1040PR o el\\nFormulario 1040SS.\\nLos contribuyentes con ingresos \\ndel trabajo por cuenta propia \\npueden reclamar el crédito \\nadicional por hijos en el Formulario \\n1040-PR o el Formulario 1040-SS. \\nDetermine la condición de \\nresidencia y seleccione \\nSí si el contribuyente es \\nun residente bona fide \\nde Puerto Rico. Recuerde: \\ngeneralmente, la Sección \\n933 del Código Federal \\nde Rentas Internas \\nestablece que si usted es \\nun residente de Puerto \\nRico durante todo el año \\ncontributivo, se considera \\nque usted es un residente \\nbona fide.\\n\",\n \"Additional Child Tax Credit TaxSlayer® – 40\\nInput Wages from\\nForm\\t\\r W-‐2PR.\\nInput Social Security\\nWages from Form\\t\\r W-‐2PR.\\nInput Medicare Wages from\\nForm\\t\\r W-‐2PR.\\nClick “BEGIN” to input Form W-2PR.\\nHints: Input the amounts of Wages, Social Security Wages and Medicare Wages.\\nAdditional Child Tax Credit (ACTC) (continued)\\nNEW The additional child tax credit is \\navailable with one qualifying child.\\nFor tax year 2022, bona fide residents of \\nPuerto Rico with one qualifying child who are \\nnot required to file a U.S. income tax return \\nand have Social security and Medicare taxes \\nwithheld from their wages or paid SE tax will \\nbe eligible to claim the credit..\\nCrédito tributario adicional por hijos con TaxSlayer®– 40\\ncrédito tributario adicional por hijos (ACTC) (continuación)\\nNUEVO: El crédito tributario adicional por hijos se \\nencuentra disponible con solo un hijo calificado.\\nPara el año contributivo 2022, los residentes \\nbona fide de Puerto Rico que tengan un hijo \\ncalificado, que no estén obligados a presentar una \\ndeclaración de impuestos federal y que hayan \\npagado la contribución sobre el trabajo por cuenta\\npropia o cuyos salarios tengan retenciones de las \\ncontribuciones de Seguro Social o Medicare serán \\nelegibles para reclamar el crédito.\\nHaga clic en “COMENZAR” para ingresar el Formulario W-2PR.\\nConsejos: Ingrese los salarios, salarios del Seguro Social y salarios de Medicare.\\nIngrese los salarios del \\nFormulario W-2PR.\\nIngrese los salarios del Seguro \\nSocial del Formulario W-\\n‐2PR.\\nIngrese los salarios de \\nMedicare del Formulario \\nW-\\n‐2PR.\\nSIGUIENTE\\nCOMENZAR\\nCOMENZAR\\nCOMENZAR\\nCOMENZAR\\nCOMENZAR\\nATRÁS\\nIngresos\\nSueldos y salarios (Puerto Rico) Formulario W-2PR\\nGanancia o pérdida del negocio Anexo C\\nTransacciones con tarjetas de pago y redes de terceros Formulario 1099-K\\nGanancias o pérdidas procedentes de la agricultura Anexo F\\nIngresos derivados de fuentes dentro de Puerto Rico\\nTodo el programa profesional de TaxSlayer exige entradas en dólares de \\nnúmeros enteros. Debe redondear todos los montos al número entero más \\ncercano en dólares.(Ejemplo de monto en números enteros en dólares: 1200 \\nNO 1200.49)\\nEIN del empleador:\\n-\\nNombre del empleador: \\nDirección en los Estados Unidos\\n Marque aquí en el caso de una dirección en el extranjero \\nDirección de la calle: \\nCódigo postal:\\n- \\nCiudad/Oficina postal:\\nEstado: \\nSalarios \\nComisiones: \\nBonificaciones: \\nPropinas \\nSalarios del Seguro Social: \\nContribución del Seguro Social retenida:\\n0\\nSalarios de Medicare : \\nContribución de Medicare retenida:\\n0\\nIngreso de información del Formulario W-2PR\\nAceptar\\nCancelar\\n\",\n \"Additional Child Tax Credit TaxSlayer® – 41\\nLine\\t\\r 18. Check line 18\\t\\r to\\t\\r \\ninput income derived from\\nsources within Puerto\\t\\r Rico\\nfrom Form W-‐2PR.\\nAdditional Child Tax Credit (ACTC) (continued)\\nTIP: In order for Form \\n1040 PR/SS to cal-\\nculate the Additional \\nChild Tax Credit you \\nmust enter the amount \\nof Income Derived \\nfrom Sources within \\nPuerto Rico\\nImportant: Input the \\nIncome derived from \\nPuerto Rico sources\\nCrédito tributario adicional por hijos con TaxSlayer®– 41\\n(continu\\nCrédito tributario adicional por hijos (ACTC) \\nación)\\nCONSEJOS: Para \\nque el Formulario \\n1040 PR/SS calcule \\nel crédito adicional \\npor hijos, debe \\ningresar el monto \\nde los ingresos \\nderivados de fuentes \\nde Puerto Rico. \\nImportante: anote \\nlos ingresos \\nderivados de fuentes \\nde Puerto Rico. \\nSIGUIENTE\\nEDITAR\\nCOMENZAR\\nCOMENZAR\\nCOMENZAR\\nCOMENZAR\\nIngresos\\nW-2PR\\nDeclaración de salarios y contribuciones (Puerto Rico)\\nGanancia o pérdida de negocio\\nSe informan en el Anexo C\\nFormulario 1099-K \\nTransacciones con tarjetas de pago y redes de terceros \\nGanancias o pérdidas procedentes de la agricultura \\nSe informan en el Anexo F\\nIngresos de Puerto Rico \\nIngresos imponibles de fuentes dentro de Puerto Rico\\nATRÁS\\nAdditional Child Tax Credit TaxSlayer® – 41\\nLine\\t\\r 18.\\t\\r Check line 18\\t\\r to\\t\\r \\ninput\\t\\r income\\t\\r derived from\\nsources\\t\\r within Puerto\\t\\r Rico\\nfrom\\t\\r Form\\t\\r W-‐2PR.\\nAdditional Child Tax Credit (ACTC) (continued)\\nTIP: In order for Form \\n1040 PR/SS to cal-\\nculate the Additional \\nChild Tax Credit you \\nmust enter the amount \\nof Income Derived \\nfrom Sources within \\nPuerto Rico\\nImportant: Input the \\nIncome derived from \\nPuerto Rico sources\\nMenú de ingresos\\nIngrese una opción:\\n1. Sueldos, salarios, propinas (W-2) .. . . . . . . . . . [ 25000 ]\\n2. Intereses o dividendos (Anexo B, 8815) . . . . .. . . .[\\n0 ]\\n3. Intereses o dividendos (Menos de $1500) . . . . . . . .[\\n0 ] \\n4. Reembolsos estatales y locales (1099-C, Casilla 2) . . [\\n0 ] \\n5. Pensión para el cónyuge divorciado recibida . . . . . .[\\n0 ] \\n6. Ingresos/Pérdidas del negocio (Anexo C, C-EZ, 1099MISC) .[\\n0 ] \\n7. Ganancia/Pérdida de capital (Anexo D) . . . . . . . .[\\n0 ] \\n8. Venta a plazos (6252)\\n9. Otras ganancias/pérdidas (4797, 8824) . . . . . . . . .[\\n0 ] \\n10. \\u0007\\nDistribuciones de una cuenta personal de jubilación\\n(IRA)/de pensión (1099, RRB-1099-R). . . . . . . . . . [\\n0 ]\\n11. Rentas, regalías, entidades (Anexo E,K-1, 4835, 8582). [\\n0 ] \\n12. Ingresos procedentes de la agricultura (Anexo F) . . . [\\n0 ] \\n13. Compensación por desempleo (1099-C, Casilla 1) . . . . [\\n0 ] \\n14. Beneficios de Seguro Social (1099-SSA, RRB.1099). . . . [\\n0 ] \\n15. Otros ingresos (W-2G, 2555) . . . . . . . . . . . . . .[\\n0 ] \\n* 16. Total de los ingresos . . . . . . . . . . . . . . . . .[ 25000 ]\\n17. Formulario 1099-MISC\\n18. Ingresos derivados de fuentes dentro de Puerto Rico . .[\\n0 ] \\n0. Salir\\nLínea 18. Verifique la línea \\n18 para ingresar los ingresos \\nderivados de fuentes de Puerto \\nRico del Formulario W-2PR.\\nIngresos derivados de fuentes dentro de Puerto Rico: $\\n\",\n \"Crédito tributario adicional por hijos con TaxSlayer®– 42\\nCrédito tributario adicional por hijos (ACTC) (continuación)\\nResponda las preguntas de debida diligencia\\n•\\n¿Ha comprobado que el contribuyente no ha cedido el reclamo de este dependiente a otra persona?\\n•\\n¿Recibió información precisa para determinar que el contribuyente es elegible para reclamar el crédito y por esa cantidad?\\nLa Ley Federal de \\nProtección de los \\nVoluntarios de 1997 \\n(la Ley VPA o la Ley) \\ntiene como objetivo \\npromover el voluntariado \\nlimitando, y en muchos \\ncasos eliminando por \\ncompleto, el riesgo \\nde responsabilidad \\ncivil de un voluntario \\ncuando actúa para \\norganizaciones sin ánimo \\nde lucro o entidades \\ngubernamentales. Usted \\nestá protegido por la Ley \\nFederal de Protección \\nde los Voluntarios de \\n1997 siempre y cuando \\nsólo esté preparando \\ndeclaraciones dentro \\nde los parámetros del \\nprograma VITA/TCE. \\nCertificación de elegibilidad para el crédito\\nMarque la casilla si la persona dependiente no tiene un SSN/ITIN/ATIN\\n¿Esta persona era ciudadano estadounidense, nacional estadounidense o extranjero residente en los Estados Unidos? \\n(Consulte la Publicación 519 para ver la definición de nacional estadounidense o de extranjero residente en los Estados \\nUnidos). Si no lo era, no puede reclamar el crédito tributario por hijos ni el crédito para otras personas dependientes \\npara esta persona. * \\n Sí\\n No\\nLa Regla 6695 del IRS se enfoca en el requisito de conocimiento de las reglas de \\ndiligencia debida. \\nExiste una multa de $545 por crédito en el caso de incumplir con los requisitos de \\ndiligencia debida.\\nFormulario 8867 - Menú de la lista de verificación del preparador para la diligencia debida\\n1. Diligencia debida para todos los créditos reclamados . . . . . . .[ RESPONDIDO ]\\n2. Documentos en los que se basan, de haberlos . . . . . . . . . . . [ ]\\n3. Debida diligencia para el crédito por ingreso del trabajo (EIC) . [No corresponde]\\n4. Notas del preparador para el EIC sobre la debida diligencia . ... [ ]\\n5. \\u0007\\nDiligencia debida para el crédito tributario por hijos . . . . . .[ RESPONDIDO ]\\n6. \\u0007\\nDebida diligencia para el crédito tributario de oportunidad para\\nlos estadounidenses . . . . . . . . . . . . . . . . . . . . . . . [no corresponde]\\n7. Debida diligencia para el jefe de familia . . . . . . . . . . . . [no corresponde]\\n8. Certificación de elegibilidad para el crédito . . . . . . . . . . [ CERTIFICADO ]\\n9. Notas sobre debida diligencia para el Formulario 8867 . . . . . . [ ]\\n10. Avisos de debida diligencia\\n0. Salir\\nIngrese una opción:\\nLa Regla 6695 del IRS se enfoca en el requisito de conocimiento de las reglas de diligencia debida. \\nExiste una multa de $545 por crédito en el caso de incumplir con los requisitos de diligencia \\ndebida.\\n\",\n \"Crédito tributario adicional por hijos con TaxSlayer®– 43\\nCrédito tributario adicional por hijos (ACTC) (continuación)\\nConsejos: Verifique la lista de formularios para la declaración, diríjase a “Resumen del listado de \\nformularios del cliente”\\nLISTA DE FORMULARIO PARA ESTA declaración \\nFORMULARIO 1040 (PR) \\nFORMULARIO W-2PR\\nFORMULARIO 8812 (crédito tributario ADICIONAL POR HIJOS)\\nFORMULARIO 8879 (AUTORIZACIÓN DE LA FIRMA DE E-FILE)\\n* RESUMEN BREVE *\\n RESUMEN\\nFEDERAL\\n ESTADO CIVIL PARA EFECTOS DE LA DECLARACIÓN 2\\n TOTAL DE INGRESOS\\n0\\n TOTAL DE AJUSTES\\n0\\n INGRESO BRUTO AJUSTADO\\n0\\n DEDUCCIONES\\n0\\n EXENCIONES\\n0\\n INGRESO IMPONIBLE\\n0\\n CONTRIBUCIÓN \\n0\\n CRÉDITOS\\n0\\n PAGOS\\n6,600\\n REEMBOLSOS\\n6,600\\n MONTO ADEUDADO\\n0\\n\",\n \"Additional Child Tax Credit TaxSlayer® – 44\\nAdditional Child Tax Credit – Form 1040 – SS (English version)\\nExample: Edward Rico and Angelina Alta have two qualifying children (ages 3 and 9 years old) \\nthat entitled them to claim the additional child tax credit. Edward works for a private company \\nin Puerto Rico and file a joint return only to claim the ACTC. His wages for this year were \\n$25,000 (had Social Security and Medicare taxes withheld; $1,550 and $362.50, respectively). \\nThey have two qualifying children (Juan and Linda).\\nDO NOT FILE\\nSeptember 20, 2022\\nDRAFT AS OF\\nForm 1040-SS\\n2022\\nU.S. Self-Employment Tax Return \\n(Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)\\nDepartment of the Treasury \\nInternal Revenue Service \\nU.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico\\nOMB No. 1545-0074 \\nFor the year Jan. 1–Dec. 31, 2022, or other tax year beginning \\n, 2022, and ending \\n, 20\\nPlease type or print.\\nYour first name and initial \\nLast name \\nYour social security number \\nIf a joint return, spouse’s first name and initial \\nLast name \\nSpouse’s social security number \\nHome address (number, street, and apt. no., or rural route) \\nCity, town or post office, commonwealth or territory, and ZIP code \\nForeign country name \\nForeign province/state/county \\nForeign postal code \\nAt any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, exchange, gift, or \\notherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\nYes \\nNo\\nPart I \\nTotal Tax and Credits \\n1 \\nFiling status. Check the box for your filing status. See instructions. \\nSingle\\nMarried filing jointly\\nMarried filing separately (MFS)\\nHead of household\\nQualifying surviving spouse\\nIf you checked the MFS box, enter spouse’s social security no. above and full name here:\\n2 \\nQualifying children. Complete only if you are a bona fide resident of Puerto Rico and you are claiming the additional child tax \\ncredit. See instructions. If more than four qualifying children, see instructions and check here .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n(a) First name \\n \\nLast name \\n(b) Child’s social security number \\n(c) Child’s relationship to you \\n3 \\nSelf-employment tax from Part V, line 12 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n3 \\n4 \\nHousehold employment taxes (see instructions). Attach Schedule H (Form 1040) .\\n.\\n.\\n.\\n.\\n.\\n.\\n4 \\n5 \\nAdditional Medicare Tax. Attach Form 8959 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n5\\n6\\nTotal tax. Add lines 3 through 5. See instructions \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n6\\n7\\n2022 estimated tax payments (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n7\\n8\\nExcess social security tax withheld (see instructions) \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n8\\n9\\nAdditional child tax credit from Part II, line 3 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n9\\n10\\nReserved for future use\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n10\\n11 \\na Credit for qualified sick and family leave wages from Schedule(s) H paid in\\n2022 for leave taken before April 1, 2021 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n11a\\nb Credit for qualified sick and family leave wages from Schedule(s) H paid in\\n2022 for leave taken after March 31, 2021, and before October 1, 2021 \\n.\\n.\\n11b\\n12\\nTotal payments and credits (see instructions)\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n12 \\n13\\nIf line 12 is more than line 6, subtract line 6 from line 12. This is the amount you overpaid\\n.\\n.\\n.\\n.\\n13\\n14a\\nAmount of line 13 you want refunded to you. If Form 8888 is attached, check here \\n.\\n.\\n.\\n.\\n.\\n14a \\nb Routing number\\nType: \\nChecking\\nSavings\\nd Account number\\n15\\nAmount of line 13 you want applied to 2023 estimated tax .\\n.\\n.\\n.\\n.\\n.\\n15\\n16 \\nAmount you owe. If line 6 is more than line 12, subtract line 12 from line 6. See instructions \\n.\\n.\\n.\\n16\\nThird Party \\nDesignee \\nDo you want to allow another person to discuss this return with the IRS? See instructions. \\nYes. Complete the following.\\nNo\\nDesignee’s \\nname \\nPhone \\nno. \\nPersonal identification \\nnumber (PIN) \\nSign \\nHere\\nJoint return? \\nSee instructions. \\nKeep a copy \\nfor your records.\\nUnder penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and \\nbelief, they are true, correct, and complete. Declaration of preparer (other than the taxpayer) is based on all information of which the preparer has any \\nknowledge.\\nYour signature \\nDate \\nDaytime phone number\\nIf the IRS sent you an Identity Protection PIN, \\nenter it here \\n(see instructions)\\nSpouse’s signature. If a joint return, both must sign. \\nDate\\nIf the IRS sent your spouse an Identity Protection \\nPIN, enter it here \\n(see instructions)\\nPaid \\nPreparer \\nUse Only\\nPrint/Type preparer’s name\\nPreparer’s signature\\nDate\\nCheck if \\nself-employed\\nPTIN\\nFirm’s name\\nFirm’s address\\nFirm’s EIN\\nPhone no.\\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, \\nsee instructions. \\nwww.irs.gov/Form1040SS\\nCat. No. 17184B\\nForm 1040-SS (2022)\\nc \\nEDWARD\\nRICO\\nANGELINA\\nALTA\\n123 TABONUCO ST\\nGUAYNABO PR 00968\\n\\u0014\\n\\u0014\\nJUAN RICO\\n125-XX-XXXX\\nSON\\nLINDA RICO\\n126-XX-XXXX\\nDAUGHTER\\n1,913\\n1,913\\n1,913\\n1,913\\nVerify names and social \\nsecurity numbers with \\nsocial security cards.\\nAll of the following tests \\nmust be met to claim \\nsomeone as a qualifying \\nchild:\\nRelationship test\\nResidency test\\nAge test\\nSupport test\\nCitizen, resident \\nor national test\\nType account numbers \\nexactly as shown on check.\\nFor savings account \\nobtain a statement from \\nthe financial institution to \\nverify the routing number \\nand account number.\\nDO NOT FILE\\nSeptember 20, 2022\\nDRAFT AS OF\\nForm 1040-SS (2022)\\nPage 2 \\nPart II \\nBona Fide Residents of Puerto Rico Claiming Additional Child Tax Credit—See instructions.\\nTip: Bona fide residents of Puerto Rico may claim the additional child tax credit for one or more qualifying children.\\n1 \\nModified adjusted gross income \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1 \\n2 \\nWithheld social security, Medicare, and Additional Medicare taxes from Puerto Rico Form(s) 499R-2/\\nW-2PR (attach copy of form(s)). If married filing jointly, include your spouse’s amounts with yours .\\n.\\n2 \\n3 \\nAdditional child tax credit. Use the Additional Child Tax Credit Worksheet in the instructions. Enter \\nthe amount from line 19 of the worksheet here and on Part I, line 9 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n3 \\nPart III \\nProfit or Loss From Farming—See the Instructions for Schedule F (Form 1040).\\nName of proprietor \\nSocial security number \\nNote: If you are filing a joint return and both you and your spouse had a profit or loss from a farming business, see Joint returns and \\nBusiness Owned and Operated by Spouses in the instructions for more information. \\nSection A—Farm Income—Cash Method\\nComplete Sections A and B. (Accrual method taxpayers, complete Sections B and C, and Section A, line 11.) \\nDon’t include sales of livestock held for draft, breeding, sport, or dairy purposes. See instructions. \\n1 \\nSales of livestock and other items you bought for resale \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1 \\n2 \\nCost or other basis of livestock and other items reported on line 1 .\\n.\\n.\\n.\\n2 \\n3 \\nSubtract line 2 from line 1 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n3 \\n4\\nSales of livestock produce grains and other products you raised\\n4\\n25,000\\n1,913\\n1,913\\nInclude all income under \\nIRC Section 933. \\n(see definition of Modified \\nAdjusted Gross Income on \\nthe instructions of Form \\n1040SS or Form 1040 PR).\\nAdditional Child Tax Credit (ACTC) (continued)\\nCrédito tributario adicional por hijos con TaxSlayer®– 44\\nCrédito tributario adicional por hijos (ACTC) (continuación)\\nCrédito tributario adicional por hijos – Formulario 1040 – PR\\nEjemplo: Edward Rico y Angelina Alta tienen dos hijos calificados (de 3 y 9 años de edad) que califican para \\nel crédito tributario adicional por hijos. Edward trabaja para una compañía privada en Puerto Rico y presenta \\nuna declaración conjunta solo para reclamar el ACTC. Su salario para este año fue de $25,000 (se retuvieron \\ncontribuciones del Seguro Social y de Medicare: $1,550 y $362.50 respectivamente). \\nTienen dos hijos calificados (Juan y Linda).\\nVerifique los nombres y los \\nnúmeros de seguro social con \\nlas tarjetas de seguro social. \\nEscriba los números de cuenta \\nexactamente como aparecen \\nen el cheque.\\nEn el caso de las cuentas \\nde ahorro, consiga una \\ndeclaración de la institución \\nfinanciera para verificar el \\nnúmero de ruta, tránsito y el \\nnúmero de cuenta. \\n \\nIncluya todos los ingresos de \\nconformidad con la Sección \\n933 del IRC (consulte la \\ndefinición de ingreso bruto \\najustado modificado que se \\nincluye en las instrucciones \\ndel Formulario 1040SS \\no Formulario 1040 PR).\\n Formulario 1040-SS (SP) (2022)\\n Página 2 \\nParte II \\u0007\\nResidentes bona fide de Puerto Rico que reclaman el Crédito Tributario por Hijos Reembolsable. \\n Vea las instrucciones.\\n Nota: Los residentes bona fide de Puerto Rico pueden reclamar el crédito tributario por hijos reembolsable para uno o más hijos calificados.\\n 1 \\u0007\\nIngreso bruto ajustado modificado . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 25,000\\n 2 \\u0007\\nContribución del Seguro Social, Medicare y Medicare adicional de(de los) Formulario(S) de Puerto Rico 499R-2/W-2PR \\n(adjunte la(s) copia(s) del(de los) formulario(s)). Si está casado y presenta una declaración conjunta, \\nincluya las cantidades de su cónyuge con las suyas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . 2 1,913 \\n 3 \\u0007\\nCrédito tributario adicional por hijos. Utilice la Hoja de Trabajo para el Crédito Tributario Adicional por Hijos en \\nlas instrucciones Anote aquí el monto de la línea 19 de la Hoja de Trabajo y en la línea 9 de la Parte I . . . . . . . . . . . . . . . . . . 3 1,913\\n Parte III Ganancias o pérdidas de negocio agropecuario. Vea las Instrucciones para el Anexo F (Formulario 1040), en inglés. \\nSe deben cumplir todas las \\nsiguientes pruebas para \\nreclamar un menor \\ndependiente calificado: \\nPrueba de parentesco\\nPrueba de residencia\\nPrueba de edad\\nPrueba de manutención\\nPrueba de ciudadano, \\nresidente o nacional\\n\",\n \"Crédito tributario adicional por hijos con TaxSlayer®– 45\\nCrédito tributario adicional por hijos (ACTC) (continuación)\\nB. Contribuyentes con ingresos tributables a Estados Unidos\\nEjemplo: Francis Geneva y Dulce Carrizo están casados, ambos tienen menos de 65 años, presentan una declaración\\nconjunta y tienen dos hijos, Elsa y Fabian, que tienen 4 y 11 años de edad, respectivamente. Sus hijos califican para el ACTC.\\nFrancis es un empleado federal en Puerto Rico que recibe un Formulario W-2 que incluye $40,000 en la Casilla 1.\\nLa responsabilidad contributiva de Puerto Rico para este año es de $1,500.\\nAnexo 8812\\nSi el contribuyente tiene ingresos sujetos a las contribuciones federales sobre los ingresos, se debe reclamar el crédito \\nmediante el Formulario 1040 junto con el Anexo 8812.\\nCréditos por Hijos Calificados \\ny Otros Dependientes\\nAdjunte al Formulario 1040(SP), 1040-SR(SP) o 1040-NR(SP).\\nVisite www.irs.gov/Schedule8812SP para obtener las instrucciones \\ny la información más reciente.\\n2022\\nANEXO 8812\\n \\nOMB No. 1545-0074\\n(Formulario \\n1040(SP)) \\nDepartment of the Treasury\\n \\nAttachment\\nInternal Revenue Service\\n \\nSequence No. 47 \\nNombre(s) que aparece(n) en la declaración\\nSu número de Seguro Social\\nFRANCIS GENEVA AND DULCE CARRIZO\\nXXX-XXX-XXXX\\n｝\\n｝\\n☑ Sí. Reste la línea 11 de la línea 8. Anote el resultado.\\n13 Anote la cantidad de la Hoja de Trabajo A para el Límite del Crédito . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13\\n0\\n14 \\u0007\\nAnote la cantidad menor entre la línea 12 y 13. Éste es su crédito tributario por hijos \\ny su crédito por otros dependientes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14\\n0\\n Anote esta cantidad en la línea 19 del Formulario 1040(SP), 1040-SR(SP) o 1040-NR(SP) .\\nSi la cantidad de la línea 12 es mayor que la cantidad de la línea 14, usted puede tomar el crédito tributario adicional por hijos en la línea 28 \\ndel Formulario 1040 (SP), 1040-SR (SP), o 1040-NR (SP). Complete el Formulario 1040 (SP), 1040-SR (SP), o 1040-NR (SP) hasta la línea \\n27 (y también la línea 11 del Anexo 3) antes de completar la Parte II-A. \\nPara el Aviso sobre la Ley de Reducción de Trámites, vea las instrucciones. Cat. No. 59761M\\nSchedule 8812 (Form 1040) (SP) 2022\\n FRANCIS GENEVA AND DULCE CARRIZO XXX-XX-XXXX\\n Parte I Crédito Tributario por Hijos y Crédito por Otros Dependientes\\n 1 Anote la cantidad de la línea 11 de su Formulario 1040(SP), 1040-SR(SP) o 1040-NR(SP) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 40,000\\n 2a Anote los ingresos de Puerto Rico que usted excluyó . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a\\n b Anote las cantidades de las líneas 45 y 50 de su Formulario 2555 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b\\n c Anote la cantidad de la línea 15 de su Formulario 4563 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c\\n d Sume las líneas 2a a 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d \\n0\\n 3 Sume las líneas 1 y 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 40,000 \\n 4 Número de hijos calificados menores de 17 años de edad con el número de Seguro Social requerido 4 2\\n 5 Multiplique la línea 4 por $2,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 \\n4,000\\n 6 \\u0007\\nNúmero de otros dependientes, incluyendo todo hijo calificado que no sea menor de \\n17 años de edad o que no tenga el número de Seguro Social requerido . . . . . . . . . . . . . . . . . . . . . . . 6 0\\n \\u0007\\nAviso: No se incluya a usted, su cónyuge, ni a cualquiera que no sea un ciudadano, nacional o extranjero residente de los \\nEstados Unidos. Además, no incluya a ninguna persona que haya incluido en la línea 4. \\n 7 Multiplique la línea 6 por $500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 \\n0\\n 8 Sume las líneas 5 y 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 \\n4,000\\n 9 Anote la cantidad listada a continuación que corresponda a su estado civil para efectos de la declaración. \\n•\\t\\nCasado que presenta una declaración conjunta ---- $400,000\\n•\\t\\nTodos los demás estados civiles --- $200,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 400,000\\n 10 Reste la línea 9 de la línea 3. \\n•\\t\\nSi es cero o menos, anote “-0-”\\n.\\n•\\t\\nSi es más de cero y no es un múltiplo de $1,000, anote el próximo múltiplo de $1,000. Por \\n ejemplo, si el resultado es $425, anote “$1,000”; si el resultado es $1,025, anote “$2,000”\\n, etcétera . . . . . . . . . . . . . . . . . . . . . . . . . 10 \\n0\\n 11 Multiplique la línea 10 por 5% (0.05) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 \\n0\\n 12 ¿Es la cantidad de la línea 8 mayor que la cantidad de la línea 11? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 4,000\\n☐\\u0007\\nNo, NO CONTINÚE. No puede tomar el crédito tributario por hijos, el crédito por dependientes o el crédito tributario \\nadicional por hijos. Saltee las Partes II-A y II-B. Anote -0- en las líneas 14 y 27. \\n☑Sí. Reste la línea 11 de la línea 8. Anote el resultado. \\nBORRADOR AL \\n3 de agosto de \\n2022 NO PRE-\\nSENTAR ESTA \\nDECLARACIÓN\\n\",\n \"Crédito tributario adicional por hijos con TaxSlayer®– 49\\n\",\n \"Ajustes a los ingresos – 47\\nSi la deducción está \\nrelacionada con \\ningresos excluidos \\na los efectos de la \\ncontribución federal, \\nno se puede reclamar \\nla parte deducible de \\nla contribución sobre \\nel trabajo por cuenta \\npropia en la línea 15. \\nLa cuenta fiduciaria de \\nla cuenta personal de \\njubilación (IRA) debe \\nestar en los Estados \\nUnidos.\\n11\\n12\\n13\\n14\\n15\\n16\\n17\\n18\\n19a\\n20\\n21\\n22\\n23\\n25\\n26\\n24a\\n24b\\n24c\\n24d\\n24e\\n24f\\n24g\\n24h\\n24i\\n24j\\n24k\\n24z\\nAjustes a los ingresos\\n Parte II Ajustes a los ingresos\\n11 \\u0007\\nGastos del educador . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n12 \\u0007\\nCiertos gastos de negocio de reservistas de las Fuerzas Armadas, artistas escénicos \\ny funcionarios del gobierno que prestan servicios a base de honorarios fijos. \\nAdjunte el Formulario 2106 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n13 \\u0007\\nDeducción por cuentas de ahorros médicos. Adjunte el Formulario 8889 . . . . . . . . . . . . . . . . . . . .\\n14 \\u0007\\nGastos de mudanza para miembros de las Fuerzas Armadas. Adjunte el Formulario 3903 . . . . . .\\n15 \\u0007\\nParte deducible del impuesto sobre el trabajo por cuenta propia. Attach Schedule SE . . . . . . . . . \\n16 \\u0007\\nPlanes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia . . . . . . \\n17 \\u0007\\nDeducción del seguro médico para personas que trabajan por cuenta propia . . . . . . . . . . . . . . . . \\n18 \\u0007\\nMulta por retiro prematuro de ahorros . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n19a \\u0007\\nPensión para el cónyuge divorciado pagada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n b \\u0007\\nNúmero de Seguro Social del beneficiario de la pensión . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n c \\u0007\\nFecha del documento original de divorcio o acuerdo de \\nseparación (vea las instrucciones): . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n20 \\u0007\\nDeducción por aportaciones a una cuenta personal de jubilación (IRA) . . . . . . . . . . . . . . . . . . . . . \\n21 \\u0007\\nDeducción por intereses sobre préstamos de estudios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n22 \\u0007\\nReservado para uso en el futuro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n23 \\u0007\\nDeducción por cuentas de ahorros médicos Archer MSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n24 \\u0007\\nOtros ajustes:\\n a \\u0007\\nPago por juraduría (vea las instrucciones) . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n b \\u0007\\nGastos deducibles relacionados con ingresos declarados en la línea \\n8l provenientes del alquiler de bienes muebles con fines de lucro . . . . . . . . \\n c \\u0007\\nCantidad no tributable del valor de medallas Olímpicas y Paralímpicas \\n \\u0007\\ny del premio monetario del USOC declarado en la línea 8m . . . . . . . . . . . . .\\n d \\u0007\\nAmortización y gastos de reforestación . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n e \\u0007\\nReintegro de las prestaciones suplementarias por desempleo conforme \\na la Trade Act of 1974 (Ley de Comercio de 1974) . . . . . . . . . . . . . . . . . . . . \\n f \\u0007\\nAportaciones a planes de pensión conforme a la sección 501(c)(18)(D) . . . \\n g \\u0007\\nAportaciones hechas por ciertos capellanes a planes conforme \\na la sección 403(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n h \\u0007\\nHonorarios de abogados y costos judiciales relacionados con acciones \\nque involucran ciertas demandas por discriminación ilegal \\n(vea las instrucciones) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n i \\u0007\\nHonorarios de abogados y costos judiciales que pagó en conexión con \\nun premio del IRS por información que usted dio al IRS y que ayudó \\na detectar violaciones a la ley tributaria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n j \\u0007\\nDeducción de vivienda del Formulario 2555 . . . . . . . . . . . . . . . . . . . . . . . . . \\n k \\u0007\\nDeducciones en exceso por gastos conforme a la sección 67(e) \\nprovenientes del Anexo K-1 (Formulario 1041) . . . . . . . . . . . . . . . . . . . . . . . \\n z \\u0007\\nOtros ajustes. Anote el tipo de ajuste y la cantidad: . . . . . . . . . . . . . . . . . . . .\\n25 \\u0007\\nTotal de otros ajustes. Sume las líneas 24a a 24z . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n26 \\u0007\\nSume las líneas 11 a 23 y la línea 25. Éstos son sus ajustes al ingreso. Anote aquí y en la línea \\n10 del Formulario 1040(SP) o 1040-SR(SP) o en la línea 10a del Formulario 1040-NR(SP) . . . . .\\n Anexo 1 (Formulario 1040) 2022\\nAnexo 1 (Formulario 1040 (SP)) 2022\\nPágina 2\\nBORRADOR AL 27 \\nde julio de 2022 NO \\nPRESENTAR ESTA \\nDECLARACIÓN\\n\",\n \"Crédito tributario adicional por hijos con TaxSlayer®– 48\\n\",\n \"Deductions\\nOnly the allowable portion of the \\nstandard or itemized deductions are \\nreported on Form 1040.\\n“Standard deduction modified due to \\nexempt income under IRC \\nSection 933”. Allowable portion of \\nStandard Deduction $19, 425 = \\n($67,500/$90,000) x $25,900.\\n• \\nIn most cases, your federal \\nincome tax will be less if you \\ntake the larger amount between \\nstandard deduction or itemized \\ndeductions.\\nEffect of Puerto Rico exempt income on itemized deductions:\\nItemized \\nExpense\\nDeduction \\nAmount \\nFormula: Allowable Portion\\nDeduction\\nMedical and Dental \\n$4,000 \\n(67,500 ÷ 90,000) x 4,000 \\n$0*\\nReal Estate Taxes \\n$5,000 \\n(67,500 ÷ 90,000) x 5,000 \\n$3,750\\nMortgage Interest \\n$12,000 \\n(67,500 ÷ 90,000) x 12,000 \\n$9,000\\nCharitable Contributions \\n$6,000 \\n(67,600 ÷ 90,000) x 6,000 \\n$4,500\\nTotal \\n$27,000\\n$17,250\\n*Medical expenses must exceed 7.5% of the taxpayer’s Adjusted Gross Income.\\nExhibit Allocation of Itemized Deduction for Mike and Maria – Medical Expenses\\nDO NOT FILE\\nJuly 21, 2022\\nDRAFT AS OF\\nSCHEDULE A \\n(Form 1040) \\nDepartment of the Treasury \\nInternal Revenue Service \\nItemized Deductions\\nGo to www.irs.gov/ScheduleA for instructions and the latest information.\\nAttach to Form 1040 or 1040-SR.\\nCaution: If you are claiming a net qualified disaster loss on Form 4684, see the instructions for line 16.\\nOMB No. 1545-0074\\n2022\\nAttachment \\nSequence No. 07\\nName(s) shown on Form 1040 or 1040-SR\\nYour social security number\\nMedical \\nand \\nDental \\nExpenses \\nCaution: Do not include expenses reimbursed or paid by others. \\n1 Medical and dental expenses (see instructions)\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1 \\n2\\nEnter amount from Form 1040 or 1040-SR, line 11 \\n2 \\n3 Multiply line 2 by 7.5% (0.075) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n3 \\n4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n4 \\nTaxes You \\nPaid \\n5\\nState and local taxes.\\na State and local income taxes or general sales taxes. You may include \\neither income taxes or general sales taxes on line 5a, but not both. If\\nyou elect to include general sales taxes instead of income taxes, \\ncheck this box .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n5a\\nb State and local real estate taxes (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n5b \\nc State and local personal property taxes\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n5c \\nd Add li\\n5\\nth\\nh 5\\n5d\\nMIKE GALLATIN AND MARIA GRANITE\\n3,000\\n67,500\\n5,063\\n0\\n3,750\\n3 750\\nExample: Mike Gallatin and Maria Granite are U.S. citizens and bona fide residents of Puerto Rico for the entire year. They \\nfile a joint return and both are under age 65. This year, Mike earned $22,500 from Puerto Rico sources. Maria earned $67,500 \\nfrom the U.S. Government. They have $27,000 of itemized deductions that do not apply to any specific type of income (see the \\ntable below with the itemized deductions). \\n$3,000 (Only the allowable \\nportion is transferred to line 1 \\n($4,000 x 0.75= $3,000)\\nDO NOT FILE\\nSeptember 1, 2022\\nDO NOT FILE\\nSeptember 1, 2022\\nDO NOT FILE\\nSeptember 1, 2022\\nCity, town, or post office. If you have a foreign address, also complete spaces below. \\nState\\nZIP code\\nForeign country name \\nForeign province/state/county Foreign postal code \\nspouse if filing jointly, want $3 \\nto go to this fund. Checking a \\nbox below will not change \\nyour tax or refund. \\nYou \\nSpouse \\nDigital \\nAssets\\nAt any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell, \\nexchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.) \\nYes \\nNo\\nStandard \\nDeduction\\nSomeone can claim:\\nYou as a dependent\\nYour spouse as a dependent\\nSpouse itemizes on a separate return or you were a dual-status alien\\nAge/Blindness You:\\nWere born before January 2, 1958\\nAre blind\\nSpouse:\\nWas born before January 2, 1958\\nIs blind\\nDependents (see instructions):\\nIf more \\nthan four \\ndependents,\\nsee instructions\\nand check \\nhere .\\n.\\n(2) Social security \\nnumber\\n(3) Relationship\\nto you\\n(4) Check the box if qualifies for (see instructions):\\n(1) First name \\nLast name\\nChild tax credit\\nCredit for other dependents\\nIncome \\nAttach Form(s) \\nW-2 here. Also \\nattach Forms \\nW-2G and \\n1099-R if tax \\nwas withheld. \\nIf you did not \\nget a Form \\nW-2, see \\ninstructions.\\n1 \\na\\nTotal amount from Form(s) W-2, box 1 (see instructions) \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1a\\nb\\nHousehold employee wages not reported on Form(s) W-2 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1b\\nc\\nTip income not reported on line 1a (see instructions)\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1c\\nd\\nMedicaid waiver payments not reported on Form(s) W-2 (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1d\\ne\\nTaxable dependent care benefits from Form 2441, line 26 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1e\\nf\\nEmployer-provided adoption benefits from Form 8839, line 29 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1f\\ng\\nWages from Form 8919, line 6 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1g\\nh\\nOther earned income (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1h\\ni\\nNontaxable combat pay election (see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n1i\\nz\\nAdd lines 1a through 1h \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1z\\nAttach Sch. B \\nif required.\\n2a\\nTax-exempt interest .\\n.\\n.\\n2a \\nb Taxable interest \\n.\\n.\\n.\\n.\\n.\\n2b \\n3a\\nQualified dividends .\\n.\\n.\\n3a \\nb Ordinary dividends .\\n.\\n.\\n.\\n.\\n3b \\n4a\\nIRA distributions .\\n.\\n.\\n.\\n4a \\nb Taxable amount .\\n.\\n.\\n.\\n.\\n.\\n4b \\n5a\\nPensions and annuities .\\n.\\n5a\\nb Taxable amount .\\n.\\n.\\n.\\n.\\n.\\n5b\\n6a\\nSocial security benefits .\\n.\\n6a \\nb Taxable amount .\\n.\\n.\\n.\\n.\\n.\\n6b \\nc\\nIf you elect to use the lump-sum election method, check here (see instructions) \\n.\\n.\\n.\\n.\\n.\\n7\\nCapital gain or (loss). Attach Schedule D if required. If not required, check here \\n.\\n.\\n.\\n.\\n.\\n7\\n8\\nOther income from Schedule 1, line 10 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n8\\n9\\nAdd lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n9\\n10 \\nAdjustments to income from Schedule 1, line 26 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n10\\n11\\nSubtract line 10 from line 9. This is your adjusted gross income \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n11\\nStandard \\nDeduction for—\\n• Single or \\nMarried filing \\nseparately,\\n$12,950\\n• Married filing\\njointly or \\nQualifying \\nsurviving spouse, \\n$25,900\\n• Head of \\nhousehold, \\n$19,400\\n• If you checked \\nany box under \\nStandard \\nDeduction, \\nsee instructions.\\n12\\nStandard deduction or itemized deductions (from Schedule A) \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n12\\n13\\nQualified business income deduction from Form 8995 or Form 8995-A .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n13\\n14\\nAdd lines 12 and 13 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n14\\n15\\nSubtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income .\\n.\\n.\\n.\\n.\\n15\\nFor Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. \\nCat. No. 11320B \\nForm 1040 (2022)\\n67,500\\n67,500\\n67,500\\n67,500\\n19,425\\n19,425\\n48,075\\nDeducciones\\nEjemplo: Mike Gallatin y Maria Granite son ciudadanos estadounidenses y residentes bona fide de Puerto Rico durante todo el \\naño. Presentan una declaración conjunta y ambos tienen menos de 65 años. Este año, Mike obtuvo ingresos de $22,500 de \\nfuentes de Puerto Rico. Maria obtuvo ingresos por un monto de $67,500 del gobierno de los Estados Unidos. Tienen $27,000 \\nde deducciones detalladas que no se aplican a ningún tipo específico de ingreso (consulte la siguiente tabla que contiene las \\ndeducciones detalladas).\\nSolo la parte permitida de la deducción \\nestándar o de las deducciones \\ndetalladas se informa en el Formulario \\n1040.\\n“Deducción estándar modificada por \\ningresos exentos de conformidad \\ncon la Sección 933 del IRS”. Parte \\npermitida de la deducción estándar \\n$19,425 = ($67,500/$90,000) x\\n$25,900.\\n•\\t\\nEn la mayoría de los casos, su \\ncontribución federal sobre los \\ningresos será menor si toma \\nlo mayor entre la deducción \\nestándar y la deducción detallada.\\nDeducciones con TaxSlayer® – 49\\n*Los gastos médicos deben superar el 7.5% del ingreso bruto ajustado del contribuyente.\\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Gastos médicos\\n$3,000 (se transfiere solo la parte \\npermitida a la línea 1 ($4,000 x \\n0.75= $3,000) \\nDeducciones detalladas\\nVisite www.irs.gov/Schedule8812SP para obtener las instrucciones y la información más reciente. Adjunte \\nal Formulario 1040, 1040-SR.\\nPrecaución: Si está reclamando una pérdida neta calificada por desastre en el Formulario 4684, vea las \\ninstrucciones para la línea 16.\\n2022\\nEfecto de los ingresos exentos de Puerto Rico sobre las deducciones detalladas:\\nDeduccion detallada\\nMonto del \\ngasto\\nFormula: Parte permitida\\nDeduccion\\nGastos medicos y dentales\\n$4,000\\n(67,500 ÷ 90,000) x 4,000\\n$0*\\nContribuciones sobre la propiedad \\ninmueble\\n$5,000\\n(67,500 ÷ 90,000) x 5,000\\n$3,750\\nIntereses hipotecarios\\n$12,000\\n(67,500 ÷ 90,000) x 12,000\\n$9,000\\nDonaciones caritativas\\n$6,000\\n(67,600 ÷ 90,000) x 6,000\\n$4,500\\nTotal\\n$27,000\\n$17,250\\nANEXO A \\n \\n OMB No. 1545-0074\\n(Formulario \\n1040(SP))\\nDepartment of the Treasury Attachment\\nInternal Revenue Service \\n \\nSequence No. 07\\n \\n \\n Nombre que aparece en el Formulario 1040 o 1040 - SR\\n Su número de identificación\\n MIKE GALLATIN AND MARIA GRANITE\\n Gastos Aviso: No incluya los gastos reintegrados o pagados por otras personas.\\n médicos y 1 Gastos médicos y dentales. (Vea las instrucciones) . . . . . . . . . . . . . . . 1 3,000\\n dentales 2 Ingrese el monto de la línea 11 del Formulario 1040 o 1040-SR 2 67,500\\n 3 Multiplique la línea 2 por 7.5% (0.075) . . . . . . . . . . . . . . . . . . . . . . . . . 3 5,063\\n 4 Reste la línea 3 de la línea 1. Si la línea 3 es mayor que la línea 1, anote -0- . . . . . . . . . . . . . . . . . . . . . . . .4 0\\nBORRADOR AL\\n\",\n \"Deducciones con TaxSlayer® – 50\\nDeducciones (continuación)\\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Contribuciones sobre la propiedad inmueble \\nContri-\\nbuciones \\npagadas por \\nusted\\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Donaciones caritativas\\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Total de las deducciones detalladas permitidas \\nMuestra del prorrateo de la deducción detallada de Mike y Maria – Intereses hipotecarios\\nIntereses \\npagados \\npor usted\\nPrecaución: La \\ndeducción de sus \\nintereses hipotecarios \\npuede ser limitada. Vea \\nlas instrucciones.\\n8 \\u0007\\nIntereses y puntos de la hipoteca sobre la vivienda. Si no utilizó todos su(s) préstamo(s) \\npara la hipoteca sobre la vivienda para comprar, construir o realizar mejoras en su \\nvivienda, consulte las instrucciones y marque esta casilla . . . . . . . . . . . . . . . . .\\n a \\u0007\\nIntereses y puntos de la hipoteca sobre la vivienda que se le informaron a usted en \\nel Formulario 1098. Vea las instrucciones si hay limitación . . . . . . . . . . . . . . . .\\n b \\u0007\\nIntereses de la hipoteca sobre la vivienda que no se le informaron a usted en el Formulario \\n1098. Vea las instrucciones si hay limitación. Si se pagó a la persona a quien le compró la \\nvivienda, vea las instrucciones y muestre el nombre, el número de identificación y la \\ndirección de esa persona . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n--------------------------------------------------------------------------------------------------------------------- \\n---------------------------------------------------------------------------------------------------------------------\\n c \\u0007\\nPuntos que no se le informaron a usted en el Formulario 1098. Vea las instrucciones \\npara conocer las reglas especiales . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n d \\u0007\\nReservado para uso en el futuro . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n e \\u0007\\nSume las líneas 8a a 8c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n9 \\u0007\\nIntereses de inversión. Adjunte un Formulario 4952 si es necesario. Vea las instrucciones. . . .\\n10 \\u0007\\nSume las líneas 8e a 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\nDonaciones \\nCaritativas\\n Precaución: Si usted \\nrealizó una donación \\ncaritativa y se \\nbenefició de ella, vea \\nlas instrucciones.\\n11 \\u0007\\nDonaciones con dinero en efectivo o cheque. Si realizó alguna donación de $250 \\no más, vea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n12 \\u0007\\nDe otra forma que no sea dinero en efectivo ni cheque. Si realizó alguna donación de \\n$250 o más, vea las instrucciones. Usted debe adjuntar el Formulario 8283 si supera \\nlos $500. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n13 \\u0007\\nTransferida del año anterior . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n14 \\u0007\\nSume las líneas 11 a 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\nTotal de las \\ndeduc-\\nciones \\ndetalladas \\n17 \\u0007\\nSume las cantidades de la columna de la derecha para las líneas 4 a 16. Además, anote esta cantidad en la línea 12 \\ndel Formulario 1040 o 1040-SR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n18 \\u0007\\nSi elige detallar las deducciones aunque sean menores que su deducción estándar, marque esta casilla . . . . .\\n5 Contribuciones estatales y locales. \\n \\u0007\\na Contribuciones estatales y locales sobre los ingresos o contribuciones generales sobre las \\nventas. Puede incluir las contribuciones sobre los ingresos o las contribuciones generales sobre \\nlas ventas en la línea 5a, pero no ambos. Si decide incluir las contribuciones generales sobre las \\nventas en lugar de las contribuciones sobre los ingresos, marque esta casilla . . . . . . . . . .\\n b \\u0007\\nContribuciones estatales y locales sobre la propiedad inmueble (vea las instrucciones) \\nc \\u0007\\nContribuciones estatales y locales sobre la propiedad personal . . . . . . . . . .\\n d \\u0007\\nSume las líneas 5a a 5c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n e \\u0007\\nAnote el monto que sea menor entre la línea 5d o $10,000 ($5,000 si está casado y presenta \\nuna declaración por separado) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\\n6 \\u0007\\nOtras contribuciones. Anote el tipo y la cantidad: ----------------------------------------------------------- \\n-----------------------------------------------------------------------------------------------------------------------------\\n7 Sume las líneas 5e y 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . \\n5a\\n5b\\n5c\\n5d\\n5e\\n6\\n8a\\n8b\\n8c\\n8d\\n8e\\n9\\n3,750\\n3,750\\n3,750\\n9,000\\n9,000\\n9,000\\n4,500\\n4,500\\n17,250\\n7\\n10\\n14\\n11\\n17\\n12\\n13\\n. . . . . . . . . . . . .\\n21 de julio de 2022 NO \\nPRESENTAR ESTA \\nDECLARACIÓN\\n\",\n \"Crédito por impuesto extranjero con TaxSlayer® – 51\\nIngresos o pérdidas tributables de fuentes fuera de los Estados Unidos\\nCrédito al impuesto extranjero - Formulario 1116\\nSolo puede seleccionar una \\ncategoría de ingresos en \\ncada Formulario 1116. La \\ncategoría general incluye \\nsueldos y salarios. \\nLos ingresos brutos no \\nincluyen ingresos exentos \\ncuyo origen es en Puerto \\nRico ni ajuste por costo de \\nvida.\\nSi no puede separar la \\ncompensación por los \\nservicios o los ingresos \\nde jubilación que se dan \\ndentro y en parte fuera de \\nlos Estados Unidos, utilice \\nla siguiente fórmula para \\ncalcular el ingreso bruto \\nextranjero.\\nConsejos: vea la Tabla I: \\nFórmula para el prorrateo \\nde los ingresos de servicios \\no jubilación\\nContribución por contribuciones extranjeras\\n(personal, de bienes inmuebles, o fideicomiso)\\nAdjunte al Formulario 1040, 1040-SR, 1040-NR, 1041, o 990-T. \\nVisite www.irs.gov/Form1116 para obtener las instrucciones y la información más reciente.\\n1116\\n \\n \\n OMB No. 1545-0121\\n Formulario\\n Department of the Treasury Attachment\\n Internal Revenue Service\\n Sequence No. 19\\n \\n Nombre\\n Número de identificación que aparece en la página 1 de su declaración de contribución\\n2022\\n\\u0007\\nUse un Formulario 1116 para cada una de las siguientes categorías de ingresos. Vea las categorías de ingresos que aparecen en las \\ninstrucciones. Solo marque una casilla en cada Formulario 1116. \\n Informe todas las cantidades en dólares estadounidenses excepto donde se especifique en la Parte II.\\na \\u0007\\nCategoría de ingresos de \\nla Sección 951A\\nc \\u0007\\nCategoría de ingresos pasivos\\ne \\u0007\\nIngresos de la Sección 901(j)\\ng \\u0007\\nDistribuciones de suma \\nglobal\\nb \\u0007\\nCategoría de ingresos de \\nsucursal extranjera\\nd \\u0007\\nCategoría de ingresos general\\nf \\u0007\\nCiertos ingresos reasignados por \\nun tratado\\n h Residente de (nombre del país)\\n \\u0007\\nAviso: Si pagó contribuciones a un solo país extranjero o a una posesión de los Estados Unidos, utilice la columna A de la Parte I y la línea A de \\nla Parte II. Si pagó impuestos a más de un país extranjero o posesión de los Estados Unidos, utilice una columna y una línea distintas para cada \\npaís o posesión. \\n Parte I Ingresos imponibles o pérdidas de fuentes fuera de los Estados Unidos (para la categoría que se marcó anteriormente) \\nPaís extranjero o posesión de los Estados Unidos\\nTotal\\ni \\u0007\\nAnote el nombre del país extranjero o la \\nposesión. de los Estados Unidos Puerto Rico\\n 1a \\u0007\\nIngresos brutos de fuentes dentro del país \\nque se muestra arriba y del tipo que se marcó \\nanteriormente (vea las instrucciones): SALARIOS \\n________________________________________ \\n________________________________________\\n b \\u0007\\nMarque aquí si la línea 1a es una compensación \\npor los servicios personales como empleado, su \\ncompensación total de todas las fuentes es $250,000 \\no más y si usted utilizó una base alternativa para \\ndeterminar su fuente. Vea las instrucciones\\nA\\nB\\nC\\n(Sume las columnas A, B, y C.)\\n1a\\nDeducciones y pérdidas (Precaución: vea las \\ninstrucciones): \\n 2 \\u0007\\nGastos definitivamente relacionados con los \\ningresos en la línea 1a (comprobante adjunto) \\n 3 \\u0007\\nParte proporcional de otras deducciones que no están \\ndefinitivamente relacionadas: \\n a \\u0007\\nCiertas deducciones detalladas o deducción estándar \\n(vea las instrucciones) \\n b \\u0007\\nOtras deducciones (comprobante adjunto) \\n c \\u0007\\nSume las líneas 3a y 3b \\n d \\u0007\\nIngresos brutos de fuentes extranjeras (vea las \\ninstrucciones)\\n Parte I Ingresos imponibles o pérdidas de fuentes fuera de los Estados Unidos (para la categoría que se marcó anteriormente) \\nPaís extranjero o posesión de los Estados Unidos\\nTotal\\ni \\u0007\\nAnote el nombre del país extranjero o la \\nposesión. de los Estados Unidos Puerto Rico\\n 1a \\u0007\\nIngresos brutos de fuentes dentro del país \\nque se muestra arriba y del tipo que se marcó \\nanteriormente (vea las instrucciones): SALARIOS \\n________________________________________ \\n________________________________________\\n b \\u0007\\nMarque aquí si la línea 1a es una compensación \\npor los servicios personales como empleado, su \\ncompensación total de todas las fuentes es $250,000 \\no más y si usted utilizó una base alternativa para \\ndeterminar su fuente. Vea las instrucciones\\nA\\nB\\nC\\n(Sume las columnas A, B, y C.)\\n1a\\nBORRADOR AL 22 de \\nseptiembre de 2022 NO\\n22 de septiembre de \\n2022 NO\\n\",\n \"Foreign Tax Credit – Form 1116 (continued)\\nFORM 1116 –“Standard Deduction - Example Continue - Mike and Maria”\\nDO NOT FILE\\nSeptember 22, 2022\\nDRAFT AS OF\\nForm 1116 \\nDepartment of the Treasury \\nInternal Revenue Service \\nForeign Tax Credit \\n(Individual, Estate, or Trust)\\nAttach to Form 1040, 1040-SR, 1040-NR, 1041, or 990-T. \\nGo to www.irs.gov/Form1116 for instructions and the latest information. \\nOMB No. 1545-0121 \\n2022\\nAttachment \\nSequence No. 19 \\nName \\nIdentifying number as shown on page 1 of your tax return \\nUse a separate Form 1116 for each category of income listed below. See Categories of Income in the instructions. Check only one box on each Form \\n1116. Report all amounts in U.S. dollars except where specified in Part II below. \\na \\nSection 951A category income\\nb \\nForeign branch category income\\nc \\nPassive category income\\nd \\nGeneral category income\\ne \\nSection 901(j) income\\nf\\nCertain income re-sourced by treaty \\ng\\nLump-sum distributions \\nh Resident of (name of country) \\nNote: If you paid taxes to only one foreign country or U.S. possession, use column A in Part I and line A in Part II. If you paid taxes to \\nmore than one foreign country or U.S. possession, use a separate column and line for each country or possession. \\nPart I \\nTaxable Income or Loss From Sources Outside the United States (for category checked above) \\nForeign Country or U.S. Possession \\nA \\nB \\nC \\nTotal \\n(Add cols. A, B, and C.) \\ni \\nEnter the name of the foreign country or U.S. \\npossession\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n1a\\nGross income from sources within country shown\\nabove and of the type checked above (see \\ninstructions): \\n1a\\nb \\nCheck if line 1a is compensation for personal\\nservices \\nas \\nan \\nemployee, \\nyour \\ntotal \\ncompensation from all sources is $250,000 or \\nmore, and you used an alternative basis to \\ndetermine its source. See instructions .\\n.\\n.\\nDeductions and losses (Caution: See instructions.): \\n2 \\nExpenses definitely related to the income on line\\n1a (attach statement) \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n3 \\nPro rata share of other deductions not definitely \\nrelated: \\na \\nCertain itemized deductions or standard deduction\\n(see instructions) .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\nb \\nOther deductions (attach statement) .\\n.\\n.\\n.\\n.\\nc \\nAdd lines 3a and 3b .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\nd \\nGross foreign source income (see instructions) \\n.\\ne \\nGross income from all sources (see instructions) .\\nf \\nDivide line 3d by line 3e (see instructions) .\\n.\\n.\\ng \\nMultiply line 3c by line 3f \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n4 \\nPro rata share of interest expense (see instructions): \\na \\nHome mortgage interest (use the Worksheet for \\nHome Mortgage Interest in the instructions) \\n.\\n.\\nb \\nOther interest expense .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n5 \\nLosses from foreign sources .\\n.\\n.\\n.\\n.\\n.\\n.\\n6 \\nAdd lines 2, 3g, 4a, 4b, and 5 .\\n.\\n.\\n.\\n.\\n.\\n.\\n6\\n7 \\nSubtract line 6 from line 1a. Enter the result here and on line 15, page 2 \\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n7 \\nPart II Foreign Taxes Paid or Accrued (see instructions) \\nCountry \\nCredit is claimed \\nfor taxes \\n(you must check one) \\n(j) \\nPaid \\n(k) \\nAccrued \\n(l) Date paid \\nor accrued \\nForeign taxes paid or accrued \\nIn foreign currency \\nTaxes withheld at source on: \\n(m) Dividends \\n(n) Rents \\nand royalties \\n(o) Interest \\n(p) Other \\nforeign taxes \\npaid or \\naccrued \\nIn U.S. dollars \\nTaxes withheld at source on: \\n(q) Dividends \\n(r) Rents \\nand royalties \\n(s) Interest \\n(t) Other \\nforeign taxes \\npaid or \\naccrued \\n(u) Total foreign \\ntaxes paid or \\naccrued (add cols. \\n(q) through (t)) \\nA \\nB \\nC \\n8\\nAdd lines A through C, column (u). Enter the total here and on line 9, page 2 .\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n.\\n8 \\nFor Paperwork Reduction Act Notice, see instructions. \\nCat. No. 11440U \\nForm 1116 (2022) \\nMike Gallatin and Maria Granite\\n\\u0014\\nPuerto Rico\\nWAGES\\n67,500\\n67,500\\n19,425\\n19,425\\n90,000\\n90,000\\n1.00\\n19,425\\n19,425\\n19,425\\n48,075\\nIf not itemizing, \\nTaxSlayer enters the \\nstandard deduction in \\nline 3a (margin).\\nTo complete this line \\nyou must transfer \\nthe allowable portion \\nfrom the margin to \\ncolumn A line 3a. \\nTaxSlayer computes \\nthe modified standard \\ndeduction. \\nIt is important that in \\nthe Income Menu \\nsection Line 9 you enter \\nthe total amount of \\n“Section 933 Excluded \\nIncome from Puerto \\nRico”.\\nItemized deductions \\nshould be modified on \\nSchedule A, only the \\nallowable portion is \\nincluded.\\nTaxSlayer computes \\nthe mortgage interest \\nexpenses on line 4a, \\nautomatically.\\nTaxSlayer enters certain \\nitemized deductions \\nsuch as real estate \\ntaxes, and medical \\nexpenses on line 3a.\\nCrédito por impuesto extranjero con TaxSlayer® – 52\\nCrédito al impuesto extranjero - Formulario 1116 \\n(continuación)\\nSi no se detallan las \\ndeducciones, TaxSlayer \\ningresa la deducción \\nestándar en la línea 3a \\n(margen).\\nPara completar esta línea, \\ndebe transferir la parte \\npermitida del margen a la \\nlínea 3a de la columna A. \\nTaxSlayer calcula \\n la deducción estándar \\nmodificada.Es importante \\nque en la Línea 9 de la \\nSección Menú de Ingresos, \\ningrese el monto total del \\n“Ingreso excluido por la \\nSección 933 de Puerto \\nRico”.\\nLas deducciones detalladas \\ndeben modificarse en el \\nAnexo A, solo si la parte \\npermitida está incluida. \\n \\nTaxSlayer calcula \\nautomáticamente los \\ngastos de los intereses \\nhipotecarios en la línea 4a.\\nTaxSlayer ingresa \\nciertas deducciones \\ndetalladas, como \\ncontribuciones sobre la \\npropiedad inmueble y \\ngastos médicos, en la línea \\n3a. \\nFORMULARIO 1116 - “Deducción estándar - Continuación del ejemplo - Mike y Maria”\\nIngrese una opción:\\nMenú de otros ingresos\\n <<1. Otros ingresos . . . . . . . . . . . . . . . . . . .. . .. . . . . . . . . . . . [ 22500 ]\\n * 2. Otros ingresos del Formulario 1099-MISC . . . . . . . . . . . . . . . . . . . [\\n0 ]\\n >>3. Pagos de programas de educación calificados (1099-Q). . . . . . . . . . . . . .[ 0 ]\\n >>4. Cancelación de deuda (1099) . .. . . .. . . . . . . . . . . . . . . . . . . . .[ 0 ]\\n>>5. Pérdida neta de operación transferida de un año(s) anterior(es). . . . . . . . [\\n0 ]\\n>>6. Ganancias de juego (W-2G). . . . . . . . . . . . . . . . . . . . . . . . . . [\\n0 ]\\n>>7. Exclusión de los ingresos devengados en el extranjero (2555, 2555-eZ) . . . . .[\\n0 ]\\n* 8. Ingresos del(de los) Formulario(s) 6478, 8814, 8853, 8864 & 8889 . . . . . . . [\\n0 ]\\n9. Ingresos de Puerto Rico excluidos por la Sección 933 . . . .. . . . . . . . . [ -22500 ]\\n* 10. Pagos de la exención de Medicaid incluidos en la Casilla 1 del Formulario W-2 .[\\n0 ]\\n* 11. Pagos de la exención de Medicaid incluidos en la Casilla 3 del Formulario 1099Misc . .[\\n0 ]\\n12. Residencia parroquial imponible ... . . .. . . . . .. . . . .. . . . . . . . . [\\n0 ]\\n* 13. Total de otros ingresos . . . . . . . . . . . . . . . . .. . . . . . . . . . . [\\n0 ]\\n0. Salir\\n Parte I Ingresos imponibles o pérdidas de fuentes fuera de los Estados Unidos (para la categoría que se marcó anteriormente) \\nPaís extranjero o posesión de los Estados Unidos\\nTotal\\ni \\u0007\\nAnote el nombre del país extranjero o la \\nposesión. de los Estados Unidos Puerto Rico\\n 1a \\u0007\\nIngresos brutos de fuentes dentro del país \\nque se muestra arriba y del tipo que se marcó \\nanteriormente (vea las instrucciones): SALARIOS \\n________________________________________ \\n________________________________________\\n b \\u0007\\nMarque aquí si la línea 1a es una compensación \\npor los servicios personales como empleado, su \\ncompensación total de todas las fuentes es $250,000 \\no más y si usted utilizó una base alternativa para \\ndeterminar su fuente. Vea las instrucciones\\nA\\nB\\nC\\n(Sume las columnas A, B, y C.)\\n67,500\\n1a\\n67,500\\n19,425\\nDeducciones y pérdidas (Precaución: vea las \\ninstrucciones): \\n 2 \\u0007\\nGastos definitivamente relacionados con los \\ningresos en la línea 1a (comprobante adjunto) \\n 3 \\u0007\\nParte proporcional de otras deducciones que no están \\ndefinitivamente relacionadas: \\n a \\u0007\\nCiertas deducciones detalladas o deducción estándar \\n(vea las instrucciones) \\n b \\u0007\\nOtras deducciones (comprobante adjunto) \\n c \\u0007\\nSume las líneas 3a y 3b \\n d \\u0007\\nIngresos brutos de fuentes extranjeras (vea las \\ninstrucciones)\\n19,425\\n19,425\\n90,000\\n e \\u0007\\nIngresos brutos de todas las fuentes )vea las \\ninstrucciones)\\n90,000\\n f \\u0007\\nDivida la línea 3d por la línea 3e (vea las instrucciones) \\n1.00\\n g \\u0007\\nMultiplique la línea 3c por la línea 3f\\n19,425\\n 4 \\u0007\\nParte proporcional del gasto de intereses (vea las \\ninstrucciones):\\n a \\u0007\\nIntereses hipotecarios sobre la vivienda (utilice la hoja \\nde trabajo para los intereses hipotecarios sobre la \\nvivienda que aparece en las instrucciones)\\n b \\u0007\\nOtros gastos de intereses\\n 5 \\u0007\\nPérdidas de fuentes extranjeras\\n 6 \\u0007\\nSume las líneas 2,3g, 4a, 4b, y 5 \\n19,425\\n6\\nSALARIOS\\n22 de septiembre de 2022 \\nNO\\n\",\n \"Foreign Tax Credit – Form 1116 (continued)\\nForeign Taxes Paid or Accrued\\nCash Basis Taxpayers: Have the option to take the Foreign Tax Credit for their Puerto Rico taxes in the year those taxes \\nwere paid or accrued.\\nCheck the appropriate \\nbox to indicate \\nwhether the foreign \\ntax was actually paid \\nduring 2022 or if \\nthe tax was billed in \\none year but paid in \\nanother (“accrued”).\\nIf the taxpayer takes \\nthe taxes paid, he/she \\ncan claim payments \\nand withholding of \\ntaxes to the Puerto \\nRico government \\nduring 2022.\\nIf the taxpayer takes \\nthe taxes accrued, \\nthen he/she can claim \\nthe entire Puerto \\nRico tax liability as\\nof December 31, \\nregardless of whether\\nthe taxes are paid the\\nfollowing year.\\nThe taxpayer must\\ncontinue to use the\\naccrual method for the\\nForeign Tax Credit on \\nall future returns.\\nAll Puerto Rico \\ntaxes paid or accrued\\non both exempt and\\nnon-exempt income\\nmay be shown in Part II \\nof Form 1116.\\nCrédito por impuesto extranjero con TaxSlayer® – 53\\nCrédito al impuesto extranjero - Formulario 1116 \\n(continuación)\\nMarque la casilla \\ncorrespondiente para \\nindicar si se pagó \\nrealmente la contribución \\nextranjera durante el \\n2022 o si se acumula la \\ncontribución en un año, \\npero se paga en otro \\n(“acumulada”). \\nSi el contribuyente \\ntoma las contribuciones \\npagadas, puede reclamar \\nlos pagos y la retención \\nde las contribuciones al \\ngobierno de Puerto Rico \\ndurante el 2022.\\nSi el contribuyente\\n toma las contribuciones \\nacumuladas, entonces \\npuede reclamar la totalidad \\nde la responsabilidad \\ncontributiva de Puerto \\nRico al 31 de diciembre, \\nindependientemente \\nde si se pagaron las \\ncontribuciones en \\nel año siguiente.Los \\ncontribuyentes deben \\nseguir utilizando el método \\nde acumulación para \\nel crédito por impuesto \\nextranjero en todas las \\ndeclaraciones futuras.\\n \\nTodas las contribuciones \\nde Puerto Rico pagadas \\no acumuladas sobre los\\ningresos exentos y no\\nexentos pueden aparecer\\nen la Parte II del Formulario\\n1116.\\nContribuciones extranjeras pagadas o acumuladas\\nContribuyentes a base de efectivo: Tienen la opción de tomar el crédito por impuesto extranjero por sus contribuciones de \\nPuerto Rico en el año en que se pagaron o se acumularon esas contribuciones. \\nIngrese una opción:\\nContribuciones extranjeras pagadas o acumuladas - Parte II Columna A\\n1. ¿Se pagaron o se acumularon las contribuciones? . . . . . . . . . . . . . . . . . . . . . [ SE PAGARON ]\\n2. Fecha en que se pagó o se acumuló . . . . . .. .. . . . . . . . . . . . . . . . . . . . .[ / / ]\\n3. Contribuciones retenidas en la fuente sobre los dividendos (moneda extranjera) . . . . [\\n0 ]\\n4. Contribuciones retenidas en la fuente sobre rentas/regalías (moneda extranjera) . . . .[\\n0 ]\\n5. Contribuciones retenidas en la fuente sobre intereses (moneda extranjera). . . . . . . [\\n0 ]\\n6. Otras contribuciones extranjeras pagadas/acumuladas (moneda extranjera) . . . . . . . .[\\n0 ]\\n7. Contribuciones retenidas en la fuente sobre los dividendos (dólares estadounidenses) [\\n0 ]\\n8. Contribuciones retenidas en la fuente sobre rentas/regalías (dólares estadounidenses) [\\n0 ]\\n9. Contribuciones retenidas en la fuente sobre intereses (dólares estadounidenses). . . . [\\n0 ] \\n10. Otras contribuciones extranjeras pagadas/acumuladas (dólares estadounidenses) . . . . [\\n0 ]\\n0. Salir\\n\",\n \"Crédito por contribuciones extranjeras con TaxSlayer® – 54\\nCrédito al impuesto extranjero - Formulario 1116 \\n(continuación)\\nEl crédito por \\ncontribuciones \\nextranjeras está limitado \\nal monto prorrateado \\nde las contribuciones \\nestadounidenses sobre \\nlos ingresos extranjeros \\no el monto actual de las\\ncontribuciones extranjeras \\npagadas (luego de las \\ndeducción de la línea 12), \\nlo que sea menor.\\nEl crédito por \\ncontribuciones extranjeras \\nes un crédito no \\nreembolsable.\\nContribuyente sin ingresos exentos\\nEsta página muestra cómo calcular el crédito por impuesto extranjero para un contribuyente sin ingresos exentos. Suponga \\nque el contribuyente es soltero, tiene menos de 65 años y recibió $31,000 en salarios, sujetos a la tributación federal, de \\nfuentes fuera de los Estados Unidos (Puerto Rico) y las contribuciones pagadas a Puerto Rico fueron $3,900.\\nCálculo del crédito\\nParte III – Formulario 1116\\nParte IV Resumen de los créditos de Partes III separadas (vea las instrucciones)\\n 25 Crédito por contribuciones sobre los ingresos de categoría de la sección 951A . 25\\n 26 Crédito por contribuciones sobre los ingresos de categoría de sucursal extranjera 26 \\n 27 Crédito por contribuciones sobre los ingresos de categoría pasiva . . . . . 27 \\n 28 Crédito por contribuciones sobre los ingresos de categoría general . . . . . 28 \\n 29 Crédito por contribuciones sobre los ingresos de la sección 901(j) . . . . . 29 \\n 30 Crédito por contribuciones sobre ciertos ingresos reasignados por un tratado . . 30\\n 31 Crédito por contribuciones sobre distribuciones de suma global . . . . . . . . 31 \\n 32 Sume las líneas 25 a 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32\\n 33 Anote la cantidad menor entre la línea 20 y la línea 32 . . . . . . . . . . . . . . . . . . . . . . . . . . 33\\n1,964\\n 34 Reducción del crédito por operaciones de boicot internacional. Vea las instrucciones para la línea 12 . . . . . . . 34\\n 35 \\u0007\\nReste la línea 34 de la línea 33. Este es su crédito por contribuciones extranjeras. Anote aquí y en la línea 1 \\ndel Anexo 3 (Formulario 1040); en la línea 2a del Anexo G del Formulario 1041; o en la línea 1a de la Parte III \\ndel Formulario 990-T . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35\\n1,964\\n Formulario 1116 (2022)\\nFormulario 1116 (2022) \\nPágina 2 \\nParte III Cálculo del crédito \\n 9 \\u0007\\nAnote la cantidad de la línea 8. Este es el total de sus contribuciones \\nextranjeras pagadas o acumuladas para la categoría de ingresos que \\nseleccionó en la Parte I . . . . . . . . . . . . . . . . . . . . . . . . 9 3,900\\n 10 \\u0007\\nAnote la suma de toda contribución extranjera transferida al año \\nsiguiente (de la columna (xiv) de la línea 3 del Anexo B) y de años \\nanteriores al año contributivo en curso . . . . . . . . . . . . . . . . . . 10 \\n \\u0007\\n(Si sus ingresos fueron ingresos de categoría de la sección 951A \\n(casilla a de la Parte I), deje la línea 10 en blanco),\\n 11 \\u0007\\nSume las líneas 9 y 10 . . . . . . . . . . . . . . . . . . . . . . . . . 11 3,900\\n12 \\u0007\\nReducción de las contribuciones extranjeras (vea las instrucciones) . . . . . 12 ( ) \\n 13 \\u0007\\nContribuciones reclasificadas de conformidad con la alta recaudación \\nde contribuciones (vea las instrucciones) . . . . . . . . . . . . . . . . . 13\\n 14 \\u0007\\nCombine las líneas 11, 12, y 13. Esta es la cantidad total de las \\ncontribuciones extranjeras disponibles para el crédito . . . . . . . . . . . . . . . . . . . . . . . . . . . 14\\n 3,900 \\n 15 \\u0007\\nAnote la cantidad en la línea 7. Estos son sus ingresos imponibles \\no (pérdidas) de fuentes fuera de los Estados Unidos (antes de los \\najustes) para la categoría de ingresos que seleccionó en la Parte I. \\nVea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . 15 18,050\\n16 \\u0007\\nAjustes a la línea 15 (vea las instrucciones) . . . . . . . . . . . . . . . . 16 \\n 17 \\u0007\\nCombine las cantidades de las líneas 15 y 16. Estos son sus ingresos netos \\nde fuentes extranjeras imponibles. (Si el resultado es cero o menos, no tiene \\nningún crédito por impuesto extranjero para la categoría de ingresos que \\nseleccionó en la Parte I. Saltee las líneas 18 a 24. Sin embargo, si radica \\nmás de un Formulario 1116, debe completar la línea 20.) . . . . . . . . . . 17 18,050\\n 18 \\u0007\\nPersonas físicas: Anote la cantidad de la línea 15 de su Formulario 1040, \\n1040-SR, o 1040-NR. Patrimonios y fideicomisos: Anote los ingresos \\nimponibles sin la deducción para su exención . . . . . . . . . . . . . . . 18\\n 18,050\\nAviso: Si calculó su contribución utilizando tasas más bajas sobre dividendos o ganancias de capital \\ncalificados, vea las instrucciones). \\n 19 \\u0007\\nDivida la línea 17 por la línea 18. Si la línea 17 es mayor que la línea 18, anote -1- . . . . . . . . . 19\\n 1.00\\n 20 \\u0007\\nPersonas físicas: Anote el total de la línea 16 del Formulario 1040, 1040-SR, o 1040-NR y la línea 2 del \\nAnexo 2 (Formulario 1040). Patrimonios y fideicomisos: Anote la cantidad de la línea 1a del Anexo G del \\nFormulario 1041; o el total de las líneas 2, 3, 4 y 6 de la Parte II del Formulario 990-T. Los patrimonios \\ny fideicomisos extranjeros deben anotar la cantidad de la línea 16 del Formulario 1040-NR. Vea las instrucciones 20\\n 1,964\\n \\u0007\\nPrecaución: Si completa la línea 20 para la categoría separada g (distribuciones de suma global) o si radica \\nel Formulario 8978, Contribución del año de declaración adicional del asociado, vea las instrucciones. \\n21 \\u0007\\nMultiplique la línea 20 por la línea 19 (cantidad máxima del crédito) . . . . . . . . . . . . . . . . . . . . . 21\\n 1,964\\n22 \\u0007\\nAumento de la limitación (sección 960(c)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\\n 23 \\u0007\\nSume las líneas 21 y 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23\\n 1,964\\n 24 \\u0007\\nAnote la cantidad menor entre la línea 14 y 23. Si este es el único Formulario 1116 que radica, \\nsaltee las líneas 25 a 32 y anote esta cantidad en la línea 33. De lo contrario, complete la línea \\ncorrespondiente en la Parte IV Vea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . 24\\n 1,964\\nBORRADOR AL \\n22 de septiembre \\nde 2022 NO \\nPRESENTAR ESTA \\nDECLARACIÓN\\n\",\n \"Crédito por contribuciones extranjeras con TaxSlayer® – 55\\nTotal de los ingresos sujetos a la contribución \\nde Puerto Rico, menos los gastos deducibles \\nque corresponden a esos ingresos\\nReducción de \\nlas contribuciones extranjeras\\nCrédito al impuesto extranjero - Formulario 1116 \\n(continuación)\\nLos contribuyentes no \\npueden reclamar un crédito \\npor impuesto extranjero \\npor contribuciones \\npagadas sobre ingresos \\nexcluidos cuyo origen es \\nen Puerto Rico.\\nLas contribuciones que \\ncorresponden a los \\ningresos exentos cuyo \\norigen es en Puerto Rico \\ndeberán incluirse en la \\nlínea 12 de la Parte III \\ncomo una reducción de las \\ncontribuciones extranjeras.\\nUtilice la Publicación 1321 \\npara calcular la reducción \\nde las contribuciones \\nextranjeras. \\nPara completar la reducción de las contribuciones extranjeras, línea 12 del Formulario 1116:\\nLas contribuciones pagadas sobre ingresos exentos no están permitidas como parte del crédito por contribuciones extranjeras. \\nPara obtener la cantidad de ingresos exentos, multiplique las contribuciones pagadas o acumuladas a Puerto Rico por una \\nfracción. El numerador de la fracción son los ingresos exentos cuyo origen es en Puerto Rico de conformidad con la Sección 933 \\ndel IRC, menos los gastos deducibles que corresponden a esos ingresos. El denominador es el total de los ingresos sujetos a la \\ncontribución de Puerto Rico menos los gastos deducibles que corresponden a esos ingresos. \\n Ingresos de fuentes de Puerto Rico no\\n sujetos a la contribución federal de\\nconformidad con la Sección 933 del IRS menos los gastos\\ndeducibles que corresponden a esos ingresos\\nX Contribución pagada o acumulada a Puerto Rico = \\nContribuciones extranjeras pagadas o acumuladas\\nContribuyente con ingresos exentos. Suponga que el contribuyente es soltero, tiene menos de 65 años y es un residente \\nbona fide de Puerto Rico que recibe $20,000 en salarios, sujetos a la tributación federal, de fuentes en Puerto Rico y $5,000 \\ningresos exentos de conformidad con la Sección 933 del IRC. La responsabilidad contributiva de Puerto Rico fue $3,135.\\nFormulario 1116 (2022) \\nPágina 2 \\nParte III Cálculo del crédito \\n 9 \\u0007\\nAnote la cantidad de la línea 8. Este es el total de sus contribuciones \\nextranjeras pagadas o acumuladas para la categoría de ingresos que \\nseleccionó en la Parte I . . . . . . . . . . . . . . . . . . . . . . . . 9 3,135\\n 10 \\u0007\\nAnote la suma de toda contribución extranjera transferida al año \\nsiguiente (de la columna (xiv) de la línea 3 del Anexo B) y de años \\nanteriores al año contributivo en curso . . . . . . . . . . . . . . . . . . 10 0\\n \\u0007\\n(Si sus ingresos fueron ingresos de categoría de la sección 951A \\n(casilla a de la Parte I), deje la línea 10 en blanco),\\n 11 \\u0007\\nSume las líneas 9 y 10 . . . . . . . . . . . . . . . . . . . . . . . . . 11 3,135\\n12 \\u0007\\nReducción de las contribuciones extranjeras (vea las instrucciones) . . . . . 12 ( 627 )\\n 13 \\u0007\\nContribuciones reclasificadas de conformidad con la alta recaudación \\nde contribuciones (vea las instrucciones) . . . . . . . . . . . . . . . . . 13\\n 14 \\u0007\\nCombine las líneas 11, 12, y 13. Esta es la cantidad total de las \\ncontribuciones extranjeras disponibles para el crédito . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2,508 \\n 15 \\u0007\\nAnote la cantidad en la línea 7. Estos son sus ingresos imponibles \\no (pérdidas) de fuentes fuera de los Estados Unidos (antes de los \\najustes) para la categoría de ingresos que seleccionó en la Parte I. \\nVea las instrucciones . . . . . . . . . . . . . . . . . . . . . . . . . 15 9,640\\n 16 \\u0007\\nAjustes a la línea 15 (vea las instrucciones) . . . . . . . . . . . . . . . . 16 \\n 17 \\u0007\\nCombine las cantidades de las líneas 15 y 16. Estos son sus ingresos netos \\nde fuentes extranjeras imponibles. (Si el resultado es cero o menos, no tiene \\nningún crédito por impuesto extranjero para la categoría de ingresos que \\nseleccionó en la Parte I. Saltee las líneas 18 a 24. Sin embargo, si radica \\nmás de un Formulario 1116, debe completar la línea 20.) . . . . . . . . . . 17 9,640\\n 18 \\u0007\\nPersonas físicas: Anote la cantidad de la línea 15 de su Formulario 1040, \\n1040-SR, o 1040-NR. Patrimonios y fideicomisos: Anote los ingresos \\nimponibles sin la deducción para su exención . . . . . . . . . . . . . . . 18\\n 9,640\\nAviso: Si calculó su contribución utilizando tasas más bajas sobre dividendos o ganancias de capital \\ncalificados, vea las instrucciones). \\n 19 \\u0007\\nDivida la línea 17 por la línea 18. Si la línea 17 es mayor que la línea 18, anote -1- . . . . . . . . . 19\\n 1.00\\n 20 \\u0007\\nPersonas físicas: Anote el total de la línea 16 del Formulario 1040, 1040-SR, o 1040-NR y la línea 2 del \\nAnexo 2 (Formulario 1040). Patrimonios y fideicomisos: Anote la cantidad de la línea 1a del Anexo G del \\nFormulario 1041; o el total de las líneas 2, 3, 4 y 6 de la Parte II del Formulario 990-T. Los patrimonios \\ny fideicomisos extranjeros deben anotar la cantidad de la línea 16 del Formulario 1040-NR. Vea las instrucciones 20\\n 963\\n \\u0007\\nPrecaución: Si completa la línea 20 para la categoría separada g (distribuciones de suma global) o si radica \\nel Formulario 8978, Contribución del año de declaración adicional del asociado, vea las instrucciones. \\nBORRADOR AL \\n22 de septiembre \\nde 2022 NO \\nPRESENTAR ESTA \\nDECLARACIÓN\\n\",\n \"Crédito por contribuciones extranjeras con TaxSlayer® – 56\\n\",\n \"Link & Learn Taxes is web-based training designed specifically for VITA/TCE volunteers. Each volunteer’s \\nability to prepare complete and accurate returns is vital to the credibility and integrity of the program. Link & \\nLearn Taxes, as part of the complete volunteer training kit, provides the path to achieving this high level of \\nquality service.\\nLink & Learn Taxes and Publication 4012, VITA/TCE Volunteer Resource Guide, work together to help \\nvolunteers learn and practice.\\nLink & Learn Taxes for 2022 includes:\\n• \\n• Access to all VITA/TCE courses\\n• \\n• Easy identification of the VITA/TCE courses with the course icons\\n• \\n - As you progress through a lesson, the content for Basic, Advanced, Military, or International \\nwill \\n display, depending on the level of certification you selected\\n• \\n• PowerPoint presentations that can be customized to fit your classroom needs\\n• \\n• VITA/TCE Central to provide centralized access for training materials and reference links\\n• \\n• The Practice Lab\\n• \\n - Gives volunteers practice with an early version of the IRS-provided tax preparation software\\n• \\n - Lets volunteers complete test practice problems\\n• \\n - Lets volunteers prepare test scenario returns for the test/retest\\nLink & Learn Taxes\\nGo to www.apps.irs.gov/app/vita/. You’ll find a detailed \\noverview and links to the courses.\\nFSA (Facilitated Self Assistance) empowers taxpayers to prepare their own returns with the assistance of a \\ncertified volunteer. Taxpayers complete their own returns using interview-based software supplied by leaders \\nin the tax preparation industry. Volunteers assist taxpayers with tax law questions.\\nVirtual VITA/TCE model includes any site where face-to-face activities are not used during the tax \\npreparation process. That is, the intake specialist, IRS-tax law certified preparer (who prepares the return) \\nand/or the quality reviewer are not face-to-face with the taxpayer. By incorporating this flexibility partners can \\nprovide taxpayers with more convenient locations to file their taxes.\\nFor more information contact your SPEC Relationship Manager to see if you should start a FSA or \\nVirtual VITA site in your community.\\nLink & Learn Taxes\\nLink & Learn Taxes es una capacitación en línea, diseñada específicamente para los voluntarios de VITA/TCE.La capacidad de \\ncada voluntario para preparar declaraciones completas y exactas es fundamental para la credibilidad y la integridad del programa. Link \\n& Learn Taxes, como parte del kit completo de capacitación para los voluntarios, proporciona el camino para lograr este nivel de alta \\ncalidad de servicio. \\n \\nLink & Learn Taxes y la Publicación 4012, Guía de Recursos para los Voluntarios de VITA/TCE, trabajan conjuntamente para ayudar a los \\nvoluntarios a aprender y practicar. \\nLink & Learn Taxes de 2022 incluye lo siguiente:\\n• \\u0007\\nAcceso a todos los cursos de VITA/TCE.\\n•\\n\\u0007\\nFácil identificación de los cursos de VITA/TCE con los íconos del curso.\\n \\n - \\u0007\\nA medida que usted progresa a través de una lección, el contenido para Básico, Avanzado,\\nMilitar o Internacional se mostrará, dependiendo del nivel de certificación que usted seleccionó. \\n \\n• \\u0007\\nPresentaciones de PowerPoint, que pueden ser personalizadas para adaptar las necesidades de\\nsu clase.\\n \\n• \\u0007\\nVITA/TCE Central, para proporcionar un acceso centralizado a los materiales de adiestramiento\\ny enlaces de referencias.\\n•\\n\\u0007\\nLaboratorio de Práctica\\n\\u0007\\n- \\u0007\\nOfrece a los voluntarios la práctica con una versión preliminar del software de preparación de\\nimpuestos proporcionado por el IRS\\n \\n \\u0007\\n- \\u0007\\nPermite a los voluntarios completar problemas de práctica del examen\\n \\n \\u0007\\n- \\u0007\\nPermite a los voluntarios preparar declaraciones en los escenarios utilizados, para el examen/\\nrepetir el examen\\n\\u0007\\nVisite www.apps.irs.gov/app/vita/. Allí encontrará un resumen \\ndetallado y enlaces a los cursos. \\nFSA Facilitated Self-Assistance (Autoayuda Facilitada) faculta a los contribuyentes para preparar sus declaraciones \\nde impuestos con la ayuda de un voluntario certificado. Los contribuyentes completan sus propias declaraciones de \\nimpuestos utilizando el software basado en la entrevista, suministrado por líderes en la industria de preparación de \\ncontribuciones. Los voluntarios ayudan a los contribuyentes con preguntas de la ley tributaria y del software.\\nEl modelo virtual de VITA/TCE incluye todo sitio donde las actividades presenciales no se utilizan durante el proceso \\nde preparación de contribuciones. Es decir, el especialista en admisión, el preparador certificado en la ley tributaria \\npor el IRS (que prepara la declaración) o el revisor de calidad, no están de manera presencial con el contribuyente. \\nAl incorporar esta flexibilidad, los asociados pueden brindar a los contribuyentes ubicaciones más convenientes para \\npresentar sus impuestos.\\nPara obtener más información, comuníquese con el gerente de relaciones de SPEC, para ver si debería abrir \\nun sitio FSA o VITA Virtual en su comunidad.\\n\",\n \"www.irs.gov\\nYour online resource for volunteer and taxpayer assistance\\nPartner and Volunteer Resource Center\\n• What’s Hot!\\n• Site Coordinator’s Corner\\nQuality and Tax Alerts for IRS Volunteer Programs\\n• Volunteer Tax Alerts\\nVolunteer Training Resources\\nOutreach Connection\\nInteractive Tax Assistant (ITA)\\nOnline Services and Tax Information for Individuals\\neBooks\\nWant to view our training products on your mobile or tablet devices? Click here to \\naccess our eBooks:\\nMobile App\\nAnother device to use for additional information is IRS2Go. Click here to download \\nIRS2Go mobile app\\n. \\nand much more!\\nYour direct link to tax information 24/7:\\nPlan\\n• Tax Withholding (Paycheck Checkup)\\n• When to File\\n• Recordkeeping\\n• Choosing a Tax Professional\\n• Get Answers to Your Tax Questions Online\\n• Year-round Tax Planning is for Everyone,\\nPublication 5349\\nTools\\n• View Your Tax Account\\n• Get Your Transcript\\n• Where’s My Refund?\\nIdentity Theft Protections\\nGet Help Now\\nFile\\n• IRS Free File\\n• How to File\\n• Filing Past Due Returns\\n• Correcting Your Tax Return\\n• \\nPay\\n• Tax Withholding\\n• Estimated Taxes\\n• Options for Paying Your Taxes\\n• How to Choose a Payment Option\\n• Understanding Your IRS Notice or Letter\\n• What to Do If You Can’t Pay\\nhttps://www.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center\\nhttps://www.irs.gov/individuals/quality-and-tax-alerts-for-irs-volunteer-programs\\nhttps://www.irs.gov/Individuals/Volunteer-Training-Resources\\nhttps://www.irs.gov/Individuals/Outreach-Corner\\nhttps://www.irs.gov/help/ita\\nhttps://www.irs.gov/Individuals\\nhttps://www.irs.gov/individuals/site-coordinator-corner\\n: https://www.irs.gov/newsroom/irs2goapp\\nwww.irs.gov\\nRecursos en línea para asistir a voluntarios y contribuyentes\\n Centro de Recursos para Voluntarios y Asociados\\n https://www.irs.gov/Individuals/Partner-and-Volunteer-Resource-Center (en inglés)\\n•\\n¡Temas de actualidad!\\n•\\nCentro del Coordinador de Sitio\\n \\u0007\\nAlertas de Calidad y de Contribuciones para los Programas de Voluntarios del IRS\\n \\u0007\\nhttps://www.irs.gov/individuals/quality-and-tax-alerts-for-irs-volunteer-programs (en inglés)\\n•\\nAlertas de contribuciones para los voluntarios\\n Recursos de Entrenamiento para los Voluntarios\\n www.irs.gov/Individuals/Volunteer-Training-Resources (en inglés) \\n Enlace de divulgación\\n www.irs.gov/Individuals/Outreach-Corner (en inglés)\\n Asistente Tributario Interactivo (ITA, por sus siglas en inglés)\\n www.irs.gov/es/help/ita\\n Servicios en Línea e Información Tributaria para Personas\\n www.irs.gov/es/Individuals\\n Planificar \\n Radicar\\n• \\u0007\\nRetención de impuestos (Paycheck Checkup)\\n• \\u0007\\nCuándo radicar una declaración\\n• \\u0007\\nMantenimiento de registros contables\\n• \\u0007\\nCómo escoger a un profesional de impuestos\\n• \\u0007\\nObtenga respuestas a sus preguntas sobre \\ncontribuciones en línea\\n• \\u0007\\nLa planificación contributiva durante todo el año\\nes para todos, Publicación 5349 \\n Herramientas\\n• Vea su cuenta contributiva\\n• Obtenga su transcripción\\n• ¿Dónde está mi reembolso?\\nProtección contra el robo de identidad \\nObtenga ayuda ahora\\nLibros Electrónicos (eBooks)\\n¿Desea ver nuestros productos de capacitación en su dispositivo móvil o tableta? \\nHaga clic aquí para acceder a nuestros libros electrónicos: https://www.irs.gov/Individuals/\\nSite-Coordinator-Corner (en inglés) \\nAplicación móvil\\nOtro método de buscar información adicional es usando IRS2Go. Haga clic aquí para \\ndescargar la aplicación móvil, IRS2Go: https://www.irs.gov/es/newsroom/irs2goapp. \\n¡Y mucho más!\\nSu enlace directo a la información tributaria las 24 horas al día, los 7 días a la semana: \\nwww.irs.gov/es\\n• \\u0007\\nFree File del IRS\\n• \\u0007\\nCómo radicar una declaración\\n• \\u0007\\nCómo presentar declaraciones de impuestos\\nvencidas\\n• \\u0007\\nCómo corregir su declaración de impuestos\\n• \\u0007\\nDeclaración de los beneficios del Seguro Social\\nPagar \\n• \\u0007\\nRetención de contribuciones\\n• Contribuciones estimadas\\n• Opciones para pagar sus contribuciones\\n• Cómo escoger una opción de pago\\n• Cómo entender su carta o aviso del IRS\\n•\\nQué debe hacer si no puede pagar\\nwww.irs.gov/es\\n\"\n]","isConversational":false}}},{"rowIdx":1185,"cells":{"file_name":{"kind":"string","value":"p1586.pdf"},"description":{"kind":"string","value":"0723 Publ 1586 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p1586.pdf"},"text":{"kind":"list like","value":["Reasonable Cause \nRegulations & \nRequirements for \nMissing and Incorrect \nName/TINs on \nInformation Returns \n(Including instructions for reading CD/DVDs) \nPublication 1586 (Rev. 7-2023) Catalog Number 13597U Department of the Treasury Internal Revenue Service www.irs.gov \n","i \n \nTable of Contents \nI. \nINTRODUCTION ...................................................................................................................... 1 \nPurpose .................................................................................................................................... 1 \nApplicable Regulations ............................................................................................................. 1 \nWhat’s New? ............................................................................................................................. 1 \nII. \nPENALTY FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS ................. 2 \nIII. \nREASONABLE CAUSE \n............................................................................................................ 3 \nIV. NOTICE 972CG, NOTICE OF PROPOSED CIVIL PENALTY \n.................................................. \n4 \nProposed Penalty Notice .......................................................................................................... 4 \nFederal Agencies: ..................................................................................................................... \n4 \nContents of Notice 972CG Include ........................................................................................... \n4 \nHow to Answer Notice 972CG \n.................................................................................................. 5 \nV. \nMANNER OF TIN SOLICITATIONS \n......................................................................................... 6 \nInitial Solicitations by Electronic Means ……………………………………………………………. 6 \nAnnual Solicitations by Mail........................................................................................................7 \nAnnual Solicitations by Telephone. \n........................................................................................... 7 \nVI. ACTIONS FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS ................. \n8 \nInitial and Annual Solicitations - General Rules ........................................................................ 9 \nMissing TINs \n................................................................................................................ \n……… 10 \nIncorrect TIN \n............................................................................................................................. 11 \nExceptions to the Requirement for Two Annual Solicitations .................................................... 12 \nComparison of IRS Payee Listing to Your Records ................................................................... 13 \nVII. FORM W-2 SSN SOLICITATIONS \n........................................................................................... 14 \nVIII. INFORMATION RETURN PENALTY RATES .......................................................................... 14 \n","ii \n \nIX. IRS MATCHING PROCESS AND NAME CONTROLS ............................................................ 17 \nIndividuals \n................................................................................................................................. 17 \nSole Proprietors (not including Single-Member LLCs) \n.............................................................. 18 \nPartnerships and Single-Member LLCs \n.................................................................................... 19 \nCorporations ………………………………………………………………………………………………20 \nEstates, Trusts, and Fiduciaries ................................................................................................ 20 \nOther Organizations \n.................................................................................................................. 21 \nX. \nWHERE TO CALL FOR HELP ................................................................................................. 22 \nXI. FORM 10301, CD ENCRYPTION CODE AUTHORIZATION FOR CP2100/972CG/972F \nNOTICES \n.................................................................................................................................. 22 \nXII. INSTRUCTIONS FOR READING CD/DVDs ............................................................................ 22 \nInformation about the CD/DVD \n................................................................................................. 22 \nRecord Layouts - CD/DVD........................................................................................................ 25 \n","1 \n \nI. INTRODUCTION \nPurpose \nThis publication: \n• \nProvides general information needed to avoid penalties under Internal Revenue Code (IRC) \n6721 through IRC 6723 for information return documents that are filed or furnished with \nmissing or incorrect taxpayer identification numbers (TINs). \n• \nDescribes the actions that must be taken, or should have been taken, to solicit (request) a TIN. \n• \nExplains the requirements for establishing reasonable cause. \nApplicable Regulations \nTreasury Regulations affecting all persons who may be subject to penalty for failure to comply with \nthe information reporting requirements defined under IRC 6724(d) include, but are not limited to: \n• \n301.6721-1, Failure to file correct information returns \n• \n301.6722-1, Failure to furnish correct payee statements \n• \n301.6723-1, Failure to comply with other information reporting requirements \n• \n301.6724-1, Reasonable cause \nOther regulations that apply to specific forms may supersede all or parts of these regulations. \nExamples of such regulations include, but are not limited to: \n• \n1.6045-4, Information reporting on real estate transactions with dates of closing on or after \nJanuary 1, 1991 (Form 1099-S, Proceeds From Real Estate Transactions) \n• \n1.6050H-2, Time, form, and manner of reporting interest received on qualified mortgage (Form \n1098, Mortgage Interest Statement) \n• \n1.6050S-1, Information reporting for qualified tuition and related expenses (Form 1098-T, \nTuition Statement) \n• \n1.6050S-3, Information reporting for payments of interest on qualified education loans (Form \n1098-E, Student Loan Interest Statement) \n• \n1.6055-1, Information reporting for minimum essential coverage (Form 1095-B, Health \nCoverage) \n• \n301.6056-1, Rules relating to reporting by applicable large employers on health insurance \ncoverage offered under employer-sponsored plans (Form 1095-C, Employer-Provided Health \nInsurance Offer and Coverage) \nWhat’s New? \n• \nUpdated penalty rate tables in Part VIII to reflect new rates, including annual inflation \nadjustments, for information returns required to be filed on or after January 1, 2024. Also \nincluded reference to Revenue Procedure for added year’s rates. \n• \nFinal Treasury Regulations relating to Form 1095-B and Form 1095-C were recently \npublished. 1.6055-1, Information reporting for minimum essential coverage became effective \non December 15, 2022, and 301.6056-1, Rules relating to reporting by applicable large \nemployers on health insurance coverage offered under employer-sponsored plans, was \neffective March 8, 2023. \n","2 \n \nII. PENALTY FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS \nIRC 6721, Failure to file correct information returns, imposes a penalty per return for each of the \nfollowing failures related to information returns defined under IRC 6724(d)(1): \n• \nFailure to file, \n• \nFiled with a missing/incorrect TIN (or other missing or incorrect information), \n• \nFiled untimely, \n• \nFiled on paper when electronic filing was required (incorrect media), \n• \nFiled in an incorrect format, (unprocessable), or \n• \nAny combination of the above. \nOnly one penalty is imposed with respect to a single information return, even if there is more than \none failure with respect to the return. If there are multiple failures on the same information return, \nonly the highest penalty amount will be imposed under IRC 6721. For example, if a Form 1099-B \nwas filed 30-days late ($50 penalty for tax year 2021) with an incorrect TIN that was not corrected \nby August 1st of the filing year ($280 penalty for tax year 2021), then only a $280 penalty will be \nimposed. If reasonable cause relief is accepted for the incorrect TIN and the TIN penalty is \nwaived, the late filing penalty ($50) may still apply and be imposed if reasonable cause relief for \nthis failure is not granted. \nNote that the penalty under IRC 6722, Failure to furnish correct payee statements, may be imposed \nin addition to the IRC 6721 penalty if, for example, a return was filed late, and the payee statement \nwas furnished late. Notice 972CG only proposes a penalty under IRC 6721. \nThe maximum penalty that may be imposed for one person for all such failures in a calendar year \ndepends on the year in which the return is due. See Section VIII for details on information return \npenalty rates. \n \n \n➜ Note: \nThere are no maximum penalty limitations for failures that are due to intentional \ndisregard. \n \n \n \nRefer to Part VIII for the applicable penalty rates and maximum penalty amounts depending \non when the return is due. These penalty rates and maximum penalty amounts are subject to \ninflation increases as required by IRC 6721(f) for returns due on or after January 1, 2016. \nDe minimis rule for corrections: \nEven though the filer cannot show reasonable cause, the penalty for failure to file correct information \nreturns will not apply to a certain number of returns if the filer: \n• \nFiled those information returns timely, \n• \nEither failed to include all the information required on a return or included incorrect \ninformation, and \n• \nFiled corrections by August 1st of the filing year \nIf the filer meets all these conditions, the penalty for filing incorrect returns will not apply to the \ngreater of 10 information returns or ½ of 1% (0.005) of the total number of information returns the \nfiler is required to file for the calendar year. \n \n \n \n","3 \n \n \n \n➜ Note: \nDe minimis rule does not apply to returns that are not due on February 28 or March \n15, for example Form 8300. However, returns that are not due on February 28 or \nMarch 15 are included in the total number of all information returns that the filer is \nrequired to file during a year for purpose of calculating the number of returns subject \nto the de minimis rule. See Treas. Reg. 301.6721-1(d)(4). \n \n \n \n \nSafe harbor exceptions for de minimis dollar amount errors: \nUnder the de minimis error safe harbor exceptions, the filer is not required to correct an error on an \ninformation return or payee statement to avoid penalties for failure to file a correct information return \nor a correct payee statement if the error relates to any incorrect dollar amount and is no more than \n$100 ($25 for tax withheld). This safe harbor applies to any individual error within the de minimis \namounts. \nIRC 6721(c)(3)(B) and 6722(c)(3)(B) allow payees to elect that the de minimis error safe harbor \nexceptions not apply and thereby request that the filer provide them with corrected statements. If \nthe payee makes this election, the penalties for incorrect information will continue to apply to the \nfiler and the filer must provide a corrected information return and payee statement as necessary. See \nNotice 2017-09, 2017-4 I.R.B. 542. \n \nIII. REASONABLE CAUSE \nTo show that the failure to include a correct TIN was due to reasonable cause and not willful neglect, \nfilers must establish both that they acted in a responsible manner both before and after the failure \noccurred and that: \n• \nThere were significant mitigating factors with respect to the failure (for example, an established \nhistory of filing information returns with correct TINs), or \n• \nThe failure was due to events beyond the filer’s control (for example, actions of the payee or \nany other person). \nExcept as otherwise stated in this publication, acting in a responsible manner for missing and \nincorrect TINs generally includes making an initial solicitation (request) for the payee’s name and TIN \nand, if required, annual solicitations. \nMitigating factors or events beyond the filer’s control alone are not sufficient to establish reasonable \ncause. Upon receipt of the newly provided TIN, it must be used on any future information returns \nfiled. Refer to Treas. Reg. 301.6724-1 for all reasonable cause guidelines. \n","4 \n \n \n \n \n➜ Note: \nEmployers may use the Social Security Administration’s (SSA) Social Security Number \n(SSN) verification systems to verify the employee’s name and SSN, but there is no \nInternal Revenue Service (IRS) requirement to do so. The option is useful for \nemployers to identify potential discrepancies and correct SSNs before receiving a \npenalty notice. For more information, go to www.socialsecurity.gov/employer. \n \nTIN Matching is also available as part of the Internet based pre-filing e-services \nthat allows “authorized payers of payments subject to backup withholding” the \nopportunity to match Form 1099 payee information against IRS records prior to \nfiling information returns. For more information, go to https://www.irs.gov/tax- \nprofessionals/taxpayer-identification- number-tin-matching. \n \n \n \nIV. NOTICE 972CG, NOTICE OF PROPOSED CIVIL PENALTY \nProposed Penalty Notice \nNotice 972CG proposes an IRC 6721(a) penalty for information returns that were filed late, filed \non incorrect media, filed with a missing or incorrect TIN, or a combination of these failures. \nFor information returns filed with missing or incorrect TINs, Notice 972CG includes a list of the \ninformation returns filed with missing or incorrect name/TIN combinations. \n \nFilers should compare this list with their records to determine if: \n• \nAppropriate action was taken in the year for which the penalty is being proposed (see Part VI) \nto meet the requirements for establishing reasonable cause. \n• \nAn annual solicitation must be made in the current year to avoid penalties in future years. \n \n \n➜ Note: \nFilers must provide a separate written explanation to substantiate a reasonable cause \nwaiver for proposed penalties related to late filing and/or failure to electronically file \ninformation returns. \n \n \n \nFederal Agencies: \nPenalties and interest are not asserted against federal agencies per Policy Statement 20-2. In lieu \nof Notice 972CG, federal agencies receive Notice 972F with a listing of the information returns filed \nwith missing or incorrect TINs so they can take appropriate actions to solicit for the correct TINs for \nfuture filings. \nContents of Notice 972F for Federal Agencies: \n• \nA list of the information returns filed with missing or incorrect name/TIN combinations. \nAlthough federal agencies are not legally required to respond to the Notice 972F, they should be sure \nto abide by the same solicitation rules to obtain a correct TIN and backup withhold when required. \n \nContents of Notice 972CG Include \n• \nAn explanation of the proposed penalty, \n• \nAn explanation of how to respond to the notice, \n","5 \n \n• \nA record of each submission considered in the total penalty, including the form type, date \nreceived (if not timely filed), whether the returns were original or corrected, the transmitter \ncontrol code (for electronic filers), and the type of penalty that applies (or penalties that apply) \nsuch as late, incorrect TINs, etc., \n• \nA list of the information returns filed with missing or incorrect name/TIN combinations so the \nfiler can reconcile with the filer’s records, \n• \nA summary of the proposed penalty, which takes into consideration all penalties proposed, \nand the maximum penalty amount that can be assessed under IRC 6721(a), \n• \nA response page, and \n• \nA payment/correspondence slip. \nHow to Answer Notice 972CG \n• \nThe notice must be answered within 45 calendar days (60 calendar days for foreign filers) \nfrom the notice date. \n• \nIf more time is needed, submit a written request to the address listed on the notice before the \nend of the 45 or 60- day period. \n• \nSend in the portion of the payment/correspondence slip that is appropriate to the filer’s \nresponse (i.e., fully agreeing, partially agreeing, or totally disagreeing with the proposed \npenalty). Sign in the space provided and submit payment if the filer fully or partially agrees to \nthe proposed penalty. \n• \nIn seeking a waiver of the proposed penalty, the filer must submit a written statement that: \n1. States the specific provision under which the waiver is being requested (for example: \nevent beyond filer’s control), see Treas. Reg. 301.6724-1(b) and (c). \n2. Sets forth all the facts alleged as the basis for reasonable cause and that the filer acted \nin a responsible manner (for example: specifies that the applicable solicitation (initial, first \nannual, second annual, etc.) for each missing/ incorrect TIN took place in the time and \nmanner required by regulations. See part VI for more information on TIN solicitation rules, \nas well as Treas. Reg. 301.6724-1(e) & (f)). \n3. Contains the signature of person required to file the return. \n4. Contains the declaration that it is made under penalties of perjury. \n• \nDo not submit copies of the TIN solicitations unless requested. \n• \nThe IRS may issue Letter 1948C to ask for additional explanation or information to support \nthe request to waive the proposed penalty. If the filer doesn’t respond by the time indicated in \nthe Letter 1948C, the IRS will deny the waiver request and assess the proposed penalty. \n• \nIf reasonable cause is established, IRS will issue Closing Letter 6304C stating that the \nexplanation given was accepted and the applicable penalty will not be assessed. \n• \nIf the filer’s written statement does not establish reasonable cause, or only partially \nestablishes reasonable cause, a penalty will be assessed. The IRS will send Letter 854C \nexplaining the reason for the denial, including the filer’s appeal rights. The assessment will \ngenerate a balance due notice (CP15 or CP215) including appeal rights. \n• \nNo response to the Notice 972CG within 45 calendar days (60 calendar days for foreign filers) \nwill result in assessment of the full amount of the proposed penalty and generate a balance \ndue notice (CP15 or CP215) including appeal rights. \n","6 \n \n \n \n➜ Note: \nInterest accrues on the balance due from the date of the CP15/CP215 Notice (unless \nthe penalty is paid within a specified number of days stated on the CP15/CP215 \nNotice) and continues to accrue until the balance is fully paid. Interest charged on any \npenalty amount that is later decreased will be reduced accordingly. \n \n \n \nV. MANNER OF TIN SOLICITATIONS \nPayers are required to solicit the TINs of payees to meet reasonable cause criteria as acting in a \nresponsible manner to avoid information reporting penalties. Generally, a solicitation is a request \nmade by a payer to a payee to furnish a correct TIN. An initial solicitation for a payee’s correct \nTIN must be made at the time an account is opened (or a relationship initiated) unless the payer \nalready has the payee’s TIN and uses that TIN for all transactions with the payee. The solicitations \nmay be made by oral or written request or by electronic communications, depending on how the \naccount is opened or relationship established. Where a payee’s TIN is missing or incorrect after the \ninitial solicitation, the payer generally will need to conduct annual solicitations for a correct TIN to \nobtain a waiver for reasonable cause. See Treas. Reg. 301.6724-1(e)(1), (f)(1). For purposes of these \nprocedures, a requester is anyone required to file an information return. A payee is anyone required \nto provide a TIN to the requester. \nA payer that receives backup withholding notices reporting missing/incorrect payee TINs (CP2100 or \nCP2100A) must make solicitations (sending “B notices” to payees) pursuant to the backup \nwithholding rules (Treas. Reg. 31.3406(d)-5). If the payer also receives penalty notices 972CG for \nmissing/incorrect TINs under IRC 6721 for the same payees either during the same calendar year or \nwith respect to information returns filed for the same tax year, and the payer has sent the required \nB notices to the payees, the payer is not required to also make annual solicitations for correct TINs \npursuant to IRC 6724. See Publication 1281, Backup Withholding on Missing and Incorrect Name/ \nTINs (including Instructions for Reading Tape Cartridges and CD/DVD Formats). \n \nInitial Solicitations by Electronic Means \nRequesters may establish an electronic system for payees to receive and respond to initial TIN \nsolicitations. This also includes responding to and receiving solicitations by fax. Generally, the \nelectronic system must: \n1. Ensure the information received is the information sent and document all occasions of user \naccess that result in the submission. \n2. Be reasonably certain the person accessing the system and submitting the form is the person \nidentified on the Form W-4, W-9 or W-9S. \n3. Provide the same information as required by the paper Form W-4, W-9 or W-9S. \n4. Require as the final entry in the submission to the requester an electronic signature by the \npayee whose name is on the Form W-4, W-9 or W-9S that authenticates and verifies the \nsubmission. \n5. Be able to supply a hard copy of the electronic Form W-4, W-9 or W-9S if requested by the \nIRS. \n6. For Forms W-4, the signature must be under penalty of perjury. The electronic system \nmust inform the employee that he or she must make a declaration contained in the perjury \nstatement and that the declaration is made by signing the Form W-4. See Treas. Reg. \n31.3402(f)(5)-1(c)(2)(iii) for more information. \n7. For Forms W-9 and W-9S that are required to be signed, the electronic system must provide \n","7 \n \nfor an electronic signature and a penalty of perjury statement. See Instructions for the \nRequester of Form W-9 for more information. \n \n \n➜ Note: While the filer may establish an electronic system to receive Forms W-4 from the filer’s \nemployees, the filer should make a paper option reasonably available upon request to any \nemployee who has a serious objection to using the electronic system or whose access to or \nability to use the system may be limited (for example, as a result of a disability).\nGenerally, annual solicitations may be made in one of the following ways: \n \nAnnual Solicitations by Mail \nAnnual solicitations by mail must include three items to the payee: \n1. A letter stating that the payee must provide an accurate TIN and that failure to do so may \nresult in a $50 penalty under IRC 6723. \n2. Form W-9, Request for Taxpayer Identification Number and Certification, as applicable (or \na substitute document that is substantially similar to Form W-9). See Publication 1281 for \ndetailed instructions for Form W-9. \n3. A return envelope, which may be (but is not required to be) postage prepaid. \nIf the annual solicitation is for a missing or incorrect name/TIN required to be reported on Form \n1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance \nContracts, etc., then Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payment or \nForm W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, \nmay be included along with Form W-9. \nIf the annual solicitation is for a missing or incorrect Social Security Number (SSN) required to \nbe reported on Form W-2, Wage and Tax Statement, then Form W-4, Employee’s Withholding \nCertificate, may be used. \nIf the annual solicitation is for a missing or incorrect SSN required to be reported on Form 1098-E, \nStudent Loan Interest Statement, or Form 1098-T, Tuition Statement, then Form W-9S, Request for \nStudent’s or Borrower’s Taxpayer Identification Number and Certification, may be used. \n \nAnnual Solicitations by Telephone \nIn general, an annual solicitation may be made by telephone if the solicitation procedure is designed \nand carried out in a manner that is conducive to obtaining the payee’s TIN. However, telephone \nsolicitations do not apply for missing or incorrect TINs on certain forms such as Form 1098-E and \nForm 1098-T. A telephone solicitation may be conducted by: \n1. Calling each payee with a missing or incorrect name/TIN combination and speaking to an \nadult member of the household, or to an officer of the business or organization. \n2. Requesting the payee’s TIN. \n3. Informing the payee of the $50 penalty under IRC 6723 if the TIN is not provided. \n4. Maintaining contemporaneous records showing that the solicitation was properly made. \n5. Providing the records to the IRS, if requested. \n \n \n➜ Note: \nAn annual solicitation is not required to be made for a year if no payments were made \nto the account for such year or if no information return is required to be filed for the \naccount for the year. \n \n \n","8 \n \nVI. ACTIONS FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS \nTINs can be an SSN, an Employer Identification Number (EIN), an Individual Taxpayer Identification \nNumber (ITIN), or an Adoption Taxpayer Identification Number (ATIN). SSA assigns SSNs. IRS assigns \nEINs, ITINs, and ATINs. \nIf a TIN is not provided or is obviously incorrect, it is considered missing. TINs lacking nine numerical \ndigits or containing alpha characters are considered obviously incorrect. A name/TIN combination is \nincorrect when it does not match or cannot be found on IRS files that contain EINs, SSNs, ATINs, and \nITINs. \n","9 \n \nInitial and Annual Solicitations - General Rules \n \n \nMissing TINs \nIncorrect TINs \nInitial Solicitation \n• Must be made at the time \nan account is opened or \nrelationship established, unless \nthe payer already has the \npayee’s TIN and uses that TIN \nfor all accounts of the payee. \n• If a TIN is not received as a \nresult of an initial solicitation, \nthe filer is required to make up \nto two annual solicitations until \na TIN is obtained. \n• Must be made at the time an \naccount is opened or relationship \nestablished unless the payer \nalready has the payee’s TIN and \nuses that TIN for all accounts of \nthe payee. \n• No additional solicitation is \nrequired after the filer receives \nthe TIN unless the IRS, or broker, \nnotifies the filer that the TIN is \nincorrect. \nFirst Annual \nSolicitation \n• Must be made if a TIN is not \nreceived as a result of an initial \nsolicitation. \n• Must be made on or before \nDecember 31 of the year in \nwhich the account is opened \nor relationship established (for \naccounts opened or relationship \nestablished before December) \nor January 31 of the following \nyear (for accounts opened or \nrelationship established in the \npreceding December) (“annual \nsolicitation period”). \n• Must be made if filer has been \nnotified of an incorrect TIN, \nwhether by a broker or by the IRS \n(in a backup withholding notice \n(CP2100/ CP2100A), or penalty \nnotice (Notice 972CG)). \n• If notified by penalty notice, the \nannual solicitation must be made \non or before December 31 of the \nyear in which the filer is notified \nor by January 31 of the following \nyear if notified in the preceding \nDecember. If notified by backup \nwithholding notice, solicitations \nmust be made pursuant to the \nrules in IRC 3406. See Pub. 1281. \n• If a backup withholding notice \nis received related to the same \npayee in the same year as the \npenalty notice, or related to an \ninformation return for the same \ntax year, and the filer sent the \nrequired B notice under IRC 3406, \nan additional solicitation is not \nneeded under IRC 6724. \nSecond Annual \nSolicitation \n• Must be made if a TIN is not \nreceived as a result of the first \nannual solicitation. \n• Must be made after the \nexpiration of the annual \nsolicitation period and on or \nbefore December 31 of the \nyear immediately succeeding \nthe calendar year in which \nthe account is opened or \nrelationship established. \n• Must be made if filer is notified in \nany year following the year of the \nfirst annual solicitation that the \naccount of a payee contains an \nincorrect TIN. \n• Must be made on or before \nDecember 31 of the year in which \nthe filer is notified of an incorrect \nTIN. \n","10 \n \n \n \n➜ Reminder: To claim reasonable cause based on appropriately conducting the required \nsolicitation, the solicitation that took place must be for the tax year that the \npenalty is being proposed. Example: A filer appropriately made the initial \nsolicitation during 2021 and included the TIN provided by the payee on the 2021 \ninformation return. In 2023, the IRS sent a Notice 972CG to the filer proposing a \npenalty for filing the 2021 information return with an incorrect TIN. The penalty \ngenerally would be waived because the filer could show it acted in a responsible \nmanner for 2021. The filer made the first annual TIN solicitation in 2023 after \nhaving been notified by the IRS and filed the 2023 information return using a \nnewly provided TIN from the payee. The filer can show they acted in a responsible \nmanner for 2023 if another TIN penalty is proposed for 2023 in a future year. \n \n \n \nMissing TINs \nSpecial Missing TIN solicitation rules: \nThe following requirements apply to payee accounts with missing TINs for payments of designated \ndistributions reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or \nProfit-Sharing Plans, IRAs, Insurance Contracts, etc.: \n1. Complete an initial solicitation. \n2. Complete a first annual solicitation if a TIN is not received as a result of the initial solicitation, \nas General Rules above described. \n3. Complete a second annual solicitation if a TIN is not received as a result of the first annual \nsolicitation. See General Rules above for the time frame for the second annual solicitation. \n4. Withhold from the taxable portion of any payment that is a designated distribution and is \nsubject to withholding if a response is not received as a result of the initial solicitation. The \nrate of withholding depends upon the type of payment made. \n \nReporting entities filing Form 1095-B, Health Coverage will not be subject to penalties for failure to \nreport a TIN if date of birth is provided when a TIN is not available, see Treas. Reg. 1.6055-1(e) \neffective December 15, 2022, or they comply with the requirements of Treas. Reg. 301.6724-1(e). \n \n \n➜ Note: \nTIN solicitations made to the responsible individual for a policy or plan are treated as \nTIN solicitations of every covered individual on the policy. \n \nAdditionally, a reporting entity is not required to solicit a TIN from an individual whose coverage is \nterminated. \n \n \n➜ Reminder: If a TIN is received from the payee, include it on any future information returns \nfiled for that payee. A correction for a return with a missing TIN is not required to \nbe filed unless also correcting a money amount. However, an employer should file \na Form W-2c, Corrected Wage and Tax Statement, even if the employer is only \nfiling Form W-2c to report an employee’s SSN. \n \n \n \n \n","11 \n \nIncorrect TINs \nSpecial Incorrect TIN Solicitation Rules: \nA filer of the information return required under Treas. Reg. 1.6055-1 may receive an error message \nfrom the IRS indicating that a TIN and name provided on the return do not match IRS records. \nAn error message is neither a Notice 972CG nor a requirement that the filer must solicit a TIN in \nresponse to the error message. \nThe following requirements apply to payee accounts with incorrect TINs for payments of designated \ndistributions reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or \nProfit-Sharing Plans, IRAs, Insurance Contracts, etc. For payee accounts with incorrect TINs: \n1. Complete an initial solicitation, as previously described. \n2. Complete a first annual solicitation within 30 business days from the date on which the Notice \n972CG is received. \n3. Continue to treat as valid any withholding election the payee previously made on the originally \ncompleted Form W- 4P, Withholding Certificate for Pension or Annuity Payments (or a \nsubstitute form), if the payee responds to the first annual solicitation within 45 calendar days \nconfirming that the name/TIN combination is correct. \n4. Disregard any existing withholding election based on the prior name/TIN combination if \nthe payee responds to the first annual solicitation within 45 calendar days and furnishes a \ndifferent name/TIN combination. In order to notify the payer regarding the amount, if any, of \nincome tax to be withheld from future designated distributions, the payee must submit a new \nwithholding election by completing Form W-4P, Form W-4R or a substitute form. This new \nwithholding election will be effective on the date provided in the sample notice in Treas. Reg. \n35.3405-1T, Q&A D-21, i.e., no later than the January 1, May 1, July 1, or October 1 after \nit is received, provided that it is received at least 30 days before that date. Withhold from \nany periodic payments made before receiving the new withholding election using the wage \nwithholding rate for a married individual claiming three withholding allowances. \n5. Withhold from any subsequent payments that are designated distributions subject to \nwithholding if the payee does not respond to the first annual solicitation within 45 calendar \ndays. Alternatively, upon receipt of a Notice 972CG notifying the payer of incorrect name/ \nTIN combinations, disregard any prior withholding election made by the payees whose name/ \nTIN combinations are identified as incorrect in the Notice 972CG. In that event, the payer \nshould consider these payees as having no withholding election in effect until receipt of new \nwithholding elections on Form W-4P (or substitute form). \n6. Complete a second annual solicitation within the same time frame as required for the first \nannual solicitation when notified of an incorrect name/TIN combination in any calendar year \nfollowing the first notification. \n","12 \n \nReporting entities filing Form 1095-B, Health Coverage, or Form 1095-C, Employer-Provided Health \nInsurance Offer and Coverage, will not be subject to penalties for the inclusion of an incorrect TIN if \nthey comply with the requirements of Treas. Reg. 301.6724-1(f). \n \n \n➜ Note: \nTIN solicitations made to the responsible individual for a policy or plan are treated as \nTIN solicitations of every covered individual on the policy. \n \n \n \nAdditionally, a reporting entity is not required to solicit a TIN from an individual whose coverage is \nterminated. \n \n \n➜ Reminder: If a corrected TIN is received from the payee, include it on any future information \nreturn filed for that payee. A correction for a return with an incorrect TIN is not \nrequired unless also correcting a money amount. However, an employer should \nfile a Form W-2c, Corrected Wage and Tax Statement, even if the employer is only \nfiling Form W-2c to correct an employee’s SSN. \n \n \n \nIn addition to the forms referenced in Part V, the following is a list of other forms commonly used for \nannual solicitations: \n• \nForm W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax \nWithholding and Reporting (Individuals), or a substitute, to solicit the TIN for a nonresident \nalien, foreign entity, or exempt foreign person not subject to certain U.S. information return \nreporting or backup withholding \n• \nForm W-8ECI, Certificate of Foreign Person’s Claim that Income is Effectively Connected With \nthe Conduct of a Trade or Business in the United States \n• \nForm W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United \nStates Tax Withholding and Reporting \n• \nForm W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain \nU.S. Branches for United States Tax Withholding and Reporting \n \nExceptions to the Requirement for Two Annual Solicitations \nIn most cases, following the preceding rules will meet the requirements for acting in a responsible \nmanner for reasonable cause for a penalty related to missing/incorrect TINs. However, there are \nexceptions to the requirement for two annual solicitations: \n \n1. For Form 1098, Mortgage Interest Statement, a solicitation must be made annually until \nreceipt of the TIN of the payee of record. \n2. For Form 1099-S, Proceeds from Real Estate Transactions, an initial solicitation must be \ncompleted by the due date of the related real estate closing. No additional solicitation is \nrequired. \n3. For Form 1098-E, Student Loan Interest Statement, a solicitation must be made each year \nduring which any person engaged in a trade or business that receives from any payer interest \npayments that aggregate $600 or more for any calendar year on one or more qualified \neducation loans. \n","13 \n \n4. For Form 1098-T, Tuition Statement, a solicitation must be made each year during which the \ninstitution or insurer receives payments for qualified tuition and related expenses or makes \nreimbursements, refunds, or reductions of such amounts with respect to the individual. \nHowever, educational institutions that fail to include the TIN of a student on Form 1098-T \nwill not be subject to penalties under IRC 6721 and IRC 6722 if they certify, under penalty \nof perjury, as required by Form 1098-T, that they have complied with the requirements for \nobtaining the student’s TIN. \n5. If an account is closed in the same year in which a penalty notice is received for that account, \ndo the required solicitation if reportable payments were paid to the account in that year, or if \notherwise required to file a return for that account for that year. \n6. If a backup withholding notice (CP2100/CP2100A) is received for an incorrect payee name \nand/or TIN, the payer must follow the backup withholding rules under IRC 3406 for sending \nB notices to the payee. If the payer also receives a penalty notice for an incorrect TIN, for the \nsame payee, either during the same calendar year or for information returns filed for the same \nyear, and the payer has sent the required B notices under the backup withholding rules, the \npayer is not required to also make annual solicitations for correct TINs pursuant to IRC 6724. \nSee Publication 1281 for more information related to CP2100/CP2100A. \n7. If the filer fails to make one or more of the required solicitations, the filer may make two \nconsecutive annual solicitations in subsequent years (“make-up solicitations”). \n \nComparison of IRS Payee Listing to Your Records \n1. Compare the listing of incorrect TINs with existing records to determine if the name/ TIN \ncombinations agree or disagree with those records. \n2. If the name/TIN combination on the listing agrees with the records, do the required solicitation. \n3. If the name/TIN combination on the listing disagrees with the records, a solicitation is not \nrequired. Determine if: \na. An error in the name/TIN combination was made when filing the information return. If so, \ninclude the correct name/TIN combination on any future information returns filed. File a \nForm W-2c, Corrected Wage and Tax Statement, even if the employer is only filing Form \nW-2c to correct an employee’s SSN. \nb. The name/TIN combination was updated in the records after the information return was \nfiled. If it was, include it on any future returns and file a Form W-2c even if only filing Form \nW-2c to correct an employee’s SSN. \nc. The information was incorrectly read by IRS during processing. If so, notate on the \nrecords and take no further action. \n \n \n➜ Reminder: A filer required to report federal tax withholding on Form 945 is required to use the \nsame EIN when the associated information returns are filed. \n \n \n","14 \n \nVII. \nFORM W-2 SSN SOLICITATIONS \nIn general, the solicitation rules with respect to missing or incorrect TINs on Form W-2 are the same \nas discussed in sections V and VI. An employer must make an initial solicitation for the employee’s \nSSN at the time the employee begins work. The initial solicitation of the employee’s SSN may be \nmade in person, by oral request, or by written request. The SSN may also be requested through \nother communications, by mail, telephone, or electronic means. The employer may rely in good \nfaith on the number provided by the employee and use it when filling out the employee’s Form W-2. \nEmployees are required to complete Form I-9, Employment Eligibility Verification, to establish that \nthey are legally eligible to work in the U.S. \nAn employer has an obligation to ask for Form W-4 from a new employee. Under IRC 3402(f)(2)(A), \non commencement of employment, an employee must provide a signed Form W-4 (or a substitute \nform) stating the number of withholding exemptions claimed by the employee. \nSince the employee is required to furnish Form W-4 to the employer on commencement of \nemployment, Form W-4 may be used as the initial solicitation of the employee’s SSN. An employer \nwho retains the Form W-4 in its records will be able to document that an initial solicitation of a TIN \nwas made, verifying that it acted in a responsible manner. \nEmployers may use the SSA’s SSN verification systems to verify the employee’s name and SSN, \nbut there is no IRS requirement to do so. The option is useful for employers to identify potential \ndiscrepancies and correct SSNs before receiving a penalty notice. For more information, go to \nwww.socialsecurity.gov/employer. \nGenerally, SSA and IRS records are consistent. However, it is important to note that the database \nused by SSA to match names and SSNs may not be identical to the IRS database. IRS penalty \nnotices relating to mismatched TINs are based and issued exclusively on IRS system information. \nMismatches reported under SSA verification systems are not considered IRS notices and do not \ntrigger any further solicitation requirements under IRS rules for reasonable cause waivers. However, \nif an employer receives a mismatch notice from SSA, the employer may wish to re-solicit the \nemployee’s SSN and try to obtain correct information prior to filing the Form W-2. \n \n \nVIII. INFORMATION RETURN PENALTY RATES \nThe Trade Preferences Extension Act (TPEA) of 2015, section 806, increased the IRC 6721 and IRC \n6722 base penalty rates from $100 to $250 for each return that failed to comply with information return \nfiling requirements. The calendar year maximum penalties for both large and small businesses also \nincreased. In addition, IRC 6721(f) and IRC 6722(f) provide for annual inflationary adjustments to the \nIRC 6721 and IRC 6722 penalty rates and calendar year maximum penalties for returns required to be \nfiled and furnished on or after January 1, 2016.\n","15 \n \nIRC 6721 & IRC 6722 - Large Businesses with Gross Receipts of More Than $5 Million and \nGovernment Entities (Other Than Federal Entities) \n(Average annual gross receipts for the most recent 3 taxable years) \nTime of correct filing \nNot more than 30 \ndays late \n31 days late - \nAugust 1 \nAfter August 1 \nIntentional \ndisregard \nDue 01-01-2024 thru \n12-31-2024 \n(with inflation adjustments \nRev. Proc. 2022-38) \n$60 per return or \nstatement \n$630,500 maximum \n$120 per return or \nstatement \n$1,891,500 maximum \n$310 per return or \nstatement \n$3,783,000 maximum \n$630 per return or \nstatement \nNo maximum \nDue 01-01-2023 thru \n12-31-2023 \n(with inflation adjustments \nRev. Proc. 2021-45) \n \n$50 per return or \nstatement \n$588,500 maximum \n \n$110 per return or \nstatement \n$1,766,000 maximum \n \n$290 per return or \nstatement \n$3,532,500 maximum \n \n$580 per return or \nstatement \nNo maximum \nDue 01-01-2022 thru \n12-31-2022 \n(with inflation adjustments \nRev. Proc. 2020-45) \n \n$50 per return or \nstatement \n$571,000 maximum \n \n$110 per return or \nstatement \n$1,713,000 maximum \n \n$280 per return or \nstatement \n$3,426,000 maximum \n \n$570 per return \nor statement \nNo maximum \nDue 01-01-2021 thru \n12-31-2021 \n(with inflation adjustments \nRev. Proc. 2019-44) \n \n$50 per return or \nstatement \n$565,000 maximum \n \n$110 per return or \nstatement \n$1,696,000 maximum \n \n$280 per return or \nstatement \n$3,392,000 maximum \n \n$560 per return \nor statement \nNo maximum \nDue 01-01-2020 thru \n12-31-2020 \n(with inflation adjustments \nRev. Proc. 2018-57) \n \n$50 per return or \nstatement \n$556,500 maximum \n \n$110 per return or \nstatement \n$1,669,500 maximum \n \n$270 per return or \nstatement \n$3,339,000 maximum \n \n$550 per return \nor statement \nNo maximum \nDue 01-01-2019 thru \n12-31-2019 \n(with inflation adjustments \nRev. Proc. 2018-18) \n \n$50 per return or \nstatement \n$545,500 maximum \n \n$100 per return or \nstatement \n$1,637,500 maximum \n \n$270 per return or \nstatement \n$3,275,500 maximum \n \n$540 per return \nor statement \nNo maximum \nDue 01-01-2018 thru \n12-31-2018 \n(with inflation adjustments \nRev. Proc. 2016-55) \n \n$50 per return or \nstatement \n$536,000 maximum \n \n$100 per return or \nstatement \n$1,609,000 maximum \n \n$260 per return or \nstatement \n$3,218,500 maximum \n \n$530 per return \nor statement \nNo maximum \nDue 01-01-2017 thru \n12-31-2017 \n(with inflation adjustments \nRev. Proc. 2015-53) \n \n$50 per return or \nstatement \n$532,000 maximum \n \n$100 per return or \nstatement \n$1,596,500 maximum \n \n$260 per return or \nstatement \n$3,193,000 maximum \n \n$530 per return \nor statement \nNo maximum \nDue 01-01-2016 thru \n12-31-2016 \n(with inflation adjustments \nRev. Proc. 2016-11) \n \n$50 per return or \nstatement \n$529,500 maximum \n \n$100 per return or \nstatement \n$1,589,000 maximum \n \n$260 per return or \nstatement \n$3,178,500 maximum \n \n$520 per return \nor statement \nNo maximum \nDue 01-01-2011 thru \n12-31-2015 \n$30 per return or \nstatement \n$250,000 maximum \n$60 per return or \nstatement \n$500,000 maximum \n$100 per return or \nstatement \n$1,500,000 maximum \n$250 per return \nor statement \nNo maximum \n \n \n➜ Note: \nIncreased penalty amounts may apply for certain failures in the case of intentional \ndisregard. In some cases, the penalty amounts in the case of intentional disregard \nmay be larger than the figures in this chart and may depend on the aggregate amount \nrequired to have been reported. See IRC 6721(e)(2) and IRC 6722(e)(2). The penalty \namounts above apply separately to each IRC 6721 and IRC 6722. \n \n \n","16 \n \nIRC 6721 & IRC 6722- Small Businesses with Gross Receipts $5 Million or Less \n(Average annual gross receipts for the most recent 3 taxable years) \nTime of correct filing \nNot more than 30 \ndays late \n31 days late - \nAugust 1 \nAfter August 1 \nIntentional \ndisregard \nDue 01-01-2024 thru \n12-31-2024 \n(with inflation adjustments \nRev. Proc. 2022-38) \n$60 per return or \nstatement \n$220,500 maximum \n$120 per return or \nstatement \n$630,500 maximum \n$310 per return or \nstatement \n$1,261,000 maximum \n$630 per return or \nstatement \nNo maximum \nDue 01-01-2023 thru \n \n12-31-2023 \n(with inflation adjustments \nRev. Proc. 2021-45) \n$50 per return or \nstatement \n$206,000 maximum \n$110 per return or \nstatement \n$588,500 maximum \n$290 per return or \nstatement \n$1,177,500 maximum \n$580 per return or \nstatement \nNo maximum \nDue 01-01-2022 thru \n12-31-2022 \n(with inflation adjustments \nRev. Proc. 2020-45) \n$50 per return or \nstatement \n$199,500 maximum \n$110 per return or \nstatement \n$571,000 maximum \n$280 per return or \nstatement \n$1,142,000 maximum \n$570 per return or \nstatement \nNo maximum \nDue 01-01-2021 thru \n12-31-2021 \n(with inflation adjustments \nRev. Proc. 2019-44) \n$50 per return or \nstatement \n$197,500 maximum \n$110 per return or \nstatement \n$565,000 maximum \n$280 per return or \nstatement \n$1,130,500 maximum \n$560 per return or \nstatement \nNo maximum \nDue 01-01-2020 thru \n12-31-2020 \n(with inflation adjustments \nRev. Proc. 2018-57) \n$50 per return or \nstatement \n$194,500 maximum \n$110 per return or \nstatement \n$556,500 maximum \n$270 per return or \nstatement \n$1,113,000 maximum \n$550 per return or \nstatement \nNo maximum \nDue 01-01-2019 thru \n12-31-2019 \n(with inflation adjustments \nRev. Proc. 2018-18) \n$50 per return or \nstatement \n$191,000 maximum \n$100 per return or \nstatement \n$545,500 maximum \n$270 per return or \nstatement \n$1,091,500 maximum \n$540 per return or \nstatement \nNo maximum \nDue 01-01-2018 thru \n12-31-2018 \n(with inflation adjustments \nRev. Proc. 2016-55) \n$50 per return or \nstatement \n$187,500 maximum \n$100 per return or \nstatement \n$536,000 maximum \n$260 per return or \nstatement \n$1,072,500 maximum \n$530 per return or \nstatement \nNo maximum \nDue 01-01-2017 thru \n12-31-2017 \n(with inflation adjustments \nRev. Proc. 2015-53) \n$50 per return or \nstatement \n$186,000 maximum \n$100 per return or \nstatement \n$532,000 maximum \n$260 per return or \nstatement \n$1,064,000 maximum \n$530 per return or \nstatement \nNo maximum \nDue 01-01-2016 thru \n12-31-2016 \n(with inflation adjustments \nRev. Proc. 2016-11) \n$50 per return or \nstatement \n$185,000 maximum \n$100 per return or \nstatement \n$529,500 maximum \n$260 per return or \nstatement \n$1,059,500 maximum \n$520 per return or \nstatement \nNo maximum \nDue 01-01-2011 thru \n12-31-2015 \n$30 per return or \nstatement \n$75,000 maximum \n$60 per return or \nstatement \n$200,000 maximum \n$100 per return or \nstatement \n$500,000 maximum \n$250 per return or \nstatement \nNo maximum \n \n \n➜ Note: \nIncreased penalty amounts may apply for certain failures in the case of intentional \ndisregard. In some cases, the penalty amounts in the case of intentional disregard \nmay be larger than the figures in this chart and may depend on the aggregate amount \nrequired to have been reported. See IRC 6721(e)(2) and IRC 6722(e)(2). The penalty \namounts above apply separately to each IRC 6721 and IRC 6722. \n \n \n","17 \n \nIX. IRS MATCHING PROCESS AND NAME CONTROLS \nThis section provides an overview of the IRS TIN matching process and the development of name \ncontrols on returns submitted electronically. \nAll information returns filed must include a correct name/TIN combination to allow for the matching \nof the information reported against the income included on the payee’s income tax return. A \nverification check is performed to determine whether a name/TIN combination is correct by \nmatching it against a file containing all SSNs issued by SSA and against a file containing all EINs and \nother TINs issued by IRS. \nThe name control (if provided) on an electronically filed information return is compared to the name \ncontrol on file. If a name control is not provided or is provided incorrectly, one is developed from \nthe name(s) provided on the first two name lines (up to 40 characters for each name line including \nspaces) of the information return. If a match can be made, it is considered correct. If a match is not \nfound, the name/TIN combination is considered incorrect. \nA name control usually consists of up to four characters. To help ensure that the name/ TIN \ncombination for an account matches the name/ TIN combination on SSA or IRS files, use the \nfollowing information when filing information returns: \n \nIndividuals \nA name control for an individual is generally the first four characters of the last name on the \ninformation return. \n• \nThe name control consists of up to four alpha and/or numeric characters. \n• \nThe hyphen (-) or a blank space are the only special characters allowed in the name control. \nThese characters cannot be in the first position of the name control. \n• \nThe name control can have less, but no more than four characters. Blanks may be present \nonly as the last three positions of the name control. \n• \nIf an individual has a hyphenated last name, the name control is the first four characters from \nthe first of the two last names. \n• \nFor joint returns, regardless of whether the payees use the same or different last names, the \nname control is the first four characters of the primary payee’s last name. \n \nExamples - Individuals \nName \nName Control \nRalph Teak \nTEAK \nDorothy Willow \nWILL \nJoe McCedar \nMCCE \nBrandy Cedar-Hawthorn \nCEDA \nVictoria Windsor-Maple \nWIND \nJoseph Ash & Linda Birch \nASH \nEdward & Joan Maple \nMAPL \n","18 \n \n \n \n➜ Reminder: If a payee’s last name has been changed, for instance, due to marriage, advise \nthe payee to contact SSA. SSA will issue a new social security card reflecting the \npayee’s new name and will automatically send the IRS the new name. To change \nthe name shown on a social security card, the payee should complete SSA Form \nSS-5, Application for a Social Security Card. Form SS-5 is available at www.ssa. \ngov or by calling SSA at 1-800-772-1213 (TTY 1-800-325-0778) or by visiting a \nlocal SSA office. \n \n \n \nSole Proprietors (not including Single-Member LLCs) \nA sole proprietor must always use his/her individual name as the legal name of the business for IRS \npurposes. \n• \nThe name control consists of four alpha and/or numeric characters. \n• \nThe name control can have less, but no more than four characters. \n• \nThe hyphen (-) or a blank space are the only special characters allowed in the name control. \nThese characters cannot be in the first position of the name control. \n• \nWhen the taxpayer has a true name and a trade name, the name control is the first four \ncharacters of the individual’s last name. \n• \nWhen an individual’s two last names are hyphenated, the name control is the first four \ncharacters of the first last name. \n \nExamples - Sole Proprietors \nName \nName Control \nComment \nTrue Name: Arthur P. Aspen \nTrade Name: Sunshine Restaurant \nASPE \nThe name control for a sole \nproprietor's name is the first four \nsignificant characters of the last \nname. \nMaiden Name: Jane Smith \nMarried Name: Jane Smith Jones \nJONE \nWhen two last names are used \nbut are not hyphenated, the name \ncontrol is the first four characters \nof the second last name. When the \nlast name is hyphenated, the name \ncontrol is the first four characters of \nthe first last name. \nJane Smith-Jones \nSMIT \nElena de la Rosa \nDELA \nThe Spanish phrases \"de\", \"De\", \n\"del\", and \"de la\" are part of the \nname control. \nJuan Garza Morales \nGARZ \nFor Spanish names, when an \nindividual has two last names, \nthe name control is the first four \ncharacters of the first last name. \nMaria Lopez Moreno \nLOPE \nSunny Ming Lo \nLO \nFor last names that have only two \nletters the last two spaces will be \n\"blank\". \nBlanks may be present only as the \nlast three positions of the name \ncontrol. \nKim Van Nguyen \nNGUY \nVietnamese names will often have \na middle name of Van (male) or Thi \n(female). \n","19 \n \nPartnerships and Single-Member LLCs \nThe name control for a partnership will usually result in the following order of selection: \n1. For businesses “doing business as” (dba) or with a trade name, use the first four characters of \nthe dba or trade name. \n2. If there is no business or trade name, use the first four characters of the partnership name \n(even if it is an individual’s name, such as in a law firm partnership). \n3. Online receipt of EINs generates separate rules for the name control of partnerships. \n4. Whether received online or via paper, if the first word is “The,” disregard it unless it is followed \nby only one other word. \n5. If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, \n27, 45, 46, 47, 81, 82, 83, 84, 85, or 86), then the name control for a partnership is developed \nusing the first four characters of the primary name line. \n6. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86 \nthe name control for a partnership, results from the trade or business name of the partnership. \nIf there is no trade or business name, a name control results from the first four letters of \na partnership name. In the case of a list of partners followed by the word partnership or \nan abbreviation thereof, use the last name of the first partner on the original Form SS-4, \nApplication for Employer Identification Number. \n \n \n \nExamples - Partnerships \nName \nName Control \nRosie's Restaurant \nROSI \nBurgandy Olive & Cobalt Ptrs \nBURG \nThe Hemlock \nTHEH \nJohn Willow and James Oak Partnership (EIN assigned online) \nJOHN \nA.S. Green (The) Oak Tree \nOAKT \nK.L. Black & O. H. Brown \nBLAC \nBob Orange and Carol Black et al. Prs. Dba The Merry Go Round \nMERR \n","20 \n \nCorporations \nThe name control for a corporation is the first four significant characters of the corporate name. \n \nExamples - Corporations \nName \nName Control \nComment \nThe Meadowlark Company \nMEAD \nOmit the word \"The\" when followed \nby more than one word. \nThe Flamingo \nTHEF \nInclude the word \"The\" in the name \ncontrol when followed by only one \nword. \nGeorge Giraffe PSC \nGEOR \nCorporate name control rules apply \nif an individual name contains the \nabbreviations PC (Professional \nCorporation), SC (Small Corporation), \nPA (Professional Association), PS \n(Professional Service), or PSC \n(Personal Service Corporation). \nKathryn Canary Memorial Foundation \nKATH \nWhen the organization name contains \nthe words \"Fund\" or \"Foundation\", \ncorporate name control rules apply. \nBarbara J. Zinnia ZZ Grain \nZZGR \nWhen an individual name and a \ncorporate name appear, the name \ncontrol is the first four characters of \nthe corporate name. \n \nEstates, Trusts, and Fiduciaries \nThe name control for estates is the first four characters of the last name of the decedent. The last \nname of the decedent must have the word “Estate” after the first four characters in the primary name \nline. \nThe name control for trusts and fiduciaries results in the following: \n1. Name controls for individual trusts are created from the first four characters of the individual’s \nlast name. \n2. For corporations set up as trusts, use the first four characters of the corporate name. \n3. There are separate rules for the name control of trusts, depending on whether the EIN is an \nonline assignment. \n4. If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, \n45, 46, 47, 81, 82, 83, 84, 85, or 86), then the name control is developed using the first four \ncharacters of the first name on the primary name line. Ignore leading phrases such as “Trust \nfor” or “Irrevocable Trust.” \n5. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86 \nthen the name control for a trust or fiduciary account results from the name of the person in \nwhose name the trust or fiduciary account is established. \n","21 \n \nExamples - Estates, Trusts, and \nFiduciaries \nName \nName Control \nHoward J. Smith Dec'd \nHoward J Smith, Estate \nSMIT \nHoward J. Smith Dec'd \nHoward J Smith, Estate (EIN assigned online) \nHOWA \nMichael T Azalea Revocable Trust \nMichael T Azalea Rvoc Trust \nAZAL \nSunflower Company Employee Benefit Trust \nSUNF \nJonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online) \nPER \nTrust for the benefit of Bob Jones (EIN assigned online) \nBOBJ \nTrust for the benefit of Bob Jones \nJONE \n \nOther Organizations \nCompliance with the following will facilitate the computer programs in identifying the correct name \ncontrol: \n1. The only organization, which the filer will always abbreviate, is Parent Teachers Association \n(PTA). The name control will be “PTA” plus the first letter of the name of the state in which the \nPTA is located. \n2. The name control for a local or post number is the first four characters of the national title. \n3. Use the name control of the national organization name if there is a Group Exemption Number \n(GEN). \n4. For churches and their subordinates (for example nursing homes, hospitals), the name control \nconsists of the first four characters of the legal name of the church or subordinate. \n5. If the organization’s name indicates a political organization, use the individual’s name as the \nname control. \n6. The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words “stock \ncompany” or “corporation.” Therefore, if these words appear in a name line, these words \nwould move to the end of the name where the word corporation” would normally appear. \n \n \nExamples - Other Organizations \nName \nName Control \nParent Teachers Association Congress of Georgia \nPTAG \nChurch of All \nCHUR \nCommittee to Elect Patrick Dole: \nPATR \nGreen Door Kabushiki Kaisha \nGREE \n","22 \n \nX. WHERE TO CALL FOR HELP \nQuestions related to accessing CD/DVD (see parts XI and XII) or recreating Notice 972CG may \nbe directed to the Technical Service Operation (TSO) Centralized Call Site at 866-455-7438 (It is \nimportant to listen to all options before making your selection) or from outside the U.S. at 304- \n263-8700. Other questions and correspondence related to reasonable cause are to be sent to the \naddress provided on the notice. \nTo order Publication 1635, Understanding Your EIN; Form W-9, Request for Taxpayer Identification \nNumber and Certification; and/or Publication 15 (Circular E), Employer’s Tax Guide, call the IRS at \n800-829-3676. \nThe above referenced forms, publications, and additional information are also available on the IRS \nwebsite at www.irs.gov. \n \nXI. FORM 10301, CD ENCRYPTION CODE AUTHORIZATION FOR \nCP2100/972CG/972F NOTICES \nForm 10301 is used by filers of information returns to self-assign a Personal Identification Number \n(PIN) that will be used in conjunction with an encryption code (obtained by calling 866-455-7438) to \naccess the information contained on the CD/DVD. To obtain the form, select Forms & Instructions on \nwww.irs.gov. The form should be mailed to: \nInternal Revenue Service \n230 Murall Drive \nMail Stop 4360 \nKearneysville, WV 25430 \nIt may also be submitted via fax to: 877-477-0572 or from outside the U.S. 304-579-4105. \n \n➜ Note: \nIt will take the IRS five business days to process the forms upon receipt. \n \n \nXII. INSTRUCTIONS FOR READING CD/DVDs \nInformation about the CD/DVD \nPayers who filed in excess of 250 Incorrect TIN payee “B” records will have data delivered on a CD \n(for data files of 750Mb or less). Greater than 750Mb will be provided on a DVD. The correct reader \ntype is required to access the media (CD or DVD) type. \nThe files described below are on each CD/DVD: \n• \nI40642 Annnnn ** is the Payer A-Record file. 114 Characters. \n• \nI40642 Bnnnnn ** is all the Incorrect Payee B-Records. 222 Characters each. \n• \nI40642 Cnnnnn ** is the Payer C-Record file. 37 Characters. \n• \nA Copy of Publication 1586, Reasonable Cause Regulations & Requirements for Missing and \nIncorrect Name/TINs (including instructions for reading CD/DVDs) \n• \nInstructions for opening a CD/DVD \n• \nForm 10301, CD Encryption Code Authorization for CP 2100/972CG Notices \n** nnnnn is the CD/DVD transmittal number. \n","23 \n \nThe files are .txt files. Reading them with Notepad, word processing software, etc. will reflect the \nPipe Codes “I” as separate characters between each field. Opening them in Excel software will allow \nreading them as a delimited file setting the delimiters as pipes “I”. The files will be laid out without \nthe Pipe Codes “I”, exactly as laid out in prior year cartridges. \n \n \n➜ Note: \nIf using certain software, be careful to set or convert fields to text so that leading \nzeros are not truncated or blanked out. \n \n \n \nThe enclosed CD/DVD is encrypted for security purposes and an encryption code is needed to \nunlock it. The table below provides instructions on how to receive an encryption code and how to \nextract the files. \n \n \nStep \nAction \n \nGather the company name, the TIN, a primary or secondary contact, and your self- assigned PIN number. \nA Form 10301, CD Encryption Code Authorization for CP2100/972CG Notices, should have been \npreviously completed and submitted to the IRS. This form notifies the IRS of the self-selected PIN that will \nbe used. \n1 \nInsert the CD/DVD in the appropriate drive on your computer. \n \n \n2 \nCall the IRS at 866-455-7438 or 304-263-8700 to receive a random- generated encryption code. \nIf the \"Auto-Run\" feature is turned on, the system will bring up a pop-up window with the message: \n\"Please contact the IRS at 866 455-7438 or 304-263-8700 to receive an encryption code.\" \nIf \"Auto-Run\" is not turned on, the pop-up window will not appear, but the IRS must still be contacted at \n866-455- 7438 or 304-263-8700 to receive an encryption code. \n3 \nInput the random-generated encryption code by double-clicking on the .exe file on the CD/DVD. (The CD/ \nDVD contains only one file on the initial start-up.) \n4 \nPut in the random generated encryption code and click \"OK\". The next screen will provide instructions for \nbrowsing the folder tree and selecting where to extract the files. \n5 \nClick on \"OK\" to begin the process of extracting and importing the files. \nThe information can be imported into an existing database or into other types of databases. The \ninformation can also be accessed via an Excel spreadsheet or a similar type of software. However, \nwe have included instructions for importing the information into a Microsoft Office Access database \nbecause Access is capable of supporting a large file while some of the other software programs \nhave column or row limitations. \n \n \n➜ Note: \nThe Internal Revenue Service does not endorse or recommend the use of any \nparticular software. \n \n \n","24 \n \nImporting the CD/DVD to Access Information \nStep \nAction \n1 \nOpen a new Microsoft Office Access database from your start menu or open an existing Microsoft Access \ndatabase. \n2 \nSelect \"Create a new file\" \n \n3 \nIn \"New File\", select \"Blank database\". Choose where to save DVD information (i.e. \"Documents\"/ \n\"Desktop\" folder). Note: It is important to remember where this information is saved as this will be the \nfolder used to import the files later in the application. \n4 \nSelect \"Create\". A dialog box with \"(File name) Database\" appears. \n5 \nGo to \"File\" on the \"Toolbar\" and select \"Get External Data\" and \"Import\". \n6 \nIn \"Import\", browse drop down screen to location of text file. Select file. Under \"Files of Type\", browse \ndrop down screen and select \"Text File\". \n7 \nSelect the text file to import. \n8 \nClick \"Import\", which opens \"Import Text Wizard\". \n9 \nIn \"Import Text Wizard\", select \"Delimited\", then select \"Next\". \n10 \nSelect \"Other\" and insert a \"Pipe\" (\"Shift and Backslash\" keys- usually above \"Enter\" on the keyboard) in \nthe box next to \"Other\". Text qualifier should be \"{none}\". Select \"Next\". \n11 \nSelect \"In a New Table\". Select \"Next\". \n \n \n \n \n \n \n \n12 \nSelecting one column at a time, highlight the field in the \"Import Text Wizard\" table (shown below as \nField1, Field2, through Field15 (the \"Field Name\" box will change to match the name of the Field column \nthat is being highlighted) and ensure \"Text\" is selected as the \"Data Type\" for each Field. If not, change the \n\"Data Type\" field (using the dropdown screen) to \"Text\". This must be done in all 15 columns. Ensure that \nall 15 fields' \"Data Type\" is \"Text\". Accept all other defaults. (Note: At this time, you can name/ customize \neach field with the type of data that will be populated in it). \nSelect \"Next\". \nSelect \"No Primary Key\" (imports the data exactly). If \"Add primary key\" is selected, it will add a field in \nthe first column and will number the rows. Select \"Next\". \n\"Import to Table\" should have the name of the file. Select \"Finish\". \nAn \"Import Text Wizard\" box appears that says \"Finished importing file...\" Click on \"Ok\". Double click on \nTable Name. \nTable should appear. \nNote: To \"Auto Format\" each field, double click on the line in between the boxes. \n","25 \n \nRecord Layouts - CD/DVD \n \nPayer “A” Record-CD/DVD \nPosition \nField Title \nLength \nDescription and Remarks \n1 \nRECORD TYPE \n1 \nAN \"A\" WILL BE ENTERED \n2 \nPipe Code \n1 \n\"I\" \n3-17 \nACCESS KEY \n15 \nNUMBER USED BY THE IRS TO GROUP A PAYER'S \nINFORMATION RETURN TRANSMITTAL \n18 \nPipe Code \n1 \n\"I\" \n \n \n19-20 \n \n \nSERVICE CAMPUS \n \n \n2 \nTWO DIGIT SERVICE CAMPUS CODE \nBROOKHAVEN=19 \nCINCINNATI = 17 \nMEMPHIS = 49 \nOGDEN = 29 \nPHILADELPHIA = 28 \n21 \nPipe Code \n1 \n\"I\" \n22-30 \nPAYER'S TIN \n9 \nTHE NINE-DIGIT NUMBER ASSIGNED BY THE IRS \n31 \nPipe Code \n1 \n\"I\" \n32-71 \nPAYER'S NAME \n40 \nSELF-EXPLANATORY \n72 \nPipe Code \n1 \n\"I\" \n \n73-80 \nNUMBER OF \nDOCUMENTS \n \n8 \nTHE NUMBER OF INFORMATION RETURNS WITH MISSING \nAND INCORRECT TINS ASSOCIATED WITH THIS PAYER. IT \nWILL BE RIGHT JUSTIFIED AND ZERO FILLED \n81 \nPipe Code \n1 \n\"I\" \n \n82-89 \nBWH TIN STATUS \n1 CNT \n \n8 \nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH \nA BWH-TIN-STATUS-IND EQUAL TO \"1\" (SEE PAYER \"B\" \nRECORD). IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED \n90 \nPipe Code \n1 \n\"I\" \n \n91-98 \nBWH TIN STATUS \n2 CNT \n \n8 \nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \nBWH-TIN-STATUS-IND EQUALTO \"2\" (SEE PAYER \"B\" RECORD) \nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \n99 \nPipe Code \n1 \n\"I\" \n \n100-107 \nBWH TIN STATUS \n3 CNT \n \n8 \nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \nBWH-TIN-STATUS-IND EQUALTO \"3\" (SEE PAYER \"B\" RECORD) \nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \n108 \nPipe Code \n1 \n\"I\" \n109 \nFILLER \n1 \nBLANK FILLED \n110 \nPipe Code \n1 \n\"I\" \n111-114 \nTAX YEAR \n4 \nTAX YEAR DOCUMENTS WERE SUBMITTED \n","26 \n \nPayer “B” Record-CD/DVD \nPosition \nField Title \nLength \nDescription and Remarks \n1 \nRECORD TYPE \n1 \nA \"B\" WILL BE ENTERED \n2 \nPipe Code \n1 \n\"I\" \n3-11 \nTIN \n9 \nTHE PAYEE'S TIN \n12 \nPipe Code \n1 \n\"I\" \n \n13 \n \nBWH TIN STATUS \n \n1 \n\"1\" MISSING TIN \n\"2\" NOT CURRENTLY ISSUED \n\"3\" INCORRECT NAME/TIN \n14 \nPipe Code \n1 \n\"I\" \n15-19 \nTCC \n5 \nTRANSMITTER CONTROL CODE \n20 \nPipe Code \n1 \n\"I\" \n \n \n \n \n \n \n \n \n \n21-22 \n \n \n \n \n \n \n \n \n \nDOC TYPE \n \n \n \n \n \n \n \n \n \n2 \n\"02\" = Form 1042-S \n\"10\" = Form 1099-K \n\"25\" = Form 3921 \n\"26\" = Form 3922 \n\"32\" = Form W2-G \n\"50\" = Form 1097-BTC \n\"71\" = Form 1099-NEC \n\"75\" = Form 1099-S \n\"79\" = Form 1099-B \n\"80\" = Form 1099-A \n\"81\" = Form 1098 \n\"83\" = Form 1098-T \n\"84\" = Form 1098-E \n\"85\" = Form 1099-C \n\"86\" = Form 1099-G \n\"91\" = Form 1099-DIV \n\"92\" = Form 1099-INT \n\"93\" = Form 1099-LTC \n\"95\" = Form 1099-MISC \n\"96\" = Form 1099-OID \n\"97\" = Form 1099- PATR \n\"98\" = Form 1099-R \n23 \nPipe Code \n1 \n\"I\" \n24-43 \nACCT NUMB \n20 \nPAYEE'S ACCOUNT NUMBER FROM PAYER \n44 \nPipe Code \n1 \n\"I\" \n45-84 \nNAME LINE \n40 \nPAYEE'S NAME LINE 1 \n85 \nPipe Code \n1 \n\"I\" \n86-125 \nNAME LINE \n40 \nPAYEE'S NAME LINE 2 \n126 \nPipe Code \n1 \n\"I\" \n127-166 \nSTR. ADDRESS \n40 \nPAYEE'S STREET ADDRESS \n167 \nPipe Code \n1 \n\"I\" \n168-197 \nCITY \n30 \nPAYEE'S CITY \n198 \nPipe Code \n1 \n\"I\" \n199-200 \nSTATE CODE \n2 \nPAYEE'S STATE CODE \n201 \nPipe Code \n1 \n\"I\" \n202-206 \nZIP CODE \n5 \nPAYEE'S STATE CODE \n207 \nPipe Code \n1 \n\"I\" \n","27 \n \n \n208 \n \nTIN INDICATOR \n \n1 \n\"1\" = Payer indicated EIN \n\"2\" = Payer indicated SSN \n\"0\" = no TIN indicated \n209 \nPipe Code \n1 \n\"I\" \n210-213 \nFILLER \n4 \nBLANK FILLED \n214 \nPipe Code \n1 \n\"I\" \n215-222 \nSEQUENCE \n8 \nNUMBER OF THE RECORD AS IT APPEARED IN THE FILE \n \nPayer “C” Record-CD/DVD \nPosition \nField Title \nLength \nDescription and Remarks \n1 \nRECORD TYPE \n1 \nA \"C\" WILL BE ENTERED \n2 \nPipe Code \n1 \n\"I\" \n \n3-10 \nNUMBER OF \nDOCUMENTS \n \n8 \nTHE NUMBER OF INFORMATION RETURNS WITH MISSING \nAND INCORRECT TINS ASSOCIATED WITH THIS PAYER. IT \nWILL BE RIGHT JUSTIFIED AND ZERO FILLED \n11 \nPipe Code \n1 \n\"I\" \n \n12-19 \nBWH TIN STATUS \n1 CNT \n \n8 \nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH \nA BWH-TIN-STATUS-INDEQUAL TO\"1\" (SEE PAYER \"B\" \nRECORD). IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED \n20 \nPipe Code \n1 \n\"I\" \n \n21-28 \nBWH TIN STATUS \n2 CNT \n \n8 \nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \nBWH-TIN-STATUS-INDEQUAL TO\"2\" (SEE PAYER \"B\" RECORD) \nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \n29 \nPipe Code \n1 \n\"I\" \n \n30-37 \nBWH TIN STATUS \n3 CNT \n \n8 \nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \nBWH-TIN-STATUS-INDEQUAL TO\"3\" (SEE PAYER \"B\" RECORD) \nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \n \n"],"string":"[\n \"Reasonable Cause \\nRegulations & \\nRequirements for \\nMissing and Incorrect \\nName/TINs on \\nInformation Returns \\n(Including instructions for reading CD/DVDs) \\nPublication 1586 (Rev. 7-2023) Catalog Number 13597U Department of the Treasury Internal Revenue Service www.irs.gov \\n\",\n \"i \\n \\nTable of Contents \\nI. \\nINTRODUCTION ...................................................................................................................... 1 \\nPurpose .................................................................................................................................... 1 \\nApplicable Regulations ............................................................................................................. 1 \\nWhat’s New? ............................................................................................................................. 1 \\nII. \\nPENALTY FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS ................. 2 \\nIII. \\nREASONABLE CAUSE \\n............................................................................................................ 3 \\nIV. NOTICE 972CG, NOTICE OF PROPOSED CIVIL PENALTY \\n.................................................. \\n4 \\nProposed Penalty Notice .......................................................................................................... 4 \\nFederal Agencies: ..................................................................................................................... \\n4 \\nContents of Notice 972CG Include ........................................................................................... \\n4 \\nHow to Answer Notice 972CG \\n.................................................................................................. 5 \\nV. \\nMANNER OF TIN SOLICITATIONS \\n......................................................................................... 6 \\nInitial Solicitations by Electronic Means ……………………………………………………………. 6 \\nAnnual Solicitations by Mail........................................................................................................7 \\nAnnual Solicitations by Telephone. \\n........................................................................................... 7 \\nVI. ACTIONS FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS ................. \\n8 \\nInitial and Annual Solicitations - General Rules ........................................................................ 9 \\nMissing TINs \\n................................................................................................................ \\n……… 10 \\nIncorrect TIN \\n............................................................................................................................. 11 \\nExceptions to the Requirement for Two Annual Solicitations .................................................... 12 \\nComparison of IRS Payee Listing to Your Records ................................................................... 13 \\nVII. FORM W-2 SSN SOLICITATIONS \\n........................................................................................... 14 \\nVIII. INFORMATION RETURN PENALTY RATES .......................................................................... 14 \\n\",\n \"ii \\n \\nIX. IRS MATCHING PROCESS AND NAME CONTROLS ............................................................ 17 \\nIndividuals \\n................................................................................................................................. 17 \\nSole Proprietors (not including Single-Member LLCs) \\n.............................................................. 18 \\nPartnerships and Single-Member LLCs \\n.................................................................................... 19 \\nCorporations ………………………………………………………………………………………………20 \\nEstates, Trusts, and Fiduciaries ................................................................................................ 20 \\nOther Organizations \\n.................................................................................................................. 21 \\nX. \\nWHERE TO CALL FOR HELP ................................................................................................. 22 \\nXI. FORM 10301, CD ENCRYPTION CODE AUTHORIZATION FOR CP2100/972CG/972F \\nNOTICES \\n.................................................................................................................................. 22 \\nXII. INSTRUCTIONS FOR READING CD/DVDs ............................................................................ 22 \\nInformation about the CD/DVD \\n................................................................................................. 22 \\nRecord Layouts - CD/DVD........................................................................................................ 25 \\n\",\n \"1 \\n \\nI. INTRODUCTION \\nPurpose \\nThis publication: \\n• \\nProvides general information needed to avoid penalties under Internal Revenue Code (IRC) \\n6721 through IRC 6723 for information return documents that are filed or furnished with \\nmissing or incorrect taxpayer identification numbers (TINs). \\n• \\nDescribes the actions that must be taken, or should have been taken, to solicit (request) a TIN. \\n• \\nExplains the requirements for establishing reasonable cause. \\nApplicable Regulations \\nTreasury Regulations affecting all persons who may be subject to penalty for failure to comply with \\nthe information reporting requirements defined under IRC 6724(d) include, but are not limited to: \\n• \\n301.6721-1, Failure to file correct information returns \\n• \\n301.6722-1, Failure to furnish correct payee statements \\n• \\n301.6723-1, Failure to comply with other information reporting requirements \\n• \\n301.6724-1, Reasonable cause \\nOther regulations that apply to specific forms may supersede all or parts of these regulations. \\nExamples of such regulations include, but are not limited to: \\n• \\n1.6045-4, Information reporting on real estate transactions with dates of closing on or after \\nJanuary 1, 1991 (Form 1099-S, Proceeds From Real Estate Transactions) \\n• \\n1.6050H-2, Time, form, and manner of reporting interest received on qualified mortgage (Form \\n1098, Mortgage Interest Statement) \\n• \\n1.6050S-1, Information reporting for qualified tuition and related expenses (Form 1098-T, \\nTuition Statement) \\n• \\n1.6050S-3, Information reporting for payments of interest on qualified education loans (Form \\n1098-E, Student Loan Interest Statement) \\n• \\n1.6055-1, Information reporting for minimum essential coverage (Form 1095-B, Health \\nCoverage) \\n• \\n301.6056-1, Rules relating to reporting by applicable large employers on health insurance \\ncoverage offered under employer-sponsored plans (Form 1095-C, Employer-Provided Health \\nInsurance Offer and Coverage) \\nWhat’s New? \\n• \\nUpdated penalty rate tables in Part VIII to reflect new rates, including annual inflation \\nadjustments, for information returns required to be filed on or after January 1, 2024. Also \\nincluded reference to Revenue Procedure for added year’s rates. \\n• \\nFinal Treasury Regulations relating to Form 1095-B and Form 1095-C were recently \\npublished. 1.6055-1, Information reporting for minimum essential coverage became effective \\non December 15, 2022, and 301.6056-1, Rules relating to reporting by applicable large \\nemployers on health insurance coverage offered under employer-sponsored plans, was \\neffective March 8, 2023. \\n\",\n \"2 \\n \\nII. PENALTY FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS \\nIRC 6721, Failure to file correct information returns, imposes a penalty per return for each of the \\nfollowing failures related to information returns defined under IRC 6724(d)(1): \\n• \\nFailure to file, \\n• \\nFiled with a missing/incorrect TIN (or other missing or incorrect information), \\n• \\nFiled untimely, \\n• \\nFiled on paper when electronic filing was required (incorrect media), \\n• \\nFiled in an incorrect format, (unprocessable), or \\n• \\nAny combination of the above. \\nOnly one penalty is imposed with respect to a single information return, even if there is more than \\none failure with respect to the return. If there are multiple failures on the same information return, \\nonly the highest penalty amount will be imposed under IRC 6721. For example, if a Form 1099-B \\nwas filed 30-days late ($50 penalty for tax year 2021) with an incorrect TIN that was not corrected \\nby August 1st of the filing year ($280 penalty for tax year 2021), then only a $280 penalty will be \\nimposed. If reasonable cause relief is accepted for the incorrect TIN and the TIN penalty is \\nwaived, the late filing penalty ($50) may still apply and be imposed if reasonable cause relief for \\nthis failure is not granted. \\nNote that the penalty under IRC 6722, Failure to furnish correct payee statements, may be imposed \\nin addition to the IRC 6721 penalty if, for example, a return was filed late, and the payee statement \\nwas furnished late. Notice 972CG only proposes a penalty under IRC 6721. \\nThe maximum penalty that may be imposed for one person for all such failures in a calendar year \\ndepends on the year in which the return is due. See Section VIII for details on information return \\npenalty rates. \\n \\n \\n➜ Note: \\nThere are no maximum penalty limitations for failures that are due to intentional \\ndisregard. \\n \\n \\n \\nRefer to Part VIII for the applicable penalty rates and maximum penalty amounts depending \\non when the return is due. These penalty rates and maximum penalty amounts are subject to \\ninflation increases as required by IRC 6721(f) for returns due on or after January 1, 2016. \\nDe minimis rule for corrections: \\nEven though the filer cannot show reasonable cause, the penalty for failure to file correct information \\nreturns will not apply to a certain number of returns if the filer: \\n• \\nFiled those information returns timely, \\n• \\nEither failed to include all the information required on a return or included incorrect \\ninformation, and \\n• \\nFiled corrections by August 1st of the filing year \\nIf the filer meets all these conditions, the penalty for filing incorrect returns will not apply to the \\ngreater of 10 information returns or ½ of 1% (0.005) of the total number of information returns the \\nfiler is required to file for the calendar year. \\n \\n \\n \\n\",\n \"3 \\n \\n \\n \\n➜ Note: \\nDe minimis rule does not apply to returns that are not due on February 28 or March \\n15, for example Form 8300. However, returns that are not due on February 28 or \\nMarch 15 are included in the total number of all information returns that the filer is \\nrequired to file during a year for purpose of calculating the number of returns subject \\nto the de minimis rule. See Treas. Reg. 301.6721-1(d)(4). \\n \\n \\n \\n \\nSafe harbor exceptions for de minimis dollar amount errors: \\nUnder the de minimis error safe harbor exceptions, the filer is not required to correct an error on an \\ninformation return or payee statement to avoid penalties for failure to file a correct information return \\nor a correct payee statement if the error relates to any incorrect dollar amount and is no more than \\n$100 ($25 for tax withheld). This safe harbor applies to any individual error within the de minimis \\namounts. \\nIRC 6721(c)(3)(B) and 6722(c)(3)(B) allow payees to elect that the de minimis error safe harbor \\nexceptions not apply and thereby request that the filer provide them with corrected statements. If \\nthe payee makes this election, the penalties for incorrect information will continue to apply to the \\nfiler and the filer must provide a corrected information return and payee statement as necessary. See \\nNotice 2017-09, 2017-4 I.R.B. 542. \\n \\nIII. REASONABLE CAUSE \\nTo show that the failure to include a correct TIN was due to reasonable cause and not willful neglect, \\nfilers must establish both that they acted in a responsible manner both before and after the failure \\noccurred and that: \\n• \\nThere were significant mitigating factors with respect to the failure (for example, an established \\nhistory of filing information returns with correct TINs), or \\n• \\nThe failure was due to events beyond the filer’s control (for example, actions of the payee or \\nany other person). \\nExcept as otherwise stated in this publication, acting in a responsible manner for missing and \\nincorrect TINs generally includes making an initial solicitation (request) for the payee’s name and TIN \\nand, if required, annual solicitations. \\nMitigating factors or events beyond the filer’s control alone are not sufficient to establish reasonable \\ncause. Upon receipt of the newly provided TIN, it must be used on any future information returns \\nfiled. Refer to Treas. Reg. 301.6724-1 for all reasonable cause guidelines. \\n\",\n \"4 \\n \\n \\n \\n \\n➜ Note: \\nEmployers may use the Social Security Administration’s (SSA) Social Security Number \\n(SSN) verification systems to verify the employee’s name and SSN, but there is no \\nInternal Revenue Service (IRS) requirement to do so. The option is useful for \\nemployers to identify potential discrepancies and correct SSNs before receiving a \\npenalty notice. For more information, go to www.socialsecurity.gov/employer. \\n \\nTIN Matching is also available as part of the Internet based pre-filing e-services \\nthat allows “authorized payers of payments subject to backup withholding” the \\nopportunity to match Form 1099 payee information against IRS records prior to \\nfiling information returns. For more information, go to https://www.irs.gov/tax- \\nprofessionals/taxpayer-identification- number-tin-matching. \\n \\n \\n \\nIV. NOTICE 972CG, NOTICE OF PROPOSED CIVIL PENALTY \\nProposed Penalty Notice \\nNotice 972CG proposes an IRC 6721(a) penalty for information returns that were filed late, filed \\non incorrect media, filed with a missing or incorrect TIN, or a combination of these failures. \\nFor information returns filed with missing or incorrect TINs, Notice 972CG includes a list of the \\ninformation returns filed with missing or incorrect name/TIN combinations. \\n \\nFilers should compare this list with their records to determine if: \\n• \\nAppropriate action was taken in the year for which the penalty is being proposed (see Part VI) \\nto meet the requirements for establishing reasonable cause. \\n• \\nAn annual solicitation must be made in the current year to avoid penalties in future years. \\n \\n \\n➜ Note: \\nFilers must provide a separate written explanation to substantiate a reasonable cause \\nwaiver for proposed penalties related to late filing and/or failure to electronically file \\ninformation returns. \\n \\n \\n \\nFederal Agencies: \\nPenalties and interest are not asserted against federal agencies per Policy Statement 20-2. In lieu \\nof Notice 972CG, federal agencies receive Notice 972F with a listing of the information returns filed \\nwith missing or incorrect TINs so they can take appropriate actions to solicit for the correct TINs for \\nfuture filings. \\nContents of Notice 972F for Federal Agencies: \\n• \\nA list of the information returns filed with missing or incorrect name/TIN combinations. \\nAlthough federal agencies are not legally required to respond to the Notice 972F, they should be sure \\nto abide by the same solicitation rules to obtain a correct TIN and backup withhold when required. \\n \\nContents of Notice 972CG Include \\n• \\nAn explanation of the proposed penalty, \\n• \\nAn explanation of how to respond to the notice, \\n\",\n \"5 \\n \\n• \\nA record of each submission considered in the total penalty, including the form type, date \\nreceived (if not timely filed), whether the returns were original or corrected, the transmitter \\ncontrol code (for electronic filers), and the type of penalty that applies (or penalties that apply) \\nsuch as late, incorrect TINs, etc., \\n• \\nA list of the information returns filed with missing or incorrect name/TIN combinations so the \\nfiler can reconcile with the filer’s records, \\n• \\nA summary of the proposed penalty, which takes into consideration all penalties proposed, \\nand the maximum penalty amount that can be assessed under IRC 6721(a), \\n• \\nA response page, and \\n• \\nA payment/correspondence slip. \\nHow to Answer Notice 972CG \\n• \\nThe notice must be answered within 45 calendar days (60 calendar days for foreign filers) \\nfrom the notice date. \\n• \\nIf more time is needed, submit a written request to the address listed on the notice before the \\nend of the 45 or 60- day period. \\n• \\nSend in the portion of the payment/correspondence slip that is appropriate to the filer’s \\nresponse (i.e., fully agreeing, partially agreeing, or totally disagreeing with the proposed \\npenalty). Sign in the space provided and submit payment if the filer fully or partially agrees to \\nthe proposed penalty. \\n• \\nIn seeking a waiver of the proposed penalty, the filer must submit a written statement that: \\n1. States the specific provision under which the waiver is being requested (for example: \\nevent beyond filer’s control), see Treas. Reg. 301.6724-1(b) and (c). \\n2. Sets forth all the facts alleged as the basis for reasonable cause and that the filer acted \\nin a responsible manner (for example: specifies that the applicable solicitation (initial, first \\nannual, second annual, etc.) for each missing/ incorrect TIN took place in the time and \\nmanner required by regulations. See part VI for more information on TIN solicitation rules, \\nas well as Treas. Reg. 301.6724-1(e) & (f)). \\n3. Contains the signature of person required to file the return. \\n4. Contains the declaration that it is made under penalties of perjury. \\n• \\nDo not submit copies of the TIN solicitations unless requested. \\n• \\nThe IRS may issue Letter 1948C to ask for additional explanation or information to support \\nthe request to waive the proposed penalty. If the filer doesn’t respond by the time indicated in \\nthe Letter 1948C, the IRS will deny the waiver request and assess the proposed penalty. \\n• \\nIf reasonable cause is established, IRS will issue Closing Letter 6304C stating that the \\nexplanation given was accepted and the applicable penalty will not be assessed. \\n• \\nIf the filer’s written statement does not establish reasonable cause, or only partially \\nestablishes reasonable cause, a penalty will be assessed. The IRS will send Letter 854C \\nexplaining the reason for the denial, including the filer’s appeal rights. The assessment will \\ngenerate a balance due notice (CP15 or CP215) including appeal rights. \\n• \\nNo response to the Notice 972CG within 45 calendar days (60 calendar days for foreign filers) \\nwill result in assessment of the full amount of the proposed penalty and generate a balance \\ndue notice (CP15 or CP215) including appeal rights. \\n\",\n \"6 \\n \\n \\n \\n➜ Note: \\nInterest accrues on the balance due from the date of the CP15/CP215 Notice (unless \\nthe penalty is paid within a specified number of days stated on the CP15/CP215 \\nNotice) and continues to accrue until the balance is fully paid. Interest charged on any \\npenalty amount that is later decreased will be reduced accordingly. \\n \\n \\n \\nV. MANNER OF TIN SOLICITATIONS \\nPayers are required to solicit the TINs of payees to meet reasonable cause criteria as acting in a \\nresponsible manner to avoid information reporting penalties. Generally, a solicitation is a request \\nmade by a payer to a payee to furnish a correct TIN. An initial solicitation for a payee’s correct \\nTIN must be made at the time an account is opened (or a relationship initiated) unless the payer \\nalready has the payee’s TIN and uses that TIN for all transactions with the payee. The solicitations \\nmay be made by oral or written request or by electronic communications, depending on how the \\naccount is opened or relationship established. Where a payee’s TIN is missing or incorrect after the \\ninitial solicitation, the payer generally will need to conduct annual solicitations for a correct TIN to \\nobtain a waiver for reasonable cause. See Treas. Reg. 301.6724-1(e)(1), (f)(1). For purposes of these \\nprocedures, a requester is anyone required to file an information return. A payee is anyone required \\nto provide a TIN to the requester. \\nA payer that receives backup withholding notices reporting missing/incorrect payee TINs (CP2100 or \\nCP2100A) must make solicitations (sending “B notices” to payees) pursuant to the backup \\nwithholding rules (Treas. Reg. 31.3406(d)-5). If the payer also receives penalty notices 972CG for \\nmissing/incorrect TINs under IRC 6721 for the same payees either during the same calendar year or \\nwith respect to information returns filed for the same tax year, and the payer has sent the required \\nB notices to the payees, the payer is not required to also make annual solicitations for correct TINs \\npursuant to IRC 6724. See Publication 1281, Backup Withholding on Missing and Incorrect Name/ \\nTINs (including Instructions for Reading Tape Cartridges and CD/DVD Formats). \\n \\nInitial Solicitations by Electronic Means \\nRequesters may establish an electronic system for payees to receive and respond to initial TIN \\nsolicitations. This also includes responding to and receiving solicitations by fax. Generally, the \\nelectronic system must: \\n1. Ensure the information received is the information sent and document all occasions of user \\naccess that result in the submission. \\n2. Be reasonably certain the person accessing the system and submitting the form is the person \\nidentified on the Form W-4, W-9 or W-9S. \\n3. Provide the same information as required by the paper Form W-4, W-9 or W-9S. \\n4. Require as the final entry in the submission to the requester an electronic signature by the \\npayee whose name is on the Form W-4, W-9 or W-9S that authenticates and verifies the \\nsubmission. \\n5. Be able to supply a hard copy of the electronic Form W-4, W-9 or W-9S if requested by the \\nIRS. \\n6. For Forms W-4, the signature must be under penalty of perjury. The electronic system \\nmust inform the employee that he or she must make a declaration contained in the perjury \\nstatement and that the declaration is made by signing the Form W-4. See Treas. Reg. \\n31.3402(f)(5)-1(c)(2)(iii) for more information. \\n7. For Forms W-9 and W-9S that are required to be signed, the electronic system must provide \\n\",\n \"7 \\n \\nfor an electronic signature and a penalty of perjury statement. See Instructions for the \\nRequester of Form W-9 for more information. \\n \\n \\n➜ Note: While the filer may establish an electronic system to receive Forms W-4 from the filer’s \\nemployees, the filer should make a paper option reasonably available upon request to any \\nemployee who has a serious objection to using the electronic system or whose access to or \\nability to use the system may be limited (for example, as a result of a disability).\\nGenerally, annual solicitations may be made in one of the following ways: \\n \\nAnnual Solicitations by Mail \\nAnnual solicitations by mail must include three items to the payee: \\n1. A letter stating that the payee must provide an accurate TIN and that failure to do so may \\nresult in a $50 penalty under IRC 6723. \\n2. Form W-9, Request for Taxpayer Identification Number and Certification, as applicable (or \\na substitute document that is substantially similar to Form W-9). See Publication 1281 for \\ndetailed instructions for Form W-9. \\n3. A return envelope, which may be (but is not required to be) postage prepaid. \\nIf the annual solicitation is for a missing or incorrect name/TIN required to be reported on Form \\n1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance \\nContracts, etc., then Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payment or \\nForm W-4R, Withholding Certificate for Nonperiodic Payments and Eligible Rollover Distributions, \\nmay be included along with Form W-9. \\nIf the annual solicitation is for a missing or incorrect Social Security Number (SSN) required to \\nbe reported on Form W-2, Wage and Tax Statement, then Form W-4, Employee’s Withholding \\nCertificate, may be used. \\nIf the annual solicitation is for a missing or incorrect SSN required to be reported on Form 1098-E, \\nStudent Loan Interest Statement, or Form 1098-T, Tuition Statement, then Form W-9S, Request for \\nStudent’s or Borrower’s Taxpayer Identification Number and Certification, may be used. \\n \\nAnnual Solicitations by Telephone \\nIn general, an annual solicitation may be made by telephone if the solicitation procedure is designed \\nand carried out in a manner that is conducive to obtaining the payee’s TIN. However, telephone \\nsolicitations do not apply for missing or incorrect TINs on certain forms such as Form 1098-E and \\nForm 1098-T. A telephone solicitation may be conducted by: \\n1. Calling each payee with a missing or incorrect name/TIN combination and speaking to an \\nadult member of the household, or to an officer of the business or organization. \\n2. Requesting the payee’s TIN. \\n3. Informing the payee of the $50 penalty under IRC 6723 if the TIN is not provided. \\n4. Maintaining contemporaneous records showing that the solicitation was properly made. \\n5. Providing the records to the IRS, if requested. \\n \\n \\n➜ Note: \\nAn annual solicitation is not required to be made for a year if no payments were made \\nto the account for such year or if no information return is required to be filed for the \\naccount for the year. \\n \\n \\n\",\n \"8 \\n \\nVI. ACTIONS FOR MISSING TINS AND INCORRECT NAME/TIN COMBINATIONS \\nTINs can be an SSN, an Employer Identification Number (EIN), an Individual Taxpayer Identification \\nNumber (ITIN), or an Adoption Taxpayer Identification Number (ATIN). SSA assigns SSNs. IRS assigns \\nEINs, ITINs, and ATINs. \\nIf a TIN is not provided or is obviously incorrect, it is considered missing. TINs lacking nine numerical \\ndigits or containing alpha characters are considered obviously incorrect. A name/TIN combination is \\nincorrect when it does not match or cannot be found on IRS files that contain EINs, SSNs, ATINs, and \\nITINs. \\n\",\n \"9 \\n \\nInitial and Annual Solicitations - General Rules \\n \\n \\nMissing TINs \\nIncorrect TINs \\nInitial Solicitation \\n• Must be made at the time \\nan account is opened or \\nrelationship established, unless \\nthe payer already has the \\npayee’s TIN and uses that TIN \\nfor all accounts of the payee. \\n• If a TIN is not received as a \\nresult of an initial solicitation, \\nthe filer is required to make up \\nto two annual solicitations until \\na TIN is obtained. \\n• Must be made at the time an \\naccount is opened or relationship \\nestablished unless the payer \\nalready has the payee’s TIN and \\nuses that TIN for all accounts of \\nthe payee. \\n• No additional solicitation is \\nrequired after the filer receives \\nthe TIN unless the IRS, or broker, \\nnotifies the filer that the TIN is \\nincorrect. \\nFirst Annual \\nSolicitation \\n• Must be made if a TIN is not \\nreceived as a result of an initial \\nsolicitation. \\n• Must be made on or before \\nDecember 31 of the year in \\nwhich the account is opened \\nor relationship established (for \\naccounts opened or relationship \\nestablished before December) \\nor January 31 of the following \\nyear (for accounts opened or \\nrelationship established in the \\npreceding December) (“annual \\nsolicitation period”). \\n• Must be made if filer has been \\nnotified of an incorrect TIN, \\nwhether by a broker or by the IRS \\n(in a backup withholding notice \\n(CP2100/ CP2100A), or penalty \\nnotice (Notice 972CG)). \\n• If notified by penalty notice, the \\nannual solicitation must be made \\non or before December 31 of the \\nyear in which the filer is notified \\nor by January 31 of the following \\nyear if notified in the preceding \\nDecember. If notified by backup \\nwithholding notice, solicitations \\nmust be made pursuant to the \\nrules in IRC 3406. See Pub. 1281. \\n• If a backup withholding notice \\nis received related to the same \\npayee in the same year as the \\npenalty notice, or related to an \\ninformation return for the same \\ntax year, and the filer sent the \\nrequired B notice under IRC 3406, \\nan additional solicitation is not \\nneeded under IRC 6724. \\nSecond Annual \\nSolicitation \\n• Must be made if a TIN is not \\nreceived as a result of the first \\nannual solicitation. \\n• Must be made after the \\nexpiration of the annual \\nsolicitation period and on or \\nbefore December 31 of the \\nyear immediately succeeding \\nthe calendar year in which \\nthe account is opened or \\nrelationship established. \\n• Must be made if filer is notified in \\nany year following the year of the \\nfirst annual solicitation that the \\naccount of a payee contains an \\nincorrect TIN. \\n• Must be made on or before \\nDecember 31 of the year in which \\nthe filer is notified of an incorrect \\nTIN. \\n\",\n \"10 \\n \\n \\n \\n➜ Reminder: To claim reasonable cause based on appropriately conducting the required \\nsolicitation, the solicitation that took place must be for the tax year that the \\npenalty is being proposed. Example: A filer appropriately made the initial \\nsolicitation during 2021 and included the TIN provided by the payee on the 2021 \\ninformation return. In 2023, the IRS sent a Notice 972CG to the filer proposing a \\npenalty for filing the 2021 information return with an incorrect TIN. The penalty \\ngenerally would be waived because the filer could show it acted in a responsible \\nmanner for 2021. The filer made the first annual TIN solicitation in 2023 after \\nhaving been notified by the IRS and filed the 2023 information return using a \\nnewly provided TIN from the payee. The filer can show they acted in a responsible \\nmanner for 2023 if another TIN penalty is proposed for 2023 in a future year. \\n \\n \\n \\nMissing TINs \\nSpecial Missing TIN solicitation rules: \\nThe following requirements apply to payee accounts with missing TINs for payments of designated \\ndistributions reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or \\nProfit-Sharing Plans, IRAs, Insurance Contracts, etc.: \\n1. Complete an initial solicitation. \\n2. Complete a first annual solicitation if a TIN is not received as a result of the initial solicitation, \\nas General Rules above described. \\n3. Complete a second annual solicitation if a TIN is not received as a result of the first annual \\nsolicitation. See General Rules above for the time frame for the second annual solicitation. \\n4. Withhold from the taxable portion of any payment that is a designated distribution and is \\nsubject to withholding if a response is not received as a result of the initial solicitation. The \\nrate of withholding depends upon the type of payment made. \\n \\nReporting entities filing Form 1095-B, Health Coverage will not be subject to penalties for failure to \\nreport a TIN if date of birth is provided when a TIN is not available, see Treas. Reg. 1.6055-1(e) \\neffective December 15, 2022, or they comply with the requirements of Treas. Reg. 301.6724-1(e). \\n \\n \\n➜ Note: \\nTIN solicitations made to the responsible individual for a policy or plan are treated as \\nTIN solicitations of every covered individual on the policy. \\n \\nAdditionally, a reporting entity is not required to solicit a TIN from an individual whose coverage is \\nterminated. \\n \\n \\n➜ Reminder: If a TIN is received from the payee, include it on any future information returns \\nfiled for that payee. A correction for a return with a missing TIN is not required to \\nbe filed unless also correcting a money amount. However, an employer should file \\na Form W-2c, Corrected Wage and Tax Statement, even if the employer is only \\nfiling Form W-2c to report an employee’s SSN. \\n \\n \\n \\n \\n\",\n \"11 \\n \\nIncorrect TINs \\nSpecial Incorrect TIN Solicitation Rules: \\nA filer of the information return required under Treas. Reg. 1.6055-1 may receive an error message \\nfrom the IRS indicating that a TIN and name provided on the return do not match IRS records. \\nAn error message is neither a Notice 972CG nor a requirement that the filer must solicit a TIN in \\nresponse to the error message. \\nThe following requirements apply to payee accounts with incorrect TINs for payments of designated \\ndistributions reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or \\nProfit-Sharing Plans, IRAs, Insurance Contracts, etc. For payee accounts with incorrect TINs: \\n1. Complete an initial solicitation, as previously described. \\n2. Complete a first annual solicitation within 30 business days from the date on which the Notice \\n972CG is received. \\n3. Continue to treat as valid any withholding election the payee previously made on the originally \\ncompleted Form W- 4P, Withholding Certificate for Pension or Annuity Payments (or a \\nsubstitute form), if the payee responds to the first annual solicitation within 45 calendar days \\nconfirming that the name/TIN combination is correct. \\n4. Disregard any existing withholding election based on the prior name/TIN combination if \\nthe payee responds to the first annual solicitation within 45 calendar days and furnishes a \\ndifferent name/TIN combination. In order to notify the payer regarding the amount, if any, of \\nincome tax to be withheld from future designated distributions, the payee must submit a new \\nwithholding election by completing Form W-4P, Form W-4R or a substitute form. This new \\nwithholding election will be effective on the date provided in the sample notice in Treas. Reg. \\n35.3405-1T, Q&A D-21, i.e., no later than the January 1, May 1, July 1, or October 1 after \\nit is received, provided that it is received at least 30 days before that date. Withhold from \\nany periodic payments made before receiving the new withholding election using the wage \\nwithholding rate for a married individual claiming three withholding allowances. \\n5. Withhold from any subsequent payments that are designated distributions subject to \\nwithholding if the payee does not respond to the first annual solicitation within 45 calendar \\ndays. Alternatively, upon receipt of a Notice 972CG notifying the payer of incorrect name/ \\nTIN combinations, disregard any prior withholding election made by the payees whose name/ \\nTIN combinations are identified as incorrect in the Notice 972CG. In that event, the payer \\nshould consider these payees as having no withholding election in effect until receipt of new \\nwithholding elections on Form W-4P (or substitute form). \\n6. Complete a second annual solicitation within the same time frame as required for the first \\nannual solicitation when notified of an incorrect name/TIN combination in any calendar year \\nfollowing the first notification. \\n\",\n \"12 \\n \\nReporting entities filing Form 1095-B, Health Coverage, or Form 1095-C, Employer-Provided Health \\nInsurance Offer and Coverage, will not be subject to penalties for the inclusion of an incorrect TIN if \\nthey comply with the requirements of Treas. Reg. 301.6724-1(f). \\n \\n \\n➜ Note: \\nTIN solicitations made to the responsible individual for a policy or plan are treated as \\nTIN solicitations of every covered individual on the policy. \\n \\n \\n \\nAdditionally, a reporting entity is not required to solicit a TIN from an individual whose coverage is \\nterminated. \\n \\n \\n➜ Reminder: If a corrected TIN is received from the payee, include it on any future information \\nreturn filed for that payee. A correction for a return with an incorrect TIN is not \\nrequired unless also correcting a money amount. However, an employer should \\nfile a Form W-2c, Corrected Wage and Tax Statement, even if the employer is only \\nfiling Form W-2c to correct an employee’s SSN. \\n \\n \\n \\nIn addition to the forms referenced in Part V, the following is a list of other forms commonly used for \\nannual solicitations: \\n• \\nForm W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax \\nWithholding and Reporting (Individuals), or a substitute, to solicit the TIN for a nonresident \\nalien, foreign entity, or exempt foreign person not subject to certain U.S. information return \\nreporting or backup withholding \\n• \\nForm W-8ECI, Certificate of Foreign Person’s Claim that Income is Effectively Connected With \\nthe Conduct of a Trade or Business in the United States \\n• \\nForm W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United \\nStates Tax Withholding and Reporting \\n• \\nForm W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain \\nU.S. Branches for United States Tax Withholding and Reporting \\n \\nExceptions to the Requirement for Two Annual Solicitations \\nIn most cases, following the preceding rules will meet the requirements for acting in a responsible \\nmanner for reasonable cause for a penalty related to missing/incorrect TINs. However, there are \\nexceptions to the requirement for two annual solicitations: \\n \\n1. For Form 1098, Mortgage Interest Statement, a solicitation must be made annually until \\nreceipt of the TIN of the payee of record. \\n2. For Form 1099-S, Proceeds from Real Estate Transactions, an initial solicitation must be \\ncompleted by the due date of the related real estate closing. No additional solicitation is \\nrequired. \\n3. For Form 1098-E, Student Loan Interest Statement, a solicitation must be made each year \\nduring which any person engaged in a trade or business that receives from any payer interest \\npayments that aggregate $600 or more for any calendar year on one or more qualified \\neducation loans. \\n\",\n \"13 \\n \\n4. For Form 1098-T, Tuition Statement, a solicitation must be made each year during which the \\ninstitution or insurer receives payments for qualified tuition and related expenses or makes \\nreimbursements, refunds, or reductions of such amounts with respect to the individual. \\nHowever, educational institutions that fail to include the TIN of a student on Form 1098-T \\nwill not be subject to penalties under IRC 6721 and IRC 6722 if they certify, under penalty \\nof perjury, as required by Form 1098-T, that they have complied with the requirements for \\nobtaining the student’s TIN. \\n5. If an account is closed in the same year in which a penalty notice is received for that account, \\ndo the required solicitation if reportable payments were paid to the account in that year, or if \\notherwise required to file a return for that account for that year. \\n6. If a backup withholding notice (CP2100/CP2100A) is received for an incorrect payee name \\nand/or TIN, the payer must follow the backup withholding rules under IRC 3406 for sending \\nB notices to the payee. If the payer also receives a penalty notice for an incorrect TIN, for the \\nsame payee, either during the same calendar year or for information returns filed for the same \\nyear, and the payer has sent the required B notices under the backup withholding rules, the \\npayer is not required to also make annual solicitations for correct TINs pursuant to IRC 6724. \\nSee Publication 1281 for more information related to CP2100/CP2100A. \\n7. If the filer fails to make one or more of the required solicitations, the filer may make two \\nconsecutive annual solicitations in subsequent years (“make-up solicitations”). \\n \\nComparison of IRS Payee Listing to Your Records \\n1. Compare the listing of incorrect TINs with existing records to determine if the name/ TIN \\ncombinations agree or disagree with those records. \\n2. If the name/TIN combination on the listing agrees with the records, do the required solicitation. \\n3. If the name/TIN combination on the listing disagrees with the records, a solicitation is not \\nrequired. Determine if: \\na. An error in the name/TIN combination was made when filing the information return. If so, \\ninclude the correct name/TIN combination on any future information returns filed. File a \\nForm W-2c, Corrected Wage and Tax Statement, even if the employer is only filing Form \\nW-2c to correct an employee’s SSN. \\nb. The name/TIN combination was updated in the records after the information return was \\nfiled. If it was, include it on any future returns and file a Form W-2c even if only filing Form \\nW-2c to correct an employee’s SSN. \\nc. The information was incorrectly read by IRS during processing. If so, notate on the \\nrecords and take no further action. \\n \\n \\n➜ Reminder: A filer required to report federal tax withholding on Form 945 is required to use the \\nsame EIN when the associated information returns are filed. \\n \\n \\n\",\n \"14 \\n \\nVII. \\nFORM W-2 SSN SOLICITATIONS \\nIn general, the solicitation rules with respect to missing or incorrect TINs on Form W-2 are the same \\nas discussed in sections V and VI. An employer must make an initial solicitation for the employee’s \\nSSN at the time the employee begins work. The initial solicitation of the employee’s SSN may be \\nmade in person, by oral request, or by written request. The SSN may also be requested through \\nother communications, by mail, telephone, or electronic means. The employer may rely in good \\nfaith on the number provided by the employee and use it when filling out the employee’s Form W-2. \\nEmployees are required to complete Form I-9, Employment Eligibility Verification, to establish that \\nthey are legally eligible to work in the U.S. \\nAn employer has an obligation to ask for Form W-4 from a new employee. Under IRC 3402(f)(2)(A), \\non commencement of employment, an employee must provide a signed Form W-4 (or a substitute \\nform) stating the number of withholding exemptions claimed by the employee. \\nSince the employee is required to furnish Form W-4 to the employer on commencement of \\nemployment, Form W-4 may be used as the initial solicitation of the employee’s SSN. An employer \\nwho retains the Form W-4 in its records will be able to document that an initial solicitation of a TIN \\nwas made, verifying that it acted in a responsible manner. \\nEmployers may use the SSA’s SSN verification systems to verify the employee’s name and SSN, \\nbut there is no IRS requirement to do so. The option is useful for employers to identify potential \\ndiscrepancies and correct SSNs before receiving a penalty notice. For more information, go to \\nwww.socialsecurity.gov/employer. \\nGenerally, SSA and IRS records are consistent. However, it is important to note that the database \\nused by SSA to match names and SSNs may not be identical to the IRS database. IRS penalty \\nnotices relating to mismatched TINs are based and issued exclusively on IRS system information. \\nMismatches reported under SSA verification systems are not considered IRS notices and do not \\ntrigger any further solicitation requirements under IRS rules for reasonable cause waivers. However, \\nif an employer receives a mismatch notice from SSA, the employer may wish to re-solicit the \\nemployee’s SSN and try to obtain correct information prior to filing the Form W-2. \\n \\n \\nVIII. INFORMATION RETURN PENALTY RATES \\nThe Trade Preferences Extension Act (TPEA) of 2015, section 806, increased the IRC 6721 and IRC \\n6722 base penalty rates from $100 to $250 for each return that failed to comply with information return \\nfiling requirements. The calendar year maximum penalties for both large and small businesses also \\nincreased. In addition, IRC 6721(f) and IRC 6722(f) provide for annual inflationary adjustments to the \\nIRC 6721 and IRC 6722 penalty rates and calendar year maximum penalties for returns required to be \\nfiled and furnished on or after January 1, 2016.\\n\",\n \"15 \\n \\nIRC 6721 & IRC 6722 - Large Businesses with Gross Receipts of More Than $5 Million and \\nGovernment Entities (Other Than Federal Entities) \\n(Average annual gross receipts for the most recent 3 taxable years) \\nTime of correct filing \\nNot more than 30 \\ndays late \\n31 days late - \\nAugust 1 \\nAfter August 1 \\nIntentional \\ndisregard \\nDue 01-01-2024 thru \\n12-31-2024 \\n(with inflation adjustments \\nRev. Proc. 2022-38) \\n$60 per return or \\nstatement \\n$630,500 maximum \\n$120 per return or \\nstatement \\n$1,891,500 maximum \\n$310 per return or \\nstatement \\n$3,783,000 maximum \\n$630 per return or \\nstatement \\nNo maximum \\nDue 01-01-2023 thru \\n12-31-2023 \\n(with inflation adjustments \\nRev. Proc. 2021-45) \\n \\n$50 per return or \\nstatement \\n$588,500 maximum \\n \\n$110 per return or \\nstatement \\n$1,766,000 maximum \\n \\n$290 per return or \\nstatement \\n$3,532,500 maximum \\n \\n$580 per return or \\nstatement \\nNo maximum \\nDue 01-01-2022 thru \\n12-31-2022 \\n(with inflation adjustments \\nRev. Proc. 2020-45) \\n \\n$50 per return or \\nstatement \\n$571,000 maximum \\n \\n$110 per return or \\nstatement \\n$1,713,000 maximum \\n \\n$280 per return or \\nstatement \\n$3,426,000 maximum \\n \\n$570 per return \\nor statement \\nNo maximum \\nDue 01-01-2021 thru \\n12-31-2021 \\n(with inflation adjustments \\nRev. Proc. 2019-44) \\n \\n$50 per return or \\nstatement \\n$565,000 maximum \\n \\n$110 per return or \\nstatement \\n$1,696,000 maximum \\n \\n$280 per return or \\nstatement \\n$3,392,000 maximum \\n \\n$560 per return \\nor statement \\nNo maximum \\nDue 01-01-2020 thru \\n12-31-2020 \\n(with inflation adjustments \\nRev. Proc. 2018-57) \\n \\n$50 per return or \\nstatement \\n$556,500 maximum \\n \\n$110 per return or \\nstatement \\n$1,669,500 maximum \\n \\n$270 per return or \\nstatement \\n$3,339,000 maximum \\n \\n$550 per return \\nor statement \\nNo maximum \\nDue 01-01-2019 thru \\n12-31-2019 \\n(with inflation adjustments \\nRev. Proc. 2018-18) \\n \\n$50 per return or \\nstatement \\n$545,500 maximum \\n \\n$100 per return or \\nstatement \\n$1,637,500 maximum \\n \\n$270 per return or \\nstatement \\n$3,275,500 maximum \\n \\n$540 per return \\nor statement \\nNo maximum \\nDue 01-01-2018 thru \\n12-31-2018 \\n(with inflation adjustments \\nRev. Proc. 2016-55) \\n \\n$50 per return or \\nstatement \\n$536,000 maximum \\n \\n$100 per return or \\nstatement \\n$1,609,000 maximum \\n \\n$260 per return or \\nstatement \\n$3,218,500 maximum \\n \\n$530 per return \\nor statement \\nNo maximum \\nDue 01-01-2017 thru \\n12-31-2017 \\n(with inflation adjustments \\nRev. Proc. 2015-53) \\n \\n$50 per return or \\nstatement \\n$532,000 maximum \\n \\n$100 per return or \\nstatement \\n$1,596,500 maximum \\n \\n$260 per return or \\nstatement \\n$3,193,000 maximum \\n \\n$530 per return \\nor statement \\nNo maximum \\nDue 01-01-2016 thru \\n12-31-2016 \\n(with inflation adjustments \\nRev. Proc. 2016-11) \\n \\n$50 per return or \\nstatement \\n$529,500 maximum \\n \\n$100 per return or \\nstatement \\n$1,589,000 maximum \\n \\n$260 per return or \\nstatement \\n$3,178,500 maximum \\n \\n$520 per return \\nor statement \\nNo maximum \\nDue 01-01-2011 thru \\n12-31-2015 \\n$30 per return or \\nstatement \\n$250,000 maximum \\n$60 per return or \\nstatement \\n$500,000 maximum \\n$100 per return or \\nstatement \\n$1,500,000 maximum \\n$250 per return \\nor statement \\nNo maximum \\n \\n \\n➜ Note: \\nIncreased penalty amounts may apply for certain failures in the case of intentional \\ndisregard. In some cases, the penalty amounts in the case of intentional disregard \\nmay be larger than the figures in this chart and may depend on the aggregate amount \\nrequired to have been reported. See IRC 6721(e)(2) and IRC 6722(e)(2). The penalty \\namounts above apply separately to each IRC 6721 and IRC 6722. \\n \\n \\n\",\n \"16 \\n \\nIRC 6721 & IRC 6722- Small Businesses with Gross Receipts $5 Million or Less \\n(Average annual gross receipts for the most recent 3 taxable years) \\nTime of correct filing \\nNot more than 30 \\ndays late \\n31 days late - \\nAugust 1 \\nAfter August 1 \\nIntentional \\ndisregard \\nDue 01-01-2024 thru \\n12-31-2024 \\n(with inflation adjustments \\nRev. Proc. 2022-38) \\n$60 per return or \\nstatement \\n$220,500 maximum \\n$120 per return or \\nstatement \\n$630,500 maximum \\n$310 per return or \\nstatement \\n$1,261,000 maximum \\n$630 per return or \\nstatement \\nNo maximum \\nDue 01-01-2023 thru \\n \\n12-31-2023 \\n(with inflation adjustments \\nRev. Proc. 2021-45) \\n$50 per return or \\nstatement \\n$206,000 maximum \\n$110 per return or \\nstatement \\n$588,500 maximum \\n$290 per return or \\nstatement \\n$1,177,500 maximum \\n$580 per return or \\nstatement \\nNo maximum \\nDue 01-01-2022 thru \\n12-31-2022 \\n(with inflation adjustments \\nRev. Proc. 2020-45) \\n$50 per return or \\nstatement \\n$199,500 maximum \\n$110 per return or \\nstatement \\n$571,000 maximum \\n$280 per return or \\nstatement \\n$1,142,000 maximum \\n$570 per return or \\nstatement \\nNo maximum \\nDue 01-01-2021 thru \\n12-31-2021 \\n(with inflation adjustments \\nRev. Proc. 2019-44) \\n$50 per return or \\nstatement \\n$197,500 maximum \\n$110 per return or \\nstatement \\n$565,000 maximum \\n$280 per return or \\nstatement \\n$1,130,500 maximum \\n$560 per return or \\nstatement \\nNo maximum \\nDue 01-01-2020 thru \\n12-31-2020 \\n(with inflation adjustments \\nRev. Proc. 2018-57) \\n$50 per return or \\nstatement \\n$194,500 maximum \\n$110 per return or \\nstatement \\n$556,500 maximum \\n$270 per return or \\nstatement \\n$1,113,000 maximum \\n$550 per return or \\nstatement \\nNo maximum \\nDue 01-01-2019 thru \\n12-31-2019 \\n(with inflation adjustments \\nRev. Proc. 2018-18) \\n$50 per return or \\nstatement \\n$191,000 maximum \\n$100 per return or \\nstatement \\n$545,500 maximum \\n$270 per return or \\nstatement \\n$1,091,500 maximum \\n$540 per return or \\nstatement \\nNo maximum \\nDue 01-01-2018 thru \\n12-31-2018 \\n(with inflation adjustments \\nRev. Proc. 2016-55) \\n$50 per return or \\nstatement \\n$187,500 maximum \\n$100 per return or \\nstatement \\n$536,000 maximum \\n$260 per return or \\nstatement \\n$1,072,500 maximum \\n$530 per return or \\nstatement \\nNo maximum \\nDue 01-01-2017 thru \\n12-31-2017 \\n(with inflation adjustments \\nRev. Proc. 2015-53) \\n$50 per return or \\nstatement \\n$186,000 maximum \\n$100 per return or \\nstatement \\n$532,000 maximum \\n$260 per return or \\nstatement \\n$1,064,000 maximum \\n$530 per return or \\nstatement \\nNo maximum \\nDue 01-01-2016 thru \\n12-31-2016 \\n(with inflation adjustments \\nRev. Proc. 2016-11) \\n$50 per return or \\nstatement \\n$185,000 maximum \\n$100 per return or \\nstatement \\n$529,500 maximum \\n$260 per return or \\nstatement \\n$1,059,500 maximum \\n$520 per return or \\nstatement \\nNo maximum \\nDue 01-01-2011 thru \\n12-31-2015 \\n$30 per return or \\nstatement \\n$75,000 maximum \\n$60 per return or \\nstatement \\n$200,000 maximum \\n$100 per return or \\nstatement \\n$500,000 maximum \\n$250 per return or \\nstatement \\nNo maximum \\n \\n \\n➜ Note: \\nIncreased penalty amounts may apply for certain failures in the case of intentional \\ndisregard. In some cases, the penalty amounts in the case of intentional disregard \\nmay be larger than the figures in this chart and may depend on the aggregate amount \\nrequired to have been reported. See IRC 6721(e)(2) and IRC 6722(e)(2). The penalty \\namounts above apply separately to each IRC 6721 and IRC 6722. \\n \\n \\n\",\n \"17 \\n \\nIX. IRS MATCHING PROCESS AND NAME CONTROLS \\nThis section provides an overview of the IRS TIN matching process and the development of name \\ncontrols on returns submitted electronically. \\nAll information returns filed must include a correct name/TIN combination to allow for the matching \\nof the information reported against the income included on the payee’s income tax return. A \\nverification check is performed to determine whether a name/TIN combination is correct by \\nmatching it against a file containing all SSNs issued by SSA and against a file containing all EINs and \\nother TINs issued by IRS. \\nThe name control (if provided) on an electronically filed information return is compared to the name \\ncontrol on file. If a name control is not provided or is provided incorrectly, one is developed from \\nthe name(s) provided on the first two name lines (up to 40 characters for each name line including \\nspaces) of the information return. If a match can be made, it is considered correct. If a match is not \\nfound, the name/TIN combination is considered incorrect. \\nA name control usually consists of up to four characters. To help ensure that the name/ TIN \\ncombination for an account matches the name/ TIN combination on SSA or IRS files, use the \\nfollowing information when filing information returns: \\n \\nIndividuals \\nA name control for an individual is generally the first four characters of the last name on the \\ninformation return. \\n• \\nThe name control consists of up to four alpha and/or numeric characters. \\n• \\nThe hyphen (-) or a blank space are the only special characters allowed in the name control. \\nThese characters cannot be in the first position of the name control. \\n• \\nThe name control can have less, but no more than four characters. Blanks may be present \\nonly as the last three positions of the name control. \\n• \\nIf an individual has a hyphenated last name, the name control is the first four characters from \\nthe first of the two last names. \\n• \\nFor joint returns, regardless of whether the payees use the same or different last names, the \\nname control is the first four characters of the primary payee’s last name. \\n \\nExamples - Individuals \\nName \\nName Control \\nRalph Teak \\nTEAK \\nDorothy Willow \\nWILL \\nJoe McCedar \\nMCCE \\nBrandy Cedar-Hawthorn \\nCEDA \\nVictoria Windsor-Maple \\nWIND \\nJoseph Ash & Linda Birch \\nASH \\nEdward & Joan Maple \\nMAPL \\n\",\n \"18 \\n \\n \\n \\n➜ Reminder: If a payee’s last name has been changed, for instance, due to marriage, advise \\nthe payee to contact SSA. SSA will issue a new social security card reflecting the \\npayee’s new name and will automatically send the IRS the new name. To change \\nthe name shown on a social security card, the payee should complete SSA Form \\nSS-5, Application for a Social Security Card. Form SS-5 is available at www.ssa. \\ngov or by calling SSA at 1-800-772-1213 (TTY 1-800-325-0778) or by visiting a \\nlocal SSA office. \\n \\n \\n \\nSole Proprietors (not including Single-Member LLCs) \\nA sole proprietor must always use his/her individual name as the legal name of the business for IRS \\npurposes. \\n• \\nThe name control consists of four alpha and/or numeric characters. \\n• \\nThe name control can have less, but no more than four characters. \\n• \\nThe hyphen (-) or a blank space are the only special characters allowed in the name control. \\nThese characters cannot be in the first position of the name control. \\n• \\nWhen the taxpayer has a true name and a trade name, the name control is the first four \\ncharacters of the individual’s last name. \\n• \\nWhen an individual’s two last names are hyphenated, the name control is the first four \\ncharacters of the first last name. \\n \\nExamples - Sole Proprietors \\nName \\nName Control \\nComment \\nTrue Name: Arthur P. Aspen \\nTrade Name: Sunshine Restaurant \\nASPE \\nThe name control for a sole \\nproprietor's name is the first four \\nsignificant characters of the last \\nname. \\nMaiden Name: Jane Smith \\nMarried Name: Jane Smith Jones \\nJONE \\nWhen two last names are used \\nbut are not hyphenated, the name \\ncontrol is the first four characters \\nof the second last name. When the \\nlast name is hyphenated, the name \\ncontrol is the first four characters of \\nthe first last name. \\nJane Smith-Jones \\nSMIT \\nElena de la Rosa \\nDELA \\nThe Spanish phrases \\\"de\\\", \\\"De\\\", \\n\\\"del\\\", and \\\"de la\\\" are part of the \\nname control. \\nJuan Garza Morales \\nGARZ \\nFor Spanish names, when an \\nindividual has two last names, \\nthe name control is the first four \\ncharacters of the first last name. \\nMaria Lopez Moreno \\nLOPE \\nSunny Ming Lo \\nLO \\nFor last names that have only two \\nletters the last two spaces will be \\n\\\"blank\\\". \\nBlanks may be present only as the \\nlast three positions of the name \\ncontrol. \\nKim Van Nguyen \\nNGUY \\nVietnamese names will often have \\na middle name of Van (male) or Thi \\n(female). \\n\",\n \"19 \\n \\nPartnerships and Single-Member LLCs \\nThe name control for a partnership will usually result in the following order of selection: \\n1. For businesses “doing business as” (dba) or with a trade name, use the first four characters of \\nthe dba or trade name. \\n2. If there is no business or trade name, use the first four characters of the partnership name \\n(even if it is an individual’s name, such as in a law firm partnership). \\n3. Online receipt of EINs generates separate rules for the name control of partnerships. \\n4. Whether received online or via paper, if the first word is “The,” disregard it unless it is followed \\nby only one other word. \\n5. If the EIN was assigned online (the EIN will begin with one of the following two digits: 20, 26, \\n27, 45, 46, 47, 81, 82, 83, 84, 85, or 86), then the name control for a partnership is developed \\nusing the first four characters of the primary name line. \\n6. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86 \\nthe name control for a partnership, results from the trade or business name of the partnership. \\nIf there is no trade or business name, a name control results from the first four letters of \\na partnership name. In the case of a list of partners followed by the word partnership or \\nan abbreviation thereof, use the last name of the first partner on the original Form SS-4, \\nApplication for Employer Identification Number. \\n \\n \\n \\nExamples - Partnerships \\nName \\nName Control \\nRosie's Restaurant \\nROSI \\nBurgandy Olive & Cobalt Ptrs \\nBURG \\nThe Hemlock \\nTHEH \\nJohn Willow and James Oak Partnership (EIN assigned online) \\nJOHN \\nA.S. Green (The) Oak Tree \\nOAKT \\nK.L. Black & O. H. Brown \\nBLAC \\nBob Orange and Carol Black et al. Prs. Dba The Merry Go Round \\nMERR \\n\",\n \"20 \\n \\nCorporations \\nThe name control for a corporation is the first four significant characters of the corporate name. \\n \\nExamples - Corporations \\nName \\nName Control \\nComment \\nThe Meadowlark Company \\nMEAD \\nOmit the word \\\"The\\\" when followed \\nby more than one word. \\nThe Flamingo \\nTHEF \\nInclude the word \\\"The\\\" in the name \\ncontrol when followed by only one \\nword. \\nGeorge Giraffe PSC \\nGEOR \\nCorporate name control rules apply \\nif an individual name contains the \\nabbreviations PC (Professional \\nCorporation), SC (Small Corporation), \\nPA (Professional Association), PS \\n(Professional Service), or PSC \\n(Personal Service Corporation). \\nKathryn Canary Memorial Foundation \\nKATH \\nWhen the organization name contains \\nthe words \\\"Fund\\\" or \\\"Foundation\\\", \\ncorporate name control rules apply. \\nBarbara J. Zinnia ZZ Grain \\nZZGR \\nWhen an individual name and a \\ncorporate name appear, the name \\ncontrol is the first four characters of \\nthe corporate name. \\n \\nEstates, Trusts, and Fiduciaries \\nThe name control for estates is the first four characters of the last name of the decedent. The last \\nname of the decedent must have the word “Estate” after the first four characters in the primary name \\nline. \\nThe name control for trusts and fiduciaries results in the following: \\n1. Name controls for individual trusts are created from the first four characters of the individual’s \\nlast name. \\n2. For corporations set up as trusts, use the first four characters of the corporate name. \\n3. There are separate rules for the name control of trusts, depending on whether the EIN is an \\nonline assignment. \\n4. If the EIN is assigned online (the EIN will begin with one of the following two digits: 20, 26, 27, \\n45, 46, 47, 81, 82, 83, 84, 85, or 86), then the name control is developed using the first four \\ncharacters of the first name on the primary name line. Ignore leading phrases such as “Trust \\nfor” or “Irrevocable Trust.” \\n5. If the first two digits of the EIN are other than 20, 26, 27, 45, 46, 47, 81, 82, 83, 84, 85, or 86 \\nthen the name control for a trust or fiduciary account results from the name of the person in \\nwhose name the trust or fiduciary account is established. \\n\",\n \"21 \\n \\nExamples - Estates, Trusts, and \\nFiduciaries \\nName \\nName Control \\nHoward J. Smith Dec'd \\nHoward J Smith, Estate \\nSMIT \\nHoward J. Smith Dec'd \\nHoward J Smith, Estate (EIN assigned online) \\nHOWA \\nMichael T Azalea Revocable Trust \\nMichael T Azalea Rvoc Trust \\nAZAL \\nSunflower Company Employee Benefit Trust \\nSUNF \\nJonathan Periwinkle Memory Church Irrevocable Trust (EIN assigned online) \\nPER \\nTrust for the benefit of Bob Jones (EIN assigned online) \\nBOBJ \\nTrust for the benefit of Bob Jones \\nJONE \\n \\nOther Organizations \\nCompliance with the following will facilitate the computer programs in identifying the correct name \\ncontrol: \\n1. The only organization, which the filer will always abbreviate, is Parent Teachers Association \\n(PTA). The name control will be “PTA” plus the first letter of the name of the state in which the \\nPTA is located. \\n2. The name control for a local or post number is the first four characters of the national title. \\n3. Use the name control of the national organization name if there is a Group Exemption Number \\n(GEN). \\n4. For churches and their subordinates (for example nursing homes, hospitals), the name control \\nconsists of the first four characters of the legal name of the church or subordinate. \\n5. If the organization’s name indicates a political organization, use the individual’s name as the \\nname control. \\n6. The words Kabushiki Kaisha or Gaisha are the Japanese translation of the words “stock \\ncompany” or “corporation.” Therefore, if these words appear in a name line, these words \\nwould move to the end of the name where the word corporation” would normally appear. \\n \\n \\nExamples - Other Organizations \\nName \\nName Control \\nParent Teachers Association Congress of Georgia \\nPTAG \\nChurch of All \\nCHUR \\nCommittee to Elect Patrick Dole: \\nPATR \\nGreen Door Kabushiki Kaisha \\nGREE \\n\",\n \"22 \\n \\nX. WHERE TO CALL FOR HELP \\nQuestions related to accessing CD/DVD (see parts XI and XII) or recreating Notice 972CG may \\nbe directed to the Technical Service Operation (TSO) Centralized Call Site at 866-455-7438 (It is \\nimportant to listen to all options before making your selection) or from outside the U.S. at 304- \\n263-8700. Other questions and correspondence related to reasonable cause are to be sent to the \\naddress provided on the notice. \\nTo order Publication 1635, Understanding Your EIN; Form W-9, Request for Taxpayer Identification \\nNumber and Certification; and/or Publication 15 (Circular E), Employer’s Tax Guide, call the IRS at \\n800-829-3676. \\nThe above referenced forms, publications, and additional information are also available on the IRS \\nwebsite at www.irs.gov. \\n \\nXI. FORM 10301, CD ENCRYPTION CODE AUTHORIZATION FOR \\nCP2100/972CG/972F NOTICES \\nForm 10301 is used by filers of information returns to self-assign a Personal Identification Number \\n(PIN) that will be used in conjunction with an encryption code (obtained by calling 866-455-7438) to \\naccess the information contained on the CD/DVD. To obtain the form, select Forms & Instructions on \\nwww.irs.gov. The form should be mailed to: \\nInternal Revenue Service \\n230 Murall Drive \\nMail Stop 4360 \\nKearneysville, WV 25430 \\nIt may also be submitted via fax to: 877-477-0572 or from outside the U.S. 304-579-4105. \\n \\n➜ Note: \\nIt will take the IRS five business days to process the forms upon receipt. \\n \\n \\nXII. INSTRUCTIONS FOR READING CD/DVDs \\nInformation about the CD/DVD \\nPayers who filed in excess of 250 Incorrect TIN payee “B” records will have data delivered on a CD \\n(for data files of 750Mb or less). Greater than 750Mb will be provided on a DVD. The correct reader \\ntype is required to access the media (CD or DVD) type. \\nThe files described below are on each CD/DVD: \\n• \\nI40642 Annnnn ** is the Payer A-Record file. 114 Characters. \\n• \\nI40642 Bnnnnn ** is all the Incorrect Payee B-Records. 222 Characters each. \\n• \\nI40642 Cnnnnn ** is the Payer C-Record file. 37 Characters. \\n• \\nA Copy of Publication 1586, Reasonable Cause Regulations & Requirements for Missing and \\nIncorrect Name/TINs (including instructions for reading CD/DVDs) \\n• \\nInstructions for opening a CD/DVD \\n• \\nForm 10301, CD Encryption Code Authorization for CP 2100/972CG Notices \\n** nnnnn is the CD/DVD transmittal number. \\n\",\n \"23 \\n \\nThe files are .txt files. Reading them with Notepad, word processing software, etc. will reflect the \\nPipe Codes “I” as separate characters between each field. Opening them in Excel software will allow \\nreading them as a delimited file setting the delimiters as pipes “I”. The files will be laid out without \\nthe Pipe Codes “I”, exactly as laid out in prior year cartridges. \\n \\n \\n➜ Note: \\nIf using certain software, be careful to set or convert fields to text so that leading \\nzeros are not truncated or blanked out. \\n \\n \\n \\nThe enclosed CD/DVD is encrypted for security purposes and an encryption code is needed to \\nunlock it. The table below provides instructions on how to receive an encryption code and how to \\nextract the files. \\n \\n \\nStep \\nAction \\n \\nGather the company name, the TIN, a primary or secondary contact, and your self- assigned PIN number. \\nA Form 10301, CD Encryption Code Authorization for CP2100/972CG Notices, should have been \\npreviously completed and submitted to the IRS. This form notifies the IRS of the self-selected PIN that will \\nbe used. \\n1 \\nInsert the CD/DVD in the appropriate drive on your computer. \\n \\n \\n2 \\nCall the IRS at 866-455-7438 or 304-263-8700 to receive a random- generated encryption code. \\nIf the \\\"Auto-Run\\\" feature is turned on, the system will bring up a pop-up window with the message: \\n\\\"Please contact the IRS at 866 455-7438 or 304-263-8700 to receive an encryption code.\\\" \\nIf \\\"Auto-Run\\\" is not turned on, the pop-up window will not appear, but the IRS must still be contacted at \\n866-455- 7438 or 304-263-8700 to receive an encryption code. \\n3 \\nInput the random-generated encryption code by double-clicking on the .exe file on the CD/DVD. (The CD/ \\nDVD contains only one file on the initial start-up.) \\n4 \\nPut in the random generated encryption code and click \\\"OK\\\". The next screen will provide instructions for \\nbrowsing the folder tree and selecting where to extract the files. \\n5 \\nClick on \\\"OK\\\" to begin the process of extracting and importing the files. \\nThe information can be imported into an existing database or into other types of databases. The \\ninformation can also be accessed via an Excel spreadsheet or a similar type of software. However, \\nwe have included instructions for importing the information into a Microsoft Office Access database \\nbecause Access is capable of supporting a large file while some of the other software programs \\nhave column or row limitations. \\n \\n \\n➜ Note: \\nThe Internal Revenue Service does not endorse or recommend the use of any \\nparticular software. \\n \\n \\n\",\n \"24 \\n \\nImporting the CD/DVD to Access Information \\nStep \\nAction \\n1 \\nOpen a new Microsoft Office Access database from your start menu or open an existing Microsoft Access \\ndatabase. \\n2 \\nSelect \\\"Create a new file\\\" \\n \\n3 \\nIn \\\"New File\\\", select \\\"Blank database\\\". Choose where to save DVD information (i.e. \\\"Documents\\\"/ \\n\\\"Desktop\\\" folder). Note: It is important to remember where this information is saved as this will be the \\nfolder used to import the files later in the application. \\n4 \\nSelect \\\"Create\\\". A dialog box with \\\"(File name) Database\\\" appears. \\n5 \\nGo to \\\"File\\\" on the \\\"Toolbar\\\" and select \\\"Get External Data\\\" and \\\"Import\\\". \\n6 \\nIn \\\"Import\\\", browse drop down screen to location of text file. Select file. Under \\\"Files of Type\\\", browse \\ndrop down screen and select \\\"Text File\\\". \\n7 \\nSelect the text file to import. \\n8 \\nClick \\\"Import\\\", which opens \\\"Import Text Wizard\\\". \\n9 \\nIn \\\"Import Text Wizard\\\", select \\\"Delimited\\\", then select \\\"Next\\\". \\n10 \\nSelect \\\"Other\\\" and insert a \\\"Pipe\\\" (\\\"Shift and Backslash\\\" keys- usually above \\\"Enter\\\" on the keyboard) in \\nthe box next to \\\"Other\\\". Text qualifier should be \\\"{none}\\\". Select \\\"Next\\\". \\n11 \\nSelect \\\"In a New Table\\\". Select \\\"Next\\\". \\n \\n \\n \\n \\n \\n \\n \\n12 \\nSelecting one column at a time, highlight the field in the \\\"Import Text Wizard\\\" table (shown below as \\nField1, Field2, through Field15 (the \\\"Field Name\\\" box will change to match the name of the Field column \\nthat is being highlighted) and ensure \\\"Text\\\" is selected as the \\\"Data Type\\\" for each Field. If not, change the \\n\\\"Data Type\\\" field (using the dropdown screen) to \\\"Text\\\". This must be done in all 15 columns. Ensure that \\nall 15 fields' \\\"Data Type\\\" is \\\"Text\\\". Accept all other defaults. (Note: At this time, you can name/ customize \\neach field with the type of data that will be populated in it). \\nSelect \\\"Next\\\". \\nSelect \\\"No Primary Key\\\" (imports the data exactly). If \\\"Add primary key\\\" is selected, it will add a field in \\nthe first column and will number the rows. Select \\\"Next\\\". \\n\\\"Import to Table\\\" should have the name of the file. Select \\\"Finish\\\". \\nAn \\\"Import Text Wizard\\\" box appears that says \\\"Finished importing file...\\\" Click on \\\"Ok\\\". Double click on \\nTable Name. \\nTable should appear. \\nNote: To \\\"Auto Format\\\" each field, double click on the line in between the boxes. \\n\",\n \"25 \\n \\nRecord Layouts - CD/DVD \\n \\nPayer “A” Record-CD/DVD \\nPosition \\nField Title \\nLength \\nDescription and Remarks \\n1 \\nRECORD TYPE \\n1 \\nAN \\\"A\\\" WILL BE ENTERED \\n2 \\nPipe Code \\n1 \\n\\\"I\\\" \\n3-17 \\nACCESS KEY \\n15 \\nNUMBER USED BY THE IRS TO GROUP A PAYER'S \\nINFORMATION RETURN TRANSMITTAL \\n18 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n \\n19-20 \\n \\n \\nSERVICE CAMPUS \\n \\n \\n2 \\nTWO DIGIT SERVICE CAMPUS CODE \\nBROOKHAVEN=19 \\nCINCINNATI = 17 \\nMEMPHIS = 49 \\nOGDEN = 29 \\nPHILADELPHIA = 28 \\n21 \\nPipe Code \\n1 \\n\\\"I\\\" \\n22-30 \\nPAYER'S TIN \\n9 \\nTHE NINE-DIGIT NUMBER ASSIGNED BY THE IRS \\n31 \\nPipe Code \\n1 \\n\\\"I\\\" \\n32-71 \\nPAYER'S NAME \\n40 \\nSELF-EXPLANATORY \\n72 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n73-80 \\nNUMBER OF \\nDOCUMENTS \\n \\n8 \\nTHE NUMBER OF INFORMATION RETURNS WITH MISSING \\nAND INCORRECT TINS ASSOCIATED WITH THIS PAYER. IT \\nWILL BE RIGHT JUSTIFIED AND ZERO FILLED \\n81 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n82-89 \\nBWH TIN STATUS \\n1 CNT \\n \\n8 \\nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH \\nA BWH-TIN-STATUS-IND EQUAL TO \\\"1\\\" (SEE PAYER \\\"B\\\" \\nRECORD). IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED \\n90 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n91-98 \\nBWH TIN STATUS \\n2 CNT \\n \\n8 \\nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \\nBWH-TIN-STATUS-IND EQUALTO \\\"2\\\" (SEE PAYER \\\"B\\\" RECORD) \\nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \\n99 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n100-107 \\nBWH TIN STATUS \\n3 CNT \\n \\n8 \\nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \\nBWH-TIN-STATUS-IND EQUALTO \\\"3\\\" (SEE PAYER \\\"B\\\" RECORD) \\nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \\n108 \\nPipe Code \\n1 \\n\\\"I\\\" \\n109 \\nFILLER \\n1 \\nBLANK FILLED \\n110 \\nPipe Code \\n1 \\n\\\"I\\\" \\n111-114 \\nTAX YEAR \\n4 \\nTAX YEAR DOCUMENTS WERE SUBMITTED \\n\",\n \"26 \\n \\nPayer “B” Record-CD/DVD \\nPosition \\nField Title \\nLength \\nDescription and Remarks \\n1 \\nRECORD TYPE \\n1 \\nA \\\"B\\\" WILL BE ENTERED \\n2 \\nPipe Code \\n1 \\n\\\"I\\\" \\n3-11 \\nTIN \\n9 \\nTHE PAYEE'S TIN \\n12 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n13 \\n \\nBWH TIN STATUS \\n \\n1 \\n\\\"1\\\" MISSING TIN \\n\\\"2\\\" NOT CURRENTLY ISSUED \\n\\\"3\\\" INCORRECT NAME/TIN \\n14 \\nPipe Code \\n1 \\n\\\"I\\\" \\n15-19 \\nTCC \\n5 \\nTRANSMITTER CONTROL CODE \\n20 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n21-22 \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nDOC TYPE \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n2 \\n\\\"02\\\" = Form 1042-S \\n\\\"10\\\" = Form 1099-K \\n\\\"25\\\" = Form 3921 \\n\\\"26\\\" = Form 3922 \\n\\\"32\\\" = Form W2-G \\n\\\"50\\\" = Form 1097-BTC \\n\\\"71\\\" = Form 1099-NEC \\n\\\"75\\\" = Form 1099-S \\n\\\"79\\\" = Form 1099-B \\n\\\"80\\\" = Form 1099-A \\n\\\"81\\\" = Form 1098 \\n\\\"83\\\" = Form 1098-T \\n\\\"84\\\" = Form 1098-E \\n\\\"85\\\" = Form 1099-C \\n\\\"86\\\" = Form 1099-G \\n\\\"91\\\" = Form 1099-DIV \\n\\\"92\\\" = Form 1099-INT \\n\\\"93\\\" = Form 1099-LTC \\n\\\"95\\\" = Form 1099-MISC \\n\\\"96\\\" = Form 1099-OID \\n\\\"97\\\" = Form 1099- PATR \\n\\\"98\\\" = Form 1099-R \\n23 \\nPipe Code \\n1 \\n\\\"I\\\" \\n24-43 \\nACCT NUMB \\n20 \\nPAYEE'S ACCOUNT NUMBER FROM PAYER \\n44 \\nPipe Code \\n1 \\n\\\"I\\\" \\n45-84 \\nNAME LINE \\n40 \\nPAYEE'S NAME LINE 1 \\n85 \\nPipe Code \\n1 \\n\\\"I\\\" \\n86-125 \\nNAME LINE \\n40 \\nPAYEE'S NAME LINE 2 \\n126 \\nPipe Code \\n1 \\n\\\"I\\\" \\n127-166 \\nSTR. ADDRESS \\n40 \\nPAYEE'S STREET ADDRESS \\n167 \\nPipe Code \\n1 \\n\\\"I\\\" \\n168-197 \\nCITY \\n30 \\nPAYEE'S CITY \\n198 \\nPipe Code \\n1 \\n\\\"I\\\" \\n199-200 \\nSTATE CODE \\n2 \\nPAYEE'S STATE CODE \\n201 \\nPipe Code \\n1 \\n\\\"I\\\" \\n202-206 \\nZIP CODE \\n5 \\nPAYEE'S STATE CODE \\n207 \\nPipe Code \\n1 \\n\\\"I\\\" \\n\",\n \"27 \\n \\n \\n208 \\n \\nTIN INDICATOR \\n \\n1 \\n\\\"1\\\" = Payer indicated EIN \\n\\\"2\\\" = Payer indicated SSN \\n\\\"0\\\" = no TIN indicated \\n209 \\nPipe Code \\n1 \\n\\\"I\\\" \\n210-213 \\nFILLER \\n4 \\nBLANK FILLED \\n214 \\nPipe Code \\n1 \\n\\\"I\\\" \\n215-222 \\nSEQUENCE \\n8 \\nNUMBER OF THE RECORD AS IT APPEARED IN THE FILE \\n \\nPayer “C” Record-CD/DVD \\nPosition \\nField Title \\nLength \\nDescription and Remarks \\n1 \\nRECORD TYPE \\n1 \\nA \\\"C\\\" WILL BE ENTERED \\n2 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n3-10 \\nNUMBER OF \\nDOCUMENTS \\n \\n8 \\nTHE NUMBER OF INFORMATION RETURNS WITH MISSING \\nAND INCORRECT TINS ASSOCIATED WITH THIS PAYER. IT \\nWILL BE RIGHT JUSTIFIED AND ZERO FILLED \\n11 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n12-19 \\nBWH TIN STATUS \\n1 CNT \\n \\n8 \\nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH \\nA BWH-TIN-STATUS-INDEQUAL TO\\\"1\\\" (SEE PAYER \\\"B\\\" \\nRECORD). IT WILL BE RIGHT JUSTIFIED AND ZERO FILLED \\n20 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n21-28 \\nBWH TIN STATUS \\n2 CNT \\n \\n8 \\nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \\nBWH-TIN-STATUS-INDEQUAL TO\\\"2\\\" (SEE PAYER \\\"B\\\" RECORD) \\nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \\n29 \\nPipe Code \\n1 \\n\\\"I\\\" \\n \\n30-37 \\nBWH TIN STATUS \\n3 CNT \\n \\n8 \\nTHE NUMBER OF DOCUMENTS SENT TO THE PAYER WITH A \\nBWH-TIN-STATUS-INDEQUAL TO\\\"3\\\" (SEE PAYER \\\"B\\\" RECORD) \\nIT WILL BE RIGHT JUSTIFIED AND ZERO FILLED. \\n \\n\"\n]","isConversational":false}}},{"rowIdx":1186,"cells":{"file_name":{"kind":"string","value":"p4054.pdf"},"description":{"kind":"string","value":"0623 Publ 4054 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p4054.pdf"},"text":{"kind":"list like","value":["National Taxpayer Advocate\nOBJECTIVES REPORT\nTO CONGRESS\nFiscal Year 2024\n","","Fiscal Year 2024 Objectives Report to Congress\ni\nTABLE OF CONTENTS\nPREFACE: National Taxpayer Advocate’s Introductory Remarks . . . . . . . . . . . . . . . . . . . iii\nREVIEW OF THE 2023 FILING SEASON . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\nTAS SYSTEMIC ADVOCACY OBJECTIVES \nIntroduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\n1.\t Protect Taxpayer Rights as the IRS Implements Its Strategic Operating Plan . . . . . . . . . . . . 18\n2.\t Protect Taxpayer Privacy and Ensure the IRS Does Not Disclose Taxpayer \nInformation Without Consent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18\n3.\t Improve Correspondence Audit Processes, Taxpayer Participation, and Agreement \nand Default Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\n4.\t Implement Systemic First Time Abatement But Allow Substitution of Reasonable \nCause . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\n5.\t Reduce Burden on Taxpayers Applying for an Individual Taxpayer Identification \nNumber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\n6.\t Formalize 45-Day Response Time From All IRS Functions to Recommendations \nMade by the Taxpayer Advocacy Panel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\n7.\t Eliminate Systemic Assessments and Offer a First Time Abatement Waiver for \nInternational Information Return Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\n8.\t Modernize IRS Paper Processing Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\n9.\t Continue to Propose Simplification of the Tax Code and IRS Procedures to Reduce \nTaxpayer Compliance Burden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\n10.\t Improve IRS Hiring, Recruitment, and Training Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\n11.\t Improve Taxpayer Access to Telephone and Face-to-Face Assistance . . . . . . . . . . . . . . . . . 28\n12.\t Increase Accessibility and Improve Functionality of Digital Services for Individual \nand Business Taxpayers and Tax Professionals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30\n13.\t Improve Tax Return Processing by Eliminating Barriers to E-Filing . . . . . . . . . . . . . . . . . . . . . 32\n14.\t Improve IRS Transparency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\n15.\t Identify Data to Support Minimum Competency Standards for Paid Return \nPreparers of Federal Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\n16.\t Improve the Staffing and Culture of the IRS Independent Office of Appeals . . . . . . . . . . . . . 35\n17.\t Reduce Compliance Barriers for Overseas Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\nTAS CASE ADVOCACY AND OTHER BUSINESS OBJECTIVES\n1.\t Broaden Relationships With Taxpayers Through Proactive Outreach . . . . . . . . . . . . . . . . . . . 38\n2.\t Optimize the Experience of TAS Customers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39\n3.\t Continue Negotiating Updates to Service Level Agreements . . . . . . . . . . . . . . . . . . . . . . . . . 40\n4.\t Identify Intake Processing Efficiencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41\n","ii\nTaxpayer Advocate Service\nTable of Contents\nTAS RESEARCH OBJECTIVES\n1.\t Study IRS Initiation of the Two-Year Ban for Claiming the Earned Income Tax, \nAdditional Child Tax, and American Opportunity Tax Credits to Ensure the \nProtection of Taxpayer Rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42\n2.\t Study Taxpayers Who Do Not Respond to IRS Letters Requesting Identity and \nReturn Verification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43\n3.\t Assess the Accessibility of Participation in Tax Programs Designed to Improve the \nEconomic Circumstances of Taxpayers and Their Children as Well as the Barriers \nto Participation in These Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\n4.\t Review the Telephone Operations, Metrics, and Goals of Entities With Large \nIncoming Call Operations to Better Evaluate IRS Telephone Services Available \nto Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45\n5.\t Analyze Past Collection Data to Determine the Circumstances Under Which the \nIRS Should Generally Not Initiate Enforcement Action on a Delinquent Tax Liability . . . . . . 46\nAPPENDICES\n1.\t Evolution of the Office of the Taxpayer Advocate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47\n2.\t Case Acceptance Criteria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51\n3.\t List of Low Income Taxpayer Clinics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52\n4.\t Glossary of Acronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60\n","Fiscal Year 2024 Objectives Report to Congress\niii\nPREFACE: National Taxpayer Advocate’s Introductory Remarks\nNational Taxpayer Advocate’s Introductory Remarks\nWhat a difference a year makes!\nBeginning with the COVID-19 pandemic in 2020, taxpayers experienced the worst service in memory from \nthe IRS. Among other problems, tens of millions of taxpayers suffered from delays that at times exceeded \nten months to get their returns processed and receive their refunds; millions of taxpayers who responded \nto IRS notices waited an average of more than six months for the IRS to process or otherwise address their \ncorrespondence; and only about 13 percent of taxpayers who collectively placed more than 500 million \ntelephone calls to the IRS were able to reach a telephone assistor.\nNot much had changed by this time last year. When I released my mid-year report to Congress in June 2022, \nI wrote, “It’s Groundhog Day.”\nTHE 2023 FILING SEASON\nIn submitting this report, I’m finally able to deliver some good news: The taxpayer experience vastly \nimproved during the 2023 filing season. The IRS caught up in processing paper-filed original Forms 1040 \nfor individuals and various business returns; refunds were generally issued quickly; and taxpayers calling the \nIRS were much more likely to get through – and with substantially shorter wait times. Overall, the difference \nbetween the 2022 filing season and the 2023 filing season was like night and day.\nDespite the improvement, some problems carried over and others are inevitable in a tax system as large as \nours. Several stand out. The most significant involves delays in the processing of amended tax returns and \ntaxpayer correspondence. A brief explanation: Customer service representatives (CSRs) in the IRS’s Accounts \nManagement (AM) function perform two roles – they answer telephone calls, and they process taxpayer \ncorrespondence and cases, including amended returns. Due to several factors, including internal information \ntechnology (IT) system limitations, CSRs can’t do both at the same time, so it’s a zero-sum game. Every \nday an employee spends answering the telephones is a day the employee isn’t processing amended returns or \ntaxpayer correspondence, and vice versa.\nIn light of the stinging criticism of the IRS’s telephone service over the past three years, the Treasury \nDepartment directed the IRS to achieve at least an 85 percent “Level of Service” (LOS) in answering \ntelephone calls this filing season. The IRS succeeded in achieving this target LOS, and wait times were \ngenerally short. But assigning enough CSRs to the phone lines to handle peak call periods meant that CSRs \nwere often idle when call volumes were low. Due to antiquated technology and certain other factors, CSRs \nassigned to answer the phones currently cannot perform other tasks while waiting for calls to come in. As a \nresult, CSRs were idle 34 percent of the time they were assigned to answer the phones, meaning they were \nneither assisting taxpayers on the phone nor processing amended tax returns and taxpayer correspondence.1 \nTherefore, while the LOS achievement was commendable – and it benefited millions of taxpayers – it could \nonly be accomplished by prioritizing the phones over other IRS operations, and it resulted in greater delays in \nthe processing of paper correspondence.2\nThe Filing Season Review in this report contains a detailed summary and evaluation of the filing season, but I \nwill summarize the key points here.\n1\t\nIRS, Ready Agent Hours Report (Jan. 1-Apr. 22, 2023).\n2\t\nFrom December 2022 through the filing season, the inventory of amended tax returns more than doubled from 1.5 million to \n3.4 million, and the inventory of taxpayer responses to IRS notices and other AM cases awaiting processing increased from \n4.9 million to 5.0 million. IRS, Wage and Investment (W&I) data (weeks ending Dec. 23, 2022, and Apr. 22, 2023).\n","iv\nTaxpayer Advocate Service\nPreface: National Taxpayer Advocate’s Introductory Remarks\nProcessing of Original Tax Returns\nFigure 1.1 shows that the IRS reduced its backlog of unprocessed paper tax returns from 13.3 million at the \nend of the 2022 filing season to 2.6 million at the end of the 2023 filing season. That represents a reduction \nof 80 percent and marks a return to pre-pandemic levels.\nFIGURE 1.1, Status of Unprocessed Original Paper Tax Returns Comparing Weeks Ending \nApril 22, 2022, and April 22, 20233\nFiling Season\nIndividual\nBusiness\nNot Specified\nTotal\n2022\n6,200,000\n5,200,000\n2,000,000\n13,300,000\n2023\n1,200,000\n500,000\n900,000\n2,600,000\nIt is worth noting that processing delays primarily involve tax returns filed on paper. During the pandemic, \nmore than 90 percent of taxpayers e-filed their returns, and for the most part, the IRS processed e-filed \nreturns without any errors normally, with associated refunds issued timely. But the IRS has been slow to \ndeploy scanning technology to machine-read paper-filed returns, which means that IRS employees still must \nkeystroke each digit from a paper-filed return into IRS systems.4 The IRS received 17 million paper-filed \nForms 1040 in 2021, 14 million paper-filed Forms 1040 in 2022, and as of April 21, 2023, over five million \npaper-filed Forms 1040 in 2023.5 So, while paper returns represent a small percentage of return filings, the \nabsolute numbers are high.\nProcessing of Amended Tax Returns\nIn contrast to the 80 percent reduction in the backlog of paper-filed original tax returns, Figure 1.2 shows \nthat the backlog of amended returns declined from 3.6 million to 3.4 million, a reduction of only six percent \nbetween last April and this April.\nFIGURE 1.2, Status of Unprocessed Amended Paper Tax Returns Comparing Weeks \nEnding April 22, 2022, and April 22, 20236\nFiling Season\nIndividual\nBusiness\nTotal\n2022\n2,600,000\n1,100,000\n3,600,000\n2023\n1,700,000\n1,700,000\n3,400,000\n3\t\nIRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023). The 2022 total is slightly less than the sum of the numbers in the \nrow due to rounding.\n4\t\nSee Erin M. Collins, Getting Rid of the Kryptonite: The IRS Should Quickly Implement Scanning Technology to Process Paper Tax \nReturns, NATIONAL TAXPAYER ADVOCATE BLOG (Mar. 30, 2022), https://www.taxpayeradvocate.irs.gov/news/nta-blog-getting-rid-of-\nthe-kryptonite-the-irs-should-quickly-implement-scanning-technology-to-process-paper-tax-returns. The IRS is running several \npilot programs to test alternative technologies to automate the processing of paper-filed tax returns, and it is aiming to develop \nthe capability to scan all paper-filed Forms 1040 by the 2024 filing season.\n5\t\nIRS, Filing Season Statistics (weeks ending Dec. 31, 2021; Dec. 30, 2022; Apr. 21, 2023). The number of paper-filed returns is \nderived by subtracting the number of e-filed returns received from the number of total returns received. For 2023, the number \nof paper-filed returns reported is just for the filing season and will increase as more complex returns are filed later in the year. \nNotably, the number had risen to nearly eight million by May 12 – just three weeks after the April 21 filing season report. See IRS, \nFiling Season Statistics (week ending May 12, 2023).\n6\t\nIRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023). The 2022 total is slightly less than the sum of the numbers in the \nrow due to rounding.\n","v\nFiscal Year 2024 Objectives Report to Congress\nPreface: National Taxpayer Advocate’s Introductory Remarks\nAlthough the IRS accepts Forms 1040-X (amended individual income tax returns) electronically, it still relies \non manual processing for these returns. This creates delays in both data intake and the issuance of refunds. \nAs of the end of the filing season, it was taking the IRS about seven months to process Forms 1040-X.7 \nAs noted above, the continuing amended return backlog is attributable primarily to the IRS’s decision to \nprioritize telephone service over paper processing in its AM function.\nOn the business side, a large portion of the delay in processing amended returns is attributable to Employee \nRetention Credit (ERC) claims. The ERC is a refundable credit that Congress authorized to encourage \nemployers to retain employees during the COVID-19 pandemic. Employers may receive up to $26,000 per \nemployee if they meet certain conditions. The ERC is most frequently claimed on Form 941-X, Adjusted \nEmployer’s Quarterly Federal Tax Return or Claim for Refund. The IRS believes that most ERC claims are \nlegitimate, but a significant percentage are “along the spectrum of very aggressive to fraudulent.”8 The IRS \nhas placed promoter claims involving the ERC on its “Dirty Dozen” list of tax scams and has announced it \nis “actively auditing and conducting criminal investigations related to these false claims.”9 As a result, the \nprocessing of these claims has been relatively slow.\nThe influx of fraudulent claims has put the IRS between a rock and a hard place. As of the end of May, there \nwas a backlog of an estimated 800,000 ERC claims the IRS was working through, and more Forms 941-X \ncontinue to arrive.10 If the IRS pays out claims quickly without taking the time to review them individually, \nit will be making some payments to individuals potentially engaged in fraud. If it takes the time to review \nclaims individually, legitimate businesses who need the funds Congress authorized to help them stay afloat \nmay not receive them in time.\nProcessing of Taxpayer Correspondence and Other Accounts Management Cases\nIn addition to answering telephone calls and processing amended tax returns, AM employees process taxpayer \nresponses to IRS notices and many types of taxpayer requests, such as applications for Employer Identification \nNumbers, a high percentage of Identity Theft Victim Assistance cases, and tax return preparer authorizations.\nFigure 1.3 compares the AM inventory, excluding amended tax returns, at the close of the 2022 and 2023 \nfiling seasons.\nFIGURE 1.3, Status of Unprocessed Taxpayer Correspondence and Accounts \nManagement Cases Comparing Weeks Ending April 22, 2022, and April 22, 202311\nFiling Season\nIndividual\nBusiness\nNot Specified\nTotal\n2022\n2,200,000\n1,000,000\n2,100,000\n5,300,000\n2023\n1,900,000\n900,000\n2,200,000\n5,000,000\n7\t\nIRS, Accounts Management Research, Analysis, and Data Reports, Form 1040-X (week ending Apr. 22, 2023).\n8\t\nRichard Rubin & Ruth Simon, The Pandemic-Era Tax Break Keeping the IRS Up at Night, WALL ST. J. (May 20, 2023) (quoting Doug \nO’Donnell, Deputy Comm’r, Internal Revenue), https://www.wsj.com/articles/the-pandemic-era-tax-break-keeping-the-irs-up-at-\nnight-f139e439?page=1.\n9\t\nIRS News Release, IR-2023-49, IRS Opens 2023 Dirty Dozen With Warning About Employee Retention Credit Claims; Increased \nScrutiny Follows Aggressive Promoters Making Offers Too Good to Be True (Mar. 20, 2023).\n10\t\nSee IRS, IRS Operations: Status of Mission-Critical Functions (as of May 24, 2023), https://www.irs.gov/newsroom/irs-operations-\nstatus-of-mission-critical-functions; see also Doug Sword, Employee Retention Credit Backlog Under 1 Million, Werfel Says, 179 \nTAX NOTES FED. 854 (May 1, 2023).\n11\t\nIRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023).\n","vi\nTaxpayer Advocate Service\nPreface: National Taxpayer Advocate’s Introductory Remarks\nBecause of the Treasury Department’s decision to prioritize telephone service over paper processing, the \nIRS has not made much progress in reducing its paper AM inventories over the past year. The inventory is \njust six percent lower than at the same time last year. In April, it was taking the IRS 130 days to process its \nadjustments cases.12 That’s a substantial improvement from the 214 days it was taking last year, but it’s still \nwell above the IRS’s standard processing time of 45 days.\nFor victims of identity theft, the delays have been particularly long and frustrating. The average cycle time for \nIdentity Theft Victim Assistance cases closed in April 2023 was 436 days – nearly 15 months. That’s about \nthree months longer than the 362-day cycle time in April 2022.13\nTelephone Service\nThe IRS made considerable progress in its telephone service this filing season. It answered more calls, \nanswered a substantially higher percentage of calls, and significantly reduced wait times, as shown in \nFigure 1.4.\nFIGURE 1.4, IRS Enterprise Telephone Results Comparing Weeks Ending April 23, 2022, \nand April 22, 202314\nFiling Season\nCalls Received\nNumber of Calls Answered \nby an IRS Employee\nPercentage of Calls Answered \nby an IRS Employee\nTime on Hold\n2022\n73 million\n7.5 million\n10%\n29 minutes\n2023\n32 million\n11.0 million\n35%\n8 minutes\nThe IRS reached the Treasury Department’s goal of an 85 percent LOS on the IRS’s AM telephone lines. \nHowever, it is worth explaining how IRS employees could answer only 35 percent of incoming calls and still \nachieve an 85 percent LOS. The LOS measure excludes 73 percent of the taxpayer calls the IRS received. \nSpecifically, the IRS computation only includes calls directed to its AM telephone lines (so it excludes \n7.2 million calls directed to compliance and other telephone lines); it excludes 8.5 million calls in which \ntaxpayers hung up before being placed into a calling queue; and it excludes about 6.9 million calls that were \nrouted to receive automated responses. Thus, its LOS measure reflects that telephone assistors answered \n7.7 million out of 9.3 million taxpayer calls routed to them (rather than 11 million out of the 31.9 million \ncalls the IRS received).15\nEven taking the 85 percent LOS measure at face value, taxpayers calling certain telephone lines experienced \nsubstantially worse service. The IRS reports an LOS of 51 percent on calls from 3.2 million taxpayers facing \ncollection action to its consolidated Automated Collection System (ACS) telephone lines, with an average wait \ntime of 20 minutes.16 It reports an LOS of 46 percent on calls from 2.6 million taxpayers to its Installment \nAgreement/Balance Due line,17 and 48 percent on calls from 2.1 million taxpayers to its Return Integrity \nCompliance Services (RICS) line.18\n12\t\nIRS, Correspondence Imaging System, Fiscal Year (FY) 2023 Cycle Time Report (Adjustments Total).\n13\t\nIRS, Correspondence Imaging System, FY 2023 Cycle Time Report (Identity Theft Total).\n14\t\nIRS, Joint Operations Center (JOC), Snapshot Reports: Enterprise Snapshot, Enterprise Total (weeks ending Apr. 23, 2022, and \nApr. 22, 2023).\n15\t\nFor additional information, see Filing Season Review, infra.\n16\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot, Consolidated ACS (week ending Apr. 22, 2023).\n17\t\nIRS, JOC, Snapshot Reports: Product Line Detail, Installment Agreement/Balance Due (week ending Apr. 22, 2023).\n18\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot, Return Integrity Compliance Services (RICS) (week ending Apr. 22, 2023).\n","vii\nFiscal Year 2024 Objectives Report to Congress\nPreface: National Taxpayer Advocate’s Introductory Remarks\nDespite these areas of relative weakness, the big picture shows taxpayers had a much easier time reaching the \nIRS this filing season, reducing the need for repeat calls and lengthy wait times – a welcome relief for millions \nof taxpayers.\nTECHNOLOGY, TECHNOLOGY, TECHNOLOGY: INFLATION REDUCTION ACT FUNDING \nAND THE IRS’S STRATEGIC OPERATING PLAN\nMost of the challenges taxpayers experienced over the last few years have resulted from antiquated technology. \nThe COVID-19 pandemic was obviously an unexpected development, but if the IRS had been using \ntechnology to automate the processing of paper-filed tax returns prior to the pandemic, processing delays \nand consequent refund delays would have been minimal. If the IRS had deployed sophisticated chatbots and \nbetter communications tools, far fewer taxpayers would have needed to call the IRS, making it easier for those \nwho needed personal assistance to reach an employee. If all taxpayers had broadly functional online accounts, \nthey could have obtained transcripts and most necessary information online, without the need to call. If \ntaxpayers could have downloaded notices and responded online, employees who were not permitted to come \ninto the office due to COVID-19-related social distancing restrictions could have processed the responses \nfrom their telework locations.\nIn a blog posted in March, I wrote:\nLarge U.S. banks spend between $10 billion and $14 billion a year on technology, often more \nthan half on new technology systems.\nYet in fiscal year (FY) 2022, Congress appropriated just $275 million for the IRS’s Business \nSystems Modernization (BSM) account. That’s less than five percent of what the largest banks are \nspending on new technology each year, and the IRS serves far more people and entities than any \nbank.\nThis comparison isn’t exactly apples-to-apples because there are differences in the components of \nthe banks’ technology accounts and the IRS’s BSM account. But overall, the comparison tells \nyou everything you need to know to understand why the IRS is still using antiquated information \ntechnology (IT) systems, some dating to the 1960s, and why taxpayer service has been abysmal \nin recent years.19\nLast August, Congress tried to address part of the problem by giving the IRS about $79 billion over the \nnext ten years through the Inflation Reduction Act of 2022 (IRA) as a supplement to the funding it receives \nthrough the annual appropriations process.20 Congress funds the IRS through four accounts, and slightly \nmore than half the IRA-provided funding ($45.6 billion) was allocated for the Enforcement account. That \nportion of the funding has been extremely controversial. But I am pleased that support for funding the other \naccounts – Taxpayer Services, BSM, and Operations Support – has been strong.21\n19\t\nErin M. Collins, National Taxpayer Advocate Urges Congress to Maintain IRS Appropriations But Re-Direct Some Funds Toward \nTaxpayer Service and Information Technology Modernization, NATIONAL TAXPAYER ADVOCATE BLOG (Mar. 16, 2023), https://www.\ntaxpayeradvocate.irs.gov/news/nta-blog-nta-urges-congress-to-maintain-irs-appropriations-but-re-direct-some-funds-toward-\ntaxpayer-service-and-it-modernization.\n20\t\nPub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831-1833 (2022). As part of the Fiscal Responsibility Act of 2023 and a related \nside agreement, IRA funding is expected to be reduced by about $21 billion. Pub. L. No. 118-5, § 251. See also Fatima Hussein & \nKevin Freking, Debt Limit Bill Gives Republicans IRS Cuts, But Democrats Say They Expect Little Near-Term Impact, WASH. POST \n(June 1, 2023), https://www.washingtonpost.com/business/2023/06/01/irs-debt-ceiling-budget-x-date-yellen/0786e2b8-0032-\n11ee-9eb0-6c94dcb16fcf_story.html.\n21\t\nThe IRA provided $3.2 billion for the Taxpayer Services account, $4.8 billion for the BSM account, and $25.3 billion for the \nOperations Support account. IRA, Pub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831-1833. According to the IRS’s Chief Financial \nOfficer, the majority of Operations Support dollars supports taxpayer services and IT modernization (including hiring and training, \nrent, computers, and maintenance of existing technology systems).\n","viii\nTaxpayer Advocate Service\nPreface: National Taxpayer Advocate’s Introductory Remarks\nTo date, the IRS has used nearly $1 billion of the IRA funding to hire more employees to process paper-filed \ntax returns, answer taxpayer telephone calls, and process taxpayer correspondence.22 The strong improvement \nin taxpayer services this filing season is mostly due to this increased staffing.\nBut to achieve and sustain transformational improvement over the longer term, the IRS must focus like a laser \nbeam on IT. The IRS must give taxpayers robust online accounts that are comparable to accounts provided by \nbanks and other financial institutions. It must make it possible for all taxpayers to e-file tax returns. It must \nlimit the number of rejected electronic tax returns. It must provide faster relief for victims of identity theft. \nIt must make it possible for taxpayers to receive and submit responses to information requests electronically \nin all interactions with the agency. For taxpayers who prefer to submit returns or correspondence by mail, it \nmust digitize all paper upon receipt. It must replace its 60 discrete case management systems that currently \nhave limited ability to communicate with each other with an integrated, agency-wide system. And it must \ncomplete the modernization of its Individual Master File and Business Master File, which were originally \ndeployed in the 1960s and are the repository for official taxpayer records. It must transform the way it \nperforms its tax administration mission and become a responsive and trusted agency. Improved IT is \nimperative to achieving that goal.\nIn April, the IRS released a Strategic Operating Plan (SOP) that details how it intends to spend the IRA \nfunding.23 The SOP outlines an ambitious set of objectives that, if effectively implemented, will be a game \nchanger for taxpayers and tax administration. My main concern is with the large number of ambitious goals \nand projects described in the SOP\n. The IRS’s leadership will need to set priorities and provide focus to ensure \nthe most important projects are completed and the agency doesn’t tackle more projects than it can reasonably \nhandle.\nLastly, an update about TAS’s advocacy efforts. We released our Annual Report to Congress in December \n2022, in which we made 46 administrative recommendations to the IRS. I am pleased to report that \nthe IRS has agreed to implement 38 of them. Read the IRS’s detailed responses on our website at \nwww.taxpayeradvocate.irs.gov/arc-recommendations-tracker.\nCONCLUSION\nI began my service as the National Taxpayer Advocate on March 30, 2020 – just as the COVID-19 pandemic \nwas erupting and then-Commissioner Rettig was ordering all IRS offices across the country to close and \nmost employees to convert to telework. It has been a difficult time for tax administration. For millions of \ntaxpayers, interacting with the IRS during the last three years has been a miserable experience. This year, for \nthe first time, the clouds are beginning to part, and I can see some blue sky. I am optimistic that the paper \nprocessing backlog is coming to an end, taxpayers who need to reach the IRS are generally able to do so, \nCongress has given the IRS funding to bring its technology into the 21st century, and IRS leaders have been \nworking hard to develop and execute plans to transform the IRS for the better.\nTransitions can be difficult, and recognizing there may be growing pains, the first TAS Systemic Advocacy \nObjective I set out in this report is to “protect taxpayer rights as the IRS implements its strategic operating \nplan.” But with adequate funding, leadership prioritization, and appropriate oversight from Congress, I \nbelieve the IRS will make considerable progress in the next three to five years in helping taxpayers comply \nwith their tax obligations as painlessly as possible. A key goal of the SOP is to improve compliance by \nencouraging and helping taxpayers to do the right thing on the front end. That is the most efficient approach \n– much cheaper and more effective than trying to audit our way out of the tax gap one taxpayer at a time \n22\t\nSee Jacob Bogage, The IRS Braces for the Unthinkable: A Normal Tax Season, WASH. POST (Mar. 3, 2023), \nhttps://www.washingtonpost.com/business/2023/03/03/irs-taxes-biden-law.\n23\t\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\n","ix\nFiscal Year 2024 Objectives Report to Congress\nPreface: National Taxpayer Advocate’s Introductory Remarks\non the back end. The success of IT is instrumental to accomplishing the SOP’s objectives of improving \ncompliance and providing better service. Like many Americans, I have high aspirations and expectations \nfor the agency. I am eager to see the enhancements to improve IT and ultimately taxpayer service, and I am \nexcited to be a part of the journey.\nI look forward to working with the IRS and Members of Congress to help transform the taxpayer experience.\nRespectfully submitted,\nErin M. Collins\nNational Taxpayer Advocate\nJune 21, 2023\n","x\nTaxpayer Advocate Service\nThis page intentionally left blank.\n","Fiscal Year 2024 Objectives Report to Congress\n1\nTITLE\nINTRODUCTION\nThe last several years were challenging filing seasons. The IRS processing of tax returns was backlogged, \ntaxpayers had to wait months for their refunds, and the IRS struggled to provide service on the phones and \nin person. During Filing Season (FS) 2023, most taxpayers did not experience any issues, as the IRS’s overall \noperations significantly improved when compared to FS 2022. This was due in no small part to the IRS \nworking through nearly all the backlogged individual original filed returns before starting FS 2023, meaning \nthat for the first time since COVID-19 began, the IRS was not starting the filing season at a deficit with \noriginal individual filed returns. However, at the start of the year, it still had a sizable carryover of amended \nreturns, business returns, correspondence, and returns identified with potential errors, all awaiting processing.\nAs of April 21, 2023, the IRS received 137,144,000 individual income tax returns.1 Out of these, the IRS \nprocessed 134,649,000, or 98 percent, and issued 85,935,000 refunds totaling roughly $236.62 billion.2 \nHowever, as of April 22, 2023, there were still 2.6 million original individual and business paper income \ntax returns awaiting processing.3 In addition, there were 5.9 million individual and business electronic and \npaper-filed income tax returns that the IRS suspended for various reasons (error resolution cases, processing \nrejects, unpostable returns, and potential identity theft cases), including returns suspended from the previous \nfiling season.4\nDuring FS 2023, the IRS improved not only its processing of original returns but also the performance on \nits Accounts Management (AM) phone lines compared to recent years, achieving a Level of Service (LOS) of \nabout 85 percent compared to an LOS of about 15 percent in FS 2022.5 But this improvement came with an \nexpected cost – creating a new paper backlog in amended returns and taxpayer correspondence.\n1\t\nSee IRS, Filing Season Statistics for Week Ending April 21, 2023, https://www.irs.gov/newsroom/filing-season-statistics-for-week-\nending-april-21-2023 (last visited May 31, 2023).\n2\t\nId.\n3\t\nIRS, Wage and Investment (W&I) Inventory Report (week ending Apr. 22, 2023).\n4\t\nId.\n5\t\nIRS, Joint Operations Center (JOC), Snapshot Reports: Enterprise Snapshot (week ending Apr. 22, 2023).\nREVIEW OF THE 2023 FILING SEASON\n","2\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\nIn September 2022, Treasury instructed the IRS to achieve a high LOS (85 percent) on the general toll-free \nphone lines, which the IRS accomplished by reallocating its resources.6 The IRS instructed AM customer \nservice representatives (CSRs) to primarily focus on answering key phone lines, resulting in them largely \nabandoning their other tasks of processing amended returns and taxpayer correspondence. Due to the IRS’s \nantiquated information technology (IT) systems, it was unrealistic to expect these employees to work the \npaper inventory (process amended returns and correspondence) and still achieve a high LOS on IRS phone \nlines during core working hours. Thus, prioritizing phone duties for AM CSRs resulted in IRS phone lines \nhaving a higher LOS and shorter wait times, which was a welcome relief for millions of taxpayers, but it came \nat the cost of processing delays.\nJanuary 23, 2023 – Opening of the Filing Season\nThe IRS began accepting tax year (TY) 2022 returns for processing on January 23, 2023, and the filing \nseason closed on April 18, 2023 (April 15 was a Saturday, and the District of Columbia’s Emancipation \nDay holiday was celebrated on April 17). FS 2023 was the most normal filing season since 2019. The IRS \nprocessed returns, issued refunds, and answered most calls it received from taxpayers, but there is still room \nfor improvement.\nFILING SEASON PERFORMANCE\nFigure 2.1 presents an overview of returns processed and refunds issued during FY 2023 and two of the past \nfour filing seasons. Because the 2020, 2021, and 2022 filing seasons were such an aberration due to the \nimpact of COVID-19, we compare FS 2023 data to FS 2019 data, where available. However, we also look \nat FY 2022 data and compare it to the FY 2023 data to show the improvement the IRS has made over the \nlast year.\nFIGURE 2.1, Comparing Filing Season Weeks Ending April 19, 2019; April 22, 2022; \nApril 21, 20237\n2019\n2022\n2023\nPercent \nChange \n2019-2023\nPercent \nChange \n2022-2023\nIndividual Income \nTax Returns\nTotal Receipts\n137,233,000\n138,942,000\n137,144,000\n-0.1%\n-1.3%\nTotal Processed\n130,775,000\n133,773,000\n134,649,000\n3.0%\n0.7%\nE-Filing Receipts\nTotal E-Filing\n126,264,000\n133,410,000\n132,009,000\n4.5%\n-1.1%\nTax Professionals\n70,476,000\n70,509,000\n70,492,000\n0.0%\n0.0%\nSelf-Prepared\n55,788,000\n62,900,000\n61,517,000\n10.3%\n-2.2%\nTotal Refunds\nNumber\n95,737,000\n88,667,000\n85,935,000\n-10.2%\n-3.1%\nAmount\n$260.9 bil\n$267.0 bil\n$236.6 bil\n-9.3%\n-11.4%\nAverage Refund\n$2,725\n$3,012\n$2,753\n1.0%\n-8.6%\nContinued on next page.\n6\t\nJanet L. Yellen, Sec’y of the Treasury, Remarks at the IRS Facility in New Carrollton, Maryland (Sept. 15, 2022), \nhttps://home.treasury.gov/news/press-releases/jy0952.\n7\t\nIRS, Filing Season Statistics for Week Ending April 21, 2023, https://www.irs.gov/newsroom/filing-season-statistics-for-week-\nending-april-21-2023 (last visited May 31, 2023); IRS, Filing Season Statistics for Week Ending April 22, 2022, https://www.irs.gov/\nnewsroom/filing-season-statistics-for-week-ending-april-22-2022 (last visited May 31, 2023); IRS, Filing Season Statistics for \nWeek Ending April 19, 2019, https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-april-19-2019 (last visited \nMay 31, 2023).\n","3\nFiscal Year 2024 Objectives Report to Congress\nReview of the 2023 Filing Season\n2019\n2022\n2023\nPercent \nChange \n2019-2023\nPercent \nChange \n2022-2023\nDirect Deposit \nRefunds\nNumber\n83,249,900\n83,891,000\n81,799,000\n-1.7%\n-2.5%\nAmount\n$238.4 bil\n$260.0 bil\n$231.3 bil\n-3.0%\n-11.0%\nAverage Refund\n$2,863\n$3,099\n$2,827\n-1.3%\n-8.8%\nWeb Usage\nVisits to IRS.gov\n421.5 mil\n609.1 mil\n488.1 mil\n15.8%\n-19.9%\nFigure 2.1 shows relatively consistent data from year to year, but FS 2023 brought a couple of noticeable \nchanges. For example, between FS 2022 and FS 2023, the average refund amount for individuals was \n$3,012 in 2022 and $2,753 in 2023. This reduction may be due in part to no stimulus payments during \nTY 2022; taxpayers who don’t itemize but take the standard deduction are not able to deduct their charitable \ncontributions;8 and certain refundable credits were reduced as part of COVID-19 relief.9 For example, in \nTY 2021, there was an increase in the Child and Dependent Care Tax Credit from $3,000 to $8,000 for one \nqualifying individual and from $6,000 to $16,000 for two or more qualifying individuals.10 In TY 2022, the \namount of the Child and Dependent Care Tax Credit reverted to the lower amounts. The Child Tax Credit \n(CTC) was reduced from a maximum of up to $3,600 for qualifying children under the age of six and $3,000 \nfor other qualifying children under the age of 18 during TY 2021 to just $2,000 per qualifying child under \nthe age of 17 in TY 2022.11 One other notable difference between FS 2023 and the most recent filing seasons, \nspecifically 2020 and 2021, is the continued decrease in the number of taxpayer visits to IRS.gov.12 This \ncontinued decline is most likely due to the absence of stimulus payments or other COVID-19 relief provided \nduring TY 2022, meaning taxpayers were not searching IRS.gov for information on how to claim these \nbenefits or when to expect receipt.\nOver 5.1 Million Paper Tax Returns Required Manual Processing13\nThe National Taxpayer Advocate has called paper tax returns the IRS’s Kryptonite, as they use far more \nresources than electronically filed returns to process.14 Although the vast majority of taxpayers file \nelectronically, millions of taxpayers still file their tax returns on paper, some by choice and some by necessity; \nthese paper returns tie up IRS resources because of the manual processing they require. This year, the IRS \nreceived 5.1 million paper returns15 but was far more efficient in processing them, largely because of more staff \nmanually inputting paper returns onto IRS systems, increased use of tools designed to improve the IRS’s Error \nResolution System, and a decrease in the number of carryover returns from the previous year.\n8\t\nSee IRS, Pub. 526, Charitable Contributions 1 (Feb. 2022); IRS News Release IR-2021-219, IRS Provides Tax Inflation Adjustments \nfor Tax Year 2022 (Nov. 10, 2022).\n9\t\nIRS News Release IR-2022-203, Get Ready Now to File Your 2022 Federal Income Tax Return (Nov. 22, 2022).\n10\t\nIRC § 21. The American Rescue Plan Act of 2021 (ARPA) increased the eligible amounts for 2021. ARPA, Pub. L. No. 117-2, § 9631, \n135 Stat. 4, 159.\n11\t\nARPA, Pub. L. No. 117-2, § 9611, 135 Stat. 4, 145; see also IRC § 24(h)(A).\n12\t\nIRS, Filing Season Statistics for Week Ending April 21, 2023, https://www.irs.gov/newsroom/filing-season-statistics-for-week-\nending-april-21-2023 (last visited May 31, 2023); IRS, Filing Season Statistics for Week Ending April 22, 2022, https://www.irs.gov/\nnewsroom/filing-season-statistics-for-week-ending-april-22-2022 (last visited May 31, 2023); IRS, Filing Season Statistics \nfor Week Ending May 21, 2021, https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-may-21-2021 (last \nvisited May 31, 2023); IRS, Filing Season Statistics for Week Ending July 17, 2020, https://www.irs.gov/newsroom/filing-season-\nstatistics-for-week-ending-july-17-2020 (last visited May 31, 2023); Filing Season Statistics for Week Ending April 19, 2019, \nhttps://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-april-19-2019 (last visited May 31, 2023).\n13\t\nSubmission Processing (SP) Program Management/Process Assurance (PMPA) Branch Filing Season Statistics Report \n(Apr. 22, 2023). The actual number is 5,135,000.\n14\t\nErin M. Collins, Getting Rid of the Kryptonite: The IRS Should Quickly Implement Scanning Technology to Process Paper Tax \nReturns, NATIONAL TAXPAYER ADVOCATE BLOG (Mar. 30, 2022), https://www.taxpayeradvocate.irs.gov/news/nta-blog-getting-rid-of-\nthe-kryptonite-the-irs-should-quickly-implement-scanning-technology-to-process-paper-tax-returns/ (last visited May 16, 2023).\n15\t\nSP PMPA Branch Filing Season Statistics Report (Apr. 22, 2023). The actual number is 5,135,000.\n","4\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\nFIGURE 2.2, Status of Inventory Requiring Manual Processing, Comparing Filing Seasons \n2023 and 202216\nFiling Season (as of April 22, 2023)\nIndividual\nBusiness\nNot Specified\nTotal\nPaper Returns Awaiting Processing\nReceived in Calendar Year 2022\n0\n0\n0\n0\nReceived in Calendar Year 2023\n1,200,000\n500,000\n900,000\n2,600,000\nTotal Paper Returns Awaiting Processing\n1,200,000\n500,000\n900,000\n2,600,000\nPaper and Electronic Returns – Processing \nSuspended\n4,000,000\n1,800,000\n0\n5,900,000\nAmended Returns Inventory\n1,700,000\n1,700,000\n0\n3,400,000\nTotal Unprocessed Returns\n6,900,000\n4,000,000\n900,000\n11,900,000\nCorrespondence/Accounts Management \nCases (Excluding Amended Returns)\n1,900,000\n900,000\n2,200,000\n5,000,000\nTotal Inventory Requiring Manual Processing\n8,800,000\n4,9000,000\n3,100,000\n16,900,000\nFiling Season (as of April 22, 2022)\nIndividual\nBusiness\nNot Specified\nTotal\nPaper Returns Awaiting Processing\nReceived in Calendar Year 2021\n1,600,000\n700,000\n0\n2,300,000\nReceived in Calendar Year 2022\n4,600,000\n4,500,000\n2,000,000\n11,000,000\nTotal Paper Returns Awaiting Processing\n6,200,000\n5,200,000\n2,000,000\n13,300,000\nPaper and Electronic Returns – Processing \nSuspended\n5,300,000\n1,600,000\n0\n6,800,000\nAmended Returns Inventory\n2,600,000\n1,100,000\n0\n3,600,000\nTotal Unprocessed Returns\n14,100,000\n7,900,000\n2,000,000\n23,800,000\nCorrespondence/Accounts Management \nCases (Excluding Amended Returns)\n2,200,000\n1,000,000\n2,100,000\n5,300,000\nTotal Inventory Requiring Manual Processing\n16,300,000\n8,900,000\n4,100,000\n29,100,000\nThis filing season, the IRS allocated more resources to ensure it processed returns and issued refunds timely, \nwhich taxpayers noted and appreciated. However, behind the scenes, this reallocation of resources resulted \nin a backlog of clerical and administrative tasks that must take place after the IRS has processed a return and \nissued a refund. The IRS still needs to close and file these returns. These back-end actions are necessary for \ntaxpayers and the IRS to have a complete administrative record. This backlog makes it more challenging for \nExamination and Appeals to obtain administrative files and respond to some taxpayer inquiries.\nAs for paper returns, there is anticipated good news for future filing seasons. During FS 2023, the IRS \nscanned about 500,000 returns and forms, primarily Form 940, Employer’s Annual Federal Unemployment \n16\t\n IRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023). Row totals and column totals may differ because of rounding. \n","5\nFiscal Year 2024 Objectives Report to Congress\nReview of the 2023 Filing Season\n(FUTA) Tax Return; Form 941, Employer’s Quarterly Federal Tax Return; and Form 1040, U.S. Individual \nIncome Tax Return, where certain schedules were attached. According to the IRS, the scanning technology \nwas accurate about 95 percent of the time, and the need to manually transcribe the information on the forms \nand returns was rare. The IRS plans to expand the use of this technology in FS 2024, but there are many \nfactors to consider, and it is unclear as of now to what extent the IRS will use this technology.17\nImproved Level of IRS Telephone Service – But at What Cost?\nIn light of the stinging criticism of the IRS’s telephone service over the last three years, the Treasury \nDepartment directed the IRS to achieve at least an 85 percent LOS in answering telephone calls this filing \nseason. To achieve this goal, the IRS worked with Treasury, the Office of Personnel Management, and the \nNational Treasury Employees Union to secure Direct-Hire Authority to onboard over 5,000 AM employees \nto assist with FS 2023.18 The addition of these CSRs largely succeeded, and wait times were significantly \nshorter when compared to FS 2022. But adding CSRs to answer the phones during peak call periods meant \nthat CSRs were often idle when call volumes were low. Due to antiquated technology and certain other \nfactors, CSRs assigned to answer the phones currently cannot perform other tasks while waiting for calls \nto come in. As a result, CSRs were idle 34 percent of the time they were assigned to answer the phones, \nmeaning they were neither assisting taxpayers on the phone nor processing amended tax returns and taxpayer \ncorrespondence.19 Therefore, while the LOS achievement was commendable – and it benefited millions of \ntaxpayers – the IRS could only accomplish it by prioritizing the phones over other IRS operations, resulting in \ngreater delays in the processing of paper correspondence.20\nFigure 2.3 shows the CSR LOS and Average Speed of Answer (ASA) for FS 2023 on some of the IRS’s busiest \nphone lines.21\nFIGURE 2.3, Key IRS Phone Lines LOS and ASA, 2022 and 2023 Filing Seasons\n2022\n2022\n2023\n2023\nLevel of Service\nAverage Speed of \nAnswer (Minutes)\nLevel of Service\nAverage Speed of \nAnswer (Minutes)\nRefund Hotline 800-829-1954\n6%\n39 minutes\n96%\n1 minute\nIndividual Income Tax Services \n800-829-1040\n14%\n26 minutes\n91%\n2 minutes\nInstallment Agreement/Balance Due\n25%\n45 minutes\n46%\n24 minutes\nTaxpayer Assistance Center \nAppointment Line 844-545-5640\n14%\n20 minutes\n72%\n5 minutes\nBusiness & Specialty 800-829-4933\n26%\n30 minutes\n83%\n6 minutes\nContinued on next page.\n17\t\nEmail from Project Director, Enterprise Digitalization (May 25, 2023) (on file with TAS).\n18\t\nU.S. DEP’T OF THE TREASURY, Filing Season 2023 Report Card: IRS Delivered Significantly Improved Customer Service \n(Apr. 17, 2023), https://home.treasury.gov/news/press-releases/jy1421.\n19\t\nIRS, Ready Agent Hours Report (Jan. 1-Apr. 22, 2023).\n20\t From December 2022 through the filing season, the inventory of amended tax returns more than doubled from 1.5 million to \n3.4 million, and the inventory of taxpayer responses to IRS notices and other AM cases awaiting processing went up from 4.9 \nmillion to 5.0 million. IRS, W&I data (weeks ending Dec. 23, 2022; Apr. 22, 2023).\n21\t\nIRS, JOC, Snapshot Reports: Product Line Detail (weeks ending Apr. 23, 2022; Apr. 22, 2023). ASA is the time it takes a taxpayer to \nreach a live customer service representative, including the time needed to respond to any automated prompts.\n","6\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\n2022\n2022\n2023\n2023\nLevel of Service\nAverage Speed of \nAnswer (Minutes)\nLevel of Service\nAverage Speed of \nAnswer (Minutes)\nTaxpayer Protection Program \n800-830-5084\n4%\n47 minutes\n47%\n16 minutes\nPractitioner Priority Service® \n866-860-4259\n22%\n24 minutes\n89%\n3 minutes\nIn addition to improving its LOS, the IRS has continued to modernize its phone lines by providing callback \noptions on 43 applications of its toll-free phone lines.22 After about 15 minutes on hold, this option lets \ntaxpayers provide the system their callback number, hang up, and move on with other activities while awaiting \na call back once an assistor becomes available.23 Because the IRS answered a large number of calls in under 15 \nminutes, the callback feature was often unnecessary. In January 2023, the IRS switched to a more advanced \ncallback system with the capability of more dynamic features such as text alerts or notifications to taxpayers \nthat the IRS is returning their call.24 The IRS is planning a second callback expansion to 69 additional toll-\nfree applications (for a total of 112) by August 2023.\nDespite these improvements, some lines still suffer from a low LOS. The Installment Agreement/Balance \nDue line received 2.6 million calls during the filing season, of which the IRS answered only 1.2 million, \nresulting in an LOS of only 46 percent.25 This low LOS is surprising since the IRS just introduced a voicebot \nfeature on this line to assist taxpayers with their collection issues.26 One would suspect the utilization of \nthis bot would free up CSRs to assist more taxpayers on this line and improve its overall LOS. This is a vital \nline for taxpayers, as the assistors answer questions about balances owed and help taxpayers make payment \narrangements. Taxpayers who cannot reach the IRS through this line risk becoming subjects of enforced \ncollection actions, such as bank and wage levies and liens.\nThe way the IRS calculates and presents LOS data on its phone lines is complex and confusing and does not \nnecessarily reflect the overall experience of taxpayers seeking telephone assistance. The IRS should change \nits telephone service measure of LOS to better reflect the taxpayer’s experience. The IRS should consider \nmeasuring whether taxpayers received the information requested, whether they needed to speak with multiple \nIRS employees, and whether the IRS provided additional information such as links to materials or videos.\nWhen the IRS reports a benchmark LOS, one might assume it reflects the percentage of its calls that IRS \ntelephone assistors answer. That is not the case. First, the benchmark measure reflects only calls directed \nto the IRS’s AM telephone lines. Of the total 31.9 million calls the IRS received, 24.6 million (77 percent) \n22\t IRS, W&I Business Performance Review (BPR) Q1 Fiscal Year (FY) 2023, at 7 (Feb. 23, 2023). An application is when a taxpayer \ncalls a toll-free line and is presented with multiple options from which he or she can select.\n23\t IRS, Servicewide Electronic Research Program (SERP), Customer Callback FAQs and Talking Points (Nov. 8, 2022).\n24\t IRS, W&I BPR Q1 FY 2023, at 7 (Feb. 23, 2023).\n25\t IRS, JOC, Snapshot Reports: Product Line Detail Snapshot (week ending Apr. 22, 2023).\n26\t Darren Guillot, IRS Small Bus./Self-Employed Deputy Comm’r, Using Voice and Chat Bots to Improve the Collection Taxpayer \nExperience (Sept. 29, 2022), https://www.irs.gov/about-irs/using-voice-and-chat-bots-to-improve-the-collection-taxpayer-\nexperience.\n","7\nFiscal Year 2024 Objectives Report to Congress\nReview of the 2023 Filing Season\ncame in on or were routed to the AM lines.27 Thus, the benchmark measure does not tell us anything about \nthe experience, how the IRS handled the remaining 7.2 million calls outside of AM (such as the compliance \nphone lines), or whether the taxpayer received an answer to their question.28\nSecond, the denominator in the IRS’s LOS computation is derived from calls routed to telephone assistors \nrather than from all calls to that phone line. Callers to the AM lines are greeted by a phone tree. Depending \non the options a taxpayer selects, the phone system determines whether to direct the caller to a live assistor or \none of its automated offerings. Automation is not a deliberate caller-selected option. Only 31 percent of the \n24.6 million calls answered by the AM lines (about 7.7 million) were routed to assistors, while the remaining \ntaxpayer calls were routed to automation or reflected taxpayer hang-ups.29 While the IRS is reporting a \nbenchmark LOS of 85 percent, as shown in Figure 2.4, IRS employees answered only 31 percent of the incoming \ncalls on the AM lines.30 As part of its transformation initiatives, the IRS should focus on measures that more \nappropriately determine the service received by the taxpayer and the experience they had while working \nthrough their issues. LOS is not the appropriate measure for determining the taxpayer telephone experience \nand how the IRS should strive toward providing quality service in assisting taxpayers with their questions \nand issues. The IRS needs to revisit its measurement to determine if taxpayers are receiving the service they \ndeserve.\nFIGURE 2.4, IRS Telephone Results, Filing Seasons 2019, 2022, and 2023, Comparing \nWeeks Ending April 20, 2019; April 23, 2022; April 22, 202331\n \n2019\n2022\n2023\nPercent \nChange \nBetween 2019 \nand 2023\nPercent \nChange \nBetween 2022 \nand 2023\nEnterprise Total\nCalls Received\n40,796,555\n72,811,503\n31,871,203\n-22%\n-56%\nCalls Answered by CSRs\n10,082,963\n7,453,961\n11,002,546\n9%\n48%\nPercent of Calls Answered by CSRs\n25%\n10%\n35%\n40%\n237%\nCSR Level of Service\n59%\n18%\n72%\n23%\n293%\nTime on Hold (in Minutes) \n13\n29\n8\n-40%\n-73%\nContinued on next page.\n27\t IRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Total, Accounts Management, and Consolidated Automated \nCollection Service data (weeks ending Apr. 20, 2019; Apr. 23, 2022; Apr. 22, 2023); IRS, JOC, Snapshot Reports: Product Line \nDetail for Form 1040 data (weeks ending Apr. 20, 2019; Apr. 23, 2022; Apr. 22, 2023). For 2020, the last day of the JOC planning \nperiod including the filing season is June 30, although the 2020 filing season was extended to July 15. Percentage of Calls \nAnswered by CSRs reflects the number of calls answered by CSRs divided by the number of calls received. CSR LOS is an IRS \nperformance measure that reflects the number of calls answered by CSRs divided by the number of calls directed to CSRs \n(i.e., it excludes primary abandons, taxpayers who encounter busy signals or are disconnected, and calls routed for automated \nresponses). The Percent Change column is computed based on actual numbers, not rounded numbers. All numbers in Figure 2.3 \nare rounded; however, the percentage change is calculated on the actual numbers.\n28\t IRS, JOC, Snapshot Reports: Enterprise Snapshot (week ending Apr. 22, 2023).\n29\t Id.\n30\t Id.\n31\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Total, Accounts Management, and Consolidated Automated \nCollection Service data (weeks ending Apr. 20, 2019, Apr. 23, 2022; Apr. 22, 2023); IRS, JOC, Snapshot Reports: Product Line \nDetail for Form 1040 data (weeks ending Apr. 20, 2019, Apr. 23, 2022; Apr. 22, 2023). Percent Change column computed based on \nactual numbers and not rounded numbers.\n","8\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\n \n2019\n2022\n2023\nPercent \nChange \nBetween 2019 \nand 2023\nPercent \nChange \nBetween 2022 \nand 2023\nAccounts Management \nCalls Received\n34,382,805\n60,036,799\n24,630,593\n-28%\n-59%\nCalls Answered by CSRs\n8,059,818\n4,641,053\n7,671,193\n-5%\n65%\nPercent of Calls Answered by CSRs\n23%\n8%\n31%\n33%\n303%\nCSR Level of Service\n67%\n15%\n85%\n27%\n451%\nTime on Hold (in Minutes) \n9\n28\n3\n-64%\n-88%\nForm 1040 Line\nCalls Received\n7,316,757\n15,317,600\n5,380,423\n-26%\n-65%\nCalls Answered by CSRs\n1,903,012\n1,161,185\n1,806,896\n-5%\n56%\nPercent of Calls Answered by CSRs\n26%\n8%\n34%\n29%\n343%\nCSR Level of Service\n67%\n14%\n91%\n38%\n554%\nTime on Hold (in Minutes) \n9\n26\n2\n-82%\n-94%\nConsolidated Automated Collection System Lines\nCalls Received\n3,741,588\n5,038,973\n3,185,939\n-15%\n-37%\nCalls Answered by CSRs\n1,098,111\n1,641,744\n1,544,789\n41%\n-6%\nPercent of Calls Answered by CSRs\n29%\n33%\n48%\n65%\n49%\nCSR Level of Service\n33%\n34%\n51%\n54%\n48%\nTime on Hold (in Minutes) \n41\n36\n20\n-52%\n-45%\nFigure 2.4 provides a more complete picture of the taxpayer experience when calling the IRS. In most cases, \nthe percent of calls answered by CSRs is far less when compared to the IRS’s calculation of CSR LOS – but \neven that has improved compared to past years. Both Figures 2.3 and 2.4 provide useful information and \nshould be considered when evaluating the IRS’s overall success in providing customer service to taxpayers \non its phone lines. One undisputable and consistent improvement in Figure 2.4 shows how long taxpayers \nwaited on hold, in one case falling from 28 minutes in FS 2022 to three minutes in FS 2023.\nDelays in Processing Taxpayer Correspondence and Amended Returns\nThe significant improvements achieved on the phone lines came at a cost, namely delays in processing \namended returns and taxpayer correspondence. The IRS sent millions of notices to taxpayers during FS 2023, \nincluding math error notices,32 and notices requesting a taxpayer authenticate his or her identity (where IRS \nsecurity filters flagged a return as potentially filed by an identity thief). Many of these notices asked taxpayers \nto substantiate an item claimed on their return or request abatement of a math error assessment if they do not \nagree. During FS 2023, the IRS was behind in processing responses to IRS correspondence. Figure 2.5 shows \n32\t See, e.g., IRS, Math Error Report for Calendar Year (CY) 2023 (cycle 16).\n","9\nFiscal Year 2024 Objectives Report to Congress\nReview of the 2023 Filing Season\nthe accumulation of taxpayer correspondence and amended returns still awaiting processing because CSRs \nwere primarily devoted to answer incoming calls on IRS phone lines.\nFIGURE 2.5, Filing Season 2023, IRS Processing of Taxpayer Correspondence33\nCorrespondence and Amended Return Processing\nIndividual\nBusiness\nOther\nTotal\nAccounts Management Adjustment and \nCorrespondence Cases\n551,000\n750,000\nn/a\n1.3 mil\nAmended Returns\n1.7 mil\n1.7 mil\nn/a\n3.4 mil\nInternal Account Maintenance (includes Employer \nIdentification Number applications, refund \ninquiries, Identity Theft Victim Assistance forms, \ntax preparer authorizations, and other written \ntaxpayer correspondence)\n1.3 mil\n155,000\n2.2 mil\n3.7 mil\nTotal\n3.6 mil\n2.6 mil\n2.2 mil\n8.4 mil\nIn situations where the IRS needs a taxpayer response to move forward, but the IRS has not yet processed that \nresponse, its automated processes could take adverse action, such as moving forward with collection actions or \nnot releasing the refund claimed on the return. Another example of when delays in processing correspondence \nimpact taxpayers is when the IRS holds a taxpayer refund because a dependent’s taxpayer identification \nnumber (TIN) has been determined to be invalid. The taxpayer responds to the notice by timely sending in \ndocuments to verify the dependent’s TIN, but the IRS doesn’t process the taxpayer’s response for weeks or \nmonths, further delaying the issuance of the taxpayer’s refund. Therefore, to prevent harm to taxpayers, it \nis critical that the IRS devote more resources to processing amended returns and correspondence during the \nremainder of 2023.\nIdentity Verification\nThe IRS evaluates all tax returns claiming refunds through a variety of filters, models, and rules that flag \nreturns for potential identity theft or refund fraud. When the filters detect possible identity theft or refund \nfraud, the IRS will suspend the return and hold the refund until it can authenticate the taxpayer’s identity or \nverify the information on the return.\nIdentity Theft Refund Fraud\nThe IRS Taxpayer Protection Program (TPP) suspends return processing when returns are selected for \npotential identity theft. The IRS will send taxpayers one notice requesting that they authenticate their \nidentity by contacting the TPP toll-free telephone number, using an online application on IRS.gov, or visiting \na Taxpayer Assistance Center (TAC) before processing the return.34 As of April 20, 2023, TPP selected \nover 2.3 million suspicious tax returns, down 18.2 percent from the 2.8 million suspicious returns selected \nduring FS 2022 through April 21, 2022.35 Taxpayers successfully authenticated their identities for 603,087 \nreturns, an increase of 69 percent compared to 357,471 at this time last year.36 Over the years, the filters have \nstruggled with high false detection rates, and that challenge continued in 2023. For calendar year (CY) 2022, \n33\t IRS, W&I Inventory Report (week ending Apr. 22, 2023).\n34\t Internal Revenue Manual (IRM) 25.25.6.1.7, Taxpayer Protection Program Overview (Oct. 1, 2022).\n35\t The IRS released an additional 262,380 returns in 2023 and 532,625 returns in 2022 due to receipt of additional Information Return \nProcessing data. IRS, TPP Combined Report 3 (Apr. 24, 2023); IRS, TPP Combined Report 3 (Apr. 25, 2022).\n36\t Id. The IRS has worked with Low Income Taxpayer Clinics to implement an authentication program where the clinics can \nauthenticate a taxpayer’s identity and then send that information directly to the IRS, thereby speeding up the authentication \nprocess.\n","10\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\nthe identity theft false detection rate was 47 percent, with 2.5 million returns remaining unresolved.37 Thus, \nit is likely some returns the IRS is holding are correct taxpayer returns awaiting payment of their refunds. \nHowever, beyond sending the initial notice, the IRS makes no further attempts to contact the taxpayer. So, \nif taxpayers were expecting a refund but have not yet received it, they should contact the IRS to ensure the \nreturn is not being held for possible identity theft.\nUnfortunately, when taxpayers are directed to the TPP phone line, reaching an assistor will likely not be \nas easy as it has been on other lines; the LOS for the TPP phone line in 2023 did not reach the LOS other \nphone lines achieved. However, taxpayers were far more successful getting through to a TPP representative \nthan they were during FS 2022. Specifically, the TPP phone line LOS significantly increased to 47 percent \nthrough April 22, 2023, compared to an abysmal four percent during the 2022 filing season and 21 percent in \nthe 2021 filing season.38 The TPP phone assistors answered over 862,902 taxpayer calls compared to 163,437 \nduring last year’s filing season.39 This is a significant improvement, but the IRS was essentially not answering \nany calls on this phone line during the last filing season so there was truly nowhere to go but up. And during \nFS 2023, more than half of taxpayers who tried to reach an assistor were still unsuccessful. Since the TPP \nphone line wasn’t included in the Treasury Department’s goal of reaching an 85 percent LOS for the main \nphone line, the IRS did not prioritize these calls. Clearly, this is an area the IRS needs to improve.40\nNon-Identity Theft Refund Fraud\nFor non-identity theft refund fraud, returns selected by fraud filters will have their refunds frozen until \nthe IRS can verify the income and withholding reported on the return. For FS 2023 through April 19, \n2023, the refund fraud filters selected over 608,000 potential fraudulent tax returns, down 61 percent from \napproximately 1.6 million potential fraudulent returns selected during the same period last year.41 Out of the \n608,077 selected returns, over 197,000 (33 percent) have been verified for release. However, the IRS identity \ntheft and fraud detection programs have a history of high false detection rates. Specifically, in CY 2022, the \nrefund fraud filters had a false detection rate of 66 percent.42 Taxpayers whose returns are valid but caught in \nthese filters experience prolonged refund delays, possibly creating a financial hardship for the taxpayer. Delays \nin processing taxpayer correspondence may lengthen the delay in some circumstances.\nIdentity Theft Victim Assistance\nWhen the IRS unknowingly processes identity theft returns and issues the associated refunds, the true \ntaxpayer will often discover months after filing that someone else has filed a false return using their identity. \nTax-related identity theft has a significant impact on its victims and the IRS; taxpayers in this situation rarely \nreceive their refunds until the IRS resolves their cases. Not only do victims of identity theft have to deal with \nthe IRS, but they also have to address the issue with the Social Security Administration, their bank, credit card \ncompanies, etc. Identity theft is an emotional and distressing experience for a taxpayer, and the IRS needs to \nimprove the rate at which it processes these cases.\n37\t IRS, Identity Theft (IDT) and Integrity & Verification Operations (IVO) Performance Report, End of Year (EOY) False Detection Rate \n(FDR) 9 (Dec. 31, 2022); IRS, TPP Combined Report 3 (Dec. 27, 2022).\n38\t IRS, JOC, Weekly TPP Snapshot Report (week ending Apr. 22, 2023).\n39\t Id.\n40\t See IRS, SERP Alert 23A0124, TPP In-Person Identity Verification Pilot (May 16, 2023). Beginning May 22, the IRS will make \navailable a new In-Person Identity Verification Pilot process to taxpayers selected for the TPP. The In-Person Identity Verification \noption will provide taxpayers the opportunity to visit a United Parcel Service kiosk location to complete their identity verification \nand create an ID.me online account for IRS.gov.\n41\t\nIRS, IDT and IVO Performance Report 3, 8-9 (Apr. 26, 2023); IRS, IDT and IVO Performance Report 3, 8-9 (Apr. 27, 2022).\n42\t IRS, IDT and IVO Performance Report, EOY FDR 5 (Dec. 31, 2022).\n","11\nFiscal Year 2024 Objectives Report to Congress\nReview of the 2023 Filing Season\nSince the COVID-19 pandemic, the number of identity theft victim assistance cases has increased, and this \nincrease in inventory has surpassed closures, causing a backlog of these cases.43 Figure 2.6 illustrates the extent \nof this backlog.\nFIGURE 2.6, Identity Theft Victim Assistance Combined Inventory, CYs and Filing \nSeasons (through April) 2021-2023 44\n2021\n2021\n(through April)\n2022\n2022 \n(through April)\n2023\n(through April)\nPercent \nChange \n2022-2023 \n(through April)\nBeginning \nInventory\n131,381\n131,381\n318,738\n318,738\n426,336\n34%\nReceipts\n325,622\n115,002\n306,863\n72,048\n84,634\n17%\nClosures\n138,265\n37,350\n201,010\n72,888\n45,979\n-37%\nEnding Inventory\n318,738\n209,033\n426,336\n317,898\n464,991\n46%\nThe IRS has acknowledged the increase in the amount of time it takes to resolve these cases. Due to \nextenuating circumstances caused by the pandemic, identity theft inventories have increased, and as of the \nend of April 30, 2023, it is taking the IRS on average about 436 days to resolve identity theft cases.45 This \nmeans these taxpayers are waiting on average 15 months to receive their tax refunds. There are other non-tax \nissues caused by identity theft that may take even longer to resolve. The pandemic undoubtedly played a big \nrole in delays, but policy decisions have also contributed to the problem. To achieve the 85 percent LOS set \nout by the Treasury Department, the IRS reassigned AM employees who typically work identity theft cases to \nanswer AM’s phone lines, causing harm to taxpayers who were victims of identity theft.46 The IRS needs to \ndevote more resources, increase education and awareness, and prioritize assistance to this vulnerable taxpayer \npopulation.\nWhere’s My Refund? and Where’s My Amended Return? Tools\nEach year, millions of taxpayers turn to the IRS’s Where’s My Refund? and Where’s My Amended Return? \ntools to check the status of their refunds using the most up-to-date information available. Figure 2.7 shows \nthe extent to which taxpayers rely on this critical tool.\nFIGURE 2.7, Where’s My Refund? Visits, Filing Seasons 2019, 2022, and 202347\nTool\nVisits for \nJanuary 1 \nThrough \nApril 19, 2019\nVisits for \nJanuary 1 \nThrough \nApril 22, 2022\nVisits for \nJanuary 1 \nThrough \nApril 21, 2023\nPercent Change \n2019-2023\nPercent Change \n2022-2023\nWhere’s My \nRefund?\n317,417,000\n334,399,000\n230,193,000\n-27.5%\n-31.2%\n43\t IRS, Global ID Theft Report (Apr. 2023).\n44\t Id.\n45\t IRS, Correspondence Imaging System, FY 2023 Cycle Time Report (IDT Total).\n46\t Janet L. Yellen, Sec’y of the Treasury, Remarks at the IRS Facility in New Carrollton, Maryland (Sept. 15, 2022), \nhome.treasury.gov/news/press-releases/jy0952.\n47\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\n","12\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\nAs shown in Figure 2.7, taxpayers attempted to check the status of their refunds using the Where’s My \nRefund? tool over 230 million times during FS 2023, but for many, Where’s My Refund? may not have \nprovided them the information they sought, as it only tells taxpayers:\n•\t The return has been received;\n•\t The return has been processed; or\n•\t The refund has been issued.\nTaxpayers whose returns the IRS is reviewing for possible errors or identity theft will not receive any \ninformation from Where’s My Refund? regarding these processes and possible delays. The tool does \nnot answer the question – rather it will continue to say the return has been received, but no additional \ninformation is available. During the filing season, Where’s My Amended Return? received over 4.4 million \nvisits but suffered from similar limitations, as it does not explain or provide details on delays in processing.48 \nThe IRS’s goal is to enhance the type of information that the Where’s My Refund? and Where’s My Amended \nReturn? tools provide, and it stated in its Inflation Reduction Act Strategic Operating Plan it will use Inflation \nReduction Act funding to make enhancements to these tools in an effort to provide taxpayers more real-time \nupdates.49 These types of real-time updates are the basic types of service taxpayers need and desire.\nFace-to-Face Service at Taxpayer Assistance Centers\nThe IRS provides face-to-face assistance to taxpayers across the country, the District of Columbia, and Puerto \nRico at TACs. Over the past decade, the IRS had reduced the number of TACs from 401 in 2011 to 363 \nin 2023.50 Some TACs were not fully staffed. As of April 17, 2023, the IRS staffed 363 TACs, but due to \nattrition and resource limitations, it did not staff 26 TACs on a full-time basis.51 Over the past year, the IRS \nhas reopened 16 TACs that were closed since the beginning of the pandemic, and the IRS opened four new \nTACs in Puerto Rico and one in Mississippi.52 All staffed TACs offer appointments and the ability to walk \nin, in certain circumstances. In addition to servicing taxpayers in a face-to-face environment, the IRS has \nbegun assisting taxpayers virtually by using video communications (virtual service delivery (VSD)), allowing \ntaxpayers to interact with IRS employees in real-time, as it has established several VSD partner sites.53 \nBetween January 1 and April 18, 2023, 14 VSD partner sites assisted 86 taxpayers.54\nRecognizing the importance of providing face-to-face assistance to taxpayers outside of normal business hours, \nthe IRS expanded its hours for certain TACs one Saturday a month during filing season.55 About 2,100 \nIRS and TAS employees volunteered to work at 82 TAC locations that participated in the IRS’s “Taxpayer \nExperience Days.”56 Although a welcome relief for many taxpayers in some cities, taxpayers experienced \ndifficulties due to the high volume of participants and the IRS’s inability to timely service these taxpayers, \nleaving some frustrated. To improve the experience, the IRS must work out multiple logistics as it learns \nlessons from the problems that occurred during these events. The good news is these Taxpayer Experience \nDays allowed taxpayers to seek assistance from IRS employees or meet with a TAS Case Advocate without \nhaving to schedule an appointment.\n48\t IRS, JOC, Where’s My Amended Return Web Demand Report (week ending Apr. 22, 2023).\n49\t IRS, Pub. 3744, Inflation Reduction Act Strategic Operating Plan 42 (Apr. 2023).\n50\t IRS, W&I Inventory Report (week ending Apr. 15, 2023).\n51\t\nId.\n52\t The reopened TAC locations are Casper, WY; Binghamton, NY; West Nyack, NY; Overland Park, KS; Longview, TX; Santa Fe, NM; \nQueensbury, NY; Charlottesville, VA; La Crosse, WI; Cranberry Township, PA; Colorado Springs, CO; Joplin, MO; Jackson, TN; \nAugusta, ME; Bellingham, WA; and Trenton, NJ. The new TAC location is Greenville, MS.\n53\t Partner sites are non-IRS offices where taxpayers can walk in and access equipment to communicate with the IRS virtually.\n54\t IRS response to TAS information request (May 11, 2023).\n55\t See IRS, IRS Face-to-Face Saturday Help, https://www.irs.gov/help/irs-face-to-face-saturday-help (last visited May 31, 2023).\n56\t IRS response to TAS information request (May 11, 2023).\n","13\nFiscal Year 2024 Objectives Report to Congress\nReview of the 2023 Filing Season\nIn 2023, the IRS continued its policy of requiring taxpayers to schedule an appointment to receive assistance \nat any of its TACs, in most circumstances.57 To schedule an appointment, taxpayers are instructed to call the \nTAC Appointment line, where an assistor determines the taxpayer’s need and directs the taxpayer to resources \nwhere they may find answers to their questions.58 If the taxpayer cannot resolve their issue, the assistor will \nassist them with making an appointment at a TAC for face-to-face assistance with an IRS employee. This \nfiling season, there were 572,000 scheduled appointments for face-to-face assistance at TACs, a decrease of \n28.4 percent compared to FS 2019.59\nFIGURE 2.8, Face-to-Face Assistance, Filing Seasons 2019, 2022, and 202360\nJanuary 1 \nThrough \nApril 19, 2019\nJanuary 1 \nThrough \nApril 22, 2022\nJanuary 1 \nThrough \nApril 21, 2023\nPercent Change \n2019-2023\nPercent Change \n2022-2023\nTotal Field \nAssistance Face-\nto-Face Contacts\n799,000\n434,000\n572,000\n-28.4%\n31.8%\nWalk-in \nExceptions \n(No Scheduled \nAppointment)\n87,000\n6,000\n4,700\n-94.6%\n-21.7%\nIn limited instances, the IRS deviated from its appointment policy and let taxpayers receive assistance from \na TAC without an appointment, e.g., if the taxpayer was experiencing a hardship or if the TAC was able to \naccept walk-in appointments without disrupting scheduled appointments. This filing season, 4,700 taxpayers \nwere assisted at TACs without an appointment because of openings in the day’s calendar or as staffing \npermitted, down 94.6 percent from the 2019 filing season.61 The appointment-only approach can negatively \naffect taxpayers who need assistance urgently and cannot wait to obtain an appointment.62 TAS is pleased that \nthe IRS’s guidance to employees includes managerial discretion to assist taxpayers without appointments in \ncertain circumstances and recommends TACs be staffed to provide walk-in assistance and by appointment.63 \nHowever, serving taxpayers without appointments remains the exception to the rule, limiting taxpayer access \nto obtain in-person assistance from the IRS.\nBefore the COVID-19 pandemic, the IRS began an initiative to virtually assist taxpayers through web-based \nsoftware. The IRS began Phase 2 of its Web Service Delivery (WebSD) pilot program on March 15, 2022.64 \nTaxpayers may make WebSD appointments to meet virtually with an IRS assistor to discuss such issues as \nmath error notices and refund inquiries. From January 1, 2023, through April 18, 2023, about 4,500 WebSD \nappointments were scheduled as part of this pilot program, and about 3,500 appointments were completed \nduring this timeframe.65 While TAS is pleased the IRS has undertaken this pilot, it should increase availability \n57\t IRS News Release IR-2019-67, IRS.gov: Best Place to Get Last-Minute Tax Tips and Resources (Apr. 9, 2019).\n58\t IRM 21.1.1.3, Customer Service Representative (CSR) Duties (Mar. 11, 2021).\n59\t IRS, 2022 Weekly Individual Filing Season Report (Apr. 22, 2022).\n60\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\n61\t\nIRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\n62\t IRS, W&I BPR Q2 FY 2019, at 15 (Apr. 30, 2019). The IRS will, in some circumstances, “double book” an appointment if the taxpayer \nhas an urgent need. However, this will happen only when the taxpayer is able to explain the need, and the phone assistor is able \nto recognize the urgency. There are exception criteria for taxpayers who show up at a TAC without an appointment. Likewise, the \ntaxpayer must explain the need, and a TAC employee must recognize the taxpayer should receive service.\n63\t IRM 21.3.4.2.4.2, TAC Appointment Exception Procedures (June 27, 2022).\n64\t IRS, SERP Alert 22A0077, Web Service Delivery (WebSD) Virtual TAC (Mar. 9, 2022).\n65\t IRS response to TAS information request (May 11, 2023).\n","14\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\nto meet the needs of a broader segment of taxpayers, giving taxpayers another option through which they can \ninteract with the IRS and get the assistance they need.\nVolunteer Tax Return Preparation Services Available to Taxpayers\nThis filing season, volunteers once again stepped up to provide essential tax return preparation assistance at \nvirtual, over-the-phone, and in-person sites via the Volunteer Income Tax Assistance (VITA) and the Tax \nCounseling for the Elderly (TCE) programs.66 VITA offers free tax return preparation assistance to people \nwho generally make $60,000 or less annually, people with disabilities, and limited English-speaking taxpayers \nwho need assistance in preparing their own tax returns. TCE provides free tax help for individuals aged 60 \nand older.67 Many taxpayers depend on the services offered by these two programs to meet their income tax \nreturn filing requirements and claim refundable credits such as the Earned Income Tax Credit or CTC.\nVITA certified more volunteers to assist taxpayers in preparing and filing their returns in FS 2023 than in \nFS 2022. Specifically, in mid-January 2023, more than 66,000 VITA and TCE volunteers completed online \ntraining and were certified for the upcoming filing season68. This is a 127.6 percent increase in volunteers \nover 2022.\nFIGURE 2.9, Individual Returns Filed by Volunteers, 2019 to 2023 Filing Seasons69\nFiling Season \n2019\n(January 1 \nThrough \nApril 19, 2019)\nFiling Season \n2022\n(January 1 \nThrough \nApril 22, 2022)\nFiling Season \n2023\n(January 1 \nThrough \nApril 21, 2023)\nPercent Change \n2019-2023\nPercent Change \n2022-2023\nTotal Individual \nReturns Prepared \nby Volunteers\n3,440,000\n2,095,000\n2,432,000\n-29.3%\n16.1%\nThe National Taxpayer Advocate recognizes and thanks those individuals who volunteered their time and \nknowledge this year, as these volunteers assisted taxpayers who filed approximately 2,432,000 returns and \nprovided taxpayers the ability to e-file their returns and speed up the payment of their refunds.70 VITA \nand TCE volunteers are essential in helping low-income taxpayers and the elderly comply with their tax \nobligations. Millions of taxpayers depend on the generosity and knowledge of the VITA and TCE volunteers, \nand we should be grateful for their service.\nIRS Free File Alliance\nThe Free File Alliance is a nonprofit coalition of industry-leading tax software companies that have partnered \nwith the IRS to help millions of Americans prepare and e-file their federal returns for free.71 It is available \nto taxpayers with an adjusted gross income (AGI) of $73,000 or less; taxpayers whose income exceeds that \n66\t IRS, Pub. 5450, VITA/TCE Site Operations. Some VITA sites used an Intake Only Site model that allowed taxpayers to drop off their \ndocuments and sign a consent form. Then the communications would take place via phone or computer.\n67\t IRS, Free Tax Return Preparation for Qualifying Taxpayers, https://www.irs.gov/individuals/free-tax-return-preparation-for-\nqualifying-taxpayers (last visited May 31, 2023); TAS, VITA and TCE, https://www.taxpayeradvocate.irs.gov/get-help/filing-returns/\nvita-and-tce/ (last updated Feb. 2, 2023).\n68\t IRS, W&I BPR Q1 FY 2023 (Feb. 2023).\n69\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\n70\t IRS, 2023 Weekly Individual Filing Season Report (week ending Apr. 21, 2023).\n71\t\nFree File Alliance, https://freefilealliance.org/faq (last visited May 31, 2023). “May I file my state income tax return for free? Some \nparticipating Free File Alliance companies offer free state tax return preparation and e-filing services through partnerships with \nparticipating state programs. Other companies charge a fee for state tax return preparation and e-filing.”\n","15\nFiscal Year 2024 Objectives Report to Congress\nReview of the 2023 Filing Season\nthreshold may choose to complete their tax return using Free File Fillable Forms on IRS.gov.72 The number \nof taxpayers that have used this software is similar to the number of taxpayers that avail themselves of VITA \nand TCE. But the software is underutilized and has not achieved widespread adoption. The IRS needs to do \nmore to advertise the Free File Alliance products and services available to taxpayers and ensure that it is easy \nfor taxpayers to locate on IRS.gov.\nFIGURE 2.10, Individual Returns E-Filed Using Free File, 2019, 2022, and 2023 Filing \nSeasons73\nFiling Season \n2019\n(January 1 \nThrough \nApril 19, 2019)\nFiling Season \n2022\n(January 1 \nThrough \nApril 22, 2022)\nFiling Season \n2023\n(January 1 \nThrough \nApril 21, 2023)\nPercent Change \n2019-2023\nPercent Change \n2022-2023\nE-Filed Using \nFree File\n2,681,000\n2,954,000\n2,651,000\n-1.1%\n-10.3%\nTaxpayers Didn’t Always Receive Timely and Clear Guidance From the IRS to Help Them \nResolve Tax Reporting Ambiguities74\nTo increase the efficiency and simplicity of the filing season, the IRS must issue clear guidance written in plain \nlanguage and provide education to taxpayers in a proactive and timely manner. Timely guidance is key to \neliminating confusion and frustration for taxpayers and tax professionals, earning the trust of the American \npeople, and providing quality service. Two examples illustrating the IRS’s failure to provide taxpayers with \ntimely and clear guidance on critical issues during FS 2023 include:\n1.\t Federal tax treatment of special state tax refunds or payments to residents of more than 20 states. \nStates, such as California, believed that its Middle-Class Tax Relief benefits may be taxable and \nissued recipients of these payments a Form 1099-MISC. The failure of the IRS to work with the \nstates and resolve this issue before the filing season placed taxpayers in a precarious position and \nleft them wondering what, if anything, they needed to do to fully comply with the federal tax laws. \nTAS recommends the IRS work with the states to prevent similar issues for state payments made \nduring 2023.\n2.\t Form 1099-K reporting requirements. Despite nearly two years of lead time, the IRS failed to provide \nuseful guidance implementing the requirement that third-party payment entities issue Forms 1099-K \nto report payments totaling more than $600.75 On December 23, 2022, largely because of the lack \nof guidance, the IRS effectively pulled the plug. It issued a notice that created a “transition period” \nof one year, postponing implementation of the $600 reporting threshold for third-party settlement \norganizations until the 2024 filing season.76\n72\t See IRS, Free File Fillable Forms, https://www.irs.gov/e-file-providers/free-file-fillable-forms (last visited May 31, 2023).\n73\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\n74\t\nErin M. Collins, The IRS Must Be Proactive in Issuing Timely and Clear Guidance to Resolve Tax Reporting \nAmbiguities, NATIONAL TAXPAYER ADVOCATE BLOG (Feb. 9, 2023), https://www.taxpayeradvocate.irs.gov/news/\nnta-blog-the-irs-must-be-proactive-in-issuing-timely-and-clear-guidance/.\n75\t\nARPA, Pub. L. No. 117-2, § 9674, 135 Stat. 4, 185.\n76\t See IRS Notice 2023-10, 2023-3 I.R.B. 403, Revised Timeline Regarding Implementation of Amended Section 6050W(e).\n","16\nTaxpayer Advocate Service\nReview of the 2023 Filing Season\nEnsuring it issues timely guidance to resolve legal ambiguities and making voluntary tax reporting as easy as \npossible should be high on the IRS’s priority list. The IRS’s failure to proactively address issues is harmful to \ntaxpayers and creates rework for the IRS that timely guidance would have avoided. Delayed or inadequate \nguidance may also cause an increase in telephone calls, filing of amended returns, or IRS adjustments, all \ndisrupting the filing season and causing unnecessary taxpayer burdens.77\nThe IRS Is Still Working Through Hundreds of Thousands of Claimed Employee Retention \nCredits\nThe Employee Retention Credit (ERC) is a refundable tax credit for businesses that continued to pay \nemployees while shut down due to the COVID-19 pandemic or that had significant declines in gross receipts \nfrom March 13, 2020, to September 30, 2021.78 Qualified Recovery Startup businesses are eligible for the \ncredit from July 1, 2021, through December 31, 2021.79 Business taxpayers who claimed ERC on their \noriginal or amended 2020 and/or 2021 employment tax returns are experiencing significant delays in receiving \ntheir refunds. Contributing to this backlog is the challenge that due to insufficient IT programming, the \nIRS must manually process claims received on IRS Form 941-X, Adjusted Employer’s Quarterly Federal Tax \nReturn or Claim for Refund. In addition, the IRS is focusing on potential fraudulent or aggressive claims and \nhas received an influx of filings caused largely by “ERC schemes” promoted on the radio and online. These \nfilings are causing delays as the IRS verifies the claims. As of May 24, 2023, the IRS’s backlog of ERC claims \nwas estimated at 800,000.80 Now that the IRS has completed FS 2023, it plans on devoting resources to work \nthrough the ERC backlog and make sure eligible businesses receive the credits to which they are entitled while \npreventing fraudulent claims.81\nCONCLUSION\nAlthough the IRS has made significant progress in processing returns and answering calls to its toll-free \nlines, backlogs still persist in amended returns, returns suspended as a result of a possible error, and taxpayer \ncorrespondence. Taxpayer correspondence will continue to come into the IRS, and millions of returns will \ncome in toward the end of 2023, as many taxpayers filed for extensions. Thus, it is imperative that the IRS \nfocus a large number of its resources during the rest of 2023 to get caught up with its current backlog, timely \nprocess all returns, pay out pending refunds, and prevent carryover of unprocessed returns into 2024 while \nstill providing taxpayer service through its toll-free lines and walk-in centers. The IRS needs to eliminate \nthe word “backlog” from its vocabulary in 2024 by modernizing the processing and scanning of paper \nreturns, focusing on suspended returns, issuing all pending refunds before the close of the year, and starting \nFS 2024 fresh.\n77\t\nIRS News Release IR-2023-77, Early Filers Who Reported Certain State Tax Refunds as Taxable Should Consider Filing Amended \nReturns (Apr. 11, 2023).\n78\t IRC § 3134.\n79\t Id.\n80\t See IRS Operations: Status of Mission-Critical Functions (as of May 24, 2023), https://www.irs.gov/newsroom/irs-operations-\nstatus-of-mission-critical-functions; see also Doug Sword, Employee Retention Credit Backlog Under 1 Million, Werfel Says, 179 \nTAX NOTES FED. 854 (May 1, 2023).\n81\t\nPress Release, Sen. Mark Warner, Under Questioning from Warner, IRS Commissioner Commits to Doubling Processing for \nBusiness Tax Credits, (Apr. 19, 2023), https://www.warner.senate.gov/public/index.cfm/2023/4/under-questioning-from-warner-\nirs-commissioner-commits-to-doubling-processing-for-business-tax-credits.\n","Fiscal Year 2024 Objectives Report to Congress\n17\nTITLE\nINTRODUCTION\nIRC § 7803(c)(2)(B)(i) requires the National Taxpayer Advocate to annually submit a report to Congress by \nJune 30 that describes the objectives outlined by the Office of the Taxpayer Advocate for the upcoming fiscal \nyear. This report is known as the Objectives Report to Congress. The following sections present TAS’s key \ngoals and planned activities for fiscal year (FY) 2024 in three areas: Systemic Advocacy Objectives, TAS Case \nAdvocacy and Other Business Objectives, and TAS Research Objectives.\nSystemic Advocacy Objectives describe the objectives TAS will advocate for with the IRS to improve tax \nadministration on behalf of taxpayers and to address systemic issues causing taxpayer burden, harm, or \nnegative impact on taxpayer rights. Similar to the way Most Serious Problems are identified in the Annual \nReport to Congress, the National Taxpayer Advocate calls upon a multitude of sources to assist in identifying \nkey Systemic Advocacy Objectives including the experience of TAS staff, trends in advocacy efforts and TAS \ncasework, and interactions with practitioners and external stakeholders.\nTAS Case Advocacy and Other Business Objectives describe activities TAS will pursue to advance its \nadvocacy efforts for individual taxpayers through our casework. Local Case Advocates work directly with \ntaxpayers or their representatives on identifying issues, researching solutions, and advocating on taxpayers’ \nbehalf within the IRS. TAS’s goal is to continuously improve its internal processes and business operations \non behalf of taxpayers. This section details planned TAS activities for organizational improvement and \npromotion of its advocacy efforts.\nTAS Research Objectives focus on understanding how IRS procedures affect taxpayers and how taxpayers \nreact to IRS actions. The objectives of TAS Research are to improve IRS operations and assist the IRS with \nbalancing its compliance and enforcement efforts with taxpayer rights while also reducing taxpayer burden. \nFive new research projects are scheduled for FY 2024.\nTAS SYSTEMIC ADVOCACY OBJECTIVES\n","18\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\n1.\t PROTECT TAXPAYER RIGHTS AS THE IRS IMPLEMENTS ITS STRATEGIC \nOPERATING PLAN\nSection 10301 of the Inflation Reduction Act of 2022 (IRA) provided the IRS approximately $79 billion to \nmodernize technology, improve taxpayer service, enhance enforcement, and cover operational costs between \nFYs 2022 and 2031.1 On April 5, 2023, the Treasury Department and the IRS released the IRS IRA Strategic \nOperating Plan (SOP), a report outlining how the IRS plans to transform tax administration over the next \ndecade.2 While the planned taxpayer service initiatives are intended to dramatically improve the delivery \nof services to the taxpayer population in general, TAS will evaluate the anticipated impact of such planned \nchanges on taxpayers, especially the more vulnerable populations with limited access to online services. \nThe enforcement initiatives in the SOP are intended to quickly resolve taxpayer issues and improve tax \ncompliance, particularly among high-income taxpayers, large businesses, and pass-through entities. TAS will \nevaluate the implementation of such enforcement initiatives to safeguard taxpayer rights and advocate for a \nfair and equitable distribution of IRS resources that will benefit all taxpayers.\nOf the initial supplemental IRA funding, Congress allocated only $3.2 billion for Taxpayer Services and \n$4.8 billion for Business Systems Modernization (BSM). Combined, such allocations amount to only \nten percent of the original funding allocation, with the remaining 90 percent allocated for Enforcement \n($45.6 billion) and Operations Support ($25.3 billion).3 The SOP includes a discussion on the expected \ndepletion of the IRS Taxpayer Services allocation in less than four years. It also expresses concerns about the \nadequacy of BSM funding to modernize the agency’s antiquated technology.4 TAS will continue to advocate \nfor adequate funding for Taxpayer Services, BSM, and operational overhead that enables the IRS to meet the \nneeds of all taxpayers.\nObjective 1 for FY 2024 – TAS will evaluate the IRS’s implementation of the IRA SOP to \nmaximize protection of taxpayer rights.\n•\t Activity 1: Participate on cross-functional teams implementing the IRS IRA SOP\n, evaluate planned \ninitiatives, and make administrative recommendations to maximize protection of taxpayer rights and \nminimize IRS burden imposed on taxpayers.\n•\t Activity 2: Analyze the findings of focus groups conducted at the 2023 IRS Nationwide Tax Forums \nto understand tax professionals’ thoughts, opinions, and concerns on the IRS’s plans to implement the \nIRA funding as outlined by the IRS’s SOP and make recommendations based upon our findings.\n2.\t PROTECT TAXPAYER PRIVACY AND ENSURE THE IRS DOES NOT DISCLOSE \nTAXPAYER INFORMATION WITHOUT CONSENT\nTax return preparers, including tax return preparation software providers, cannot use or disclose tax \nreturn information to third parties without taxpayer consent.5 Any unauthorized use or disclosure of such \ninformation can result in civil or criminal penalties.6 Some have raised concerns as to whether tax return \npreparation software providers shared tax return information with third parties without explicit taxpayer \nconsent.7\n1\t\nAn Act to Provide for Reconciliation Pursuant to Title II of S. Con. Res. 14, Pub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831 (2022) \n[hereinafter referred to as the “Inflation Reduction Act”]. As part of the Fiscal Responsibility Act of 2023 and related agreements, \nIRA funding is expected to be reduced by about $21 billion.\n2\t\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\n3\t\nIRA, Pub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831-1832 (2022).\n4\t\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 128, 130 (Apr. 2023).\n5\t\nIRC §§ 6103(c), 6713, 7216; Treas. Reg. § 301.7216-3.\n6\t\nIRC §§ 6713, 7216.\n7\t\nColin Lecher & Simon Fondrie-Teitler, Meta Sued for Collecting Financial Information Through Tax Filing Websites, THE MARKUP \n(Dec. 2, 2022), https://themarkup.org/pixel-hunt/2022/12/02/meta-sued-for-collecting-financial-information-through-tax-\nfiling-websites; Class Action Complaint & Demand for Jury Trial, Doe v. Meta Platforms, Inc., No. 3:22-cv-07557 (N.D. Cal. filed \nDec. 1, 2022).\n","19\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\nIt is critical that the IRS, TAS, and other appropriate oversight organizations protect taxpayer rights by \nconducting regular reviews to ensure third parties are not receiving tax return information without explicit \ntaxpayer consent.8 This is especially important due to the limited ability of taxpayers to hold return preparers \nor the tax return preparation software industry accountable for unauthorized use or disclosure of their tax \nreturn information. Specifically, many tax return preparation software products have mandatory arbitration \nclauses in the “terms of use” boilerplate language, and taxpayers must agree to such terms before using the \nproduct. Such arbitration clauses would effectively prevent taxpayers from bringing a civil action against a tax \nreturn preparation software company for any unlawful use or disclosure of their tax return information. IRS \nreview of and comment on the providers’ consent language and placement of the consent could help prevent \npossible IRC §§ 7216 or 6713 violations.\nObjective 2 for FY 2024 – TAS (1) will evaluate how the IRS is protecting taxpayers’ \nright to confidentiality and preventing unlawful uses and disclosures of their tax return \ninformation and (2) will advocate to ensure waivers follow IRS rules and regulations; are \nclear, concise, and written in plain language; and provide taxpayers an avenue by which \nthey can hold parties accountable if their return information is disclosed to a third party \nwithout their consent.\n•\t Activity 1: Create a team to review any existing IRS processes for ensuring that return preparers \nand tax return preparation software companies are in full compliance with the rules and regulations \ngoverning taxpayer consent for using and disclosing tax return information; if appropriate, TAS will \nmake recommendations as to how the IRS can strengthen this review process.\n•\t Activity 2: Explore what options are available to taxpayers to hold return preparers and tax return \npreparation software companies accountable for unauthorized uses or disclosures of their information \nand research any potential legislative changes that may be necessary to protect tax return information; \nif appropriate, TAS will make legislative recommendations to Congress in the National Taxpayer \nAdvocate’s Annual Report to Congress.\n•\t Activity 3: Review tax return preparation software companies’ consents to share tax return information \nand recommend changes to the consent statements to better protect taxpayer rights.\n•\t Activity 4: Review and consider the need for legislation, similar to the California Privacy Rights Act, \nwhich added the right to correct inaccurate personal information and the right to limit the use and \ndisclosure of sensitive personal information.\n3.\t IMPROVE CORRESPONDENCE AUDIT PROCESSES, TAXPAYER PARTICIPATION, \nAND AGREEMENT AND DEFAULT RATES\nTaxpayers often face significant challenges navigating the correspondence audit process and are limited to \ncalling a representative on a toll-free phone line for assistance. Issues include difficulties understanding the \nnotice, gathering and providing documentation, responding within the stated deadlines, and having limited \noptions to interact with an IRS employee. The IRS correspondence audit process is designed to expend the \nleast amount of examination resources to conduct the largest number of examinations, often resulting in \ndeficient levels of customer service to taxpayers and the use of costly downstream resources for the IRS.9\n8\t\nSee IRC § 7803(a)(3)(H). “Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed \nunless authorized by the taxpayer or by law. Taxpayers have the right to expect the IRS to investigate and take appropriate action \nagainst its employees, return preparers, and others who wrongfully use or disclose taxpayer return information.” Taxpayer Bill of \nRights: The Right to Confidentiality, TAXPAYER ADVOCATE SERVICE, https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/.\n9\t\nSee National Taxpayer Advocate 2020 Annual Report to Congress 105-106 (Most Serious Problem: Correspondence \nExams: Taxpayers Encounter Unnecessary Delays and Difficulties Reaching an Accountable and Knowledgeable \nContact for Correspondence Audits), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/\nARC20_MSP_07_Correspondence.pdf. See also IRS, Joint Operations Center (JOC), Snapshot Reports: Product Line Detail (week \nending Apr. 22, 2023). As of the week ending April 22, 2023, the Wage and Investment (W&I) Exam phone line reflected a fiscal \nyear Level of Service (LOS) of 42.4 percent.\n","20\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\nIn FY 2022, correspondence audits continued to produce the lowest agreement rate (20.8 percent), the \nhighest no-response rate (41.6 percent), and the highest volume of cases assessed by default (20.4 percent).10 \nThe IRS has implemented technology to aid taxpayers in the correspondence audit experience such as \ncustomer callback, Taxpayer Digital Correspondence, and the introduction of the Documentation Upload \nTool – technology tools that allow taxpayers to request a call back rather than waiting on hold and to \nelectronically submit documentation. The IRS, however, continues to refrain from interjecting any additional \nhuman interactions that could serve to assist, educate, and engage taxpayers during the correspondence \naudit process, and taxpayers are not assigned a specific point of contact responsible for their audit. Increased \ntaxpayer engagement could lead to increased audit agreement rates, reduced taxpayer burden, and reduced \nIRS resources associated with revisiting completed audits. Instead, the volume of unagreed correspondence \naudit cases remains high and continues to necessitate the use of costly downstream resolution actions that \ninclude audit reconsiderations, appeals, and litigation. These cases also frequently require the involvement \nof additional offices such as the IRS’s Office of Chief Counsel, the Independent Office of Appeals, IRS \nCollections, and TAS.11\nThe IRS must do more to increase taxpayer correspondence audit participation and minimize the delays and \nburdens associated with its current processes. High no-response, unagreed, and correspondence audit default \nrates are particularly concerning because a high percentage of the taxpayers subjected to correspondence audits \nhave total positive incomes below $50,000.12 Many of these low-income taxpayers claim the Earned Income \nTax Credit and will not receive their credit until the conclusion of the audit. Appropriate correspondence \naudit customer service is necessary to increase taxpayer participation in the audit process, build trust, and \nengage taxpayers, particularly low-income taxpayers who frequently lack representation and must rely solely \non the IRS for audit assistance.13\nObjective 3 for FY 2024 – TAS will work with the IRS to improve taxpayer correspondence \naudit participation and agreement and default rates.\n•\t Activity 1: Participate on IRS cross-functional teams designed to analyze IRS procedures and other \nfactors contributing to correspondence audit low response, low agreement, and high default rates.\n•\t Activity 2: Develop strategies from cross-functional team analysis for IRS consideration and \nimplementation.\n•\t Activity 3: Via cross-functional team participation, advocate for increased human interaction, \nincreased education, increased ease and access to taxpayer assistance, and improved service levels on the \nIRS’s Wage and Investment (W&I) Correspondence Exam assistance telephone line.\n10\t\nIRS, Compliance Data Warehouse (CDW), Automated Information Management System Closed Case Data, FY 2022 (Mar. 2023). \nCorrespondence audits include audits closed by campus tax examiners in either the W&I or Small Business/Self-Employed \nOperating Divisions.\n11\t\nSee National Taxpayer Advocate 2022 Annual Report to Congress 174, 187 (Most Litigated Issues), https://www.taxpayeradvocate.\nirs.gov/wp-content/uploads/2023/01/ARC22_MostLitigatedIssues.pdf. Similar to previous years, in FY 2022, 78 percent of the \ncases petitioned were the product of an audit or review conducted via correspondence.\n12\t\nSee National Taxpayer Advocate 2020 Annual Report to Congress 102-118 (Most Serious Problem: Correspondence Exams: \nTaxpayers Encounter Unnecessary Delays and Difficulties Reaching an Accountable and Knowledgeable Contact for \nCorrespondence Audits), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_07_Correspondence.pdf.\n13\t\nId.\n","21\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\n4.\t IMPLEMENT SYSTEMIC FIRST TIME ABATEMENT BUT ALLOW SUBSTITUTION OF \nREASONABLE CAUSE\nThe IRS generally offers taxpayers who are subject to failure-to-file, failure-to-pay, or failure-to-deposit \npenalties an administrative first time abatement (FTA) of those penalties, provided that taxpayers are in \ncompliance and have not utilized FTA within the last three years.14 This administrative waiver is applied after \na manual review generally triggered by a request from the taxpayer for either reasonable cause relief or FTA.15 \nThe IRS is considering, and TAS supports, systemically applying the FTA as a means of promoting fairness \nand reducing burdens for both taxpayers and the IRS.\nTAS recommends that the IRS apply FTA automatically when it evaluates a given taxpayer for the three \ncovered penalties. The IRS would program its system so that when taxpayers filed their returns, the system \nwould determine eligible taxpayers and grant FTA without the need for taxpayers to request relief. Ineligible \ntaxpayers would receive a penalty and an opportunity to request relief based upon reasonable cause. As things \nstand now, FTA is generally only granted where taxpayers affirmatively request penalty relief or where the IRS \nhas some other reason to review for FTA eligibility.16 One of the equitable benefits of a systemic FTA, by \ncontrast, is that it is accessible to everybody, regardless of their level of sophistication. This will result in an \nequitable application of the administrative waiver. Additionally, because the IRS’s computer system would \nautomatically apply the systemic FTA, the IRS can impact the broadest possible range of eligible taxpayers \nwhile decreasing personnel costs associated with the program.\nThe increased reach of systemic FTA is well illustrated by looking to data from tax year 2021. In that year, \nthe IRS granted the FTA to approximately 200,000 taxpayers with respect to the failure-to-file, failure-to-\npay, and failure-to-deposit penalties.17 In comparison, TAS analysis shows that a systemic FTA would have \nwaived penalties for approximately 4.5 million taxpayers.18 Another way of looking at the data is to consider \nthe number of FTA waivers as a percentage of the total taxpayers assessed failure-to-file, failure-to-pay, and \nfailure-to-deposit penalties. Under the current policy, the IRS abated approximately two percent of these \npenalties due to FTA, while under a systemic process, TAS estimates that the IRS would abate 50 percent.19 \nAll of the additional taxpayers who would benefit from systemic FTA are already eligible for FTA; they are \nsimply missing out on relief because they do not know to ask for it. In the upcoming year, TAS will continue \nto encourage IRS decision-makers to make the policy changes and resource allocations the program needs to \nmove forward.\nThe IRS applies FTA, when available, prior to considering reasonable cause relief.20 This ordering rule, which \nis a matter of IRS policy, is applied despite the circumstance that reasonable cause is established by statute and \nis intended for situations where the taxpayer exercised ordinary business care and prudence.21 Even where \na taxpayer has reasonable cause, FTA supersedes that relief, thereby eliminating access to FTA for the next \n14\t\nInternal Revenue Manual (IRM) 20.1.1.3.3.2.1, First Time Abate (FTA) (Mar. 29, 2023) (providing an administrative waiver from \nfailure-to-file penalties under IRC §§ 6651(a)(1), 6698(a)(1), or 6699(a)(1), failure-to-pay penalties under IRC § 6651(a)(2) and \nIRC 6651(a)(3), and failure-to-deposit penalty under IRC § 6656). See also IRS, Penalty Relief Due to First Time Abate or \nOther Administrative Waiver, https://www.irs.gov/payments/penalty-relief-due-to-first-time-abate-or-other-administrative-\nwaiver#eligible (last visited May 22, 2023).\n15\t\nIRM 20.1.1.3.3.2.1(3), First Time Abate (FTA) (Mar. 29, 2023). IRS personnel can apply FTA unilaterally if they identify taxpayer \neligibility on their own initiative.\n16\t\nTaxpayers who have requested relief for other reasons may also receive FTA, and if a taxpayer is eligible for FTA relief after all \nother account discrepancies have been corrected, then the IRS will apply FTA to the remaining penalty. IRM 20.1.1.3.3.2.1(16), First \nTime Abate (FTA) (Mar. 29, 2023).\n17\t\nIRS, CDW, Individual Master File for Tax Year 2021 Returns (Mar. 2023).\n18\t\nId.\n19\t\nId. The actual number of taxpayers eligible for FTA will vary depending on whether the taxpayer is in payment compliance at the \ntime of the request. Additionally, not all FTA eligibility requirements could be tested.\n20\t IRM 20.1.1.3.3.2.1(12), First Time Abate (FTA) (Mar. 29, 2023).\n21\t\nIRC §§ 6651(a), 6656(a), 6698(a), 6699(a); Treas. Reg. § 301.6651-1(c)(1).\n","22\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\nthree years.22 To address this situation, TAS has proposed allowing taxpayers who receive FTA and who also \nhave a good case for reasonable cause relief to apply for reasonable cause in lieu of the FTA, thus preserving \nFTA eligibility for future years. TAS refers to this mechanism as “reasonable cause substitution.” The IRS is \nphilosophically resistant to such a policy change and has also indicated that it might not be a feasible option \ndue to programming limitations. TAS will continue to pursue communication with the IRS in this area and \nexplore ways of moving forward.\nObjective 4 for FY 2024 – TAS will collaborate with IRS stakeholders to implement \nsystemic FTA in conjunction with recharacterized reasonable cause relief.\n•\t Activity 1: Provide IRS decision-makers with support via a white paper and follow-up conversations \nfor allocating the requisite information technology funding and moving forward with systemic FTA.\n•\t Activity 2: Conduct a meeting with the IRS Office of Servicewide Penalties aimed at reaching \nagreement regarding the desirability and feasibility of allowing substituted reasonable cause relief.\n5.\t REDUCE BURDEN ON TAXPAYERS APPLYING FOR AN INDIVIDUAL TAXPAYER \nIDENTIFICATION NUMBER\nThe IRS continues to rely on a paper-based system for processing applications for Individual Taxpayer \nIdentification Number (ITIN) applications.23 Like other paper processing systems at the IRS, processing \nof paper ITIN applications is subject to backlogs.24 Backlogs harm taxpayers in a variety of ways, including \ndelayed refunds and disallowance of claimed tax benefits.25 When the IRS experiences backlogs processing \nITIN applications and paper returns, it can delay taxpayer refunds for months. Taxpayers with expired \nITINs can experience further delays in processing their tax returns.26 Because some state agencies calculate \nbenefits based on family size, as reported on a tax return, ITIN delays may impact benefits. If a taxpayer has \nan eligible dependent but is unable to obtain an ITIN for the dependent, it may result in a reduction of state \nbenefits, increasing taxpayer burden.\nIn its SOP\n, the IRS expressed intentions to modernize the ITIN process and expand services for ITIN holders \nand international taxpayers but did not provide any details.27 To prevent unnecessary delays, encourage \nvoluntary compliance, and reward these individuals for doing the right thing by filing U.S. tax returns, the \nNational Taxpayer Advocate recommended the IRS develop and implement a procedure that allows applicants \n22\t IRM 20.1.1.3.6.1, RCA and First Time Abate (FTA) Consideration (Mar. 29, 2023).\n23\t An ITIN is a unique tax processing number the IRS issues to individuals who need to file a return or have a federal tax reporting \nobligation but who do not have and are not eligible for a Social Security number from the Social Security Administration. See \nIRC § 6109; Treas. Reg. § 301.6109-1. All ITIN applications, including renewals, must include a U.S. federal tax return unless the \ntaxpayer meets an exception to the filing requirement. New applicants must apply with a paper tax return if they do not meet one \nof the narrow exceptions.\n24\t See, e.g., National Taxpayer Advocate Fiscal Year 2023 Objectives Report to Congress 23-24 (Systemic Advocacy Objective: \nRestore Tax Benefits That Were Disallowed Due to Individual Taxpayer Identification Number Renewal Processing Delays), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/06/JRC23_SAO_SystAdvObjs.pdf; National Taxpayer Advocate \n2022 Annual Report to Congress 34-44 (Most Serious Problem: Processing Delays: Paper Backlogs Caused Refund Delays \nfor Millions of Taxpayers), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_01_Processing-\nDelays.pdf.\n25\t See National Taxpayer Advocate Fiscal Year 2023 Objectives Report to Congress 23-24 (Systemic Advocacy Objective: \nRestore Tax Benefits That Were Disallowed Due to Individual Taxpayer Identification Number Renewal Processing Delays), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/06/JRC23_SAO_SystAdvObjs.pdf. When non-citizens seek U.S. \ncitizenship, immigration authorities view compliance with U.S. tax laws favorably. See, e.g., 8 U.S.C. § 1427(a); 8 C.F.R. § 316.10; \nAbuhekal v. U.S. Citizenship & Immigr. Servs., 2011 WL 2600709, at *5 (D. Minn. June 30, 2011) (“Timely payment of taxes supports \na finding of good moral character…. Conversely, failure to file or make timely payment of taxes may support a finding of a lack of \ngood moral character”) (internal citations omitted).\n26\t See Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number (Nov. 2021).\n27\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\n","23\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\nto apply for an ITIN throughout the year and submit alternate proof of a filing requirement other than an \nannual tax return.28\nTaxpayers must file Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for \nor renew an ITIN.29 The IRS does not offer a way to electronically file (e-file) Form W-7 so taxpayers have \nno option other than to file on paper. The application must be supported by original documents, such as a \nbirth certificate or passport, or copies of original documents that have been certified by the issuing agency that \nestablish, for example, the taxpayer’s alien status and identity, foreign status, and residency.30 Taxpayers may \nmail their Form W-7 and required documents directly to the IRS or receive in-person assistance through an \nAcceptance Agent (AA).31 Taxpayers may also make an appointment at a designated IRS Taxpayer Assistance \nCenter (TAC), which can verify original documents and submit verified copies of those documents to the IRS \nITIN Unit, allowing the immediate return of documents to the taxpayer.32\nAnother important option that allows taxpayers, including those residing outside of the United States, to \napply for an ITIN and retain their identification documents is Certifying Acceptance Agents (CAAs). CAAs \nare AAs authorized to verify original documentation and certified copies of the documentation from the \nissuing agency for primary and secondary applicants and their dependents.33 As of May 11, 2023, there are \n7,192 AAs and CAAs in the United States and 347 in 46 countries outside the United States, including 120 \nin Canada.34 Beginning August 15, 2022, the IRS imposed a moratorium on the Acceptance Agent Program. \nThe moratorium is scheduled to expire in Summer 2023, but the IRS has not provided an exact date.35 The \nIRS also plans to launch an online portal for AAs and CAAs to submit applications and complete Form W-7 \napplications. The availability of a robust network of CAAs will reduce the need for taxpayers who need an \nITIN to comply with their U.S. tax obligations to surrender important documents for seven to 11 weeks.36\nObjective 5 for FY 2024 – TAS will work with the IRS to identify problems and suggest \nchanges to ITIN processing that will reduce delays negatively impacting taxpayers.\n•\t Activity 1: Collaborate on cross-functional teams with the IRS to modernize the ITIN process and \nexpand services for ITIN holders and international taxpayers as referenced in the IRS’s IRA SOP\n.\n•\t Activity 2: Work with the IRS to develop and implement a procedure prior to the 2024 filing season \nthat allows all applicants to apply for an ITIN throughout the year by submitting proof of a filing \nrequirement.\n•\t Activity 3: Collaborate on cross-functional teams with the IRS in the development and rollout of an \nonline portal for AAs and CAAs to submit applications and complete Form W-7 applications.\n28\t See Erin M. Collins, Most Taxpayers Needing a New ITIN Are Prohibited From Filing Electronically, Causing Unnecessary \nRefund Delays, NATIONAL TAXPAYER ADVOCATE BLOG (Feb. 6, 2023), https://www.taxpayeradvocate.irs.gov/news/\nnta-blog-most-taxpayers-needing-a-new-itin-are-prohibited-from-filing-electronically-causing-unnecessary-refund-delays/.\n29\t Spouses and dependents are not eligible for an ITIN or renewal of an ITIN unless they are claimed for an allowable tax benefit, or \nthey file their own return.\n30\t IRC § 6109(i)(2); Treas. Reg. § 301.6109-1(d)(3)(iii).\n31\t\nTreas. Reg. § 301.6109-1(d)(3)(ii), (iv). See also Instructions for Form W-7, Application for IRS Individual Taxpayer Identification \nNumber (Nov. 2021).\n32\t See IRS, IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review, https://www.irs.gov/help/tac-locations-\nwhere-in-person-document-verification-is-provided (last visited June 1, 2023).\n33\t CAAs cannot verify foreign military identification cards. For dependents, CAAs can only verify passports and civil birth \ncertificates; however, they must send the original or certified copies of all other documents directly to the IRS. IRM 3.21.263.4.1, \nAcceptance Agent (AA) or Certifying Acceptance Agent (CAA) (Jan. 16, 2020). For a list of acceptable supporting identification \ndocument(s), see IRM 3.21.263.5.6(4), ITIN Documentation Requirements (Nov. 12, 2021).\n34\t See IRS, Acceptance Agent Program, https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program (last \nvisited May 11, 2023).\n35\t See IRS, How to Become an Acceptance Agent for IRS ITIN Numbers, https://www.irs.gov/individuals/international-taxpayers/\nhow-to-become-an-acceptance-agent-for-irs-itin-numbers (last visited Apr. 24, 2023).\n36\t See Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number (Nov. 2021). The instructions tell \napplicants to “[a]llow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application \nduring peak processing periods (January 15 through April 30) or if you’re filing from overseas).”\n","24\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\n6.\t FORMALIZE 45-DAY RESPONSE TIME FROM ALL IRS FUNCTIONS TO \nRECOMMENDATIONS MADE BY THE TAXPAYER ADVOCACY PANEL\nThe Taxpayer Advocacy Panel (TAP), an independent Federal Advisory Committee to the IRS, was established \nin 2002. TAP helps identify tax issues of importance to taxpayers and provides a taxpayer perspective to the \nIRS on key programs, products, and services. It also serves as a focus group that makes recommendations \nto the IRS and the National Taxpayer Advocate. Since its inception, TAP has worked with over 700 civilian \nvolunteers who agree to dedicate 200-300 hours a year for three-year terms. The panel’s mission is to listen \nto taxpayers, identify taxpayer issues, and make suggestions to improve IRS services. It operates under the \nauthority of the Federal Advisory Committee Act and is guided by TAS, which provides staff to assist TAP \nand facilitate consideration of its recommendations. During the first 20 years of TAP’s existence, it made \nmore than 2,200 recommendations to improve the IRS’s taxpayer service, products, and procedures.37 Some \nexamples include implementation of customer callback technology on IRS phone lines, creation of the \ntaxpayer online portal, and various improvements to the Volunteer Income Tax Assistance program.\nTAP submitted 201 recommendations to the IRS in 2022. Of those submitted, 133 (66 percent) were still \nawaiting IRS response at the end of the year.38 Unlike other TAS functions, TAP does not have an established \nprocess with the IRS Business Operating Divisions (BODs) for working the recommendations it submits. \nTAP currently works primarily with W&I; however, as the panel continues to evolve and broaden its work to \nadditional IRS functions, a negotiated Service Level Agreement (SLA) or standard operating procedure for \nworking TAP recommendations is necessary to ensure TAP receives timely and complete IRS responses.\nObjective 6 for FY 2024 – TAS will work with the IRS BODs to develop procedures for the \nIRS in reviewing and responding to TAP recommendations, and if necessary, establish \nsteps to reach an SLA or mutually agreed upon standard operating procedure for \nconsidering TAP recommendations.\n•\t Activity 1: Review and analyze the current SLAs between TAS and BODs for working Case Advocacy \nOperations Assistance Requests to identify best practices transferable to the recommendation process.\n•\t Activity 2: Review and analyze the processes used by other administrative bodies that work with the \nIRS, such as the Internal Revenue Service Advisory Council and the Electronic Tax Administration \nAdvisory Committee, to identify best practices.\n•\t Activity 3: Conduct an analysis of the current workflow processes and evaluate their effectiveness and \ntimeliness for functional replies. TAP will look into developing a more effective post-recommendation \ndialogue process that considers the age, priority status, and number of times a recommendation is \ntransferred between functions.\n7.\t ELIMINATE SYSTEMIC ASSESSMENTS AND OFFER A FIRST TIME ABATEMENT \nWAIVER FOR INTERNATIONAL INFORMATION RETURN PENALTIES\nTaxpayers who have certain foreign financial interests and cross-border business activities are subject to a range \nof U.S. reporting requirements. Many of these requirements come with significant penalty potential when a \nfiling is late, incomplete, or inaccurate, even if the information report itself does not relate to any income. In \nparticular, TAS is concerned about the international information return (IIR) penalty regime contained within \nTitle 26, Subtitle F, Chapter 61, Subchapter A, Part III.39 The IRS’s position regarding these penalties is that \n37\t IRS, Pub. 4444, Taxpayer Advocacy Panel 2022 Annual Report 1 (Mar. 2023).\n38\t Id. at 8.\n39\t See, e.g., National Taxpayer Advocate 2020 Annual Report to Congress 119-131 (Most Serious Problem: International: The IRS’s \nAssessment of International Penalties Under IRC §§ 6038 and 6038A Is Not Supported by Statute, and Systemic Assessments \nBurden Both Taxpayers and the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_08_\nInternational.pdf.\n","25\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\nthey are not subject to deficiency procedures and are immediately assessable, which means that taxpayers \ndo not have access to prepayment judicial review in the U.S. Tax Court. The National Taxpayer Advocate’s \nposition, recently corroborated by the U.S. Tax Court in Farhy v. Commissioner,40 is that these penalties \nneither contain nor cross-reference any language authorizing the IRS to treat them as assessable.41 Instead, \nunder Farhy, collection of these penalties would fall to the U.S. Department of Justice.42\nMost of these penalties are assessed systemically, at the time the IRS receives a late information return, which \ncauses substantial inequities and inefficiencies in tax administration. As an example, between processing years \n(PYs) 2014 and 2022, there were an average of 9,800 IRC § 6038 penalties systemically assessed per year.43 \nOf those penalties, the mean abatement rate was 69 percent per year, with a minimum rate of 48 percent \n(as of March 2023) and a maximum rate of 88 percent.44 These systemic assessments totaled an average of \n$354 million per year, of which $281 million was abated on average – an abatement rate of 80 percent per \nyear by dollars.45 By contrast, the number of manual assessments averaged only 685 per year from PYs 2014 \nto 2022, with an average abatement rate of 23 percent per year.46 In terms of dollars, the average aggregate \nmanual penalty assessment per year was $36 million, of which 19 percent was abated.47\nThese high abatement rates demonstrate that the systemic regime burdens taxpayers with the need to provide \ndocumentation to fight unjustified penalties approximately half the time. However, a more taxpayer-favorable \napproach is possible. If the IRS stopped systemically assessing these penalties and Congress made them \nsubject to deficiency procedures, taxpayers would have access to full prepayment administrative and judicial \nreview prior to the assessment of the penalties. IIR penalties are abated for a variety of reasons, including \nthat the underlying income tax return received the FTA waiver.48 Nevertheless, these penalties should be \ndirectly eligible for FTA, ideally the systemic FTA, for which the National Taxpayer Advocate has broadly \nadvocated.49 Offering an IIR-specific FTA waiver would help extend equitable treatment to taxpayers and \nbring administrative efficiency in this area to the IRS. For example, it would ensure that taxpayers with new \nIIR reporting obligations do not slip through the cracks simply because their underlying returns were on time \nand are therefore not eligible for FTA.\n40\t Farhy v. Comm’r, 160 T.C. 6 (2023).\n41\t\nThe National Taxpayer Advocate and a number of commentators have long held this position. See, e.g., Erin Collins & Garrett \nHahn, Foreign Information Reporting Penalties: Assessable or Not?, TAX NOTES, July 9, 2018, at 211; Robert S. Horwitz, Can the \nIRS Assess or Collect Foreign Information Reporting Penalties?, TAX NOTES, Jan. 21, 2019, at 301; Frank Agostino & Phillip J. \nColasanto, The IRS’s Illegal Assessment of International Penalties, TAX NOTES, Apr. 8, 2019, at 261; National Taxpayer Advocate \n2020 Annual Report to Congress 119-131 (Most Serious Problem: International: The IRS’s Assessment of International Penalties \nUnder IRC §§ 6038 and 6038A Is Not Supported by Statute, and Systemic Assessments Burden Both Taxpayers and the IRS), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_08_International.pdf.\n42\t Farhy v. Comm’r, 160 T.C. 6 (2023).\n43\t IRS, CDW, Individual Master File, PY 2014-2022, (Mar. 2023); IRS, CDW, Business Master File, PY 2014-2022, (Mar. 2023).\n44\t Id.\n45\t Id. We note that because of broad penalty relief provided by the IRS with respect to certain late filing penalties for 2019 and 2020 \nreturns in Notice 2022-36, 2022-36 I.R.B. 188, we cannot differentiate which abatements were due to the broad penalty relief for \nthose tax years, but we believe that the initiative contributed to a higher abatement rate for those years and consequently a higher \naverage abatement rate for the period of 2014-2022.\n46\t IRS, CDW, Individual and Business Master File (Mar. 2023).\n47\t Id.\n48\t See, e.g., National Taxpayer Advocate 2020 Annual Report to Congress 119-131 (Most Serious Problem: International: The IRS’s \nAssessment of International Penalties Under IRC §§ 6038 and 6038A Is Not Supported by Statute, and Systemic Assessments \nBurden Both Taxpayers and the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_08_\nInternational.pdf.\n49\t For a more detailed discussion on this topic, see Systemic Advocacy Objective: Implement Systemic First Time Abate But Allow \nSubstitution of Reasonable Cause, supra.\n","26\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\nObjective 7 for FY 2024 – TAS will advocate to end systemic assessment of international \ninformation return penalties and to develop an FTA waiver specific to these penalties.\n•\t Activity 1: TAS subject matter experts will meet with the IRS to discuss the possibility of ending the \nsystemic assessment regime for Chapter 61 IIR penalties.\n•\t Activity 2: TAS subject matter experts will meet with the IRS Office of Servicewide Penalties to discuss \nthe possibility of developing an FTA waiver for Chapter 61 IIR penalties.\n8.\t MODERNIZE IRS PAPER PROCESSING PROCEDURES\nSince the 2020 filing season, millions of taxpayers have experienced significant delays waiting for the IRS \nto process paper-filed tax returns and taxpayer correspondence.50 The unprecedented paper processing and \nrefund issuance delays caused taxpayers to experience financial hardship and confusion regarding the status \nof their cases and filings. During the final months of 2022, the IRS made substantial strides in reducing \nthe backlog of paper-filed tax returns. Despite this progress, the IRS still started Filing Season 2023 with \nsignificant paper inventories, including an inventory of about 4.9 million pieces of taxpayer correspondence \nand about 1.5 million amended returns.51 The IRS ended Filing Season 2023 with a similar inventory of \npaper taxpayer correspondence (about five million) and about 3.4 million amended returns (an increase of \nnearly 127 percent).52\nThe IRS relies on outdated manual practices to process paper-filed tax returns, amended returns, and paper \ncorrespondence. In its IRA SOP\n, the IRS indicated plans to “scan and digitalize all incoming paper forms, \nreturns, and communications.”53 Implementation of scanning technology and digitalization will modernize \npaper processing procedures and reduce taxpayer burden by decreasing processing times and refund \nturnaround times. As part of the IRS’s Digital Intake scanning initiative, the IRS began scanning some forms, \nincluding Forms 940, 941, and 1040.54\nObjective 8 for FY 2024 – TAS will work with the IRS as it implements plans to modernize \npaper processing procedures to streamline the processing of paper-filed returns and \ncorrespondence.\n•\t Activity 1: Monitor the IRS implementation of scanning technology and digitalization to process \npaper-filed IRS forms and correspondence and make administrative recommendations, as needed, to \nminimize taxpayer burden.\n50\t National Taxpayer Advocate 2022 Annual Report to Congress 34-48 (Most Serious Problem: Processing Delays: Paper Backlogs \nCaused Refund Delays for Millions of Taxpayers), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_\nMSP_01_Processing-Delays.pdf.\n51\t\nIRS, W&I, Status of Unopened Mail and Backlog Inventory (Dec. 30, 2022) (showing data as of Dec. 23, 2022); Email from W&I \n(Jan. 3, 2023) (on file with TAS).\n52\t IRS, W&I, Wage and Investment Inventory Report (Apr. 29, 2023) (as of Apr. 22, 2023).\n53\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 22 (Apr. 2023).\n54\t The IRS also has two scanning initiatives underway: Digital Intake with Lockbox and Digital Intake with Industry Partners. IRS \nNews Release IR 2023-41, IRS Begins New Digital Initiative; Form 940 Scanning Process Off to Strong Start; Other Forms to Start \nSoon (Mar. 8, 2023).\n","27\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\n9.\t CONTINUE TO PROPOSE SIMPLIFICATION OF THE TAX CODE AND IRS \nPROCEDURES TO REDUCE TAXPAYER COMPLIANCE BURDEN\nThe complexity of the U.S. tax laws and IRS procedures burdens taxpayers and negatively impacts voluntary \ncompliance. Due to such complexity, preparing and filing tax returns is time-consuming and often involves \ncostly tax return preparation fees. Individual taxpayers who claim social benefits through the tax system \nand small businesses face significant burdens trying to follow the rules. The Internal Revenue Code (the \nCode) has many antiquated provisions that do not reflect modern life with changing family structures and \nevolving business models. Simplifying the Code and eliminating complexities in the IRS’s procedures would \nreduce taxpayer compliance burdens by making it easier for taxpayers to understand their filing and payment \nobligations, and it would also make it easier for the IRS to administer the tax laws. Thus, simplification is \nessential to the integrity of the U.S. tax system and will enhance voluntary compliance.\nObjective 9 for FY 2024 – TAS will continue to propose legislative and administrative \nchanges to reduce taxpayer compliance burdens by making the process of preparing and \nfiling tax returns less complicated.\n•\t Activity 1: Through public-facing communications, such as discussions in the Annual Report to \nCongress, Objectives Report to Congress, National Taxpayer Advocate blogs, and congressional \ntestimony and speeches, if applicable, recommend that the IRS enhance the online account system \nto provide taxpayers broader access and the ability to download their wage and income transcript \ninformation in time to prepare their tax returns.\n•\t Activity 2: Provide training to Local Taxpayer Advocates on simplification-related legislative proposals \nin the Purple Book and encourage them to discuss these proposals with congressional members and \nstaff during their outreach events.\n•\t Activity 3: Explore ways to simplify the Earned Income Tax Credit to increase taxpayer compliance \nand reduce burden and make any necessary administrative and legislative recommendations.\n•\t Activity 4: Monitor the IRS rollout of taxpayer guidance, education, and compliance efforts for \nForms 1099-K, Payment Card and Third Party Network Transactions, provided to small businesses for \nthe payment of income received through third-party payment systems, with particular focus on the \nresulting level of taxpayer confusion, math error notices, and audit notices.\n10.\tIMPROVE IRS HIRING, RECRUITMENT, AND TRAINING STRATEGIES\nOn April 6, 2023, the IRS unveiled its SOP55 in response to the additional funding provided in the IRA \nsigned into law in August 2022. In this plan, the IRS stated in broad terms that it plans to “implement fast, \nstreamlined hiring processes that address challenges known today” and “use data to match candidates to the \nright jobs.”56 It also stated that the IRS seeks to “create hiring and training programs to build a data-savvy \nworkforce… to serve taxpayers and meet mission goals more effectively.”57 TAS welcomes these efforts and \nhopes that they will come to fruition soon.\nUntil it implements this plan, the IRS will continue to experience significant challenges with timely \nrecruiting, hiring, and training employees to effectively carry out its mission. As illustrated in the National \nTaxpayer Advocate 2022 Annual Report to Congress, Direct-Hire Authority (DHA) has improved the time \n55\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\n56\t Id. at 106.\n57\t Id. at 114.\n","28\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\nit takes to hire new employees, but the timeframes have not improved much for non-DHA position hires.58 \nTAS encourages the IRS to continue to request that Congress and the Office of Personnel Management \nprovide the IRS DHA and additional hiring flexibilities. To reduce delays in the hiring process attributable \nto personnel security and background checks, the IRS has brought on contractors to assist with this effort \nand has procured WebABIS, which will automate some of the Personnel Security work. They are working \nwith IRS Information Technology on developing a timeline for implementation.59 Automation should \nstreamline the process and reduce manual workload. Additionally, the IRS needs to reduce employee turnover \nrates to better improve employee retention rates, especially among younger age employees. Finally, the IRS \nshould invest in IRS University (IRSU) by providing a dedicated operational budget for implementation and \noperationalization of the program.\nObjective 10 for FY 2024 – TAS will continue to advocate for improvements in IRS hiring, \nrecruitment, employee retention, and employee training processes.\n•\t Activity 1: Recommend strategies to improve the efficiency and proficiency of hiring actions and \nrecruitment efforts by human resources personnel, including virtual recruitment events.\n•\t Activity 2: Request that the IRSU implementation team better communicate with all operating \ndivisions and functions.\n•\t Activity 3: Explore potential improvements to IRS employee retention strategies to recommend to \nthe IRS.\n11.\t IMPROVE TAXPAYER ACCESS TO TELEPHONE AND FACE-TO-FACE ASSISTANCE\nTaxpayers and tax professionals rely on the ability to reach an IRS employee for account actions and answers \nto their inquiries. During 2022, prior and current year processing backlogs caused the demand for telephone \nand in-person service to remain high while customer service levels remained unacceptably low.60 Despite \nits efforts to increase staffing and implement technology to improve the customer experience, the IRS did \nnot staff TACs to meet taxpayers’ needs, and only 13 percent of the calls to IRS telephone lines reached live \nassistance.61\nTAS has historically recommended the IRS increase TAC office staffing and improve telephone customer \nservice, a goal the IRS sought to achieve during the 2023 filing season.62 Though the IRS increased staffing \nand made progress on its commitment to increase telephone service, it must also devote adequate resources \n58\t National Taxpayer Advocate 2022 Annual Report to Congress 59, 64 (Most Serious Problem: IRS Hiring and Training: Weaknesses \nin the Human Capital Office’s Hiring, Recruitment, and Training Programs Are Undermining the IRS’s Efforts to Achieve Appropriate \nStaffing to Meet Taxpayer Needs), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_03_\nRecruitment.pdf.\n59\t Conversation with Human Capital Office (Apr. 11, 2023) (on file with TAS).\n60\t National Taxpayer Advocate 2022 Annual Report to Congress 74-87 (Most Serious Problem: Telephone and In-Person Service: \nTaxpayers Continue to Experience Difficulties and Frustration Obtaining Telephone and Face-to-Face Assistance to Resolve Their \nTax Issues and Questions), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_04_Telephone.pdf.\n61\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot, Enterprise Total (week ending Sept. 30, 2022). “Enterprise total” refers to \nall calls across all IRS phone lines; National Taxpayer Advocate 2022 Annual Report to Congress 74-87 (Most Serious Problem: \nTelephone and In-Person Service: Taxpayers Continue to Experience Difficulties and Frustration Obtaining Telephone and \nFace-to-Face Assistance to Resolve Their Tax Issues and Questions), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2023/01/ARC22_MSP_04_Telephone.pdf.\n62\t National Taxpayer Advocate 2021 Annual Report to Congress 66-75 (Most Serious Problem: Telephone and In-Person Service: \nTaxpayers Face Significant Challenges Reaching IRS Representatives Due to Longstanding Deficiencies and Pandemic \nComplications), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/01/ARC21_MSP_03_Telephone.pdf; Erin M. \nCollins, Update on IRS Progress in Working Through Its Backlog of Paper-Filed Tax Returns and Correspondence, NATIONAL \nTAXPAYER ADVOCATE BLOG (Nov. 10, 2022), https://www.taxpayeradvocate.irs.gov/news/nta-blog-update-on-irs-progress-in-\nworking-through-its-backlog-of-paper-filed-tax-returns-and-correspondence-part-3/; see IRS, Pub. 5530, Budget in Brief Fiscal \nYear 2023, at 11-12 (Mar. 2022). The budget requests additional resources for Taxpayer Services to increase the FY 2023 LOS \ntarget to 85 percent.\n","29\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\ntoward return and correspondence processing.63 Customer service representatives (CSRs) divide their time \nbetween two key roles during the filing season: (1) answering calls and (2) assisting with the processing of \namended returns and paper correspondence. They can’t do both at the same time so it’s essentially a zero-sum \ngame. CSRs answering the telephones aren’t processing taxpayer correspondence, and CSRs processing \nreturns or taxpayer correspondence aren’t answering the telephones. If the IRS assigns too many CSRs to the \ntelephone lines to increase telephone service, it risks creating a new processing backlog.\nThe IRS should prioritize working through the carryover of prior year and current year unprocessed amended \nreturns and correspondence. And, with the increase in business amended returns and correspondence, \nthe IRS should reallocate and train more CSRs on business returns and issues. Processing delays directly \ntranslate to refund delays and are a big driver of telephone and TAC office demand. Although the IRS should \naccomplish both – elimination of backlogs and a high percentage of calls answered – a balanced approach is \nnecessary. The IRS should not aim to achieve the highest level of telephone service if it comes at the cost of \ncreating processing backlogs.\nTaxpayers can be significantly impacted by IRS processes and the way the IRS uses its resources. In addition \nto its hiring and technology initiatives, the IRS must also explore opportunities to alter processes that \nunnecessarily result in increased telephone call volume and TAC office visits. Currently, taxpayers seeking \nTAC office assistance are required to first call the IRS’s struggling TAC appointment line, a process that \nincreases call volume, limits TAC appointments due to telephone service constraints, and creates additional \nburden for taxpayers. Similarly, taxpayers unable to complete Taxpayer Protection Program (TPP) identity \nverification online or by telephone (a process implemented to combat identity theft) must authenticate in \nperson at one of the IRS’s TAC offices. This process not only adds to TAC office visits but also increases call \nvolume from taxpayers who must first schedule the necessary TAC office appointments by telephone.\nThe IRS should provide taxpayers with options. Electronic appointment scheduling, alternative TPP \nverification options, expanded virtual appointment services, and extended TAC office hours would reduce \ntelephone calls and TAC office volume while significantly improving the taxpayer experience.\nObjective 11 for FY 2024 – TAS will work with the IRS to improve taxpayer access to \ntelephone and in-person assistance.\n•\t Activity 1: Monitor telephone service and amended return and correspondence inventories with an \nemphasis on business returns and issues.\n•\t Activity 2: Promote expanded TAC hours of operation and provide staffing support to Taxpayer \nExperience Day and Community Assistance Visit events.\n•\t Activity 3: Support Low Income Taxpayer Clinic participation, TAS assistance as needed, or other TPP \nidentity verification actions that will promote higher levels of TPP telephone service and increased \ntaxpayer service location options.\n63\t IRS, JOC, Snapshot Reports: Enterprise Snapshot, Accounts Management (AM) (planning period, week ending Apr. 22, 2023). The \nWeekly Enterprise AM report reflected an LOS of 85.23 percent.\n","30\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\n12.\tINCREASE ACCESSIBILITY AND IMPROVE FUNCTIONALITY OF DIGITAL SERVICES \nFOR INDIVIDUAL AND BUSINESS TAXPAYERS AND TAX PROFESSIONALS\nWhen taxpayers can quickly communicate with the IRS to resolve issues and receive answers to their questions \nsimply and securely, it has a positive effect on the taxpayer experience, which in turn raises taxpayers’ overall \nsatisfaction and trust in the IRS. TAS held focus groups during the 2022 IRS Tax Forums to gather ideas \nfrom tax professionals about taxpayers’ needs and preferences for online services. Participants expressed \nfeeling frustrated, exasperated, disappointed, and angry with their inability to effectively communicate with \nthe IRS.64 A 2022 TAS research report compared online accounts and the digital services available on IRS.gov \nto more than 41 state taxing authority websites and the Canadian, Australian, and United Kingdom’s taxing \nauthority websites.65 The report identified three areas where the IRS website lacks features commonly found \non other taxing authority websites: 1) full online filing options; 2) the ability to receive and respond to most \nnotices online; and 3) robust in-person and digital contact options.66 In addition to serving the needs of \ntaxpayers, tools that enable taxpayers to digitally communicate and transmit documents will reduce demand \nfor phone service and paper processing – two service channels in which the IRS has struggled to provide \nquality service.67\nOnline Account for Individuals\nSince the IRS introduced Online Account in 2016, user volume has grown slowly, as has functionality. \nOnline Account allows individual taxpayers to view basic account information and arrange payments, and \n19 notices are currently available for taxpayers to view and download.68 The IRS plans to add six additional \nnotices before the end of July 2023.69 About 20 million unique users accessed their Online Account in 2022. \nThe IRS prioritized offering payment options in the development of Online Account, and taxpayers made \n6.25 million payments worth $42.8 billion through Online Account in 2022.70\nOnline Account lacks one-stop access to digital services and capabilities, essential to improving the taxpayer \nself-service experience and access. The IRS “has prioritized 72 additional notices” for inclusion into Online \nAccount in FY 2024.71\nTax Pro Account for Tax Professionals\nThe IRS introduced Tax Pro Account in 2021 for use by tax professionals. It allows tax professionals to \nperform limited functions, such as initiating a representation authorization and viewing a client transcript. \nThese limited features have limited user growth; there have only been 10,835 completed power of attorney \nrequests since the tool launched in July 2021.72 Practitioners want to request, receive, and terminate a power \n64\t National Taxpayer Advocate 2022 Annual Report to Congress 222-242 (Research Report: A Review of Online Accounts and Web \nServices Offered by U.S. State and Foreign Country Taxing Authorities), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2023/01/ARC22_CA_Online-Accounts.pdf.\n65\t Id.\n66\t Id.\n67\t National Taxpayer Advocate 2022 Annual Report to Congress 90-103 (Most Serious Problem: Online Access for Taxpayers \nand Tax Professionals: Inadequate Digital Services Impede Efficient Case Resolution and Force Millions of Taxpayers to Call or \nSend Correspondence to the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_05_Online-\nAccess.pdf.\n68\t IRS response to TAS information request (May 2, 2023).\n69\t Id.\n70\t IRS response to TAS information request (Nov. 1, 2022).\n71\t\nNational Taxpayer Advocate 2022 Annual Report to Congress 90-103 (Most Serious Problem: Online Access for Taxpayers \nand Tax Professionals: Inadequate Digital Services Impede Efficient Case Resolution and Force Millions of Taxpayers to Call or \nSend Correspondence to the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_05_Online-\nAccess.pdf; IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 52 (Apr. 2023).\n72\t IRS response to TAS information request (May 2, 2023) (as of Apr. 22, 2023).\n","31\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\nof attorney through Tax Pro Account without the need for their client to establish their own online account.73 \nTax professionals should have the ability to access each of their client’s accounts in one location for ease \nof assisting clients with IRS issues, as requested by participants in the Tax Forum focus groups.74 Because \npractitioners are key to a successful tax administration, the IRS should move quickly in this space.\nBusiness Online Account\nThe IRS expects to launch an early version of Business Online Account (BOLA) during 2023; however, it \nwill only have basic functionality that will allow business taxpayers to make and view tax payments, view \ntax balance(s) due, and manage business information on a profile page.75 The IRS SOP describes numerous \nfeatures, including several TAS has recommended, that could be available in the near future (2024-2026), \nsuch as reminders explaining tax credits and deductions for which a taxpayer may be eligible, chatbot and \ncallback features, refund tracking, and real-time alerts about return errors with the ability to fix the errors \nonline.76 These features would make BOLA a highly useful tool to attract new users.\nIn-Person Identity Proofing\nThe IRS must ensure the security of taxpayer data when offering access to sensitive taxpayer data. Taxpayers \ncan have difficulty completing the identity proofing process required for Online Account access for many \nreasons, including having unacceptable documents or being former victims of identity theft. The IRS \nSOP described success as “credentialing service providers for identity-proofing expanded, more services \nmade available to authenticated taxpayers, and access expanded for certain types of taxpayers, such as ITIN \n[Individual Taxpayer Identification Number] holders and international taxpayers” but did not provide specific \ndates for implementation.77 The IRS must maintain the security of taxpayer information but also strive to \nimprove the taxpayer experience for those who need additional assistance accessing online tools. The IRS is \nlaunching an in-person innovation study to offer alternatives for in-person identity proofing and obtaining \ncredentials for future access to IRS online applications that require secure access.78\nObjective 12 for FY 2024 – TAS will work with the IRS to improve access to digital tools for \nindividual and business taxpayers and tax professionals.\n•\t Activity 1: Provide recommendations for the development, rollout, and education supporting digital \nservices or products relating to individual and business taxpayers and tax professionals.\n•\t Activity 2: Recommend TAS be recognized as an interested business partner during the development, \nimplementation, education, and upgrades of taxpayer-facing digital services and products and be \ngranted an opportunity to provide input throughout each process.\n•\t Activity 3: Provide recommendations for the development of an in-person identity proofing process \nfor taxpayers to obtain credentials for future access to IRS online applications that require identity \nproofing.\n73\t National Taxpayer Advocate 2022 Annual Report to Congress 222-242 (Research Report: A Review of Online Accounts and Web \nServices Offered by U.S. State and Foreign Country Taxing Authorities), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2023/01/ARC22_CA_Online-Accounts.pdf.\n74\t\nId.\n75\t\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 27 (Apr. 2023); IRS response to TAS information request \n(May 2, 2023).\n76\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 27 (Apr. 2023).\n77\t\nId. at 44.\n78\t IRS, Authentication, Authorization, and Access Executive Government Board (Apr. 27, 2023).\n","32\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\n13.\tIMPROVE TAX RETURN PROCESSING BY ELIMINATING BARRIERS TO E-FILING\nTaxpayers who file paper returns are subject to return processing delays, longer refund delivery times, and \npotential transcription errors made by IRS employees as they manually enter return information into IRS \nsystems. Transcription errors can also trigger unwarranted compliance actions, which lead to unnecessary \ncorrespondence and increased work for both the taxpayer and the IRS. During FY 2024, TAS will continue \nworking with the IRS to remove obstacles to electronic filing (e-filing) and improve the frequency with which \nindividuals and businesses e-file.\nE-file rates by individual and business taxpayers are generally high. During PY 2022, over 90 percent of \nindividual taxpayers e-filed;79 over 13 million individual paper returns were filed in 2022.80 Almost 70 percent \nof businesses e-filed.81 The IRS’s administrative efficiency and the well-being of taxpayers require that the IRS \nsuccessfully implement strategies to increase these e-filing rates. Taxpayers choose to paper file for a variety \nof reasons. For example, security concerns may lead some taxpayers to paper file. The IRS can allay those \nfears by educating taxpayers on how the IRS protects their data while also explaining the benefits of e-filing. \nExpanding software into languages beyond English will improve accessibility to taxpayers not comfortable \nwith the English language. The IRS may also need to provide additional training and support to make e-file \na comfortable option for taxpayers who have minimal digital literacy skills. High-quality e-file options that \naddress the needs of all taxpayers will streamline the filing process, encourage compliance, and help prevent \nthe future paper return backlogs that bedevil the IRS.\nOne of the IRA initiatives is to prioritize digitalization technology to allow taxpayers to transmit documents \nand IRS forms that are currently ineligible for e-filing. Investment in this technology will enable more \ntaxpayers to e-file. TAS will continue to monitor this progress and provide recommendations during the \nexecution of this initiative to expand e-file access to taxpayers, regardless of the forms they are attaching.82\nMany individual taxpayers use commercial tax return preparation software. Overall, this software is effective, \nbut it does occasionally carry hidden costs and varying functionality, depending on the product of choice. \nThe IRS should continue working with the Free File Alliance to ensure that eligible taxpayers have the option \nof high-quality commercial tax return preparation software for free and to increase public awareness of this \nprogram through search engine optimization and improved IRS publicity.83 One step that would help \ntaxpayers e-file more smoothly would be to provide them with downloadable copies of their tax information \nthat they can upload to the software product of their choosing.\nWhere e-filing rates are concerned, the biggest opportunity for improvement exists with respect to businesses. \nJust over 30 percent of all business returns are still paper-filed, along with 42 percent of all employment tax \nreturns.84 The reasons for these lower e-file rates vary; some taxpayers simply are in the habit of paper filing \nthese returns, and others object to the additional costs required to e-file, which for employment tax returns \ncan only be done through a payroll provider.85 If the IRS enabled employment tax returns to be e-filed \n79\t These numbers reflect the e-file rates for PY 2022. IRS, Filing Season Statistics Weekly Report (week ending Dec. 31, 2022).\n80\t IRS, Filing Season Statistics Weekly Report (week ending Nov. 26, 2022).\n81\t\nIRS, Filing Season Statistics Weekly Report (week ending Dec. 31, 2022).\n82\t See National Taxpayer Advocate 2022 Annual Report to Congress 104, 108 (Most Serious Problem: E-File and Free File: E-Filing \nBarriers and the Absence of a Free, Easy-to-Use Tax Software Option Cause Millions of Taxpayers to Continue to File Paper Tax \nReturns), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_06_FilingDelays.pdf.\n83\t See Memorandum from Staff of the Permanent Subcomm. on Investigations, to the Senate Comm. on Homeland Sec. and \nGovernmental Affairs (June 9, 2020), https://www.carper.senate.gov/wp-content/uploads/archives/PSI%20Staff%20Memo_\nFree%20File.pdf (last visited May 23, 2023).\n84\t IRS, Filing Season Statistics Weekly Report (week ending Dec. 31, 2022).\n85\t See National Taxpayer Advocate 2022 Annual Report to Congress 104-115 (Most Serious Problem: E-File and Free File: E-Filing \nBarriers and the Absence of a Free, Easy-to-Use Tax Software Option Cause Millions of Taxpayers to Continue to File Paper Tax \nReturns), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_06_FilingDelays.pdf.\n","33\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\ndirectly with the agency, as is the case for Forms 1099, the e-file rates for these types of returns would likely \nimprove.\nAs mandated by the IRA, the IRS recently released its report on the feasibility of establishing an agency-run, \nfree, direct e-file tool.86 The report identifies taxpayer interest in the establishment of such a system but \nacknowledges operational challenges and complexities that it would have to overcome. These obstacles, \nhowever, are not insignificant, and considering the IRS’s aggressive SOP\n,87 applying the necessary resources \nin 2024 may require prioritization over other necessary improvements and modernization efforts. The IRS \nwill need to address the impact of its direct file tool’s inability to file state tax returns and potential negative \nconsequences to state tax authorities. Additionally, it will need to build configuration-driven software; \nupdate the software to keep pace with tax law changes; and ensure taxpayer information is private, secure, and \nprotected from fraud. The IRS will also need to devote substantial customer service and support for its e-file \ntool.88 While the feasibility of a free, direct e-file tool is still open to question, TAS will work with the IRS to \nprovide comment and recommendations.\nObjective 13 for FY 2024 – TAS will collaborate with the IRS to identify and implement \nstrategies for increasing e-file rates for individual and business taxpayers.\n•\t Activity 1: Meet with the IRS to discuss the feasibility of providing taxpayers with access via an \nonline account to their tax information in a downloadable format that taxpayers can upload to the \ntax return software of their choice. Explore and consider the benefits and burdens of a legislative \nrecommendation to move up the March 15 information e-filing deadline that would allow the IRS to \ninclude Form 1099 information in a taxpayer’s online account earlier in the filing season.\n•\t Activity 2: Form a working group with the IRS to develop strategies for removing barriers, both \nbehavioral and systemic, that contribute to the decision of many business and individual taxpayers to \npaper file.\n•\t Activity 3: Meet with representatives of the Free File Alliance to better understand the offerings and \nmake recommendations to the IRS about how to improve the Free File webpage on IRS.gov so that \ntaxpayers have access to high-quality information about their free tax return filing options.\n•\t Activity 4: Work with the IRS as it continues to explore building an agency-run, free, direct e-file tool \nfor taxpayers and provide comments.\n14.\tIMPROVE IRS TRANSPARENCY\nTransparency, including providing taxpayers with accessible information, is key to a fair and effective tax \nsystem that relies on voluntary compliance through self-assessment. Taxpayers, tax professionals, and \nCongress are entitled to clear communication, timely information, and increased access to IRS operations, \nprocedures, and legal and administrative positions to build trust and voluntary compliance.\nSeveral recent situations affecting the IRS have reinforced the importance of transparency to taxpayers: \n(1) a commitment of increased funding to the IRS through the IRA;89 (2) delays in issuing refunds for tax \nyears 2021 and 2022 due to a backlog in processing returns; and (3) backlogs in processing other forms \nand correspondence. Although the IRS provides taxpayers with some easily accessible information, there \nis room for improvement. For example, on April 6, 2023, the IRS issued the IRA SOP\n,90 which provides a \nuseful roadmap as to how the IRS plans to use IRA funds, but the report is light on details. The IRS needs \n86\t IRA, Pub. L. No. 117-169, § 10301(1)(B), 136 Stat. 1818, 1832 (2022).\n87\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\n88\t IRS, Pub. 5788, IRS Report to Congress: Inflation Reduction Act § 10301(1)(B) IRS-Run Direct E-File Tax Return System 20 \n(May 2023).\n89\t IRA, Pub. L. No. 117-169, § 10301(1)(B), 136 Stat. 1818, 1832 (2022).\n90\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\n","34\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\nto provide regular updates about what enhancements to services, technology, and other operations it will \nmake, when it will implement them, and how it will measure their success. One key aspect of demonstrating \ntransparency is the IRS providing stakeholders an opportunity to work with it on its transformation and to \ncomment throughout this process.\nDuring the past two years, the IRS has provided taxpayers scant information regarding the status of its \nbacklogs and its progress in working through them. During this time, the National Taxpayer Advocate \nrecommended and the IRS agreed to create a dashboard providing information to taxpayers about its overall \nstatus in working through these backlogs – especially the backlog in processing returns.91 The IRS does \nprovide information about processing of returns on its website, but this information is not in an easy-to-read \nformat, and taxpayers must visit multiple sections of the webpage to get a complete picture of where the IRS \nstands in processing tax returns. TAS will continue to advocate for the IRS to provide taxpayers with more \nspecifics regarding the processing of their returns and any refunds and the status of IRS processing of returns, \nforms, and correspondence more generally.\nObjective 14 for FY 2024 – TAS will continue to advocate for the IRS to be fully transparent \nand provide specific details as to how it uses the additional funds appropriated through \nthe IRA, the level of detail it provides to taxpayers regarding delays on its Where’s \nMy Refund? tool, and the status of processing of returns, forms, collection notices, \ncorrespondence, and other relevant data.\n•\t Activity 1: Encourage the IRS to make all plans transparent to the public, including specific deadlines \nas to when it will meet objectives, metrics that will allow for the evaluation of outcomes, and regular \nupdates on its objectives and milestones.\n•\t Activity 2: Regularly review the information provided to the public on the IRS’s processing of returns, \nforms, and correspondence to ensure this information is accurate, complete, and available on IRS.gov. \nAdditionally, TAS will continue to encourage the IRS to give taxpayers more details on the processing \nof returns and any refunds.\n•\t Activity 3: Use internal meetings, blogs, and Reports to Congress to encourage the IRS to provide \ntaxpayers information that is accessible and set forth in an easy-to-understand format.\n15.\tIDENTIFY DATA TO SUPPORT MINIMUM COMPETENCY STANDARDS FOR PAID \nRETURN PREPARERS OF FEDERAL TAX RETURNS\nTaxpayers and the tax system depend heavily on the ability of return preparers to prepare accurate tax \nreturns.92 Taxpayers are ill-equipped to navigate the complicated tax laws and must seek the assistance \nof return preparers to prepare and file their tax returns. For example, 54 percent of tax year (TY) 2021 \nindividual income tax returns were prepared by a return preparer through March 2023.93\nAnyone can hold themselves out to be a return preparer. Return preparers without professional credentials \nare not required to pass any competency tests or take any educational courses on tax return preparation, and \nthey are not subject to any ethical rules. Low-income and elderly taxpayers are particularly vulnerable to \nharm caused by incompetent or unscrupulous non-credentialed paid return preparers. For example, of the \n2020 individual income tax returns with Schedule EIC (Form 1040), Earned Income Credit, prepared by a \n91\t\nNational Taxpayer Advocate 2021 Annual Report to Congress, TAS Recommendations and IRS Responses, MSP #4, \nhttps://www.taxpayeradvocate.irs.gov/news/directory-entry/2021-msp-04-transparency-and-clarity/.\n92\t National Taxpayer Advocate 2022 Annual Report to Congress 128-140 (Most Serious Problem: Return Preparer Oversight: \nTaxpayers Are Harmed by the Absence of Minimum Competency Standards for Return Preparers), https://www.taxpayeradvocate.\nirs.gov/wp-content/uploads/2023/01/ARC22_MSP_08_RtnPrepOversight.pdf.\n93\t IRS, CDW, Individual Returns Transaction File Table (IRTF) TY 2021 (Mar. 2023).\n","35\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\npaid return preparer, 79 percent were prepared by non-credentialed paid return preparers.94 Further, of those \nprepared returns with Schedule EIC that were subject to audit, over 92 percent of the total audit adjustments \n(in dollars) occurred on returns prepared by non-credentialed paid return preparers.95 To protect taxpayers \nfrom the harm caused by untrained or unscrupulous paid return preparers, it is crucial that Congress provide \nthe IRS the authority to impose minimum competency standards on paid return preparers.\nObjective 15 for FY 2024 – TAS will continue to advocate for the need to provide the IRS \nauthority to impose minimum competency standards on paid return preparers of federal \ntax returns.\n•\t Activity 1: Meet with congressional members and staff throughout the year, including at TAS’s \nCongressional Affairs Program conference, to discuss the Purple Book legislative recommendation \nauthorizing the IRS to establish minimum competency standards for paid return preparers.\n•\t Activity 2: Conduct research to identify additional statistical data supporting the need for minimum \ncompetency standards for paid return preparers.\n16.\tIMPROVE THE STAFFING AND CULTURE OF THE IRS INDEPENDENT OFFICE OF \nAPPEALS\nA review by the IRS Independent Office of Appeals (Appeals) represents taxpayers’ last, and often best, chance \nto settle their cases administratively within the IRS. However, case delays, inflexible policies, inexperienced \nAppeals Officers (AOs), and a perceived lack of independence are hampering this process.96 A timely appeal \nin a fair and unbiased forum, carrying the perception and reality of independence, is an essential aspect of \ntaxpayer rights and quality tax administration. During FY 2024, TAS will continue working with Appeals as \nit attempts to address its staffing and training issues and better safeguard its independence.\nAppeals has struggled with increasing cycle times97 for years: from FY 2017 to FY 2022, cycle times have \nincreased 103 percent, and this trend was already occurring before the COVID-19 pandemic exacerbated \nexisting inefficiencies.98 Appeals’ overall staffing fell by approximately 40 percent from FY 2010 to FY 2017, \nwhich has left remaining personnel overwhelmed with heavy caseloads and, at the same time, cost Appeals \nsubstantial expertise.99 A case arriving at Appeals sits for approximately 48 days before Appeals even assigns \nit to an AO; during that interim period, taxpayers have no point of contact who can update them about the \nstatus of their cases.100 Appeals has been working hard to reverse these trends, and they do seem to be slowing, \nbut it will take a significant effort to bring staffing levels back up and cycle times back down, as well as to \nprovide training and experience for their new employees.\nWhile Appeals can address these issues over time, it can and should deal more directly and expeditiously with \nthose policies that cause taxpayers to question the office’s objectivity. Appeals must be free from interference \nor influence from other parts of the IRS, including examination and collection functions. Appeals must have \nthe authority, real and perceived, to make independent decisions without fear of retribution or retaliation and \nmust be transparent with taxpayers about the basis for those decisions.\n94\t IRS, CDW, IRTF TYs 2018-2021; IRS, CDW, Preparer Tax Identification Number Table TYs 2018-2021; IRS, CDW, Audit Information \nManagement System Table TYs 2018-2021 (Sept. 2022).\n95\t Id.\n96\t National Taxpayer Advocate 2022 Annual Report to Congress 141-156 (Most Serious Problem: Appeals: Staffing Challenges \nand Institutional Culture Remain Barriers to Quality Taxpayer Service Within the IRS Independent Office of Appeals), \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_09_Appeals.pdf.\n97\t “Cycle time” refers to the amount of time between Appeals opening and closing a case.\n98\t IRS response to TAS information request (Aug. 24, 2022); IRS response to TAS request for fact check (Nov. 25, 2022).\n99\t Government Accountability Office (GAO), GAO-18-6549, Tax Administration: Opportunities Exist to Improve Monitoring and \nTransparency of Appeal Resolution Timeliness 22 (2018), https://www.gao.gov/assets/gao-18-659.pdf.\n100\t IRS response to TAS information request (Aug. 24, 2022).\n","36\nTaxpayer Advocate Service\nTAS Systemic Advocacy Objectives\nCurrently, at the conclusion of some cases, Appeals will draft an Appeals Case Memorandum (ACM), which \nsets forth the reasoning for and implications of the settlement.101 Appeals sends the ACM to Compliance, and \non some occasions, Appeals will hold a post-settlement conference with Compliance as well.102 Appeals does \nnot give taxpayers access to the ACM or the post-settlement conference, even though they specifically address \nthe taxpayer’s own case. TAS will keep pressing Appeals to provide taxpayers with the ACMs whenever they \nare drafted and to invite taxpayers to post-settlement conferences, even if in the capacity of an observer.\nIn addition to providing taxpayers with clear and concise explanations of Appeals decisions, Appeals should \nwork with the IRS to help ensure that tools, such as coordination of issues and the designation of cases for \nlitigation, are used in only the most essential of situations. As a practical matter, these mechanisms limit \nthe discretion of assigned AOs and can be extremely frustrating for taxpayers and practitioners. Rather than \nreceiving the unbiased and objective case review they seek, taxpayers are left with the impression that their \ncases are being controlled, and sometimes decided by, the same institution with which they have already \ndisagreed. This perceived lack of independence also arises when AOs invite Counsel and Compliance to \nparticipate in large-case Appeals conferences. Appeals can facilitate this participation, even against the wishes \nof taxpayers. In FY 2024, TAS will continue to urge Appeals to revise this practice to better fulfill its role as \nan independent decision-maker.\nObjective 16 for FY 2024 – TAS will advocate for improvements and increased \nindependence within Appeals.\n•\t Activity 1: TAS-Appeals liaisons will hold a meeting with Appeals to advocate for providing taxpayers \nwith the ACMs whenever they are drafted and inviting taxpayers to post-settlement conferences, even \nif in the capacity of an observer.\n•\t Activity 2: TAS-Appeals liaisons will hold a meeting with Appeals to reiterate to Appeals the negative \nimpact on independence of including Counsel and Compliance in Appeals conferences without \ntaxpayer consent.\n•\t Activity 3: TAS-Appeals liaisons will hold a meeting with Appeals to encourage Appeals to collect \nand analyze data, such as settlement percentages and cycle times, that it can use to create fair and \ntransparent Appeals policies and to ensure that these policies are consistently applied.\n•\t Activity 4: TAS subject matter experts will offer to review Appeals’ IRMs and training materials to \nassess potential recommendations for improving Appeals’ independence.\n•\t Activity 5: TAS-Appeals liaisons will hold a meeting with Appeals to encourage Appeals to provide \nservice to the taxpayer in a reasonable timeframe and to give TAS cases priority.\n17.\t REDUCE COMPLIANCE BARRIERS FOR OVERSEAS TAXPAYERS\nOverseas taxpayers face numerous and significant challenges complying with their U.S. tax obligations.103 \nThis population of taxpayers includes U.S. citizens and resident aliens residing abroad in addition to foreign \nindividuals and businesses with U.S.-source income or operations. The challenges these taxpayers face include \ndifficulty understanding applicable tax laws, meeting their filing and payment obligations, accessing online \nresources, and interacting with the IRS. For example, overseas taxpayers face barriers in obtaining Taxpayer \nIdentification Numbers, electronically filing tax and information returns, and receiving mailed correspondence \nfrom the IRS. Moreover, there is only one telephone line for taxpayers abroad, and it is not toll-free. To \nprotect taxpayer rights and improve voluntary compliance for this population, it is essential that the IRS \n101\t IRM 8.6.2.2, Introduction to Appeals Case Memos (ACMs) (Aug. 17, 2017).\n102\t IRM 8.1.10.4.1.4, Post-Settlement Conferences (June 21, 2012).\n103\t National Taxpayer Advocate 2022 Annual Report to Congress 157-173 (Most Serious Problem: Overseas Taxpayers: Taxpayers \nOutside of the United States Face Significant Barriers to Meeting Their U.S. Tax Obligations), https://www.taxpayeradvocate.irs.\ngov/wp-content/uploads/2023/01/ARC22_MSP_10_Overseas.pdf.\n","37\nFiscal Year 2024 Objectives Report to Congress\nTAS Systemic Advocacy Objectives\nimprove customer service options for international taxpayers, reduce barriers for them to meet their filing and \npayment obligations, and minimize the burdens imposed on this population by enforcement procedures.\nObjective 17 for FY 2024 – TAS will identify compliance barriers for overseas taxpayers \nand make administrative recommendations to minimize the burdens imposed on this \npopulation.\n•\t Activity 1: Review content on IRS.gov directed at U.S. taxpayers residing or doing business overseas \nand provide specific suggestions to the IRS about how to improve that content, including filing \nand paying taxes from abroad; dealing with foreign tax issues such as the foreign tax credit, foreign \nearned income exclusion, and reporting requirements for foreign financial accounts and foreign assets; \nutilizing online accounts or other tools; and resolving tax disputes to make content more transparent \nand useful to taxpayers living abroad.\n•\t Activity 2: Meet with representatives and stakeholders for international taxpayers to better understand \nthe challenges they face in complying with their U.S. tax obligations and make administrative \nrecommendations to reduce such compliance burdens.\n•\t Activity 3: Review Internal Revenue Manual provisions and IRS correspondence products to identify \ncircumstances where the IRS should revise its procedures to provide international taxpayers additional \ntime to respond.\n","Taxpayer Advocate Service\n38\nTITLE\nA fundamental component of TAS’s mission is to protect taxpayer rights and help taxpayers (e.g., individuals, \nbusiness owners, and exempt organizations) resolve tax-related issues they could not resolve on their own \nthrough normal IRS channels. Our Case Advocates work directly with taxpayers or their representatives \nby identifying issues, researching solutions, and advocating within the IRS on behalf of taxpayers to resolve \nthe issues. TAS also identifies potential challenges and larger systemic problems that may affect a specific \ngroup of taxpayers or taxpayers at large and works proactively with the IRS to alleviate unnecessary burden \nfor taxpayers. Our goal is to continuously improve our internal processes and advocacy efforts to work more \nefficiently and effectively for taxpayers.\n1.\t BROADEN RELATIONSHIPS WITH TAXPAYERS THROUGH PROACTIVE OUTREACH\nMany taxpayers may face financial hardships, experience economic burdens due to IRS action or inaction, \nor have difficulty resolving their issues directly with the IRS and need a helping hand. TAS is their safety \nnet to resolve these issues. TAS assists taxpayers in resolving problems with the IRS through our casework \nand outreach. Our casework not only resolves issues for individuals and businesses but also provides TAS \nthe opportunity to keep a pulse on current tax issues facing taxpayers and the IRS’s response to these issues, \nand affords us the ability to continuously make recommendations to resolve or prevent issues. In addition to \nour casework, TAS uses data analytics to identify trends and develop outreach products and events that raise \nawareness about common tax issues.\nTAS’s relationships with internal and external stakeholders are critical to the success of our outreach. Between \nOctober 1, 2022, and March 31, 2023, TAS leveraged our relationships with stakeholders to complete 1,083 \ncommunity events and 250 Problem Solving Days.1 Our Local Taxpayer Advocates (LTAs) partnered with \nIRS Customer Assistance, Relationships, and Education; professional organizations; Low Income Taxpayer \nClinics; Taxpayer Advocacy Panel volunteers; local congressional offices; radio stations; homeless shelters; \nlocal housing authorities; domestic violence shelters; the Salvation Army; libraries; high schools; colleges; \nuniversities; legal aid providers; and veterans-service organizations to inform taxpayers and practitioners about \nTAS services, eligibility for valuable tax credits, taxpayer rights, available tax resources, and how to address \n1\t\nData obtained from TAS Outreach Database (Mar. 31, 2023). Problem Solving Days provide TAS the opportunity to meet with \ntaxpayers and their representatives to discuss unresolved IRS tax issues and provide education on the Taxpayer Bill of Rights, tax \nbenefits and credits, and emerging issues.\nTAS CASE ADVOCACY AND OTHER BUSINESS OBJECTIVES\n","39\nFiscal Year 2024 Objectives Report to Congress\nTAS Case Advocacy and Other Business Objectives\nunresolved tax issues. In addition, our LTAs participated in community resource fairs to raise awareness about \nTAS and assisted taxpayers in resolving problems with the IRS. Through our casework, TAS observed that \ntaxpayers continue to suffer the residual effects of service interruptions and processing delays brought on by \nCOVID-19 and continuously worked with our IRS counterparts to make recommendations throughout the \nyear that mitigated the effects.\nIn fiscal year (FY) 2024, we aspire to broaden our relationships with underserved communities who face \nsignificant barriers when engaging with the IRS and who are suffering from financial hardships or systemic \nissues. Our focus on underserved populations will primarily include Native American communities, members \nof the military, taxpayers with disabilities, taxpayers with limited English proficiency, low-income taxpayers, \ntaxpayers living in rural communities, taxpayers living abroad, and the elderly. Every LTA and their local \noffice will examine their community’s unique needs to develop an initiative that will focus their outreach \nefforts on a specific underserved population within their community. We will utilize real-time products to \nensure equity by informing taxpayers about TAS services, tax law, and procedural changes. In FY 2024, TAS \nwill help taxpayers resolve IRS issues through our partnerships with the IRS, including events such as the \nSaturday Taxpayer Experience Days. During these Taxpayer Experience Days, taxpayers can discuss their \ntax issues with an IRS or TAS employee who will help taxpayers resolve issues, understand their rights, and \nunderstand their eligibility for refundable credits.\nIn support of expanding TAS outreach endeavors, TAS commissioned an in-depth study of current outreach \nplans and activities to identify new and innovative ways to partner with internal and external stakeholders \nto better serve taxpayers and their representatives. The results will inform and direct our future outreach \nstrategies and activities to educate and support underserved communities and emerging issues.\nObjective 1 for FY 2024 – TAS will continue using proactive outreach to broaden \nrelationships with taxpayers.\n•\t Activity 1: Develop and communicate simple, customer-centric information to taxpayers about \nemerging tax issues, trends, and benefits.\n•\t Activity 2: Partner with the IRS during Saturday Taxpayer Experience Days to assist taxpayers facing \nfinancial hardships or adverse impacts resulting from IRS action or inaction.\n•\t Activity 3: Collaborate with internal and external stakeholders to expand our local offices’ presence \nwithin underserved communities.\n•\t Activity 4: Increase awareness of the TAS website and self-help resources through outreach and \nsocial media.\n2.\t OPTIMIZE THE EXPERIENCE OF TAS CUSTOMERS\nAssisting taxpayers is the core of everything we do in TAS and is the heart and soul of our employees. \nThroughout the year, we adjust the way we do business depending on the needs of taxpayers. Although some \ntaxpayers prefer traditional methods of communication (e.g., phone and mail), many want TAS to provide \ndigital services like those provided by the private sector. In response to customer feedback, in FY 2023, \nTAS adopted digital service options and expanded taxpayers’ ability to determine their eligibility for TAS \nservices electronically via their mobile device or computer and completed testing of a functionality known \nas the Documentation Upload Tool (DUT). DUT is a digital solution that allows taxpayers and/or their \nrepresentatives to submit case-related documents to TAS using a mobile device or computer through a secure \nportal. Due to the success of this DUT pilot, we are optimizing our customers’ experience by expanding \nthis tool to all congressional offices and tax professionals so they may submit case-related documents to their \nassigned TAS office digitally.\n","40\nTaxpayer Advocate Service\nTAS Case Advocacy and Other Business Objectives\nEnhancing our customers’ experience includes providing accurate information and timely services to taxpayers \nand their authorized third parties. In FY 2023, we made it a priority to improve taxpayers’ experience and \nidentify opportunities to enable efficient and effective operations as we put our backlog behind us. TAS \nanalyzed case receipts and initiated phone gating for local offices. This gating allowed TAS to provide a \ntailored, quick response to taxpayers seeking information regarding IRS notices and tax return processing \nrather than requiring the taxpayer to wait on hold to speak with one of our Intake Advocates. From \nOctober 1, 2022, to March 26, 2023, 90 percent of taxpayers selected one of the tailored messages instead \nof requesting to speak with a TAS Intake Advocate.2 In addition, TAS launched a virtual assistant on our \nwebsite, which expanded self-help channels for taxpayers. The TAS virtual assistant is a chatbot that provides \na guided path to TAS web content. In FY 2023, the chatbot assisted taxpayers in evaluating their eligibility \nfor TAS services. In FY 2024, TAS will continue to conduct a trend analysis of case receipts and utilize the \nTAS virtual assistant and phone gating to provide the most up-to-date information to our customers. TAS \nwill also expand the TAS virtual assistant to include tax topics and hyperlinks where taxpayers can launch \na specific topic’s web page for more information. TAS will dedicate resources to examine current policies, \nprocedures, available digital services, and our case management system to streamline our services. TAS \nwill start a pilot for using email as an additional avenue of communication with taxpayers. Our goal is to \nexpand our customer-centric approach and eliminate parts of our processes that hinder advocacy and pose \nunnecessary administrative burdens.\nObjective 2 for FY 2024 – TAS will optimize the experience of our customers.\n•\t Activity 1: Analyze case receipts and use phone messaging options to efficiently address common tax \nissues taxpayers face.\n•\t Activity 2: Assess case processing guidance and TAS’s case management system to identify efficiencies, \nstreamline case processing, and reduce inefficiencies.\n•\t Activity 3: Implement efficiencies to case processing identified in assessment of case processing \nguidance and TAS’s case management system.\n•\t Activity 4: Leverage technology to improve TAS’s interactions with taxpayers and their authorized \nthird parties, from case initiation to resolution, through the development of new case communication \npathways. This may include expansion of the TAS virtual assistant and creation of automated case \nupdates as well as enhancements to the Systemic Advocacy Management System.\n3.\t CONTINUE NEGOTIATING UPDATES TO SERVICE LEVEL AGREEMENTS\nTAS understands that time is of the essence in resolving taxpayers’ tax issues. TAS and the IRS use Service \nLevel Agreements (SLAs), which are nationally negotiated agreements between TAS and each IRS Business \nOperating Division (BOD) or function, that outline procedures and responsibilities for processing TAS \ncasework when the authority to complete transactions rests outside of TAS. In FY 2023, TAS and the BODs \ncollaborated to publish updated SLAs with the IRS Independent Office of Appeals into the Internal Revenue \nManual (IRM) to make it easier to update and keep current moving forward.3 TAS also negotiated updates \nto the SLA IRMs with the Tax-Exempt/Government Entities BOD, the Chief Financial Officer, and the \nCriminal Investigation BOD.4\n2\t\nData obtained from TAS Local Intake Calls Report (Apr. 29, 2023).\n3\t\nSee IRM 25.30.2, Service Level Agreement Between the IRS Independent Office of Appeals and the Taxpayer Advocate Service \n(Dec. 28, 2022).\n4\t\nSee IRM 25.30.7, Service Level Agreement Between the Tax Exempt & Government Entities Division and the Taxpayer Advocate \nService (Nov. 30, 2022); IRM 25.30.3, Service Level Agreement Between the Chief Financial Officer Division and the Taxpayer \nAdvocate Service (Dec. 12, 2022); IRM 25.30.4, Service Level Agreement Between the Criminal Investigation Division and the \nTaxpayer Advocate Service (Nov. 3, 2022).\n","41\nFiscal Year 2024 Objectives Report to Congress\nTAS Case Advocacy and Other Business Objectives\nIn FY 2024, TAS will continue to protect taxpayers’ right to quality service by redefining how TAS and the \nIRS will resolve disagreements and obtain requisite approvals to publish updates more efficiently to the IRM \nduring the SLA negotiation process.\nObjective 3 for FY 2024 – TAS will continue to update existing SLAs.\n•\t Activity 1: Collaborate with the Large Business and International BOD and the Small Business/\nSelf-Employed (SB/SE) BOD to replicate their SLAs into unique sections within the IRM.\n•\t Activity 2: Continue to negotiate with the Wage and Investment (W&I) and SB/SE BODs to \ncentralize Operations Assistance Request routing, where practical.\n4.\t IDENTIFY INTAKE PROCESSING EFFICIENCIES\nTaxpayers and authorized third parties have multiple ways to access TAS services. They can phone, fax, or \ncorrespond with a local TAS office or TAS’s Centralized Case Intake function. They can also call the IRS and \nNational Taxpayer Advocate toll-free phone lines, and an IRS employee can electronically refer the taxpayer or \nauthorized third party to TAS. For most taxpayers, TAS Intake Advocates are their first point of contact. The \nIntake Advocate works with the taxpayer and determines if they meet our case acceptance criteria. If not, the \nIntake Advocate will provide the taxpayer with information about who they need to contact within the IRS. \nDuring COVID-19 and the resulting IRS backlogs, TAS struggled to manage the volume of new requests for \nTAS assistance, control the distribution of intake work across the TAS organization, and maintain adequate \nintake resources to assist taxpayers promptly. When taxpayers were unable to reach the IRS, they turned to \nTAS for assistance. For our challenges in timely serving taxpayers, the National Taxpayer Advocate apologizes, \nand together with our leadership, TAS will work to improve our services so that we will be the trusted \nadvocate for those in need. As our inventory levels are reaching manageable numbers and new technology \ndevelops, we will continue to review our current processes to identify intake efficiencies that will improve our \nability to timely assist taxpayers.\nIn FY 2024, TAS will continue to protect taxpayers’ right to quality service by evaluating the TAS case intake \nprocess to make our intake process more efficient.\nObjective 4 for FY 2024 – TAS will continue to comprehensively analyze the intake \nprocess with emphasis on identifying ways to enhance customer intake.\n•\t Activity 1: Partner with the W&I Lean Six Sigma organization to identify and map our intake process \nsteps to improve process efficiencies and effectiveness.\n•\t Activity 2: Identify which efficiencies identified as part of the Lean Six Sigma evaluation should be \nstarted and develop an implementation plan.\n•\t Activity 3: Identify and address the impact of COVID-19 on our work processes, including:\n•\t Exploring new ways to address electronic referrals of taxpayers made by IRS employees using the \nAccounts Management System, and\n•\t Ensuring taxpayer referrals meeting TAS case acceptance criteria are loaded onto the Taxpayer \nAdvocate Management Information System quickly.\n•\t Activity 4: Explore new technology and intake streams, such as a digital pathway for submitting \nForm 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance \nOrder), allowing Intake Advocates to assist the most vulnerable taxpayers at the earliest opportunity.\n","Taxpayer Advocate Service\n42\nTITLE\nTAS conducts a variety of research to detect systemic problems, improve IRS procedures to administer \nthe tax laws, and formulate legislative recommendations with the goal of enhancing the efficiency of tax \nadministration and reducing taxpayer burden. TAS believes it is important for the IRS to leverage technology \nto enable taxpayers to avail themselves of more robust digital self-service opportunities. However, the IRS \nmust also provide effective traditional services to taxpayers, including access to the IRS through telephone, \nin-person, mobile, and correspondence channels without long wait times. A significant portion of the \nfunding provided to the IRS through the Inflation Reduction Act (IRA) will provide the funding necessary to \noffer taxpayers both additional digital services and more responsive traditional services.1 \nTAS’s fiscal year (FY) 2023 research projects on IRS online accounts and the high non-response rate to \ncorrespondence audits may continue into FY 2024.2 TAS plans to begin five additional research studies in \nFY 2024.\n1.\t STUDY IRS INITIATION OF THE TWO-YEAR BAN FOR CLAIMING THE EARNED \nINCOME TAX, ADDITIONAL CHILD TAX, AND AMERICAN OPPORTUNITY TAX \nCREDITS TO ENSURE THE PROTECTION OF TAXPAYER RIGHTS\nThe IRC authorizes the IRS to ban taxpayers from claiming certain refundable credits (the Earned Income Tax \nCredit (EITC), the Additional Child Tax Credit (ACTC), or the American Opportunity Tax Credit (AOTC)) \nfor two years if it determines that the taxpayer claimed the credit recklessly or with intentional disregard of \nrules and regulations.3 The IRS is required to establish that the taxpayer claimed these credits intentionally \ndisregarding the required eligibility rules for the indicated credit. TAS has looked at this issue twice in the \npast, publishing results in the National Taxpayer Advocate’s 2013 and 2019 Annual Reports to Congress.4 \n1\t\nAn Act to Provide for Reconciliation Pursuant to Title II of S. Con. Res. 14 (commonly referred to as the “Inflation Reduction Act \nof 2022”), Pub. L. No. 117-169, 136 Stat. 1818 (2022).\n2\t\nTAS continues to study taxpayer needs and preferences for IRS online account services as well as the authentication requirements \nthat taxpayers believe they can successfully complete to establish these accounts. We also continue to explore why so many \ntaxpayers never respond to IRS correspondence audits and what steps the IRS might take to improve the response rate.\n3\t\nIRC §§ 32(k)(1)(B)(ii), 24(g)(1)(B)(ii), and 25A(b)(4)(A)(ii)(II).\n4\t\nNational Taxpayer Advocate 2013 Annual Report to Congress 103-115 (Most Serious Problem: Earned Income Tax Credit: \nThe IRS Inappropriately Bans Many Taxpayers from Claiming EITC), https://www.taxpayeradvocate.irs.gov/wp-content/\nuploads/2020/08/2013-ARC_VOL-1_S1-MSP-9.pdf; National Taxpayer Advocate 2019 Annual Report to Congress vol. 2, at 239-256 \n(Research Studies: Study of Two-Year Bans on the Earned Income Tax Credit, Child Tax Credit, and American Opportunity Tax \nCredit), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC19_Volume1_TRRS_02_EITCban.pdf).\nTAS RESEARCH OBJECTIVES\n","43\nFiscal Year 2024 Objectives Report to Congress\nTAS Research Objectives\nAlthough the IRS’s administration of the two-year bans showed some increased adherence with the internal \nprocedures for imposing the ban designed to ensure that it meets the statutory requirements, our most recent \nreview of a sample of two-year ban cases still found significant problems, including:5\n•\t In 53 percent of the cases, required managerial approval for imposing the ban was not secured;\n•\t In 82 percent of the cases, the IRS did not adequately explain to the taxpayer why the ban was \nimposed, as required;\n•\t In 61 percent of the cases in which the auditor was required to speak to the taxpayer before imposing \nthe ban, no such conversation took place; and\n•\t In 54 percent of the cases in which taxpayers submitted documents, it appeared from the documents \nsubmitted that the taxpayers believed they qualified for the credit.\nThis FY 2024 study will again review the IRS’s recent imposition of these two-year bans to determine how \noften the IRS is complying with the requirements necessary to impose the bans.\nObjective 1 for FY 2024 – TAS will determine how often the IRS is meeting its procedural \nguidance for implementing bans preventing a taxpayer from claiming EITC, ACTC, or AOTC \nfor two years and report the results to the National Taxpayer Advocate.\n•\t Activity 1: Analyze IRS data to determine the number of two-year bans the IRS imposed.\n•\t Activity 2: Determine how often the IRS imposed bans even though the taxpayer did not participate \nin the audit or mail to the taxpayer was undeliverable.\n•\t Activity 3: Determine how often the IRS fails to follow its own internal procedures for implementing \ntwo-year bans for claiming EITC, ACTC, or AOTC.\n2.\t STUDY TAXPAYERS WHO DO NOT RESPOND TO IRS LETTERS REQUESTING \nIDENTITY AND RETURN VERIFICATION\nIn 2021, the IRS estimated that its identity theft filters prevented it from releasing about $1.6 billion of \nillegitimate refunds.6 While the IRS originally selected 4.1 million returns as suspected to involve identity \ntheft, it subsequently determined that 55 percent were false detections.7 Each year, TAS receives numerous \ninquiries from legitimate taxpayers who never received their refunds because the IRS had suspended \nprocessing the return, suspecting it was a product of identity theft. Oftentimes, the taxpayer claims to have \nnot received the IRS letter containing the notification about the suspended refund return and informing the \ntaxpayer to verify their identity and the return before the IRS can complete processing of the return. In other \ncases, taxpayers’ circumstances prevented them from contacting the IRS, and considerable time elapsed before \nthe taxpayers inquired about the refund.\nThe IRS presumes identity thieves submitted all suspected illegitimate returns if taxpayers do not respond \nto the suspended refund return notice.8 However, when examining the accounts of these suspended refund \nreturns, TAS finds that the taxpayer often files a refund return in the following year, which the IRS allows, \nsuggesting that the frozen return was legitimate. Some taxpayers have indicated to TAS that they never \nreceived an IRS notice about suspension of the refund return, while other taxpayers may be afraid to respond \n5\t\nNational Taxpayer Advocate 2019 Annual Report to Congress vol. 2, at 239-256 (Research Studies: Study of Two-Year Bans on \nthe Earned Income Tax Credit, Child Tax Credit, and American Opportunity Tax Credit), https://www.taxpayeradvocate.irs.gov/\nwp-content/uploads/2020/08/ARC19_Volume1_TRRS_02_EITCban.pdf.\n6\t\nAll returns where at least 204 days have elapsed since the letter was mailed requesting the taxpayer authenticate his or her \nidentity are presumed illegitimate returns and removed from the Individual Returns Transaction File (IRTF). IRS, Identity Theft \n(IDT) and Integrity & Verification Operations (IVO) Performance Report (Dec. 2022).\n7\t\nIRS, Wage and Investment Business Performance Review First Quarter FY 2023, at 13 (Feb. 2023).\n8\t\nAll returns where at least 204 days have elapsed since the letter was mailed requesting the taxpayer authenticate his or her \nidentity are presumed illegitimate returns and removed from the IRTF. IRS, IDT and IVO Performance Report (Dec. 2022).\n","44\nTaxpayer Advocate Service\nTAS Research Objectives\nto the IRS or presume the IRS disallowed the refund for some other reason.9 The study will attempt to \nquantify the number of suspended refund returns without a taxpayer response that are legitimate, the amount \nof legitimate refunds the IRS did not pay out, and why the taxpayer never responded to the IRS notice.\nObjective 2 for FY 2024 – TAS will provide a report to the National Taxpayer Advocate \nestimating the volume and amount of legitimate tax year (TY) 202010 refund returns still \nheld by the IRS because of taxpayer non-response with a goal of advocating for the IRS to \nimplement additional procedures to release legitimate refund claims to taxpayers.\n•\t Activity 1: Estimate the number and amount of likely legitimate refund returns the IRS still has \nsuspended.\n•\t Activity 2: Estimate the number and amount of legitimate TY 2020 refund returns the IRS is holding \nby contacting a sample of these taxpayers to determine if they can successfully show their TY 2020 \nrefund claim was valid.\n3.\t ASSESS THE ACCESSIBILITY OF PARTICIPATION IN TAX PROGRAMS DESIGNED \nTO IMPROVE THE ECONOMIC CIRCUMSTANCES OF TAXPAYERS AND THEIR \nCHILDREN AS WELL AS THE BARRIERS TO PARTICIPATION IN THESE PROGRAMS\nIn conjunction with another taxpayer rights agency, TAS will measure access to programs designed to assist \nfinancially struggling taxpayers and their children, such as the EITC or ACTC. The study will explore the \ntypes of barriers to access taxpayers faced, whether the barriers are more prevalent among certain demographic \ngroups, and steps the IRS could initiate to reduce or eliminate these barriers. TAS plans to conduct a \nnationwide survey of affected individuals about their awareness of these tax benefits and their willingness to \nengage with the IRS to receive these benefits. The survey will also address digital literacy and accessibility, \npreference of service delivery channels, sources of tax information and assistance relating to tax benefit \nprograms, tax return filing experiences, and dispute resolution with the IRS.\nThe sample population will include first-time filers claiming the credits and likely eligible non-filers. Another \npart of the survey group will be taxpayers who have claimed the EITC, ACTC, or another credit designed \nto assist financially disadvantaged taxpayers who were recently audited or had credits disallowed subject to \nmath error processes or who were required to file on paper because someone else claimed the children. TAS \nis particularly interested in the experiences of these taxpayers in navigating the IRS’s audit, fraud, and error \ndetection systems and the impact of these systems on their willingness to file future returns as well as attitudes \ntoward the IRS and the benefits it administers.\nObjective 3 for FY 2024 – TAS will conduct and report the findings of a survey along \nwith additional qualitative data from subsequent focus groups to IRS stakeholders that \nassess the accessibility of tax credits designed to improve the financial circumstances \nof taxpayers, particularly those with children, and identify the barriers that increase the \ndifficulty or even prevent taxpayers from claiming these credits.\n•\t Activity 1: Survey taxpayers claiming these credits to measure the accessibility of these credits, barriers \nto claiming these credits, and their experiences dealing with the IRS about their eligibility for these \ncredits.\n•\t Activity 2: Survey non-filers likely eligible for these credits to assess their barriers to claiming these \ncredits.\n9\t\nComments from TAS’s Focus Groups at the 2022 IRS Nationwide Tax Forums, Responding to IRS Notices (Oct. 2022) (on file \nwith TAS).\n10\t\nTY 2020 is the most recent tax year where the IRS has archived suspected identity theft returns.\n","45\nFiscal Year 2024 Objectives Report to Congress\nTAS Research Objectives\n•\t Activity 3: Conduct focus groups or interviews with taxpayers regarding their experiences with \nclaiming various tax credits designed for economically disadvantaged taxpayers.\n4.\t REVIEW THE TELEPHONE OPERATIONS, METRICS, AND GOALS OF ENTITIES WITH \nLARGE INCOMING CALL OPERATIONS TO BETTER EVALUATE IRS TELEPHONE \nSERVICES AVAILABLE TO TAXPAYERS\nThe IRS provided very low levels of telephone service to taxpayers in FYs 2021 and 2022, with the IRS \ncalculating its Level of Service (LOS) for these years at about 19 percent and 17 percent, respectively.11 \nHowever, the 2023 filing season saw a marked increase in IRS telephone service, with its Accounts \nManagement lines achieving an LOS of over 85 percent.12 Average wait times decreased from 21 minutes in \nFY 2021 and 26 minutes in FY 202213 to only slightly over three minutes in the 2023 filing season.14\nHowever, the question remains as to what constitutes good telephone service for taxpayers. Even though \nthe IRS achieved an 85 percent LOS on its Accounts Management lines during the 2023 filing season, live \nassistors answered only 31 percent of the telephone calls.15 Moreover, questions exist about how the IRS \nshould calculate its LOS. For instance, it generally excludes calls answered by automation and calls where the \ntaxpayer hangs up in the call tree before the system routes him or her to a customer service representative.16 \nThe IRS’s typically reported LOS metric only includes calls from certain lines, while calls to compliance lines \nare excluded from its measure. For the 2023 filing season, the IRS LOS including all of its lines was only \n72 percent. Overall, through the week ending April 22 in the 2023 filing season, about 8.5 million hang-up \ncalls occurred.17 It is unknown if the taxpayer was unable to complete the call for some reason or if the \ntaxpayer became frustrated either by the call tree or because he or she was routed to automation and decided \nto terminate the call.\nThis review proposes to research the telephone service provided by entities with large incoming call operations, \nincluding the metrics used and the results expected to ensure quality customer service. TAS will use this \ninformation to better evaluate the effectiveness of the IRS’s toll-free telephone services and recommend \nchanges to its telephone operations, including what metrics it should use to evaluate its telephone operations \nand the goals for these measures.\nObjective 4 for FY 2024 – TAS will review the operations, metrics, and results of other \nlarge incoming call telephone service providers through both direct and indirect means to \ndevelop recommended metrics and goals for IRS consideration.\n•\t Activity 1: Review public information available for several large incoming call services, particularly \nfocusing on their operations, metrics, and results.\n•\t Activity 2: Contact entities with large incoming call telephone services to obtain unpublished details of \ntheir operations, metrics, and results.\n•\t Activity 3: Review IRS operations, metrics, and results of their toll-free telephone service.\n•\t Activity 4: Compare and contrast the operations, metrics, and results of IRS toll-free telephone \noperations to those of other large entities with large incoming call services.\n11\t\nIRS, Joint Operations Center (JOC), Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management FY 2021 \nand 2022.\n12\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management (week ending Apr. 22, 2023).\n13\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management (FYs 2021 and 2022).\n14\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management (week ending Apr. 22, 2023).\n15\t\nId.\n16\t\nIRS, JOC, FY 2022 Snapshot & ELS Reporting Guidelines (Oct. 2021).\n17\t\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Total (week ending Apr. 22, 2023).\n","46\nTaxpayer Advocate Service\nTAS Research Objectives\n5.\t ANALYZE PAST COLLECTION DATA TO DETERMINE THE CIRCUMSTANCES UNDER \nWHICH THE IRS SHOULD GENERALLY NOT INITIATE ENFORCEMENT ACTION ON A \nDELINQUENT TAX LIABILITY\nDuring FY 2022, the IRS issued thousands of levies and filed thousands of Notices of Federal Tax Liens \n(NFTLs).18 The number of these enforced collection actions was even higher in FY 2019 before the \npandemic delayed many collection actions.19 Enforced collection actions can certainly be necessary to bring \ncertain taxpayers into paying compliance; however, the IRS has also issued levies solely to get unresponsive \ntaxpayers to contact the IRS, and it may file NFTLs even when the taxpayer has no substantive assets. \nTaxpayers are often fearful of opening letters from the IRS and may not be aware that they need to respond \nto IRS collection notices. The IRS should consider alternative options and attempt to contact taxpayers by \ntelephone, email, or text before initiating enforced collection actions. Furthermore, although it is certainly \nimportant for taxpayers to contact the IRS to resolve their tax delinquencies, initiating enforcement actions \nagainst taxpayers when systemic data indicates the likelihood that the taxpayers’ expenses exceed their income \nand no assets are detected is burdensome to taxpayers, third parties, and the IRS.\nAs part of its efforts to transform its operations, the IRS is planning to implement targeted treatments \nbased on the specific circumstances of the taxpayer. To this end, TAS will explore characteristics of taxpayer \ndelinquencies that indicate the IRS should generally refrain from taking enforcement actions that may cause a \nsignificant burden to taxpayers and/or result in unproductive work for the IRS.\nObjective 5 – TAS will explore past IRS collection data and outcomes to recommend \nguidelines to the IRS for determining under what circumstances it should generally not \ninitiate enforcement actions such as issuing a levy or filing a lien.\n•\t Activity 1: Determine the proceeds generated from previous IRS levies and whether levies issued to \ntaxpayers with certain systemically detectable financial situations (e.g., likely allowable living expenses \nexceeding income) are often unproductive.\n•\t Activity 2: Determine the proceeds generated from previous IRS liens and whether liens issued to \ntaxpayers with certain systemically detectable financial situations (e.g., a lack of significant assets) are \noften unproductive.20\n18\t\nIRS, Collection Activity Report 5000-24, Levy and Seizure Report (Oct. 2019). During FY 2022, IRS collection personnel issued \n273,286 levies and filed 157,323 NFTLs; IRS, Collection Activity Report 5000-25, Liens Report (Oct. 2019).\n19\t\nDuring FY 2019, IRS collection personnel issued 782,735 levies and filed 543,604 NFTLs. IRS, Collection Activity Report 5000-24, \nLevy and Seizure Report (Oct. 2022); IRS, Collection Activity Report 5000-25, Liens Report (Oct. 2022).\n20\t Previous studies have reached different conclusions on the effectiveness of filing liens. See, e.g., IRS, Pub. 1500, IRS Research \nBulletin 12-29 (June 2016) (featuring papers from the Sixth Annual Joint Research Conference on Tax Administration); National \nTaxpayer Advocate 2012 Annual Report to Congress vol. 2, at 107-130 (Investigating the Impact of Liens on Taxpayer Liabilities and \nPayment Behavior), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/Research-Studies-Investigating-the-\nImpact-of-Liens-on-Taxpayer-Liabilities-and-Payment-Behavior.pdf.\n","Fiscal Year 2024 Objectives Report to Congress\n47\nTITLE\nAPPENDIX 1: Evolution of the Office of the Taxpayer Advocate\nEvolution of the Office of the Taxpayer Advocate\nThe Office of the Taxpayer Ombudsman was created by the IRS in 1979 to serve as the primary advocate, \nwithin the IRS, for taxpayers. This position was codified in the Taxpayer Bill of Rights (TBOR 1), included \nin the Technical and Miscellaneous Revenue Act of 1988 (TAMRA).1\nIn TBOR 1, Congress added IRC § 7811, granting the Ombudsman (now the National Taxpayer \nAdvocate) the statutory authority to issue Taxpayer Assistance Orders (TAOs) if, in the determination of the \nOmbudsman, a taxpayer is suffering or is about to suffer significant hardship because of the way the Internal \nRevenue laws are being administered by the Secretary.2 Further, TBOR 1 directed the Ombudsman and \nthe Assistant Commissioner (Taxpayer Services) to jointly provide an Annual Report to Congress (ARC) \nabout the quality of taxpayer services provided by the IRS. This report was delivered directly to the Senate \nCommittee on Finance and the House Committee on Ways and Means.3\nIn 1996, the Taxpayer Bill of Rights 2 (TBOR 2) amended IRC § 7802 (the predecessor to IRC § 7803), \nreplacing the Office of the Taxpayer Ombudsman with the Office of the Taxpayer Advocate.4 The Joint \nCommittee on Taxation set forth the following reasons for change: \nTo date, the Taxpayer Ombudsman has been a career civil servant selected by and serving at the \npleasure of the IRS Commissioner. Some may perceive that the Taxpayer Ombudsman is not an \nindependent advocate for taxpayers. To ensure that the Taxpayer Ombudsman has the necessary \nstature within the IRS to represent fully the interests of taxpayers, Congress believed it appropriate \nto elevate the position to a position comparable to that of the Chief Counsel. In addition, to \nensure that the Congress is systematically made aware of recurring and unresolved problems and \ndifficulties taxpayers encounter in dealing with the IRS, the Taxpayer Ombudsman should have \nthe authority and responsibility to make independent reports to the Congress in order to advise the \ntax-writing committees of those areas.5\nIn TBOR 2, Congress not only established the Office of the Taxpayer Advocate but also described \nits functions: \n•\t To assist taxpayers in resolving problems with the IRS;\n•\t To identify areas in which taxpayers have problems in dealings with the IRS;\n•\t To the extent possible, propose changes in the administrative practices of the IRS to mitigate those \nidentified problems; and\n•\t To identify potential legislative changes that may be appropriate to mitigate such problems.6\nCongress did not provide the Taxpayer Advocate with direct line authority over the existing regional and \nlocal Problem Resolution Officers (PROs) who handled cases under the Problem Resolution Program, the \npredecessor to the Office of the Taxpayer Advocate. At the time of the enactment of TBOR 2, Congress \nbelieved it sufficient to require that “all PROs should take direction from the Taxpayer Advocate and that \nthey should operate with sufficient independence to assure that taxpayer rights are not being subordinated to \npressure from local revenue officers, district directors, etc.”7\n1\t\nPub. L. No. 100-647, Title VI, § 6230, 102 Stat. 3342, 3733 (Nov. 10, 1988).\n2\t\nId.\n3\t\nPub. L. No. 100-647, Title VI, § 6230, 102 Stat. 3373 (Nov. 10, 1988).\n4\t\nPub. L. No. 104-168, § 101, 110 Stat. 1452, 1453-1456 (July 30, 1996).\n5\t\nJ. Comm. on Tax’n, General Explanation of Tax Legislation Enacted in the 104th Congress, JCS-12-96, 20 (Dec. 18, 1996).\n6\t\nPub. L. No. 104-168, § 101(a), 110 Stat. 1452, 1453-1454 (July 30, 1996).\n7\t\nJ. Comm. on Tax’n, General Explanation of Tax Legislation Enacted in the 104th Congress, JCS-12-96, 21 (Dec. 18, 1996).\n","48\nTaxpayer Advocate Service\nAppendix 1: Evolution of the Office of the Taxpayer Advocate\nTBOR 2 also replaced the joint Assistant Commissioner/Taxpayer Advocate Report to Congress with two \nannual reports issued directly and independently by the Taxpayer Advocate to the Committee on Ways and \nMeans of the House of Representatives and the Committee on Finance of the Senate.8 The first report, the \nObjectives Report to Congress, is to contain the objectives of the Office of the Taxpayer Advocate for the \nfiscal year beginning in that calendar year. This report is to provide full and substantive analysis in addition to \nstatistical information and is due no later than June 30 of each calendar year.\nThe second report is on the activities of the Office of the Taxpayer Advocate during the fiscal year ending \nduring that calendar year. Section 7803(c)(2)(B)(ii) of the IRC, as amended by the Taxpayer First Act (TFA), \nrequires the National Taxpayer Advocate to submit this report each year and to include in it, among other \nthings, a description of the ten most serious problems encountered by taxpayers as well as administrative and \nlegislative recommendations to mitigate those problems. The report must:\n•\t Identify the initiatives the Office of the Taxpayer Advocate has taken on improving taxpayer services \nand IRS responsiveness;\n•\t Contain recommendations received from individuals with the authority to issue a TAO;\n•\t Contain a summary of the ten most serious problems9 encountered by taxpayers, including a \ndescription of the nature of such problems;\n•\t Contain an inventory of initiatives and recommendations for which action has been taken and the \nresult of such action;\n•\t Contain an inventory of initiatives and recommendations for which action remains to be completed \nand the period of time these items have been in the inventory;\n•\t Contain an inventory of initiatives and recommendations for which there has been no action, an \nexplanation for the lack of action, and the responsible official;\n•\t Identify any TAO or Taxpayer Advocate Directive (TAD)10 that was not honored by the IRS in a \ntimely manner; \n•\t Contain recommendations for legislative or administrative action that will resolve taxpayer problems;\n•\t Identify areas of the tax law that impose significant compliance burdens on taxpayers or the IRS, \nincluding specific recommendations for remedy;\n•\t Identify the ten most litigated issues for each category of taxpayers, including recommendations for \nmitigating such disputes;\n•\t With respect to any statistical information included in such report, include a statement of whether \nsuch statistical information was reviewed or provided by the Secretary under IRC § 6108(d) and, if \nso, whether the Secretary determined such information to be statistically valid and based on sound \nstatistical methodology; and \n•\t Include other such information as the National Taxpayer Advocate may deem advisable. \nThe stated objective of these two reports is for Congress to receive an unfiltered and candid report of the \nproblems taxpayers are experiencing and what can be done to address them. While both reports are to \ninclude statistical information, the TFA created a requirement whereby the National Taxpayer Advocate must \ncoordinate research with the office of the Treasury Inspector General for Tax Administration (TIGTA). The \nNational Taxpayer Advocate is now precluded from reporting statistical information that is included in a \nTIGTA report.11\n8\t\nPub. L. No. 104-168, § 101(a), 110 Stat. 1452, 1453-1454 (July 30, 1996).\n9\t\nAs originally enacted, TBOR 2 required a summary of at least 20 of the most serious problems. In July 2019, the TFA reduced the \nrequired number of most serious problems to ten. See Pub. L. No. 116-25, § 1301(b)(1), 133 Stat. 981, 992 (July 1, 2019).\n10\t\nA TAD mandates that functional areas make certain administrative or procedural changes to improve a process or grant relief to \ngroups of taxpayers (or all taxpayers). TADs are used to protect the rights of taxpayers, prevent undue burden, ensure equitable \ntreatment, or provide an essential service to taxpayers. Internal Revenue Manual 13.2.1.6.3, Taxpayer Advocate Directives \n(Sept. 29, 2020).\n11\t\nIRC § 7803(c)(2)(B)(iv).\n","49\nFiscal Year 2024 Objectives Report to Congress\nAppendix 1: Evolution of the Office of the Taxpayer Advocate\nBoth the Annual Report to Congress and the Objectives Report are not subject to review by the IRS, \nDepartment of Treasury, or Office of Management and Budget, giving TAS a unique opportunity to \ndirectly provide information to Congress. “The reports by the Taxpayer Advocate are not official legislative \nrecommendations of the Administration; providing official legislative recommendations remains the \nresponsibility of the Department of Treasury.”12\nFinally, TBOR 2 amended IRC § 7811, expanding the scope of a TAO by providing the Taxpayer Advocate \n“with broader authority to affirmatively take any action as permitted by law with respect to taxpayers who \nwould otherwise suffer a significant hardship as a result of the manner in which the IRS is administering the \ntax laws.”13 For the first time, the TAO could specify a time period within which the IRS must act on the \norder. The statute also provided that only the National Taxpayer Advocate, the IRS Commissioner, or the \nDeputy Commissioner could modify or rescind a TAO, and that any official who so modifies or rescinds a \nTAO must respond in writing to the National Taxpayer Advocate with his or her reasons for such action.14\nIn 1997, the National Commission on Restructuring the Internal Revenue Service called the Taxpayer \nAdvocate the “voice of the taxpayer.” In its discussion of the Office of the Taxpayer Advocate, the \nCommission noted: \nTaxpayer Advocates play an important role and are essential for the protection of taxpayer rights \nand to promote taxpayer confidence in the integrity and accountability of the IRS. To succeed, the \nAdvocate must be viewed, both in perception and reality, as an independent voice for the taxpayer \nwithin the IRS. Currently, the [N]ational Taxpayer Advocate is not viewed as independent by \nmany in Congress. This view is based in part on the placement of the Advocate within the IRS \nand the fact that only career employees have been chosen to fill the position.15\nIn response to these concerns, in the IRS Restructuring and Reform Act of 1998 (RRA 98), Congress \namended IRC § 7803(c), renaming the Taxpayer Advocate as the National Taxpayer Advocate and mandating \nthat the National Taxpayer Advocate could not be an officer or an employee of the IRS for two years \npreceding or five years following his or her tenure as the National Taxpayer Advocate (service as an employee \nof the Office of the Taxpayer Advocate is not considered IRS employment under this provision).16\nRRA 98 provided for Local Taxpayer Advocates (LTAs) to be located in each state and mandated a reporting \nstructure for LTAs to report directly to the National Taxpayer Advocate.17 As required by IRC § 7803(c)(4)\n(A)(iii), the LTA must advise taxpayers at their first meeting of the fact that “the taxpayer advocate offices \noperate independently of any other Internal Revenue Service office and report directly to Congress through \nthe National Taxpayer Advocate.”18\nCongress also granted the LTAs discretion to not disclose to the IRS the fact that the taxpayer contacted the \nOffice of the Taxpayer Advocate, or any information provided by the taxpayer to that office.19 RRA 98 also \nexpanded the definition of “significant hardship” in IRC § 7811 to include four specific circumstances: \n1.\t An immediate threat of adverse action; \n2.\t A delay of more than 30 days in resolving taxpayer account problems; \n12\t\nJ. Comm. on Tax’n, General Explanation of Tax Legislation Enacted in the 104th Congress, JCS-12-96, 21 (Dec. 18, 1996).\n13\t\nId.\n14\t\nPub. L. No. 104-168, § 102(b), 110 Stat. 1452, 1456 (July 30, 1996).\n15\t\nReport of the National Commission on Restructuring the Internal Revenue Service, A Vision for a New IRS 48 (June 25, 1997).\n16\t\nPub. L. No. 105-206, § 1102(a), 112 Stat. 685, 699 (July 22, 1998).\n17\t\nPub. L. No. 105-206, § 1102(a), 112 Stat. 701 (July 22, 1998).\n18\t\nIRC § 7803(c)(4)(A)(iii).\n19\t\nIRC § 7803(c)(4)(A)(iv).\n","50\nTaxpayer Advocate Service\nAppendix 1: Evolution of the Office of the Taxpayer Advocate\n3.\t The incurring by the taxpayer of significant costs (including fees for professional representation) if \nrelief is not granted; or \n4.\t Irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not granted.20\nThe Committee Reports make clear that this list is a non-exclusive list of what constitutes a significant \nhardship.21\nPrior to 2011, Treasury Regulation § 301.7811-1 had not been updated since it was first published in 1992. \nConsequently, after Congress expanded the definition of “significant hardship” in the statute in 1998, the \ndefinition in the regulation was inconsistent. However, on April 1, 2011, the IRS published in the Federal \nRegister final regulations under IRC § 7811 that contain a definition of significant hardship consistent with \nexisting law and practice.22\nThe National Taxpayer Advocate advocated for many years that the IRS establish a TBOR. In June 2014, \nthe IRS adopted the TBOR – a set of ten fundamental rights that taxpayers should be aware of when dealing \nwith the IRS.23 One of those ten rights is the right to a fair and just tax system, which gives taxpayers the right \nto receive assistance from the Office of the Taxpayer Advocate if they are experiencing financial difficulty or if \nthe IRS has not resolved their tax issues properly and timely through its normal channels. In December 2015, \nCongress enacted IRC § 7803(a)(3), which requires the Commissioner to ensure that employees of the IRS \nare familiar with and act in accord with taxpayer rights, including the right to a fair and just tax system.24 The \nTBOR, as enacted, lists rights that already existed in the Code, putting them in simple language and grouping \nthem into ten fundamental rights.\nThe passing of the TFA in July 2019 codified the timeframes surrounding issuance of TADs. Now, the IRS \nmust respond to a TAD no later than 90 days after its issuance.25 If the IRS decides to modify or rescind \nthe TAD, the National Taxpayer Advocate may appeal that decision to the Commissioner of the IRS \nwithin 90 days. The Commissioner then has 90 days to either ensure compliance with the TAD or provide \nreasons to the National Taxpayer Advocate for the modification or rescission of the TAD. Additionally, the \nNational Taxpayer Advocate must report on any TADs that were not honored in a timely manner in the \nactivities report.26 \n20\t IRC § 7811(a)(2).\n21\t\nSee, e.g., H.R. REP. No. 105-599, at 215 (1998) (Conf. Rep.).\n22\t Treas. Reg. § 301.7811-1(a)(4)(ii); 76 Fed. Reg. 18,059, 18,060-18,061 (Apr. 1, 2011).\n23\t See IRS, IR-2014-72, IRS Adopts “Taxpayer Bill of Rights;” 10 Provisions to be Highlighted on IRS.gov, in Publication 1 \n(June 10, 2014), https://www.irs.gov/newsroom/irs-adopts-taxpayer-bill-of-rights-10-provisions-to-be-highlighted-on-irsgov-in-\npublication-1.\n24\t See Consolidated Appropriations Act, 2016, Pub. L. No. 114-113, Division Q, § 401, 129 Stat. 2242, 3117 (Dec. 18, 2015).\n25\t IRC § 7803(c)(5)(A).\n26\t IRC § 7803(c)(2)(B)(viii).\n","Fiscal Year 2024 Objectives Report to Congress\n51\nTITLE\nAPPENDIX 2: Case Acceptance Criteria\nIRC § 7803(c)(2)(A)(i).\nSee Internal Revenue Manual (IRM) 13.1.7.3.1, TAS Case Criteria 1–4, Economic Burden (Sept. 21, 2021). For calendar year 2023, TAS changed its case acceptance \ncriteria to not accept current tax year cases involving Pre-Refund Wage Verification Hold (PRWVH) issues between January 1 and June 30 (unless referred to TAS by \na congressional office). In congressional referral cases, TAS will not accept PRWVH cases between January 1 and March 15. In addition, TAS temporarily changed its \ncase acceptance criteria to not accept non-congressional cases (Criteria 1-4 and 8) for current and prior year individual and business original and amended paper \nreturns mailed (or sent via private delivery service) to the IRS. See Interim Guidance Memo (IGM) TAS-13-0123-0002, Interim Guidance on Changes to TAS Case \nAcceptance Criteria for Calendar Year 2023 (Jan. 19, 2023).\nTAS changed its case acceptance criteria to generally stop accepting certain systemic burden issues. See IRM 13.1.7.3.2, TAS Case Criteria 5–7, Systemic Burden \n(Sept. 21, 2021) and IRM 13.1.7.3.4, TAS Case Criteria 9, TAS Public Policy (Sept. 21, 2021).\nSee IRM 13.1.7.3.3, TAS Case Criteria 8, Best Interest of the Taxpayer (Sept. 21, 2021).\nSee IGM TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy (Jan. 23, 2023).\n1\n2\n3\n4\n5\nCase Acceptance Criteria\nAs an independent organization within the IRS, TAS helps taxpayers resolve problems with the IRS and recommends changes \nto prevent future problems. TAS fulfills its statutory mission by working with taxpayers to resolve problems with the IRS.1\nTAS case acceptance criteria fall into four main categories:\nEconomic burden cases are those involving a financial difficulty to the taxpayer: an IRS action or inaction has caused or will cause \nnegative financial consequences or have a long-term adverse impact on the taxpayer.2\nThe taxpayer is experiencing economic harm or is about to suffer economic harm. \nThe taxpayer is facing an immediate threat of adverse action. \nThe taxpayer will incur significant costs if relief is not granted (including fees for professional representation). \nThe taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted. \nECONOMIC BURDEN\nCRITERIA 1\nCRITERIA 2\nCRITERIA 3\nCRITERIA 4\nThe taxpayer has experienced a delay of more than 30 days to resolve a tax account problem. \nThe taxpayer has not received a response or resolution to the problem or inquiry by the date promised. \nA system or procedure has either failed to operate as intended, or failed to resolve the taxpayer’s \nproblem or dispute within the IRS. \nCRITERIA 5\nCRITERIA 6\nCRITERIA 7\nThe manner in which the tax laws are being administered raises considerations of equity, or has \nimpaired or will impair the taxpayer’s rights. \nCRITERIA 8\nThe National Taxpayer Advocate determines compelling public policy warrants assistance to an individual \nor group of taxpayers. \nCRITERIA 9\nSystemic burden cases are those in which an IRS process, system, or procedure has failed to operate as intended, \nand as a result the IRS has failed to timely respond to or resolve a taxpayer issue.3\nSYSTEMIC BURDEN\nTAS acceptance of these cases will help ensure that taxpayers receive fair and equitable treatment and that their \nrights as taxpayers are protected.4\nBEST INTEREST OF THE TAXPAYER\nAcceptance of cases into TAS under this category will be determined by the National Taxpayer Advocate and will \ngenerally be based on a unique set of circumstances warranting assistance to certain taxpayers.5\nPUBLIC POLICY\n","Taxpayer Advocate Service\n52\nAPPENDIX 3: List of Low Income Taxpayer Clinics\nList of Low Income Taxpayer Clinics\nLow Income Taxpayer Clinics (LITCs) represent individuals whose income is below a certain level and who \nneed to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. LITCs can \nrepresent taxpayers in Tax Court as well as with the IRS. In addition, LITCs can provide information about \ntaxpayer rights and responsibilities in different languages for individuals who speak English as a second \nlanguage. LITCs provide services for free or a small fee. Although LITCs receive partial funding from the \nIRS, the clinic staff and volunteers work independently of the IRS to assist and advocate for taxpayers.\nLow-income taxpayers who need help in resolving tax disputes with the IRS and cannot afford representation \nmay qualify for free or low-cost assistance from an LITC. Using poverty guidelines published annually by the \nDepartment of Health and Human Services, each LITC decides if an individual meets the income eligibility \nguidelines and other criteria before it agrees to provide representation. Eligible taxpayers must generally have \nincome that does not exceed 250 percent of the poverty guidelines. Figure 6.1 shows the income ceilings \nfor 2023.\nFIGURE 6.1, LITC Income Guidelines (250 Percent of the Federal Poverty Guidelines)\nSize of Family Unit\n48 Contiguous States, \nPuerto \nRico, and D.C.\nAlaska\nHawaii\n1\n$36,450\n$45,525\n$41,925\n2\n$49,300\n$61,600\n$56,700\n3\n$62,150\n$77,675\n$71,475\n4\n$75,000\n$93,750\n$86,250\n5\n$87,850\n$109,825\n$101,025\n6\n$100,700\n$125,900\n$115,800\n7\n$113,550\n$141,975\n$130,575\n8\n$126,400\n$158,050\n$145,350\nFor each additional person, add\n$12,850\n$16,075\n$14,775\nFigure 6.2 lists the LITCs receiving federal funding for the 2023 calendar year that are run by nonprofit \norganizations or academic institutions. Contact information for clinics may change, so please check for the \nmost recent information at https://www.taxpayeradvocate.irs.gov/LITC.\n","53\nFiscal Year 2024 Objectives Report to Congress\nAppendix 3: List of Low Income Taxpayer Clinics\nFIGURE 6.2, 2023 LITCs and Contact Information\nState\nCity\nClinic Name\nPublic\nPhone Number\nLanguages \nServed in Addition to English\nAK\nAnchorage\nAlaska Business \nDevelopment Center LITC\n800-478-3474 \n907-562-0335\nAll languages through interpreter services\nAL\nMontgomery\nLegal Services Alabama LITC\n334-832-4570 \n334-223-0232\nSpanish and other languages through \ninterpreter services\nAR\nLittle Rock\nUA Little Rock Bowen School \nof Law LITC\n501-916-5492\nSpanish \nSpringdale\nLegal Aid of Arkansas LITC\n800-967-9224 \n870-972-9224 \nSpanish and Marshallese\nAZ\nPhoenix\nCommunity Legal Services \nLITC\n800-852-9075 \n602-258-3434\nSpanish and other languages through \ninterpreter services\nTucson\nSouthern Arizona Tax Clinic\n520-622-2801\nSpanish and other languages through \ninterpreter services\nCA\nGranada Hills\nThe Taxpayers Help Center \nLITC\n818-488-1388\nSpanish, Arabic, Armenian, Hindi, \nand Urdu\nLos Angeles\nBet Tzedek Legal Services \nTax Clinic\n323-939-0506\nSpanish, Russian, and other languages \nthrough interpreter services\nLos Angeles\nKYCC Low Income Taxpayer \nClinic\n213-365-7400 \nSpanish and Korean \nLos Angeles\nPepperdine LITC\n213-673-4831\nSpanish\nLos Angeles\nBookstein Low Income \nTaxpayer Clinic\n818-677-3688\nSpanish, Armenian, and Korean\nOrange\nChapman University Tax Law \nClinic\n877-242-7529 \n714-628-2535\nSpanish and Vietnamese\nRiverside\nInland Counties Legal \nServices LITC\n888-245-4257 \n951-368-2555\nSpanish and other languages through \ninterpreter services\nSan Diego\nLegal Aid Society of San \nDiego LITC\n877-534-2524\nSpanish, Vietnamese, Tagalog, Arabic, \nFarsi, and Somali\nSan Diego\nUniversity of San Diego LITC\n619-260-7470\nSpanish and other languages through \ninterpreter services\nSan Francisco\nChinese Newcomers Service \nCenter\n415-421-2111\nChinese, Cantonese, Mandarin, \nVietnamese, and Toisanese\nSan Francisco\nJustice and Diversity Center \nof the Bar Association of \nSan Francisco\n415-782-8978\nSpanish\nSan Francisco\nUC College of Law LITC \n415-703-8287\nSpanish\nSan Gabriel\nHerald Community Center\n626-286-2600\nMandarin and Cantonese\nSan Luis \nObispo\nCal Poly Low Income \nTaxpayer Clinic\n877-318-6772 \n805-756-2951\nSpanish and other languages through \ninterpreter services\nSanta Ana\nPublic Law Center\n888-230-3741 \n714-541-1010\nSpanish, Vietnamese, Tagalog, Chinese, \nArabic, Farsi, and Mandarin\nCO\nDenver\nColorado Legal Services \nLITC\n844-440-4848 \n303-837-1313\nSpanish and other languages through \ninterpreter services\nDenver\nDenver Asset Building \nCoalition LITC\n303-388-7030\nSpanish and other languages through \ninterpreter services\nDenver\nUniversity of Denver LITC\n303-871-6331\nSpanish\n","54\nTaxpayer Advocate Service\nAppendix 3: List of Low Income Taxpayer Clinics\nState\nCity\nClinic Name\nPublic\nPhone Number\nLanguages \nServed in Addition to English\nCT\nHamden\nQuinnipiac University School \nof Law LITC\n203-582-3238\nSpanish and other languages through \ninterpreter services\nHartford\nUConn Law School Tax Clinic\n860-570-5165\nSpanish, Mandarin, Chinese, French, \nand other languages through interpreter \nservices\nDC\nWashington\nThe Catholic University of \nAmerica LITC \n202-319-6788\nSpanish and other languages through \ninterpreter services\nWashington\nAmerican University \nWashington College of Law, \nJanet R. Spragens Tax Clinic\n202-274-4144\nAll languages through interpreter services\nDE\nGeorgetown\nDCRAC LITC \n877-825-0750 \n302-690-5000\nSpanish, Italian, and Hindi\nFL\nFt. Myers\nFlorida Rural Legal Services \nLow Income Taxpayer Clinic\n888-582-3410 \n863-688-7376\nAll languages through interpreter services\nGainesville\nUniversity of Florida Levin \nCollege of Law LITC\n352-273-0800\nAll languages through interpreter services\nMiami\nLegal Services of Greater \nMiami Community Tax Clinic \n866-686-2760 \n305-576-0080\nSpanish and Haitian Creole\nOrlando\nA New Start: Financial & \nSocial Services Inc.\n855-496-6476 \n408-300-5993\nSpanish, Haitian Creole, Tagalog, \nCantonese, Mandarin, Bahasa, Malay, \nBengali, Korean, Hindi, and other \nlanguages through interpreter services\nPlant City\nBay Area Legal Services Inc. \nLITC\n813-752-1335\nSpanish and Haitian Creole \nPlantation \nLegal Aid Services of \nBroward and Collier Counties\n954-736-2477\nSpanish and Haitian Creole\nSt. Petersburg\nGulfcoast Legal Services \nLITC\n727-821-0726\nSpanish, French, and other languages \nthrough interpreter services\nTallahassee\nLegal Services of North \nFlorida \n850-385-9007\nSpanish, Chinese, French, and other \nlanguages through interpreter services\nWest Palm \nBeach\nLegal Aid Society of Palm \nBeach County LITC\n800-403-9353 \n561-655-8944\nSpanish and Haitian Creole\nGA\nAtlanta\nThe Philip C. Cook Low \nIncome Taxpayer Clinic\n404-413-9230\nSpanish\nHinesville\nJCVision and Associates, Inc.\n866-396-4243 \n912-877-4243\nSpanish\nLawrenceville\nNorth Georgia Low Income \nTaxpayer Clinic\n888-267-6891 \n678-646-5661\nSpanish\nIA\nDes Moines \nIowa Legal Aid LITC\n800-532-1275 \n515-243-2151\nSpanish and other languages through \ninterpreter services\nID\nBoise\nUniversity of Idaho LITC\n877-200-4455 \n208-364-6166\nAll languages through interpreter services\nTwin Falls\nLa Posada Tax Clinic\n208-735-1189\nSpanish\n","55\nFiscal Year 2024 Objectives Report to Congress\nAppendix 3: List of Low Income Taxpayer Clinics\nState\nCity\nClinic Name\nPublic\nPhone Number\nLanguages \nServed in Addition to English\nIL\nDes Plaines\nCenter of Concern LITC\n847-823-0453\nSpanish and other languages through \ninterpreter services\nChicago\nLadder Up Tax Clinic\n312-630-0242\nSpanish and Polish\nChicago\nLegal Aid Chicago LITC\n312-341-1070\nAll languages through interpreter services\nChicago\nLoyola Federal Income Tax \nClinic \n312-915-7176\nAll languages through interpreter services\nWheaton\nPrairie State Legal Services \nLITC\n855-829-7757\n630-690-2130\nAll languages through interpreter services\nIN\nBloomington\nIndiana Legal Services, Inc. \nLITC\n800-822-4774\n812-339-7668\nAll languages through interpreter services\nIndianapolis\nNeighborhood Christian \nLegal Clinic\n317-429-4131\nSpanish, French, Arabic, Burmese, \nHakha Chin, Kinyarwanda, Maya, Swahili, \nChinese, Zophei, Falam, and other \nlanguages through interpreter services\nKS\nKansas City\nKansas Legal Services, Inc. \nLITC\n800-723-6953\n913-621-0200\nSpanish, French, German, Russian, \nVietnamese, Polish, Croatian, and other \nlanguages through interpreter services\nKY\nCovington\nThe Center for Great \nNeighborhoods LITC\n859-547-5542\nSpanish\nLouisville\nLegal Aid Society Low \nIncome Taxpayer Clinic \n800-292-1862\n502-584-1254\nAll languages through interpreter services\nRichmond\nAppalRed Low Income \nTaxpayer Clinic\n800-477-1394\n859-624-1394\nSpanish and other languages through \ninterpreter services\nLA\nNew Orleans\nSoutheast Louisiana Legal \nServices LITC\n877-521-6242\n504-529-1000\nSpanish, Vietnamese, and other \nlanguages through interpreter services\nMA\nBoston\nAACA LITC\n617-426-9492 \nChinese, Vietnamese, French, Haitian \nCreole, Gujarati, Hindi, Urdu, Punjabi, and \nSwahili\nBoston\nGreater Boston Legal \nServices LITC\n800-323-3205\n617-317-1234\nAll languages through interpreter services\nJamaica Plain\nLegal Services Center of \nHarvard Law School LITC\n866-738-8081\n617-390-1729\nSpanish and other languages through \ninterpreter services\nLawrence\nNortheast Legal Aid LITC\n800-336-2262\n978-458-1465\nSpanish, Khmer, Portuguese, Bulgarian, \nThai, Polish, French, Arabic, Hebrew, \nItalian, Luganda, Swahili, Hindi, Urdu, \nand other languages through interpreter \nservices\nMD\nBaltimore\nMaryland Volunteer Lawyers \nService LITC\n800-510-0050\n410-547-6537\nAll languages through interpreter services\nBaltimore\nUniversity of Baltimore LITC\n410-837-5706\nAll languages through interpreter services\nBaltimore\nUniversity of Maryland Carey \nSchool of Law LITC\n410-706-3295\nAll languages through interpreter services\nME\nBangor\nPine Tree Legal Assistance \nInc. LITC \n207-942-8241\nAll languages through interpreter services\n","56\nTaxpayer Advocate Service\nAppendix 3: List of Low Income Taxpayer Clinics\nState\nCity\nClinic Name\nPublic\nPhone Number\nLanguages \nServed in Addition to English\nMI\nAnn Arbor\nUniversity of Michigan LITC\n734-936-3535\nAll languages through interpreter services\nDetroit\nAccounting Aid Society \n866-673-0873\n313-556-1920\nSpanish and Arabic\nEast Lansing\nAlvin L. Storrs Low Income \nTaxpayer Clinic\n517-432-6880\nAll languages through interpreter services\nGrand Rapids\nWest Michigan Low Income \nTaxpayer Clinic (Legal Aid of \nWestern Michigan)\n800-442-2777\n616-774-0672\nSpanish and other languages through \ninterpreter services\nMN\nMinneapolis\nMid-Minnesota Legal Aid Tax \nLaw Project\n800-292-4150\n612-334-5970\nSpanish, Somali, Hmong, Arabic, Oromo, \nAmharic, and other languages through \ninterpreter services\nMinneapolis\nUniversity of Minnesota LITC\n612-625-5515\nSomali, Spanish, Hmong, Karen, and other \nlanguages through interpreter services\nMO\nKansas City \nLegal Aid of Western \nMissouri LITC\n800-990-2907\n816-474-6750\nSpanish and other languages through \ninterpreter services\nKansas City\nUMKC School of Law LITC\n816-235-6201\nAll languages through interpreter services\nSt. Louis\nWashington University \nSchool of Law LITC\n314-935-7238\nAll languages through interpreter services\nMS\nOxford\nMississippi Taxpayer \nAssistance Project \n888-808-8049\n622-234-2918\nAll languages through interpreter services\nNC\nAsheville\nPisgah Legal Services\n800-489-6144\n828-253-0406\nSpanish and other languages through \ninterpreter services\nCharlotte\nNorth Carolina Low Income \nTaxpayer Clinic\n800-438-1254 \n704-376-1600\nSpanish and other languages through \ninterpreter services\nNE\nLincoln\nLegal Aid of Nebraska LITC \n800-742-7555 \n402-435-2161\nAll languages through interpreter services\nNH\nConcord\n603 Legal Aid Low Income \nTaxpayer Project\n603-224-3333\nAll languages through interpreter services\nNJ\nEdison\nLegal Services of New \nJersey Tax Legal Assistance \nProject\n888-576-5529 \n732-572-9100\nSpanish, Haitian Creole, Portuguese, \nHindi, and Arabic\nJersey City\nNortheast New Jersey Legal \nServices LITC\n201-792-6363\nSpanish, Korean, Hindi, Urdu, Hebrew, \nArabic, Portuguese, Tagalog, and other \nlanguages through interpreter services\nNewark\nRutgers Federal Tax Law \nClinic\n973-353-1685\nSpanish\nNM\nAlbuquerque\nNew Mexico Legal Aid Low \nIncome Taxpayer Clinic\n866-416-1922 \n505-243-7871\nAll languages through interpreter services\n","57\nFiscal Year 2024 Objectives Report to Congress\nAppendix 3: List of Low Income Taxpayer Clinics\nState\nCity\nClinic Name\nPublic\nPhone Number\nLanguages \nServed in Addition to English\nNY\nAlbany\nLegal Aid Society of \nNortheastern New York LITC\n833-628-0087 \n518-462-6765\nAll languages through interpreter services\nBronx\nBronx Legal Services \n917-661-4500\nSpanish and other languages through \ninterpreter services\nBrooklyn\nBrooklyn Legal Services \nCorporation A LITC \n718-487-2300\nSpanish and other languages through \ninterpreter services\nBrooklyn\nBrooklyn Low-Income \nTaxpayer Clinic\n917-661-4500\nSpanish, Russian, American Sign \nLanguage, and other languages through \ninterpreter services\nBuffalo\nErie County Bar Association \nVolunteer Lawyers Project \nLITC\n800-229-6198 \n716-847-0662\nAll languages through interpreter services\nHempstead\nHofstra Law School Federal \nTax Clinic\n516-463-5934\nSpanish and other languages through \ninterpreter services \nJamaica\nQueens Legal Services LITC\n917-661-4500\nSpanish, Mandarin, Cantonese, \nFouzhounese, Korean, Hindi, Bengali, \nUrdu, French, Haitian Creole, Croatian, \nMalayalam, and other languages through \ninterpreter services\nNew York\nFordham Law School \n212-636-7353\nSpanish and other languages through \ninterpreter services\nNew York\nMobilization for Justice\n212-417-3839\nSpanish, Chinese, French, Haitian Creole, \nUrdu, Tagalog, Tamil, Persian, and other \nlanguages through interpreter services\nNew York\nThe Legal Aid Society LITC\n212-426-3013\nSpanish and other languages through \ninterpreter services\nSyracuse\nSyracuse University College \nof Law LITC\n888-797-5291 \n315-443-4582\nAll languages through interpreter services\nOH\nAkron\nCommunity Legal Aid \nServices LITC \n800-998-9454\nSpanish and other languages through \ninterpreter services\nCincinnati\nThe Legal Aid Society of \nGreater Cincinnati LITC\n800-582-2682 \n513-241-9400\nAll languages through interpreter services\nCleveland\nThe Legal Aid Society of \nCleveland LITC\n888-817-3777 \n216-861-5500\nAll languages through interpreter services\nColumbus\nThe Legal Aid Society of \nColumbus LITC\n877-224-8374 \n614-224-8374\nSpanish, Somali, Arabic, Nepali, and other \nlanguages through interpreter services\nColumbus\nSoutheastern Ohio Legal \nServices LITC \n844-302-1800 \n740-354-7563\nAll languages through interpreter services\nToledo\nToledo Tax Controversy \nClinic \n419-684-8822\nArabic and other languages through \ninterpreter services\nOK\nTulsa\nLegal Aid Services of \nOklahoma LITC \n833-284-6227 \n918-236-9572\nAll languages through language line \nservices\nOR\nPortland\nLegal Aid Services of Oregon \nLITC\n503-224-4086\nSpanish, Mandarin, Japanese, and other \nlanguages through interpreter services\nPortland\nLewis & Clark Low Income \nTaxpayer Clinic\n503-768-6500\nSpanish and other languages through \ninterpreter services\nPortland\nOregon Law Center LITC \n800-672-4919\nAll languages through interpreter services\n","58\nTaxpayer Advocate Service\nAppendix 3: List of Low Income Taxpayer Clinics\nState\nCity\nClinic Name\nPublic\nPhone Number\nLanguages \nServed in Addition to English\nPA\nPhiladelphia\nPhiladelphia Legal \nAssistance Taxpayer Support \nClinic\n215-981-3800\nSpanish, Arabic, French, and other \nlanguages through interpreter services\nPhiladelphia\nTemple Law School LITC\n215-204-8948\nSpanish and other languages through \ninterpreter services\nPittsburgh\nUniversity of Pittsburgh \nSchool of Law LITC\n412-648-1300\nSpanish and French\nVillanova\nVillanova Federal Tax Clinic\n888-829-2546\n610-519-4123\nSpanish and other languages through \ninterpreter services\nWashington\nSouthwestern Pennsylvania \nLegal Services LITC\n800-846-0871\n724-225-6170\nAll languages through interpreter services\nWilliamsport\nSusquehanna Legal Aid for \nAdults and Youth\n570-884-4174\nSpanish and other languages through \ninterpreter services\nYork\nMidPenn Legal Services Low \nIncome Taxpayer Clinic\n844-675-7829\nSpanish and other languages through \ninterpreter services\nRI\nProvidence\nRhode Island Legal Services \nLITC\n401-274-2652\nSpanish and other languages through \ninterpreter services\nSC\nGreenville\nSouth Carolina Legal \nServices LITC\n888-346-5592\nSpanish and other languages through \ninterpreter services\nSD\nVermillion\nUniversity of South Dakota \nSchool of Law Federal Tax \nClinic \n844-366-8866\n605-658-3531\nAll languages through interpreter services\nTN\nMemphis\nMemphis Area Legal \nServices \n901-523-8822\nAll languages through interpreter services\nNashville\nTennessee Taxpayer Project\n866-481-3669\n865-483-8454\nSpanish and other languages through \ninterpreter services\nTX\nFort Worth\nLegal Aid of Northwest \nTexas LITC\n800-955-3959\n817-336-3943\nSpanish and other languages through \ninterpreter services\nFort Worth\nTexas A&M University \nSchool of Law, Tax Dispute \nResolution Clinic\n817-212-4123\nSpanish and other languages through \ninterpreter services\nHouston\nHouston Volunteer Lawyers \nLITC\n713-228-0735\nSpanish, Vietnamese, and other \nlanguages through interpreter services\nHouston\nLone Star Legal Aid LITC\n800-733-8394\n713-652-0077\nSpanish, Vietnamese, and other \nlanguages through interpreter services\nHouston\nSouth Texas College of Law \nLITC\n800-646-1253\n713-646-2922\nAll languages through interpreter services\nLubbock\nTexas Tech School of Law \nLITC\n800-420-8037\n806-742-4312\nSpanish\nSan Antonio\nTexas Taxpayer Assistance \nProject\n833-329-8752\n210-212-3747\nSpanish and other languages through \ninterpreter services\nUT\nProvo\nCentro Hispano LITC\n801-655-0258\n801-691-5259\nSpanish, Portuguese, and other \nlanguages through interpreter services\n","59\nFiscal Year 2024 Objectives Report to Congress\nAppendix 3: List of Low Income Taxpayer Clinics\nState\nCity\nClinic Name\nPublic\nPhone Number\nLanguages \nServed in Addition to English\nVA\nFairfax\nLegal Services of Northern \nVirginia LITC\n866-534-5243 \n703-778-6800\nSpanish and other languages through \ninterpreter services\nLexington\nWashington and Lee \nUniversity School of Law Tax \nClinic\n540-458-8918\nAll languages through interpreter services\nRichmond\nThe Community Tax Law \nProject\n800-295-0110 \n804-358-5855\nSpanish and other languages through \ninterpreter services\nVT\nBurlington\nVermont Low Income \nTaxpayer Clinic\n800-889-2047 \n802-863-5620\nAll languages through interpreter services\nWA\nSeattle\nUniversity of Washington \nFederal Tax Clinic\n866-866-0158 \n206-685-6805\nSpanish, Russian, Mandarin, and Korean \nSpokane\nGonzaga University Federal \nTax Clinic \n800-793-1722 \n509-313-5791\nAll languages through interpreter services\nWI\nMilwaukee\nLegal Action of Wisconsin \nLITC\n855-502-2468 \n414-274-3400\nAll languages through interpreter services\nWV\nMorgantown\nWest Virginia University \nCollege of Law Legal Clinic\n304-293-0819\nAll languages through interpreter services\nWY\nLaramie\nUniversity of Wyoming LITC\n833-719-2490 \n307-766-6114\nAll languages through interpreter services\n","Taxpayer Advocate Service\n60\nAcronym\nDefinition\nAA\nAcceptance Agent\nACM\nAppeals Case Memorandum\nACS\nAutomated Collection System\nACTC\nAdditional Child Tax Credit\nAGI\nAdjusted Gross Income\nAM\nAccounts Management\nAO\nAppeals Officer\nAOTC\nAmerican Opportunity Tax Credit\nARC\nAnnual Report to Congress\nARPA\nAmerican Rescue Plan Act\nASA\nAverage Speed of Answer\nBOD\nBusiness Operating Division\nBOLA\nBusiness Online Account\nBPR\nBusiness Performance Review\nBSM\nBusiness Systems Modernization\nCAA\nCertifying Acceptance Agent\nCDW\nCompliance Data Warehouse\nCOVID-19\nCoronavirus Disease of 2019\nCSR\nCustomer Service Representative\nCTC\nChild Tax Credit\nCY\nCalendar Year\nDHA\nDirect-Hire Authority\nDUT\nDocumentation Upload Tool\nEIC\nEarned Income Credit\nEITC\nEarned Income Tax Credit\nELS\nExecutive Level Summary\nEOY\nEnd of Year\nERC\nEmployee Retention Credit\nETAAC\nElectronic Tax Administration Advisory \nCommittee\nFAQ \nFrequently Asked Questions\nFDR\nFalse Detection Rate\nFS\nFiling Season\nFTA\nFirst Time Abatement\nFUTA\nFederal Unemployment Tax Act\nFY\nFiscal Year\nGAO\nGovernment Accountability Office\nIDT\nIdentity Theft\nAcronym\nDefinition\nIGM\nInterim Guidance Memorandum\nIIR\nInternational Information Return\nIRA\nInflation Reduction Act\nIRC\nInternal Revenue Code\nIRM\nInternal Revenue Manual\nIRP\nInformation Return Processing\nIRS\nInternal Revenue Service\nIRSAC\nInternal Revenue Service Advisory Council\nIRSU\nIRS University\nIRTF\nIndividual Returns Transaction File\nIT\nInformation Technology\nITIN\nIndividual Taxpayer Identification Number\nIVO\nIntegrity and Verification Operations\nJCS\nJoint Chiefs of Staff\nJOC\nJoint Operations Center\nLITC\nLow Income Taxpayer Clinic\nLOS\nLevel of Service\nLTA\nLocal Taxpayer Advocate\nMSP\nMost Serious Problem\nNFTL\nNotice of Federal Tax Lien\nPMPA\nProgram Management Process Assurance\nPRO\nProblem Resolution Officer\nPRWVH\nPre-Refund Wage Verification Hold\nPY\nProcessing Year\nRRA 98\nIRS Restructuring and Reform Act of 1998\nSAO\nSystemic Advocacy Objective\nSB/SE\nSmall Business/Self-Employed (Operating \nDivision)\nSERP\nServicewide Electronic Research Program\nSLA\nService Level Agreement\nSOP\nStandard Operating Procedure or Strategic \nOperating Plan\nSP\nSubmission Processing\nTAC\nTaxpayer Assistance Center\nTAD\nTaxpayer Advocate Directive\nTAMRA\nTechnical and Miscellaneous Revenue Act\nTAO\nTaxpayer Assistance Order\nTAP\nTaxpayer Advocacy Panel\nGlossary of Acronyms\nAPPENDIX 4: Glossary of Acronyms\n","61\nFiscal Year 2024 Objectives Report to Congress\nAcronym\nDefinition\nTAS\nTaxpayer Advocate Service\nTBOR \nTaxpayer Bill of Rights\nTCE\nTax Counseling for the Elderly\nTFA\nTaxpayer First Act\nTIGTA\nTreasury Inspector General for Tax \nAdministration\nTIN\nTaxpayer Identification Number\nTPP\nTaxpayer Protection Program\nTY\nTax Year\nUPS\nUnited Parcel Service\nVITA\nVolunteer Income Tax Assistance\nVSD\nVirtual Service Delivery\nWebABIS \nWeb Automated Background Investigation \nSystem\nWebSD\nWeb Service Delivery\nW&I\nWage and Investment (Operating Division)\nAppendix 4: Glossary of Acronyms\n","","","www.TaxpayerAdvocate.irs.gov/ObjectivesReport2024\nPublication 4054 (Rev. 6-2023) Catalog Number 34427X Department of the Treasury Internal Revenue Service www.irs.gov\n"],"string":"[\n \"National Taxpayer Advocate\\nOBJECTIVES REPORT\\nTO CONGRESS\\nFiscal Year 2024\\n\",\n \"\",\n \"Fiscal Year 2024 Objectives Report to Congress\\ni\\nTABLE OF CONTENTS\\nPREFACE: National Taxpayer Advocate’s Introductory Remarks . . . . . . . . . . . . . . . . . . . iii\\nREVIEW OF THE 2023 FILING SEASON . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\\nTAS SYSTEMIC ADVOCACY OBJECTIVES \\nIntroduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17\\n1.\\t Protect Taxpayer Rights as the IRS Implements Its Strategic Operating Plan . . . . . . . . . . . . 18\\n2.\\t Protect Taxpayer Privacy and Ensure the IRS Does Not Disclose Taxpayer \\nInformation Without Consent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18\\n3.\\t Improve Correspondence Audit Processes, Taxpayer Participation, and Agreement \\nand Default Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19\\n4.\\t Implement Systemic First Time Abatement But Allow Substitution of Reasonable \\nCause . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\\n5.\\t Reduce Burden on Taxpayers Applying for an Individual Taxpayer Identification \\nNumber . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22\\n6.\\t Formalize 45-Day Response Time From All IRS Functions to Recommendations \\nMade by the Taxpayer Advocacy Panel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\\n7.\\t Eliminate Systemic Assessments and Offer a First Time Abatement Waiver for \\nInternational Information Return Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24\\n8.\\t Modernize IRS Paper Processing Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26\\n9.\\t Continue to Propose Simplification of the Tax Code and IRS Procedures to Reduce \\nTaxpayer Compliance Burden . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\\n10.\\t Improve IRS Hiring, Recruitment, and Training Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27\\n11.\\t Improve Taxpayer Access to Telephone and Face-to-Face Assistance . . . . . . . . . . . . . . . . . 28\\n12.\\t Increase Accessibility and Improve Functionality of Digital Services for Individual \\nand Business Taxpayers and Tax Professionals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30\\n13.\\t Improve Tax Return Processing by Eliminating Barriers to E-Filing . . . . . . . . . . . . . . . . . . . . . 32\\n14.\\t Improve IRS Transparency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33\\n15.\\t Identify Data to Support Minimum Competency Standards for Paid Return \\nPreparers of Federal Tax Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\\n16.\\t Improve the Staffing and Culture of the IRS Independent Office of Appeals . . . . . . . . . . . . . 35\\n17.\\t Reduce Compliance Barriers for Overseas Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36\\nTAS CASE ADVOCACY AND OTHER BUSINESS OBJECTIVES\\n1.\\t Broaden Relationships With Taxpayers Through Proactive Outreach . . . . . . . . . . . . . . . . . . . 38\\n2.\\t Optimize the Experience of TAS Customers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39\\n3.\\t Continue Negotiating Updates to Service Level Agreements . . . . . . . . . . . . . . . . . . . . . . . . . 40\\n4.\\t Identify Intake Processing Efficiencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41\\n\",\n \"ii\\nTaxpayer Advocate Service\\nTable of Contents\\nTAS RESEARCH OBJECTIVES\\n1.\\t Study IRS Initiation of the Two-Year Ban for Claiming the Earned Income Tax, \\nAdditional Child Tax, and American Opportunity Tax Credits to Ensure the \\nProtection of Taxpayer Rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42\\n2.\\t Study Taxpayers Who Do Not Respond to IRS Letters Requesting Identity and \\nReturn Verification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43\\n3.\\t Assess the Accessibility of Participation in Tax Programs Designed to Improve the \\nEconomic Circumstances of Taxpayers and Their Children as Well as the Barriers \\nto Participation in These Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44\\n4.\\t Review the Telephone Operations, Metrics, and Goals of Entities With Large \\nIncoming Call Operations to Better Evaluate IRS Telephone Services Available \\nto Taxpayers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45\\n5.\\t Analyze Past Collection Data to Determine the Circumstances Under Which the \\nIRS Should Generally Not Initiate Enforcement Action on a Delinquent Tax Liability . . . . . . 46\\nAPPENDICES\\n1.\\t Evolution of the Office of the Taxpayer Advocate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47\\n2.\\t Case Acceptance Criteria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51\\n3.\\t List of Low Income Taxpayer Clinics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52\\n4.\\t Glossary of Acronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60\\n\",\n \"Fiscal Year 2024 Objectives Report to Congress\\niii\\nPREFACE: National Taxpayer Advocate’s Introductory Remarks\\nNational Taxpayer Advocate’s Introductory Remarks\\nWhat a difference a year makes!\\nBeginning with the COVID-19 pandemic in 2020, taxpayers experienced the worst service in memory from \\nthe IRS. Among other problems, tens of millions of taxpayers suffered from delays that at times exceeded \\nten months to get their returns processed and receive their refunds; millions of taxpayers who responded \\nto IRS notices waited an average of more than six months for the IRS to process or otherwise address their \\ncorrespondence; and only about 13 percent of taxpayers who collectively placed more than 500 million \\ntelephone calls to the IRS were able to reach a telephone assistor.\\nNot much had changed by this time last year. When I released my mid-year report to Congress in June 2022, \\nI wrote, “It’s Groundhog Day.”\\nTHE 2023 FILING SEASON\\nIn submitting this report, I’m finally able to deliver some good news: The taxpayer experience vastly \\nimproved during the 2023 filing season. The IRS caught up in processing paper-filed original Forms 1040 \\nfor individuals and various business returns; refunds were generally issued quickly; and taxpayers calling the \\nIRS were much more likely to get through – and with substantially shorter wait times. Overall, the difference \\nbetween the 2022 filing season and the 2023 filing season was like night and day.\\nDespite the improvement, some problems carried over and others are inevitable in a tax system as large as \\nours. Several stand out. The most significant involves delays in the processing of amended tax returns and \\ntaxpayer correspondence. A brief explanation: Customer service representatives (CSRs) in the IRS’s Accounts \\nManagement (AM) function perform two roles – they answer telephone calls, and they process taxpayer \\ncorrespondence and cases, including amended returns. Due to several factors, including internal information \\ntechnology (IT) system limitations, CSRs can’t do both at the same time, so it’s a zero-sum game. Every \\nday an employee spends answering the telephones is a day the employee isn’t processing amended returns or \\ntaxpayer correspondence, and vice versa.\\nIn light of the stinging criticism of the IRS’s telephone service over the past three years, the Treasury \\nDepartment directed the IRS to achieve at least an 85 percent “Level of Service” (LOS) in answering \\ntelephone calls this filing season. The IRS succeeded in achieving this target LOS, and wait times were \\ngenerally short. But assigning enough CSRs to the phone lines to handle peak call periods meant that CSRs \\nwere often idle when call volumes were low. Due to antiquated technology and certain other factors, CSRs \\nassigned to answer the phones currently cannot perform other tasks while waiting for calls to come in. As a \\nresult, CSRs were idle 34 percent of the time they were assigned to answer the phones, meaning they were \\nneither assisting taxpayers on the phone nor processing amended tax returns and taxpayer correspondence.1 \\nTherefore, while the LOS achievement was commendable – and it benefited millions of taxpayers – it could \\nonly be accomplished by prioritizing the phones over other IRS operations, and it resulted in greater delays in \\nthe processing of paper correspondence.2\\nThe Filing Season Review in this report contains a detailed summary and evaluation of the filing season, but I \\nwill summarize the key points here.\\n1\\t\\nIRS, Ready Agent Hours Report (Jan. 1-Apr. 22, 2023).\\n2\\t\\nFrom December 2022 through the filing season, the inventory of amended tax returns more than doubled from 1.5 million to \\n3.4 million, and the inventory of taxpayer responses to IRS notices and other AM cases awaiting processing increased from \\n4.9 million to 5.0 million. IRS, Wage and Investment (W&I) data (weeks ending Dec. 23, 2022, and Apr. 22, 2023).\\n\",\n \"iv\\nTaxpayer Advocate Service\\nPreface: National Taxpayer Advocate’s Introductory Remarks\\nProcessing of Original Tax Returns\\nFigure 1.1 shows that the IRS reduced its backlog of unprocessed paper tax returns from 13.3 million at the \\nend of the 2022 filing season to 2.6 million at the end of the 2023 filing season. That represents a reduction \\nof 80 percent and marks a return to pre-pandemic levels.\\nFIGURE 1.1, Status of Unprocessed Original Paper Tax Returns Comparing Weeks Ending \\nApril 22, 2022, and April 22, 20233\\nFiling Season\\nIndividual\\nBusiness\\nNot Specified\\nTotal\\n2022\\n6,200,000\\n5,200,000\\n2,000,000\\n13,300,000\\n2023\\n1,200,000\\n500,000\\n900,000\\n2,600,000\\nIt is worth noting that processing delays primarily involve tax returns filed on paper. During the pandemic, \\nmore than 90 percent of taxpayers e-filed their returns, and for the most part, the IRS processed e-filed \\nreturns without any errors normally, with associated refunds issued timely. But the IRS has been slow to \\ndeploy scanning technology to machine-read paper-filed returns, which means that IRS employees still must \\nkeystroke each digit from a paper-filed return into IRS systems.4 The IRS received 17 million paper-filed \\nForms 1040 in 2021, 14 million paper-filed Forms 1040 in 2022, and as of April 21, 2023, over five million \\npaper-filed Forms 1040 in 2023.5 So, while paper returns represent a small percentage of return filings, the \\nabsolute numbers are high.\\nProcessing of Amended Tax Returns\\nIn contrast to the 80 percent reduction in the backlog of paper-filed original tax returns, Figure 1.2 shows \\nthat the backlog of amended returns declined from 3.6 million to 3.4 million, a reduction of only six percent \\nbetween last April and this April.\\nFIGURE 1.2, Status of Unprocessed Amended Paper Tax Returns Comparing Weeks \\nEnding April 22, 2022, and April 22, 20236\\nFiling Season\\nIndividual\\nBusiness\\nTotal\\n2022\\n2,600,000\\n1,100,000\\n3,600,000\\n2023\\n1,700,000\\n1,700,000\\n3,400,000\\n3\\t\\nIRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023). The 2022 total is slightly less than the sum of the numbers in the \\nrow due to rounding.\\n4\\t\\nSee Erin M. Collins, Getting Rid of the Kryptonite: The IRS Should Quickly Implement Scanning Technology to Process Paper Tax \\nReturns, NATIONAL TAXPAYER ADVOCATE BLOG (Mar. 30, 2022), https://www.taxpayeradvocate.irs.gov/news/nta-blog-getting-rid-of-\\nthe-kryptonite-the-irs-should-quickly-implement-scanning-technology-to-process-paper-tax-returns. The IRS is running several \\npilot programs to test alternative technologies to automate the processing of paper-filed tax returns, and it is aiming to develop \\nthe capability to scan all paper-filed Forms 1040 by the 2024 filing season.\\n5\\t\\nIRS, Filing Season Statistics (weeks ending Dec. 31, 2021; Dec. 30, 2022; Apr. 21, 2023). The number of paper-filed returns is \\nderived by subtracting the number of e-filed returns received from the number of total returns received. For 2023, the number \\nof paper-filed returns reported is just for the filing season and will increase as more complex returns are filed later in the year. \\nNotably, the number had risen to nearly eight million by May 12 – just three weeks after the April 21 filing season report. See IRS, \\nFiling Season Statistics (week ending May 12, 2023).\\n6\\t\\nIRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023). The 2022 total is slightly less than the sum of the numbers in the \\nrow due to rounding.\\n\",\n \"v\\nFiscal Year 2024 Objectives Report to Congress\\nPreface: National Taxpayer Advocate’s Introductory Remarks\\nAlthough the IRS accepts Forms 1040-X (amended individual income tax returns) electronically, it still relies \\non manual processing for these returns. This creates delays in both data intake and the issuance of refunds. \\nAs of the end of the filing season, it was taking the IRS about seven months to process Forms 1040-X.7 \\nAs noted above, the continuing amended return backlog is attributable primarily to the IRS’s decision to \\nprioritize telephone service over paper processing in its AM function.\\nOn the business side, a large portion of the delay in processing amended returns is attributable to Employee \\nRetention Credit (ERC) claims. The ERC is a refundable credit that Congress authorized to encourage \\nemployers to retain employees during the COVID-19 pandemic. Employers may receive up to $26,000 per \\nemployee if they meet certain conditions. The ERC is most frequently claimed on Form 941-X, Adjusted \\nEmployer’s Quarterly Federal Tax Return or Claim for Refund. The IRS believes that most ERC claims are \\nlegitimate, but a significant percentage are “along the spectrum of very aggressive to fraudulent.”8 The IRS \\nhas placed promoter claims involving the ERC on its “Dirty Dozen” list of tax scams and has announced it \\nis “actively auditing and conducting criminal investigations related to these false claims.”9 As a result, the \\nprocessing of these claims has been relatively slow.\\nThe influx of fraudulent claims has put the IRS between a rock and a hard place. As of the end of May, there \\nwas a backlog of an estimated 800,000 ERC claims the IRS was working through, and more Forms 941-X \\ncontinue to arrive.10 If the IRS pays out claims quickly without taking the time to review them individually, \\nit will be making some payments to individuals potentially engaged in fraud. If it takes the time to review \\nclaims individually, legitimate businesses who need the funds Congress authorized to help them stay afloat \\nmay not receive them in time.\\nProcessing of Taxpayer Correspondence and Other Accounts Management Cases\\nIn addition to answering telephone calls and processing amended tax returns, AM employees process taxpayer \\nresponses to IRS notices and many types of taxpayer requests, such as applications for Employer Identification \\nNumbers, a high percentage of Identity Theft Victim Assistance cases, and tax return preparer authorizations.\\nFigure 1.3 compares the AM inventory, excluding amended tax returns, at the close of the 2022 and 2023 \\nfiling seasons.\\nFIGURE 1.3, Status of Unprocessed Taxpayer Correspondence and Accounts \\nManagement Cases Comparing Weeks Ending April 22, 2022, and April 22, 202311\\nFiling Season\\nIndividual\\nBusiness\\nNot Specified\\nTotal\\n2022\\n2,200,000\\n1,000,000\\n2,100,000\\n5,300,000\\n2023\\n1,900,000\\n900,000\\n2,200,000\\n5,000,000\\n7\\t\\nIRS, Accounts Management Research, Analysis, and Data Reports, Form 1040-X (week ending Apr. 22, 2023).\\n8\\t\\nRichard Rubin & Ruth Simon, The Pandemic-Era Tax Break Keeping the IRS Up at Night, WALL ST. J. (May 20, 2023) (quoting Doug \\nO’Donnell, Deputy Comm’r, Internal Revenue), https://www.wsj.com/articles/the-pandemic-era-tax-break-keeping-the-irs-up-at-\\nnight-f139e439?page=1.\\n9\\t\\nIRS News Release, IR-2023-49, IRS Opens 2023 Dirty Dozen With Warning About Employee Retention Credit Claims; Increased \\nScrutiny Follows Aggressive Promoters Making Offers Too Good to Be True (Mar. 20, 2023).\\n10\\t\\nSee IRS, IRS Operations: Status of Mission-Critical Functions (as of May 24, 2023), https://www.irs.gov/newsroom/irs-operations-\\nstatus-of-mission-critical-functions; see also Doug Sword, Employee Retention Credit Backlog Under 1 Million, Werfel Says, 179 \\nTAX NOTES FED. 854 (May 1, 2023).\\n11\\t\\nIRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023).\\n\",\n \"vi\\nTaxpayer Advocate Service\\nPreface: National Taxpayer Advocate’s Introductory Remarks\\nBecause of the Treasury Department’s decision to prioritize telephone service over paper processing, the \\nIRS has not made much progress in reducing its paper AM inventories over the past year. The inventory is \\njust six percent lower than at the same time last year. In April, it was taking the IRS 130 days to process its \\nadjustments cases.12 That’s a substantial improvement from the 214 days it was taking last year, but it’s still \\nwell above the IRS’s standard processing time of 45 days.\\nFor victims of identity theft, the delays have been particularly long and frustrating. The average cycle time for \\nIdentity Theft Victim Assistance cases closed in April 2023 was 436 days – nearly 15 months. That’s about \\nthree months longer than the 362-day cycle time in April 2022.13\\nTelephone Service\\nThe IRS made considerable progress in its telephone service this filing season. It answered more calls, \\nanswered a substantially higher percentage of calls, and significantly reduced wait times, as shown in \\nFigure 1.4.\\nFIGURE 1.4, IRS Enterprise Telephone Results Comparing Weeks Ending April 23, 2022, \\nand April 22, 202314\\nFiling Season\\nCalls Received\\nNumber of Calls Answered \\nby an IRS Employee\\nPercentage of Calls Answered \\nby an IRS Employee\\nTime on Hold\\n2022\\n73 million\\n7.5 million\\n10%\\n29 minutes\\n2023\\n32 million\\n11.0 million\\n35%\\n8 minutes\\nThe IRS reached the Treasury Department’s goal of an 85 percent LOS on the IRS’s AM telephone lines. \\nHowever, it is worth explaining how IRS employees could answer only 35 percent of incoming calls and still \\nachieve an 85 percent LOS. The LOS measure excludes 73 percent of the taxpayer calls the IRS received. \\nSpecifically, the IRS computation only includes calls directed to its AM telephone lines (so it excludes \\n7.2 million calls directed to compliance and other telephone lines); it excludes 8.5 million calls in which \\ntaxpayers hung up before being placed into a calling queue; and it excludes about 6.9 million calls that were \\nrouted to receive automated responses. Thus, its LOS measure reflects that telephone assistors answered \\n7.7 million out of 9.3 million taxpayer calls routed to them (rather than 11 million out of the 31.9 million \\ncalls the IRS received).15\\nEven taking the 85 percent LOS measure at face value, taxpayers calling certain telephone lines experienced \\nsubstantially worse service. The IRS reports an LOS of 51 percent on calls from 3.2 million taxpayers facing \\ncollection action to its consolidated Automated Collection System (ACS) telephone lines, with an average wait \\ntime of 20 minutes.16 It reports an LOS of 46 percent on calls from 2.6 million taxpayers to its Installment \\nAgreement/Balance Due line,17 and 48 percent on calls from 2.1 million taxpayers to its Return Integrity \\nCompliance Services (RICS) line.18\\n12\\t\\nIRS, Correspondence Imaging System, Fiscal Year (FY) 2023 Cycle Time Report (Adjustments Total).\\n13\\t\\nIRS, Correspondence Imaging System, FY 2023 Cycle Time Report (Identity Theft Total).\\n14\\t\\nIRS, Joint Operations Center (JOC), Snapshot Reports: Enterprise Snapshot, Enterprise Total (weeks ending Apr. 23, 2022, and \\nApr. 22, 2023).\\n15\\t\\nFor additional information, see Filing Season Review, infra.\\n16\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot, Consolidated ACS (week ending Apr. 22, 2023).\\n17\\t\\nIRS, JOC, Snapshot Reports: Product Line Detail, Installment Agreement/Balance Due (week ending Apr. 22, 2023).\\n18\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot, Return Integrity Compliance Services (RICS) (week ending Apr. 22, 2023).\\n\",\n \"vii\\nFiscal Year 2024 Objectives Report to Congress\\nPreface: National Taxpayer Advocate’s Introductory Remarks\\nDespite these areas of relative weakness, the big picture shows taxpayers had a much easier time reaching the \\nIRS this filing season, reducing the need for repeat calls and lengthy wait times – a welcome relief for millions \\nof taxpayers.\\nTECHNOLOGY, TECHNOLOGY, TECHNOLOGY: INFLATION REDUCTION ACT FUNDING \\nAND THE IRS’S STRATEGIC OPERATING PLAN\\nMost of the challenges taxpayers experienced over the last few years have resulted from antiquated technology. \\nThe COVID-19 pandemic was obviously an unexpected development, but if the IRS had been using \\ntechnology to automate the processing of paper-filed tax returns prior to the pandemic, processing delays \\nand consequent refund delays would have been minimal. If the IRS had deployed sophisticated chatbots and \\nbetter communications tools, far fewer taxpayers would have needed to call the IRS, making it easier for those \\nwho needed personal assistance to reach an employee. If all taxpayers had broadly functional online accounts, \\nthey could have obtained transcripts and most necessary information online, without the need to call. If \\ntaxpayers could have downloaded notices and responded online, employees who were not permitted to come \\ninto the office due to COVID-19-related social distancing restrictions could have processed the responses \\nfrom their telework locations.\\nIn a blog posted in March, I wrote:\\nLarge U.S. banks spend between $10 billion and $14 billion a year on technology, often more \\nthan half on new technology systems.\\nYet in fiscal year (FY) 2022, Congress appropriated just $275 million for the IRS’s Business \\nSystems Modernization (BSM) account. That’s less than five percent of what the largest banks are \\nspending on new technology each year, and the IRS serves far more people and entities than any \\nbank.\\nThis comparison isn’t exactly apples-to-apples because there are differences in the components of \\nthe banks’ technology accounts and the IRS’s BSM account. But overall, the comparison tells \\nyou everything you need to know to understand why the IRS is still using antiquated information \\ntechnology (IT) systems, some dating to the 1960s, and why taxpayer service has been abysmal \\nin recent years.19\\nLast August, Congress tried to address part of the problem by giving the IRS about $79 billion over the \\nnext ten years through the Inflation Reduction Act of 2022 (IRA) as a supplement to the funding it receives \\nthrough the annual appropriations process.20 Congress funds the IRS through four accounts, and slightly \\nmore than half the IRA-provided funding ($45.6 billion) was allocated for the Enforcement account. That \\nportion of the funding has been extremely controversial. But I am pleased that support for funding the other \\naccounts – Taxpayer Services, BSM, and Operations Support – has been strong.21\\n19\\t\\nErin M. Collins, National Taxpayer Advocate Urges Congress to Maintain IRS Appropriations But Re-Direct Some Funds Toward \\nTaxpayer Service and Information Technology Modernization, NATIONAL TAXPAYER ADVOCATE BLOG (Mar. 16, 2023), https://www.\\ntaxpayeradvocate.irs.gov/news/nta-blog-nta-urges-congress-to-maintain-irs-appropriations-but-re-direct-some-funds-toward-\\ntaxpayer-service-and-it-modernization.\\n20\\t\\nPub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831-1833 (2022). As part of the Fiscal Responsibility Act of 2023 and a related \\nside agreement, IRA funding is expected to be reduced by about $21 billion. Pub. L. No. 118-5, § 251. See also Fatima Hussein & \\nKevin Freking, Debt Limit Bill Gives Republicans IRS Cuts, But Democrats Say They Expect Little Near-Term Impact, WASH. POST \\n(June 1, 2023), https://www.washingtonpost.com/business/2023/06/01/irs-debt-ceiling-budget-x-date-yellen/0786e2b8-0032-\\n11ee-9eb0-6c94dcb16fcf_story.html.\\n21\\t\\nThe IRA provided $3.2 billion for the Taxpayer Services account, $4.8 billion for the BSM account, and $25.3 billion for the \\nOperations Support account. IRA, Pub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831-1833. According to the IRS’s Chief Financial \\nOfficer, the majority of Operations Support dollars supports taxpayer services and IT modernization (including hiring and training, \\nrent, computers, and maintenance of existing technology systems).\\n\",\n \"viii\\nTaxpayer Advocate Service\\nPreface: National Taxpayer Advocate’s Introductory Remarks\\nTo date, the IRS has used nearly $1 billion of the IRA funding to hire more employees to process paper-filed \\ntax returns, answer taxpayer telephone calls, and process taxpayer correspondence.22 The strong improvement \\nin taxpayer services this filing season is mostly due to this increased staffing.\\nBut to achieve and sustain transformational improvement over the longer term, the IRS must focus like a laser \\nbeam on IT. The IRS must give taxpayers robust online accounts that are comparable to accounts provided by \\nbanks and other financial institutions. It must make it possible for all taxpayers to e-file tax returns. It must \\nlimit the number of rejected electronic tax returns. It must provide faster relief for victims of identity theft. \\nIt must make it possible for taxpayers to receive and submit responses to information requests electronically \\nin all interactions with the agency. For taxpayers who prefer to submit returns or correspondence by mail, it \\nmust digitize all paper upon receipt. It must replace its 60 discrete case management systems that currently \\nhave limited ability to communicate with each other with an integrated, agency-wide system. And it must \\ncomplete the modernization of its Individual Master File and Business Master File, which were originally \\ndeployed in the 1960s and are the repository for official taxpayer records. It must transform the way it \\nperforms its tax administration mission and become a responsive and trusted agency. Improved IT is \\nimperative to achieving that goal.\\nIn April, the IRS released a Strategic Operating Plan (SOP) that details how it intends to spend the IRA \\nfunding.23 The SOP outlines an ambitious set of objectives that, if effectively implemented, will be a game \\nchanger for taxpayers and tax administration. My main concern is with the large number of ambitious goals \\nand projects described in the SOP\\n. The IRS’s leadership will need to set priorities and provide focus to ensure \\nthe most important projects are completed and the agency doesn’t tackle more projects than it can reasonably \\nhandle.\\nLastly, an update about TAS’s advocacy efforts. We released our Annual Report to Congress in December \\n2022, in which we made 46 administrative recommendations to the IRS. I am pleased to report that \\nthe IRS has agreed to implement 38 of them. Read the IRS’s detailed responses on our website at \\nwww.taxpayeradvocate.irs.gov/arc-recommendations-tracker.\\nCONCLUSION\\nI began my service as the National Taxpayer Advocate on March 30, 2020 – just as the COVID-19 pandemic \\nwas erupting and then-Commissioner Rettig was ordering all IRS offices across the country to close and \\nmost employees to convert to telework. It has been a difficult time for tax administration. For millions of \\ntaxpayers, interacting with the IRS during the last three years has been a miserable experience. This year, for \\nthe first time, the clouds are beginning to part, and I can see some blue sky. I am optimistic that the paper \\nprocessing backlog is coming to an end, taxpayers who need to reach the IRS are generally able to do so, \\nCongress has given the IRS funding to bring its technology into the 21st century, and IRS leaders have been \\nworking hard to develop and execute plans to transform the IRS for the better.\\nTransitions can be difficult, and recognizing there may be growing pains, the first TAS Systemic Advocacy \\nObjective I set out in this report is to “protect taxpayer rights as the IRS implements its strategic operating \\nplan.” But with adequate funding, leadership prioritization, and appropriate oversight from Congress, I \\nbelieve the IRS will make considerable progress in the next three to five years in helping taxpayers comply \\nwith their tax obligations as painlessly as possible. A key goal of the SOP is to improve compliance by \\nencouraging and helping taxpayers to do the right thing on the front end. That is the most efficient approach \\n– much cheaper and more effective than trying to audit our way out of the tax gap one taxpayer at a time \\n22\\t\\nSee Jacob Bogage, The IRS Braces for the Unthinkable: A Normal Tax Season, WASH. POST (Mar. 3, 2023), \\nhttps://www.washingtonpost.com/business/2023/03/03/irs-taxes-biden-law.\\n23\\t\\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\\n\",\n \"ix\\nFiscal Year 2024 Objectives Report to Congress\\nPreface: National Taxpayer Advocate’s Introductory Remarks\\non the back end. The success of IT is instrumental to accomplishing the SOP’s objectives of improving \\ncompliance and providing better service. Like many Americans, I have high aspirations and expectations \\nfor the agency. I am eager to see the enhancements to improve IT and ultimately taxpayer service, and I am \\nexcited to be a part of the journey.\\nI look forward to working with the IRS and Members of Congress to help transform the taxpayer experience.\\nRespectfully submitted,\\nErin M. Collins\\nNational Taxpayer Advocate\\nJune 21, 2023\\n\",\n \"x\\nTaxpayer Advocate Service\\nThis page intentionally left blank.\\n\",\n \"Fiscal Year 2024 Objectives Report to Congress\\n1\\nTITLE\\nINTRODUCTION\\nThe last several years were challenging filing seasons. The IRS processing of tax returns was backlogged, \\ntaxpayers had to wait months for their refunds, and the IRS struggled to provide service on the phones and \\nin person. During Filing Season (FS) 2023, most taxpayers did not experience any issues, as the IRS’s overall \\noperations significantly improved when compared to FS 2022. This was due in no small part to the IRS \\nworking through nearly all the backlogged individual original filed returns before starting FS 2023, meaning \\nthat for the first time since COVID-19 began, the IRS was not starting the filing season at a deficit with \\noriginal individual filed returns. However, at the start of the year, it still had a sizable carryover of amended \\nreturns, business returns, correspondence, and returns identified with potential errors, all awaiting processing.\\nAs of April 21, 2023, the IRS received 137,144,000 individual income tax returns.1 Out of these, the IRS \\nprocessed 134,649,000, or 98 percent, and issued 85,935,000 refunds totaling roughly $236.62 billion.2 \\nHowever, as of April 22, 2023, there were still 2.6 million original individual and business paper income \\ntax returns awaiting processing.3 In addition, there were 5.9 million individual and business electronic and \\npaper-filed income tax returns that the IRS suspended for various reasons (error resolution cases, processing \\nrejects, unpostable returns, and potential identity theft cases), including returns suspended from the previous \\nfiling season.4\\nDuring FS 2023, the IRS improved not only its processing of original returns but also the performance on \\nits Accounts Management (AM) phone lines compared to recent years, achieving a Level of Service (LOS) of \\nabout 85 percent compared to an LOS of about 15 percent in FS 2022.5 But this improvement came with an \\nexpected cost – creating a new paper backlog in amended returns and taxpayer correspondence.\\n1\\t\\nSee IRS, Filing Season Statistics for Week Ending April 21, 2023, https://www.irs.gov/newsroom/filing-season-statistics-for-week-\\nending-april-21-2023 (last visited May 31, 2023).\\n2\\t\\nId.\\n3\\t\\nIRS, Wage and Investment (W&I) Inventory Report (week ending Apr. 22, 2023).\\n4\\t\\nId.\\n5\\t\\nIRS, Joint Operations Center (JOC), Snapshot Reports: Enterprise Snapshot (week ending Apr. 22, 2023).\\nREVIEW OF THE 2023 FILING SEASON\\n\",\n \"2\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\nIn September 2022, Treasury instructed the IRS to achieve a high LOS (85 percent) on the general toll-free \\nphone lines, which the IRS accomplished by reallocating its resources.6 The IRS instructed AM customer \\nservice representatives (CSRs) to primarily focus on answering key phone lines, resulting in them largely \\nabandoning their other tasks of processing amended returns and taxpayer correspondence. Due to the IRS’s \\nantiquated information technology (IT) systems, it was unrealistic to expect these employees to work the \\npaper inventory (process amended returns and correspondence) and still achieve a high LOS on IRS phone \\nlines during core working hours. Thus, prioritizing phone duties for AM CSRs resulted in IRS phone lines \\nhaving a higher LOS and shorter wait times, which was a welcome relief for millions of taxpayers, but it came \\nat the cost of processing delays.\\nJanuary 23, 2023 – Opening of the Filing Season\\nThe IRS began accepting tax year (TY) 2022 returns for processing on January 23, 2023, and the filing \\nseason closed on April 18, 2023 (April 15 was a Saturday, and the District of Columbia’s Emancipation \\nDay holiday was celebrated on April 17). FS 2023 was the most normal filing season since 2019. The IRS \\nprocessed returns, issued refunds, and answered most calls it received from taxpayers, but there is still room \\nfor improvement.\\nFILING SEASON PERFORMANCE\\nFigure 2.1 presents an overview of returns processed and refunds issued during FY 2023 and two of the past \\nfour filing seasons. Because the 2020, 2021, and 2022 filing seasons were such an aberration due to the \\nimpact of COVID-19, we compare FS 2023 data to FS 2019 data, where available. However, we also look \\nat FY 2022 data and compare it to the FY 2023 data to show the improvement the IRS has made over the \\nlast year.\\nFIGURE 2.1, Comparing Filing Season Weeks Ending April 19, 2019; April 22, 2022; \\nApril 21, 20237\\n2019\\n2022\\n2023\\nPercent \\nChange \\n2019-2023\\nPercent \\nChange \\n2022-2023\\nIndividual Income \\nTax Returns\\nTotal Receipts\\n137,233,000\\n138,942,000\\n137,144,000\\n-0.1%\\n-1.3%\\nTotal Processed\\n130,775,000\\n133,773,000\\n134,649,000\\n3.0%\\n0.7%\\nE-Filing Receipts\\nTotal E-Filing\\n126,264,000\\n133,410,000\\n132,009,000\\n4.5%\\n-1.1%\\nTax Professionals\\n70,476,000\\n70,509,000\\n70,492,000\\n0.0%\\n0.0%\\nSelf-Prepared\\n55,788,000\\n62,900,000\\n61,517,000\\n10.3%\\n-2.2%\\nTotal Refunds\\nNumber\\n95,737,000\\n88,667,000\\n85,935,000\\n-10.2%\\n-3.1%\\nAmount\\n$260.9 bil\\n$267.0 bil\\n$236.6 bil\\n-9.3%\\n-11.4%\\nAverage Refund\\n$2,725\\n$3,012\\n$2,753\\n1.0%\\n-8.6%\\nContinued on next page.\\n6\\t\\nJanet L. Yellen, Sec’y of the Treasury, Remarks at the IRS Facility in New Carrollton, Maryland (Sept. 15, 2022), \\nhttps://home.treasury.gov/news/press-releases/jy0952.\\n7\\t\\nIRS, Filing Season Statistics for Week Ending April 21, 2023, https://www.irs.gov/newsroom/filing-season-statistics-for-week-\\nending-april-21-2023 (last visited May 31, 2023); IRS, Filing Season Statistics for Week Ending April 22, 2022, https://www.irs.gov/\\nnewsroom/filing-season-statistics-for-week-ending-april-22-2022 (last visited May 31, 2023); IRS, Filing Season Statistics for \\nWeek Ending April 19, 2019, https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-april-19-2019 (last visited \\nMay 31, 2023).\\n\",\n \"3\\nFiscal Year 2024 Objectives Report to Congress\\nReview of the 2023 Filing Season\\n2019\\n2022\\n2023\\nPercent \\nChange \\n2019-2023\\nPercent \\nChange \\n2022-2023\\nDirect Deposit \\nRefunds\\nNumber\\n83,249,900\\n83,891,000\\n81,799,000\\n-1.7%\\n-2.5%\\nAmount\\n$238.4 bil\\n$260.0 bil\\n$231.3 bil\\n-3.0%\\n-11.0%\\nAverage Refund\\n$2,863\\n$3,099\\n$2,827\\n-1.3%\\n-8.8%\\nWeb Usage\\nVisits to IRS.gov\\n421.5 mil\\n609.1 mil\\n488.1 mil\\n15.8%\\n-19.9%\\nFigure 2.1 shows relatively consistent data from year to year, but FS 2023 brought a couple of noticeable \\nchanges. For example, between FS 2022 and FS 2023, the average refund amount for individuals was \\n$3,012 in 2022 and $2,753 in 2023. This reduction may be due in part to no stimulus payments during \\nTY 2022; taxpayers who don’t itemize but take the standard deduction are not able to deduct their charitable \\ncontributions;8 and certain refundable credits were reduced as part of COVID-19 relief.9 For example, in \\nTY 2021, there was an increase in the Child and Dependent Care Tax Credit from $3,000 to $8,000 for one \\nqualifying individual and from $6,000 to $16,000 for two or more qualifying individuals.10 In TY 2022, the \\namount of the Child and Dependent Care Tax Credit reverted to the lower amounts. The Child Tax Credit \\n(CTC) was reduced from a maximum of up to $3,600 for qualifying children under the age of six and $3,000 \\nfor other qualifying children under the age of 18 during TY 2021 to just $2,000 per qualifying child under \\nthe age of 17 in TY 2022.11 One other notable difference between FS 2023 and the most recent filing seasons, \\nspecifically 2020 and 2021, is the continued decrease in the number of taxpayer visits to IRS.gov.12 This \\ncontinued decline is most likely due to the absence of stimulus payments or other COVID-19 relief provided \\nduring TY 2022, meaning taxpayers were not searching IRS.gov for information on how to claim these \\nbenefits or when to expect receipt.\\nOver 5.1 Million Paper Tax Returns Required Manual Processing13\\nThe National Taxpayer Advocate has called paper tax returns the IRS’s Kryptonite, as they use far more \\nresources than electronically filed returns to process.14 Although the vast majority of taxpayers file \\nelectronically, millions of taxpayers still file their tax returns on paper, some by choice and some by necessity; \\nthese paper returns tie up IRS resources because of the manual processing they require. This year, the IRS \\nreceived 5.1 million paper returns15 but was far more efficient in processing them, largely because of more staff \\nmanually inputting paper returns onto IRS systems, increased use of tools designed to improve the IRS’s Error \\nResolution System, and a decrease in the number of carryover returns from the previous year.\\n8\\t\\nSee IRS, Pub. 526, Charitable Contributions 1 (Feb. 2022); IRS News Release IR-2021-219, IRS Provides Tax Inflation Adjustments \\nfor Tax Year 2022 (Nov. 10, 2022).\\n9\\t\\nIRS News Release IR-2022-203, Get Ready Now to File Your 2022 Federal Income Tax Return (Nov. 22, 2022).\\n10\\t\\nIRC § 21. The American Rescue Plan Act of 2021 (ARPA) increased the eligible amounts for 2021. ARPA, Pub. L. No. 117-2, § 9631, \\n135 Stat. 4, 159.\\n11\\t\\nARPA, Pub. L. No. 117-2, § 9611, 135 Stat. 4, 145; see also IRC § 24(h)(A).\\n12\\t\\nIRS, Filing Season Statistics for Week Ending April 21, 2023, https://www.irs.gov/newsroom/filing-season-statistics-for-week-\\nending-april-21-2023 (last visited May 31, 2023); IRS, Filing Season Statistics for Week Ending April 22, 2022, https://www.irs.gov/\\nnewsroom/filing-season-statistics-for-week-ending-april-22-2022 (last visited May 31, 2023); IRS, Filing Season Statistics \\nfor Week Ending May 21, 2021, https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-may-21-2021 (last \\nvisited May 31, 2023); IRS, Filing Season Statistics for Week Ending July 17, 2020, https://www.irs.gov/newsroom/filing-season-\\nstatistics-for-week-ending-july-17-2020 (last visited May 31, 2023); Filing Season Statistics for Week Ending April 19, 2019, \\nhttps://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-april-19-2019 (last visited May 31, 2023).\\n13\\t\\nSubmission Processing (SP) Program Management/Process Assurance (PMPA) Branch Filing Season Statistics Report \\n(Apr. 22, 2023). The actual number is 5,135,000.\\n14\\t\\nErin M. Collins, Getting Rid of the Kryptonite: The IRS Should Quickly Implement Scanning Technology to Process Paper Tax \\nReturns, NATIONAL TAXPAYER ADVOCATE BLOG (Mar. 30, 2022), https://www.taxpayeradvocate.irs.gov/news/nta-blog-getting-rid-of-\\nthe-kryptonite-the-irs-should-quickly-implement-scanning-technology-to-process-paper-tax-returns/ (last visited May 16, 2023).\\n15\\t\\nSP PMPA Branch Filing Season Statistics Report (Apr. 22, 2023). The actual number is 5,135,000.\\n\",\n \"4\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\nFIGURE 2.2, Status of Inventory Requiring Manual Processing, Comparing Filing Seasons \\n2023 and 202216\\nFiling Season (as of April 22, 2023)\\nIndividual\\nBusiness\\nNot Specified\\nTotal\\nPaper Returns Awaiting Processing\\nReceived in Calendar Year 2022\\n0\\n0\\n0\\n0\\nReceived in Calendar Year 2023\\n1,200,000\\n500,000\\n900,000\\n2,600,000\\nTotal Paper Returns Awaiting Processing\\n1,200,000\\n500,000\\n900,000\\n2,600,000\\nPaper and Electronic Returns – Processing \\nSuspended\\n4,000,000\\n1,800,000\\n0\\n5,900,000\\nAmended Returns Inventory\\n1,700,000\\n1,700,000\\n0\\n3,400,000\\nTotal Unprocessed Returns\\n6,900,000\\n4,000,000\\n900,000\\n11,900,000\\nCorrespondence/Accounts Management \\nCases (Excluding Amended Returns)\\n1,900,000\\n900,000\\n2,200,000\\n5,000,000\\nTotal Inventory Requiring Manual Processing\\n8,800,000\\n4,9000,000\\n3,100,000\\n16,900,000\\nFiling Season (as of April 22, 2022)\\nIndividual\\nBusiness\\nNot Specified\\nTotal\\nPaper Returns Awaiting Processing\\nReceived in Calendar Year 2021\\n1,600,000\\n700,000\\n0\\n2,300,000\\nReceived in Calendar Year 2022\\n4,600,000\\n4,500,000\\n2,000,000\\n11,000,000\\nTotal Paper Returns Awaiting Processing\\n6,200,000\\n5,200,000\\n2,000,000\\n13,300,000\\nPaper and Electronic Returns – Processing \\nSuspended\\n5,300,000\\n1,600,000\\n0\\n6,800,000\\nAmended Returns Inventory\\n2,600,000\\n1,100,000\\n0\\n3,600,000\\nTotal Unprocessed Returns\\n14,100,000\\n7,900,000\\n2,000,000\\n23,800,000\\nCorrespondence/Accounts Management \\nCases (Excluding Amended Returns)\\n2,200,000\\n1,000,000\\n2,100,000\\n5,300,000\\nTotal Inventory Requiring Manual Processing\\n16,300,000\\n8,900,000\\n4,100,000\\n29,100,000\\nThis filing season, the IRS allocated more resources to ensure it processed returns and issued refunds timely, \\nwhich taxpayers noted and appreciated. However, behind the scenes, this reallocation of resources resulted \\nin a backlog of clerical and administrative tasks that must take place after the IRS has processed a return and \\nissued a refund. The IRS still needs to close and file these returns. These back-end actions are necessary for \\ntaxpayers and the IRS to have a complete administrative record. This backlog makes it more challenging for \\nExamination and Appeals to obtain administrative files and respond to some taxpayer inquiries.\\nAs for paper returns, there is anticipated good news for future filing seasons. During FS 2023, the IRS \\nscanned about 500,000 returns and forms, primarily Form 940, Employer’s Annual Federal Unemployment \\n16\\t\\n IRS, W&I data (weeks ending Apr. 22, 2022, and Apr. 22, 2023). Row totals and column totals may differ because of rounding. \\n\",\n \"5\\nFiscal Year 2024 Objectives Report to Congress\\nReview of the 2023 Filing Season\\n(FUTA) Tax Return; Form 941, Employer’s Quarterly Federal Tax Return; and Form 1040, U.S. Individual \\nIncome Tax Return, where certain schedules were attached. According to the IRS, the scanning technology \\nwas accurate about 95 percent of the time, and the need to manually transcribe the information on the forms \\nand returns was rare. The IRS plans to expand the use of this technology in FS 2024, but there are many \\nfactors to consider, and it is unclear as of now to what extent the IRS will use this technology.17\\nImproved Level of IRS Telephone Service – But at What Cost?\\nIn light of the stinging criticism of the IRS’s telephone service over the last three years, the Treasury \\nDepartment directed the IRS to achieve at least an 85 percent LOS in answering telephone calls this filing \\nseason. To achieve this goal, the IRS worked with Treasury, the Office of Personnel Management, and the \\nNational Treasury Employees Union to secure Direct-Hire Authority to onboard over 5,000 AM employees \\nto assist with FS 2023.18 The addition of these CSRs largely succeeded, and wait times were significantly \\nshorter when compared to FS 2022. But adding CSRs to answer the phones during peak call periods meant \\nthat CSRs were often idle when call volumes were low. Due to antiquated technology and certain other \\nfactors, CSRs assigned to answer the phones currently cannot perform other tasks while waiting for calls \\nto come in. As a result, CSRs were idle 34 percent of the time they were assigned to answer the phones, \\nmeaning they were neither assisting taxpayers on the phone nor processing amended tax returns and taxpayer \\ncorrespondence.19 Therefore, while the LOS achievement was commendable – and it benefited millions of \\ntaxpayers – the IRS could only accomplish it by prioritizing the phones over other IRS operations, resulting in \\ngreater delays in the processing of paper correspondence.20\\nFigure 2.3 shows the CSR LOS and Average Speed of Answer (ASA) for FS 2023 on some of the IRS’s busiest \\nphone lines.21\\nFIGURE 2.3, Key IRS Phone Lines LOS and ASA, 2022 and 2023 Filing Seasons\\n2022\\n2022\\n2023\\n2023\\nLevel of Service\\nAverage Speed of \\nAnswer (Minutes)\\nLevel of Service\\nAverage Speed of \\nAnswer (Minutes)\\nRefund Hotline 800-829-1954\\n6%\\n39 minutes\\n96%\\n1 minute\\nIndividual Income Tax Services \\n800-829-1040\\n14%\\n26 minutes\\n91%\\n2 minutes\\nInstallment Agreement/Balance Due\\n25%\\n45 minutes\\n46%\\n24 minutes\\nTaxpayer Assistance Center \\nAppointment Line 844-545-5640\\n14%\\n20 minutes\\n72%\\n5 minutes\\nBusiness & Specialty 800-829-4933\\n26%\\n30 minutes\\n83%\\n6 minutes\\nContinued on next page.\\n17\\t\\nEmail from Project Director, Enterprise Digitalization (May 25, 2023) (on file with TAS).\\n18\\t\\nU.S. DEP’T OF THE TREASURY, Filing Season 2023 Report Card: IRS Delivered Significantly Improved Customer Service \\n(Apr. 17, 2023), https://home.treasury.gov/news/press-releases/jy1421.\\n19\\t\\nIRS, Ready Agent Hours Report (Jan. 1-Apr. 22, 2023).\\n20\\t From December 2022 through the filing season, the inventory of amended tax returns more than doubled from 1.5 million to \\n3.4 million, and the inventory of taxpayer responses to IRS notices and other AM cases awaiting processing went up from 4.9 \\nmillion to 5.0 million. IRS, W&I data (weeks ending Dec. 23, 2022; Apr. 22, 2023).\\n21\\t\\nIRS, JOC, Snapshot Reports: Product Line Detail (weeks ending Apr. 23, 2022; Apr. 22, 2023). ASA is the time it takes a taxpayer to \\nreach a live customer service representative, including the time needed to respond to any automated prompts.\\n\",\n \"6\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\n2022\\n2022\\n2023\\n2023\\nLevel of Service\\nAverage Speed of \\nAnswer (Minutes)\\nLevel of Service\\nAverage Speed of \\nAnswer (Minutes)\\nTaxpayer Protection Program \\n800-830-5084\\n4%\\n47 minutes\\n47%\\n16 minutes\\nPractitioner Priority Service® \\n866-860-4259\\n22%\\n24 minutes\\n89%\\n3 minutes\\nIn addition to improving its LOS, the IRS has continued to modernize its phone lines by providing callback \\noptions on 43 applications of its toll-free phone lines.22 After about 15 minutes on hold, this option lets \\ntaxpayers provide the system their callback number, hang up, and move on with other activities while awaiting \\na call back once an assistor becomes available.23 Because the IRS answered a large number of calls in under 15 \\nminutes, the callback feature was often unnecessary. In January 2023, the IRS switched to a more advanced \\ncallback system with the capability of more dynamic features such as text alerts or notifications to taxpayers \\nthat the IRS is returning their call.24 The IRS is planning a second callback expansion to 69 additional toll-\\nfree applications (for a total of 112) by August 2023.\\nDespite these improvements, some lines still suffer from a low LOS. The Installment Agreement/Balance \\nDue line received 2.6 million calls during the filing season, of which the IRS answered only 1.2 million, \\nresulting in an LOS of only 46 percent.25 This low LOS is surprising since the IRS just introduced a voicebot \\nfeature on this line to assist taxpayers with their collection issues.26 One would suspect the utilization of \\nthis bot would free up CSRs to assist more taxpayers on this line and improve its overall LOS. This is a vital \\nline for taxpayers, as the assistors answer questions about balances owed and help taxpayers make payment \\narrangements. Taxpayers who cannot reach the IRS through this line risk becoming subjects of enforced \\ncollection actions, such as bank and wage levies and liens.\\nThe way the IRS calculates and presents LOS data on its phone lines is complex and confusing and does not \\nnecessarily reflect the overall experience of taxpayers seeking telephone assistance. The IRS should change \\nits telephone service measure of LOS to better reflect the taxpayer’s experience. The IRS should consider \\nmeasuring whether taxpayers received the information requested, whether they needed to speak with multiple \\nIRS employees, and whether the IRS provided additional information such as links to materials or videos.\\nWhen the IRS reports a benchmark LOS, one might assume it reflects the percentage of its calls that IRS \\ntelephone assistors answer. That is not the case. First, the benchmark measure reflects only calls directed \\nto the IRS’s AM telephone lines. Of the total 31.9 million calls the IRS received, 24.6 million (77 percent) \\n22\\t IRS, W&I Business Performance Review (BPR) Q1 Fiscal Year (FY) 2023, at 7 (Feb. 23, 2023). An application is when a taxpayer \\ncalls a toll-free line and is presented with multiple options from which he or she can select.\\n23\\t IRS, Servicewide Electronic Research Program (SERP), Customer Callback FAQs and Talking Points (Nov. 8, 2022).\\n24\\t IRS, W&I BPR Q1 FY 2023, at 7 (Feb. 23, 2023).\\n25\\t IRS, JOC, Snapshot Reports: Product Line Detail Snapshot (week ending Apr. 22, 2023).\\n26\\t Darren Guillot, IRS Small Bus./Self-Employed Deputy Comm’r, Using Voice and Chat Bots to Improve the Collection Taxpayer \\nExperience (Sept. 29, 2022), https://www.irs.gov/about-irs/using-voice-and-chat-bots-to-improve-the-collection-taxpayer-\\nexperience.\\n\",\n \"7\\nFiscal Year 2024 Objectives Report to Congress\\nReview of the 2023 Filing Season\\ncame in on or were routed to the AM lines.27 Thus, the benchmark measure does not tell us anything about \\nthe experience, how the IRS handled the remaining 7.2 million calls outside of AM (such as the compliance \\nphone lines), or whether the taxpayer received an answer to their question.28\\nSecond, the denominator in the IRS’s LOS computation is derived from calls routed to telephone assistors \\nrather than from all calls to that phone line. Callers to the AM lines are greeted by a phone tree. Depending \\non the options a taxpayer selects, the phone system determines whether to direct the caller to a live assistor or \\none of its automated offerings. Automation is not a deliberate caller-selected option. Only 31 percent of the \\n24.6 million calls answered by the AM lines (about 7.7 million) were routed to assistors, while the remaining \\ntaxpayer calls were routed to automation or reflected taxpayer hang-ups.29 While the IRS is reporting a \\nbenchmark LOS of 85 percent, as shown in Figure 2.4, IRS employees answered only 31 percent of the incoming \\ncalls on the AM lines.30 As part of its transformation initiatives, the IRS should focus on measures that more \\nappropriately determine the service received by the taxpayer and the experience they had while working \\nthrough their issues. LOS is not the appropriate measure for determining the taxpayer telephone experience \\nand how the IRS should strive toward providing quality service in assisting taxpayers with their questions \\nand issues. The IRS needs to revisit its measurement to determine if taxpayers are receiving the service they \\ndeserve.\\nFIGURE 2.4, IRS Telephone Results, Filing Seasons 2019, 2022, and 2023, Comparing \\nWeeks Ending April 20, 2019; April 23, 2022; April 22, 202331\\n \\n2019\\n2022\\n2023\\nPercent \\nChange \\nBetween 2019 \\nand 2023\\nPercent \\nChange \\nBetween 2022 \\nand 2023\\nEnterprise Total\\nCalls Received\\n40,796,555\\n72,811,503\\n31,871,203\\n-22%\\n-56%\\nCalls Answered by CSRs\\n10,082,963\\n7,453,961\\n11,002,546\\n9%\\n48%\\nPercent of Calls Answered by CSRs\\n25%\\n10%\\n35%\\n40%\\n237%\\nCSR Level of Service\\n59%\\n18%\\n72%\\n23%\\n293%\\nTime on Hold (in Minutes) \\n13\\n29\\n8\\n-40%\\n-73%\\nContinued on next page.\\n27\\t IRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Total, Accounts Management, and Consolidated Automated \\nCollection Service data (weeks ending Apr. 20, 2019; Apr. 23, 2022; Apr. 22, 2023); IRS, JOC, Snapshot Reports: Product Line \\nDetail for Form 1040 data (weeks ending Apr. 20, 2019; Apr. 23, 2022; Apr. 22, 2023). For 2020, the last day of the JOC planning \\nperiod including the filing season is June 30, although the 2020 filing season was extended to July 15. Percentage of Calls \\nAnswered by CSRs reflects the number of calls answered by CSRs divided by the number of calls received. CSR LOS is an IRS \\nperformance measure that reflects the number of calls answered by CSRs divided by the number of calls directed to CSRs \\n(i.e., it excludes primary abandons, taxpayers who encounter busy signals or are disconnected, and calls routed for automated \\nresponses). The Percent Change column is computed based on actual numbers, not rounded numbers. All numbers in Figure 2.3 \\nare rounded; however, the percentage change is calculated on the actual numbers.\\n28\\t IRS, JOC, Snapshot Reports: Enterprise Snapshot (week ending Apr. 22, 2023).\\n29\\t Id.\\n30\\t Id.\\n31\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Total, Accounts Management, and Consolidated Automated \\nCollection Service data (weeks ending Apr. 20, 2019, Apr. 23, 2022; Apr. 22, 2023); IRS, JOC, Snapshot Reports: Product Line \\nDetail for Form 1040 data (weeks ending Apr. 20, 2019, Apr. 23, 2022; Apr. 22, 2023). Percent Change column computed based on \\nactual numbers and not rounded numbers.\\n\",\n \"8\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\n \\n2019\\n2022\\n2023\\nPercent \\nChange \\nBetween 2019 \\nand 2023\\nPercent \\nChange \\nBetween 2022 \\nand 2023\\nAccounts Management \\nCalls Received\\n34,382,805\\n60,036,799\\n24,630,593\\n-28%\\n-59%\\nCalls Answered by CSRs\\n8,059,818\\n4,641,053\\n7,671,193\\n-5%\\n65%\\nPercent of Calls Answered by CSRs\\n23%\\n8%\\n31%\\n33%\\n303%\\nCSR Level of Service\\n67%\\n15%\\n85%\\n27%\\n451%\\nTime on Hold (in Minutes) \\n9\\n28\\n3\\n-64%\\n-88%\\nForm 1040 Line\\nCalls Received\\n7,316,757\\n15,317,600\\n5,380,423\\n-26%\\n-65%\\nCalls Answered by CSRs\\n1,903,012\\n1,161,185\\n1,806,896\\n-5%\\n56%\\nPercent of Calls Answered by CSRs\\n26%\\n8%\\n34%\\n29%\\n343%\\nCSR Level of Service\\n67%\\n14%\\n91%\\n38%\\n554%\\nTime on Hold (in Minutes) \\n9\\n26\\n2\\n-82%\\n-94%\\nConsolidated Automated Collection System Lines\\nCalls Received\\n3,741,588\\n5,038,973\\n3,185,939\\n-15%\\n-37%\\nCalls Answered by CSRs\\n1,098,111\\n1,641,744\\n1,544,789\\n41%\\n-6%\\nPercent of Calls Answered by CSRs\\n29%\\n33%\\n48%\\n65%\\n49%\\nCSR Level of Service\\n33%\\n34%\\n51%\\n54%\\n48%\\nTime on Hold (in Minutes) \\n41\\n36\\n20\\n-52%\\n-45%\\nFigure 2.4 provides a more complete picture of the taxpayer experience when calling the IRS. In most cases, \\nthe percent of calls answered by CSRs is far less when compared to the IRS’s calculation of CSR LOS – but \\neven that has improved compared to past years. Both Figures 2.3 and 2.4 provide useful information and \\nshould be considered when evaluating the IRS’s overall success in providing customer service to taxpayers \\non its phone lines. One undisputable and consistent improvement in Figure 2.4 shows how long taxpayers \\nwaited on hold, in one case falling from 28 minutes in FS 2022 to three minutes in FS 2023.\\nDelays in Processing Taxpayer Correspondence and Amended Returns\\nThe significant improvements achieved on the phone lines came at a cost, namely delays in processing \\namended returns and taxpayer correspondence. The IRS sent millions of notices to taxpayers during FS 2023, \\nincluding math error notices,32 and notices requesting a taxpayer authenticate his or her identity (where IRS \\nsecurity filters flagged a return as potentially filed by an identity thief). Many of these notices asked taxpayers \\nto substantiate an item claimed on their return or request abatement of a math error assessment if they do not \\nagree. During FS 2023, the IRS was behind in processing responses to IRS correspondence. Figure 2.5 shows \\n32\\t See, e.g., IRS, Math Error Report for Calendar Year (CY) 2023 (cycle 16).\\n\",\n \"9\\nFiscal Year 2024 Objectives Report to Congress\\nReview of the 2023 Filing Season\\nthe accumulation of taxpayer correspondence and amended returns still awaiting processing because CSRs \\nwere primarily devoted to answer incoming calls on IRS phone lines.\\nFIGURE 2.5, Filing Season 2023, IRS Processing of Taxpayer Correspondence33\\nCorrespondence and Amended Return Processing\\nIndividual\\nBusiness\\nOther\\nTotal\\nAccounts Management Adjustment and \\nCorrespondence Cases\\n551,000\\n750,000\\nn/a\\n1.3 mil\\nAmended Returns\\n1.7 mil\\n1.7 mil\\nn/a\\n3.4 mil\\nInternal Account Maintenance (includes Employer \\nIdentification Number applications, refund \\ninquiries, Identity Theft Victim Assistance forms, \\ntax preparer authorizations, and other written \\ntaxpayer correspondence)\\n1.3 mil\\n155,000\\n2.2 mil\\n3.7 mil\\nTotal\\n3.6 mil\\n2.6 mil\\n2.2 mil\\n8.4 mil\\nIn situations where the IRS needs a taxpayer response to move forward, but the IRS has not yet processed that \\nresponse, its automated processes could take adverse action, such as moving forward with collection actions or \\nnot releasing the refund claimed on the return. Another example of when delays in processing correspondence \\nimpact taxpayers is when the IRS holds a taxpayer refund because a dependent’s taxpayer identification \\nnumber (TIN) has been determined to be invalid. The taxpayer responds to the notice by timely sending in \\ndocuments to verify the dependent’s TIN, but the IRS doesn’t process the taxpayer’s response for weeks or \\nmonths, further delaying the issuance of the taxpayer’s refund. Therefore, to prevent harm to taxpayers, it \\nis critical that the IRS devote more resources to processing amended returns and correspondence during the \\nremainder of 2023.\\nIdentity Verification\\nThe IRS evaluates all tax returns claiming refunds through a variety of filters, models, and rules that flag \\nreturns for potential identity theft or refund fraud. When the filters detect possible identity theft or refund \\nfraud, the IRS will suspend the return and hold the refund until it can authenticate the taxpayer’s identity or \\nverify the information on the return.\\nIdentity Theft Refund Fraud\\nThe IRS Taxpayer Protection Program (TPP) suspends return processing when returns are selected for \\npotential identity theft. The IRS will send taxpayers one notice requesting that they authenticate their \\nidentity by contacting the TPP toll-free telephone number, using an online application on IRS.gov, or visiting \\na Taxpayer Assistance Center (TAC) before processing the return.34 As of April 20, 2023, TPP selected \\nover 2.3 million suspicious tax returns, down 18.2 percent from the 2.8 million suspicious returns selected \\nduring FS 2022 through April 21, 2022.35 Taxpayers successfully authenticated their identities for 603,087 \\nreturns, an increase of 69 percent compared to 357,471 at this time last year.36 Over the years, the filters have \\nstruggled with high false detection rates, and that challenge continued in 2023. For calendar year (CY) 2022, \\n33\\t IRS, W&I Inventory Report (week ending Apr. 22, 2023).\\n34\\t Internal Revenue Manual (IRM) 25.25.6.1.7, Taxpayer Protection Program Overview (Oct. 1, 2022).\\n35\\t The IRS released an additional 262,380 returns in 2023 and 532,625 returns in 2022 due to receipt of additional Information Return \\nProcessing data. IRS, TPP Combined Report 3 (Apr. 24, 2023); IRS, TPP Combined Report 3 (Apr. 25, 2022).\\n36\\t Id. The IRS has worked with Low Income Taxpayer Clinics to implement an authentication program where the clinics can \\nauthenticate a taxpayer’s identity and then send that information directly to the IRS, thereby speeding up the authentication \\nprocess.\\n\",\n \"10\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\nthe identity theft false detection rate was 47 percent, with 2.5 million returns remaining unresolved.37 Thus, \\nit is likely some returns the IRS is holding are correct taxpayer returns awaiting payment of their refunds. \\nHowever, beyond sending the initial notice, the IRS makes no further attempts to contact the taxpayer. So, \\nif taxpayers were expecting a refund but have not yet received it, they should contact the IRS to ensure the \\nreturn is not being held for possible identity theft.\\nUnfortunately, when taxpayers are directed to the TPP phone line, reaching an assistor will likely not be \\nas easy as it has been on other lines; the LOS for the TPP phone line in 2023 did not reach the LOS other \\nphone lines achieved. However, taxpayers were far more successful getting through to a TPP representative \\nthan they were during FS 2022. Specifically, the TPP phone line LOS significantly increased to 47 percent \\nthrough April 22, 2023, compared to an abysmal four percent during the 2022 filing season and 21 percent in \\nthe 2021 filing season.38 The TPP phone assistors answered over 862,902 taxpayer calls compared to 163,437 \\nduring last year’s filing season.39 This is a significant improvement, but the IRS was essentially not answering \\nany calls on this phone line during the last filing season so there was truly nowhere to go but up. And during \\nFS 2023, more than half of taxpayers who tried to reach an assistor were still unsuccessful. Since the TPP \\nphone line wasn’t included in the Treasury Department’s goal of reaching an 85 percent LOS for the main \\nphone line, the IRS did not prioritize these calls. Clearly, this is an area the IRS needs to improve.40\\nNon-Identity Theft Refund Fraud\\nFor non-identity theft refund fraud, returns selected by fraud filters will have their refunds frozen until \\nthe IRS can verify the income and withholding reported on the return. For FS 2023 through April 19, \\n2023, the refund fraud filters selected over 608,000 potential fraudulent tax returns, down 61 percent from \\napproximately 1.6 million potential fraudulent returns selected during the same period last year.41 Out of the \\n608,077 selected returns, over 197,000 (33 percent) have been verified for release. However, the IRS identity \\ntheft and fraud detection programs have a history of high false detection rates. Specifically, in CY 2022, the \\nrefund fraud filters had a false detection rate of 66 percent.42 Taxpayers whose returns are valid but caught in \\nthese filters experience prolonged refund delays, possibly creating a financial hardship for the taxpayer. Delays \\nin processing taxpayer correspondence may lengthen the delay in some circumstances.\\nIdentity Theft Victim Assistance\\nWhen the IRS unknowingly processes identity theft returns and issues the associated refunds, the true \\ntaxpayer will often discover months after filing that someone else has filed a false return using their identity. \\nTax-related identity theft has a significant impact on its victims and the IRS; taxpayers in this situation rarely \\nreceive their refunds until the IRS resolves their cases. Not only do victims of identity theft have to deal with \\nthe IRS, but they also have to address the issue with the Social Security Administration, their bank, credit card \\ncompanies, etc. Identity theft is an emotional and distressing experience for a taxpayer, and the IRS needs to \\nimprove the rate at which it processes these cases.\\n37\\t IRS, Identity Theft (IDT) and Integrity & Verification Operations (IVO) Performance Report, End of Year (EOY) False Detection Rate \\n(FDR) 9 (Dec. 31, 2022); IRS, TPP Combined Report 3 (Dec. 27, 2022).\\n38\\t IRS, JOC, Weekly TPP Snapshot Report (week ending Apr. 22, 2023).\\n39\\t Id.\\n40\\t See IRS, SERP Alert 23A0124, TPP In-Person Identity Verification Pilot (May 16, 2023). Beginning May 22, the IRS will make \\navailable a new In-Person Identity Verification Pilot process to taxpayers selected for the TPP. The In-Person Identity Verification \\noption will provide taxpayers the opportunity to visit a United Parcel Service kiosk location to complete their identity verification \\nand create an ID.me online account for IRS.gov.\\n41\\t\\nIRS, IDT and IVO Performance Report 3, 8-9 (Apr. 26, 2023); IRS, IDT and IVO Performance Report 3, 8-9 (Apr. 27, 2022).\\n42\\t IRS, IDT and IVO Performance Report, EOY FDR 5 (Dec. 31, 2022).\\n\",\n \"11\\nFiscal Year 2024 Objectives Report to Congress\\nReview of the 2023 Filing Season\\nSince the COVID-19 pandemic, the number of identity theft victim assistance cases has increased, and this \\nincrease in inventory has surpassed closures, causing a backlog of these cases.43 Figure 2.6 illustrates the extent \\nof this backlog.\\nFIGURE 2.6, Identity Theft Victim Assistance Combined Inventory, CYs and Filing \\nSeasons (through April) 2021-2023 44\\n2021\\n2021\\n(through April)\\n2022\\n2022 \\n(through April)\\n2023\\n(through April)\\nPercent \\nChange \\n2022-2023 \\n(through April)\\nBeginning \\nInventory\\n131,381\\n131,381\\n318,738\\n318,738\\n426,336\\n34%\\nReceipts\\n325,622\\n115,002\\n306,863\\n72,048\\n84,634\\n17%\\nClosures\\n138,265\\n37,350\\n201,010\\n72,888\\n45,979\\n-37%\\nEnding Inventory\\n318,738\\n209,033\\n426,336\\n317,898\\n464,991\\n46%\\nThe IRS has acknowledged the increase in the amount of time it takes to resolve these cases. Due to \\nextenuating circumstances caused by the pandemic, identity theft inventories have increased, and as of the \\nend of April 30, 2023, it is taking the IRS on average about 436 days to resolve identity theft cases.45 This \\nmeans these taxpayers are waiting on average 15 months to receive their tax refunds. There are other non-tax \\nissues caused by identity theft that may take even longer to resolve. The pandemic undoubtedly played a big \\nrole in delays, but policy decisions have also contributed to the problem. To achieve the 85 percent LOS set \\nout by the Treasury Department, the IRS reassigned AM employees who typically work identity theft cases to \\nanswer AM’s phone lines, causing harm to taxpayers who were victims of identity theft.46 The IRS needs to \\ndevote more resources, increase education and awareness, and prioritize assistance to this vulnerable taxpayer \\npopulation.\\nWhere’s My Refund? and Where’s My Amended Return? Tools\\nEach year, millions of taxpayers turn to the IRS’s Where’s My Refund? and Where’s My Amended Return? \\ntools to check the status of their refunds using the most up-to-date information available. Figure 2.7 shows \\nthe extent to which taxpayers rely on this critical tool.\\nFIGURE 2.7, Where’s My Refund? Visits, Filing Seasons 2019, 2022, and 202347\\nTool\\nVisits for \\nJanuary 1 \\nThrough \\nApril 19, 2019\\nVisits for \\nJanuary 1 \\nThrough \\nApril 22, 2022\\nVisits for \\nJanuary 1 \\nThrough \\nApril 21, 2023\\nPercent Change \\n2019-2023\\nPercent Change \\n2022-2023\\nWhere’s My \\nRefund?\\n317,417,000\\n334,399,000\\n230,193,000\\n-27.5%\\n-31.2%\\n43\\t IRS, Global ID Theft Report (Apr. 2023).\\n44\\t Id.\\n45\\t IRS, Correspondence Imaging System, FY 2023 Cycle Time Report (IDT Total).\\n46\\t Janet L. Yellen, Sec’y of the Treasury, Remarks at the IRS Facility in New Carrollton, Maryland (Sept. 15, 2022), \\nhome.treasury.gov/news/press-releases/jy0952.\\n47\\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \\nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\\n\",\n \"12\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\nAs shown in Figure 2.7, taxpayers attempted to check the status of their refunds using the Where’s My \\nRefund? tool over 230 million times during FS 2023, but for many, Where’s My Refund? may not have \\nprovided them the information they sought, as it only tells taxpayers:\\n•\\t The return has been received;\\n•\\t The return has been processed; or\\n•\\t The refund has been issued.\\nTaxpayers whose returns the IRS is reviewing for possible errors or identity theft will not receive any \\ninformation from Where’s My Refund? regarding these processes and possible delays. The tool does \\nnot answer the question – rather it will continue to say the return has been received, but no additional \\ninformation is available. During the filing season, Where’s My Amended Return? received over 4.4 million \\nvisits but suffered from similar limitations, as it does not explain or provide details on delays in processing.48 \\nThe IRS’s goal is to enhance the type of information that the Where’s My Refund? and Where’s My Amended \\nReturn? tools provide, and it stated in its Inflation Reduction Act Strategic Operating Plan it will use Inflation \\nReduction Act funding to make enhancements to these tools in an effort to provide taxpayers more real-time \\nupdates.49 These types of real-time updates are the basic types of service taxpayers need and desire.\\nFace-to-Face Service at Taxpayer Assistance Centers\\nThe IRS provides face-to-face assistance to taxpayers across the country, the District of Columbia, and Puerto \\nRico at TACs. Over the past decade, the IRS had reduced the number of TACs from 401 in 2011 to 363 \\nin 2023.50 Some TACs were not fully staffed. As of April 17, 2023, the IRS staffed 363 TACs, but due to \\nattrition and resource limitations, it did not staff 26 TACs on a full-time basis.51 Over the past year, the IRS \\nhas reopened 16 TACs that were closed since the beginning of the pandemic, and the IRS opened four new \\nTACs in Puerto Rico and one in Mississippi.52 All staffed TACs offer appointments and the ability to walk \\nin, in certain circumstances. In addition to servicing taxpayers in a face-to-face environment, the IRS has \\nbegun assisting taxpayers virtually by using video communications (virtual service delivery (VSD)), allowing \\ntaxpayers to interact with IRS employees in real-time, as it has established several VSD partner sites.53 \\nBetween January 1 and April 18, 2023, 14 VSD partner sites assisted 86 taxpayers.54\\nRecognizing the importance of providing face-to-face assistance to taxpayers outside of normal business hours, \\nthe IRS expanded its hours for certain TACs one Saturday a month during filing season.55 About 2,100 \\nIRS and TAS employees volunteered to work at 82 TAC locations that participated in the IRS’s “Taxpayer \\nExperience Days.”56 Although a welcome relief for many taxpayers in some cities, taxpayers experienced \\ndifficulties due to the high volume of participants and the IRS’s inability to timely service these taxpayers, \\nleaving some frustrated. To improve the experience, the IRS must work out multiple logistics as it learns \\nlessons from the problems that occurred during these events. The good news is these Taxpayer Experience \\nDays allowed taxpayers to seek assistance from IRS employees or meet with a TAS Case Advocate without \\nhaving to schedule an appointment.\\n48\\t IRS, JOC, Where’s My Amended Return Web Demand Report (week ending Apr. 22, 2023).\\n49\\t IRS, Pub. 3744, Inflation Reduction Act Strategic Operating Plan 42 (Apr. 2023).\\n50\\t IRS, W&I Inventory Report (week ending Apr. 15, 2023).\\n51\\t\\nId.\\n52\\t The reopened TAC locations are Casper, WY; Binghamton, NY; West Nyack, NY; Overland Park, KS; Longview, TX; Santa Fe, NM; \\nQueensbury, NY; Charlottesville, VA; La Crosse, WI; Cranberry Township, PA; Colorado Springs, CO; Joplin, MO; Jackson, TN; \\nAugusta, ME; Bellingham, WA; and Trenton, NJ. The new TAC location is Greenville, MS.\\n53\\t Partner sites are non-IRS offices where taxpayers can walk in and access equipment to communicate with the IRS virtually.\\n54\\t IRS response to TAS information request (May 11, 2023).\\n55\\t See IRS, IRS Face-to-Face Saturday Help, https://www.irs.gov/help/irs-face-to-face-saturday-help (last visited May 31, 2023).\\n56\\t IRS response to TAS information request (May 11, 2023).\\n\",\n \"13\\nFiscal Year 2024 Objectives Report to Congress\\nReview of the 2023 Filing Season\\nIn 2023, the IRS continued its policy of requiring taxpayers to schedule an appointment to receive assistance \\nat any of its TACs, in most circumstances.57 To schedule an appointment, taxpayers are instructed to call the \\nTAC Appointment line, where an assistor determines the taxpayer’s need and directs the taxpayer to resources \\nwhere they may find answers to their questions.58 If the taxpayer cannot resolve their issue, the assistor will \\nassist them with making an appointment at a TAC for face-to-face assistance with an IRS employee. This \\nfiling season, there were 572,000 scheduled appointments for face-to-face assistance at TACs, a decrease of \\n28.4 percent compared to FS 2019.59\\nFIGURE 2.8, Face-to-Face Assistance, Filing Seasons 2019, 2022, and 202360\\nJanuary 1 \\nThrough \\nApril 19, 2019\\nJanuary 1 \\nThrough \\nApril 22, 2022\\nJanuary 1 \\nThrough \\nApril 21, 2023\\nPercent Change \\n2019-2023\\nPercent Change \\n2022-2023\\nTotal Field \\nAssistance Face-\\nto-Face Contacts\\n799,000\\n434,000\\n572,000\\n-28.4%\\n31.8%\\nWalk-in \\nExceptions \\n(No Scheduled \\nAppointment)\\n87,000\\n6,000\\n4,700\\n-94.6%\\n-21.7%\\nIn limited instances, the IRS deviated from its appointment policy and let taxpayers receive assistance from \\na TAC without an appointment, e.g., if the taxpayer was experiencing a hardship or if the TAC was able to \\naccept walk-in appointments without disrupting scheduled appointments. This filing season, 4,700 taxpayers \\nwere assisted at TACs without an appointment because of openings in the day’s calendar or as staffing \\npermitted, down 94.6 percent from the 2019 filing season.61 The appointment-only approach can negatively \\naffect taxpayers who need assistance urgently and cannot wait to obtain an appointment.62 TAS is pleased that \\nthe IRS’s guidance to employees includes managerial discretion to assist taxpayers without appointments in \\ncertain circumstances and recommends TACs be staffed to provide walk-in assistance and by appointment.63 \\nHowever, serving taxpayers without appointments remains the exception to the rule, limiting taxpayer access \\nto obtain in-person assistance from the IRS.\\nBefore the COVID-19 pandemic, the IRS began an initiative to virtually assist taxpayers through web-based \\nsoftware. The IRS began Phase 2 of its Web Service Delivery (WebSD) pilot program on March 15, 2022.64 \\nTaxpayers may make WebSD appointments to meet virtually with an IRS assistor to discuss such issues as \\nmath error notices and refund inquiries. From January 1, 2023, through April 18, 2023, about 4,500 WebSD \\nappointments were scheduled as part of this pilot program, and about 3,500 appointments were completed \\nduring this timeframe.65 While TAS is pleased the IRS has undertaken this pilot, it should increase availability \\n57\\t IRS News Release IR-2019-67, IRS.gov: Best Place to Get Last-Minute Tax Tips and Resources (Apr. 9, 2019).\\n58\\t IRM 21.1.1.3, Customer Service Representative (CSR) Duties (Mar. 11, 2021).\\n59\\t IRS, 2022 Weekly Individual Filing Season Report (Apr. 22, 2022).\\n60\\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \\nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\\n61\\t\\nIRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \\nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\\n62\\t IRS, W&I BPR Q2 FY 2019, at 15 (Apr. 30, 2019). The IRS will, in some circumstances, “double book” an appointment if the taxpayer \\nhas an urgent need. However, this will happen only when the taxpayer is able to explain the need, and the phone assistor is able \\nto recognize the urgency. There are exception criteria for taxpayers who show up at a TAC without an appointment. Likewise, the \\ntaxpayer must explain the need, and a TAC employee must recognize the taxpayer should receive service.\\n63\\t IRM 21.3.4.2.4.2, TAC Appointment Exception Procedures (June 27, 2022).\\n64\\t IRS, SERP Alert 22A0077, Web Service Delivery (WebSD) Virtual TAC (Mar. 9, 2022).\\n65\\t IRS response to TAS information request (May 11, 2023).\\n\",\n \"14\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\nto meet the needs of a broader segment of taxpayers, giving taxpayers another option through which they can \\ninteract with the IRS and get the assistance they need.\\nVolunteer Tax Return Preparation Services Available to Taxpayers\\nThis filing season, volunteers once again stepped up to provide essential tax return preparation assistance at \\nvirtual, over-the-phone, and in-person sites via the Volunteer Income Tax Assistance (VITA) and the Tax \\nCounseling for the Elderly (TCE) programs.66 VITA offers free tax return preparation assistance to people \\nwho generally make $60,000 or less annually, people with disabilities, and limited English-speaking taxpayers \\nwho need assistance in preparing their own tax returns. TCE provides free tax help for individuals aged 60 \\nand older.67 Many taxpayers depend on the services offered by these two programs to meet their income tax \\nreturn filing requirements and claim refundable credits such as the Earned Income Tax Credit or CTC.\\nVITA certified more volunteers to assist taxpayers in preparing and filing their returns in FS 2023 than in \\nFS 2022. Specifically, in mid-January 2023, more than 66,000 VITA and TCE volunteers completed online \\ntraining and were certified for the upcoming filing season68. This is a 127.6 percent increase in volunteers \\nover 2022.\\nFIGURE 2.9, Individual Returns Filed by Volunteers, 2019 to 2023 Filing Seasons69\\nFiling Season \\n2019\\n(January 1 \\nThrough \\nApril 19, 2019)\\nFiling Season \\n2022\\n(January 1 \\nThrough \\nApril 22, 2022)\\nFiling Season \\n2023\\n(January 1 \\nThrough \\nApril 21, 2023)\\nPercent Change \\n2019-2023\\nPercent Change \\n2022-2023\\nTotal Individual \\nReturns Prepared \\nby Volunteers\\n3,440,000\\n2,095,000\\n2,432,000\\n-29.3%\\n16.1%\\nThe National Taxpayer Advocate recognizes and thanks those individuals who volunteered their time and \\nknowledge this year, as these volunteers assisted taxpayers who filed approximately 2,432,000 returns and \\nprovided taxpayers the ability to e-file their returns and speed up the payment of their refunds.70 VITA \\nand TCE volunteers are essential in helping low-income taxpayers and the elderly comply with their tax \\nobligations. Millions of taxpayers depend on the generosity and knowledge of the VITA and TCE volunteers, \\nand we should be grateful for their service.\\nIRS Free File Alliance\\nThe Free File Alliance is a nonprofit coalition of industry-leading tax software companies that have partnered \\nwith the IRS to help millions of Americans prepare and e-file their federal returns for free.71 It is available \\nto taxpayers with an adjusted gross income (AGI) of $73,000 or less; taxpayers whose income exceeds that \\n66\\t IRS, Pub. 5450, VITA/TCE Site Operations. Some VITA sites used an Intake Only Site model that allowed taxpayers to drop off their \\ndocuments and sign a consent form. Then the communications would take place via phone or computer.\\n67\\t IRS, Free Tax Return Preparation for Qualifying Taxpayers, https://www.irs.gov/individuals/free-tax-return-preparation-for-\\nqualifying-taxpayers (last visited May 31, 2023); TAS, VITA and TCE, https://www.taxpayeradvocate.irs.gov/get-help/filing-returns/\\nvita-and-tce/ (last updated Feb. 2, 2023).\\n68\\t IRS, W&I BPR Q1 FY 2023 (Feb. 2023).\\n69\\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \\nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\\n70\\t IRS, 2023 Weekly Individual Filing Season Report (week ending Apr. 21, 2023).\\n71\\t\\nFree File Alliance, https://freefilealliance.org/faq (last visited May 31, 2023). “May I file my state income tax return for free? Some \\nparticipating Free File Alliance companies offer free state tax return preparation and e-filing services through partnerships with \\nparticipating state programs. Other companies charge a fee for state tax return preparation and e-filing.”\\n\",\n \"15\\nFiscal Year 2024 Objectives Report to Congress\\nReview of the 2023 Filing Season\\nthreshold may choose to complete their tax return using Free File Fillable Forms on IRS.gov.72 The number \\nof taxpayers that have used this software is similar to the number of taxpayers that avail themselves of VITA \\nand TCE. But the software is underutilized and has not achieved widespread adoption. The IRS needs to do \\nmore to advertise the Free File Alliance products and services available to taxpayers and ensure that it is easy \\nfor taxpayers to locate on IRS.gov.\\nFIGURE 2.10, Individual Returns E-Filed Using Free File, 2019, 2022, and 2023 Filing \\nSeasons73\\nFiling Season \\n2019\\n(January 1 \\nThrough \\nApril 19, 2019)\\nFiling Season \\n2022\\n(January 1 \\nThrough \\nApril 22, 2022)\\nFiling Season \\n2023\\n(January 1 \\nThrough \\nApril 21, 2023)\\nPercent Change \\n2019-2023\\nPercent Change \\n2022-2023\\nE-Filed Using \\nFree File\\n2,681,000\\n2,954,000\\n2,651,000\\n-1.1%\\n-10.3%\\nTaxpayers Didn’t Always Receive Timely and Clear Guidance From the IRS to Help Them \\nResolve Tax Reporting Ambiguities74\\nTo increase the efficiency and simplicity of the filing season, the IRS must issue clear guidance written in plain \\nlanguage and provide education to taxpayers in a proactive and timely manner. Timely guidance is key to \\neliminating confusion and frustration for taxpayers and tax professionals, earning the trust of the American \\npeople, and providing quality service. Two examples illustrating the IRS’s failure to provide taxpayers with \\ntimely and clear guidance on critical issues during FS 2023 include:\\n1.\\t Federal tax treatment of special state tax refunds or payments to residents of more than 20 states. \\nStates, such as California, believed that its Middle-Class Tax Relief benefits may be taxable and \\nissued recipients of these payments a Form 1099-MISC. The failure of the IRS to work with the \\nstates and resolve this issue before the filing season placed taxpayers in a precarious position and \\nleft them wondering what, if anything, they needed to do to fully comply with the federal tax laws. \\nTAS recommends the IRS work with the states to prevent similar issues for state payments made \\nduring 2023.\\n2.\\t Form 1099-K reporting requirements. Despite nearly two years of lead time, the IRS failed to provide \\nuseful guidance implementing the requirement that third-party payment entities issue Forms 1099-K \\nto report payments totaling more than $600.75 On December 23, 2022, largely because of the lack \\nof guidance, the IRS effectively pulled the plug. It issued a notice that created a “transition period” \\nof one year, postponing implementation of the $600 reporting threshold for third-party settlement \\norganizations until the 2024 filing season.76\\n72\\t See IRS, Free File Fillable Forms, https://www.irs.gov/e-file-providers/free-file-fillable-forms (last visited May 31, 2023).\\n73\\t IRS, 2020 Weekly Individual Filing Season Report, Cumulative Statistics Comparing April 19, 2019, and April 17, 2020; IRS, 2023 \\nWeekly Individual Filing Season Report, Cumulative Statistics Comparing April 22, 2022, and April 21, 2023.\\n74\\t\\nErin M. Collins, The IRS Must Be Proactive in Issuing Timely and Clear Guidance to Resolve Tax Reporting \\nAmbiguities, NATIONAL TAXPAYER ADVOCATE BLOG (Feb. 9, 2023), https://www.taxpayeradvocate.irs.gov/news/\\nnta-blog-the-irs-must-be-proactive-in-issuing-timely-and-clear-guidance/.\\n75\\t\\nARPA, Pub. L. No. 117-2, § 9674, 135 Stat. 4, 185.\\n76\\t See IRS Notice 2023-10, 2023-3 I.R.B. 403, Revised Timeline Regarding Implementation of Amended Section 6050W(e).\\n\",\n \"16\\nTaxpayer Advocate Service\\nReview of the 2023 Filing Season\\nEnsuring it issues timely guidance to resolve legal ambiguities and making voluntary tax reporting as easy as \\npossible should be high on the IRS’s priority list. The IRS’s failure to proactively address issues is harmful to \\ntaxpayers and creates rework for the IRS that timely guidance would have avoided. Delayed or inadequate \\nguidance may also cause an increase in telephone calls, filing of amended returns, or IRS adjustments, all \\ndisrupting the filing season and causing unnecessary taxpayer burdens.77\\nThe IRS Is Still Working Through Hundreds of Thousands of Claimed Employee Retention \\nCredits\\nThe Employee Retention Credit (ERC) is a refundable tax credit for businesses that continued to pay \\nemployees while shut down due to the COVID-19 pandemic or that had significant declines in gross receipts \\nfrom March 13, 2020, to September 30, 2021.78 Qualified Recovery Startup businesses are eligible for the \\ncredit from July 1, 2021, through December 31, 2021.79 Business taxpayers who claimed ERC on their \\noriginal or amended 2020 and/or 2021 employment tax returns are experiencing significant delays in receiving \\ntheir refunds. Contributing to this backlog is the challenge that due to insufficient IT programming, the \\nIRS must manually process claims received on IRS Form 941-X, Adjusted Employer’s Quarterly Federal Tax \\nReturn or Claim for Refund. In addition, the IRS is focusing on potential fraudulent or aggressive claims and \\nhas received an influx of filings caused largely by “ERC schemes” promoted on the radio and online. These \\nfilings are causing delays as the IRS verifies the claims. As of May 24, 2023, the IRS’s backlog of ERC claims \\nwas estimated at 800,000.80 Now that the IRS has completed FS 2023, it plans on devoting resources to work \\nthrough the ERC backlog and make sure eligible businesses receive the credits to which they are entitled while \\npreventing fraudulent claims.81\\nCONCLUSION\\nAlthough the IRS has made significant progress in processing returns and answering calls to its toll-free \\nlines, backlogs still persist in amended returns, returns suspended as a result of a possible error, and taxpayer \\ncorrespondence. Taxpayer correspondence will continue to come into the IRS, and millions of returns will \\ncome in toward the end of 2023, as many taxpayers filed for extensions. Thus, it is imperative that the IRS \\nfocus a large number of its resources during the rest of 2023 to get caught up with its current backlog, timely \\nprocess all returns, pay out pending refunds, and prevent carryover of unprocessed returns into 2024 while \\nstill providing taxpayer service through its toll-free lines and walk-in centers. The IRS needs to eliminate \\nthe word “backlog” from its vocabulary in 2024 by modernizing the processing and scanning of paper \\nreturns, focusing on suspended returns, issuing all pending refunds before the close of the year, and starting \\nFS 2024 fresh.\\n77\\t\\nIRS News Release IR-2023-77, Early Filers Who Reported Certain State Tax Refunds as Taxable Should Consider Filing Amended \\nReturns (Apr. 11, 2023).\\n78\\t IRC § 3134.\\n79\\t Id.\\n80\\t See IRS Operations: Status of Mission-Critical Functions (as of May 24, 2023), https://www.irs.gov/newsroom/irs-operations-\\nstatus-of-mission-critical-functions; see also Doug Sword, Employee Retention Credit Backlog Under 1 Million, Werfel Says, 179 \\nTAX NOTES FED. 854 (May 1, 2023).\\n81\\t\\nPress Release, Sen. Mark Warner, Under Questioning from Warner, IRS Commissioner Commits to Doubling Processing for \\nBusiness Tax Credits, (Apr. 19, 2023), https://www.warner.senate.gov/public/index.cfm/2023/4/under-questioning-from-warner-\\nirs-commissioner-commits-to-doubling-processing-for-business-tax-credits.\\n\",\n \"Fiscal Year 2024 Objectives Report to Congress\\n17\\nTITLE\\nINTRODUCTION\\nIRC § 7803(c)(2)(B)(i) requires the National Taxpayer Advocate to annually submit a report to Congress by \\nJune 30 that describes the objectives outlined by the Office of the Taxpayer Advocate for the upcoming fiscal \\nyear. This report is known as the Objectives Report to Congress. The following sections present TAS’s key \\ngoals and planned activities for fiscal year (FY) 2024 in three areas: Systemic Advocacy Objectives, TAS Case \\nAdvocacy and Other Business Objectives, and TAS Research Objectives.\\nSystemic Advocacy Objectives describe the objectives TAS will advocate for with the IRS to improve tax \\nadministration on behalf of taxpayers and to address systemic issues causing taxpayer burden, harm, or \\nnegative impact on taxpayer rights. Similar to the way Most Serious Problems are identified in the Annual \\nReport to Congress, the National Taxpayer Advocate calls upon a multitude of sources to assist in identifying \\nkey Systemic Advocacy Objectives including the experience of TAS staff, trends in advocacy efforts and TAS \\ncasework, and interactions with practitioners and external stakeholders.\\nTAS Case Advocacy and Other Business Objectives describe activities TAS will pursue to advance its \\nadvocacy efforts for individual taxpayers through our casework. Local Case Advocates work directly with \\ntaxpayers or their representatives on identifying issues, researching solutions, and advocating on taxpayers’ \\nbehalf within the IRS. TAS’s goal is to continuously improve its internal processes and business operations \\non behalf of taxpayers. This section details planned TAS activities for organizational improvement and \\npromotion of its advocacy efforts.\\nTAS Research Objectives focus on understanding how IRS procedures affect taxpayers and how taxpayers \\nreact to IRS actions. The objectives of TAS Research are to improve IRS operations and assist the IRS with \\nbalancing its compliance and enforcement efforts with taxpayer rights while also reducing taxpayer burden. \\nFive new research projects are scheduled for FY 2024.\\nTAS SYSTEMIC ADVOCACY OBJECTIVES\\n\",\n \"18\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\n1.\\t PROTECT TAXPAYER RIGHTS AS THE IRS IMPLEMENTS ITS STRATEGIC \\nOPERATING PLAN\\nSection 10301 of the Inflation Reduction Act of 2022 (IRA) provided the IRS approximately $79 billion to \\nmodernize technology, improve taxpayer service, enhance enforcement, and cover operational costs between \\nFYs 2022 and 2031.1 On April 5, 2023, the Treasury Department and the IRS released the IRS IRA Strategic \\nOperating Plan (SOP), a report outlining how the IRS plans to transform tax administration over the next \\ndecade.2 While the planned taxpayer service initiatives are intended to dramatically improve the delivery \\nof services to the taxpayer population in general, TAS will evaluate the anticipated impact of such planned \\nchanges on taxpayers, especially the more vulnerable populations with limited access to online services. \\nThe enforcement initiatives in the SOP are intended to quickly resolve taxpayer issues and improve tax \\ncompliance, particularly among high-income taxpayers, large businesses, and pass-through entities. TAS will \\nevaluate the implementation of such enforcement initiatives to safeguard taxpayer rights and advocate for a \\nfair and equitable distribution of IRS resources that will benefit all taxpayers.\\nOf the initial supplemental IRA funding, Congress allocated only $3.2 billion for Taxpayer Services and \\n$4.8 billion for Business Systems Modernization (BSM). Combined, such allocations amount to only \\nten percent of the original funding allocation, with the remaining 90 percent allocated for Enforcement \\n($45.6 billion) and Operations Support ($25.3 billion).3 The SOP includes a discussion on the expected \\ndepletion of the IRS Taxpayer Services allocation in less than four years. It also expresses concerns about the \\nadequacy of BSM funding to modernize the agency’s antiquated technology.4 TAS will continue to advocate \\nfor adequate funding for Taxpayer Services, BSM, and operational overhead that enables the IRS to meet the \\nneeds of all taxpayers.\\nObjective 1 for FY 2024 – TAS will evaluate the IRS’s implementation of the IRA SOP to \\nmaximize protection of taxpayer rights.\\n•\\t Activity 1: Participate on cross-functional teams implementing the IRS IRA SOP\\n, evaluate planned \\ninitiatives, and make administrative recommendations to maximize protection of taxpayer rights and \\nminimize IRS burden imposed on taxpayers.\\n•\\t Activity 2: Analyze the findings of focus groups conducted at the 2023 IRS Nationwide Tax Forums \\nto understand tax professionals’ thoughts, opinions, and concerns on the IRS’s plans to implement the \\nIRA funding as outlined by the IRS’s SOP and make recommendations based upon our findings.\\n2.\\t PROTECT TAXPAYER PRIVACY AND ENSURE THE IRS DOES NOT DISCLOSE \\nTAXPAYER INFORMATION WITHOUT CONSENT\\nTax return preparers, including tax return preparation software providers, cannot use or disclose tax \\nreturn information to third parties without taxpayer consent.5 Any unauthorized use or disclosure of such \\ninformation can result in civil or criminal penalties.6 Some have raised concerns as to whether tax return \\npreparation software providers shared tax return information with third parties without explicit taxpayer \\nconsent.7\\n1\\t\\nAn Act to Provide for Reconciliation Pursuant to Title II of S. Con. Res. 14, Pub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831 (2022) \\n[hereinafter referred to as the “Inflation Reduction Act”]. As part of the Fiscal Responsibility Act of 2023 and related agreements, \\nIRA funding is expected to be reduced by about $21 billion.\\n2\\t\\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\\n3\\t\\nIRA, Pub. L. No. 117-169, § 10301, 136 Stat. 1818, 1831-1832 (2022).\\n4\\t\\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 128, 130 (Apr. 2023).\\n5\\t\\nIRC §§ 6103(c), 6713, 7216; Treas. Reg. § 301.7216-3.\\n6\\t\\nIRC §§ 6713, 7216.\\n7\\t\\nColin Lecher & Simon Fondrie-Teitler, Meta Sued for Collecting Financial Information Through Tax Filing Websites, THE MARKUP \\n(Dec. 2, 2022), https://themarkup.org/pixel-hunt/2022/12/02/meta-sued-for-collecting-financial-information-through-tax-\\nfiling-websites; Class Action Complaint & Demand for Jury Trial, Doe v. Meta Platforms, Inc., No. 3:22-cv-07557 (N.D. Cal. filed \\nDec. 1, 2022).\\n\",\n \"19\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\nIt is critical that the IRS, TAS, and other appropriate oversight organizations protect taxpayer rights by \\nconducting regular reviews to ensure third parties are not receiving tax return information without explicit \\ntaxpayer consent.8 This is especially important due to the limited ability of taxpayers to hold return preparers \\nor the tax return preparation software industry accountable for unauthorized use or disclosure of their tax \\nreturn information. Specifically, many tax return preparation software products have mandatory arbitration \\nclauses in the “terms of use” boilerplate language, and taxpayers must agree to such terms before using the \\nproduct. Such arbitration clauses would effectively prevent taxpayers from bringing a civil action against a tax \\nreturn preparation software company for any unlawful use or disclosure of their tax return information. IRS \\nreview of and comment on the providers’ consent language and placement of the consent could help prevent \\npossible IRC §§ 7216 or 6713 violations.\\nObjective 2 for FY 2024 – TAS (1) will evaluate how the IRS is protecting taxpayers’ \\nright to confidentiality and preventing unlawful uses and disclosures of their tax return \\ninformation and (2) will advocate to ensure waivers follow IRS rules and regulations; are \\nclear, concise, and written in plain language; and provide taxpayers an avenue by which \\nthey can hold parties accountable if their return information is disclosed to a third party \\nwithout their consent.\\n•\\t Activity 1: Create a team to review any existing IRS processes for ensuring that return preparers \\nand tax return preparation software companies are in full compliance with the rules and regulations \\ngoverning taxpayer consent for using and disclosing tax return information; if appropriate, TAS will \\nmake recommendations as to how the IRS can strengthen this review process.\\n•\\t Activity 2: Explore what options are available to taxpayers to hold return preparers and tax return \\npreparation software companies accountable for unauthorized uses or disclosures of their information \\nand research any potential legislative changes that may be necessary to protect tax return information; \\nif appropriate, TAS will make legislative recommendations to Congress in the National Taxpayer \\nAdvocate’s Annual Report to Congress.\\n•\\t Activity 3: Review tax return preparation software companies’ consents to share tax return information \\nand recommend changes to the consent statements to better protect taxpayer rights.\\n•\\t Activity 4: Review and consider the need for legislation, similar to the California Privacy Rights Act, \\nwhich added the right to correct inaccurate personal information and the right to limit the use and \\ndisclosure of sensitive personal information.\\n3.\\t IMPROVE CORRESPONDENCE AUDIT PROCESSES, TAXPAYER PARTICIPATION, \\nAND AGREEMENT AND DEFAULT RATES\\nTaxpayers often face significant challenges navigating the correspondence audit process and are limited to \\ncalling a representative on a toll-free phone line for assistance. Issues include difficulties understanding the \\nnotice, gathering and providing documentation, responding within the stated deadlines, and having limited \\noptions to interact with an IRS employee. The IRS correspondence audit process is designed to expend the \\nleast amount of examination resources to conduct the largest number of examinations, often resulting in \\ndeficient levels of customer service to taxpayers and the use of costly downstream resources for the IRS.9\\n8\\t\\nSee IRC § 7803(a)(3)(H). “Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed \\nunless authorized by the taxpayer or by law. Taxpayers have the right to expect the IRS to investigate and take appropriate action \\nagainst its employees, return preparers, and others who wrongfully use or disclose taxpayer return information.” Taxpayer Bill of \\nRights: The Right to Confidentiality, TAXPAYER ADVOCATE SERVICE, https://www.taxpayeradvocate.irs.gov/get-help/taxpayer-rights/.\\n9\\t\\nSee National Taxpayer Advocate 2020 Annual Report to Congress 105-106 (Most Serious Problem: Correspondence \\nExams: Taxpayers Encounter Unnecessary Delays and Difficulties Reaching an Accountable and Knowledgeable \\nContact for Correspondence Audits), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/\\nARC20_MSP_07_Correspondence.pdf. See also IRS, Joint Operations Center (JOC), Snapshot Reports: Product Line Detail (week \\nending Apr. 22, 2023). As of the week ending April 22, 2023, the Wage and Investment (W&I) Exam phone line reflected a fiscal \\nyear Level of Service (LOS) of 42.4 percent.\\n\",\n \"20\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\nIn FY 2022, correspondence audits continued to produce the lowest agreement rate (20.8 percent), the \\nhighest no-response rate (41.6 percent), and the highest volume of cases assessed by default (20.4 percent).10 \\nThe IRS has implemented technology to aid taxpayers in the correspondence audit experience such as \\ncustomer callback, Taxpayer Digital Correspondence, and the introduction of the Documentation Upload \\nTool – technology tools that allow taxpayers to request a call back rather than waiting on hold and to \\nelectronically submit documentation. The IRS, however, continues to refrain from interjecting any additional \\nhuman interactions that could serve to assist, educate, and engage taxpayers during the correspondence \\naudit process, and taxpayers are not assigned a specific point of contact responsible for their audit. Increased \\ntaxpayer engagement could lead to increased audit agreement rates, reduced taxpayer burden, and reduced \\nIRS resources associated with revisiting completed audits. Instead, the volume of unagreed correspondence \\naudit cases remains high and continues to necessitate the use of costly downstream resolution actions that \\ninclude audit reconsiderations, appeals, and litigation. These cases also frequently require the involvement \\nof additional offices such as the IRS’s Office of Chief Counsel, the Independent Office of Appeals, IRS \\nCollections, and TAS.11\\nThe IRS must do more to increase taxpayer correspondence audit participation and minimize the delays and \\nburdens associated with its current processes. High no-response, unagreed, and correspondence audit default \\nrates are particularly concerning because a high percentage of the taxpayers subjected to correspondence audits \\nhave total positive incomes below $50,000.12 Many of these low-income taxpayers claim the Earned Income \\nTax Credit and will not receive their credit until the conclusion of the audit. Appropriate correspondence \\naudit customer service is necessary to increase taxpayer participation in the audit process, build trust, and \\nengage taxpayers, particularly low-income taxpayers who frequently lack representation and must rely solely \\non the IRS for audit assistance.13\\nObjective 3 for FY 2024 – TAS will work with the IRS to improve taxpayer correspondence \\naudit participation and agreement and default rates.\\n•\\t Activity 1: Participate on IRS cross-functional teams designed to analyze IRS procedures and other \\nfactors contributing to correspondence audit low response, low agreement, and high default rates.\\n•\\t Activity 2: Develop strategies from cross-functional team analysis for IRS consideration and \\nimplementation.\\n•\\t Activity 3: Via cross-functional team participation, advocate for increased human interaction, \\nincreased education, increased ease and access to taxpayer assistance, and improved service levels on the \\nIRS’s Wage and Investment (W&I) Correspondence Exam assistance telephone line.\\n10\\t\\nIRS, Compliance Data Warehouse (CDW), Automated Information Management System Closed Case Data, FY 2022 (Mar. 2023). \\nCorrespondence audits include audits closed by campus tax examiners in either the W&I or Small Business/Self-Employed \\nOperating Divisions.\\n11\\t\\nSee National Taxpayer Advocate 2022 Annual Report to Congress 174, 187 (Most Litigated Issues), https://www.taxpayeradvocate.\\nirs.gov/wp-content/uploads/2023/01/ARC22_MostLitigatedIssues.pdf. Similar to previous years, in FY 2022, 78 percent of the \\ncases petitioned were the product of an audit or review conducted via correspondence.\\n12\\t\\nSee National Taxpayer Advocate 2020 Annual Report to Congress 102-118 (Most Serious Problem: Correspondence Exams: \\nTaxpayers Encounter Unnecessary Delays and Difficulties Reaching an Accountable and Knowledgeable Contact for \\nCorrespondence Audits), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_07_Correspondence.pdf.\\n13\\t\\nId.\\n\",\n \"21\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\n4.\\t IMPLEMENT SYSTEMIC FIRST TIME ABATEMENT BUT ALLOW SUBSTITUTION OF \\nREASONABLE CAUSE\\nThe IRS generally offers taxpayers who are subject to failure-to-file, failure-to-pay, or failure-to-deposit \\npenalties an administrative first time abatement (FTA) of those penalties, provided that taxpayers are in \\ncompliance and have not utilized FTA within the last three years.14 This administrative waiver is applied after \\na manual review generally triggered by a request from the taxpayer for either reasonable cause relief or FTA.15 \\nThe IRS is considering, and TAS supports, systemically applying the FTA as a means of promoting fairness \\nand reducing burdens for both taxpayers and the IRS.\\nTAS recommends that the IRS apply FTA automatically when it evaluates a given taxpayer for the three \\ncovered penalties. The IRS would program its system so that when taxpayers filed their returns, the system \\nwould determine eligible taxpayers and grant FTA without the need for taxpayers to request relief. Ineligible \\ntaxpayers would receive a penalty and an opportunity to request relief based upon reasonable cause. As things \\nstand now, FTA is generally only granted where taxpayers affirmatively request penalty relief or where the IRS \\nhas some other reason to review for FTA eligibility.16 One of the equitable benefits of a systemic FTA, by \\ncontrast, is that it is accessible to everybody, regardless of their level of sophistication. This will result in an \\nequitable application of the administrative waiver. Additionally, because the IRS’s computer system would \\nautomatically apply the systemic FTA, the IRS can impact the broadest possible range of eligible taxpayers \\nwhile decreasing personnel costs associated with the program.\\nThe increased reach of systemic FTA is well illustrated by looking to data from tax year 2021. In that year, \\nthe IRS granted the FTA to approximately 200,000 taxpayers with respect to the failure-to-file, failure-to-\\npay, and failure-to-deposit penalties.17 In comparison, TAS analysis shows that a systemic FTA would have \\nwaived penalties for approximately 4.5 million taxpayers.18 Another way of looking at the data is to consider \\nthe number of FTA waivers as a percentage of the total taxpayers assessed failure-to-file, failure-to-pay, and \\nfailure-to-deposit penalties. Under the current policy, the IRS abated approximately two percent of these \\npenalties due to FTA, while under a systemic process, TAS estimates that the IRS would abate 50 percent.19 \\nAll of the additional taxpayers who would benefit from systemic FTA are already eligible for FTA; they are \\nsimply missing out on relief because they do not know to ask for it. In the upcoming year, TAS will continue \\nto encourage IRS decision-makers to make the policy changes and resource allocations the program needs to \\nmove forward.\\nThe IRS applies FTA, when available, prior to considering reasonable cause relief.20 This ordering rule, which \\nis a matter of IRS policy, is applied despite the circumstance that reasonable cause is established by statute and \\nis intended for situations where the taxpayer exercised ordinary business care and prudence.21 Even where \\na taxpayer has reasonable cause, FTA supersedes that relief, thereby eliminating access to FTA for the next \\n14\\t\\nInternal Revenue Manual (IRM) 20.1.1.3.3.2.1, First Time Abate (FTA) (Mar. 29, 2023) (providing an administrative waiver from \\nfailure-to-file penalties under IRC §§ 6651(a)(1), 6698(a)(1), or 6699(a)(1), failure-to-pay penalties under IRC § 6651(a)(2) and \\nIRC 6651(a)(3), and failure-to-deposit penalty under IRC § 6656). See also IRS, Penalty Relief Due to First Time Abate or \\nOther Administrative Waiver, https://www.irs.gov/payments/penalty-relief-due-to-first-time-abate-or-other-administrative-\\nwaiver#eligible (last visited May 22, 2023).\\n15\\t\\nIRM 20.1.1.3.3.2.1(3), First Time Abate (FTA) (Mar. 29, 2023). IRS personnel can apply FTA unilaterally if they identify taxpayer \\neligibility on their own initiative.\\n16\\t\\nTaxpayers who have requested relief for other reasons may also receive FTA, and if a taxpayer is eligible for FTA relief after all \\nother account discrepancies have been corrected, then the IRS will apply FTA to the remaining penalty. IRM 20.1.1.3.3.2.1(16), First \\nTime Abate (FTA) (Mar. 29, 2023).\\n17\\t\\nIRS, CDW, Individual Master File for Tax Year 2021 Returns (Mar. 2023).\\n18\\t\\nId.\\n19\\t\\nId. The actual number of taxpayers eligible for FTA will vary depending on whether the taxpayer is in payment compliance at the \\ntime of the request. Additionally, not all FTA eligibility requirements could be tested.\\n20\\t IRM 20.1.1.3.3.2.1(12), First Time Abate (FTA) (Mar. 29, 2023).\\n21\\t\\nIRC §§ 6651(a), 6656(a), 6698(a), 6699(a); Treas. Reg. § 301.6651-1(c)(1).\\n\",\n \"22\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\nthree years.22 To address this situation, TAS has proposed allowing taxpayers who receive FTA and who also \\nhave a good case for reasonable cause relief to apply for reasonable cause in lieu of the FTA, thus preserving \\nFTA eligibility for future years. TAS refers to this mechanism as “reasonable cause substitution.” The IRS is \\nphilosophically resistant to such a policy change and has also indicated that it might not be a feasible option \\ndue to programming limitations. TAS will continue to pursue communication with the IRS in this area and \\nexplore ways of moving forward.\\nObjective 4 for FY 2024 – TAS will collaborate with IRS stakeholders to implement \\nsystemic FTA in conjunction with recharacterized reasonable cause relief.\\n•\\t Activity 1: Provide IRS decision-makers with support via a white paper and follow-up conversations \\nfor allocating the requisite information technology funding and moving forward with systemic FTA.\\n•\\t Activity 2: Conduct a meeting with the IRS Office of Servicewide Penalties aimed at reaching \\nagreement regarding the desirability and feasibility of allowing substituted reasonable cause relief.\\n5.\\t REDUCE BURDEN ON TAXPAYERS APPLYING FOR AN INDIVIDUAL TAXPAYER \\nIDENTIFICATION NUMBER\\nThe IRS continues to rely on a paper-based system for processing applications for Individual Taxpayer \\nIdentification Number (ITIN) applications.23 Like other paper processing systems at the IRS, processing \\nof paper ITIN applications is subject to backlogs.24 Backlogs harm taxpayers in a variety of ways, including \\ndelayed refunds and disallowance of claimed tax benefits.25 When the IRS experiences backlogs processing \\nITIN applications and paper returns, it can delay taxpayer refunds for months. Taxpayers with expired \\nITINs can experience further delays in processing their tax returns.26 Because some state agencies calculate \\nbenefits based on family size, as reported on a tax return, ITIN delays may impact benefits. If a taxpayer has \\nan eligible dependent but is unable to obtain an ITIN for the dependent, it may result in a reduction of state \\nbenefits, increasing taxpayer burden.\\nIn its SOP\\n, the IRS expressed intentions to modernize the ITIN process and expand services for ITIN holders \\nand international taxpayers but did not provide any details.27 To prevent unnecessary delays, encourage \\nvoluntary compliance, and reward these individuals for doing the right thing by filing U.S. tax returns, the \\nNational Taxpayer Advocate recommended the IRS develop and implement a procedure that allows applicants \\n22\\t IRM 20.1.1.3.6.1, RCA and First Time Abate (FTA) Consideration (Mar. 29, 2023).\\n23\\t An ITIN is a unique tax processing number the IRS issues to individuals who need to file a return or have a federal tax reporting \\nobligation but who do not have and are not eligible for a Social Security number from the Social Security Administration. See \\nIRC § 6109; Treas. Reg. § 301.6109-1. All ITIN applications, including renewals, must include a U.S. federal tax return unless the \\ntaxpayer meets an exception to the filing requirement. New applicants must apply with a paper tax return if they do not meet one \\nof the narrow exceptions.\\n24\\t See, e.g., National Taxpayer Advocate Fiscal Year 2023 Objectives Report to Congress 23-24 (Systemic Advocacy Objective: \\nRestore Tax Benefits That Were Disallowed Due to Individual Taxpayer Identification Number Renewal Processing Delays), \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/06/JRC23_SAO_SystAdvObjs.pdf; National Taxpayer Advocate \\n2022 Annual Report to Congress 34-44 (Most Serious Problem: Processing Delays: Paper Backlogs Caused Refund Delays \\nfor Millions of Taxpayers), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_01_Processing-\\nDelays.pdf.\\n25\\t See National Taxpayer Advocate Fiscal Year 2023 Objectives Report to Congress 23-24 (Systemic Advocacy Objective: \\nRestore Tax Benefits That Were Disallowed Due to Individual Taxpayer Identification Number Renewal Processing Delays), \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/06/JRC23_SAO_SystAdvObjs.pdf. When non-citizens seek U.S. \\ncitizenship, immigration authorities view compliance with U.S. tax laws favorably. See, e.g., 8 U.S.C. § 1427(a); 8 C.F.R. § 316.10; \\nAbuhekal v. U.S. Citizenship & Immigr. Servs., 2011 WL 2600709, at *5 (D. Minn. June 30, 2011) (“Timely payment of taxes supports \\na finding of good moral character…. Conversely, failure to file or make timely payment of taxes may support a finding of a lack of \\ngood moral character”) (internal citations omitted).\\n26\\t See Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number (Nov. 2021).\\n27\\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\\n\",\n \"23\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\nto apply for an ITIN throughout the year and submit alternate proof of a filing requirement other than an \\nannual tax return.28\\nTaxpayers must file Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for \\nor renew an ITIN.29 The IRS does not offer a way to electronically file (e-file) Form W-7 so taxpayers have \\nno option other than to file on paper. The application must be supported by original documents, such as a \\nbirth certificate or passport, or copies of original documents that have been certified by the issuing agency that \\nestablish, for example, the taxpayer’s alien status and identity, foreign status, and residency.30 Taxpayers may \\nmail their Form W-7 and required documents directly to the IRS or receive in-person assistance through an \\nAcceptance Agent (AA).31 Taxpayers may also make an appointment at a designated IRS Taxpayer Assistance \\nCenter (TAC), which can verify original documents and submit verified copies of those documents to the IRS \\nITIN Unit, allowing the immediate return of documents to the taxpayer.32\\nAnother important option that allows taxpayers, including those residing outside of the United States, to \\napply for an ITIN and retain their identification documents is Certifying Acceptance Agents (CAAs). CAAs \\nare AAs authorized to verify original documentation and certified copies of the documentation from the \\nissuing agency for primary and secondary applicants and their dependents.33 As of May 11, 2023, there are \\n7,192 AAs and CAAs in the United States and 347 in 46 countries outside the United States, including 120 \\nin Canada.34 Beginning August 15, 2022, the IRS imposed a moratorium on the Acceptance Agent Program. \\nThe moratorium is scheduled to expire in Summer 2023, but the IRS has not provided an exact date.35 The \\nIRS also plans to launch an online portal for AAs and CAAs to submit applications and complete Form W-7 \\napplications. The availability of a robust network of CAAs will reduce the need for taxpayers who need an \\nITIN to comply with their U.S. tax obligations to surrender important documents for seven to 11 weeks.36\\nObjective 5 for FY 2024 – TAS will work with the IRS to identify problems and suggest \\nchanges to ITIN processing that will reduce delays negatively impacting taxpayers.\\n•\\t Activity 1: Collaborate on cross-functional teams with the IRS to modernize the ITIN process and \\nexpand services for ITIN holders and international taxpayers as referenced in the IRS’s IRA SOP\\n.\\n•\\t Activity 2: Work with the IRS to develop and implement a procedure prior to the 2024 filing season \\nthat allows all applicants to apply for an ITIN throughout the year by submitting proof of a filing \\nrequirement.\\n•\\t Activity 3: Collaborate on cross-functional teams with the IRS in the development and rollout of an \\nonline portal for AAs and CAAs to submit applications and complete Form W-7 applications.\\n28\\t See Erin M. Collins, Most Taxpayers Needing a New ITIN Are Prohibited From Filing Electronically, Causing Unnecessary \\nRefund Delays, NATIONAL TAXPAYER ADVOCATE BLOG (Feb. 6, 2023), https://www.taxpayeradvocate.irs.gov/news/\\nnta-blog-most-taxpayers-needing-a-new-itin-are-prohibited-from-filing-electronically-causing-unnecessary-refund-delays/.\\n29\\t Spouses and dependents are not eligible for an ITIN or renewal of an ITIN unless they are claimed for an allowable tax benefit, or \\nthey file their own return.\\n30\\t IRC § 6109(i)(2); Treas. Reg. § 301.6109-1(d)(3)(iii).\\n31\\t\\nTreas. Reg. § 301.6109-1(d)(3)(ii), (iv). See also Instructions for Form W-7, Application for IRS Individual Taxpayer Identification \\nNumber (Nov. 2021).\\n32\\t See IRS, IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review, https://www.irs.gov/help/tac-locations-\\nwhere-in-person-document-verification-is-provided (last visited June 1, 2023).\\n33\\t CAAs cannot verify foreign military identification cards. For dependents, CAAs can only verify passports and civil birth \\ncertificates; however, they must send the original or certified copies of all other documents directly to the IRS. IRM 3.21.263.4.1, \\nAcceptance Agent (AA) or Certifying Acceptance Agent (CAA) (Jan. 16, 2020). For a list of acceptable supporting identification \\ndocument(s), see IRM 3.21.263.5.6(4), ITIN Documentation Requirements (Nov. 12, 2021).\\n34\\t See IRS, Acceptance Agent Program, https://www.irs.gov/individuals/international-taxpayers/acceptance-agent-program (last \\nvisited May 11, 2023).\\n35\\t See IRS, How to Become an Acceptance Agent for IRS ITIN Numbers, https://www.irs.gov/individuals/international-taxpayers/\\nhow-to-become-an-acceptance-agent-for-irs-itin-numbers (last visited Apr. 24, 2023).\\n36\\t See Instructions for Form W-7, Application for IRS Individual Taxpayer Identification Number (Nov. 2021). The instructions tell \\napplicants to “[a]llow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application \\nduring peak processing periods (January 15 through April 30) or if you’re filing from overseas).”\\n\",\n \"24\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\n6.\\t FORMALIZE 45-DAY RESPONSE TIME FROM ALL IRS FUNCTIONS TO \\nRECOMMENDATIONS MADE BY THE TAXPAYER ADVOCACY PANEL\\nThe Taxpayer Advocacy Panel (TAP), an independent Federal Advisory Committee to the IRS, was established \\nin 2002. TAP helps identify tax issues of importance to taxpayers and provides a taxpayer perspective to the \\nIRS on key programs, products, and services. It also serves as a focus group that makes recommendations \\nto the IRS and the National Taxpayer Advocate. Since its inception, TAP has worked with over 700 civilian \\nvolunteers who agree to dedicate 200-300 hours a year for three-year terms. The panel’s mission is to listen \\nto taxpayers, identify taxpayer issues, and make suggestions to improve IRS services. It operates under the \\nauthority of the Federal Advisory Committee Act and is guided by TAS, which provides staff to assist TAP \\nand facilitate consideration of its recommendations. During the first 20 years of TAP’s existence, it made \\nmore than 2,200 recommendations to improve the IRS’s taxpayer service, products, and procedures.37 Some \\nexamples include implementation of customer callback technology on IRS phone lines, creation of the \\ntaxpayer online portal, and various improvements to the Volunteer Income Tax Assistance program.\\nTAP submitted 201 recommendations to the IRS in 2022. Of those submitted, 133 (66 percent) were still \\nawaiting IRS response at the end of the year.38 Unlike other TAS functions, TAP does not have an established \\nprocess with the IRS Business Operating Divisions (BODs) for working the recommendations it submits. \\nTAP currently works primarily with W&I; however, as the panel continues to evolve and broaden its work to \\nadditional IRS functions, a negotiated Service Level Agreement (SLA) or standard operating procedure for \\nworking TAP recommendations is necessary to ensure TAP receives timely and complete IRS responses.\\nObjective 6 for FY 2024 – TAS will work with the IRS BODs to develop procedures for the \\nIRS in reviewing and responding to TAP recommendations, and if necessary, establish \\nsteps to reach an SLA or mutually agreed upon standard operating procedure for \\nconsidering TAP recommendations.\\n•\\t Activity 1: Review and analyze the current SLAs between TAS and BODs for working Case Advocacy \\nOperations Assistance Requests to identify best practices transferable to the recommendation process.\\n•\\t Activity 2: Review and analyze the processes used by other administrative bodies that work with the \\nIRS, such as the Internal Revenue Service Advisory Council and the Electronic Tax Administration \\nAdvisory Committee, to identify best practices.\\n•\\t Activity 3: Conduct an analysis of the current workflow processes and evaluate their effectiveness and \\ntimeliness for functional replies. TAP will look into developing a more effective post-recommendation \\ndialogue process that considers the age, priority status, and number of times a recommendation is \\ntransferred between functions.\\n7.\\t ELIMINATE SYSTEMIC ASSESSMENTS AND OFFER A FIRST TIME ABATEMENT \\nWAIVER FOR INTERNATIONAL INFORMATION RETURN PENALTIES\\nTaxpayers who have certain foreign financial interests and cross-border business activities are subject to a range \\nof U.S. reporting requirements. Many of these requirements come with significant penalty potential when a \\nfiling is late, incomplete, or inaccurate, even if the information report itself does not relate to any income. In \\nparticular, TAS is concerned about the international information return (IIR) penalty regime contained within \\nTitle 26, Subtitle F, Chapter 61, Subchapter A, Part III.39 The IRS’s position regarding these penalties is that \\n37\\t IRS, Pub. 4444, Taxpayer Advocacy Panel 2022 Annual Report 1 (Mar. 2023).\\n38\\t Id. at 8.\\n39\\t See, e.g., National Taxpayer Advocate 2020 Annual Report to Congress 119-131 (Most Serious Problem: International: The IRS’s \\nAssessment of International Penalties Under IRC §§ 6038 and 6038A Is Not Supported by Statute, and Systemic Assessments \\nBurden Both Taxpayers and the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_08_\\nInternational.pdf.\\n\",\n \"25\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\nthey are not subject to deficiency procedures and are immediately assessable, which means that taxpayers \\ndo not have access to prepayment judicial review in the U.S. Tax Court. The National Taxpayer Advocate’s \\nposition, recently corroborated by the U.S. Tax Court in Farhy v. Commissioner,40 is that these penalties \\nneither contain nor cross-reference any language authorizing the IRS to treat them as assessable.41 Instead, \\nunder Farhy, collection of these penalties would fall to the U.S. Department of Justice.42\\nMost of these penalties are assessed systemically, at the time the IRS receives a late information return, which \\ncauses substantial inequities and inefficiencies in tax administration. As an example, between processing years \\n(PYs) 2014 and 2022, there were an average of 9,800 IRC § 6038 penalties systemically assessed per year.43 \\nOf those penalties, the mean abatement rate was 69 percent per year, with a minimum rate of 48 percent \\n(as of March 2023) and a maximum rate of 88 percent.44 These systemic assessments totaled an average of \\n$354 million per year, of which $281 million was abated on average – an abatement rate of 80 percent per \\nyear by dollars.45 By contrast, the number of manual assessments averaged only 685 per year from PYs 2014 \\nto 2022, with an average abatement rate of 23 percent per year.46 In terms of dollars, the average aggregate \\nmanual penalty assessment per year was $36 million, of which 19 percent was abated.47\\nThese high abatement rates demonstrate that the systemic regime burdens taxpayers with the need to provide \\ndocumentation to fight unjustified penalties approximately half the time. However, a more taxpayer-favorable \\napproach is possible. If the IRS stopped systemically assessing these penalties and Congress made them \\nsubject to deficiency procedures, taxpayers would have access to full prepayment administrative and judicial \\nreview prior to the assessment of the penalties. IIR penalties are abated for a variety of reasons, including \\nthat the underlying income tax return received the FTA waiver.48 Nevertheless, these penalties should be \\ndirectly eligible for FTA, ideally the systemic FTA, for which the National Taxpayer Advocate has broadly \\nadvocated.49 Offering an IIR-specific FTA waiver would help extend equitable treatment to taxpayers and \\nbring administrative efficiency in this area to the IRS. For example, it would ensure that taxpayers with new \\nIIR reporting obligations do not slip through the cracks simply because their underlying returns were on time \\nand are therefore not eligible for FTA.\\n40\\t Farhy v. Comm’r, 160 T.C. 6 (2023).\\n41\\t\\nThe National Taxpayer Advocate and a number of commentators have long held this position. See, e.g., Erin Collins & Garrett \\nHahn, Foreign Information Reporting Penalties: Assessable or Not?, TAX NOTES, July 9, 2018, at 211; Robert S. Horwitz, Can the \\nIRS Assess or Collect Foreign Information Reporting Penalties?, TAX NOTES, Jan. 21, 2019, at 301; Frank Agostino & Phillip J. \\nColasanto, The IRS’s Illegal Assessment of International Penalties, TAX NOTES, Apr. 8, 2019, at 261; National Taxpayer Advocate \\n2020 Annual Report to Congress 119-131 (Most Serious Problem: International: The IRS’s Assessment of International Penalties \\nUnder IRC §§ 6038 and 6038A Is Not Supported by Statute, and Systemic Assessments Burden Both Taxpayers and the IRS), \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_08_International.pdf.\\n42\\t Farhy v. Comm’r, 160 T.C. 6 (2023).\\n43\\t IRS, CDW, Individual Master File, PY 2014-2022, (Mar. 2023); IRS, CDW, Business Master File, PY 2014-2022, (Mar. 2023).\\n44\\t Id.\\n45\\t Id. We note that because of broad penalty relief provided by the IRS with respect to certain late filing penalties for 2019 and 2020 \\nreturns in Notice 2022-36, 2022-36 I.R.B. 188, we cannot differentiate which abatements were due to the broad penalty relief for \\nthose tax years, but we believe that the initiative contributed to a higher abatement rate for those years and consequently a higher \\naverage abatement rate for the period of 2014-2022.\\n46\\t IRS, CDW, Individual and Business Master File (Mar. 2023).\\n47\\t Id.\\n48\\t See, e.g., National Taxpayer Advocate 2020 Annual Report to Congress 119-131 (Most Serious Problem: International: The IRS’s \\nAssessment of International Penalties Under IRC §§ 6038 and 6038A Is Not Supported by Statute, and Systemic Assessments \\nBurden Both Taxpayers and the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2021/01/ARC20_MSP_08_\\nInternational.pdf.\\n49\\t For a more detailed discussion on this topic, see Systemic Advocacy Objective: Implement Systemic First Time Abate But Allow \\nSubstitution of Reasonable Cause, supra.\\n\",\n \"26\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\nObjective 7 for FY 2024 – TAS will advocate to end systemic assessment of international \\ninformation return penalties and to develop an FTA waiver specific to these penalties.\\n•\\t Activity 1: TAS subject matter experts will meet with the IRS to discuss the possibility of ending the \\nsystemic assessment regime for Chapter 61 IIR penalties.\\n•\\t Activity 2: TAS subject matter experts will meet with the IRS Office of Servicewide Penalties to discuss \\nthe possibility of developing an FTA waiver for Chapter 61 IIR penalties.\\n8.\\t MODERNIZE IRS PAPER PROCESSING PROCEDURES\\nSince the 2020 filing season, millions of taxpayers have experienced significant delays waiting for the IRS \\nto process paper-filed tax returns and taxpayer correspondence.50 The unprecedented paper processing and \\nrefund issuance delays caused taxpayers to experience financial hardship and confusion regarding the status \\nof their cases and filings. During the final months of 2022, the IRS made substantial strides in reducing \\nthe backlog of paper-filed tax returns. Despite this progress, the IRS still started Filing Season 2023 with \\nsignificant paper inventories, including an inventory of about 4.9 million pieces of taxpayer correspondence \\nand about 1.5 million amended returns.51 The IRS ended Filing Season 2023 with a similar inventory of \\npaper taxpayer correspondence (about five million) and about 3.4 million amended returns (an increase of \\nnearly 127 percent).52\\nThe IRS relies on outdated manual practices to process paper-filed tax returns, amended returns, and paper \\ncorrespondence. In its IRA SOP\\n, the IRS indicated plans to “scan and digitalize all incoming paper forms, \\nreturns, and communications.”53 Implementation of scanning technology and digitalization will modernize \\npaper processing procedures and reduce taxpayer burden by decreasing processing times and refund \\nturnaround times. As part of the IRS’s Digital Intake scanning initiative, the IRS began scanning some forms, \\nincluding Forms 940, 941, and 1040.54\\nObjective 8 for FY 2024 – TAS will work with the IRS as it implements plans to modernize \\npaper processing procedures to streamline the processing of paper-filed returns and \\ncorrespondence.\\n•\\t Activity 1: Monitor the IRS implementation of scanning technology and digitalization to process \\npaper-filed IRS forms and correspondence and make administrative recommendations, as needed, to \\nminimize taxpayer burden.\\n50\\t National Taxpayer Advocate 2022 Annual Report to Congress 34-48 (Most Serious Problem: Processing Delays: Paper Backlogs \\nCaused Refund Delays for Millions of Taxpayers), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_\\nMSP_01_Processing-Delays.pdf.\\n51\\t\\nIRS, W&I, Status of Unopened Mail and Backlog Inventory (Dec. 30, 2022) (showing data as of Dec. 23, 2022); Email from W&I \\n(Jan. 3, 2023) (on file with TAS).\\n52\\t IRS, W&I, Wage and Investment Inventory Report (Apr. 29, 2023) (as of Apr. 22, 2023).\\n53\\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 22 (Apr. 2023).\\n54\\t The IRS also has two scanning initiatives underway: Digital Intake with Lockbox and Digital Intake with Industry Partners. IRS \\nNews Release IR 2023-41, IRS Begins New Digital Initiative; Form 940 Scanning Process Off to Strong Start; Other Forms to Start \\nSoon (Mar. 8, 2023).\\n\",\n \"27\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\n9.\\t CONTINUE TO PROPOSE SIMPLIFICATION OF THE TAX CODE AND IRS \\nPROCEDURES TO REDUCE TAXPAYER COMPLIANCE BURDEN\\nThe complexity of the U.S. tax laws and IRS procedures burdens taxpayers and negatively impacts voluntary \\ncompliance. Due to such complexity, preparing and filing tax returns is time-consuming and often involves \\ncostly tax return preparation fees. Individual taxpayers who claim social benefits through the tax system \\nand small businesses face significant burdens trying to follow the rules. The Internal Revenue Code (the \\nCode) has many antiquated provisions that do not reflect modern life with changing family structures and \\nevolving business models. Simplifying the Code and eliminating complexities in the IRS’s procedures would \\nreduce taxpayer compliance burdens by making it easier for taxpayers to understand their filing and payment \\nobligations, and it would also make it easier for the IRS to administer the tax laws. Thus, simplification is \\nessential to the integrity of the U.S. tax system and will enhance voluntary compliance.\\nObjective 9 for FY 2024 – TAS will continue to propose legislative and administrative \\nchanges to reduce taxpayer compliance burdens by making the process of preparing and \\nfiling tax returns less complicated.\\n•\\t Activity 1: Through public-facing communications, such as discussions in the Annual Report to \\nCongress, Objectives Report to Congress, National Taxpayer Advocate blogs, and congressional \\ntestimony and speeches, if applicable, recommend that the IRS enhance the online account system \\nto provide taxpayers broader access and the ability to download their wage and income transcript \\ninformation in time to prepare their tax returns.\\n•\\t Activity 2: Provide training to Local Taxpayer Advocates on simplification-related legislative proposals \\nin the Purple Book and encourage them to discuss these proposals with congressional members and \\nstaff during their outreach events.\\n•\\t Activity 3: Explore ways to simplify the Earned Income Tax Credit to increase taxpayer compliance \\nand reduce burden and make any necessary administrative and legislative recommendations.\\n•\\t Activity 4: Monitor the IRS rollout of taxpayer guidance, education, and compliance efforts for \\nForms 1099-K, Payment Card and Third Party Network Transactions, provided to small businesses for \\nthe payment of income received through third-party payment systems, with particular focus on the \\nresulting level of taxpayer confusion, math error notices, and audit notices.\\n10.\\tIMPROVE IRS HIRING, RECRUITMENT, AND TRAINING STRATEGIES\\nOn April 6, 2023, the IRS unveiled its SOP55 in response to the additional funding provided in the IRA \\nsigned into law in August 2022. In this plan, the IRS stated in broad terms that it plans to “implement fast, \\nstreamlined hiring processes that address challenges known today” and “use data to match candidates to the \\nright jobs.”56 It also stated that the IRS seeks to “create hiring and training programs to build a data-savvy \\nworkforce… to serve taxpayers and meet mission goals more effectively.”57 TAS welcomes these efforts and \\nhopes that they will come to fruition soon.\\nUntil it implements this plan, the IRS will continue to experience significant challenges with timely \\nrecruiting, hiring, and training employees to effectively carry out its mission. As illustrated in the National \\nTaxpayer Advocate 2022 Annual Report to Congress, Direct-Hire Authority (DHA) has improved the time \\n55\\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\\n56\\t Id. at 106.\\n57\\t Id. at 114.\\n\",\n \"28\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\nit takes to hire new employees, but the timeframes have not improved much for non-DHA position hires.58 \\nTAS encourages the IRS to continue to request that Congress and the Office of Personnel Management \\nprovide the IRS DHA and additional hiring flexibilities. To reduce delays in the hiring process attributable \\nto personnel security and background checks, the IRS has brought on contractors to assist with this effort \\nand has procured WebABIS, which will automate some of the Personnel Security work. They are working \\nwith IRS Information Technology on developing a timeline for implementation.59 Automation should \\nstreamline the process and reduce manual workload. Additionally, the IRS needs to reduce employee turnover \\nrates to better improve employee retention rates, especially among younger age employees. Finally, the IRS \\nshould invest in IRS University (IRSU) by providing a dedicated operational budget for implementation and \\noperationalization of the program.\\nObjective 10 for FY 2024 – TAS will continue to advocate for improvements in IRS hiring, \\nrecruitment, employee retention, and employee training processes.\\n•\\t Activity 1: Recommend strategies to improve the efficiency and proficiency of hiring actions and \\nrecruitment efforts by human resources personnel, including virtual recruitment events.\\n•\\t Activity 2: Request that the IRSU implementation team better communicate with all operating \\ndivisions and functions.\\n•\\t Activity 3: Explore potential improvements to IRS employee retention strategies to recommend to \\nthe IRS.\\n11.\\t IMPROVE TAXPAYER ACCESS TO TELEPHONE AND FACE-TO-FACE ASSISTANCE\\nTaxpayers and tax professionals rely on the ability to reach an IRS employee for account actions and answers \\nto their inquiries. During 2022, prior and current year processing backlogs caused the demand for telephone \\nand in-person service to remain high while customer service levels remained unacceptably low.60 Despite \\nits efforts to increase staffing and implement technology to improve the customer experience, the IRS did \\nnot staff TACs to meet taxpayers’ needs, and only 13 percent of the calls to IRS telephone lines reached live \\nassistance.61\\nTAS has historically recommended the IRS increase TAC office staffing and improve telephone customer \\nservice, a goal the IRS sought to achieve during the 2023 filing season.62 Though the IRS increased staffing \\nand made progress on its commitment to increase telephone service, it must also devote adequate resources \\n58\\t National Taxpayer Advocate 2022 Annual Report to Congress 59, 64 (Most Serious Problem: IRS Hiring and Training: Weaknesses \\nin the Human Capital Office’s Hiring, Recruitment, and Training Programs Are Undermining the IRS’s Efforts to Achieve Appropriate \\nStaffing to Meet Taxpayer Needs), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_03_\\nRecruitment.pdf.\\n59\\t Conversation with Human Capital Office (Apr. 11, 2023) (on file with TAS).\\n60\\t National Taxpayer Advocate 2022 Annual Report to Congress 74-87 (Most Serious Problem: Telephone and In-Person Service: \\nTaxpayers Continue to Experience Difficulties and Frustration Obtaining Telephone and Face-to-Face Assistance to Resolve Their \\nTax Issues and Questions), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_04_Telephone.pdf.\\n61\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot, Enterprise Total (week ending Sept. 30, 2022). “Enterprise total” refers to \\nall calls across all IRS phone lines; National Taxpayer Advocate 2022 Annual Report to Congress 74-87 (Most Serious Problem: \\nTelephone and In-Person Service: Taxpayers Continue to Experience Difficulties and Frustration Obtaining Telephone and \\nFace-to-Face Assistance to Resolve Their Tax Issues and Questions), https://www.taxpayeradvocate.irs.gov/wp-content/\\nuploads/2023/01/ARC22_MSP_04_Telephone.pdf.\\n62\\t National Taxpayer Advocate 2021 Annual Report to Congress 66-75 (Most Serious Problem: Telephone and In-Person Service: \\nTaxpayers Face Significant Challenges Reaching IRS Representatives Due to Longstanding Deficiencies and Pandemic \\nComplications), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/01/ARC21_MSP_03_Telephone.pdf; Erin M. \\nCollins, Update on IRS Progress in Working Through Its Backlog of Paper-Filed Tax Returns and Correspondence, NATIONAL \\nTAXPAYER ADVOCATE BLOG (Nov. 10, 2022), https://www.taxpayeradvocate.irs.gov/news/nta-blog-update-on-irs-progress-in-\\nworking-through-its-backlog-of-paper-filed-tax-returns-and-correspondence-part-3/; see IRS, Pub. 5530, Budget in Brief Fiscal \\nYear 2023, at 11-12 (Mar. 2022). The budget requests additional resources for Taxpayer Services to increase the FY 2023 LOS \\ntarget to 85 percent.\\n\",\n \"29\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\ntoward return and correspondence processing.63 Customer service representatives (CSRs) divide their time \\nbetween two key roles during the filing season: (1) answering calls and (2) assisting with the processing of \\namended returns and paper correspondence. They can’t do both at the same time so it’s essentially a zero-sum \\ngame. CSRs answering the telephones aren’t processing taxpayer correspondence, and CSRs processing \\nreturns or taxpayer correspondence aren’t answering the telephones. If the IRS assigns too many CSRs to the \\ntelephone lines to increase telephone service, it risks creating a new processing backlog.\\nThe IRS should prioritize working through the carryover of prior year and current year unprocessed amended \\nreturns and correspondence. And, with the increase in business amended returns and correspondence, \\nthe IRS should reallocate and train more CSRs on business returns and issues. Processing delays directly \\ntranslate to refund delays and are a big driver of telephone and TAC office demand. Although the IRS should \\naccomplish both – elimination of backlogs and a high percentage of calls answered – a balanced approach is \\nnecessary. The IRS should not aim to achieve the highest level of telephone service if it comes at the cost of \\ncreating processing backlogs.\\nTaxpayers can be significantly impacted by IRS processes and the way the IRS uses its resources. In addition \\nto its hiring and technology initiatives, the IRS must also explore opportunities to alter processes that \\nunnecessarily result in increased telephone call volume and TAC office visits. Currently, taxpayers seeking \\nTAC office assistance are required to first call the IRS’s struggling TAC appointment line, a process that \\nincreases call volume, limits TAC appointments due to telephone service constraints, and creates additional \\nburden for taxpayers. Similarly, taxpayers unable to complete Taxpayer Protection Program (TPP) identity \\nverification online or by telephone (a process implemented to combat identity theft) must authenticate in \\nperson at one of the IRS’s TAC offices. This process not only adds to TAC office visits but also increases call \\nvolume from taxpayers who must first schedule the necessary TAC office appointments by telephone.\\nThe IRS should provide taxpayers with options. Electronic appointment scheduling, alternative TPP \\nverification options, expanded virtual appointment services, and extended TAC office hours would reduce \\ntelephone calls and TAC office volume while significantly improving the taxpayer experience.\\nObjective 11 for FY 2024 – TAS will work with the IRS to improve taxpayer access to \\ntelephone and in-person assistance.\\n•\\t Activity 1: Monitor telephone service and amended return and correspondence inventories with an \\nemphasis on business returns and issues.\\n•\\t Activity 2: Promote expanded TAC hours of operation and provide staffing support to Taxpayer \\nExperience Day and Community Assistance Visit events.\\n•\\t Activity 3: Support Low Income Taxpayer Clinic participation, TAS assistance as needed, or other TPP \\nidentity verification actions that will promote higher levels of TPP telephone service and increased \\ntaxpayer service location options.\\n63\\t IRS, JOC, Snapshot Reports: Enterprise Snapshot, Accounts Management (AM) (planning period, week ending Apr. 22, 2023). The \\nWeekly Enterprise AM report reflected an LOS of 85.23 percent.\\n\",\n \"30\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\n12.\\tINCREASE ACCESSIBILITY AND IMPROVE FUNCTIONALITY OF DIGITAL SERVICES \\nFOR INDIVIDUAL AND BUSINESS TAXPAYERS AND TAX PROFESSIONALS\\nWhen taxpayers can quickly communicate with the IRS to resolve issues and receive answers to their questions \\nsimply and securely, it has a positive effect on the taxpayer experience, which in turn raises taxpayers’ overall \\nsatisfaction and trust in the IRS. TAS held focus groups during the 2022 IRS Tax Forums to gather ideas \\nfrom tax professionals about taxpayers’ needs and preferences for online services. Participants expressed \\nfeeling frustrated, exasperated, disappointed, and angry with their inability to effectively communicate with \\nthe IRS.64 A 2022 TAS research report compared online accounts and the digital services available on IRS.gov \\nto more than 41 state taxing authority websites and the Canadian, Australian, and United Kingdom’s taxing \\nauthority websites.65 The report identified three areas where the IRS website lacks features commonly found \\non other taxing authority websites: 1) full online filing options; 2) the ability to receive and respond to most \\nnotices online; and 3) robust in-person and digital contact options.66 In addition to serving the needs of \\ntaxpayers, tools that enable taxpayers to digitally communicate and transmit documents will reduce demand \\nfor phone service and paper processing – two service channels in which the IRS has struggled to provide \\nquality service.67\\nOnline Account for Individuals\\nSince the IRS introduced Online Account in 2016, user volume has grown slowly, as has functionality. \\nOnline Account allows individual taxpayers to view basic account information and arrange payments, and \\n19 notices are currently available for taxpayers to view and download.68 The IRS plans to add six additional \\nnotices before the end of July 2023.69 About 20 million unique users accessed their Online Account in 2022. \\nThe IRS prioritized offering payment options in the development of Online Account, and taxpayers made \\n6.25 million payments worth $42.8 billion through Online Account in 2022.70\\nOnline Account lacks one-stop access to digital services and capabilities, essential to improving the taxpayer \\nself-service experience and access. The IRS “has prioritized 72 additional notices” for inclusion into Online \\nAccount in FY 2024.71\\nTax Pro Account for Tax Professionals\\nThe IRS introduced Tax Pro Account in 2021 for use by tax professionals. It allows tax professionals to \\nperform limited functions, such as initiating a representation authorization and viewing a client transcript. \\nThese limited features have limited user growth; there have only been 10,835 completed power of attorney \\nrequests since the tool launched in July 2021.72 Practitioners want to request, receive, and terminate a power \\n64\\t National Taxpayer Advocate 2022 Annual Report to Congress 222-242 (Research Report: A Review of Online Accounts and Web \\nServices Offered by U.S. State and Foreign Country Taxing Authorities), https://www.taxpayeradvocate.irs.gov/wp-content/\\nuploads/2023/01/ARC22_CA_Online-Accounts.pdf.\\n65\\t Id.\\n66\\t Id.\\n67\\t National Taxpayer Advocate 2022 Annual Report to Congress 90-103 (Most Serious Problem: Online Access for Taxpayers \\nand Tax Professionals: Inadequate Digital Services Impede Efficient Case Resolution and Force Millions of Taxpayers to Call or \\nSend Correspondence to the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_05_Online-\\nAccess.pdf.\\n68\\t IRS response to TAS information request (May 2, 2023).\\n69\\t Id.\\n70\\t IRS response to TAS information request (Nov. 1, 2022).\\n71\\t\\nNational Taxpayer Advocate 2022 Annual Report to Congress 90-103 (Most Serious Problem: Online Access for Taxpayers \\nand Tax Professionals: Inadequate Digital Services Impede Efficient Case Resolution and Force Millions of Taxpayers to Call or \\nSend Correspondence to the IRS), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_05_Online-\\nAccess.pdf; IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 52 (Apr. 2023).\\n72\\t IRS response to TAS information request (May 2, 2023) (as of Apr. 22, 2023).\\n\",\n \"31\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\nof attorney through Tax Pro Account without the need for their client to establish their own online account.73 \\nTax professionals should have the ability to access each of their client’s accounts in one location for ease \\nof assisting clients with IRS issues, as requested by participants in the Tax Forum focus groups.74 Because \\npractitioners are key to a successful tax administration, the IRS should move quickly in this space.\\nBusiness Online Account\\nThe IRS expects to launch an early version of Business Online Account (BOLA) during 2023; however, it \\nwill only have basic functionality that will allow business taxpayers to make and view tax payments, view \\ntax balance(s) due, and manage business information on a profile page.75 The IRS SOP describes numerous \\nfeatures, including several TAS has recommended, that could be available in the near future (2024-2026), \\nsuch as reminders explaining tax credits and deductions for which a taxpayer may be eligible, chatbot and \\ncallback features, refund tracking, and real-time alerts about return errors with the ability to fix the errors \\nonline.76 These features would make BOLA a highly useful tool to attract new users.\\nIn-Person Identity Proofing\\nThe IRS must ensure the security of taxpayer data when offering access to sensitive taxpayer data. Taxpayers \\ncan have difficulty completing the identity proofing process required for Online Account access for many \\nreasons, including having unacceptable documents or being former victims of identity theft. The IRS \\nSOP described success as “credentialing service providers for identity-proofing expanded, more services \\nmade available to authenticated taxpayers, and access expanded for certain types of taxpayers, such as ITIN \\n[Individual Taxpayer Identification Number] holders and international taxpayers” but did not provide specific \\ndates for implementation.77 The IRS must maintain the security of taxpayer information but also strive to \\nimprove the taxpayer experience for those who need additional assistance accessing online tools. The IRS is \\nlaunching an in-person innovation study to offer alternatives for in-person identity proofing and obtaining \\ncredentials for future access to IRS online applications that require secure access.78\\nObjective 12 for FY 2024 – TAS will work with the IRS to improve access to digital tools for \\nindividual and business taxpayers and tax professionals.\\n•\\t Activity 1: Provide recommendations for the development, rollout, and education supporting digital \\nservices or products relating to individual and business taxpayers and tax professionals.\\n•\\t Activity 2: Recommend TAS be recognized as an interested business partner during the development, \\nimplementation, education, and upgrades of taxpayer-facing digital services and products and be \\ngranted an opportunity to provide input throughout each process.\\n•\\t Activity 3: Provide recommendations for the development of an in-person identity proofing process \\nfor taxpayers to obtain credentials for future access to IRS online applications that require identity \\nproofing.\\n73\\t National Taxpayer Advocate 2022 Annual Report to Congress 222-242 (Research Report: A Review of Online Accounts and Web \\nServices Offered by U.S. State and Foreign Country Taxing Authorities), https://www.taxpayeradvocate.irs.gov/wp-content/\\nuploads/2023/01/ARC22_CA_Online-Accounts.pdf.\\n74\\t\\nId.\\n75\\t\\nIRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 27 (Apr. 2023); IRS response to TAS information request \\n(May 2, 2023).\\n76\\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan 27 (Apr. 2023).\\n77\\t\\nId. at 44.\\n78\\t IRS, Authentication, Authorization, and Access Executive Government Board (Apr. 27, 2023).\\n\",\n \"32\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\n13.\\tIMPROVE TAX RETURN PROCESSING BY ELIMINATING BARRIERS TO E-FILING\\nTaxpayers who file paper returns are subject to return processing delays, longer refund delivery times, and \\npotential transcription errors made by IRS employees as they manually enter return information into IRS \\nsystems. Transcription errors can also trigger unwarranted compliance actions, which lead to unnecessary \\ncorrespondence and increased work for both the taxpayer and the IRS. During FY 2024, TAS will continue \\nworking with the IRS to remove obstacles to electronic filing (e-filing) and improve the frequency with which \\nindividuals and businesses e-file.\\nE-file rates by individual and business taxpayers are generally high. During PY 2022, over 90 percent of \\nindividual taxpayers e-filed;79 over 13 million individual paper returns were filed in 2022.80 Almost 70 percent \\nof businesses e-filed.81 The IRS’s administrative efficiency and the well-being of taxpayers require that the IRS \\nsuccessfully implement strategies to increase these e-filing rates. Taxpayers choose to paper file for a variety \\nof reasons. For example, security concerns may lead some taxpayers to paper file. The IRS can allay those \\nfears by educating taxpayers on how the IRS protects their data while also explaining the benefits of e-filing. \\nExpanding software into languages beyond English will improve accessibility to taxpayers not comfortable \\nwith the English language. The IRS may also need to provide additional training and support to make e-file \\na comfortable option for taxpayers who have minimal digital literacy skills. High-quality e-file options that \\naddress the needs of all taxpayers will streamline the filing process, encourage compliance, and help prevent \\nthe future paper return backlogs that bedevil the IRS.\\nOne of the IRA initiatives is to prioritize digitalization technology to allow taxpayers to transmit documents \\nand IRS forms that are currently ineligible for e-filing. Investment in this technology will enable more \\ntaxpayers to e-file. TAS will continue to monitor this progress and provide recommendations during the \\nexecution of this initiative to expand e-file access to taxpayers, regardless of the forms they are attaching.82\\nMany individual taxpayers use commercial tax return preparation software. Overall, this software is effective, \\nbut it does occasionally carry hidden costs and varying functionality, depending on the product of choice. \\nThe IRS should continue working with the Free File Alliance to ensure that eligible taxpayers have the option \\nof high-quality commercial tax return preparation software for free and to increase public awareness of this \\nprogram through search engine optimization and improved IRS publicity.83 One step that would help \\ntaxpayers e-file more smoothly would be to provide them with downloadable copies of their tax information \\nthat they can upload to the software product of their choosing.\\nWhere e-filing rates are concerned, the biggest opportunity for improvement exists with respect to businesses. \\nJust over 30 percent of all business returns are still paper-filed, along with 42 percent of all employment tax \\nreturns.84 The reasons for these lower e-file rates vary; some taxpayers simply are in the habit of paper filing \\nthese returns, and others object to the additional costs required to e-file, which for employment tax returns \\ncan only be done through a payroll provider.85 If the IRS enabled employment tax returns to be e-filed \\n79\\t These numbers reflect the e-file rates for PY 2022. IRS, Filing Season Statistics Weekly Report (week ending Dec. 31, 2022).\\n80\\t IRS, Filing Season Statistics Weekly Report (week ending Nov. 26, 2022).\\n81\\t\\nIRS, Filing Season Statistics Weekly Report (week ending Dec. 31, 2022).\\n82\\t See National Taxpayer Advocate 2022 Annual Report to Congress 104, 108 (Most Serious Problem: E-File and Free File: E-Filing \\nBarriers and the Absence of a Free, Easy-to-Use Tax Software Option Cause Millions of Taxpayers to Continue to File Paper Tax \\nReturns), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_06_FilingDelays.pdf.\\n83\\t See Memorandum from Staff of the Permanent Subcomm. on Investigations, to the Senate Comm. on Homeland Sec. and \\nGovernmental Affairs (June 9, 2020), https://www.carper.senate.gov/wp-content/uploads/archives/PSI%20Staff%20Memo_\\nFree%20File.pdf (last visited May 23, 2023).\\n84\\t IRS, Filing Season Statistics Weekly Report (week ending Dec. 31, 2022).\\n85\\t See National Taxpayer Advocate 2022 Annual Report to Congress 104-115 (Most Serious Problem: E-File and Free File: E-Filing \\nBarriers and the Absence of a Free, Easy-to-Use Tax Software Option Cause Millions of Taxpayers to Continue to File Paper Tax \\nReturns), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_06_FilingDelays.pdf.\\n\",\n \"33\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\ndirectly with the agency, as is the case for Forms 1099, the e-file rates for these types of returns would likely \\nimprove.\\nAs mandated by the IRA, the IRS recently released its report on the feasibility of establishing an agency-run, \\nfree, direct e-file tool.86 The report identifies taxpayer interest in the establishment of such a system but \\nacknowledges operational challenges and complexities that it would have to overcome. These obstacles, \\nhowever, are not insignificant, and considering the IRS’s aggressive SOP\\n,87 applying the necessary resources \\nin 2024 may require prioritization over other necessary improvements and modernization efforts. The IRS \\nwill need to address the impact of its direct file tool’s inability to file state tax returns and potential negative \\nconsequences to state tax authorities. Additionally, it will need to build configuration-driven software; \\nupdate the software to keep pace with tax law changes; and ensure taxpayer information is private, secure, and \\nprotected from fraud. The IRS will also need to devote substantial customer service and support for its e-file \\ntool.88 While the feasibility of a free, direct e-file tool is still open to question, TAS will work with the IRS to \\nprovide comment and recommendations.\\nObjective 13 for FY 2024 – TAS will collaborate with the IRS to identify and implement \\nstrategies for increasing e-file rates for individual and business taxpayers.\\n•\\t Activity 1: Meet with the IRS to discuss the feasibility of providing taxpayers with access via an \\nonline account to their tax information in a downloadable format that taxpayers can upload to the \\ntax return software of their choice. Explore and consider the benefits and burdens of a legislative \\nrecommendation to move up the March 15 information e-filing deadline that would allow the IRS to \\ninclude Form 1099 information in a taxpayer’s online account earlier in the filing season.\\n•\\t Activity 2: Form a working group with the IRS to develop strategies for removing barriers, both \\nbehavioral and systemic, that contribute to the decision of many business and individual taxpayers to \\npaper file.\\n•\\t Activity 3: Meet with representatives of the Free File Alliance to better understand the offerings and \\nmake recommendations to the IRS about how to improve the Free File webpage on IRS.gov so that \\ntaxpayers have access to high-quality information about their free tax return filing options.\\n•\\t Activity 4: Work with the IRS as it continues to explore building an agency-run, free, direct e-file tool \\nfor taxpayers and provide comments.\\n14.\\tIMPROVE IRS TRANSPARENCY\\nTransparency, including providing taxpayers with accessible information, is key to a fair and effective tax \\nsystem that relies on voluntary compliance through self-assessment. Taxpayers, tax professionals, and \\nCongress are entitled to clear communication, timely information, and increased access to IRS operations, \\nprocedures, and legal and administrative positions to build trust and voluntary compliance.\\nSeveral recent situations affecting the IRS have reinforced the importance of transparency to taxpayers: \\n(1) a commitment of increased funding to the IRS through the IRA;89 (2) delays in issuing refunds for tax \\nyears 2021 and 2022 due to a backlog in processing returns; and (3) backlogs in processing other forms \\nand correspondence. Although the IRS provides taxpayers with some easily accessible information, there \\nis room for improvement. For example, on April 6, 2023, the IRS issued the IRA SOP\\n,90 which provides a \\nuseful roadmap as to how the IRS plans to use IRA funds, but the report is light on details. The IRS needs \\n86\\t IRA, Pub. L. No. 117-169, § 10301(1)(B), 136 Stat. 1818, 1832 (2022).\\n87\\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\\n88\\t IRS, Pub. 5788, IRS Report to Congress: Inflation Reduction Act § 10301(1)(B) IRS-Run Direct E-File Tax Return System 20 \\n(May 2023).\\n89\\t IRA, Pub. L. No. 117-169, § 10301(1)(B), 136 Stat. 1818, 1832 (2022).\\n90\\t IRS, Pub. 3744, IRS Inflation Reduction Act Strategic Operating Plan (Apr. 2023).\\n\",\n \"34\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\nto provide regular updates about what enhancements to services, technology, and other operations it will \\nmake, when it will implement them, and how it will measure their success. One key aspect of demonstrating \\ntransparency is the IRS providing stakeholders an opportunity to work with it on its transformation and to \\ncomment throughout this process.\\nDuring the past two years, the IRS has provided taxpayers scant information regarding the status of its \\nbacklogs and its progress in working through them. During this time, the National Taxpayer Advocate \\nrecommended and the IRS agreed to create a dashboard providing information to taxpayers about its overall \\nstatus in working through these backlogs – especially the backlog in processing returns.91 The IRS does \\nprovide information about processing of returns on its website, but this information is not in an easy-to-read \\nformat, and taxpayers must visit multiple sections of the webpage to get a complete picture of where the IRS \\nstands in processing tax returns. TAS will continue to advocate for the IRS to provide taxpayers with more \\nspecifics regarding the processing of their returns and any refunds and the status of IRS processing of returns, \\nforms, and correspondence more generally.\\nObjective 14 for FY 2024 – TAS will continue to advocate for the IRS to be fully transparent \\nand provide specific details as to how it uses the additional funds appropriated through \\nthe IRA, the level of detail it provides to taxpayers regarding delays on its Where’s \\nMy Refund? tool, and the status of processing of returns, forms, collection notices, \\ncorrespondence, and other relevant data.\\n•\\t Activity 1: Encourage the IRS to make all plans transparent to the public, including specific deadlines \\nas to when it will meet objectives, metrics that will allow for the evaluation of outcomes, and regular \\nupdates on its objectives and milestones.\\n•\\t Activity 2: Regularly review the information provided to the public on the IRS’s processing of returns, \\nforms, and correspondence to ensure this information is accurate, complete, and available on IRS.gov. \\nAdditionally, TAS will continue to encourage the IRS to give taxpayers more details on the processing \\nof returns and any refunds.\\n•\\t Activity 3: Use internal meetings, blogs, and Reports to Congress to encourage the IRS to provide \\ntaxpayers information that is accessible and set forth in an easy-to-understand format.\\n15.\\tIDENTIFY DATA TO SUPPORT MINIMUM COMPETENCY STANDARDS FOR PAID \\nRETURN PREPARERS OF FEDERAL TAX RETURNS\\nTaxpayers and the tax system depend heavily on the ability of return preparers to prepare accurate tax \\nreturns.92 Taxpayers are ill-equipped to navigate the complicated tax laws and must seek the assistance \\nof return preparers to prepare and file their tax returns. For example, 54 percent of tax year (TY) 2021 \\nindividual income tax returns were prepared by a return preparer through March 2023.93\\nAnyone can hold themselves out to be a return preparer. Return preparers without professional credentials \\nare not required to pass any competency tests or take any educational courses on tax return preparation, and \\nthey are not subject to any ethical rules. Low-income and elderly taxpayers are particularly vulnerable to \\nharm caused by incompetent or unscrupulous non-credentialed paid return preparers. For example, of the \\n2020 individual income tax returns with Schedule EIC (Form 1040), Earned Income Credit, prepared by a \\n91\\t\\nNational Taxpayer Advocate 2021 Annual Report to Congress, TAS Recommendations and IRS Responses, MSP #4, \\nhttps://www.taxpayeradvocate.irs.gov/news/directory-entry/2021-msp-04-transparency-and-clarity/.\\n92\\t National Taxpayer Advocate 2022 Annual Report to Congress 128-140 (Most Serious Problem: Return Preparer Oversight: \\nTaxpayers Are Harmed by the Absence of Minimum Competency Standards for Return Preparers), https://www.taxpayeradvocate.\\nirs.gov/wp-content/uploads/2023/01/ARC22_MSP_08_RtnPrepOversight.pdf.\\n93\\t IRS, CDW, Individual Returns Transaction File Table (IRTF) TY 2021 (Mar. 2023).\\n\",\n \"35\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\npaid return preparer, 79 percent were prepared by non-credentialed paid return preparers.94 Further, of those \\nprepared returns with Schedule EIC that were subject to audit, over 92 percent of the total audit adjustments \\n(in dollars) occurred on returns prepared by non-credentialed paid return preparers.95 To protect taxpayers \\nfrom the harm caused by untrained or unscrupulous paid return preparers, it is crucial that Congress provide \\nthe IRS the authority to impose minimum competency standards on paid return preparers.\\nObjective 15 for FY 2024 – TAS will continue to advocate for the need to provide the IRS \\nauthority to impose minimum competency standards on paid return preparers of federal \\ntax returns.\\n•\\t Activity 1: Meet with congressional members and staff throughout the year, including at TAS’s \\nCongressional Affairs Program conference, to discuss the Purple Book legislative recommendation \\nauthorizing the IRS to establish minimum competency standards for paid return preparers.\\n•\\t Activity 2: Conduct research to identify additional statistical data supporting the need for minimum \\ncompetency standards for paid return preparers.\\n16.\\tIMPROVE THE STAFFING AND CULTURE OF THE IRS INDEPENDENT OFFICE OF \\nAPPEALS\\nA review by the IRS Independent Office of Appeals (Appeals) represents taxpayers’ last, and often best, chance \\nto settle their cases administratively within the IRS. However, case delays, inflexible policies, inexperienced \\nAppeals Officers (AOs), and a perceived lack of independence are hampering this process.96 A timely appeal \\nin a fair and unbiased forum, carrying the perception and reality of independence, is an essential aspect of \\ntaxpayer rights and quality tax administration. During FY 2024, TAS will continue working with Appeals as \\nit attempts to address its staffing and training issues and better safeguard its independence.\\nAppeals has struggled with increasing cycle times97 for years: from FY 2017 to FY 2022, cycle times have \\nincreased 103 percent, and this trend was already occurring before the COVID-19 pandemic exacerbated \\nexisting inefficiencies.98 Appeals’ overall staffing fell by approximately 40 percent from FY 2010 to FY 2017, \\nwhich has left remaining personnel overwhelmed with heavy caseloads and, at the same time, cost Appeals \\nsubstantial expertise.99 A case arriving at Appeals sits for approximately 48 days before Appeals even assigns \\nit to an AO; during that interim period, taxpayers have no point of contact who can update them about the \\nstatus of their cases.100 Appeals has been working hard to reverse these trends, and they do seem to be slowing, \\nbut it will take a significant effort to bring staffing levels back up and cycle times back down, as well as to \\nprovide training and experience for their new employees.\\nWhile Appeals can address these issues over time, it can and should deal more directly and expeditiously with \\nthose policies that cause taxpayers to question the office’s objectivity. Appeals must be free from interference \\nor influence from other parts of the IRS, including examination and collection functions. Appeals must have \\nthe authority, real and perceived, to make independent decisions without fear of retribution or retaliation and \\nmust be transparent with taxpayers about the basis for those decisions.\\n94\\t IRS, CDW, IRTF TYs 2018-2021; IRS, CDW, Preparer Tax Identification Number Table TYs 2018-2021; IRS, CDW, Audit Information \\nManagement System Table TYs 2018-2021 (Sept. 2022).\\n95\\t Id.\\n96\\t National Taxpayer Advocate 2022 Annual Report to Congress 141-156 (Most Serious Problem: Appeals: Staffing Challenges \\nand Institutional Culture Remain Barriers to Quality Taxpayer Service Within the IRS Independent Office of Appeals), \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_09_Appeals.pdf.\\n97\\t “Cycle time” refers to the amount of time between Appeals opening and closing a case.\\n98\\t IRS response to TAS information request (Aug. 24, 2022); IRS response to TAS request for fact check (Nov. 25, 2022).\\n99\\t Government Accountability Office (GAO), GAO-18-6549, Tax Administration: Opportunities Exist to Improve Monitoring and \\nTransparency of Appeal Resolution Timeliness 22 (2018), https://www.gao.gov/assets/gao-18-659.pdf.\\n100\\t IRS response to TAS information request (Aug. 24, 2022).\\n\",\n \"36\\nTaxpayer Advocate Service\\nTAS Systemic Advocacy Objectives\\nCurrently, at the conclusion of some cases, Appeals will draft an Appeals Case Memorandum (ACM), which \\nsets forth the reasoning for and implications of the settlement.101 Appeals sends the ACM to Compliance, and \\non some occasions, Appeals will hold a post-settlement conference with Compliance as well.102 Appeals does \\nnot give taxpayers access to the ACM or the post-settlement conference, even though they specifically address \\nthe taxpayer’s own case. TAS will keep pressing Appeals to provide taxpayers with the ACMs whenever they \\nare drafted and to invite taxpayers to post-settlement conferences, even if in the capacity of an observer.\\nIn addition to providing taxpayers with clear and concise explanations of Appeals decisions, Appeals should \\nwork with the IRS to help ensure that tools, such as coordination of issues and the designation of cases for \\nlitigation, are used in only the most essential of situations. As a practical matter, these mechanisms limit \\nthe discretion of assigned AOs and can be extremely frustrating for taxpayers and practitioners. Rather than \\nreceiving the unbiased and objective case review they seek, taxpayers are left with the impression that their \\ncases are being controlled, and sometimes decided by, the same institution with which they have already \\ndisagreed. This perceived lack of independence also arises when AOs invite Counsel and Compliance to \\nparticipate in large-case Appeals conferences. Appeals can facilitate this participation, even against the wishes \\nof taxpayers. In FY 2024, TAS will continue to urge Appeals to revise this practice to better fulfill its role as \\nan independent decision-maker.\\nObjective 16 for FY 2024 – TAS will advocate for improvements and increased \\nindependence within Appeals.\\n•\\t Activity 1: TAS-Appeals liaisons will hold a meeting with Appeals to advocate for providing taxpayers \\nwith the ACMs whenever they are drafted and inviting taxpayers to post-settlement conferences, even \\nif in the capacity of an observer.\\n•\\t Activity 2: TAS-Appeals liaisons will hold a meeting with Appeals to reiterate to Appeals the negative \\nimpact on independence of including Counsel and Compliance in Appeals conferences without \\ntaxpayer consent.\\n•\\t Activity 3: TAS-Appeals liaisons will hold a meeting with Appeals to encourage Appeals to collect \\nand analyze data, such as settlement percentages and cycle times, that it can use to create fair and \\ntransparent Appeals policies and to ensure that these policies are consistently applied.\\n•\\t Activity 4: TAS subject matter experts will offer to review Appeals’ IRMs and training materials to \\nassess potential recommendations for improving Appeals’ independence.\\n•\\t Activity 5: TAS-Appeals liaisons will hold a meeting with Appeals to encourage Appeals to provide \\nservice to the taxpayer in a reasonable timeframe and to give TAS cases priority.\\n17.\\t REDUCE COMPLIANCE BARRIERS FOR OVERSEAS TAXPAYERS\\nOverseas taxpayers face numerous and significant challenges complying with their U.S. tax obligations.103 \\nThis population of taxpayers includes U.S. citizens and resident aliens residing abroad in addition to foreign \\nindividuals and businesses with U.S.-source income or operations. The challenges these taxpayers face include \\ndifficulty understanding applicable tax laws, meeting their filing and payment obligations, accessing online \\nresources, and interacting with the IRS. For example, overseas taxpayers face barriers in obtaining Taxpayer \\nIdentification Numbers, electronically filing tax and information returns, and receiving mailed correspondence \\nfrom the IRS. Moreover, there is only one telephone line for taxpayers abroad, and it is not toll-free. To \\nprotect taxpayer rights and improve voluntary compliance for this population, it is essential that the IRS \\n101\\t IRM 8.6.2.2, Introduction to Appeals Case Memos (ACMs) (Aug. 17, 2017).\\n102\\t IRM 8.1.10.4.1.4, Post-Settlement Conferences (June 21, 2012).\\n103\\t National Taxpayer Advocate 2022 Annual Report to Congress 157-173 (Most Serious Problem: Overseas Taxpayers: Taxpayers \\nOutside of the United States Face Significant Barriers to Meeting Their U.S. Tax Obligations), https://www.taxpayeradvocate.irs.\\ngov/wp-content/uploads/2023/01/ARC22_MSP_10_Overseas.pdf.\\n\",\n \"37\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Systemic Advocacy Objectives\\nimprove customer service options for international taxpayers, reduce barriers for them to meet their filing and \\npayment obligations, and minimize the burdens imposed on this population by enforcement procedures.\\nObjective 17 for FY 2024 – TAS will identify compliance barriers for overseas taxpayers \\nand make administrative recommendations to minimize the burdens imposed on this \\npopulation.\\n•\\t Activity 1: Review content on IRS.gov directed at U.S. taxpayers residing or doing business overseas \\nand provide specific suggestions to the IRS about how to improve that content, including filing \\nand paying taxes from abroad; dealing with foreign tax issues such as the foreign tax credit, foreign \\nearned income exclusion, and reporting requirements for foreign financial accounts and foreign assets; \\nutilizing online accounts or other tools; and resolving tax disputes to make content more transparent \\nand useful to taxpayers living abroad.\\n•\\t Activity 2: Meet with representatives and stakeholders for international taxpayers to better understand \\nthe challenges they face in complying with their U.S. tax obligations and make administrative \\nrecommendations to reduce such compliance burdens.\\n•\\t Activity 3: Review Internal Revenue Manual provisions and IRS correspondence products to identify \\ncircumstances where the IRS should revise its procedures to provide international taxpayers additional \\ntime to respond.\\n\",\n \"Taxpayer Advocate Service\\n38\\nTITLE\\nA fundamental component of TAS’s mission is to protect taxpayer rights and help taxpayers (e.g., individuals, \\nbusiness owners, and exempt organizations) resolve tax-related issues they could not resolve on their own \\nthrough normal IRS channels. Our Case Advocates work directly with taxpayers or their representatives \\nby identifying issues, researching solutions, and advocating within the IRS on behalf of taxpayers to resolve \\nthe issues. TAS also identifies potential challenges and larger systemic problems that may affect a specific \\ngroup of taxpayers or taxpayers at large and works proactively with the IRS to alleviate unnecessary burden \\nfor taxpayers. Our goal is to continuously improve our internal processes and advocacy efforts to work more \\nefficiently and effectively for taxpayers.\\n1.\\t BROADEN RELATIONSHIPS WITH TAXPAYERS THROUGH PROACTIVE OUTREACH\\nMany taxpayers may face financial hardships, experience economic burdens due to IRS action or inaction, \\nor have difficulty resolving their issues directly with the IRS and need a helping hand. TAS is their safety \\nnet to resolve these issues. TAS assists taxpayers in resolving problems with the IRS through our casework \\nand outreach. Our casework not only resolves issues for individuals and businesses but also provides TAS \\nthe opportunity to keep a pulse on current tax issues facing taxpayers and the IRS’s response to these issues, \\nand affords us the ability to continuously make recommendations to resolve or prevent issues. In addition to \\nour casework, TAS uses data analytics to identify trends and develop outreach products and events that raise \\nawareness about common tax issues.\\nTAS’s relationships with internal and external stakeholders are critical to the success of our outreach. Between \\nOctober 1, 2022, and March 31, 2023, TAS leveraged our relationships with stakeholders to complete 1,083 \\ncommunity events and 250 Problem Solving Days.1 Our Local Taxpayer Advocates (LTAs) partnered with \\nIRS Customer Assistance, Relationships, and Education; professional organizations; Low Income Taxpayer \\nClinics; Taxpayer Advocacy Panel volunteers; local congressional offices; radio stations; homeless shelters; \\nlocal housing authorities; domestic violence shelters; the Salvation Army; libraries; high schools; colleges; \\nuniversities; legal aid providers; and veterans-service organizations to inform taxpayers and practitioners about \\nTAS services, eligibility for valuable tax credits, taxpayer rights, available tax resources, and how to address \\n1\\t\\nData obtained from TAS Outreach Database (Mar. 31, 2023). Problem Solving Days provide TAS the opportunity to meet with \\ntaxpayers and their representatives to discuss unresolved IRS tax issues and provide education on the Taxpayer Bill of Rights, tax \\nbenefits and credits, and emerging issues.\\nTAS CASE ADVOCACY AND OTHER BUSINESS OBJECTIVES\\n\",\n \"39\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Case Advocacy and Other Business Objectives\\nunresolved tax issues. In addition, our LTAs participated in community resource fairs to raise awareness about \\nTAS and assisted taxpayers in resolving problems with the IRS. Through our casework, TAS observed that \\ntaxpayers continue to suffer the residual effects of service interruptions and processing delays brought on by \\nCOVID-19 and continuously worked with our IRS counterparts to make recommendations throughout the \\nyear that mitigated the effects.\\nIn fiscal year (FY) 2024, we aspire to broaden our relationships with underserved communities who face \\nsignificant barriers when engaging with the IRS and who are suffering from financial hardships or systemic \\nissues. Our focus on underserved populations will primarily include Native American communities, members \\nof the military, taxpayers with disabilities, taxpayers with limited English proficiency, low-income taxpayers, \\ntaxpayers living in rural communities, taxpayers living abroad, and the elderly. Every LTA and their local \\noffice will examine their community’s unique needs to develop an initiative that will focus their outreach \\nefforts on a specific underserved population within their community. We will utilize real-time products to \\nensure equity by informing taxpayers about TAS services, tax law, and procedural changes. In FY 2024, TAS \\nwill help taxpayers resolve IRS issues through our partnerships with the IRS, including events such as the \\nSaturday Taxpayer Experience Days. During these Taxpayer Experience Days, taxpayers can discuss their \\ntax issues with an IRS or TAS employee who will help taxpayers resolve issues, understand their rights, and \\nunderstand their eligibility for refundable credits.\\nIn support of expanding TAS outreach endeavors, TAS commissioned an in-depth study of current outreach \\nplans and activities to identify new and innovative ways to partner with internal and external stakeholders \\nto better serve taxpayers and their representatives. The results will inform and direct our future outreach \\nstrategies and activities to educate and support underserved communities and emerging issues.\\nObjective 1 for FY 2024 – TAS will continue using proactive outreach to broaden \\nrelationships with taxpayers.\\n•\\t Activity 1: Develop and communicate simple, customer-centric information to taxpayers about \\nemerging tax issues, trends, and benefits.\\n•\\t Activity 2: Partner with the IRS during Saturday Taxpayer Experience Days to assist taxpayers facing \\nfinancial hardships or adverse impacts resulting from IRS action or inaction.\\n•\\t Activity 3: Collaborate with internal and external stakeholders to expand our local offices’ presence \\nwithin underserved communities.\\n•\\t Activity 4: Increase awareness of the TAS website and self-help resources through outreach and \\nsocial media.\\n2.\\t OPTIMIZE THE EXPERIENCE OF TAS CUSTOMERS\\nAssisting taxpayers is the core of everything we do in TAS and is the heart and soul of our employees. \\nThroughout the year, we adjust the way we do business depending on the needs of taxpayers. Although some \\ntaxpayers prefer traditional methods of communication (e.g., phone and mail), many want TAS to provide \\ndigital services like those provided by the private sector. In response to customer feedback, in FY 2023, \\nTAS adopted digital service options and expanded taxpayers’ ability to determine their eligibility for TAS \\nservices electronically via their mobile device or computer and completed testing of a functionality known \\nas the Documentation Upload Tool (DUT). DUT is a digital solution that allows taxpayers and/or their \\nrepresentatives to submit case-related documents to TAS using a mobile device or computer through a secure \\nportal. Due to the success of this DUT pilot, we are optimizing our customers’ experience by expanding \\nthis tool to all congressional offices and tax professionals so they may submit case-related documents to their \\nassigned TAS office digitally.\\n\",\n \"40\\nTaxpayer Advocate Service\\nTAS Case Advocacy and Other Business Objectives\\nEnhancing our customers’ experience includes providing accurate information and timely services to taxpayers \\nand their authorized third parties. In FY 2023, we made it a priority to improve taxpayers’ experience and \\nidentify opportunities to enable efficient and effective operations as we put our backlog behind us. TAS \\nanalyzed case receipts and initiated phone gating for local offices. This gating allowed TAS to provide a \\ntailored, quick response to taxpayers seeking information regarding IRS notices and tax return processing \\nrather than requiring the taxpayer to wait on hold to speak with one of our Intake Advocates. From \\nOctober 1, 2022, to March 26, 2023, 90 percent of taxpayers selected one of the tailored messages instead \\nof requesting to speak with a TAS Intake Advocate.2 In addition, TAS launched a virtual assistant on our \\nwebsite, which expanded self-help channels for taxpayers. The TAS virtual assistant is a chatbot that provides \\na guided path to TAS web content. In FY 2023, the chatbot assisted taxpayers in evaluating their eligibility \\nfor TAS services. In FY 2024, TAS will continue to conduct a trend analysis of case receipts and utilize the \\nTAS virtual assistant and phone gating to provide the most up-to-date information to our customers. TAS \\nwill also expand the TAS virtual assistant to include tax topics and hyperlinks where taxpayers can launch \\na specific topic’s web page for more information. TAS will dedicate resources to examine current policies, \\nprocedures, available digital services, and our case management system to streamline our services. TAS \\nwill start a pilot for using email as an additional avenue of communication with taxpayers. Our goal is to \\nexpand our customer-centric approach and eliminate parts of our processes that hinder advocacy and pose \\nunnecessary administrative burdens.\\nObjective 2 for FY 2024 – TAS will optimize the experience of our customers.\\n•\\t Activity 1: Analyze case receipts and use phone messaging options to efficiently address common tax \\nissues taxpayers face.\\n•\\t Activity 2: Assess case processing guidance and TAS’s case management system to identify efficiencies, \\nstreamline case processing, and reduce inefficiencies.\\n•\\t Activity 3: Implement efficiencies to case processing identified in assessment of case processing \\nguidance and TAS’s case management system.\\n•\\t Activity 4: Leverage technology to improve TAS’s interactions with taxpayers and their authorized \\nthird parties, from case initiation to resolution, through the development of new case communication \\npathways. This may include expansion of the TAS virtual assistant and creation of automated case \\nupdates as well as enhancements to the Systemic Advocacy Management System.\\n3.\\t CONTINUE NEGOTIATING UPDATES TO SERVICE LEVEL AGREEMENTS\\nTAS understands that time is of the essence in resolving taxpayers’ tax issues. TAS and the IRS use Service \\nLevel Agreements (SLAs), which are nationally negotiated agreements between TAS and each IRS Business \\nOperating Division (BOD) or function, that outline procedures and responsibilities for processing TAS \\ncasework when the authority to complete transactions rests outside of TAS. In FY 2023, TAS and the BODs \\ncollaborated to publish updated SLAs with the IRS Independent Office of Appeals into the Internal Revenue \\nManual (IRM) to make it easier to update and keep current moving forward.3 TAS also negotiated updates \\nto the SLA IRMs with the Tax-Exempt/Government Entities BOD, the Chief Financial Officer, and the \\nCriminal Investigation BOD.4\\n2\\t\\nData obtained from TAS Local Intake Calls Report (Apr. 29, 2023).\\n3\\t\\nSee IRM 25.30.2, Service Level Agreement Between the IRS Independent Office of Appeals and the Taxpayer Advocate Service \\n(Dec. 28, 2022).\\n4\\t\\nSee IRM 25.30.7, Service Level Agreement Between the Tax Exempt & Government Entities Division and the Taxpayer Advocate \\nService (Nov. 30, 2022); IRM 25.30.3, Service Level Agreement Between the Chief Financial Officer Division and the Taxpayer \\nAdvocate Service (Dec. 12, 2022); IRM 25.30.4, Service Level Agreement Between the Criminal Investigation Division and the \\nTaxpayer Advocate Service (Nov. 3, 2022).\\n\",\n \"41\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Case Advocacy and Other Business Objectives\\nIn FY 2024, TAS will continue to protect taxpayers’ right to quality service by redefining how TAS and the \\nIRS will resolve disagreements and obtain requisite approvals to publish updates more efficiently to the IRM \\nduring the SLA negotiation process.\\nObjective 3 for FY 2024 – TAS will continue to update existing SLAs.\\n•\\t Activity 1: Collaborate with the Large Business and International BOD and the Small Business/\\nSelf-Employed (SB/SE) BOD to replicate their SLAs into unique sections within the IRM.\\n•\\t Activity 2: Continue to negotiate with the Wage and Investment (W&I) and SB/SE BODs to \\ncentralize Operations Assistance Request routing, where practical.\\n4.\\t IDENTIFY INTAKE PROCESSING EFFICIENCIES\\nTaxpayers and authorized third parties have multiple ways to access TAS services. They can phone, fax, or \\ncorrespond with a local TAS office or TAS’s Centralized Case Intake function. They can also call the IRS and \\nNational Taxpayer Advocate toll-free phone lines, and an IRS employee can electronically refer the taxpayer or \\nauthorized third party to TAS. For most taxpayers, TAS Intake Advocates are their first point of contact. The \\nIntake Advocate works with the taxpayer and determines if they meet our case acceptance criteria. If not, the \\nIntake Advocate will provide the taxpayer with information about who they need to contact within the IRS. \\nDuring COVID-19 and the resulting IRS backlogs, TAS struggled to manage the volume of new requests for \\nTAS assistance, control the distribution of intake work across the TAS organization, and maintain adequate \\nintake resources to assist taxpayers promptly. When taxpayers were unable to reach the IRS, they turned to \\nTAS for assistance. For our challenges in timely serving taxpayers, the National Taxpayer Advocate apologizes, \\nand together with our leadership, TAS will work to improve our services so that we will be the trusted \\nadvocate for those in need. As our inventory levels are reaching manageable numbers and new technology \\ndevelops, we will continue to review our current processes to identify intake efficiencies that will improve our \\nability to timely assist taxpayers.\\nIn FY 2024, TAS will continue to protect taxpayers’ right to quality service by evaluating the TAS case intake \\nprocess to make our intake process more efficient.\\nObjective 4 for FY 2024 – TAS will continue to comprehensively analyze the intake \\nprocess with emphasis on identifying ways to enhance customer intake.\\n•\\t Activity 1: Partner with the W&I Lean Six Sigma organization to identify and map our intake process \\nsteps to improve process efficiencies and effectiveness.\\n•\\t Activity 2: Identify which efficiencies identified as part of the Lean Six Sigma evaluation should be \\nstarted and develop an implementation plan.\\n•\\t Activity 3: Identify and address the impact of COVID-19 on our work processes, including:\\n•\\t Exploring new ways to address electronic referrals of taxpayers made by IRS employees using the \\nAccounts Management System, and\\n•\\t Ensuring taxpayer referrals meeting TAS case acceptance criteria are loaded onto the Taxpayer \\nAdvocate Management Information System quickly.\\n•\\t Activity 4: Explore new technology and intake streams, such as a digital pathway for submitting \\nForm 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance \\nOrder), allowing Intake Advocates to assist the most vulnerable taxpayers at the earliest opportunity.\\n\",\n \"Taxpayer Advocate Service\\n42\\nTITLE\\nTAS conducts a variety of research to detect systemic problems, improve IRS procedures to administer \\nthe tax laws, and formulate legislative recommendations with the goal of enhancing the efficiency of tax \\nadministration and reducing taxpayer burden. TAS believes it is important for the IRS to leverage technology \\nto enable taxpayers to avail themselves of more robust digital self-service opportunities. However, the IRS \\nmust also provide effective traditional services to taxpayers, including access to the IRS through telephone, \\nin-person, mobile, and correspondence channels without long wait times. A significant portion of the \\nfunding provided to the IRS through the Inflation Reduction Act (IRA) will provide the funding necessary to \\noffer taxpayers both additional digital services and more responsive traditional services.1 \\nTAS’s fiscal year (FY) 2023 research projects on IRS online accounts and the high non-response rate to \\ncorrespondence audits may continue into FY 2024.2 TAS plans to begin five additional research studies in \\nFY 2024.\\n1.\\t STUDY IRS INITIATION OF THE TWO-YEAR BAN FOR CLAIMING THE EARNED \\nINCOME TAX, ADDITIONAL CHILD TAX, AND AMERICAN OPPORTUNITY TAX \\nCREDITS TO ENSURE THE PROTECTION OF TAXPAYER RIGHTS\\nThe IRC authorizes the IRS to ban taxpayers from claiming certain refundable credits (the Earned Income Tax \\nCredit (EITC), the Additional Child Tax Credit (ACTC), or the American Opportunity Tax Credit (AOTC)) \\nfor two years if it determines that the taxpayer claimed the credit recklessly or with intentional disregard of \\nrules and regulations.3 The IRS is required to establish that the taxpayer claimed these credits intentionally \\ndisregarding the required eligibility rules for the indicated credit. TAS has looked at this issue twice in the \\npast, publishing results in the National Taxpayer Advocate’s 2013 and 2019 Annual Reports to Congress.4 \\n1\\t\\nAn Act to Provide for Reconciliation Pursuant to Title II of S. Con. Res. 14 (commonly referred to as the “Inflation Reduction Act \\nof 2022”), Pub. L. No. 117-169, 136 Stat. 1818 (2022).\\n2\\t\\nTAS continues to study taxpayer needs and preferences for IRS online account services as well as the authentication requirements \\nthat taxpayers believe they can successfully complete to establish these accounts. We also continue to explore why so many \\ntaxpayers never respond to IRS correspondence audits and what steps the IRS might take to improve the response rate.\\n3\\t\\nIRC §§ 32(k)(1)(B)(ii), 24(g)(1)(B)(ii), and 25A(b)(4)(A)(ii)(II).\\n4\\t\\nNational Taxpayer Advocate 2013 Annual Report to Congress 103-115 (Most Serious Problem: Earned Income Tax Credit: \\nThe IRS Inappropriately Bans Many Taxpayers from Claiming EITC), https://www.taxpayeradvocate.irs.gov/wp-content/\\nuploads/2020/08/2013-ARC_VOL-1_S1-MSP-9.pdf; National Taxpayer Advocate 2019 Annual Report to Congress vol. 2, at 239-256 \\n(Research Studies: Study of Two-Year Bans on the Earned Income Tax Credit, Child Tax Credit, and American Opportunity Tax \\nCredit), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/ARC19_Volume1_TRRS_02_EITCban.pdf).\\nTAS RESEARCH OBJECTIVES\\n\",\n \"43\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Research Objectives\\nAlthough the IRS’s administration of the two-year bans showed some increased adherence with the internal \\nprocedures for imposing the ban designed to ensure that it meets the statutory requirements, our most recent \\nreview of a sample of two-year ban cases still found significant problems, including:5\\n•\\t In 53 percent of the cases, required managerial approval for imposing the ban was not secured;\\n•\\t In 82 percent of the cases, the IRS did not adequately explain to the taxpayer why the ban was \\nimposed, as required;\\n•\\t In 61 percent of the cases in which the auditor was required to speak to the taxpayer before imposing \\nthe ban, no such conversation took place; and\\n•\\t In 54 percent of the cases in which taxpayers submitted documents, it appeared from the documents \\nsubmitted that the taxpayers believed they qualified for the credit.\\nThis FY 2024 study will again review the IRS’s recent imposition of these two-year bans to determine how \\noften the IRS is complying with the requirements necessary to impose the bans.\\nObjective 1 for FY 2024 – TAS will determine how often the IRS is meeting its procedural \\nguidance for implementing bans preventing a taxpayer from claiming EITC, ACTC, or AOTC \\nfor two years and report the results to the National Taxpayer Advocate.\\n•\\t Activity 1: Analyze IRS data to determine the number of two-year bans the IRS imposed.\\n•\\t Activity 2: Determine how often the IRS imposed bans even though the taxpayer did not participate \\nin the audit or mail to the taxpayer was undeliverable.\\n•\\t Activity 3: Determine how often the IRS fails to follow its own internal procedures for implementing \\ntwo-year bans for claiming EITC, ACTC, or AOTC.\\n2.\\t STUDY TAXPAYERS WHO DO NOT RESPOND TO IRS LETTERS REQUESTING \\nIDENTITY AND RETURN VERIFICATION\\nIn 2021, the IRS estimated that its identity theft filters prevented it from releasing about $1.6 billion of \\nillegitimate refunds.6 While the IRS originally selected 4.1 million returns as suspected to involve identity \\ntheft, it subsequently determined that 55 percent were false detections.7 Each year, TAS receives numerous \\ninquiries from legitimate taxpayers who never received their refunds because the IRS had suspended \\nprocessing the return, suspecting it was a product of identity theft. Oftentimes, the taxpayer claims to have \\nnot received the IRS letter containing the notification about the suspended refund return and informing the \\ntaxpayer to verify their identity and the return before the IRS can complete processing of the return. In other \\ncases, taxpayers’ circumstances prevented them from contacting the IRS, and considerable time elapsed before \\nthe taxpayers inquired about the refund.\\nThe IRS presumes identity thieves submitted all suspected illegitimate returns if taxpayers do not respond \\nto the suspended refund return notice.8 However, when examining the accounts of these suspended refund \\nreturns, TAS finds that the taxpayer often files a refund return in the following year, which the IRS allows, \\nsuggesting that the frozen return was legitimate. Some taxpayers have indicated to TAS that they never \\nreceived an IRS notice about suspension of the refund return, while other taxpayers may be afraid to respond \\n5\\t\\nNational Taxpayer Advocate 2019 Annual Report to Congress vol. 2, at 239-256 (Research Studies: Study of Two-Year Bans on \\nthe Earned Income Tax Credit, Child Tax Credit, and American Opportunity Tax Credit), https://www.taxpayeradvocate.irs.gov/\\nwp-content/uploads/2020/08/ARC19_Volume1_TRRS_02_EITCban.pdf.\\n6\\t\\nAll returns where at least 204 days have elapsed since the letter was mailed requesting the taxpayer authenticate his or her \\nidentity are presumed illegitimate returns and removed from the Individual Returns Transaction File (IRTF). IRS, Identity Theft \\n(IDT) and Integrity & Verification Operations (IVO) Performance Report (Dec. 2022).\\n7\\t\\nIRS, Wage and Investment Business Performance Review First Quarter FY 2023, at 13 (Feb. 2023).\\n8\\t\\nAll returns where at least 204 days have elapsed since the letter was mailed requesting the taxpayer authenticate his or her \\nidentity are presumed illegitimate returns and removed from the IRTF. IRS, IDT and IVO Performance Report (Dec. 2022).\\n\",\n \"44\\nTaxpayer Advocate Service\\nTAS Research Objectives\\nto the IRS or presume the IRS disallowed the refund for some other reason.9 The study will attempt to \\nquantify the number of suspended refund returns without a taxpayer response that are legitimate, the amount \\nof legitimate refunds the IRS did not pay out, and why the taxpayer never responded to the IRS notice.\\nObjective 2 for FY 2024 – TAS will provide a report to the National Taxpayer Advocate \\nestimating the volume and amount of legitimate tax year (TY) 202010 refund returns still \\nheld by the IRS because of taxpayer non-response with a goal of advocating for the IRS to \\nimplement additional procedures to release legitimate refund claims to taxpayers.\\n•\\t Activity 1: Estimate the number and amount of likely legitimate refund returns the IRS still has \\nsuspended.\\n•\\t Activity 2: Estimate the number and amount of legitimate TY 2020 refund returns the IRS is holding \\nby contacting a sample of these taxpayers to determine if they can successfully show their TY 2020 \\nrefund claim was valid.\\n3.\\t ASSESS THE ACCESSIBILITY OF PARTICIPATION IN TAX PROGRAMS DESIGNED \\nTO IMPROVE THE ECONOMIC CIRCUMSTANCES OF TAXPAYERS AND THEIR \\nCHILDREN AS WELL AS THE BARRIERS TO PARTICIPATION IN THESE PROGRAMS\\nIn conjunction with another taxpayer rights agency, TAS will measure access to programs designed to assist \\nfinancially struggling taxpayers and their children, such as the EITC or ACTC. The study will explore the \\ntypes of barriers to access taxpayers faced, whether the barriers are more prevalent among certain demographic \\ngroups, and steps the IRS could initiate to reduce or eliminate these barriers. TAS plans to conduct a \\nnationwide survey of affected individuals about their awareness of these tax benefits and their willingness to \\nengage with the IRS to receive these benefits. The survey will also address digital literacy and accessibility, \\npreference of service delivery channels, sources of tax information and assistance relating to tax benefit \\nprograms, tax return filing experiences, and dispute resolution with the IRS.\\nThe sample population will include first-time filers claiming the credits and likely eligible non-filers. Another \\npart of the survey group will be taxpayers who have claimed the EITC, ACTC, or another credit designed \\nto assist financially disadvantaged taxpayers who were recently audited or had credits disallowed subject to \\nmath error processes or who were required to file on paper because someone else claimed the children. TAS \\nis particularly interested in the experiences of these taxpayers in navigating the IRS’s audit, fraud, and error \\ndetection systems and the impact of these systems on their willingness to file future returns as well as attitudes \\ntoward the IRS and the benefits it administers.\\nObjective 3 for FY 2024 – TAS will conduct and report the findings of a survey along \\nwith additional qualitative data from subsequent focus groups to IRS stakeholders that \\nassess the accessibility of tax credits designed to improve the financial circumstances \\nof taxpayers, particularly those with children, and identify the barriers that increase the \\ndifficulty or even prevent taxpayers from claiming these credits.\\n•\\t Activity 1: Survey taxpayers claiming these credits to measure the accessibility of these credits, barriers \\nto claiming these credits, and their experiences dealing with the IRS about their eligibility for these \\ncredits.\\n•\\t Activity 2: Survey non-filers likely eligible for these credits to assess their barriers to claiming these \\ncredits.\\n9\\t\\nComments from TAS’s Focus Groups at the 2022 IRS Nationwide Tax Forums, Responding to IRS Notices (Oct. 2022) (on file \\nwith TAS).\\n10\\t\\nTY 2020 is the most recent tax year where the IRS has archived suspected identity theft returns.\\n\",\n \"45\\nFiscal Year 2024 Objectives Report to Congress\\nTAS Research Objectives\\n•\\t Activity 3: Conduct focus groups or interviews with taxpayers regarding their experiences with \\nclaiming various tax credits designed for economically disadvantaged taxpayers.\\n4.\\t REVIEW THE TELEPHONE OPERATIONS, METRICS, AND GOALS OF ENTITIES WITH \\nLARGE INCOMING CALL OPERATIONS TO BETTER EVALUATE IRS TELEPHONE \\nSERVICES AVAILABLE TO TAXPAYERS\\nThe IRS provided very low levels of telephone service to taxpayers in FYs 2021 and 2022, with the IRS \\ncalculating its Level of Service (LOS) for these years at about 19 percent and 17 percent, respectively.11 \\nHowever, the 2023 filing season saw a marked increase in IRS telephone service, with its Accounts \\nManagement lines achieving an LOS of over 85 percent.12 Average wait times decreased from 21 minutes in \\nFY 2021 and 26 minutes in FY 202213 to only slightly over three minutes in the 2023 filing season.14\\nHowever, the question remains as to what constitutes good telephone service for taxpayers. Even though \\nthe IRS achieved an 85 percent LOS on its Accounts Management lines during the 2023 filing season, live \\nassistors answered only 31 percent of the telephone calls.15 Moreover, questions exist about how the IRS \\nshould calculate its LOS. For instance, it generally excludes calls answered by automation and calls where the \\ntaxpayer hangs up in the call tree before the system routes him or her to a customer service representative.16 \\nThe IRS’s typically reported LOS metric only includes calls from certain lines, while calls to compliance lines \\nare excluded from its measure. For the 2023 filing season, the IRS LOS including all of its lines was only \\n72 percent. Overall, through the week ending April 22 in the 2023 filing season, about 8.5 million hang-up \\ncalls occurred.17 It is unknown if the taxpayer was unable to complete the call for some reason or if the \\ntaxpayer became frustrated either by the call tree or because he or she was routed to automation and decided \\nto terminate the call.\\nThis review proposes to research the telephone service provided by entities with large incoming call operations, \\nincluding the metrics used and the results expected to ensure quality customer service. TAS will use this \\ninformation to better evaluate the effectiveness of the IRS’s toll-free telephone services and recommend \\nchanges to its telephone operations, including what metrics it should use to evaluate its telephone operations \\nand the goals for these measures.\\nObjective 4 for FY 2024 – TAS will review the operations, metrics, and results of other \\nlarge incoming call telephone service providers through both direct and indirect means to \\ndevelop recommended metrics and goals for IRS consideration.\\n•\\t Activity 1: Review public information available for several large incoming call services, particularly \\nfocusing on their operations, metrics, and results.\\n•\\t Activity 2: Contact entities with large incoming call telephone services to obtain unpublished details of \\ntheir operations, metrics, and results.\\n•\\t Activity 3: Review IRS operations, metrics, and results of their toll-free telephone service.\\n•\\t Activity 4: Compare and contrast the operations, metrics, and results of IRS toll-free telephone \\noperations to those of other large entities with large incoming call services.\\n11\\t\\nIRS, Joint Operations Center (JOC), Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management FY 2021 \\nand 2022.\\n12\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management (week ending Apr. 22, 2023).\\n13\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management (FYs 2021 and 2022).\\n14\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Accounts Management (week ending Apr. 22, 2023).\\n15\\t\\nId.\\n16\\t\\nIRS, JOC, FY 2022 Snapshot & ELS Reporting Guidelines (Oct. 2021).\\n17\\t\\nIRS, JOC, Snapshot Reports: Enterprise Snapshot for Enterprise Total (week ending Apr. 22, 2023).\\n\",\n \"46\\nTaxpayer Advocate Service\\nTAS Research Objectives\\n5.\\t ANALYZE PAST COLLECTION DATA TO DETERMINE THE CIRCUMSTANCES UNDER \\nWHICH THE IRS SHOULD GENERALLY NOT INITIATE ENFORCEMENT ACTION ON A \\nDELINQUENT TAX LIABILITY\\nDuring FY 2022, the IRS issued thousands of levies and filed thousands of Notices of Federal Tax Liens \\n(NFTLs).18 The number of these enforced collection actions was even higher in FY 2019 before the \\npandemic delayed many collection actions.19 Enforced collection actions can certainly be necessary to bring \\ncertain taxpayers into paying compliance; however, the IRS has also issued levies solely to get unresponsive \\ntaxpayers to contact the IRS, and it may file NFTLs even when the taxpayer has no substantive assets. \\nTaxpayers are often fearful of opening letters from the IRS and may not be aware that they need to respond \\nto IRS collection notices. The IRS should consider alternative options and attempt to contact taxpayers by \\ntelephone, email, or text before initiating enforced collection actions. Furthermore, although it is certainly \\nimportant for taxpayers to contact the IRS to resolve their tax delinquencies, initiating enforcement actions \\nagainst taxpayers when systemic data indicates the likelihood that the taxpayers’ expenses exceed their income \\nand no assets are detected is burdensome to taxpayers, third parties, and the IRS.\\nAs part of its efforts to transform its operations, the IRS is planning to implement targeted treatments \\nbased on the specific circumstances of the taxpayer. To this end, TAS will explore characteristics of taxpayer \\ndelinquencies that indicate the IRS should generally refrain from taking enforcement actions that may cause a \\nsignificant burden to taxpayers and/or result in unproductive work for the IRS.\\nObjective 5 – TAS will explore past IRS collection data and outcomes to recommend \\nguidelines to the IRS for determining under what circumstances it should generally not \\ninitiate enforcement actions such as issuing a levy or filing a lien.\\n•\\t Activity 1: Determine the proceeds generated from previous IRS levies and whether levies issued to \\ntaxpayers with certain systemically detectable financial situations (e.g., likely allowable living expenses \\nexceeding income) are often unproductive.\\n•\\t Activity 2: Determine the proceeds generated from previous IRS liens and whether liens issued to \\ntaxpayers with certain systemically detectable financial situations (e.g., a lack of significant assets) are \\noften unproductive.20\\n18\\t\\nIRS, Collection Activity Report 5000-24, Levy and Seizure Report (Oct. 2019). During FY 2022, IRS collection personnel issued \\n273,286 levies and filed 157,323 NFTLs; IRS, Collection Activity Report 5000-25, Liens Report (Oct. 2019).\\n19\\t\\nDuring FY 2019, IRS collection personnel issued 782,735 levies and filed 543,604 NFTLs. IRS, Collection Activity Report 5000-24, \\nLevy and Seizure Report (Oct. 2022); IRS, Collection Activity Report 5000-25, Liens Report (Oct. 2022).\\n20\\t Previous studies have reached different conclusions on the effectiveness of filing liens. See, e.g., IRS, Pub. 1500, IRS Research \\nBulletin 12-29 (June 2016) (featuring papers from the Sixth Annual Joint Research Conference on Tax Administration); National \\nTaxpayer Advocate 2012 Annual Report to Congress vol. 2, at 107-130 (Investigating the Impact of Liens on Taxpayer Liabilities and \\nPayment Behavior), https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2020/08/Research-Studies-Investigating-the-\\nImpact-of-Liens-on-Taxpayer-Liabilities-and-Payment-Behavior.pdf.\\n\",\n \"Fiscal Year 2024 Objectives Report to Congress\\n47\\nTITLE\\nAPPENDIX 1: Evolution of the Office of the Taxpayer Advocate\\nEvolution of the Office of the Taxpayer Advocate\\nThe Office of the Taxpayer Ombudsman was created by the IRS in 1979 to serve as the primary advocate, \\nwithin the IRS, for taxpayers. This position was codified in the Taxpayer Bill of Rights (TBOR 1), included \\nin the Technical and Miscellaneous Revenue Act of 1988 (TAMRA).1\\nIn TBOR 1, Congress added IRC § 7811, granting the Ombudsman (now the National Taxpayer \\nAdvocate) the statutory authority to issue Taxpayer Assistance Orders (TAOs) if, in the determination of the \\nOmbudsman, a taxpayer is suffering or is about to suffer significant hardship because of the way the Internal \\nRevenue laws are being administered by the Secretary.2 Further, TBOR 1 directed the Ombudsman and \\nthe Assistant Commissioner (Taxpayer Services) to jointly provide an Annual Report to Congress (ARC) \\nabout the quality of taxpayer services provided by the IRS. This report was delivered directly to the Senate \\nCommittee on Finance and the House Committee on Ways and Means.3\\nIn 1996, the Taxpayer Bill of Rights 2 (TBOR 2) amended IRC § 7802 (the predecessor to IRC § 7803), \\nreplacing the Office of the Taxpayer Ombudsman with the Office of the Taxpayer Advocate.4 The Joint \\nCommittee on Taxation set forth the following reasons for change: \\nTo date, the Taxpayer Ombudsman has been a career civil servant selected by and serving at the \\npleasure of the IRS Commissioner. Some may perceive that the Taxpayer Ombudsman is not an \\nindependent advocate for taxpayers. To ensure that the Taxpayer Ombudsman has the necessary \\nstature within the IRS to represent fully the interests of taxpayers, Congress believed it appropriate \\nto elevate the position to a position comparable to that of the Chief Counsel. In addition, to \\nensure that the Congress is systematically made aware of recurring and unresolved problems and \\ndifficulties taxpayers encounter in dealing with the IRS, the Taxpayer Ombudsman should have \\nthe authority and responsibility to make independent reports to the Congress in order to advise the \\ntax-writing committees of those areas.5\\nIn TBOR 2, Congress not only established the Office of the Taxpayer Advocate but also described \\nits functions: \\n•\\t To assist taxpayers in resolving problems with the IRS;\\n•\\t To identify areas in which taxpayers have problems in dealings with the IRS;\\n•\\t To the extent possible, propose changes in the administrative practices of the IRS to mitigate those \\nidentified problems; and\\n•\\t To identify potential legislative changes that may be appropriate to mitigate such problems.6\\nCongress did not provide the Taxpayer Advocate with direct line authority over the existing regional and \\nlocal Problem Resolution Officers (PROs) who handled cases under the Problem Resolution Program, the \\npredecessor to the Office of the Taxpayer Advocate. At the time of the enactment of TBOR 2, Congress \\nbelieved it sufficient to require that “all PROs should take direction from the Taxpayer Advocate and that \\nthey should operate with sufficient independence to assure that taxpayer rights are not being subordinated to \\npressure from local revenue officers, district directors, etc.”7\\n1\\t\\nPub. L. No. 100-647, Title VI, § 6230, 102 Stat. 3342, 3733 (Nov. 10, 1988).\\n2\\t\\nId.\\n3\\t\\nPub. L. No. 100-647, Title VI, § 6230, 102 Stat. 3373 (Nov. 10, 1988).\\n4\\t\\nPub. L. No. 104-168, § 101, 110 Stat. 1452, 1453-1456 (July 30, 1996).\\n5\\t\\nJ. Comm. on Tax’n, General Explanation of Tax Legislation Enacted in the 104th Congress, JCS-12-96, 20 (Dec. 18, 1996).\\n6\\t\\nPub. L. No. 104-168, § 101(a), 110 Stat. 1452, 1453-1454 (July 30, 1996).\\n7\\t\\nJ. Comm. on Tax’n, General Explanation of Tax Legislation Enacted in the 104th Congress, JCS-12-96, 21 (Dec. 18, 1996).\\n\",\n \"48\\nTaxpayer Advocate Service\\nAppendix 1: Evolution of the Office of the Taxpayer Advocate\\nTBOR 2 also replaced the joint Assistant Commissioner/Taxpayer Advocate Report to Congress with two \\nannual reports issued directly and independently by the Taxpayer Advocate to the Committee on Ways and \\nMeans of the House of Representatives and the Committee on Finance of the Senate.8 The first report, the \\nObjectives Report to Congress, is to contain the objectives of the Office of the Taxpayer Advocate for the \\nfiscal year beginning in that calendar year. This report is to provide full and substantive analysis in addition to \\nstatistical information and is due no later than June 30 of each calendar year.\\nThe second report is on the activities of the Office of the Taxpayer Advocate during the fiscal year ending \\nduring that calendar year. Section 7803(c)(2)(B)(ii) of the IRC, as amended by the Taxpayer First Act (TFA), \\nrequires the National Taxpayer Advocate to submit this report each year and to include in it, among other \\nthings, a description of the ten most serious problems encountered by taxpayers as well as administrative and \\nlegislative recommendations to mitigate those problems. The report must:\\n•\\t Identify the initiatives the Office of the Taxpayer Advocate has taken on improving taxpayer services \\nand IRS responsiveness;\\n•\\t Contain recommendations received from individuals with the authority to issue a TAO;\\n•\\t Contain a summary of the ten most serious problems9 encountered by taxpayers, including a \\ndescription of the nature of such problems;\\n•\\t Contain an inventory of initiatives and recommendations for which action has been taken and the \\nresult of such action;\\n•\\t Contain an inventory of initiatives and recommendations for which action remains to be completed \\nand the period of time these items have been in the inventory;\\n•\\t Contain an inventory of initiatives and recommendations for which there has been no action, an \\nexplanation for the lack of action, and the responsible official;\\n•\\t Identify any TAO or Taxpayer Advocate Directive (TAD)10 that was not honored by the IRS in a \\ntimely manner; \\n•\\t Contain recommendations for legislative or administrative action that will resolve taxpayer problems;\\n•\\t Identify areas of the tax law that impose significant compliance burdens on taxpayers or the IRS, \\nincluding specific recommendations for remedy;\\n•\\t Identify the ten most litigated issues for each category of taxpayers, including recommendations for \\nmitigating such disputes;\\n•\\t With respect to any statistical information included in such report, include a statement of whether \\nsuch statistical information was reviewed or provided by the Secretary under IRC § 6108(d) and, if \\nso, whether the Secretary determined such information to be statistically valid and based on sound \\nstatistical methodology; and \\n•\\t Include other such information as the National Taxpayer Advocate may deem advisable. \\nThe stated objective of these two reports is for Congress to receive an unfiltered and candid report of the \\nproblems taxpayers are experiencing and what can be done to address them. While both reports are to \\ninclude statistical information, the TFA created a requirement whereby the National Taxpayer Advocate must \\ncoordinate research with the office of the Treasury Inspector General for Tax Administration (TIGTA). The \\nNational Taxpayer Advocate is now precluded from reporting statistical information that is included in a \\nTIGTA report.11\\n8\\t\\nPub. L. No. 104-168, § 101(a), 110 Stat. 1452, 1453-1454 (July 30, 1996).\\n9\\t\\nAs originally enacted, TBOR 2 required a summary of at least 20 of the most serious problems. In July 2019, the TFA reduced the \\nrequired number of most serious problems to ten. See Pub. L. No. 116-25, § 1301(b)(1), 133 Stat. 981, 992 (July 1, 2019).\\n10\\t\\nA TAD mandates that functional areas make certain administrative or procedural changes to improve a process or grant relief to \\ngroups of taxpayers (or all taxpayers). TADs are used to protect the rights of taxpayers, prevent undue burden, ensure equitable \\ntreatment, or provide an essential service to taxpayers. Internal Revenue Manual 13.2.1.6.3, Taxpayer Advocate Directives \\n(Sept. 29, 2020).\\n11\\t\\nIRC § 7803(c)(2)(B)(iv).\\n\",\n \"49\\nFiscal Year 2024 Objectives Report to Congress\\nAppendix 1: Evolution of the Office of the Taxpayer Advocate\\nBoth the Annual Report to Congress and the Objectives Report are not subject to review by the IRS, \\nDepartment of Treasury, or Office of Management and Budget, giving TAS a unique opportunity to \\ndirectly provide information to Congress. “The reports by the Taxpayer Advocate are not official legislative \\nrecommendations of the Administration; providing official legislative recommendations remains the \\nresponsibility of the Department of Treasury.”12\\nFinally, TBOR 2 amended IRC § 7811, expanding the scope of a TAO by providing the Taxpayer Advocate \\n“with broader authority to affirmatively take any action as permitted by law with respect to taxpayers who \\nwould otherwise suffer a significant hardship as a result of the manner in which the IRS is administering the \\ntax laws.”13 For the first time, the TAO could specify a time period within which the IRS must act on the \\norder. The statute also provided that only the National Taxpayer Advocate, the IRS Commissioner, or the \\nDeputy Commissioner could modify or rescind a TAO, and that any official who so modifies or rescinds a \\nTAO must respond in writing to the National Taxpayer Advocate with his or her reasons for such action.14\\nIn 1997, the National Commission on Restructuring the Internal Revenue Service called the Taxpayer \\nAdvocate the “voice of the taxpayer.” In its discussion of the Office of the Taxpayer Advocate, the \\nCommission noted: \\nTaxpayer Advocates play an important role and are essential for the protection of taxpayer rights \\nand to promote taxpayer confidence in the integrity and accountability of the IRS. To succeed, the \\nAdvocate must be viewed, both in perception and reality, as an independent voice for the taxpayer \\nwithin the IRS. Currently, the [N]ational Taxpayer Advocate is not viewed as independent by \\nmany in Congress. This view is based in part on the placement of the Advocate within the IRS \\nand the fact that only career employees have been chosen to fill the position.15\\nIn response to these concerns, in the IRS Restructuring and Reform Act of 1998 (RRA 98), Congress \\namended IRC § 7803(c), renaming the Taxpayer Advocate as the National Taxpayer Advocate and mandating \\nthat the National Taxpayer Advocate could not be an officer or an employee of the IRS for two years \\npreceding or five years following his or her tenure as the National Taxpayer Advocate (service as an employee \\nof the Office of the Taxpayer Advocate is not considered IRS employment under this provision).16\\nRRA 98 provided for Local Taxpayer Advocates (LTAs) to be located in each state and mandated a reporting \\nstructure for LTAs to report directly to the National Taxpayer Advocate.17 As required by IRC § 7803(c)(4)\\n(A)(iii), the LTA must advise taxpayers at their first meeting of the fact that “the taxpayer advocate offices \\noperate independently of any other Internal Revenue Service office and report directly to Congress through \\nthe National Taxpayer Advocate.”18\\nCongress also granted the LTAs discretion to not disclose to the IRS the fact that the taxpayer contacted the \\nOffice of the Taxpayer Advocate, or any information provided by the taxpayer to that office.19 RRA 98 also \\nexpanded the definition of “significant hardship” in IRC § 7811 to include four specific circumstances: \\n1.\\t An immediate threat of adverse action; \\n2.\\t A delay of more than 30 days in resolving taxpayer account problems; \\n12\\t\\nJ. Comm. on Tax’n, General Explanation of Tax Legislation Enacted in the 104th Congress, JCS-12-96, 21 (Dec. 18, 1996).\\n13\\t\\nId.\\n14\\t\\nPub. L. No. 104-168, § 102(b), 110 Stat. 1452, 1456 (July 30, 1996).\\n15\\t\\nReport of the National Commission on Restructuring the Internal Revenue Service, A Vision for a New IRS 48 (June 25, 1997).\\n16\\t\\nPub. L. No. 105-206, § 1102(a), 112 Stat. 685, 699 (July 22, 1998).\\n17\\t\\nPub. L. No. 105-206, § 1102(a), 112 Stat. 701 (July 22, 1998).\\n18\\t\\nIRC § 7803(c)(4)(A)(iii).\\n19\\t\\nIRC § 7803(c)(4)(A)(iv).\\n\",\n \"50\\nTaxpayer Advocate Service\\nAppendix 1: Evolution of the Office of the Taxpayer Advocate\\n3.\\t The incurring by the taxpayer of significant costs (including fees for professional representation) if \\nrelief is not granted; or \\n4.\\t Irreparable injury to, or a long-term adverse impact on, the taxpayer if relief is not granted.20\\nThe Committee Reports make clear that this list is a non-exclusive list of what constitutes a significant \\nhardship.21\\nPrior to 2011, Treasury Regulation § 301.7811-1 had not been updated since it was first published in 1992. \\nConsequently, after Congress expanded the definition of “significant hardship” in the statute in 1998, the \\ndefinition in the regulation was inconsistent. However, on April 1, 2011, the IRS published in the Federal \\nRegister final regulations under IRC § 7811 that contain a definition of significant hardship consistent with \\nexisting law and practice.22\\nThe National Taxpayer Advocate advocated for many years that the IRS establish a TBOR. In June 2014, \\nthe IRS adopted the TBOR – a set of ten fundamental rights that taxpayers should be aware of when dealing \\nwith the IRS.23 One of those ten rights is the right to a fair and just tax system, which gives taxpayers the right \\nto receive assistance from the Office of the Taxpayer Advocate if they are experiencing financial difficulty or if \\nthe IRS has not resolved their tax issues properly and timely through its normal channels. In December 2015, \\nCongress enacted IRC § 7803(a)(3), which requires the Commissioner to ensure that employees of the IRS \\nare familiar with and act in accord with taxpayer rights, including the right to a fair and just tax system.24 The \\nTBOR, as enacted, lists rights that already existed in the Code, putting them in simple language and grouping \\nthem into ten fundamental rights.\\nThe passing of the TFA in July 2019 codified the timeframes surrounding issuance of TADs. Now, the IRS \\nmust respond to a TAD no later than 90 days after its issuance.25 If the IRS decides to modify or rescind \\nthe TAD, the National Taxpayer Advocate may appeal that decision to the Commissioner of the IRS \\nwithin 90 days. The Commissioner then has 90 days to either ensure compliance with the TAD or provide \\nreasons to the National Taxpayer Advocate for the modification or rescission of the TAD. Additionally, the \\nNational Taxpayer Advocate must report on any TADs that were not honored in a timely manner in the \\nactivities report.26 \\n20\\t IRC § 7811(a)(2).\\n21\\t\\nSee, e.g., H.R. REP. No. 105-599, at 215 (1998) (Conf. Rep.).\\n22\\t Treas. Reg. § 301.7811-1(a)(4)(ii); 76 Fed. Reg. 18,059, 18,060-18,061 (Apr. 1, 2011).\\n23\\t See IRS, IR-2014-72, IRS Adopts “Taxpayer Bill of Rights;” 10 Provisions to be Highlighted on IRS.gov, in Publication 1 \\n(June 10, 2014), https://www.irs.gov/newsroom/irs-adopts-taxpayer-bill-of-rights-10-provisions-to-be-highlighted-on-irsgov-in-\\npublication-1.\\n24\\t See Consolidated Appropriations Act, 2016, Pub. L. No. 114-113, Division Q, § 401, 129 Stat. 2242, 3117 (Dec. 18, 2015).\\n25\\t IRC § 7803(c)(5)(A).\\n26\\t IRC § 7803(c)(2)(B)(viii).\\n\",\n \"Fiscal Year 2024 Objectives Report to Congress\\n51\\nTITLE\\nAPPENDIX 2: Case Acceptance Criteria\\nIRC § 7803(c)(2)(A)(i).\\nSee Internal Revenue Manual (IRM) 13.1.7.3.1, TAS Case Criteria 1–4, Economic Burden (Sept. 21, 2021). For calendar year 2023, TAS changed its case acceptance \\ncriteria to not accept current tax year cases involving Pre-Refund Wage Verification Hold (PRWVH) issues between January 1 and June 30 (unless referred to TAS by \\na congressional office). In congressional referral cases, TAS will not accept PRWVH cases between January 1 and March 15. In addition, TAS temporarily changed its \\ncase acceptance criteria to not accept non-congressional cases (Criteria 1-4 and 8) for current and prior year individual and business original and amended paper \\nreturns mailed (or sent via private delivery service) to the IRS. See Interim Guidance Memo (IGM) TAS-13-0123-0002, Interim Guidance on Changes to TAS Case \\nAcceptance Criteria for Calendar Year 2023 (Jan. 19, 2023).\\nTAS changed its case acceptance criteria to generally stop accepting certain systemic burden issues. See IRM 13.1.7.3.2, TAS Case Criteria 5–7, Systemic Burden \\n(Sept. 21, 2021) and IRM 13.1.7.3.4, TAS Case Criteria 9, TAS Public Policy (Sept. 21, 2021).\\nSee IRM 13.1.7.3.3, TAS Case Criteria 8, Best Interest of the Taxpayer (Sept. 21, 2021).\\nSee IGM TAS-13-0123-0001, Interim Guidance on Accepting Cases Under TAS Case Criteria 9, Public Policy (Jan. 23, 2023).\\n1\\n2\\n3\\n4\\n5\\nCase Acceptance Criteria\\nAs an independent organization within the IRS, TAS helps taxpayers resolve problems with the IRS and recommends changes \\nto prevent future problems. TAS fulfills its statutory mission by working with taxpayers to resolve problems with the IRS.1\\nTAS case acceptance criteria fall into four main categories:\\nEconomic burden cases are those involving a financial difficulty to the taxpayer: an IRS action or inaction has caused or will cause \\nnegative financial consequences or have a long-term adverse impact on the taxpayer.2\\nThe taxpayer is experiencing economic harm or is about to suffer economic harm. \\nThe taxpayer is facing an immediate threat of adverse action. \\nThe taxpayer will incur significant costs if relief is not granted (including fees for professional representation). \\nThe taxpayer will suffer irreparable injury or long-term adverse impact if relief is not granted. \\nECONOMIC BURDEN\\nCRITERIA 1\\nCRITERIA 2\\nCRITERIA 3\\nCRITERIA 4\\nThe taxpayer has experienced a delay of more than 30 days to resolve a tax account problem. \\nThe taxpayer has not received a response or resolution to the problem or inquiry by the date promised. \\nA system or procedure has either failed to operate as intended, or failed to resolve the taxpayer’s \\nproblem or dispute within the IRS. \\nCRITERIA 5\\nCRITERIA 6\\nCRITERIA 7\\nThe manner in which the tax laws are being administered raises considerations of equity, or has \\nimpaired or will impair the taxpayer’s rights. \\nCRITERIA 8\\nThe National Taxpayer Advocate determines compelling public policy warrants assistance to an individual \\nor group of taxpayers. \\nCRITERIA 9\\nSystemic burden cases are those in which an IRS process, system, or procedure has failed to operate as intended, \\nand as a result the IRS has failed to timely respond to or resolve a taxpayer issue.3\\nSYSTEMIC BURDEN\\nTAS acceptance of these cases will help ensure that taxpayers receive fair and equitable treatment and that their \\nrights as taxpayers are protected.4\\nBEST INTEREST OF THE TAXPAYER\\nAcceptance of cases into TAS under this category will be determined by the National Taxpayer Advocate and will \\ngenerally be based on a unique set of circumstances warranting assistance to certain taxpayers.5\\nPUBLIC POLICY\\n\",\n \"Taxpayer Advocate Service\\n52\\nAPPENDIX 3: List of Low Income Taxpayer Clinics\\nList of Low Income Taxpayer Clinics\\nLow Income Taxpayer Clinics (LITCs) represent individuals whose income is below a certain level and who \\nneed to resolve tax problems with the IRS, such as audits, appeals, and tax collection disputes. LITCs can \\nrepresent taxpayers in Tax Court as well as with the IRS. In addition, LITCs can provide information about \\ntaxpayer rights and responsibilities in different languages for individuals who speak English as a second \\nlanguage. LITCs provide services for free or a small fee. Although LITCs receive partial funding from the \\nIRS, the clinic staff and volunteers work independently of the IRS to assist and advocate for taxpayers.\\nLow-income taxpayers who need help in resolving tax disputes with the IRS and cannot afford representation \\nmay qualify for free or low-cost assistance from an LITC. Using poverty guidelines published annually by the \\nDepartment of Health and Human Services, each LITC decides if an individual meets the income eligibility \\nguidelines and other criteria before it agrees to provide representation. Eligible taxpayers must generally have \\nincome that does not exceed 250 percent of the poverty guidelines. Figure 6.1 shows the income ceilings \\nfor 2023.\\nFIGURE 6.1, LITC Income Guidelines (250 Percent of the Federal Poverty Guidelines)\\nSize of Family Unit\\n48 Contiguous States, \\nPuerto \\nRico, and D.C.\\nAlaska\\nHawaii\\n1\\n$36,450\\n$45,525\\n$41,925\\n2\\n$49,300\\n$61,600\\n$56,700\\n3\\n$62,150\\n$77,675\\n$71,475\\n4\\n$75,000\\n$93,750\\n$86,250\\n5\\n$87,850\\n$109,825\\n$101,025\\n6\\n$100,700\\n$125,900\\n$115,800\\n7\\n$113,550\\n$141,975\\n$130,575\\n8\\n$126,400\\n$158,050\\n$145,350\\nFor each additional person, add\\n$12,850\\n$16,075\\n$14,775\\nFigure 6.2 lists the LITCs receiving federal funding for the 2023 calendar year that are run by nonprofit \\norganizations or academic institutions. Contact information for clinics may change, so please check for the \\nmost recent information at https://www.taxpayeradvocate.irs.gov/LITC.\\n\",\n \"53\\nFiscal Year 2024 Objectives Report to Congress\\nAppendix 3: List of Low Income Taxpayer Clinics\\nFIGURE 6.2, 2023 LITCs and Contact Information\\nState\\nCity\\nClinic Name\\nPublic\\nPhone Number\\nLanguages \\nServed in Addition to English\\nAK\\nAnchorage\\nAlaska Business \\nDevelopment Center LITC\\n800-478-3474 \\n907-562-0335\\nAll languages through interpreter services\\nAL\\nMontgomery\\nLegal Services Alabama LITC\\n334-832-4570 \\n334-223-0232\\nSpanish and other languages through \\ninterpreter services\\nAR\\nLittle Rock\\nUA Little Rock Bowen School \\nof Law LITC\\n501-916-5492\\nSpanish \\nSpringdale\\nLegal Aid of Arkansas LITC\\n800-967-9224 \\n870-972-9224 \\nSpanish and Marshallese\\nAZ\\nPhoenix\\nCommunity Legal Services \\nLITC\\n800-852-9075 \\n602-258-3434\\nSpanish and other languages through \\ninterpreter services\\nTucson\\nSouthern Arizona Tax Clinic\\n520-622-2801\\nSpanish and other languages through \\ninterpreter services\\nCA\\nGranada Hills\\nThe Taxpayers Help Center \\nLITC\\n818-488-1388\\nSpanish, Arabic, Armenian, Hindi, \\nand Urdu\\nLos Angeles\\nBet Tzedek Legal Services \\nTax Clinic\\n323-939-0506\\nSpanish, Russian, and other languages \\nthrough interpreter services\\nLos Angeles\\nKYCC Low Income Taxpayer \\nClinic\\n213-365-7400 \\nSpanish and Korean \\nLos Angeles\\nPepperdine LITC\\n213-673-4831\\nSpanish\\nLos Angeles\\nBookstein Low Income \\nTaxpayer Clinic\\n818-677-3688\\nSpanish, Armenian, and Korean\\nOrange\\nChapman University Tax Law \\nClinic\\n877-242-7529 \\n714-628-2535\\nSpanish and Vietnamese\\nRiverside\\nInland Counties Legal \\nServices LITC\\n888-245-4257 \\n951-368-2555\\nSpanish and other languages through \\ninterpreter services\\nSan Diego\\nLegal Aid Society of San \\nDiego LITC\\n877-534-2524\\nSpanish, Vietnamese, Tagalog, Arabic, \\nFarsi, and Somali\\nSan Diego\\nUniversity of San Diego LITC\\n619-260-7470\\nSpanish and other languages through \\ninterpreter services\\nSan Francisco\\nChinese Newcomers Service \\nCenter\\n415-421-2111\\nChinese, Cantonese, Mandarin, \\nVietnamese, and Toisanese\\nSan Francisco\\nJustice and Diversity Center \\nof the Bar Association of \\nSan Francisco\\n415-782-8978\\nSpanish\\nSan Francisco\\nUC College of Law LITC \\n415-703-8287\\nSpanish\\nSan Gabriel\\nHerald Community Center\\n626-286-2600\\nMandarin and Cantonese\\nSan Luis \\nObispo\\nCal Poly Low Income \\nTaxpayer Clinic\\n877-318-6772 \\n805-756-2951\\nSpanish and other languages through \\ninterpreter services\\nSanta Ana\\nPublic Law Center\\n888-230-3741 \\n714-541-1010\\nSpanish, Vietnamese, Tagalog, Chinese, \\nArabic, Farsi, and Mandarin\\nCO\\nDenver\\nColorado Legal Services \\nLITC\\n844-440-4848 \\n303-837-1313\\nSpanish and other languages through \\ninterpreter services\\nDenver\\nDenver Asset Building \\nCoalition LITC\\n303-388-7030\\nSpanish and other languages through \\ninterpreter services\\nDenver\\nUniversity of Denver LITC\\n303-871-6331\\nSpanish\\n\",\n \"54\\nTaxpayer Advocate Service\\nAppendix 3: List of Low Income Taxpayer Clinics\\nState\\nCity\\nClinic Name\\nPublic\\nPhone Number\\nLanguages \\nServed in Addition to English\\nCT\\nHamden\\nQuinnipiac University School \\nof Law LITC\\n203-582-3238\\nSpanish and other languages through \\ninterpreter services\\nHartford\\nUConn Law School Tax Clinic\\n860-570-5165\\nSpanish, Mandarin, Chinese, French, \\nand other languages through interpreter \\nservices\\nDC\\nWashington\\nThe Catholic University of \\nAmerica LITC \\n202-319-6788\\nSpanish and other languages through \\ninterpreter services\\nWashington\\nAmerican University \\nWashington College of Law, \\nJanet R. Spragens Tax Clinic\\n202-274-4144\\nAll languages through interpreter services\\nDE\\nGeorgetown\\nDCRAC LITC \\n877-825-0750 \\n302-690-5000\\nSpanish, Italian, and Hindi\\nFL\\nFt. Myers\\nFlorida Rural Legal Services \\nLow Income Taxpayer Clinic\\n888-582-3410 \\n863-688-7376\\nAll languages through interpreter services\\nGainesville\\nUniversity of Florida Levin \\nCollege of Law LITC\\n352-273-0800\\nAll languages through interpreter services\\nMiami\\nLegal Services of Greater \\nMiami Community Tax Clinic \\n866-686-2760 \\n305-576-0080\\nSpanish and Haitian Creole\\nOrlando\\nA New Start: Financial & \\nSocial Services Inc.\\n855-496-6476 \\n408-300-5993\\nSpanish, Haitian Creole, Tagalog, \\nCantonese, Mandarin, Bahasa, Malay, \\nBengali, Korean, Hindi, and other \\nlanguages through interpreter services\\nPlant City\\nBay Area Legal Services Inc. \\nLITC\\n813-752-1335\\nSpanish and Haitian Creole \\nPlantation \\nLegal Aid Services of \\nBroward and Collier Counties\\n954-736-2477\\nSpanish and Haitian Creole\\nSt. Petersburg\\nGulfcoast Legal Services \\nLITC\\n727-821-0726\\nSpanish, French, and other languages \\nthrough interpreter services\\nTallahassee\\nLegal Services of North \\nFlorida \\n850-385-9007\\nSpanish, Chinese, French, and other \\nlanguages through interpreter services\\nWest Palm \\nBeach\\nLegal Aid Society of Palm \\nBeach County LITC\\n800-403-9353 \\n561-655-8944\\nSpanish and Haitian Creole\\nGA\\nAtlanta\\nThe Philip C. Cook Low \\nIncome Taxpayer Clinic\\n404-413-9230\\nSpanish\\nHinesville\\nJCVision and Associates, Inc.\\n866-396-4243 \\n912-877-4243\\nSpanish\\nLawrenceville\\nNorth Georgia Low Income \\nTaxpayer Clinic\\n888-267-6891 \\n678-646-5661\\nSpanish\\nIA\\nDes Moines \\nIowa Legal Aid LITC\\n800-532-1275 \\n515-243-2151\\nSpanish and other languages through \\ninterpreter services\\nID\\nBoise\\nUniversity of Idaho LITC\\n877-200-4455 \\n208-364-6166\\nAll languages through interpreter services\\nTwin Falls\\nLa Posada Tax Clinic\\n208-735-1189\\nSpanish\\n\",\n \"55\\nFiscal Year 2024 Objectives Report to Congress\\nAppendix 3: List of Low Income Taxpayer Clinics\\nState\\nCity\\nClinic Name\\nPublic\\nPhone Number\\nLanguages \\nServed in Addition to English\\nIL\\nDes Plaines\\nCenter of Concern LITC\\n847-823-0453\\nSpanish and other languages through \\ninterpreter services\\nChicago\\nLadder Up Tax Clinic\\n312-630-0242\\nSpanish and Polish\\nChicago\\nLegal Aid Chicago LITC\\n312-341-1070\\nAll languages through interpreter services\\nChicago\\nLoyola Federal Income Tax \\nClinic \\n312-915-7176\\nAll languages through interpreter services\\nWheaton\\nPrairie State Legal Services \\nLITC\\n855-829-7757\\n630-690-2130\\nAll languages through interpreter services\\nIN\\nBloomington\\nIndiana Legal Services, Inc. \\nLITC\\n800-822-4774\\n812-339-7668\\nAll languages through interpreter services\\nIndianapolis\\nNeighborhood Christian \\nLegal Clinic\\n317-429-4131\\nSpanish, French, Arabic, Burmese, \\nHakha Chin, Kinyarwanda, Maya, Swahili, \\nChinese, Zophei, Falam, and other \\nlanguages through interpreter services\\nKS\\nKansas City\\nKansas Legal Services, Inc. \\nLITC\\n800-723-6953\\n913-621-0200\\nSpanish, French, German, Russian, \\nVietnamese, Polish, Croatian, and other \\nlanguages through interpreter services\\nKY\\nCovington\\nThe Center for Great \\nNeighborhoods LITC\\n859-547-5542\\nSpanish\\nLouisville\\nLegal Aid Society Low \\nIncome Taxpayer Clinic \\n800-292-1862\\n502-584-1254\\nAll languages through interpreter services\\nRichmond\\nAppalRed Low Income \\nTaxpayer Clinic\\n800-477-1394\\n859-624-1394\\nSpanish and other languages through \\ninterpreter services\\nLA\\nNew Orleans\\nSoutheast Louisiana Legal \\nServices LITC\\n877-521-6242\\n504-529-1000\\nSpanish, Vietnamese, and other \\nlanguages through interpreter services\\nMA\\nBoston\\nAACA LITC\\n617-426-9492 \\nChinese, Vietnamese, French, Haitian \\nCreole, Gujarati, Hindi, Urdu, Punjabi, and \\nSwahili\\nBoston\\nGreater Boston Legal \\nServices LITC\\n800-323-3205\\n617-317-1234\\nAll languages through interpreter services\\nJamaica Plain\\nLegal Services Center of \\nHarvard Law School LITC\\n866-738-8081\\n617-390-1729\\nSpanish and other languages through \\ninterpreter services\\nLawrence\\nNortheast Legal Aid LITC\\n800-336-2262\\n978-458-1465\\nSpanish, Khmer, Portuguese, Bulgarian, \\nThai, Polish, French, Arabic, Hebrew, \\nItalian, Luganda, Swahili, Hindi, Urdu, \\nand other languages through interpreter \\nservices\\nMD\\nBaltimore\\nMaryland Volunteer Lawyers \\nService LITC\\n800-510-0050\\n410-547-6537\\nAll languages through interpreter services\\nBaltimore\\nUniversity of Baltimore LITC\\n410-837-5706\\nAll languages through interpreter services\\nBaltimore\\nUniversity of Maryland Carey \\nSchool of Law LITC\\n410-706-3295\\nAll languages through interpreter services\\nME\\nBangor\\nPine Tree Legal Assistance \\nInc. LITC \\n207-942-8241\\nAll languages through interpreter services\\n\",\n \"56\\nTaxpayer Advocate Service\\nAppendix 3: List of Low Income Taxpayer Clinics\\nState\\nCity\\nClinic Name\\nPublic\\nPhone Number\\nLanguages \\nServed in Addition to English\\nMI\\nAnn Arbor\\nUniversity of Michigan LITC\\n734-936-3535\\nAll languages through interpreter services\\nDetroit\\nAccounting Aid Society \\n866-673-0873\\n313-556-1920\\nSpanish and Arabic\\nEast Lansing\\nAlvin L. Storrs Low Income \\nTaxpayer Clinic\\n517-432-6880\\nAll languages through interpreter services\\nGrand Rapids\\nWest Michigan Low Income \\nTaxpayer Clinic (Legal Aid of \\nWestern Michigan)\\n800-442-2777\\n616-774-0672\\nSpanish and other languages through \\ninterpreter services\\nMN\\nMinneapolis\\nMid-Minnesota Legal Aid Tax \\nLaw Project\\n800-292-4150\\n612-334-5970\\nSpanish, Somali, Hmong, Arabic, Oromo, \\nAmharic, and other languages through \\ninterpreter services\\nMinneapolis\\nUniversity of Minnesota LITC\\n612-625-5515\\nSomali, Spanish, Hmong, Karen, and other \\nlanguages through interpreter services\\nMO\\nKansas City \\nLegal Aid of Western \\nMissouri LITC\\n800-990-2907\\n816-474-6750\\nSpanish and other languages through \\ninterpreter services\\nKansas City\\nUMKC School of Law LITC\\n816-235-6201\\nAll languages through interpreter services\\nSt. Louis\\nWashington University \\nSchool of Law LITC\\n314-935-7238\\nAll languages through interpreter services\\nMS\\nOxford\\nMississippi Taxpayer \\nAssistance Project \\n888-808-8049\\n622-234-2918\\nAll languages through interpreter services\\nNC\\nAsheville\\nPisgah Legal Services\\n800-489-6144\\n828-253-0406\\nSpanish and other languages through \\ninterpreter services\\nCharlotte\\nNorth Carolina Low Income \\nTaxpayer Clinic\\n800-438-1254 \\n704-376-1600\\nSpanish and other languages through \\ninterpreter services\\nNE\\nLincoln\\nLegal Aid of Nebraska LITC \\n800-742-7555 \\n402-435-2161\\nAll languages through interpreter services\\nNH\\nConcord\\n603 Legal Aid Low Income \\nTaxpayer Project\\n603-224-3333\\nAll languages through interpreter services\\nNJ\\nEdison\\nLegal Services of New \\nJersey Tax Legal Assistance \\nProject\\n888-576-5529 \\n732-572-9100\\nSpanish, Haitian Creole, Portuguese, \\nHindi, and Arabic\\nJersey City\\nNortheast New Jersey Legal \\nServices LITC\\n201-792-6363\\nSpanish, Korean, Hindi, Urdu, Hebrew, \\nArabic, Portuguese, Tagalog, and other \\nlanguages through interpreter services\\nNewark\\nRutgers Federal Tax Law \\nClinic\\n973-353-1685\\nSpanish\\nNM\\nAlbuquerque\\nNew Mexico Legal Aid Low \\nIncome Taxpayer Clinic\\n866-416-1922 \\n505-243-7871\\nAll languages through interpreter services\\n\",\n \"57\\nFiscal Year 2024 Objectives Report to Congress\\nAppendix 3: List of Low Income Taxpayer Clinics\\nState\\nCity\\nClinic Name\\nPublic\\nPhone Number\\nLanguages \\nServed in Addition to English\\nNY\\nAlbany\\nLegal Aid Society of \\nNortheastern New York LITC\\n833-628-0087 \\n518-462-6765\\nAll languages through interpreter services\\nBronx\\nBronx Legal Services \\n917-661-4500\\nSpanish and other languages through \\ninterpreter services\\nBrooklyn\\nBrooklyn Legal Services \\nCorporation A LITC \\n718-487-2300\\nSpanish and other languages through \\ninterpreter services\\nBrooklyn\\nBrooklyn Low-Income \\nTaxpayer Clinic\\n917-661-4500\\nSpanish, Russian, American Sign \\nLanguage, and other languages through \\ninterpreter services\\nBuffalo\\nErie County Bar Association \\nVolunteer Lawyers Project \\nLITC\\n800-229-6198 \\n716-847-0662\\nAll languages through interpreter services\\nHempstead\\nHofstra Law School Federal \\nTax Clinic\\n516-463-5934\\nSpanish and other languages through \\ninterpreter services \\nJamaica\\nQueens Legal Services LITC\\n917-661-4500\\nSpanish, Mandarin, Cantonese, \\nFouzhounese, Korean, Hindi, Bengali, \\nUrdu, French, Haitian Creole, Croatian, \\nMalayalam, and other languages through \\ninterpreter services\\nNew York\\nFordham Law School \\n212-636-7353\\nSpanish and other languages through \\ninterpreter services\\nNew York\\nMobilization for Justice\\n212-417-3839\\nSpanish, Chinese, French, Haitian Creole, \\nUrdu, Tagalog, Tamil, Persian, and other \\nlanguages through interpreter services\\nNew York\\nThe Legal Aid Society LITC\\n212-426-3013\\nSpanish and other languages through \\ninterpreter services\\nSyracuse\\nSyracuse University College \\nof Law LITC\\n888-797-5291 \\n315-443-4582\\nAll languages through interpreter services\\nOH\\nAkron\\nCommunity Legal Aid \\nServices LITC \\n800-998-9454\\nSpanish and other languages through \\ninterpreter services\\nCincinnati\\nThe Legal Aid Society of \\nGreater Cincinnati LITC\\n800-582-2682 \\n513-241-9400\\nAll languages through interpreter services\\nCleveland\\nThe Legal Aid Society of \\nCleveland LITC\\n888-817-3777 \\n216-861-5500\\nAll languages through interpreter services\\nColumbus\\nThe Legal Aid Society of \\nColumbus LITC\\n877-224-8374 \\n614-224-8374\\nSpanish, Somali, Arabic, Nepali, and other \\nlanguages through interpreter services\\nColumbus\\nSoutheastern Ohio Legal \\nServices LITC \\n844-302-1800 \\n740-354-7563\\nAll languages through interpreter services\\nToledo\\nToledo Tax Controversy \\nClinic \\n419-684-8822\\nArabic and other languages through \\ninterpreter services\\nOK\\nTulsa\\nLegal Aid Services of \\nOklahoma LITC \\n833-284-6227 \\n918-236-9572\\nAll languages through language line \\nservices\\nOR\\nPortland\\nLegal Aid Services of Oregon \\nLITC\\n503-224-4086\\nSpanish, Mandarin, Japanese, and other \\nlanguages through interpreter services\\nPortland\\nLewis & Clark Low Income \\nTaxpayer Clinic\\n503-768-6500\\nSpanish and other languages through \\ninterpreter services\\nPortland\\nOregon Law Center LITC \\n800-672-4919\\nAll languages through interpreter services\\n\",\n \"58\\nTaxpayer Advocate Service\\nAppendix 3: List of Low Income Taxpayer Clinics\\nState\\nCity\\nClinic Name\\nPublic\\nPhone Number\\nLanguages \\nServed in Addition to English\\nPA\\nPhiladelphia\\nPhiladelphia Legal \\nAssistance Taxpayer Support \\nClinic\\n215-981-3800\\nSpanish, Arabic, French, and other \\nlanguages through interpreter services\\nPhiladelphia\\nTemple Law School LITC\\n215-204-8948\\nSpanish and other languages through \\ninterpreter services\\nPittsburgh\\nUniversity of Pittsburgh \\nSchool of Law LITC\\n412-648-1300\\nSpanish and French\\nVillanova\\nVillanova Federal Tax Clinic\\n888-829-2546\\n610-519-4123\\nSpanish and other languages through \\ninterpreter services\\nWashington\\nSouthwestern Pennsylvania \\nLegal Services LITC\\n800-846-0871\\n724-225-6170\\nAll languages through interpreter services\\nWilliamsport\\nSusquehanna Legal Aid for \\nAdults and Youth\\n570-884-4174\\nSpanish and other languages through \\ninterpreter services\\nYork\\nMidPenn Legal Services Low \\nIncome Taxpayer Clinic\\n844-675-7829\\nSpanish and other languages through \\ninterpreter services\\nRI\\nProvidence\\nRhode Island Legal Services \\nLITC\\n401-274-2652\\nSpanish and other languages through \\ninterpreter services\\nSC\\nGreenville\\nSouth Carolina Legal \\nServices LITC\\n888-346-5592\\nSpanish and other languages through \\ninterpreter services\\nSD\\nVermillion\\nUniversity of South Dakota \\nSchool of Law Federal Tax \\nClinic \\n844-366-8866\\n605-658-3531\\nAll languages through interpreter services\\nTN\\nMemphis\\nMemphis Area Legal \\nServices \\n901-523-8822\\nAll languages through interpreter services\\nNashville\\nTennessee Taxpayer Project\\n866-481-3669\\n865-483-8454\\nSpanish and other languages through \\ninterpreter services\\nTX\\nFort Worth\\nLegal Aid of Northwest \\nTexas LITC\\n800-955-3959\\n817-336-3943\\nSpanish and other languages through \\ninterpreter services\\nFort Worth\\nTexas A&M University \\nSchool of Law, Tax Dispute \\nResolution Clinic\\n817-212-4123\\nSpanish and other languages through \\ninterpreter services\\nHouston\\nHouston Volunteer Lawyers \\nLITC\\n713-228-0735\\nSpanish, Vietnamese, and other \\nlanguages through interpreter services\\nHouston\\nLone Star Legal Aid LITC\\n800-733-8394\\n713-652-0077\\nSpanish, Vietnamese, and other \\nlanguages through interpreter services\\nHouston\\nSouth Texas College of Law \\nLITC\\n800-646-1253\\n713-646-2922\\nAll languages through interpreter services\\nLubbock\\nTexas Tech School of Law \\nLITC\\n800-420-8037\\n806-742-4312\\nSpanish\\nSan Antonio\\nTexas Taxpayer Assistance \\nProject\\n833-329-8752\\n210-212-3747\\nSpanish and other languages through \\ninterpreter services\\nUT\\nProvo\\nCentro Hispano LITC\\n801-655-0258\\n801-691-5259\\nSpanish, Portuguese, and other \\nlanguages through interpreter services\\n\",\n \"59\\nFiscal Year 2024 Objectives Report to Congress\\nAppendix 3: List of Low Income Taxpayer Clinics\\nState\\nCity\\nClinic Name\\nPublic\\nPhone Number\\nLanguages \\nServed in Addition to English\\nVA\\nFairfax\\nLegal Services of Northern \\nVirginia LITC\\n866-534-5243 \\n703-778-6800\\nSpanish and other languages through \\ninterpreter services\\nLexington\\nWashington and Lee \\nUniversity School of Law Tax \\nClinic\\n540-458-8918\\nAll languages through interpreter services\\nRichmond\\nThe Community Tax Law \\nProject\\n800-295-0110 \\n804-358-5855\\nSpanish and other languages through \\ninterpreter services\\nVT\\nBurlington\\nVermont Low Income \\nTaxpayer Clinic\\n800-889-2047 \\n802-863-5620\\nAll languages through interpreter services\\nWA\\nSeattle\\nUniversity of Washington \\nFederal Tax Clinic\\n866-866-0158 \\n206-685-6805\\nSpanish, Russian, Mandarin, and Korean \\nSpokane\\nGonzaga University Federal \\nTax Clinic \\n800-793-1722 \\n509-313-5791\\nAll languages through interpreter services\\nWI\\nMilwaukee\\nLegal Action of Wisconsin \\nLITC\\n855-502-2468 \\n414-274-3400\\nAll languages through interpreter services\\nWV\\nMorgantown\\nWest Virginia University \\nCollege of Law Legal Clinic\\n304-293-0819\\nAll languages through interpreter services\\nWY\\nLaramie\\nUniversity of Wyoming LITC\\n833-719-2490 \\n307-766-6114\\nAll languages through interpreter services\\n\",\n \"Taxpayer Advocate Service\\n60\\nAcronym\\nDefinition\\nAA\\nAcceptance Agent\\nACM\\nAppeals Case Memorandum\\nACS\\nAutomated Collection System\\nACTC\\nAdditional Child Tax Credit\\nAGI\\nAdjusted Gross Income\\nAM\\nAccounts Management\\nAO\\nAppeals Officer\\nAOTC\\nAmerican Opportunity Tax Credit\\nARC\\nAnnual Report to Congress\\nARPA\\nAmerican Rescue Plan Act\\nASA\\nAverage Speed of Answer\\nBOD\\nBusiness Operating Division\\nBOLA\\nBusiness Online Account\\nBPR\\nBusiness Performance Review\\nBSM\\nBusiness Systems Modernization\\nCAA\\nCertifying Acceptance Agent\\nCDW\\nCompliance Data Warehouse\\nCOVID-19\\nCoronavirus Disease of 2019\\nCSR\\nCustomer Service Representative\\nCTC\\nChild Tax Credit\\nCY\\nCalendar Year\\nDHA\\nDirect-Hire Authority\\nDUT\\nDocumentation Upload Tool\\nEIC\\nEarned Income Credit\\nEITC\\nEarned Income Tax Credit\\nELS\\nExecutive Level Summary\\nEOY\\nEnd of Year\\nERC\\nEmployee Retention Credit\\nETAAC\\nElectronic Tax Administration Advisory \\nCommittee\\nFAQ \\nFrequently Asked Questions\\nFDR\\nFalse Detection Rate\\nFS\\nFiling Season\\nFTA\\nFirst Time Abatement\\nFUTA\\nFederal Unemployment Tax Act\\nFY\\nFiscal Year\\nGAO\\nGovernment Accountability Office\\nIDT\\nIdentity Theft\\nAcronym\\nDefinition\\nIGM\\nInterim Guidance Memorandum\\nIIR\\nInternational Information Return\\nIRA\\nInflation Reduction Act\\nIRC\\nInternal Revenue Code\\nIRM\\nInternal Revenue Manual\\nIRP\\nInformation Return Processing\\nIRS\\nInternal Revenue Service\\nIRSAC\\nInternal Revenue Service Advisory Council\\nIRSU\\nIRS University\\nIRTF\\nIndividual Returns Transaction File\\nIT\\nInformation Technology\\nITIN\\nIndividual Taxpayer Identification Number\\nIVO\\nIntegrity and Verification Operations\\nJCS\\nJoint Chiefs of Staff\\nJOC\\nJoint Operations Center\\nLITC\\nLow Income Taxpayer Clinic\\nLOS\\nLevel of Service\\nLTA\\nLocal Taxpayer Advocate\\nMSP\\nMost Serious Problem\\nNFTL\\nNotice of Federal Tax Lien\\nPMPA\\nProgram Management Process Assurance\\nPRO\\nProblem Resolution Officer\\nPRWVH\\nPre-Refund Wage Verification Hold\\nPY\\nProcessing Year\\nRRA 98\\nIRS Restructuring and Reform Act of 1998\\nSAO\\nSystemic Advocacy Objective\\nSB/SE\\nSmall Business/Self-Employed (Operating \\nDivision)\\nSERP\\nServicewide Electronic Research Program\\nSLA\\nService Level Agreement\\nSOP\\nStandard Operating Procedure or Strategic \\nOperating Plan\\nSP\\nSubmission Processing\\nTAC\\nTaxpayer Assistance Center\\nTAD\\nTaxpayer Advocate Directive\\nTAMRA\\nTechnical and Miscellaneous Revenue Act\\nTAO\\nTaxpayer Assistance Order\\nTAP\\nTaxpayer Advocacy Panel\\nGlossary of Acronyms\\nAPPENDIX 4: Glossary of Acronyms\\n\",\n \"61\\nFiscal Year 2024 Objectives Report to Congress\\nAcronym\\nDefinition\\nTAS\\nTaxpayer Advocate Service\\nTBOR \\nTaxpayer Bill of Rights\\nTCE\\nTax Counseling for the Elderly\\nTFA\\nTaxpayer First Act\\nTIGTA\\nTreasury Inspector General for Tax \\nAdministration\\nTIN\\nTaxpayer Identification Number\\nTPP\\nTaxpayer Protection Program\\nTY\\nTax Year\\nUPS\\nUnited Parcel Service\\nVITA\\nVolunteer Income Tax Assistance\\nVSD\\nVirtual Service Delivery\\nWebABIS \\nWeb Automated Background Investigation \\nSystem\\nWebSD\\nWeb Service Delivery\\nW&I\\nWage and Investment (Operating Division)\\nAppendix 4: Glossary of Acronyms\\n\",\n \"\",\n \"\",\n \"www.TaxpayerAdvocate.irs.gov/ObjectivesReport2024\\nPublication 4054 (Rev. 6-2023) Catalog Number 34427X Department of the Treasury Internal Revenue Service www.irs.gov\\n\"\n]","isConversational":false}}},{"rowIdx":1187,"cells":{"file_name":{"kind":"string","value":"p4281pr.pdf"},"description":{"kind":"string","value":"0623 Publ 4281 (PR) (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p4281pr.pdf"},"text":{"kind":"list like","value":["Do You Have Children?\nAdditional Child Tax Credit “ACTC” for Bona Fide residents of Puerto Rico. \nWhat’s New? Bona Fide residents of Puerto Rico are eligible to claim the “ACTC” if they \nhave a qualifying child and meet the other requirements.\nYou may qualify for the Child Tax Credit. \nYou may be able to claim the child tax credit if \nyou meet the following conditions:\t\n You are a bona fide resident of Puerto Rico\t\n You contributed to Social Security and Medicare\nfrom your wage income or you paid your\nself-employment taxes\t\n You had one or more qualifying children\nIncome limits: \nThe benefit begins to decrease when the taxpayer’s \nModified Adjusted Gross Income (MAGI) exceeds certain \nincome levels: $400,000 for married filing jointly and \n$200,000 for other filing status.\nWho is a qualifying child?\nAll of the tests below must be met to be able to claim \nsomeone as a qualifying child for the child tax credit.\nRelationship test: \nThe child must be your son, daughter, stepchild, foster \nchild, brother, sister, stepbrother, stepsister, \nhalf-brother, half-sister, or a descendant of any of them \n(for example, your grandchild, niece, or nephew). \nResidency test: \nYou and the child must have the same principal place \nof residence (except for temporary absences) for more \nthan half of the tax year.\nAge test: \nThe child was under 17 years old on December 31 of \nthe year.\nSupport test: \nThe child must not have provided half of their own \nsupport for the tax year.\nCitizenship test: \nThe child must be a U.S. citizen, national or resident \nalien of the United States. \nAn exception may apply if the parents are divorced, \nseparated, or living apart. See IRS Publication \n501, Dependents, Standard Deduction, and Filing \nInformation.\nPublication 4281 (PR) (Rev. 6-2023) Catalog Number 93737O Department of the Treasury Internal Revenue Service www.irs.gov\n","Self-Employment\nYou may be able to claim the Child Tax Credit if \nyou are self-employed, as long as you had one or \nmore qualifying children. To do this computation, \nuse the worksheet included in the instructions for \nForm 1040-SS or Form 1040-PR (in Spanish).\nDo you want more information about \nthe child tax credit?\nThe Volunteer Income Tax Assistance (VITA) centers will be able to \nprepare your tax return free of charge. To locate the VITA site nearest \nyou, use the VITA locator tool or call 800-906-9887.\nFederal employees\nWhen completing your federal return, check if you \nqualify for the Child Tax Credit. See the instructions \nfor Form 1040 or Schedule 8812 for more \ninformation.\nHow do I claim the Additional Child Tax Credit?\nYou must file Form 1040-SS or Form 1040-PR (in Spanish) and complete parts 1 and 2 to claim the child tax \ncredit. These forms can be filed electronically (e-file). If you have U.S. taxable income, such as federal wages, or \nincome outside of Puerto Rico, you must claim this credit on Form 1040 or Form 1040-SR.\nHow much will the \ncredit be?\nThe credit can be up to $1,500 per qualifying child \nunder 17 years old. Use the worksheet included in \nthe instructions for Form 1040-SS or Form 1040-PR \n(in Spanish) to determine the correct amount.\n"],"string":"[\n \"Do You Have Children?\\nAdditional Child Tax Credit “ACTC” for Bona Fide residents of Puerto Rico. \\nWhat’s New? Bona Fide residents of Puerto Rico are eligible to claim the “ACTC” if they \\nhave a qualifying child and meet the other requirements.\\nYou may qualify for the Child Tax Credit. \\nYou may be able to claim the child tax credit if \\nyou meet the following conditions:\\t\\n You are a bona fide resident of Puerto Rico\\t\\n You contributed to Social Security and Medicare\\nfrom your wage income or you paid your\\nself-employment taxes\\t\\n You had one or more qualifying children\\nIncome limits: \\nThe benefit begins to decrease when the taxpayer’s \\nModified Adjusted Gross Income (MAGI) exceeds certain \\nincome levels: $400,000 for married filing jointly and \\n$200,000 for other filing status.\\nWho is a qualifying child?\\nAll of the tests below must be met to be able to claim \\nsomeone as a qualifying child for the child tax credit.\\nRelationship test: \\nThe child must be your son, daughter, stepchild, foster \\nchild, brother, sister, stepbrother, stepsister, \\nhalf-brother, half-sister, or a descendant of any of them \\n(for example, your grandchild, niece, or nephew). \\nResidency test: \\nYou and the child must have the same principal place \\nof residence (except for temporary absences) for more \\nthan half of the tax year.\\nAge test: \\nThe child was under 17 years old on December 31 of \\nthe year.\\nSupport test: \\nThe child must not have provided half of their own \\nsupport for the tax year.\\nCitizenship test: \\nThe child must be a U.S. citizen, national or resident \\nalien of the United States. \\nAn exception may apply if the parents are divorced, \\nseparated, or living apart. See IRS Publication \\n501, Dependents, Standard Deduction, and Filing \\nInformation.\\nPublication 4281 (PR) (Rev. 6-2023) Catalog Number 93737O Department of the Treasury Internal Revenue Service www.irs.gov\\n\",\n \"Self-Employment\\nYou may be able to claim the Child Tax Credit if \\nyou are self-employed, as long as you had one or \\nmore qualifying children. To do this computation, \\nuse the worksheet included in the instructions for \\nForm 1040-SS or Form 1040-PR (in Spanish).\\nDo you want more information about \\nthe child tax credit?\\nThe Volunteer Income Tax Assistance (VITA) centers will be able to \\nprepare your tax return free of charge. To locate the VITA site nearest \\nyou, use the VITA locator tool or call 800-906-9887.\\nFederal employees\\nWhen completing your federal return, check if you \\nqualify for the Child Tax Credit. See the instructions \\nfor Form 1040 or Schedule 8812 for more \\ninformation.\\nHow do I claim the Additional Child Tax Credit?\\nYou must file Form 1040-SS or Form 1040-PR (in Spanish) and complete parts 1 and 2 to claim the child tax \\ncredit. These forms can be filed electronically (e-file). If you have U.S. taxable income, such as federal wages, or \\nincome outside of Puerto Rico, you must claim this credit on Form 1040 or Form 1040-SR.\\nHow much will the \\ncredit be?\\nThe credit can be up to $1,500 per qualifying child \\nunder 17 years old. Use the worksheet included in \\nthe instructions for Form 1040-SS or Form 1040-PR \\n(in Spanish) to determine the correct amount.\\n\"\n]","isConversational":false}}},{"rowIdx":1188,"cells":{"file_name":{"kind":"string","value":"p5839.pdf"},"description":{"kind":"string","value":"0723 Publ 5839 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5839.pdf"},"text":{"kind":"list like","value":["DIGITAL ASSETS IN ITIATIVE\nDepartment of the Treasury – Internal Revenue Service\nAs of May 2023\nE X E C U T I V E S U M M A R Y\nDigital assets are defined in the Internal Revenue Code as digital representations of value which are recorded on \na cryptographically secured distributed ledger, such as a blockchain, or any similar technology specified by the \nSecretary. The use of digital assets has grown in recent years. Accordingly, the IRS must have a coordinated and \nstrategic response for this asset class. The IRS’s Digital Assets Initiative (DAI) team will lead those efforts.\nFor more information about our work on Digital Assets, please visit our website here:\nF O C U S A R E A S\nThe DAI serves, in large part, as a centralized resource for the IRS business operating divisions to ensure \ncollaboration and consistency in the IRS’s approach to digital assets. The IRS, including the DAI, has four \nprimary focus areas relating to digital assets: communication, taxpayer and staff education, guidance and \nimplementation, and community liaisons. \nC O M M U N I C A T I O N S\nThe IRS engages with taxpayers regarding digital asset activity through several \nmediums, including IRS.gov, social media platforms, and appearances at public \nconferences.The DAI is focused on IRS staff education to ensure consistent treatment of digital asset transactions throughout the agency. The DAI also is focused on taxpayer education to increase voluntary tax compliance in connection with digital asset transactions. These goals can be achieved through effective staff training, taxpayer \nengagement and providing clear guidance\nT A X P A Y E R & S T A F F\nE D U C A T I O N\nThe IRS continues to nurture and develop relationships with the digital asset industry \nand other federal agencies. Additionally, the IRS engages with the Organization for \nEconomic Cooperation and Development (OECD) to support the Crypto-Asset Reporting \nFramework (CARF), and participates in other international meetings, such as the J5 and \nbilateral meetings organized through the Joint International Taskforce on Shared \nIntelligence and Collaboration.\nC O M M U N I T Y\nL I A I S O N S\nBecause digital assets are generally treated as property for federal income tax \npurposes, and because federal tax principles applicable to property transactions \ngenerally apply to digital asset transactions, clear and effective guidance is needed. The \nDAI continues to assist in the development and implementation of regulatory and sub-\nregulatory guidance on a variety of digital asset issues. Future guidance related to \ninformation reporting of digital asset transactions, based on the requirements enacted \nby the Infrastructure Investment and Jobs Act (IIJA), is anticipated.\nG U I D A N C E & \nI M P L E M E N T A T I O N\nPublication 5839 (7-2023) Catalog Number 94204Y Department of the Treasury Internal Revenue Service www.irs.gov\n"],"string":"[\n \"DIGITAL ASSETS IN ITIATIVE\\nDepartment of the Treasury – Internal Revenue Service\\nAs of May 2023\\nE X E C U T I V E S U M M A R Y\\nDigital assets are defined in the Internal Revenue Code as digital representations of value which are recorded on \\na cryptographically secured distributed ledger, such as a blockchain, or any similar technology specified by the \\nSecretary. The use of digital assets has grown in recent years. Accordingly, the IRS must have a coordinated and \\nstrategic response for this asset class. The IRS’s Digital Assets Initiative (DAI) team will lead those efforts.\\nFor more information about our work on Digital Assets, please visit our website here:\\nF O C U S A R E A S\\nThe DAI serves, in large part, as a centralized resource for the IRS business operating divisions to ensure \\ncollaboration and consistency in the IRS’s approach to digital assets. The IRS, including the DAI, has four \\nprimary focus areas relating to digital assets: communication, taxpayer and staff education, guidance and \\nimplementation, and community liaisons. \\nC O M M U N I C A T I O N S\\nThe IRS engages with taxpayers regarding digital asset activity through several \\nmediums, including IRS.gov, social media platforms, and appearances at public \\nconferences.The DAI is focused on IRS staff education to ensure consistent treatment of digital asset transactions throughout the agency. The DAI also is focused on taxpayer education to increase voluntary tax compliance in connection with digital asset transactions. These goals can be achieved through effective staff training, taxpayer \\nengagement and providing clear guidance\\nT A X P A Y E R & S T A F F\\nE D U C A T I O N\\nThe IRS continues to nurture and develop relationships with the digital asset industry \\nand other federal agencies. Additionally, the IRS engages with the Organization for \\nEconomic Cooperation and Development (OECD) to support the Crypto-Asset Reporting \\nFramework (CARF), and participates in other international meetings, such as the J5 and \\nbilateral meetings organized through the Joint International Taskforce on Shared \\nIntelligence and Collaboration.\\nC O M M U N I T Y\\nL I A I S O N S\\nBecause digital assets are generally treated as property for federal income tax \\npurposes, and because federal tax principles applicable to property transactions \\ngenerally apply to digital asset transactions, clear and effective guidance is needed. The \\nDAI continues to assist in the development and implementation of regulatory and sub-\\nregulatory guidance on a variety of digital asset issues. Future guidance related to \\ninformation reporting of digital asset transactions, based on the requirements enacted \\nby the Infrastructure Investment and Jobs Act (IIJA), is anticipated.\\nG U I D A N C E & \\nI M P L E M E N T A T I O N\\nPublication 5839 (7-2023) Catalog Number 94204Y Department of the Treasury Internal Revenue Service www.irs.gov\\n\"\n]","isConversational":false}}},{"rowIdx":1189,"cells":{"file_name":{"kind":"string","value":"f4506t.pdf"},"description":{"kind":"string","value":"0623 Form 4506-T (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/f4506t.pdf"},"text":{"kind":"list like","value":["Form 4506-T\n(June 2023)\nDepartment of the Treasury \nInternal Revenue Service \nRequest for Transcript of Tax Return\n▶ Do not sign this form unless all applicable lines have been completed.\n▶ Request may be rejected if the form is incomplete or illegible.\n▶ For more information about Form 4506-T, visit www.irs.gov/form4506t.\nOMB No. 1545-1872\nTip: Get faster service: Online at www.irs.gov, Get Your Tax Record (Get Transcript) or by calling 1-800-908-9946 for specialized assistance. We \nhave teams available to assist. Note: Taxpayers may register to use Get Transcript to view, print, or download the following transcript types: Tax \nReturn Transcript (shows most line items including Adjusted Gross Income (AGI) from your original Form 1040-series tax return as filed, along with \nany forms and schedules), Tax Account Transcript (shows basic data such as return type, marital status, AGI, taxable income and all payment types), \nRecord of Account Transcript (combines the tax return and tax account transcripts into one complete transcript), Wage and Income Transcript \n(shows data from information returns we receive such as Forms W-2, 1099, 1098 and Form 5498), and Verification of Non-filing Letter (provides \nproof that the IRS has no record of a filed Form 1040-series tax return for the year you request).\n1a Name shown on tax return. If a joint return, enter the name \nshown first. \n1b First social security number on tax return, individual taxpayer identification \nnumber, or employer identification number (see instructions) \n2a If a joint return, enter spouse’s name shown on tax return. \n2b Second social security number or individual taxpayer \nidentification number if joint tax return \n3 Current name, address (including apt., room, or suite no.), city, state, and ZIP code (see instructions) \n4 Previous address shown on the last return filed if different from line 3 (see instructions)\n5 Customer file number (if applicable) (see instructions)\nNote: Effective July 2019, the IRS will mail tax transcript requests only to your address of record. See What’s New under Future Developments on \nPage 2 for additional information.\n6 \nTranscript requested. Enter the tax form number here (1040, 1065, 1120, etc.) and check the appropriate box below. Enter only one tax form \nnumber per request. ▶\na \nReturn Transcript, which includes most of the line items of a tax return as filed with the IRS. A tax return transcript does not reflect \nchanges made to the account after the return is processed. Transcripts are only available for the following returns: Form 1040 series, \nForm 1065, Form 1120, Form 1120-A, Form 1120-H, Form 1120-L, and Form 1120S. Return transcripts are available for the current year \nand returns processed during the prior 3 processing years. Most requests will be processed within 10 business days \n.\n.\n.\n.\n.\n.\nb \nAccount Transcript, which contains information on the financial status of the account, such as payments made on the account, penalty \nassessments, and adjustments made by you or the IRS after the return was filed. Return information is limited to items such as tax liability \nand estimated tax payments. Account transcripts are available for most returns. Most requests will be processed within 10 business days \n.\nc \nRecord of Account, which provides the most detailed information as it is a combination of the Return Transcript and the Account \nTranscript. Available for current year and 3 prior tax years. Most requests will be processed within 10 business days \n.\n.\n.\n.\n.\n.\n7 \nVerification of Nonfiling, which is proof from the IRS that you did not file a return for the year. Current year requests are only available \nafter June 15th. There are no availability restrictions on prior year requests. Most requests will be processed within 10 business days .\n.\n8 \nForm W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. The IRS can provide a transcript that includes data from \nthese information returns. State or local information is not included with the Form W-2 information. The IRS may be able to provide this \ntranscript information for up to 10 years. Information for the current year is generally not available until the year after it is filed with the IRS. For \nexample, W-2 information for 2016, filed in 2017, will likely not be available from the IRS until 2018. If you need W-2 information for retirement \npurposes, you should contact the Social Security Administration at 1-800-772-1213. Most requests will be processed within 10 business days .\nCaution: If you need a copy of Form W-2 or Form 1099, you should first contact the payer. To get a copy of the Form W-2 or Form 1099 filed \nwith your return, you must use Form 4506 and request a copy of your return, which includes all attachments. \n9 \nYear or period requested. Enter the end date of the tax year or period requested in mm/dd/yyyy format. This may be a calendar year, fiscal \nyear or quarter. Enter each quarter requested for quarterly returns. Example: Enter 12/31/2018 for a calendar year 2018 Form 1040 transcript.\nCaution: Do not sign this form unless all applicable lines have been completed.\nSignature of taxpayer(s). I declare that I am either the taxpayer whose name is shown on line 1a or 2a, or a person authorized to obtain the tax \ninformation requested. If the request applies to a joint return, at least one spouse must sign. If signed by a corporate officer, 1 percent or more \nshareholder, partner, managing member, guardian, tax matters partner, executor, receiver, administrator, trustee, or party other than the taxpayer, I \ncertify that I have the authority to execute Form 4506-T on behalf of the taxpayer. Note: This form must be received by IRS within 120 days of the \nsignature date.\nSignatory attests that he/she has read the attestation clause and upon so reading declares that he/she \nhas the authority to sign the Form 4506-T. See instructions.\nPhone number of taxpayer on line \n1a or 2a \nSign \nHere \n▲\nSignature (see instructions) \nDate \n▲\nTitle (if line 1a above is a corporation, partnership, estate, or trust) \n▲\nSpouse’s signature \nDate \nFor Privacy Act and Paperwork Reduction Act Notice, see page 2. \nCat. No. 37667N\nForm 4506-T (Rev. 6-2023) \n/ \n/ \n/ \n/ \n/ \n/ \n/ \n/ \n","Form 4506-T (Rev. 6-2023) \nPage 2 \nSection references are to the Internal Revenue Code unless \notherwise noted.\nFuture Developments\nFor the latest information about Form 4506-T and its \ninstructions, go to www.irs.gov/form4506t. Information about \nany recent developments affecting Form 4506-T (such as \nlegislation enacted after we released it) will be posted on that \npage.\nThe filing location for the Form 4506-T has changed. Please \nsee Chart for individual transcripts or Chart for all other \ntranscripts for the correct mailing location.\nWhat’s New. As part of its ongoing efforts to protect \ntaxpayer data, the Internal Revenue Service announced that \nin July 2019, it will stop all third-party mailings of requested \ntranscripts. After this date masked Tax Transcripts will only \nbe mailed to the taxpayer’s address of record.\nIf a third-party is unable to accept a Tax Transcript mailed to \nthe taxpayer, they may either contract with an existing IVES \nparticipant or become an IVES participant themselves. For \nadditional information about the IVES program, go to \nwww.irs.gov and search IVES.\nGeneral Instructions \nCaution: Do not sign this form unless all applicable lines \nhave been completed.\nPurpose of form. Use Form 4506-T to request tax return \ninformation. Taxpayers using a tax year beginning in one \ncalendar year and ending in the following year (fiscal tax year) \nmust file Form 4506-T to request a return transcript.\nNote: If you are unsure of which type of transcript you need, \nrequest the Record of Account, as it provides the most \ndetailed information.\nCustomer File Number. The transcripts provided by the IRS \nhave been modified to protect taxpayers' privacy. Transcripts \nonly display partial personal information, such as the last four \ndigits of the taxpayer's Social Security Number. Full financial \nand tax information, such as wages and taxable income, are \nshown on the transcript. \nAn optional Customer File Number field is available to use \nwhen requesting a transcript. This number will print on the \ntranscript. See Line 5 instructions for specific requirements. \nThe customer file number is an optional field and not \nrequired.\nTip. Use Form 4506, Request for Copy of Tax Return, to \nrequest copies of tax returns.\nAutomated transcript request. You can quickly request \ntranscripts by using our automated self-help service tools. \nPlease visit us at IRS.gov and click on “Get a Tax \nTranscript...” under “Tools” or call 1-800-908-9946. \nWhere to file. Mail or fax Form 4506-T to the address below \nfor the state you lived in, or the state your business was in, \nwhen that return was filed. There are two address charts: one \nfor individual transcripts (Form 1040 series and Form W-2) \nand one for all other transcripts. \nIf you are requesting more than one transcript or other \nproduct and the chart shows two different addresses, send \nyour request to the address based on the address of your \nmost recent return.\nLine 1b. Enter your employer identification number (EIN) if \nyour request relates to a business return. Otherwise, enter the \nfirst social security number (SSN) or your individual taxpayer \nidentification number (ITIN) shown on the return. For \nexample, if you are requesting Form 1040 that includes \nSchedule C (Form 1040), enter your SSN.\nLine 3. Enter your current address. If you use a P.O. box, \ninclude it on this line.\nLine 4. Enter the address shown on the last return filed if \ndifferent from the address entered on line 3.\nNote: If the addresses on lines 3 and 4 are different and you \nhave not changed your address with the IRS, file Form 8822, \nChange of Address. For a business address, file Form 8822-\nB, Change of Address or Responsible Party — Business. \nLine 5. Enter up to 10 numeric characters to create a unique \ncustomer file number that will appear on the transcript. The \ncustomer file number should not contain an SSN. \nCompletion of this line is not required.\nNote. If you use an SSN, name or combination of both, we \nwill not input the information and the customer file number \nwill reflect a generic entry of “9999999999” on the transcript.\nLine 6. Enter only one tax form number per request.\nSignature and date. Form 4506-T must be signed and dated \nby the taxpayer listed on line 1a or 2a. The IRS must receive \nForm 4506-T within 120 days of the date signed by the \ntaxpayer or it will be rejected. Ensure that all applicable lines \nare completed before signing.\n▲\n!\nCAUTION\nYou must check the box in the signature area \nto acknowledge you have the authority to sign \nand request the information. The form will not \nbe processed and returned to you if the \nbox is unchecked.\nIndividuals. Transcripts of jointly filed tax returns may be \nfurnished to either spouse. Only one signature is required. \nSign Form 4506-T exactly as your name appeared on the \noriginal return. If you changed your name, also sign your \ncurrent name. \nCorporations. Generally, Form 4506-T can be signed by: \n(1) an officer having legal authority to bind the corporation, (2) \nany person designated by the board of directors or other \ngoverning body, or (3) any officer or employee on written \nrequest by any principal officer and attested to by the \nsecretary or other officer. A bona fide shareholder of record \nowning 1 percent or more of the outstanding stock of the \ncorporation may submit a Form 4506-T but must provide \ndocumentation to support the requester's right to receive the \ninformation. \nPartnerships. Generally, Form 4506-T can be signed by \nany person who was a member of the partnership during any \npart of the tax period requested on line 9. \nAll others. See section 6103(e) if the taxpayer has died, is \ninsolvent, is a dissolved corporation, or if a trustee, guardian, \nexecutor, receiver, or administrator is acting for the taxpayer. \nNote: If you are Heir at law, Next of kin, or Beneficiary you \nmust be able to establish a material interest in the estate or \ntrust.\nDocumentation. For entities other than individuals, you \nmust attach the authorization document. For example, this \ncould be the letter from the principal officer authorizing an \nemployee of the corporation or the letters testamentary \nauthorizing an individual to act for an estate. \nSignature by a representative. A representative can sign \nForm 4506-T for a taxpayer only if the taxpayer has \nspecifically delegated this authority to the representative on \nForm 2848, line 5. The representative must attach Form 2848 \nshowing the delegation to Form 4506-T.\nPrivacy Act and Paperwork Reduction Act Notice. We ask \nfor the information on this form to establish your right to gain \naccess to the requested tax information under the Internal \nRevenue Code. We need this information to properly identify \nthe tax information and respond to your request. You are not \nrequired to request any transcript; if you do request a \ntranscript, sections 6103 and 6109 and their regulations \nrequire you to provide this information, including your SSN or \nEIN. If you do not provide this information, we may not be \nable to process your request. Providing false or fraudulent \ninformation may subject you to penalties. \nRoutine uses of this information include giving it to the \nDepartment of Justice for civil and criminal litigation, and \ncities, states, the District of Columbia, and U.S. \ncommonwealths and possessions for use in administering \ntheir tax laws. We may also disclose this information to other \ncountries under a tax treaty, to federal and state agencies to \nenforce federal nontax criminal laws, or to federal law \nenforcement and intelligence agencies to combat terrorism. \nYou are not required to provide the information requested \non a form that is subject to the Paperwork Reduction Act \nunless the form displays a valid OMB control number. Books \nor records relating to a form or its instructions must be \nretained as long as their contents may become material in the \nadministration of any Internal Revenue law. Generally, tax \nreturns and return information are confidential, as required by \nsection 6103. \nThe time needed to complete and file Form 4506-T will \nvary depending on individual circumstances. The estimated \naverage time is: Learning about the law or the form, 10 \nmin.; Preparing the form, 12 min.; and Copying, \nassembling, and sending the form to the IRS, 20 min. \nIf you have comments concerning the accuracy of these \ntime estimates or suggestions for making Form 4506-T \nsimpler, we would be happy to hear from you. You can write \nto:\nInternal Revenue Service \nTax Forms and Publications Division \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224\nDo not send the form to this address. Instead, see Where \nto file on this page.\nChart for individual transcripts \n(Form 1040 series and Form W-2 \nand Form 1099) \nIf you filed an \nindividual return and \nlived in: \nMail or fax to: \nAlabama, Arkansas, Florida, \nGeorgia, Louisiana, \nMississippi, North Carolina, \nOklahoma, South Carolina, \nTennessee, Texas, a foreign \ncountry, American Samoa, \nPuerto Rico, Guam, the \nCommonwealth of the \nNorthern Mariana Islands, the \nU.S. Virgin Islands, or A.P.O. \nor F.P.O. address \nInternal Revenue Service \nRAIVS Team \nStop 6716 AUSC \nAustin, TX 73301 \n \n \n855-587-9604\nDelaware, Illinois, Indiana, \nIowa, Kentucky, Maine, \nMassachusetts, Minnesota, \nMissouri, New Hampshire, \nNew Jersey, New York, \nVermont, Virginia, Wisconsin\nInternal Revenue Service \nRAIVS Team \nStop 6705 S-2 \nKansas City, MO 64999 \n \n855-821-0094\nAlaska, Arizona, California, \nColorado, Connecticut, District \nof Columbia, Hawaii, Idaho, \nKansas, Maryland, Michigan, \nMontana, Nebraska, Nevada, \nNew Mexico, North Dakota, \nOhio, Oregon, Pennsylvania, \nRhode Island, South Dakota, \nUtah, Washington, West \nVirginia, Wyoming\nInternal Revenue Service \nRAIVS Team \nP.O. Box 9941 \nMail Stop 6734 \nOgden, UT 84409 \n \n \n855-298-1145\nChart for all other transcripts \nIf you lived in \nor your business was \nin: \nMail or fax to: \nAlabama, Alaska, Arizona, \nArkansas, California, \nColorado, Florida, Hawaii, \nIdaho, Iowa, Kansas, \nLouisiana, Minnesota, \nMississippi, Missouri, \nMontana, Nebraska, Nevada, \nNew Mexico, North Dakota, \nOklahoma, Oregon, South \nDakota, Texas, Utah, \nWashington, Wyoming, a \nforeign country, American \nSamoa, Puerto Rico, Guam, \nthe Commonwealth of the \nNorthern Mariana Islands, \nthe U.S. Virgin Islands, \nA.P.O. or F.P.O. address\nInternal Revenue Service \nRAIVS Team \nP.O. Box 9941 \nMail Stop 6734 \nOgden, UT 84409 \n \n \n855-298-1145\nConnecticut, Delaware, \nDistrict of Columbia, \nGeorgia, Illinois, Indiana, \nKentucky, Maine, Maryland, \nMassachusetts, Michigan, \nNew Hampshire, New \nJersey, New York, North \nCarolina, Ohio, Pennsylvania, \nRhode Island, South \nCarolina, Tennessee, \nVermont, Virginia, West \nVirginia, Wisconsin\nInternal Revenue Service \nRAIVS Team \nStop 6705 S-2 \nKansas City, MO 64999 \n \n \n855-821-0094\n"],"string":"[\n \"Form 4506-T\\n(June 2023)\\nDepartment of the Treasury \\nInternal Revenue Service \\nRequest for Transcript of Tax Return\\n▶ Do not sign this form unless all applicable lines have been completed.\\n▶ Request may be rejected if the form is incomplete or illegible.\\n▶ For more information about Form 4506-T, visit www.irs.gov/form4506t.\\nOMB No. 1545-1872\\nTip: Get faster service: Online at www.irs.gov, Get Your Tax Record (Get Transcript) or by calling 1-800-908-9946 for specialized assistance. We \\nhave teams available to assist. Note: Taxpayers may register to use Get Transcript to view, print, or download the following transcript types: Tax \\nReturn Transcript (shows most line items including Adjusted Gross Income (AGI) from your original Form 1040-series tax return as filed, along with \\nany forms and schedules), Tax Account Transcript (shows basic data such as return type, marital status, AGI, taxable income and all payment types), \\nRecord of Account Transcript (combines the tax return and tax account transcripts into one complete transcript), Wage and Income Transcript \\n(shows data from information returns we receive such as Forms W-2, 1099, 1098 and Form 5498), and Verification of Non-filing Letter (provides \\nproof that the IRS has no record of a filed Form 1040-series tax return for the year you request).\\n1a Name shown on tax return. If a joint return, enter the name \\nshown first. \\n1b First social security number on tax return, individual taxpayer identification \\nnumber, or employer identification number (see instructions) \\n2a If a joint return, enter spouse’s name shown on tax return. \\n2b Second social security number or individual taxpayer \\nidentification number if joint tax return \\n3 Current name, address (including apt., room, or suite no.), city, state, and ZIP code (see instructions) \\n4 Previous address shown on the last return filed if different from line 3 (see instructions)\\n5 Customer file number (if applicable) (see instructions)\\nNote: Effective July 2019, the IRS will mail tax transcript requests only to your address of record. See What’s New under Future Developments on \\nPage 2 for additional information.\\n6 \\nTranscript requested. Enter the tax form number here (1040, 1065, 1120, etc.) and check the appropriate box below. Enter only one tax form \\nnumber per request. ▶\\na \\nReturn Transcript, which includes most of the line items of a tax return as filed with the IRS. A tax return transcript does not reflect \\nchanges made to the account after the return is processed. Transcripts are only available for the following returns: Form 1040 series, \\nForm 1065, Form 1120, Form 1120-A, Form 1120-H, Form 1120-L, and Form 1120S. Return transcripts are available for the current year \\nand returns processed during the prior 3 processing years. Most requests will be processed within 10 business days \\n.\\n.\\n.\\n.\\n.\\n.\\nb \\nAccount Transcript, which contains information on the financial status of the account, such as payments made on the account, penalty \\nassessments, and adjustments made by you or the IRS after the return was filed. Return information is limited to items such as tax liability \\nand estimated tax payments. Account transcripts are available for most returns. Most requests will be processed within 10 business days \\n.\\nc \\nRecord of Account, which provides the most detailed information as it is a combination of the Return Transcript and the Account \\nTranscript. Available for current year and 3 prior tax years. Most requests will be processed within 10 business days \\n.\\n.\\n.\\n.\\n.\\n.\\n7 \\nVerification of Nonfiling, which is proof from the IRS that you did not file a return for the year. Current year requests are only available \\nafter June 15th. There are no availability restrictions on prior year requests. Most requests will be processed within 10 business days .\\n.\\n8 \\nForm W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. The IRS can provide a transcript that includes data from \\nthese information returns. State or local information is not included with the Form W-2 information. The IRS may be able to provide this \\ntranscript information for up to 10 years. Information for the current year is generally not available until the year after it is filed with the IRS. For \\nexample, W-2 information for 2016, filed in 2017, will likely not be available from the IRS until 2018. If you need W-2 information for retirement \\npurposes, you should contact the Social Security Administration at 1-800-772-1213. Most requests will be processed within 10 business days .\\nCaution: If you need a copy of Form W-2 or Form 1099, you should first contact the payer. To get a copy of the Form W-2 or Form 1099 filed \\nwith your return, you must use Form 4506 and request a copy of your return, which includes all attachments. \\n9 \\nYear or period requested. Enter the end date of the tax year or period requested in mm/dd/yyyy format. This may be a calendar year, fiscal \\nyear or quarter. Enter each quarter requested for quarterly returns. Example: Enter 12/31/2018 for a calendar year 2018 Form 1040 transcript.\\nCaution: Do not sign this form unless all applicable lines have been completed.\\nSignature of taxpayer(s). I declare that I am either the taxpayer whose name is shown on line 1a or 2a, or a person authorized to obtain the tax \\ninformation requested. If the request applies to a joint return, at least one spouse must sign. If signed by a corporate officer, 1 percent or more \\nshareholder, partner, managing member, guardian, tax matters partner, executor, receiver, administrator, trustee, or party other than the taxpayer, I \\ncertify that I have the authority to execute Form 4506-T on behalf of the taxpayer. Note: This form must be received by IRS within 120 days of the \\nsignature date.\\nSignatory attests that he/she has read the attestation clause and upon so reading declares that he/she \\nhas the authority to sign the Form 4506-T. See instructions.\\nPhone number of taxpayer on line \\n1a or 2a \\nSign \\nHere \\n▲\\nSignature (see instructions) \\nDate \\n▲\\nTitle (if line 1a above is a corporation, partnership, estate, or trust) \\n▲\\nSpouse’s signature \\nDate \\nFor Privacy Act and Paperwork Reduction Act Notice, see page 2. \\nCat. No. 37667N\\nForm 4506-T (Rev. 6-2023) \\n/ \\n/ \\n/ \\n/ \\n/ \\n/ \\n/ \\n/ \\n\",\n \"Form 4506-T (Rev. 6-2023) \\nPage 2 \\nSection references are to the Internal Revenue Code unless \\notherwise noted.\\nFuture Developments\\nFor the latest information about Form 4506-T and its \\ninstructions, go to www.irs.gov/form4506t. Information about \\nany recent developments affecting Form 4506-T (such as \\nlegislation enacted after we released it) will be posted on that \\npage.\\nThe filing location for the Form 4506-T has changed. Please \\nsee Chart for individual transcripts or Chart for all other \\ntranscripts for the correct mailing location.\\nWhat’s New. As part of its ongoing efforts to protect \\ntaxpayer data, the Internal Revenue Service announced that \\nin July 2019, it will stop all third-party mailings of requested \\ntranscripts. After this date masked Tax Transcripts will only \\nbe mailed to the taxpayer’s address of record.\\nIf a third-party is unable to accept a Tax Transcript mailed to \\nthe taxpayer, they may either contract with an existing IVES \\nparticipant or become an IVES participant themselves. For \\nadditional information about the IVES program, go to \\nwww.irs.gov and search IVES.\\nGeneral Instructions \\nCaution: Do not sign this form unless all applicable lines \\nhave been completed.\\nPurpose of form. Use Form 4506-T to request tax return \\ninformation. Taxpayers using a tax year beginning in one \\ncalendar year and ending in the following year (fiscal tax year) \\nmust file Form 4506-T to request a return transcript.\\nNote: If you are unsure of which type of transcript you need, \\nrequest the Record of Account, as it provides the most \\ndetailed information.\\nCustomer File Number. The transcripts provided by the IRS \\nhave been modified to protect taxpayers' privacy. Transcripts \\nonly display partial personal information, such as the last four \\ndigits of the taxpayer's Social Security Number. Full financial \\nand tax information, such as wages and taxable income, are \\nshown on the transcript. \\nAn optional Customer File Number field is available to use \\nwhen requesting a transcript. This number will print on the \\ntranscript. See Line 5 instructions for specific requirements. \\nThe customer file number is an optional field and not \\nrequired.\\nTip. Use Form 4506, Request for Copy of Tax Return, to \\nrequest copies of tax returns.\\nAutomated transcript request. You can quickly request \\ntranscripts by using our automated self-help service tools. \\nPlease visit us at IRS.gov and click on “Get a Tax \\nTranscript...” under “Tools” or call 1-800-908-9946. \\nWhere to file. Mail or fax Form 4506-T to the address below \\nfor the state you lived in, or the state your business was in, \\nwhen that return was filed. There are two address charts: one \\nfor individual transcripts (Form 1040 series and Form W-2) \\nand one for all other transcripts. \\nIf you are requesting more than one transcript or other \\nproduct and the chart shows two different addresses, send \\nyour request to the address based on the address of your \\nmost recent return.\\nLine 1b. Enter your employer identification number (EIN) if \\nyour request relates to a business return. Otherwise, enter the \\nfirst social security number (SSN) or your individual taxpayer \\nidentification number (ITIN) shown on the return. For \\nexample, if you are requesting Form 1040 that includes \\nSchedule C (Form 1040), enter your SSN.\\nLine 3. Enter your current address. If you use a P.O. box, \\ninclude it on this line.\\nLine 4. Enter the address shown on the last return filed if \\ndifferent from the address entered on line 3.\\nNote: If the addresses on lines 3 and 4 are different and you \\nhave not changed your address with the IRS, file Form 8822, \\nChange of Address. For a business address, file Form 8822-\\nB, Change of Address or Responsible Party — Business. \\nLine 5. Enter up to 10 numeric characters to create a unique \\ncustomer file number that will appear on the transcript. The \\ncustomer file number should not contain an SSN. \\nCompletion of this line is not required.\\nNote. If you use an SSN, name or combination of both, we \\nwill not input the information and the customer file number \\nwill reflect a generic entry of “9999999999” on the transcript.\\nLine 6. Enter only one tax form number per request.\\nSignature and date. Form 4506-T must be signed and dated \\nby the taxpayer listed on line 1a or 2a. The IRS must receive \\nForm 4506-T within 120 days of the date signed by the \\ntaxpayer or it will be rejected. Ensure that all applicable lines \\nare completed before signing.\\n▲\\n!\\nCAUTION\\nYou must check the box in the signature area \\nto acknowledge you have the authority to sign \\nand request the information. The form will not \\nbe processed and returned to you if the \\nbox is unchecked.\\nIndividuals. Transcripts of jointly filed tax returns may be \\nfurnished to either spouse. Only one signature is required. \\nSign Form 4506-T exactly as your name appeared on the \\noriginal return. If you changed your name, also sign your \\ncurrent name. \\nCorporations. Generally, Form 4506-T can be signed by: \\n(1) an officer having legal authority to bind the corporation, (2) \\nany person designated by the board of directors or other \\ngoverning body, or (3) any officer or employee on written \\nrequest by any principal officer and attested to by the \\nsecretary or other officer. A bona fide shareholder of record \\nowning 1 percent or more of the outstanding stock of the \\ncorporation may submit a Form 4506-T but must provide \\ndocumentation to support the requester's right to receive the \\ninformation. \\nPartnerships. Generally, Form 4506-T can be signed by \\nany person who was a member of the partnership during any \\npart of the tax period requested on line 9. \\nAll others. See section 6103(e) if the taxpayer has died, is \\ninsolvent, is a dissolved corporation, or if a trustee, guardian, \\nexecutor, receiver, or administrator is acting for the taxpayer. \\nNote: If you are Heir at law, Next of kin, or Beneficiary you \\nmust be able to establish a material interest in the estate or \\ntrust.\\nDocumentation. For entities other than individuals, you \\nmust attach the authorization document. For example, this \\ncould be the letter from the principal officer authorizing an \\nemployee of the corporation or the letters testamentary \\nauthorizing an individual to act for an estate. \\nSignature by a representative. A representative can sign \\nForm 4506-T for a taxpayer only if the taxpayer has \\nspecifically delegated this authority to the representative on \\nForm 2848, line 5. The representative must attach Form 2848 \\nshowing the delegation to Form 4506-T.\\nPrivacy Act and Paperwork Reduction Act Notice. We ask \\nfor the information on this form to establish your right to gain \\naccess to the requested tax information under the Internal \\nRevenue Code. We need this information to properly identify \\nthe tax information and respond to your request. You are not \\nrequired to request any transcript; if you do request a \\ntranscript, sections 6103 and 6109 and their regulations \\nrequire you to provide this information, including your SSN or \\nEIN. If you do not provide this information, we may not be \\nable to process your request. Providing false or fraudulent \\ninformation may subject you to penalties. \\nRoutine uses of this information include giving it to the \\nDepartment of Justice for civil and criminal litigation, and \\ncities, states, the District of Columbia, and U.S. \\ncommonwealths and possessions for use in administering \\ntheir tax laws. We may also disclose this information to other \\ncountries under a tax treaty, to federal and state agencies to \\nenforce federal nontax criminal laws, or to federal law \\nenforcement and intelligence agencies to combat terrorism. \\nYou are not required to provide the information requested \\non a form that is subject to the Paperwork Reduction Act \\nunless the form displays a valid OMB control number. Books \\nor records relating to a form or its instructions must be \\nretained as long as their contents may become material in the \\nadministration of any Internal Revenue law. Generally, tax \\nreturns and return information are confidential, as required by \\nsection 6103. \\nThe time needed to complete and file Form 4506-T will \\nvary depending on individual circumstances. The estimated \\naverage time is: Learning about the law or the form, 10 \\nmin.; Preparing the form, 12 min.; and Copying, \\nassembling, and sending the form to the IRS, 20 min. \\nIf you have comments concerning the accuracy of these \\ntime estimates or suggestions for making Form 4506-T \\nsimpler, we would be happy to hear from you. You can write \\nto:\\nInternal Revenue Service \\nTax Forms and Publications Division \\n1111 Constitution Ave. NW, IR-6526 \\nWashington, DC 20224\\nDo not send the form to this address. Instead, see Where \\nto file on this page.\\nChart for individual transcripts \\n(Form 1040 series and Form W-2 \\nand Form 1099) \\nIf you filed an \\nindividual return and \\nlived in: \\nMail or fax to: \\nAlabama, Arkansas, Florida, \\nGeorgia, Louisiana, \\nMississippi, North Carolina, \\nOklahoma, South Carolina, \\nTennessee, Texas, a foreign \\ncountry, American Samoa, \\nPuerto Rico, Guam, the \\nCommonwealth of the \\nNorthern Mariana Islands, the \\nU.S. Virgin Islands, or A.P.O. \\nor F.P.O. address \\nInternal Revenue Service \\nRAIVS Team \\nStop 6716 AUSC \\nAustin, TX 73301 \\n \\n \\n855-587-9604\\nDelaware, Illinois, Indiana, \\nIowa, Kentucky, Maine, \\nMassachusetts, Minnesota, \\nMissouri, New Hampshire, \\nNew Jersey, New York, \\nVermont, Virginia, Wisconsin\\nInternal Revenue Service \\nRAIVS Team \\nStop 6705 S-2 \\nKansas City, MO 64999 \\n \\n855-821-0094\\nAlaska, Arizona, California, \\nColorado, Connecticut, District \\nof Columbia, Hawaii, Idaho, \\nKansas, Maryland, Michigan, \\nMontana, Nebraska, Nevada, \\nNew Mexico, North Dakota, \\nOhio, Oregon, Pennsylvania, \\nRhode Island, South Dakota, \\nUtah, Washington, West \\nVirginia, Wyoming\\nInternal Revenue Service \\nRAIVS Team \\nP.O. Box 9941 \\nMail Stop 6734 \\nOgden, UT 84409 \\n \\n \\n855-298-1145\\nChart for all other transcripts \\nIf you lived in \\nor your business was \\nin: \\nMail or fax to: \\nAlabama, Alaska, Arizona, \\nArkansas, California, \\nColorado, Florida, Hawaii, \\nIdaho, Iowa, Kansas, \\nLouisiana, Minnesota, \\nMississippi, Missouri, \\nMontana, Nebraska, Nevada, \\nNew Mexico, North Dakota, \\nOklahoma, Oregon, South \\nDakota, Texas, Utah, \\nWashington, Wyoming, a \\nforeign country, American \\nSamoa, Puerto Rico, Guam, \\nthe Commonwealth of the \\nNorthern Mariana Islands, \\nthe U.S. Virgin Islands, \\nA.P.O. or F.P.O. address\\nInternal Revenue Service \\nRAIVS Team \\nP.O. Box 9941 \\nMail Stop 6734 \\nOgden, UT 84409 \\n \\n \\n855-298-1145\\nConnecticut, Delaware, \\nDistrict of Columbia, \\nGeorgia, Illinois, Indiana, \\nKentucky, Maine, Maryland, \\nMassachusetts, Michigan, \\nNew Hampshire, New \\nJersey, New York, North \\nCarolina, Ohio, Pennsylvania, \\nRhode Island, South \\nCarolina, Tennessee, \\nVermont, Virginia, West \\nVirginia, Wisconsin\\nInternal Revenue Service \\nRAIVS Team \\nStop 6705 S-2 \\nKansas City, MO 64999 \\n \\n \\n855-821-0094\\n\"\n]","isConversational":false}}},{"rowIdx":1190,"cells":{"file_name":{"kind":"string","value":"p5817gsp.pdf"},"description":{"kind":"string","value":"0623 Publ 5817-G (sp) (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p5817gsp.pdf"},"text":{"kind":"list like","value":["Provisión tributaria \nDescripción\nGeneración de energía y captura de carbón\nCrédito tributario por \nproducción de electricidad de \nrenovables (§ 45, pre-2025) \nPara la producción de electricidad a partir de fuentes renovables elegibles, incluidas la energía eólica, de \nbiomasa, geotérmica, solar, de pequeña irrigación, vertederos y basura, hidroeléctrica, marina e hidroquinética.\nMonto del crédito (para 2022): 0.55 centavos/kilovatio (kW); (1/2 tarifa para electricidad producida a partir de \nbiomasa de circuito abierto, gas de vertedero y basura); 2.75 centavos/kW si se cumplen las reglas prevalecientes \nde salario y aprendizaje (PWA) 1,2,3,7\nCrédito tributario por \nproducción de electricidad \nlimpia (§ 45Y, 2025 en adelante)\nCrédito tributario tecnológicamente neutral para la producción de electricidad limpia. Reemplaza el § 45 para \ninstalaciones que inician construcción y se ponen en servicio después de 2024.\nMonto del crédito: Comienza en 2025, de acuerdo con los montos del crédito en la sección 45 1,2,3,6,7\nCrédito tributario por inversión \nen propiedades energéticas \n(§ 48, pre-2025)\nPara inversiones en proyectos de energía renovable, incluidas pilas de combustible, solares, geotérmicas, \neólicas pequeñas, almacenamiento de energía, biogás, controladores de microrredes y propiedades con combi\nnación de calor y energía.\nMonto del crédito: 6% de inversión calificada (base); 30% si se cumplen con requisitos de PWA 1,4,5,6,8\nCrédito tributario por inversión \nen electricidad limpia \n(§ 48E, 2025 en adelante)\nCrédito tributario de tecnología neutral para la inversión en instalaciones que generan electricidad limpia \ny tecnologías calificadas de almacenamiento de energía. Reemplaza el § 48 para instalaciones que inician \nconstrucción y se ponen en servicio después de 2024.\nMonto del crédito: 6% de inversión calificada (base); 30% si se cumplen con requisitos de PWA 1,4,5,6 \nCrédito de bonificación para \ncomunidades de bajos ingresos \n(§ 48(e), 48E(h)) \nSolicitud requerida\nCrédito tributario de inversión adicional para instalaciones solares y eólicas a pequeña escala (§ 48(e)) o \nelectricidad limpia (§48E(h)) (<5MW de producción neta) en tierras indígenas, viviendas subsidiadas por el gobierno \nfederal, en comunidades de bajos ingresos y que benefician a hogares de bajos ingresos. Asignado a través de un \nproceso de solicitud.\nMonto del crédito: Aumento de 10 o 20 puntos porcentuales sobre el crédito tributario de inversión base 7\nCrédito por captura de óxido de \ncarbono (§ 45Q)\nCrédito por captura de dióxido de carbono junto con usos finales permitidos en los Estados Unidos.\nMonto del crédito: $12-36 por tonelada métrica de óxido de carbono calificado capturado y secuestrado, usado \ncomo inyectable terciario o usado, según uso final especificado; $60-$180 por tonelada si se cumplen requisitos de \nPWA.1,7\nCrédito por producción de \nenergía nuclear de cero \nemisiones (§ 45U)\nPara la electricidad de instalaciones de energía nuclear. Instalaciones en funcionamiento antes del 16 de agosto \nde 2022.\nMonto del crédito (para 2023): 0.3 centavos/kWh (tarifa reducida para instalaciones más grandes); 1.5 centavo/\nkWh si se cumplen con requisitos de PWA.1,7\nFabricación\nCrédito de proyecto de energía \navanzada (§ 48C)\nSolicitud requerida\nPara inversiones en proyectos energéticos avanzados. Se asignará un total de $10 mil millones, de los cuales no \nmenos de $4 mil millones se asignarán a proyectos en ciertas comunidades energéticas.\nMonto del crédito: 6% de la inversión calificada del contribuyente; 30% si se cumplen con requisitos de PWA 1\nCrédito de producción de fabri\ncación avanzada (§ 45X)\nCrédito tributario de producción para la fabricación doméstica de energía limpia de componentes, incluida la \nenergía solar y eólica, inversores, componentes de baterías y materiales críticos.\nMonto del crédito: Varía según el componente\nVehículos\nCrédito para vehículos comer\nciales limpios calificados \n(§ 45W)\nPara compradores de vehículos comerciales limpios. Los vehículos calificados incluyen vehículos de pasajeros, \nautobuses, ambulancias y ciertos otros vehículos para uso en calles, caminos y carreteras públicas.\nMonto del crédito: Hasta $40,000 (máx. $7,500 por vehículos <14,000 lbs) 9\nCrédito para propiedad para \nreabastecimiento de vehículo de \ncombustible alternativo (§ 30C)\nPara propiedad de reabastecimiento y carga de vehículos de combustibles alternativos ubicados en zonas de bajos \ningresos y no urbanas. Los combustibles calificados incluyen electricidad, etanol, gas natural, hidrógeno y biodiesel.\nMonto del crédito: 6% de base para las empresas y puede aumentar a 30% si se cumplen con requisitos de PWA.\nCombustibles\nCrédito tributario por producción \nde hidrógeno limpio (§ 45V)\nPor producir hidrógeno limpio en una instalación calificada de producción de hidrógeno limpio con sede en EE. UU.\nMonto del crédito: $0.60/kg multiplicado por el porcentaje aplicable (20% a 100%, dependiendo de emisiones de \ngases de efecto invernadero del ciclo de vida), la cantidad aumenta si se cumplen con requisitos de PWA 1,7\nCrédito por producción de \ncombustible limpio \n(§ 45Z, 2025 en adelante)\nCrédito tributario de neutralidad tecnológica para la producción nacional de combustibles limpios de trans\nporte, incluidos los combustibles sostenibles de aviación, a partir de 2025*\nMonto del crédito: $0.20/galón ($0.35/gal para combustible de aviación) multiplicado por el “factor de emisión” \nde CO2; $1.00/galón ($1.75/ para combustible de aviación) multiplicado por el “factor de emisión” de CO2, si se \ncumplen con requisitos de PWA 1,7\nPor favor vea las notas en la próxima página o vea IRS.gov/cleanenergy para más información.\nIncentivos tributarios de energía limpia: Créditos tributarios elegibles para pago electivo\nLa Ley de Reducción de la Inflación de 2022 (“IRA”) pone a disposición de las empresas; organizaciones exentas de impuestos; \ngobiernos estatales, locales y tribales; otras entidades, e individuos, varios créditos tributarios de energía limpia. La IRA también \npermite a las entidades aprovechar ciertos créditos tributarios de energía limpia a través de su disposición de pago electivo \n(también conocido coloquialmente como pago directo). El pago electivo permite que varios tipos de entidades, como las \nexentas de impuestos y los gobiernos, traten el monto de ciertos créditos como un pago contra impuestos en sus declaraciones \nde impuestos y, como resultado, reciban pagos directos por ciertos créditos tributarios de energía limpia. \n","Notas: \nLa información en este documento puede estar sujeta a cambios a medida que se emita o finalice la guía. Para todos los créditos \ntributarios de energía limpia de IRA, consulte irs.gov/cleanenergy para más detalles y requisitos de elegibilidad\n1 El crédito aumenta 5 veces para proyectos que pagan salarios prevalecientes y usan aprendices registrados. Los requisitos de \naprendizaje no aplican para las secs. 45L y 45U. Los requisitos de salario y aprendizaje prevalecientes no se aplican a ciertos \nproyectos, incluidos ciertos proyectos de menos de 1 megavatio o aquellos que comenzaron a construirse antes del 29 de \nenero de 2023.\n2 El crédito se aumenta en un 10% si el proyecto cumple con ciertos requisitos de contenido nacional para acero o hierro y \nproductos manufacturados. \n3 El crédito se aumenta en un 10% si se encuentra en una comunidad energética.\n4 El crédito se aumenta hasta en 10 puntos porcentuales para proyectos que cumplan con ciertos requisitos de contenido \nnacional para acero, hierro y productos manufacturados.\n5 El crédito se aumenta hasta en 10 puntos porcentuales si se encuentra en una comunidad energética.\n6 La Sección 168(e) proporciona un tratamiento de depreciación favorable para instalaciones o propiedades que califiquen \npara este crédito tributario. Estas instalaciones o propiedades se tratarán como una propiedad de 5 años para fines de \nla recuperación de costos, dejándolas con un ingreso tributable más bajo en los primeros años de una inversión en \nenergía limpia.\n7 La tasa del crédito se ajusta anualmente por la inflación.\n8 Consulte la sección 48 para obtener más detalles y las excepciones aplicables a la tasa del crédito.\n9 Las entidades elegibles para el pago electivo del crédito de vehículos comerciales limpios son un subconjunto de las entidades \nelegibles para el pago electivo de otros créditos. Además, a partir del 1ro de enero de 2024, el monto de un crédito tributario \npor vehículo limpio nuevo o vehículo limpio de propiedad anterior (pero no un crédito por vehículo limpio comercial) puede \ntransferirse a un concesionario por una reducción equivalente en el precio de venta del vehículo elegible. \nPublication 5817-G (sp) (6-2023) Catalog Number 94182V Department of the Treasury Internal Revenue Service www.irs.gov\n"],"string":"[\n \"Provisión tributaria \\nDescripción\\nGeneración de energía y captura de carbón\\nCrédito tributario por \\nproducción de electricidad de \\nrenovables (§ 45, pre-2025) \\nPara la producción de electricidad a partir de fuentes renovables elegibles, incluidas la energía eólica, de \\nbiomasa, geotérmica, solar, de pequeña irrigación, vertederos y basura, hidroeléctrica, marina e hidroquinética.\\nMonto del crédito (para 2022): 0.55 centavos/kilovatio (kW); (1/2 tarifa para electricidad producida a partir de \\nbiomasa de circuito abierto, gas de vertedero y basura); 2.75 centavos/kW si se cumplen las reglas prevalecientes \\nde salario y aprendizaje (PWA) 1,2,3,7\\nCrédito tributario por \\nproducción de electricidad \\nlimpia (§ 45Y, 2025 en adelante)\\nCrédito tributario tecnológicamente neutral para la producción de electricidad limpia. Reemplaza el § 45 para \\ninstalaciones que inician construcción y se ponen en servicio después de 2024.\\nMonto del crédito: Comienza en 2025, de acuerdo con los montos del crédito en la sección 45 1,2,3,6,7\\nCrédito tributario por inversión \\nen propiedades energéticas \\n(§ 48, pre-2025)\\nPara inversiones en proyectos de energía renovable, incluidas pilas de combustible, solares, geotérmicas, \\neólicas pequeñas, almacenamiento de energía, biogás, controladores de microrredes y propiedades con combi\\nnación de calor y energía.\\nMonto del crédito: 6% de inversión calificada (base); 30% si se cumplen con requisitos de PWA 1,4,5,6,8\\nCrédito tributario por inversión \\nen electricidad limpia \\n(§ 48E, 2025 en adelante)\\nCrédito tributario de tecnología neutral para la inversión en instalaciones que generan electricidad limpia \\ny tecnologías calificadas de almacenamiento de energía. Reemplaza el § 48 para instalaciones que inician \\nconstrucción y se ponen en servicio después de 2024.\\nMonto del crédito: 6% de inversión calificada (base); 30% si se cumplen con requisitos de PWA 1,4,5,6 \\nCrédito de bonificación para \\ncomunidades de bajos ingresos \\n(§ 48(e), 48E(h)) \\nSolicitud requerida\\nCrédito tributario de inversión adicional para instalaciones solares y eólicas a pequeña escala (§ 48(e)) o \\nelectricidad limpia (§48E(h)) (<5MW de producción neta) en tierras indígenas, viviendas subsidiadas por el gobierno \\nfederal, en comunidades de bajos ingresos y que benefician a hogares de bajos ingresos. Asignado a través de un \\nproceso de solicitud.\\nMonto del crédito: Aumento de 10 o 20 puntos porcentuales sobre el crédito tributario de inversión base 7\\nCrédito por captura de óxido de \\ncarbono (§ 45Q)\\nCrédito por captura de dióxido de carbono junto con usos finales permitidos en los Estados Unidos.\\nMonto del crédito: $12-36 por tonelada métrica de óxido de carbono calificado capturado y secuestrado, usado \\ncomo inyectable terciario o usado, según uso final especificado; $60-$180 por tonelada si se cumplen requisitos de \\nPWA.1,7\\nCrédito por producción de \\nenergía nuclear de cero \\nemisiones (§ 45U)\\nPara la electricidad de instalaciones de energía nuclear. Instalaciones en funcionamiento antes del 16 de agosto \\nde 2022.\\nMonto del crédito (para 2023): 0.3 centavos/kWh (tarifa reducida para instalaciones más grandes); 1.5 centavo/\\nkWh si se cumplen con requisitos de PWA.1,7\\nFabricación\\nCrédito de proyecto de energía \\navanzada (§ 48C)\\nSolicitud requerida\\nPara inversiones en proyectos energéticos avanzados. Se asignará un total de $10 mil millones, de los cuales no \\nmenos de $4 mil millones se asignarán a proyectos en ciertas comunidades energéticas.\\nMonto del crédito: 6% de la inversión calificada del contribuyente; 30% si se cumplen con requisitos de PWA 1\\nCrédito de producción de fabri\\ncación avanzada (§ 45X)\\nCrédito tributario de producción para la fabricación doméstica de energía limpia de componentes, incluida la \\nenergía solar y eólica, inversores, componentes de baterías y materiales críticos.\\nMonto del crédito: Varía según el componente\\nVehículos\\nCrédito para vehículos comer\\nciales limpios calificados \\n(§ 45W)\\nPara compradores de vehículos comerciales limpios. Los vehículos calificados incluyen vehículos de pasajeros, \\nautobuses, ambulancias y ciertos otros vehículos para uso en calles, caminos y carreteras públicas.\\nMonto del crédito: Hasta $40,000 (máx. $7,500 por vehículos <14,000 lbs) 9\\nCrédito para propiedad para \\nreabastecimiento de vehículo de \\ncombustible alternativo (§ 30C)\\nPara propiedad de reabastecimiento y carga de vehículos de combustibles alternativos ubicados en zonas de bajos \\ningresos y no urbanas. Los combustibles calificados incluyen electricidad, etanol, gas natural, hidrógeno y biodiesel.\\nMonto del crédito: 6% de base para las empresas y puede aumentar a 30% si se cumplen con requisitos de PWA.\\nCombustibles\\nCrédito tributario por producción \\nde hidrógeno limpio (§ 45V)\\nPor producir hidrógeno limpio en una instalación calificada de producción de hidrógeno limpio con sede en EE. UU.\\nMonto del crédito: $0.60/kg multiplicado por el porcentaje aplicable (20% a 100%, dependiendo de emisiones de \\ngases de efecto invernadero del ciclo de vida), la cantidad aumenta si se cumplen con requisitos de PWA 1,7\\nCrédito por producción de \\ncombustible limpio \\n(§ 45Z, 2025 en adelante)\\nCrédito tributario de neutralidad tecnológica para la producción nacional de combustibles limpios de trans\\nporte, incluidos los combustibles sostenibles de aviación, a partir de 2025*\\nMonto del crédito: $0.20/galón ($0.35/gal para combustible de aviación) multiplicado por el “factor de emisión” \\nde CO2; $1.00/galón ($1.75/ para combustible de aviación) multiplicado por el “factor de emisión” de CO2, si se \\ncumplen con requisitos de PWA 1,7\\nPor favor vea las notas en la próxima página o vea IRS.gov/cleanenergy para más información.\\nIncentivos tributarios de energía limpia: Créditos tributarios elegibles para pago electivo\\nLa Ley de Reducción de la Inflación de 2022 (“IRA”) pone a disposición de las empresas; organizaciones exentas de impuestos; \\ngobiernos estatales, locales y tribales; otras entidades, e individuos, varios créditos tributarios de energía limpia. La IRA también \\npermite a las entidades aprovechar ciertos créditos tributarios de energía limpia a través de su disposición de pago electivo \\n(también conocido coloquialmente como pago directo). El pago electivo permite que varios tipos de entidades, como las \\nexentas de impuestos y los gobiernos, traten el monto de ciertos créditos como un pago contra impuestos en sus declaraciones \\nde impuestos y, como resultado, reciban pagos directos por ciertos créditos tributarios de energía limpia. \\n\",\n \"Notas: \\nLa información en este documento puede estar sujeta a cambios a medida que se emita o finalice la guía. Para todos los créditos \\ntributarios de energía limpia de IRA, consulte irs.gov/cleanenergy para más detalles y requisitos de elegibilidad\\n1 El crédito aumenta 5 veces para proyectos que pagan salarios prevalecientes y usan aprendices registrados. Los requisitos de \\naprendizaje no aplican para las secs. 45L y 45U. Los requisitos de salario y aprendizaje prevalecientes no se aplican a ciertos \\nproyectos, incluidos ciertos proyectos de menos de 1 megavatio o aquellos que comenzaron a construirse antes del 29 de \\nenero de 2023.\\n2 El crédito se aumenta en un 10% si el proyecto cumple con ciertos requisitos de contenido nacional para acero o hierro y \\nproductos manufacturados. \\n3 El crédito se aumenta en un 10% si se encuentra en una comunidad energética.\\n4 El crédito se aumenta hasta en 10 puntos porcentuales para proyectos que cumplan con ciertos requisitos de contenido \\nnacional para acero, hierro y productos manufacturados.\\n5 El crédito se aumenta hasta en 10 puntos porcentuales si se encuentra en una comunidad energética.\\n6 La Sección 168(e) proporciona un tratamiento de depreciación favorable para instalaciones o propiedades que califiquen \\npara este crédito tributario. Estas instalaciones o propiedades se tratarán como una propiedad de 5 años para fines de \\nla recuperación de costos, dejándolas con un ingreso tributable más bajo en los primeros años de una inversión en \\nenergía limpia.\\n7 La tasa del crédito se ajusta anualmente por la inflación.\\n8 Consulte la sección 48 para obtener más detalles y las excepciones aplicables a la tasa del crédito.\\n9 Las entidades elegibles para el pago electivo del crédito de vehículos comerciales limpios son un subconjunto de las entidades \\nelegibles para el pago electivo de otros créditos. Además, a partir del 1ro de enero de 2024, el monto de un crédito tributario \\npor vehículo limpio nuevo o vehículo limpio de propiedad anterior (pero no un crédito por vehículo limpio comercial) puede \\ntransferirse a un concesionario por una reducción equivalente en el precio de venta del vehículo elegible. \\nPublication 5817-G (sp) (6-2023) Catalog Number 94182V Department of the Treasury Internal Revenue Service www.irs.gov\\n\"\n]","isConversational":false}}},{"rowIdx":1191,"cells":{"file_name":{"kind":"string","value":"f4506tez.pdf"},"description":{"kind":"string","value":"0623 Form 4506T-EZ (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/f4506tez.pdf"},"text":{"kind":"list like","value":["Form 4506-T-EZ\n(June 2023)\nDepartment of the Treasury \nInternal Revenue Service \nShort Form Request for Individual Tax Return Transcript\n▶ Request may not be processed if the form is incomplete or illegible.\n▶ For more information about Form 4506T-EZ, visit www.irs.gov/form4506tez.\nOMB No. 1545-2154\nTip: Get faster service: Online at www.irs.gov, Get Your Tax Record (Get Transcript) or by calling 1-800-908-9946 for specialized assistance. We \nhave teams available to assist. Note: Taxpayers may register to use Get Transcript to view, print, or download the following transcript types: Tax \nReturn Transcript (shows most line items including Adjusted Gross Income (AGI) from your original Form 1040-series tax return as filed, along with \nany forms and schedules), Tax Account Transcript (shows basic data such as return type, marital status, AGI, taxable income and all payment types), \nRecord of Account Transcript (combines the tax return and tax account transcripts into one complete transcript), Wage and Income Transcript \n(shows data from information returns we receive such as Forms W-2, 1099, 1098 and Form 5498), and Verification of Non-filing Letter (provides \nproof that the IRS has no record of a filed Form 1040-series tax return for the year you request).\n1a Name shown on tax return. If a joint return, enter the name shown first. \n1b First social security number or individual taxpayer \nidentification number on tax return\n2a If a joint return, enter spouse’s name shown on tax return. \n2b Second social security number or individual \ntaxpayer identification number if joint tax return\n3 Current name, address (including apt., room, or suite no.), city, state, and ZIP code (see instructions)\n4 Previous address shown on the last return filed if different from line 3 (see instructions)\n5 Customer file number (if applicable) (see instructions)\nNote: Effective July 2019, the IRS will mail tax transcript requests only to your address of record. See What’s New under Future Developments on \nPage 2 for additional information.\n6 Year(s) requested. Enter the year(s) of the return transcript you are requesting (for example, “2008”). Most requests will be processed within 10 \nbusiness days. \nNote. If the IRS is unable to locate a return that matches the taxpayer identity information provided above, or if IRS records indicate that the return has \nnot been filed, the IRS will notify you that it was unable to locate a return, or that a return was not filed, whichever is applicable. \nCaution. Do not sign this form unless all applicable lines have been completed.\nSignature of taxpayer(s). I declare that I am the taxpayer whose name is shown on either line 1a or 2a. If the request applies to a joint return, either \nspouse must sign. Note: This form must be received by IRS within 120 days of the signature date.\nSignatory attests that he/she has read the attestation clause and upon so reading declares that he/she has the authority to sign the Form \n4506T-EZ. See instructions.\nSign \nHere \nPhone number of taxpayer \non line 1a or 2a \n▲\nSignature (see instructions) \nDate \n▲\nSpouse’s signature \nDate \nFor Privacy Act and Paperwork Reduction Act Notice, see page 2. \nCat. No. 54185S\nForm 4506T-EZ (Rev. 6-2023) \n","Form 4506T-EZ (Rev. 6-2023) \nPage 2 \nSection references are to the Internal Revenue \nCode unless otherwise noted.\nFuture Developments\nFor the latest information about developments \nrelated to Form 4506T-EZ, such as legislation \nenacted after it was published, go to \nwww.irs.gov/form4506tez. \nThe filing location for the Form 4506T-EZ has \nchanged. Please see the Where to File \nsection for your new mailing location.\nWhat’s New. As part of its ongoing efforts to \nprotect taxpayer data, the Internal Revenue \nService announced that in July 2019, it will \nstop all third-party mailings of requested \ntranscripts. After this date masked Tax \nTranscripts will only be mailed to the \ntaxpayer’s address of record. \nIf a third-party is unable to accept a Tax \nTranscript mailed to the taxpayer, they may \neither contract with an existing IVES \nparticipant or become an IVES participant \nthemselves. For additional information about \nthe IVES program, go to www.irs.gov and \nsearch IVES.\nGeneral Instructions\nCaution. Do not sign this form unless all \napplicable lines have been completed.\nPurpose of form. Individuals can use Form \n4506T-EZ to request a tax return transcript for \nthe current and the prior three years that \nincludes most lines of the original tax return. \nThe tax return transcript will not show \npayments, penalty assessments, or \nadjustments made to the originally filed \nreturn. Form 4506T-EZ cannot be used by \ntaxpayers who file Form 1040 based on a tax \nyear beginning in one calendar year and \nending in the following year (fiscal tax year). \nTaxpayers using a fiscal tax year must file \nForm 4506-T, Request for Transcript of Tax \nReturn, to request a return transcript. \nUse Form 4506-T to request tax return \ntranscripts, tax account information, W-2 \ninformation, 1099 information, verification of \nnon-filing, and record of account.\nCustomer File Number. The transcripts \nprovided by the IRS have been modified to \nprotect taxpayers’ privacy. Transcripts only \ndisplay partial personal information, such as \nthe last four digits of the taxpayer's Social \nSecurity Number. Full financial and tax \ninformation, such as wages and taxable \nincome, are shown on the transcript.\nAn optional Customer File Number field is \navailable to use when requesting a transcript. \nThis number will print on the transcript. See \nLine 5 instructions for specific requirements. \nThe customer file number is an optional field \nand not required.\nAutomated transcript request. You can \nquickly request transcripts by using our \nautomated self-help service tools. Please visit \nus at IRS.gov and click on “Get Transcript of \nYour Tax Records” under “Tools” or call \n1-800-908-9946. \nWhere to file. Mail or fax Form 4506T-EZ to \nthe address below for the state you lived in \nwhen the return was filed.\nIf you are requesting more than one \ntranscript or other product and the chart \nbelow shows two different addresses, send \nyour request to the address based on the \naddress of your most recent return.\nIf you filed an \nindividual return \nand lived in:\nMail or fax to the \n“Internal Revenue \nService” at: \nAlabama, Arkansas, \nFlorida, Georgia, \nLouisiana, \nMississippi, North \nCarolina, Oklahoma, \nSouth Carolina, \nTennessee, Texas, a \nforeign country, \nAmerican Samoa, \nPuerto Rico, Guam, \nthe Commonwealth \nof the Northern \nMariana Islands, the \nU.S. Virgin Islands, or \nA.P.O. or F.P.O. \naddress\nRAIVS Team \nStop 6716 AUSC \nAustin, TX 73301 \n \n 855-587-9604\nDelaware, Illinois, \nIndiana, Iowa, \nKentucky, Maine, \nMassachusetts, \nMinnesota, Missouri, \nNew Hampshire, New \nJersey, New York, \nVermont, Virginia, \nWisconsin\nRAIVS Team \nStop 6705 S-2 \nKansas City, MO \n64999 \n \n 855-821-0094\nAlaska, Arizona, \nCalifornia, Colorado, \nConnecticut, District \nof Columbia, Hawaii, \nIdaho, Kansas, \nMaryland, Michigan, \nMontana, Nebraska, \nNevada, New Mexico, \nNorth Dakota, Ohio, \nOregon, \nPennsylvania, Rhode \nIsland, South Dakota, \nUtah, Washington, \nWest Virginia, \nWyoming\nRAIVS Team \nP.O. Box 9941 \nMail Stop 6734 \nOgden, UT 84409 \n \n \n855-298-1145\nSpecific Instructions\nLine 1b. Enter your employer identification \nnumber (EIN) if your request relates to a \nbusiness return. Otherwise, enter the first \nsocial security number (SSN) or your \nindividual taxpayer identification number (ITIN) \nshown on the return. For example, if you are \nrequesting Form 1040 that includes Schedule \nC (Form 1040), enter your SSN.\nLine 3. Enter your current address. If you use \na P.O. box, include it on this line.\nLine 4. Enter the address shown on the last \nreturn filed if different from the address \nentered on line 3.\nNote. If the address on lines 3 and 4 are \ndifferent and you have not changed your \naddress with the IRS, file Form 8822, Change \nof Address.\nLine 5. Enter up to 10 numeric characters to \ncreate a unique customer file number that will \nappear on the transcript. The customer file \nnumber should not contain an SSN. \nCompletion of this line is not required.\nNote. If you use an SSN, name or \ncombination of both, we will not input the \ninformation and the customer file number will \nreflect a generic entry of “9999999999” on the \ntranscript.\nSignature and date. Form 4506T-EZ must be \nsigned and dated by the taxpayer listed on \nline 1a or 2a. The IRS must receive Form \n4506T-EZ within 120 days of the date signed \nby the taxpayer or it will be rejected. Ensure \nthat all applicable lines are completed before \nsigning.\nYou must check the box in the signature area \nto acknowledge you have the authority to sign \nand request the information. The form will not \nbe processed and returned to you if the box is \nunchecked\n Transcripts of jointly filed tax returns may \nbe furnished to either spouse. Only one \nsignature is required. Sign Form 4506T-EZ \nexactly as your name appeared on the original \nreturn. If you changed your name, also sign \nyour current name. \nPrivacy Act and Paperwork Reduction Act \nNotice. We ask for the information on this \nform to establish your right to gain access to \nthe requested tax information under the \nInternal Revenue Code. We need this \ninformation to properly identify the tax \ninformation and respond to your request. If \nyou request a transcript, sections 6103 and \n6109 require you to provide this information, \nincluding your SSN. If you do not provide this \ninformation, we may not be able to process \nyour request. Providing false or fraudulent \ninformation may subject you to penalties. \nRoutine uses of this information include \ngiving it to the Department of Justice for civil \nand criminal litigation, and cities, states, the \nDistrict of Columbia, and U.S. \ncommonwealths and possessions for use in \nadministering their tax laws. We may also \ndisclose this information to other countries \nunder a tax treaty, to federal and state \nagencies to enforce federal nontax criminal \nlaws, or to federal law enforcement and \nintelligence agencies to combat terrorism. \nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB control \nnumber. Books or records relating to a form \nor its instructions must be retained as long as \ntheir contents may become material in the \nadministration of any Internal Revenue law. \nGenerally, tax returns and return information \nare confidential, as required by section 6103. \nThe time needed to complete and file Form \n4506T-EZ will vary depending on individual \ncircumstances. The estimated average time \nis: Learning about the law or the form, 9 \nmin.; Preparing the form, 18 min.; and \nCopying, assembling, and sending the form \nto the IRS, 20 min. \nIf you have comments concerning the \naccuracy of these time estimates or \nsuggestions for making Form 4506T-EZ \nsimpler, we would be happy to hear from you. \nYou can write to: \nInternal Revenue Service \nTax Forms and Publications Division \n1111 Constitution Ave. NW, IR-6526 \nWashington, DC 20224\nDo not send the form to this address. \nInstead, see Where to file on this page. \n"],"string":"[\n \"Form 4506-T-EZ\\n(June 2023)\\nDepartment of the Treasury \\nInternal Revenue Service \\nShort Form Request for Individual Tax Return Transcript\\n▶ Request may not be processed if the form is incomplete or illegible.\\n▶ For more information about Form 4506T-EZ, visit www.irs.gov/form4506tez.\\nOMB No. 1545-2154\\nTip: Get faster service: Online at www.irs.gov, Get Your Tax Record (Get Transcript) or by calling 1-800-908-9946 for specialized assistance. We \\nhave teams available to assist. Note: Taxpayers may register to use Get Transcript to view, print, or download the following transcript types: Tax \\nReturn Transcript (shows most line items including Adjusted Gross Income (AGI) from your original Form 1040-series tax return as filed, along with \\nany forms and schedules), Tax Account Transcript (shows basic data such as return type, marital status, AGI, taxable income and all payment types), \\nRecord of Account Transcript (combines the tax return and tax account transcripts into one complete transcript), Wage and Income Transcript \\n(shows data from information returns we receive such as Forms W-2, 1099, 1098 and Form 5498), and Verification of Non-filing Letter (provides \\nproof that the IRS has no record of a filed Form 1040-series tax return for the year you request).\\n1a Name shown on tax return. If a joint return, enter the name shown first. \\n1b First social security number or individual taxpayer \\nidentification number on tax return\\n2a If a joint return, enter spouse’s name shown on tax return. \\n2b Second social security number or individual \\ntaxpayer identification number if joint tax return\\n3 Current name, address (including apt., room, or suite no.), city, state, and ZIP code (see instructions)\\n4 Previous address shown on the last return filed if different from line 3 (see instructions)\\n5 Customer file number (if applicable) (see instructions)\\nNote: Effective July 2019, the IRS will mail tax transcript requests only to your address of record. See What’s New under Future Developments on \\nPage 2 for additional information.\\n6 Year(s) requested. Enter the year(s) of the return transcript you are requesting (for example, “2008”). Most requests will be processed within 10 \\nbusiness days. \\nNote. If the IRS is unable to locate a return that matches the taxpayer identity information provided above, or if IRS records indicate that the return has \\nnot been filed, the IRS will notify you that it was unable to locate a return, or that a return was not filed, whichever is applicable. \\nCaution. Do not sign this form unless all applicable lines have been completed.\\nSignature of taxpayer(s). I declare that I am the taxpayer whose name is shown on either line 1a or 2a. If the request applies to a joint return, either \\nspouse must sign. Note: This form must be received by IRS within 120 days of the signature date.\\nSignatory attests that he/she has read the attestation clause and upon so reading declares that he/she has the authority to sign the Form \\n4506T-EZ. See instructions.\\nSign \\nHere \\nPhone number of taxpayer \\non line 1a or 2a \\n▲\\nSignature (see instructions) \\nDate \\n▲\\nSpouse’s signature \\nDate \\nFor Privacy Act and Paperwork Reduction Act Notice, see page 2. \\nCat. No. 54185S\\nForm 4506T-EZ (Rev. 6-2023) \\n\",\n \"Form 4506T-EZ (Rev. 6-2023) \\nPage 2 \\nSection references are to the Internal Revenue \\nCode unless otherwise noted.\\nFuture Developments\\nFor the latest information about developments \\nrelated to Form 4506T-EZ, such as legislation \\nenacted after it was published, go to \\nwww.irs.gov/form4506tez. \\nThe filing location for the Form 4506T-EZ has \\nchanged. Please see the Where to File \\nsection for your new mailing location.\\nWhat’s New. As part of its ongoing efforts to \\nprotect taxpayer data, the Internal Revenue \\nService announced that in July 2019, it will \\nstop all third-party mailings of requested \\ntranscripts. After this date masked Tax \\nTranscripts will only be mailed to the \\ntaxpayer’s address of record. \\nIf a third-party is unable to accept a Tax \\nTranscript mailed to the taxpayer, they may \\neither contract with an existing IVES \\nparticipant or become an IVES participant \\nthemselves. For additional information about \\nthe IVES program, go to www.irs.gov and \\nsearch IVES.\\nGeneral Instructions\\nCaution. Do not sign this form unless all \\napplicable lines have been completed.\\nPurpose of form. Individuals can use Form \\n4506T-EZ to request a tax return transcript for \\nthe current and the prior three years that \\nincludes most lines of the original tax return. \\nThe tax return transcript will not show \\npayments, penalty assessments, or \\nadjustments made to the originally filed \\nreturn. Form 4506T-EZ cannot be used by \\ntaxpayers who file Form 1040 based on a tax \\nyear beginning in one calendar year and \\nending in the following year (fiscal tax year). \\nTaxpayers using a fiscal tax year must file \\nForm 4506-T, Request for Transcript of Tax \\nReturn, to request a return transcript. \\nUse Form 4506-T to request tax return \\ntranscripts, tax account information, W-2 \\ninformation, 1099 information, verification of \\nnon-filing, and record of account.\\nCustomer File Number. The transcripts \\nprovided by the IRS have been modified to \\nprotect taxpayers’ privacy. Transcripts only \\ndisplay partial personal information, such as \\nthe last four digits of the taxpayer's Social \\nSecurity Number. Full financial and tax \\ninformation, such as wages and taxable \\nincome, are shown on the transcript.\\nAn optional Customer File Number field is \\navailable to use when requesting a transcript. \\nThis number will print on the transcript. See \\nLine 5 instructions for specific requirements. \\nThe customer file number is an optional field \\nand not required.\\nAutomated transcript request. You can \\nquickly request transcripts by using our \\nautomated self-help service tools. Please visit \\nus at IRS.gov and click on “Get Transcript of \\nYour Tax Records” under “Tools” or call \\n1-800-908-9946. \\nWhere to file. Mail or fax Form 4506T-EZ to \\nthe address below for the state you lived in \\nwhen the return was filed.\\nIf you are requesting more than one \\ntranscript or other product and the chart \\nbelow shows two different addresses, send \\nyour request to the address based on the \\naddress of your most recent return.\\nIf you filed an \\nindividual return \\nand lived in:\\nMail or fax to the \\n“Internal Revenue \\nService” at: \\nAlabama, Arkansas, \\nFlorida, Georgia, \\nLouisiana, \\nMississippi, North \\nCarolina, Oklahoma, \\nSouth Carolina, \\nTennessee, Texas, a \\nforeign country, \\nAmerican Samoa, \\nPuerto Rico, Guam, \\nthe Commonwealth \\nof the Northern \\nMariana Islands, the \\nU.S. Virgin Islands, or \\nA.P.O. or F.P.O. \\naddress\\nRAIVS Team \\nStop 6716 AUSC \\nAustin, TX 73301 \\n \\n 855-587-9604\\nDelaware, Illinois, \\nIndiana, Iowa, \\nKentucky, Maine, \\nMassachusetts, \\nMinnesota, Missouri, \\nNew Hampshire, New \\nJersey, New York, \\nVermont, Virginia, \\nWisconsin\\nRAIVS Team \\nStop 6705 S-2 \\nKansas City, MO \\n64999 \\n \\n 855-821-0094\\nAlaska, Arizona, \\nCalifornia, Colorado, \\nConnecticut, District \\nof Columbia, Hawaii, \\nIdaho, Kansas, \\nMaryland, Michigan, \\nMontana, Nebraska, \\nNevada, New Mexico, \\nNorth Dakota, Ohio, \\nOregon, \\nPennsylvania, Rhode \\nIsland, South Dakota, \\nUtah, Washington, \\nWest Virginia, \\nWyoming\\nRAIVS Team \\nP.O. Box 9941 \\nMail Stop 6734 \\nOgden, UT 84409 \\n \\n \\n855-298-1145\\nSpecific Instructions\\nLine 1b. Enter your employer identification \\nnumber (EIN) if your request relates to a \\nbusiness return. Otherwise, enter the first \\nsocial security number (SSN) or your \\nindividual taxpayer identification number (ITIN) \\nshown on the return. For example, if you are \\nrequesting Form 1040 that includes Schedule \\nC (Form 1040), enter your SSN.\\nLine 3. Enter your current address. If you use \\na P.O. box, include it on this line.\\nLine 4. Enter the address shown on the last \\nreturn filed if different from the address \\nentered on line 3.\\nNote. If the address on lines 3 and 4 are \\ndifferent and you have not changed your \\naddress with the IRS, file Form 8822, Change \\nof Address.\\nLine 5. Enter up to 10 numeric characters to \\ncreate a unique customer file number that will \\nappear on the transcript. The customer file \\nnumber should not contain an SSN. \\nCompletion of this line is not required.\\nNote. If you use an SSN, name or \\ncombination of both, we will not input the \\ninformation and the customer file number will \\nreflect a generic entry of “9999999999” on the \\ntranscript.\\nSignature and date. Form 4506T-EZ must be \\nsigned and dated by the taxpayer listed on \\nline 1a or 2a. The IRS must receive Form \\n4506T-EZ within 120 days of the date signed \\nby the taxpayer or it will be rejected. Ensure \\nthat all applicable lines are completed before \\nsigning.\\nYou must check the box in the signature area \\nto acknowledge you have the authority to sign \\nand request the information. The form will not \\nbe processed and returned to you if the box is \\nunchecked\\n Transcripts of jointly filed tax returns may \\nbe furnished to either spouse. Only one \\nsignature is required. Sign Form 4506T-EZ \\nexactly as your name appeared on the original \\nreturn. If you changed your name, also sign \\nyour current name. \\nPrivacy Act and Paperwork Reduction Act \\nNotice. We ask for the information on this \\nform to establish your right to gain access to \\nthe requested tax information under the \\nInternal Revenue Code. We need this \\ninformation to properly identify the tax \\ninformation and respond to your request. If \\nyou request a transcript, sections 6103 and \\n6109 require you to provide this information, \\nincluding your SSN. If you do not provide this \\ninformation, we may not be able to process \\nyour request. Providing false or fraudulent \\ninformation may subject you to penalties. \\nRoutine uses of this information include \\ngiving it to the Department of Justice for civil \\nand criminal litigation, and cities, states, the \\nDistrict of Columbia, and U.S. \\ncommonwealths and possessions for use in \\nadministering their tax laws. We may also \\ndisclose this information to other countries \\nunder a tax treaty, to federal and state \\nagencies to enforce federal nontax criminal \\nlaws, or to federal law enforcement and \\nintelligence agencies to combat terrorism. \\nYou are not required to provide the \\ninformation requested on a form that is \\nsubject to the Paperwork Reduction Act \\nunless the form displays a valid OMB control \\nnumber. Books or records relating to a form \\nor its instructions must be retained as long as \\ntheir contents may become material in the \\nadministration of any Internal Revenue law. \\nGenerally, tax returns and return information \\nare confidential, as required by section 6103. \\nThe time needed to complete and file Form \\n4506T-EZ will vary depending on individual \\ncircumstances. The estimated average time \\nis: Learning about the law or the form, 9 \\nmin.; Preparing the form, 18 min.; and \\nCopying, assembling, and sending the form \\nto the IRS, 20 min. \\nIf you have comments concerning the \\naccuracy of these time estimates or \\nsuggestions for making Form 4506T-EZ \\nsimpler, we would be happy to hear from you. \\nYou can write to: \\nInternal Revenue Service \\nTax Forms and Publications Division \\n1111 Constitution Ave. NW, IR-6526 \\nWashington, DC 20224\\nDo not send the form to this address. \\nInstead, see Where to file on this page. \\n\"\n]","isConversational":false}}},{"rowIdx":1192,"cells":{"file_name":{"kind":"string","value":"p594zht.pdf"},"description":{"kind":"string","value":"0718 Publ 594 (zh-t) (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p594zht.pdf"},"text":{"kind":"list like","value":["國稅局催收流程 \n出版物 594\n本出版物大體描述了國稅局的催收流程。\n催收流程指的是您不自願交稅的情況下，\nIRS 為收取您積\n欠的稅款所能能為採取的一系列行為。\n如果您在收到稅單後未按時繳清稅款，\n催收流程將會開始。\n請記住，\n本出版物僅供參考，\n可能無法論及一切催收情形。\n本出版物也不是對稅法的技術分析，\n也不\n涉及對您的權利進行詳細說明。\n有關您的權利的說明，\n請參閱出版物 1\n（英文）\n——您作為納稅人的\n權利。\n如果您有問題或需要幫助\n請瀏覽 IRS.gov 網站查詢有關稅務需求事宜。\n您可以從互動式稅務助理 IRS.gov/ITA (英文) 找到\n您的稅務問題的答案。\n您也可以查看 IRS.gov/Forms-&-Pubs\n（英文) 以查詢此處提及的所有 IRS \n稅務表格以及出版物，\n以及瀏覽 IRS 影片入口網站以查看有關本出版物中各種主題的資訊影片，\n網址為 www.irsvideos.gov\n（英文）\n您也可以撥打稅單上的電話或到當地的國稅局辦公室尋求\n幫助。\n如果您沒有稅單，\n請前往 IRS.gov/payments 頁面並點選檢視您的餘額或致電 1-800-829-\n1040\n（個人）\n或 1-800-829-4933\n（企業）\n。\n在前往您當地的 IRS 辦公室之前，\n請在 www.irs.gov/\nlocalcontacts\n（英文) 上查看\n「提供的服務」\n和營業時間。\n透過輸入您的郵遞區號使用\n「辦公室定位\n器」\n連結找到最近的辦公室，\n它會為您提供辦公室地址、\n營業時間和提供的服務。\nPublication 594 (zh-t) (Rev. 7-2018) Catalog Number 93640K Department of the Treasury Internal Revenue Service www.irs.gov\n目录\n概述：\n申報納稅申報單、\n開立稅單和催收 \n2\n從開立稅單到催收的一般步驟 \n2\n收到國稅局的稅單時，\n您應該怎麼做 \n2\n該向誰聯絡尋求幫助 \n2\n繳稅方式 \n2\n全額繳清選項 \n2\n如果您現在無力全額繳清的選項 \n3\n如果您目前無力繳清 \n3\n到我們必須催收稅款需要多長時間 \n3\n如何對國稅局的決定提出上訴 \n4\n如果您不按時繳款：\n瞭解催收行為 \n4\n催收行為詳細說明 \n5\n聯邦稅務留置權 \n5\n聯邦稅務留置權通知 \n5\n徵收：\n扣押財產 \n5\n傳票：\n用於保護資訊 \n7\nIRS 影響護照的行動 \n7\n指派給私人催收機構的納稅人資訊 \n7\n僱主須知：\n就業稅催收 \n7\n其他資訊 \n8\n","2\n出版物 594 國稅局催收流程\n概述：\n申報納稅申報單、\n開立稅單和催收\n在您申報納稅申報單和/或已對您應該繳納的具體稅款做出最\n終判決後，\n我們會將該數額記錄下來。\n如有欠款，\n我們會寄給您\n一張應付金額稅單，\n並包含罰金和利息。\n如果您不繳納或不安\n排付款，\n我們可以採取行動催收債務。\n我們的目標是在採取催\n收行動前與您合作解決您的債務。\n如果您的帳單是因平價醫療\n法案而產生的個人分擔責任付款，\n所欠金額不受未支付罰款、\n徵\n收或申報聯邦稅物留置權通知的影響。\n然而，\n利息將繼續累積，\n國稅局可能會折抵聯邦所得稅退稅款，\n直至繳清欠款為止。\n\t\n➜從開立稅單到催收的一般步驟\n您申報納稅申報單。\n大多數的納稅申報單都是按年\n（4 月15 日\n前)，\n或按季\n（有員工的企業）\n申報。\n1.如您欠稅，\n我們會向您寄送稅單。\n這是您第一張\n針對應繳稅款的稅單。\n根據您的納稅申報單，\n我們\n會計算出您的積欠的稅款，\n外加所有利息和罰款的\n總額。\n2.如果您不支付您的第一份稅單，\n我們會至少再\n給您寄送一份稅單。\n請記住，\n利息和罰金會繼續累\n積，\n直到您繳清應付款項全額。\n3.如果您在收到最終稅單後仍不付款，\n我們將開啟\n催收行為。\n催收行為範圍包括將您隨後稅務年度的\n退稅款用於支付應付稅款\n（直到全額繳清）\n，\n甚至包\n括扣押您的財產和資產。\n這可能包括會有稅務幹員\n對您的住宅或公司進行突擊訪問。\n請參閱稅務幹員\n的職責\n（英文）\n\t\n➜收到 IRS 稅單時，\n您應該怎麽做\n如果您同意稅單上的資訊，\n請在應繳日期之前繳清全額稅 款。\n如果您無力全額繳納應付稅款，\n請盡可能多支付一些，\n並瀏覽 \nwww.irs.gov/payments，\n考慮我們的線上繳款選項。\n我們的\n線上繳款選項包括線上繳款協議應用程式，\n您可透過該應用程\n式在線上建立一份分期付款協議。\n如果您不符合我們的線上繳\n款選項，\n請立即撥打帳單上的電話號碼與我們聯絡，\n說明您的\n情況。\n您應該準備好您的財務資訊，\n包括您的月收入和支出。\n根\n據你的繳款能力，\n我們可能會向你提供其他繳款選項，\n例如設\n定一份線上分期付款協議。\n如果您不同意稅單上的資訊，\n請致電稅單上的號碼，\n或訪問當\n地的國稅局辦公室。\n請確保準備一份帳單和任何納稅申報單、\n取消的支票或其他記錄的影本，\n這將有助於我們瞭解你認為帳\n單資訊不正確的原因。\n如果經核實你是正確的，\n我們會調整你\n的帳戶，\n如有必要，\n將為你發送修改後的帳單。\n如果你不支付應付金額，\n或告訴我們你不同意支付的原因，\n我們可能會採取催收行動。\n如果您破產，\n請立即通知我們。\n破產可能不會消除您的稅務債\n務，\n但我們可能會暫時停止催收。\n請撥打稅單上的電話號碼或 \n1-800-973-0424。\n請準備好下列資訊：\n法院所在地、\n破產日期、\n破產參照章節和破產編號。\n\t\n➜該向什麼人聯絡以尋求幫助\n國稅局\n讓 IRS.gov 成為滿足您稅務需求的第一站。\n您可以透過 IRS.\ngov/ITA 上的互動式稅務助理找到答案。\n如果您有任何 問題，\n請隨時與我們聯絡。\n請撥打帳單上的電話或 1-800-829-1040。\n您可以在 IRS.gov 上找到問題的答案，\n也可以前往當地的 IRS 辦\n公室與國稅局代表親自交談。\n納稅人權益維護服務處\n納稅人權益維護服務處\n（TAS）\n是國稅局內的一個獨立組織，\n宗旨是幫助納稅人並保護納稅人的權利。\n他們幫助那些在 IRS \n方面碰上問題而導致財務困難，\n並已嘗試過但未能解決他們\n與 IRS 的問題，\n或者認為 IRS 系統或流程出現問題的納稅人。\n他們的服務是免費的。\n您當地的權益維護人的電話號碼可\n在 taxpayeradvocate.irs.gov 以及您當地的目錄中查詢。\n您也可以撥打 1-877-777-4778 聯絡他們。\n關於納稅人權益維\n護服務和您在納稅人權利法案下的權利的更多資訊，\n請前往 \ntaxpayeradvocate.irs.gov。\n低收入納稅人協助中心\n可以從獨立於國稅局的個人和組織處獲得援助。\nIRS 出版\n物 4134\n（英文）\n 提供了低收入納稅人協助中心\n（LITC）\n的\n清單，\n並在 www.irs.gov 上提供。\n此外，\n請參閱 www.\ntaxpayeradvocate.irs.gov/litcmap\n（英文) 上的 LITC 頁面。\n也可以從州律師協會、\n州或地方會計師公會或註冊代理人協會\n或其他非營利性稅務專業組織運作的轉介系統處獲得幫助。\n決\n定從上列任一處組織或個人獲得協助的個別人士和組織不會導\n致國稅局在處理問題、\n糾紛或問題時給予優惠待遇。\n您並非只\n有在需要協助時才能聯絡他們。\n他們將很樂意直接與您往來並\n幫助您解決問題。\n繳稅方式\n如要瞭解您的所有繳納選項，\n請前往 IRS.gov/payments。\n為了\n盡量減少利息和罰款，\n我們建議您全額繳納稅款。\n然而，\n如果您\n無法全額繳納，\n您可以申請分期繳納協議或折中要約。\n這些繳\n納計劃讓您能逐步分期繳納稅款，\n繳納少於您積欠的稅款，\n或\n兩者並行。\n及時繳納未來稅款也很重要。\n這代表著按照法律要\n求繳納您的估算稅款、\n預扣稅款或繳納聯邦稅款存款。\n\t\n➜全額繳納選項\n電子繳款\n我們提供多種電子繳款選項。\n您可以透過線上、\n透過電話 或行\n動裝置上的 IRS2Go 應用程式繳付。\n前往 IRS.gov/payments \n以瞭解繳納方式、\n電話號碼和簡單安全的納稅方式。\nIRS 直接付款\n在 IRS.gov/DirectPay 上的 IRS 直接付款是免費的，\n納稅人可\n以在那裡安全地直接從您的支票或儲蓄帳戶繳納稅款，\n並且毋\n須任何費用或預先註冊。\n最多可提前 30 天安排繳納，\n並會在您\n繳納稅款時提供即時確認\n金融卡或信用卡\n您可以透過金融卡或信用卡繳納稅款。\n紙本和電子申報的 納稅\n人都可以透過任何經授權的金融卡和信用卡處理商透過電話線\n上繳納稅款。\n雖然國稅局不收取此項服務的費用，\n但信用卡處\n理商會收取費用。\n請前往 www.irs.gov/payments 獲取經授\n權的信用卡處理商及其電話號碼。\nIRS2Go\n如要隨時隨地快速繳納聯邦稅，\n請使用 IRS2Go 行動應用程\n式。\nIRS2Go 能輕鬆存取直接付款，\n為您提供了\n一種免費且安全\n的方式直接從您的支票或儲蓄帳戶進行繳納。\n您還可以透過\n經授權的繳納處理商使用金融卡或信用卡付費繳納。\n您可以從 \nGoogle Play 商店、\nApple App 商店 或 Amazon App 商店下載 \nIRS2Go，\n隨時隨地繳稅。\n聯邦稅款電子繳納系統\n聯邦稅款電子繳納系統是一項免費的服務，\n為繳納個別人 士\n和企業稅款的納稅人提供了\n一種安全便捷的電話或線上繳稅\n方式。\n如要登記或瞭解更多資訊，\n請瀏覽 EFTPS.gov 或致電 \n800-555-4477。\n","3\n出版物 594 國稅局催收流程\n現金\n沒有銀行帳戶或現金是唯一選擇的納稅人可以使用全新的\nPayNearMe 選項。\n由於 PayNearMe 涉及一個三步流程，\n國稅\n局鼓勵選擇此選項的納稅人在納稅截止日期之前就開始該流\n程，\n以避免產生利息和罰款。\nIRS 透過與 OfficialPayments.\ncom/fed (英文) 以及 34 州中參與計畫的 7-11 商店合作提供此\n選項。\n有關詳細資訊，\n包括常見問答集的答案，\n請瀏覽 IRS.gov/\npaywithcash。\n由郵件支付或親自拜訪我們當地的 IRS 辦公室\n您可以將支票郵寄到您的通知上列出的地址，\n或帶往您當地的 \nIRS 辦公室。\n支票的抬頭請填寫財政部。\n\t\n➜如無法立即繳納全額的選項\n申請分期繳納協議\n（繳款計畫）\n與國稅局簽訂的分期繳納協議代表如果您無法一次繳納全額，\n我們將允許您定期逐步繳納較小的款項。\n所有超過 120 天的協\n議都會收取設定費。\n申請分期繳納協議有以下幾種方式：\n\t\ny 線上，\n使用 www.irs.gov/OPA 上的線上繳納協議應用程\n式。\n如果您 積欠的個別人士所得稅、\n罰款和利息的總稅款\n為 50,000 美元或以下，\n您可以在線上申請減免設定費。\n共有 \n120 天或以下的短期繳款計畫和月度分期付款協議。\n如果您\n有自己的企業並且當年度和過去日曆年度積欠的薪資稅，\n罰\n款和利息總和為 25,000 美元或以下，\n您也可以使用線上繳\n款協議要求分期付款協議。\n如要檢視線上繳款協議應用程\n式的教學影片，\n請瀏覽線上繳款協議。\n\t\ny 透過電話，\n請撥打稅單上的電話號碼或 1-800-829-1040。\n\t\ny 透過郵寄，\n請填寫表格 9465\n（英文）\n——分期付款協議申\n請。\n除了表格 9465 (英文) 外，\n如果您想透過薪資扣除方式\n繳納，\n請填寫表格 2159\n（英文）\n——薪資扣除協議。\n如果\n你的欠款超過 50,000 美元，\n您還需要填寫表格 433F\n（英\n文）\n——催收資訊聲明。\n將表格郵寄到稅單上的地址。\n\t\ny 親自前往，\n您附近的當地 IRS 辦公室，\n請瀏覽 www.irs.\ngov/localcontacts (英文)。\n如果您線上申請繳款計畫，\n並且如果您的協議獲得批准，\n您將\n立即收到通知。\n如果您透過郵件申請繳納計劃，\n您可以透過自\n願繳納來減少罰款和利息的累計，\n直到您收到我們通知，\n表明\n是否接受您的繳款計劃申請。\n我們接受您的過渡期繳款並不代\n表著我們已批准您的申請。\n一旦做出決定，\n我們會用書面文件通\n知你。\n有了分期繳納協議後，\n您可以透過直接扣款、\n薪資扣除、\n電子轉\n帳，\n或支票等方式繳款。\n如果您透過直接扣款方式繳納，\n則設\n定費會減少。\n如果您滿足我們的低收入準則的條件，\n也可以繳\n納折扣後的使用者費用。\n如果你符合我們的低收入準則，\n減免\n的費用甚至可以完全免除或核銷。\n有關更多資訊，\n請參閱表格 \n13844 (英文)——分期繳款協議使用者費用減免申請。\n您毋須\n在分期繳款協議申請中遞交使用者費。\n一旦分期繳款協議被接\n受，\n費用可以從第一筆款項中扣除。\n如要符合分期繳款協議的資格，\n您必須申報所有必要的納稅申\n報單。\n在批准您的分期繳款協議申請之前，\n我們可能會要求您\n填寫催收資訊聲明書\n（表格 433F (英文)、\n433-A (英文) 和/或表\n格 433-B (英文)）\n並提供您的財務狀況證明。\n如果您透過電話\n或在 IRS 辦公室申請，\n請準備好您的財務資訊。\n如需更多資訊，\n請參閱出版物 1854\n（英文）\n——如何填寫催收資訊聲明\n（表格 \n433-A）\n。\n如果我們批准您的申請，\n我們仍將收取適用的利息和罰款，\n直\n到您全額繳納積欠的稅款，\n並且可能會申報聯邦稅務留置權通\n知\n（請參閱第 5 頁）\n。\n如果我們拒絕您的分期繳款協議申請，\n您\n可以要求上訴辦公室審查您的案件。\n關於更多資訊，\n請參閱\n出版物 1660 (英文)——催收上訴權。\n如果您無法滿足已批准的分期繳款協議的條款，\n請立即與我們\n聯絡。\n申請折中要約\n如果您無法全額或透過分期繳納欠款，\n您可能有資格獲得折中\n要約。\n透過申請折中要約，\n您申請以低於全額欠款的金額結清\n未繳稅款。\n我們可能會在下列情況中接受折中要約：\n\t\ny 我們承認您的稅務債務有可能不是準確的，\n\t\ny 您的資產和收入不足以繳納應付款項，\n或\n\t\ny 由於您的特殊情況，\n繳納積欠款項會導致經濟困難或這\n麼做不符合正義。\n如要考慮折中要約，\n您必須繳納申請費並為所有遞交的表格 \n656 繳納初始或定期款項。\n然而，\n低收入納稅人可能有資格免除\n申請費和初始或定期款項。\n如需更多資訊，\n請參閱表格 656-B \n(英文)——折中要約手冊中的低收入證明表格。\n在我們考慮您的要約之前，\n您必須申報法律要求您申報的所有\n納稅申報單，\n繳納當年所有必要的估算稅款，\n並為當前季度繳\n納所有必要的聯邦稅款。\n如果您處於破產狀態，\n或目前正在被\n稽核，\n我們不能考慮你的要約。\n請使用折中要約資格預審瞭解\n折中要約計畫是否可能是解決您的逾期稅款的現實選項的可能\n性。\n如要申請折中要約，\n請填寫下列其中一個表格：\n\t\ny 表格 656-L——折中要約\n（對負債金額提出質疑 \n\t\ny 如果對法律規定的正確稅務債務的存在或金額存在爭議，\n請填寫此表。\n\t\ny 表格 656 (英文)——折中要約\n\t\ny 如果您無法繳納積欠款項，\n或有經濟困難，\n或有其他會導\n致繳納積欠款項不符合公平正義的特殊情形，\n請完成此表\n格。\n如需更多資訊，\n請參閱表格 656-B (英文)——折中要約手冊或前\n往 www.irs.gov/Individuals/Offer-in-Compromise-1。\n\t\n➜如果您目前無法繳納\n請求我們延遲催收並將您的稅款列舉為目前無法催收\n如果您因為在繳納稅款後會讓您無法擁有基本生活費用而無法\n繳納，\n您可以要求我們延遲催收，\n直到您能夠繳納為止。\n在批准\n您的申請之前，\n我們可能會要求您填寫催收資訊聲明書並提供\n您的財務狀況證明。\n請注意，\n即使我們延遲催收，\n我們仍會收取\n適用的罰款和利息，\n直到您全額繳納為止，\n並且我們可能會遞\n交聯邦稅務留置權通知\n（請參閱第 5 頁）\n。\n在此臨時延遲期間，\n我們也可能會要求最新的財務資訊，\n以檢查您的繳納能力。\n\t\n➜我們的追稅期限\n我們可以嘗試從稅款評估日期起 10 年內追收您的稅款。\n然而，\n有幾種原因可能會導致此時間段暫停。\n例如，\n根據\n法律，\n催收時效可能會在下列情況中暫停：\n\t\ny 我們正在考慮您的分期繳款協議或折中要約的申請。\n如果您\n的申請被拒絕，\n我們將再暫停催收 30 天，\n並且所有上訴辦\n公室在考慮您的上訴申請的期間都會暫停催收。\n\t\ny 您在美國境外連續居住至少 6 個月。\n催收行為在您在美國\n境外的期間會暫停。\n\t\ny 我們催收的稅務期涉及自動中止令的破產。\n我們會在因\n為自動中止令而無法催收的時間段\n（再加 6 個月）\n暫停催收。\n\t\ny 您要求舉行催收正當程序聽證會。\n催收將從您提出申請之日\n起暫停，\n直至發出決定通知或稅務法院作出最終決定。\n\t\ny 我們正在考慮您的無辜配偶救濟申請。\n從您提出申請之日\n起，\n在發出決定通知的 90 天後或如果您及時向稅務法庭\n","4\n出版物 594 國稅局催收流程\n遞交請願書，\n將暫停催收，\n直至稅務法庭作出最終決定的 \n60 天後。\n如果您向美國上訴法院對稅務法院的決定提出上\n訴，\n除非已發佈保證金，\n否則催收期將在提出上訴後 60 天\n開始。\n\t\n➜如何對 IRS 的決定提出上訴\n您有權向 IRS 上訴辦公室\n（上訴）\n對大多數催收行為上訴。\n上訴\n辦公室與發起催收行為的國稅局催收辦公室相互獨立。\n上訴辦\n公室透過遵守嚴格的政策來確保和保護其獨立性，\n該政策禁止\n與 IRS 催收辦公室或其他 IRS 辦公室進行特定溝通，\n例如討論\n您案件的優勢或劣勢。\n當 IRS 辦公室要加入討論時，\n您將被邀\n請參加會議，\n或可能向您提供任何書面文件，\n讓您有機會發表評\n論。\n您的主要上訴選項如下\n：\n催收正當程序或催收上訴計畫\n催收正當程序\n催收正當程序聽證會的目的是讓上訴辦公室審查已採取或已提\n議的催收行為。\n在上訴辦公室做出決定並且您不同意之後，\n您\n可以去法院對上訴辦公室的催收正當程序判決提出上訴。\n如果\n您收到以下任何通知，\n您可以要求舉行催收正當程序聽證會：\n\t\ny 聯邦稅務留置權申報通知和您的聽證會權利\n\t\ny 最終通知——意圖課徵通知和聽證會權利通知\n\t\ny 危險徵收和上訴權利通知\n\t\ny 徵收您的州退稅款通知——您的聽證權通知\n\t\ny 徵收通知以及您的聽證權通知\n如要申請催收正當程序聽證會，\n請填寫 表格 12153\n（英文）\n——\n催收正當程序申請或等效聽證會申請或包含與表格 12153\n（英\n文）\n中包含的相同資訊的書面申請，\n並將其發送到您通知中的\n地址。\n您必須在我們發送給您的通知中指明的日期之前申請催\n收正當程序聽證會\n（對於提議的徵收，\n該日期是自信件之日起 \n30 天內）\n。\n該申請必須及時遞交，\n以保護您對收款正當程序聽\n證會上發佈的決定進行司法審查的權利。\n如果您不及時申請催\n收正當程序聽證會，\n您可以在收到通知之日起一年內申請舉行\n同等聽證會，\n但如果您不同意上訴辦公室的決定，\n則您不能上\n法庭。\n在催收正當程序聽證會期間，\n催收稅款的 10 年期限暫停，\n如果\n扣押您的財產是聽證會的主題，\n我們通常會被禁止扣押\n（催收）\n您的財產。\n我們被允許在關於遞交聯邦稅務留置權通知的等效\n聽證會或催收正當程序聽證會期間扣押您的財產，\n但通常我們\n不會在這些聽證會期間扣押財產。\n10 年的徵稅期限在等效聽證\n會期間不會暫停。\n對於每個納稅期或評估，\n您僅有權參加一次催收正當程序留置\n權聽證會和一次徵稅聽證會。\n您有權提出催收替代方案，\n例如\n簽訂分期繳款協議或折中要約，\n供上訴辦公室在聽證會上考慮。\n您可能需要遞交財務資訊或納稅申報單才能獲得此類催收替代\n方案的資格。\n所有問題都應在聽證會上提出，\n並向上訴辦公室提供所有必要\n的支援資訊。\n您無法在司法審查期間提出在催收正當程序聽證\n會上未正確向上訴辦公室提出的問題。\n您的上訴會議可以透過\n電話、\n信件或\n（如果您有資格）\n在離您家或營業地點最近的上訴\n辦公室舉行面對面會議。\n如果您提出的問題被認為是無關緊要\n的，\n或者僅僅是為了延遲或阻礙催收而提出，\n您可能會被拒絕\n舉行面對面會議。\n關於國稅局判定為無意義問題的非排他性清\n單，\n請參閱 IRS.gov 上的\n「關於無意義稅務爭論的真相」\n。\n關於\n催收正當程序的更多資訊，\n請參閱出版物 1660 (英文)。\n催收上訴計畫\n根據催收上訴計畫，\n如果您不同意IRS 員工關於任何徵稅、\n扣押\n或聯邦稅務留置權通知申報的決定，\n並希望對其提出上訴，\n您可\n以要求與員工的主管開會。\n如果我們為了清償的您稅務債務而\n扣押您的房屋、\n汽車或其他財產以出售您在該財產中的權益，\n您\n必須在收到扣押通知書或寄達住址或公司的 10 個工作日內提出\n申請。\n在對其他類型的財產\n（例如薪資或銀行帳戶）\n進行徵收或\n提議申報徵收或扣押或聯邦稅務留置權通知時，\n申請與主管開\n會不存在截止日期。\n如果在合理的時間段內未要求召開會議，\n催\n收行為可能會持續進行。\n如果您隨後不同意主管的決定，\n您可以要求上訴辦公室根據 \n出版物 1660\n（英文) 中概覽的催收上訴計畫審查您的案件。\n如\n果您的案件被指派了\n一位稅務幹員，\n您應該在與主管會面後的\n三\n（3）\n個工作日內請求上訴辦公室進行考慮，\n否則催收行動可\n能會持續。\n您必須以書面形式遞交您的請求以供上訴辦公室考\n慮，\n最好是填寫表格 9423\n（英文）\n——催收上訴申請。\n如果您的\n案件未被指派稅務幹員，\n您能以書面或口頭形式對主管的決定\n提出上訴，\n您的案件將被轉至上訴辦公室進行審查。\n您應該在\n與主管會面後的三\n（3）\n個工作日內請求上訴辦公室進行考慮，\n否\n則催收行動可能會持續。\n如果您申請召開會議，\n但在提出申請後的 2 個工作日內，\n主管或\n其指定人員未與您聯絡，\n您可以再次聯絡催收辦公室並申請上\n訴辦公室斟酌。\n如果您遞交表格 9423 (英文)，\n請在第 15 欄註\n明您要求召開會議的日期，\n並說明主管沒有聯絡您。\n表格 9423 \n(英文) 應在您要求召開會議的四\n（4）\n個工作日內收到或蓋上郵\n戳，\n因為催收行為可能會持續。\n向參與留置、\n徵稅或扣押行為的\n稅務幹員遞交表格 9423 (英文)。\n如果您申報催收上訴申請並且不同意上訴決定，\n則您不能訴諸\n法庭。\n您可以進行催收上訴計畫的範例包括但不限於：\n\t\ny 在我們申報聯邦稅務留置權通知之前或之後\n\t\ny 在我們扣押\n（\n「催收」\n）\n您的財產之前或之後\n\t\ny 在我們拒絕、\n終止或建議終止您的分期繳款協議後\n（建\n議與主管會面，\n但不是必要的）\n。\n在通知中列出的時間範圍內遞\n交您的書面分期繳款協議上訴申請，\n最好使用表格 9423 \n(英文)——催收上訴申請。\n關於催收正當程序和催收上訴計畫的更多資訊，\n請參閱\n出版物 1660 (英文)——催收上訴權利或瀏覽 www.irs.gov/\nIndividuals/Appealing-a-Collection-Decision (英文)。\n如果您不按時繳納：\n瞭解催收行為\n催收流程中有幾個特定的單詞和短語。\n在這裡，\n我們定義\n了\n一些最常見的催收詞彙：\n聯邦稅務留置權：\n針對您當前和未來的所有財產\n（例如房屋或\n汽車）\n以及財產權\n（例如薪資和銀行帳戶）\n提出的法務申索。\n如\n果您在收到第一張稅單後沒有繳納積欠的款項，\n留置權將自動\n生效。\n聯邦稅務留置權通知：\n對債權人的公開通知。\n它會通知他們有\n一個聯邦稅務留置權附加到您當前和未來的所有財產和財產\n權上。\n徵收：\n依法扣押財產或財產權以償還稅務債務。\n當財產被扣押\n（\n「催收」\n）\n時，\n它將被出售以幫助繳納您的稅務債務。\n如果薪資\n或銀行帳戶被扣押，\n這筆錢將用於償還您的稅務債務。\n扣押：\n扣押和徵稅在法律上沒有區別。\n在本出版物中，\n我們將交\n替使用這兩個詞彙。\n","5\n出版物 594 國稅局催收流程\n意圖課徵通知和您的聽證會權利通知：\n通常，\n在扣押財產之前，\n我們必須向您發送此通知。\n如果您不繳\n納逾期稅款、\n做出其他安排來清償積欠稅款或在本通知發出之\n日起 30 天內要求舉行聽證會，\n我們可能會扣押您的財產。\n傳票：\n傳票合法地迫使您或第三方與 IRS 會面並提供資訊、\n文件\n或證詞。\n護照行為：\n國務院不會向任何被國稅局證明有嚴重積欠稅款的\n個別人士簽發或更新護照，\n並且可能撤銷過去發給該個別人士\n的護照。\n催收行為詳細說明\n\t\n➜聯邦稅務留置權：\n對財產的合法申索\n留置權是對您當前和未來所有財產的合法申索。\n當您不繳納積\n欠稅款的第一筆稅單，\n留置權會在法律上產生，\n並附加到您的財\n產上。\n它適用於財產\n（例如您的房屋和汽車）\n以及您對財產擁有\n的任何當前和未來權利。\n\t\n➜聯邦稅務留置權通知：\n向債權人提供\n留置權存在的公告\n聯邦稅務留置權通知向債權人提出公開通知。\n我們遞交聯邦稅\n務留置權通知，\n以便我們對其他債權人的申索權擁有相對優先\n順序。\n聯邦稅務留置權通知會申報給地方或州當局，\n例如縣地\n契記錄員或國務卿辦公室。\n如果您被針對申報聯邦稅務留置權通知，\n這可能會在消費者信\n用報告機構中進行報告。\n這會對您的信用評級產生負面影響，\n並使您難以獲得信用額度\n（例如貸款或信用卡）\n。\n僱主、\n房東和\n其他人也可能會使用這些資訊，\n並且不正面地考慮針對您申報\n的聯邦稅務留置權通知的事實。\n然而，\n根據法律，\n不會針對平價\n醫療法案個人負擔部分申報聯邦稅務留置權通知，\n並且也不會\n進行徵收。\n如果您被針對申報聯邦稅務留置權通知，\n該怎麼做\n您應立即繳那積欠的全部款項。\n聯邦稅務留置權通知僅顯示\n您截至通知日期的經評估的積欠稅款。\n它不會顯示您的繳清款\n項，\n也不包括我們申報和解除留置權的費用。\n如要瞭解清除留\n置權必須繳納的全部款項，\n請致電 1-800-913-6050 或 859-\n320-3526\n（如果您是從美國境外致電）\n。\n如您有問題，\n請致電\n您留置權通知上的電話號碼或 1-800-829-1040 或瀏覽 www.\nirs.gov/Businesses/Small-Businesses-&-Self-Employed/\nUnderstandinga-Federal-Tax-Lien，\n或觀看 www.\nirsvideos.gov/Individual/IRSLiens (英文) 的說明影片。\n如何對聯邦稅務留置權通知提出上訴\n在針對特定債務首次申報聯邦稅務留置權通知後的五個工作日\n內，\n我們將向您發送聯邦稅務留置權申請通知和您有權申請催\n收正當程序聽證會的通知。\n在通知上顯示的日期之前，\n您可以向\n上訴辦公室申請催收正當程序聽證會。\n請將您的催收正當程序\n聽證會申請發送到通知上的地址。\n如需更多資訊，\n請參閱表格 \n12153\n（英文）\n——申請催收正當程序或等效聽證會。\n在您的催收正當程序聽證會之後，\n上訴辦公室將決定是否應持\n續申報聯邦稅務留置權通知，\n或者是否應撤回或發佈。\n如果您\n不同意該決定，\n您有 30 天的時間向美國稅務法院尋求復審。\n除了您可能擁有的任何催收正當程序權利之外，\n您還可以根據\n催收上訴計劃對擬議或實際申報的聯邦稅務留置權通知提出上\n訴。\n我們將\n「解除」\n聯邦稅務留置權的原因\n「解除」\n聯邦稅務留置權代表著我們已經清除了您債務的留置\n權和聯邦稅務留置權的公告。\n我們會向我們針對您申報的聯邦\n稅務留置權通知的同一州和地方當局申報聯邦稅務留置權解除\n證明來做到這一點。\n如果出現以下情況，\n我 \n們將解除您的留置權：\n\t\ny 您的債務已全額償還，\n\t\ny 您的債務的繳納由債券擔保，\n或\n\t\ny 您已滿足國稅局接受的折中要約的繳納條件，\n或\n\t\ny 催收期已結束。\n（在這種情況下，\n解除是自動的。\n）\n關於更多資訊，\n請參閱出版物 1450 (英文)——關於如\n何申請聯邦稅務留置權解除證明的說明。\n我們可能\n「撤回」\n聯邦稅務留置權通知的原因\n「撤回」\n會將聯邦稅務留置權通知從公共記錄中刪除。\n撤 回告\n訴其他債權人我們正在放棄我們的留置權優先權。\n這並不代表\n著聯邦稅務留置權已解除或您不再對積欠稅款項負責。\n如果出現以下情況，\n我們可能會撤回聯邦稅務留置權通知：\n\t\ny 您已簽訂分期繳款協議以履行納稅義務，\n除非協議另有規\n定。\n對於特定類型的稅款，\n如果您已簽訂直接扣款分期繳款\n協議並滿足特定其他條件，\n我們通常會批准聯邦稅務留置\n權通知撤回申請，\n\t\ny 它將幫助您更快地繳納稅款，\n\t\ny 我們未能遵循國稅局的流程，\n\t\ny 它是在破產自動停留期內遞交的，\n或\n\t\ny 這符合您的最佳利益，\n也符合政府的最佳利益。\n例如，\n這可\n能包括您的債務已清償並且您要求撤回的情形。\n如需更多資訊，\n請參閱 表格 12277\n（英文）\n——申請撤銷已\n申報的聯邦稅務留置權通知書，\n或 www.irsvideos.gov/\nIndividual/IRSLiens/LienNoticeWithdrawal (英文) 上的教\n學影片。\n如何申請從財產中\n「解除」\n聯邦稅務留置權\n「解除」\n是從聯邦稅務限制中刪除特定財產。\n有幾種情況可以\n准予解除。\n例如，\n如果您出售房產並且政府透過出售獲得其利\n益，\n我們可能會簽發解除證明。\n有關您是否符合解除資格的資\n訊，\n請參閱出版物 783 (英文)——關於如何申請聯邦稅務留置權\n財產解除證明的說明。\n如要觀看關於出版物 783 的教學影片，\n請\n前往 www.irsvideos.gov/Individual/IRSLiens。\n如何使聯邦稅務留置權次於其他債權人\n（\n「從屬」\n）\n「從屬」\n指的是讓債權人超越政府的優先地位。\n例如，\n如果您嘗\n試為房屋的抵押貸款再融資，\n但由於聯邦稅務留置權優先於新\n抵押貸款而無法再融資，\n您可以要求我們將我們的留置權從屬\n於新抵押貸款。\n關於您是否有資格獲得從屬地位的更多資訊，\n請參閱出版物 784 (英文)——如何準備聯邦稅務留置權從屬證\n書申請。\n如要觀看關於出版物 784 的教學影片，\n請前往 www.\nirsvideos.gov/Individual/IRSLiens (英文)。\n撤回、\n解除或從屬的上訴權\n如果您的申請被拒絕，\n您將收到表格 9423\n（英文）\n——催收上訴\n申請以及出版物 1660\n（英文）\n——催收上訴權利，\n並附帶說明您\n的申請被拒絕的原因。\n如果我們拒絕您的撤銷、\n解除或從屬申\n請，\n您可以根據催收上訴計畫提出上訴。\n\t\n➜徵收：\n扣押財產\n雖然聯邦稅務留置權是對您的財產提出的合法申索，\n但徵收是\n依法在實際奪走您的財產\n（例如您的房屋或汽車）\n或您的財產權\n（例如您的收入、\n銀行帳戶、\n退休帳戶或社會安全津貼）\n以滿足\n您的稅務債務。\n如果您有當前或待定的分期繳款協議、\n折中要約，\n或者如果我\n們同意您因經濟困難而無法繳納，\n我們將無法扣押您的財產，\n","6\n出版物 594 國稅局催收流程\n這代表著扣押您的財產將導致您無法滿足基本的、\n合理的生活\n費用。\n我們可能扣押\n（\n「徵收」\n）\n您的財產或財產權的原因\n如果您不繳納稅款\n（或安排清償債務）\n，\n我們可能會扣押並出售\n您的財產。\n我們不會扣押您的財產以收取個人負擔部分的款項。\n我們通常只有在發生下列事情發生後才會扣押。\n\t\ny 我們評估了稅款並向您發送了稅單，\n\t\ny 您忽略或拒絕繳納稅款，\n並且\n\t\ny 我們在扣押前至少 30 天向您發送了最終意圖課徵通知和您\n有權參加聽證會的通知。\n然而，\n還存在著我們不需要在扣押您的財產前至少 30 天\n為您提供聽證會的例外情況。\n這些包括下列情況：\n\t\ny 稅務的徵收可能會失敗，\n\t\ny 徵收是為了從州退稅款中催收稅款，\n\t\ny 徵收用於收取聯邦承包商的稅務債務，\n或\n\t\ny 發佈了就業稅資格不符徵收\n（DETL）\n。\nDETL 是扣押未繳納\n的就業稅，\n可以在納稅人過去要求對過去 2年內其他時期的\n就業稅進行催收正當流程上訴時發出。\n如果我們根據其中\n一種例外情況提供徵收，\n我們將在徵收發出後向您\n發送一封信，\n說明扣押情況和您的上訴權利。\n如果您的財產被扣押\n（\n「徵收」\n）\n，\n您應該怎麼做\n如果您的財產或聯邦款項已被扣押，\n請撥打徵收通知上的電話\n號碼或 1-800-829-1040。\n如果您已經在與國稅局員工合作，\n請\n致電他們尋求幫助。\n我們能夠扣押\n（\n「徵收」\n）\n的財產的例子\n\t\ny 其他人持有的薪資、\n薪金或佣金。\n如果我們扣押您對薪資、\n薪水、\n佣金或其他人持有的類似款項的權利，\n我們僅將催收\n一次稅款，\n而不是您每次收到款項都發出。\n該次徵收將持續\n到您的債務清償完畢、\n作出其他安排、\n或催收期結束或徵收\n解除為止。\n您收到的其他繳納，\n例如股息和本票繳納，\n也可\n能被扣押。\n然而，\n扣押僅限在徵收之日逾期的款項或未來款\n項的權利。\n\t\ny 您的銀行帳戶。\n從您的銀行帳戶扣押的資金將包括可領取的\n資金，\n最高至扣押全額。\n發出徵收後，\n行將凍結可用資金，\n並在向我們匯款之前給您 21 天的時間來解決關於稅款所有\n權的任何爭議。\n21 天後，\n除非您以其他方式解決了問題，\n否\n則銀行會將您的錢以及該款項賺取的任何利息寄給我們。\n\t\ny 您的退休帳戶，\n包括 ERISA 下的合資格養老金、\n利潤分享和\n股票紅利計畫；\nIRA、\n自僱人士的退休計畫\n（例如 SEP-IRA 和 \nKeogh 計劃）\n和節儉儲蓄計畫。\n根據計畫的條款，\n可能會對\n您擁有既得權利的基金徵收費用。\n\t\ny 您的聯邦款項。\n作為其他款項\n（如股息和期票）\n徵收流程的\n替代方案，\n特定聯邦款項可能會透過聯邦繳納徵收計畫被\n系統性地扣押，\n以繳納您的稅款。\n根據此計畫，\n我們通常最\n多可以扣押您的聯邦款項的 15%\n（對於向聯邦政府出售或\n租賃的財產、\n商品或服務的供應商繳納的款項，\n最高可達 \n100%）\n。\n我們僅將催收一次稅款，\n而不是您每次收到款項都\n發出。\n該徵收將持續到您的債務清償完畢、\n作出其他安排、\n或催收期結束或國稅局解除徵收為止。\n可以在此計畫中扣押\n的聯邦繳納包括但不限於來自人事管理辦公室的聯邦退休\n年金收入、\n社會安全法\n（OASDI）\n第 II 卷規定的社會安全津\n貼以及聯邦承包商/供應商款項。\n• 您的房屋、\n汽車或其他財產。\n如果我們扣押您的房屋或其\n他財產，\n我們將出售您在該財產中的權益並將所得款項\n（扣\n除銷售成本後）\n折抵您的稅務債務。\n在出售您的房產之前，\n我們會計算出最低出價。\n我們還將為您提供一份計算結果的\n副本，\n讓您有機會質疑公平市場價值的訂定。\n然後，\n我們將\n向您提供銷售通知，\n並通常透過當地報紙或在公共場所張\n貼的傳單向公眾宣布待售。\n公示後，\n我們將通常等待 10 天，\n然後再出售您的財產。\n出售所得款項用於繳納扣押和出售財\n產的成本，\n最後是您的稅務債務。\n如果在還清您的稅款債務\n後還有剩餘的銷售款項，\n我們會告訴您如何獲得退款。\n無法扣押\n（\n「徵收」\n）\n的財產\n特定財產免於扣押。\n例如，\n我們不能扣押下列內容：\n失業救濟\n金、\n特定年金和養老金福利、\n特定與服務相關的殘疾補助金、\n工\n人賠償金、\n特定公共援助金、\n每週最低免稅務入、\n工作培訓夥伴\n關係法規定的補助金以及收入用於法院下令的子女撫養費。\n我們也不能扣押必要的教科書和衣服、\n未送達的郵件、\n一定數\n量的燃料、\n糧食、\n家具、\n家庭個別人士物品，\n以及一定數量的貿\n易、\n商業或專業書籍和工具。\n我們扣押主要住所和特定商業資\n產的能力也受到限制。\n最後，\n除非我們預計淨收益有助於償還您的稅務債務，\n否則我\n們不能扣押您的財產。\n如何對扣押\n（\n「徵收」\n）\n提議提出上訴\n您可以在收到意圖課徵通知和聽證會權利通知之日起 30天內要\n求舉行催收正當流程聽證會。\n請將您的申請發送到通知上的地\n址。\n如需更多資訊，\n請參閱表格 12153\n（英文）\n——申請催收正\n當程序或等效聽證會。\n在您的聽證會結束時，\n上訴辦公室將作\n出判決。\n您在收到判決後有 30天的時間向美國稅務法庭提出質\n疑。\n如果催收正當流程權利不適用於您的案件，\n您可能還有其他\n上訴選項，\n例如催收上訴計畫。\n我們\n「解除」\n徵收的原因\n國內稅務法明確規定，\n如果我們確定下列情況，\n我們必須解除\n徵收：\n\t\ny 您繳納了您欠的款項，\n\t\ny 催收期在發佈徵收前結束，\n\t\ny 它將幫助您繳納稅款，\n\t\ny 您簽訂了分期繳款協議，\n並且協議條款不允許徵收持續，\n\t\ny 徵收會造成經濟困難，\n這代表著我們已經判定徵收會阻止\n您繳納基本的、\n合理的生活費用，\n或者\n\t\ny 財產的價值大於欠款，\n並且解除徵收不會妨礙我們收回欠\n款的能力。\n如果徵收不當，\n我們也會解除。\n例如，\n如發生下列\n情形，\n我們也會解除徵收：\n\t\ny 徵收了免予扣押的財產，\n\t\ny 時限尚未到，\n\t\ny 在我們向您發送所需的通知之前，\n\t\ny 當您破產且自動中止令生效時，\n\t\ny 當查封和出售徵收財產的費用將大於該財產的公平市場\n\t\ny 價值時，\n\t\ny 當分期繳款協議申請、\n無辜配偶救濟申請或折中要約正在被\n考慮或已被接受並有效時，\n或\n\t\ny 當上訴辦公室或稅務法院正在考慮\n徵收正當流程案件，\n但徵收的稅不是用於催收就業稅的\n不合格\n就業稅徵收、\n州退稅款、\n徵收可能失敗的情形，\n或徵收聯邦承包\n商的稅款。\n\t\ny 上訴辦公室或稅務法院正在考慮對拒絕無辜配偶救濟的\n上訴時。\n","7\n出版物 594 國稅局催收流程\n我們可能退還扣押\n（\n「徵收」\n）\n財產的原因\n如果出現下列情況，\n我們可能會退還您的財產：\n\t\ny 過早扣押，\n\t\ny 扣押是違法的，\n\t\ny 歸還被扣押的財產將有助於我們追討您的債務，\n\t\ny 您簽訂分期繳款協議以履行徵收的責任，\n除非該協議不允許\n退還先前對財產徵收的費用。\n\t\ny 我們沒有遵循國稅局的流程，\n或者\n\t\ny 這符合您的最佳利益，\n也符合政府的最佳利益。\n如果財產尚未售出，\n我們可以隨時歸還財產。\n如果我們決定歸\n還您的財產，\n但該財產已售出，\n我們會將出售所得款項返還給\n您。\n您可以申請退回扣押的錢或出售扣押財產的錢，\n通常在扣押\n後 9 個月內。\n如何取回已售出的被扣押\n（\n「被徵收」\n）\n財產\n如要收回您的房地產，\n您\n（以及任何對房產有利益的人）\n可以在\n出售後 180 天內透過向購買者支付他們支付的金額外加每年 \n20% 的利息\n（每日複利）\n來取回它。\n如果您的財產被扣押\n（\n「徵收」\n）\n以繳還\n他人積欠的稅款，\n通常在扣押後 2 年內，\n您可以根據徵收上訴\n計畫對扣押提出上訴，\n或根據國內稅務法第 6343\n（b）\n條提出\n申索，\n或者通常在扣押後的 2 年內，\n您可以根據國內稅收法第 \n7426 條提起訴訟，\n要求返還被錯誤扣押的財產。\n您也可以根據\n催收上訴計畫對歸還被錯誤扣押的財產的申請被拒絕提出上\n訴。\n關於更多資訊，\n請參閱出版物 4528——根據國內稅收法第 \n6343\n（b）\n條提出行政不當徵收申索。\n如何追回經濟損失\n如果我們錯誤地扣押了您的財產、\n遺失或錯放了您的款項，\n或\n者存在直接扣款分期繳款協議處理錯誤並且您產生了銀行費\n用，\n我們可能會核銷您繳納的費用。\n如需更多資訊，\n請參閱表格 \n8546——銀行費用核銷申索。\n如果您的申索被拒絕，\n您可以起訴\n聯邦政府要求經濟損失。\n如果我們在向您徵收時故意或疏忽不\n遵守國內稅務法，\n或者您不是該名納稅人而我們錯誤地扣押了您\n的財產，\n您可能有權獲得經濟損失。\n請將您的書面行政申索郵寄\n給您所在地區的諮詢小組主管，\n地址在出版物 4235——催收諮\n詢小組地址中列出的地址。\n如果您已提出申索但您的申索被拒\n絕，\n您可以起訴聯邦政府，\n但不能針對經濟損失起訴IRS 僱員。\n\t\n➜傳票：\n用於保護資訊\n如果我們在徵收資訊以判定或徵收您欠的稅款，\n我們可能會發\n出傳票。\n傳票合法地迫使您或第三方會見 IRS 專員並提供資訊、\n文件和/或證詞。\n如果您有納稅義務並且我們向您發出傳票，\n您可能需要：\n\t\ny 作證，\n\t\ny 攜帶製作納稅申報單的帳本或記錄，\n以及/或\n\t\ny 出示製作催收資訊聲明的文件、\n表格 433-A (英文) 或表格 \n433-B (英文)。\n如果您無法依傳票資訊赴約請立即撥打通知中列出的電話號\n碼。\n如果您不聯絡我們也不出席您的會議，\n我們可能會在聯邦\n地區法院起訴您，\n要求您遵守傳票規定。\n如果我們向第三方發出傳票來判斷您的納稅\n義務，\n您將收到傳票已發出的通知並表明我們正在聯系第三方。\n第三方可以是金融機構、\n紀錄管理人，\n或掌握與您的案件相關\n的資訊的人。\n在發出通知後的第 23 天結束之前，\n我們不會審查\n他們的資訊或接受證詞。\n您還有權：\n\t\ny 申請在給予通知後第 20 天結束前拒絕\n（\n「撤銷」\n）\n傳票，\n或\n\t\ny 申請干預訴訟以執行第三方不遵守的傳票。\n如果我們發出第三方傳票來徵收您已欠的稅款，\n您將不會收到\n通知，\n也無法申請拒絕或介入訴訟以強制執行傳票。\n\t\n➜對護照會產生影響的 IRS 行為\n由國會頒布並於 2015 年 12 月 4 日頒布成為法律的 2015 年修\n復美國服務運輸\n（FAST）\n法案，\n要求國稅局將經證明存在嚴重拖積欠稅款的納稅人通知國務\n院。\n嚴重拖欠的稅務債務是指個別人士未繳納的、\n可依法強制\n執行的聯邦稅務債務總額超過 51,000 美元\n（包括罰款和利息）\n，\n已遞交聯邦稅務留置權通知，\n並且國內稅收法第 6320 條規\n定的所有行政補救措施已失效或用盡，\n或已發佈徵收通知。\n如\n果您是稅務債務\n（包括罰款和利息）\n總額超過 51,000 美元根的\n個別人士並且您不繳納欠款或做出替代安排繳納，\n我們可能會\n通知國務院您的稅款嚴重拖欠。\n在收到您嚴重拖積欠稅款的通\n知後，\n國務院通常不會簽發或更新您的護照，\n並且可能會吊銷\n您的護照。\n關於護照認證的更多資訊，\n請前往 www.irs.gov/\npassports (英文)。\n指派給私人\n催收機構的納稅人資訊\n您拖欠的稅款可能會指派給私人催收機構。\n我們會在私人催收\n機構聯絡您之前通知您指派事宜，\n並會向您發送出版物 4518 \n（英文）\n——當 IRS 將您指派給私人催收機構時，\n您可以預期\n什麼。\n我們的通知將包含我們為您指派稅款的私人催收機構\n的名稱，\n以及私人催收機構的地址和電話號碼。\n為保護您的隱\n私，\n我們的通知還將為您提供一個唯一的十位數納稅人身份\n驗證號碼。\n請務必保存此號碼。\n只有在使用您的納稅人身份驗\n證號碼驗證您的身份後，\n私人催收機構才會與您合作處理您\n的拖欠款項。\n我們與私人催收機構簽訂的合約要求他們為您\n提供優質的服務和公平的待遇。\n有關私人催收計畫的更多資\n訊，\n請瀏覽 www.irs.gov/businesses/small-businesses-\nselfemployed/private-debt-collection (英文)。\n僱主須知：\n\n就業稅催收\n關於就業稅\n就業稅是您必須向員工預扣的所得稅和社會保障/醫療保險\n稅\n（信託基金稅）\n加上您為每位員工繳納的社會保障/醫療保險\n稅款項。\n聯邦失業稅也被視為就業稅。\n就業稅在您繳納薪資時產生，\n通常以半週或月度存款的形式繳納。\n您必須使用電子資金轉帳\n來進行所有聯邦稅務存款，\n通常是透過聯邦稅款電子繳納系統\n(EFTPS)。\n請參閱出版物 966 (英文)——聯邦稅款電子繳納系統：\n入門指南。\n如果您不繳納就業稅，\n我們會怎麼做：\n\t\ny 評估未能存入罰款，\n最高為未及時存入款項的 15%。\n\t\ny 我們可能會申報聯邦稅務留置權通知和/或採取徵收行為\n\t\ny 我們可能會針對未能繳納信託基金稅款的個別人士提出信\n託基金追回罰款評估。\n\t\ny 我們可能會將此事遞交給司法部進行民事催收或刑事起訴，\n原因是未能遵守國內稅收法規定的申報和繳納要求。\n關於信託基金稅\n信託基金稅是從僱員薪資中扣除的所得稅、\n社會保障稅和 醫療\n保險稅\n（信託基金稅）\n。\n它們被稱為信託基金稅，\n因為僱主為政\n府\n「信託」\n持有這些資金，\n直到政府將它們遞交到聯邦稅務存款\n中。\n特定消費稅也被視為信託基金稅，\n因為它們是由政府以信託\n","8\n出版物 594 國稅局催收流程\n方式收取和持有，\n直到遞交聯邦稅務存款為止。\n關於更多資訊，\n請參閱出版物 510 (英文)——消費稅。\n為了鼓勵及時繳納預扣的就業稅和徵收的消費稅，\n國會透 過了\n一項規定信託基金追回罰款的法律。\n關於就業稅或信託基金稅\n的更多資訊，\n請參閱出版物 15 (英文)——E 號通知——僱主稅務\n指南。\n信託基金追回罰金\n信託基金追回罰款是對\n負責繳納信託基金稅但故意不這樣做的個別人士進行個別評估\n的罰款。\n罰款項等於未繳納的信託基金稅款。\n如需更多資訊，\n請\n參閱第 784 號通知 (英文)——您是否要對特定未付的聯邦稅負\n個別人士責任？\n或前往 www.irs.gov/TFRP (英文)。\n如果有人要約對您進行信託基金追回罰款，\n您將收到第 1153 \n號信件以及表格 2751——信託基金追回罰款的評估提議。\n如果您同意罰款, 請在收到信件之日起 60 天內簽署並返回表格 \n2751。\n為避免評估信託基金追回罰款，\n您也可以親自繳納信託\n基金稅。\n如果您不同意罰款，\n您可以在收到信函之日起 10 天內告知我們\n您不同意評估提議、\n有其他資訊來支援您的案例，\n或者想要嘗試\n非正式地解決問題。\n如果您無法與我們解決分歧，\n您可以在收\n到第 1153 號信件之日起 60 天內向上訴辦公室提出上訴。\n有關\n更多資訊，\n請參閱出版物 5 (英文)——您的上訴權利以及如果您\n不同意如何準備抗議。\n如果您不回覆該信函，\n我們將針對您個別評估罰款項，\n並開始\n催收流程以進行催收。\n無論公司是否仍在營業，\n我們都可能對\n負責人進行處罰。\n其他資訊\n無辜配偶救濟\n通常，\n您和您的配偶有責任共同和單獨繳共同納稅申報單上的\n任何稅款、\n利息或罰款。\n如果您認為您的現任或前任配偶應對\n聯合納稅申報單上的錯誤項目或少繳稅款負全部責任，\n您可能\n有資格獲得無辜配偶救濟。\n這可能會改變您欠的款項，\n或者您\n可能會有權獲得退稅款。\n您必須在我們首次嘗試收取未償債務\n之日起兩年內遞交表格 8857 (英文)——無辜配偶救濟申請，\n但\n根據國內稅收法第 6015\n（f）\n條提出的公平救濟申請除外。\n關於\n其他資訊，\n請參閱出版物 971 (英文)——無辜配偶救濟\n催收流程中的代表\n在催收流程中，\n或向 IRS 上訴辦公室提出上訴期間，\n您自己、\n律\n師、\n註冊會計師、\n註冊稅務師、\n直系親屬或任何在註冊執業能與 \nIRS 往來的人士皆能代表您。\n如果您是一家企業，\n全職員工、\n普\n通合夥人或真正的專員也可以代表您。\n如要讓您的代表與我們往來，\n代表您與我們聯絡，\n和/或接收您\n的機密資料，\n請申報表格 2848 (英文)——委託書和代表聲明。\n如要授權某人接收或檢查機密資料，\n請申報表格 8821 (英文) \n——稅務資訊授權。\n分享你的稅務資訊\n在催收流程中，\n我們有權在特定情況下與市和州稅務機構、\n司法\n部、\n聯邦機構、\n您授權代表您的人員以及特定外國政府\n（根據稅\n務條約規定）\n共享您的稅務資訊。\n我們可能會聯絡第三方\n法律允許我們聯絡其他人\n（例如鄰居、\n銀行、\n僱主或僱員）\n來調\n查您的案件。\n您有權索取就您的案件聯絡的第三方名單。\n逾期納稅申報單\n按時申報所有納稅申報單，\n無論您是否可以全額繳納。\n在與您\n按時申報納稅申報單的同一地點申報逾期納稅申報單。\n如果您不自願申報個別人士所得稅納稅申報單，\n您可能會失去\n退稅款，\n我們可能會為您申報替代納稅申報單。\n此納稅申報單可\n能不會為您提供您可能有權獲得的扣除額和稅務優惠。\n我們可\n能會向您發送建議進行稅務評估的補稅通知。\n在發送補稅通知\n後申報逾期納稅申報單不會延長向美國稅務法院遞交請願書的 \n90 天期限。\n然而，\n在判斷是否會減少之前在補稅通知中提出的\n增稅款項時，\n逾期的納稅申報單將被納入考慮。\n如果您沒有向稅\n務法庭遞交請願書並且已判定增稅，\n我們將按我們提議的評估\n作為替代納稅申報單持續進行。\n如果國稅局申報替代納稅申報\n單，\n申報自己的納稅申報單以利用您有權獲得的任何豁免、\n稅務\n優惠和扣除額仍然符合您的最佳利益。\n國稅局通常會調整您的\n稅款以反映正確的數字。\n"],"string":"[\n \"國稅局催收流程 \\n出版物 594\\n本出版物大體描述了國稅局的催收流程。\\n催收流程指的是您不自願交稅的情況下，\\nIRS 為收取您積\\n欠的稅款所能能為採取的一系列行為。\\n如果您在收到稅單後未按時繳清稅款，\\n催收流程將會開始。\\n請記住，\\n本出版物僅供參考，\\n可能無法論及一切催收情形。\\n本出版物也不是對稅法的技術分析，\\n也不\\n涉及對您的權利進行詳細說明。\\n有關您的權利的說明，\\n請參閱出版物 1\\n（英文）\\n——您作為納稅人的\\n權利。\\n如果您有問題或需要幫助\\n請瀏覽 IRS.gov 網站查詢有關稅務需求事宜。\\n您可以從互動式稅務助理 IRS.gov/ITA (英文) 找到\\n您的稅務問題的答案。\\n您也可以查看 IRS.gov/Forms-&-Pubs\\n（英文) 以查詢此處提及的所有 IRS \\n稅務表格以及出版物，\\n以及瀏覽 IRS 影片入口網站以查看有關本出版物中各種主題的資訊影片，\\n網址為 www.irsvideos.gov\\n（英文）\\n您也可以撥打稅單上的電話或到當地的國稅局辦公室尋求\\n幫助。\\n如果您沒有稅單，\\n請前往 IRS.gov/payments 頁面並點選檢視您的餘額或致電 1-800-829-\\n1040\\n（個人）\\n或 1-800-829-4933\\n（企業）\\n。\\n在前往您當地的 IRS 辦公室之前，\\n請在 www.irs.gov/\\nlocalcontacts\\n（英文) 上查看\\n「提供的服務」\\n和營業時間。\\n透過輸入您的郵遞區號使用\\n「辦公室定位\\n器」\\n連結找到最近的辦公室，\\n它會為您提供辦公室地址、\\n營業時間和提供的服務。\\nPublication 594 (zh-t) (Rev. 7-2018) Catalog Number 93640K Department of the Treasury Internal Revenue Service www.irs.gov\\n目录\\n概述：\\n申報納稅申報單、\\n開立稅單和催收 \\n2\\n從開立稅單到催收的一般步驟 \\n2\\n收到國稅局的稅單時，\\n您應該怎麼做 \\n2\\n該向誰聯絡尋求幫助 \\n2\\n繳稅方式 \\n2\\n全額繳清選項 \\n2\\n如果您現在無力全額繳清的選項 \\n3\\n如果您目前無力繳清 \\n3\\n到我們必須催收稅款需要多長時間 \\n3\\n如何對國稅局的決定提出上訴 \\n4\\n如果您不按時繳款：\\n瞭解催收行為 \\n4\\n催收行為詳細說明 \\n5\\n聯邦稅務留置權 \\n5\\n聯邦稅務留置權通知 \\n5\\n徵收：\\n扣押財產 \\n5\\n傳票：\\n用於保護資訊 \\n7\\nIRS 影響護照的行動 \\n7\\n指派給私人催收機構的納稅人資訊 \\n7\\n僱主須知：\\n就業稅催收 \\n7\\n其他資訊 \\n8\\n\",\n \"2\\n出版物 594 國稅局催收流程\\n概述：\\n申報納稅申報單、\\n開立稅單和催收\\n在您申報納稅申報單和/或已對您應該繳納的具體稅款做出最\\n終判決後，\\n我們會將該數額記錄下來。\\n如有欠款，\\n我們會寄給您\\n一張應付金額稅單，\\n並包含罰金和利息。\\n如果您不繳納或不安\\n排付款，\\n我們可以採取行動催收債務。\\n我們的目標是在採取催\\n收行動前與您合作解決您的債務。\\n如果您的帳單是因平價醫療\\n法案而產生的個人分擔責任付款，\\n所欠金額不受未支付罰款、\\n徵\\n收或申報聯邦稅物留置權通知的影響。\\n然而，\\n利息將繼續累積，\\n國稅局可能會折抵聯邦所得稅退稅款，\\n直至繳清欠款為止。\\n\\t\\n➜從開立稅單到催收的一般步驟\\n您申報納稅申報單。\\n大多數的納稅申報單都是按年\\n（4 月15 日\\n前)，\\n或按季\\n（有員工的企業）\\n申報。\\n1.如您欠稅，\\n我們會向您寄送稅單。\\n這是您第一張\\n針對應繳稅款的稅單。\\n根據您的納稅申報單，\\n我們\\n會計算出您的積欠的稅款，\\n外加所有利息和罰款的\\n總額。\\n2.如果您不支付您的第一份稅單，\\n我們會至少再\\n給您寄送一份稅單。\\n請記住，\\n利息和罰金會繼續累\\n積，\\n直到您繳清應付款項全額。\\n3.如果您在收到最終稅單後仍不付款，\\n我們將開啟\\n催收行為。\\n催收行為範圍包括將您隨後稅務年度的\\n退稅款用於支付應付稅款\\n（直到全額繳清）\\n，\\n甚至包\\n括扣押您的財產和資產。\\n這可能包括會有稅務幹員\\n對您的住宅或公司進行突擊訪問。\\n請參閱稅務幹員\\n的職責\\n（英文）\\n\\t\\n➜收到 IRS 稅單時，\\n您應該怎麽做\\n如果您同意稅單上的資訊，\\n請在應繳日期之前繳清全額稅 款。\\n如果您無力全額繳納應付稅款，\\n請盡可能多支付一些，\\n並瀏覽 \\nwww.irs.gov/payments，\\n考慮我們的線上繳款選項。\\n我們的\\n線上繳款選項包括線上繳款協議應用程式，\\n您可透過該應用程\\n式在線上建立一份分期付款協議。\\n如果您不符合我們的線上繳\\n款選項，\\n請立即撥打帳單上的電話號碼與我們聯絡，\\n說明您的\\n情況。\\n您應該準備好您的財務資訊，\\n包括您的月收入和支出。\\n根\\n據你的繳款能力，\\n我們可能會向你提供其他繳款選項，\\n例如設\\n定一份線上分期付款協議。\\n如果您不同意稅單上的資訊，\\n請致電稅單上的號碼，\\n或訪問當\\n地的國稅局辦公室。\\n請確保準備一份帳單和任何納稅申報單、\\n取消的支票或其他記錄的影本，\\n這將有助於我們瞭解你認為帳\\n單資訊不正確的原因。\\n如果經核實你是正確的，\\n我們會調整你\\n的帳戶，\\n如有必要，\\n將為你發送修改後的帳單。\\n如果你不支付應付金額，\\n或告訴我們你不同意支付的原因，\\n我們可能會採取催收行動。\\n如果您破產，\\n請立即通知我們。\\n破產可能不會消除您的稅務債\\n務，\\n但我們可能會暫時停止催收。\\n請撥打稅單上的電話號碼或 \\n1-800-973-0424。\\n請準備好下列資訊：\\n法院所在地、\\n破產日期、\\n破產參照章節和破產編號。\\n\\t\\n➜該向什麼人聯絡以尋求幫助\\n國稅局\\n讓 IRS.gov 成為滿足您稅務需求的第一站。\\n您可以透過 IRS.\\ngov/ITA 上的互動式稅務助理找到答案。\\n如果您有任何 問題，\\n請隨時與我們聯絡。\\n請撥打帳單上的電話或 1-800-829-1040。\\n您可以在 IRS.gov 上找到問題的答案，\\n也可以前往當地的 IRS 辦\\n公室與國稅局代表親自交談。\\n納稅人權益維護服務處\\n納稅人權益維護服務處\\n（TAS）\\n是國稅局內的一個獨立組織，\\n宗旨是幫助納稅人並保護納稅人的權利。\\n他們幫助那些在 IRS \\n方面碰上問題而導致財務困難，\\n並已嘗試過但未能解決他們\\n與 IRS 的問題，\\n或者認為 IRS 系統或流程出現問題的納稅人。\\n他們的服務是免費的。\\n您當地的權益維護人的電話號碼可\\n在 taxpayeradvocate.irs.gov 以及您當地的目錄中查詢。\\n您也可以撥打 1-877-777-4778 聯絡他們。\\n關於納稅人權益維\\n護服務和您在納稅人權利法案下的權利的更多資訊，\\n請前往 \\ntaxpayeradvocate.irs.gov。\\n低收入納稅人協助中心\\n可以從獨立於國稅局的個人和組織處獲得援助。\\nIRS 出版\\n物 4134\\n（英文）\\n 提供了低收入納稅人協助中心\\n（LITC）\\n的\\n清單，\\n並在 www.irs.gov 上提供。\\n此外，\\n請參閱 www.\\ntaxpayeradvocate.irs.gov/litcmap\\n（英文) 上的 LITC 頁面。\\n也可以從州律師協會、\\n州或地方會計師公會或註冊代理人協會\\n或其他非營利性稅務專業組織運作的轉介系統處獲得幫助。\\n決\\n定從上列任一處組織或個人獲得協助的個別人士和組織不會導\\n致國稅局在處理問題、\\n糾紛或問題時給予優惠待遇。\\n您並非只\\n有在需要協助時才能聯絡他們。\\n他們將很樂意直接與您往來並\\n幫助您解決問題。\\n繳稅方式\\n如要瞭解您的所有繳納選項，\\n請前往 IRS.gov/payments。\\n為了\\n盡量減少利息和罰款，\\n我們建議您全額繳納稅款。\\n然而，\\n如果您\\n無法全額繳納，\\n您可以申請分期繳納協議或折中要約。\\n這些繳\\n納計劃讓您能逐步分期繳納稅款，\\n繳納少於您積欠的稅款，\\n或\\n兩者並行。\\n及時繳納未來稅款也很重要。\\n這代表著按照法律要\\n求繳納您的估算稅款、\\n預扣稅款或繳納聯邦稅款存款。\\n\\t\\n➜全額繳納選項\\n電子繳款\\n我們提供多種電子繳款選項。\\n您可以透過線上、\\n透過電話 或行\\n動裝置上的 IRS2Go 應用程式繳付。\\n前往 IRS.gov/payments \\n以瞭解繳納方式、\\n電話號碼和簡單安全的納稅方式。\\nIRS 直接付款\\n在 IRS.gov/DirectPay 上的 IRS 直接付款是免費的，\\n納稅人可\\n以在那裡安全地直接從您的支票或儲蓄帳戶繳納稅款，\\n並且毋\\n須任何費用或預先註冊。\\n最多可提前 30 天安排繳納，\\n並會在您\\n繳納稅款時提供即時確認\\n金融卡或信用卡\\n您可以透過金融卡或信用卡繳納稅款。\\n紙本和電子申報的 納稅\\n人都可以透過任何經授權的金融卡和信用卡處理商透過電話線\\n上繳納稅款。\\n雖然國稅局不收取此項服務的費用，\\n但信用卡處\\n理商會收取費用。\\n請前往 www.irs.gov/payments 獲取經授\\n權的信用卡處理商及其電話號碼。\\nIRS2Go\\n如要隨時隨地快速繳納聯邦稅，\\n請使用 IRS2Go 行動應用程\\n式。\\nIRS2Go 能輕鬆存取直接付款，\\n為您提供了\\n一種免費且安全\\n的方式直接從您的支票或儲蓄帳戶進行繳納。\\n您還可以透過\\n經授權的繳納處理商使用金融卡或信用卡付費繳納。\\n您可以從 \\nGoogle Play 商店、\\nApple App 商店 或 Amazon App 商店下載 \\nIRS2Go，\\n隨時隨地繳稅。\\n聯邦稅款電子繳納系統\\n聯邦稅款電子繳納系統是一項免費的服務，\\n為繳納個別人 士\\n和企業稅款的納稅人提供了\\n一種安全便捷的電話或線上繳稅\\n方式。\\n如要登記或瞭解更多資訊，\\n請瀏覽 EFTPS.gov 或致電 \\n800-555-4477。\\n\",\n \"3\\n出版物 594 國稅局催收流程\\n現金\\n沒有銀行帳戶或現金是唯一選擇的納稅人可以使用全新的\\nPayNearMe 選項。\\n由於 PayNearMe 涉及一個三步流程，\\n國稅\\n局鼓勵選擇此選項的納稅人在納稅截止日期之前就開始該流\\n程，\\n以避免產生利息和罰款。\\nIRS 透過與 OfficialPayments.\\ncom/fed (英文) 以及 34 州中參與計畫的 7-11 商店合作提供此\\n選項。\\n有關詳細資訊，\\n包括常見問答集的答案，\\n請瀏覽 IRS.gov/\\npaywithcash。\\n由郵件支付或親自拜訪我們當地的 IRS 辦公室\\n您可以將支票郵寄到您的通知上列出的地址，\\n或帶往您當地的 \\nIRS 辦公室。\\n支票的抬頭請填寫財政部。\\n\\t\\n➜如無法立即繳納全額的選項\\n申請分期繳納協議\\n（繳款計畫）\\n與國稅局簽訂的分期繳納協議代表如果您無法一次繳納全額，\\n我們將允許您定期逐步繳納較小的款項。\\n所有超過 120 天的協\\n議都會收取設定費。\\n申請分期繳納協議有以下幾種方式：\\n\\t\\ny 線上，\\n使用 www.irs.gov/OPA 上的線上繳納協議應用程\\n式。\\n如果您 積欠的個別人士所得稅、\\n罰款和利息的總稅款\\n為 50,000 美元或以下，\\n您可以在線上申請減免設定費。\\n共有 \\n120 天或以下的短期繳款計畫和月度分期付款協議。\\n如果您\\n有自己的企業並且當年度和過去日曆年度積欠的薪資稅，\\n罰\\n款和利息總和為 25,000 美元或以下，\\n您也可以使用線上繳\\n款協議要求分期付款協議。\\n如要檢視線上繳款協議應用程\\n式的教學影片，\\n請瀏覽線上繳款協議。\\n\\t\\ny 透過電話，\\n請撥打稅單上的電話號碼或 1-800-829-1040。\\n\\t\\ny 透過郵寄，\\n請填寫表格 9465\\n（英文）\\n——分期付款協議申\\n請。\\n除了表格 9465 (英文) 外，\\n如果您想透過薪資扣除方式\\n繳納，\\n請填寫表格 2159\\n（英文）\\n——薪資扣除協議。\\n如果\\n你的欠款超過 50,000 美元，\\n您還需要填寫表格 433F\\n（英\\n文）\\n——催收資訊聲明。\\n將表格郵寄到稅單上的地址。\\n\\t\\ny 親自前往，\\n您附近的當地 IRS 辦公室，\\n請瀏覽 www.irs.\\ngov/localcontacts (英文)。\\n如果您線上申請繳款計畫，\\n並且如果您的協議獲得批准，\\n您將\\n立即收到通知。\\n如果您透過郵件申請繳納計劃，\\n您可以透過自\\n願繳納來減少罰款和利息的累計，\\n直到您收到我們通知，\\n表明\\n是否接受您的繳款計劃申請。\\n我們接受您的過渡期繳款並不代\\n表著我們已批准您的申請。\\n一旦做出決定，\\n我們會用書面文件通\\n知你。\\n有了分期繳納協議後，\\n您可以透過直接扣款、\\n薪資扣除、\\n電子轉\\n帳，\\n或支票等方式繳款。\\n如果您透過直接扣款方式繳納，\\n則設\\n定費會減少。\\n如果您滿足我們的低收入準則的條件，\\n也可以繳\\n納折扣後的使用者費用。\\n如果你符合我們的低收入準則，\\n減免\\n的費用甚至可以完全免除或核銷。\\n有關更多資訊，\\n請參閱表格 \\n13844 (英文)——分期繳款協議使用者費用減免申請。\\n您毋須\\n在分期繳款協議申請中遞交使用者費。\\n一旦分期繳款協議被接\\n受，\\n費用可以從第一筆款項中扣除。\\n如要符合分期繳款協議的資格，\\n您必須申報所有必要的納稅申\\n報單。\\n在批准您的分期繳款協議申請之前，\\n我們可能會要求您\\n填寫催收資訊聲明書\\n（表格 433F (英文)、\\n433-A (英文) 和/或表\\n格 433-B (英文)）\\n並提供您的財務狀況證明。\\n如果您透過電話\\n或在 IRS 辦公室申請，\\n請準備好您的財務資訊。\\n如需更多資訊，\\n請參閱出版物 1854\\n（英文）\\n——如何填寫催收資訊聲明\\n（表格 \\n433-A）\\n。\\n如果我們批准您的申請，\\n我們仍將收取適用的利息和罰款，\\n直\\n到您全額繳納積欠的稅款，\\n並且可能會申報聯邦稅務留置權通\\n知\\n（請參閱第 5 頁）\\n。\\n如果我們拒絕您的分期繳款協議申請，\\n您\\n可以要求上訴辦公室審查您的案件。\\n關於更多資訊，\\n請參閱\\n出版物 1660 (英文)——催收上訴權。\\n如果您無法滿足已批准的分期繳款協議的條款，\\n請立即與我們\\n聯絡。\\n申請折中要約\\n如果您無法全額或透過分期繳納欠款，\\n您可能有資格獲得折中\\n要約。\\n透過申請折中要約，\\n您申請以低於全額欠款的金額結清\\n未繳稅款。\\n我們可能會在下列情況中接受折中要約：\\n\\t\\ny 我們承認您的稅務債務有可能不是準確的，\\n\\t\\ny 您的資產和收入不足以繳納應付款項，\\n或\\n\\t\\ny 由於您的特殊情況，\\n繳納積欠款項會導致經濟困難或這\\n麼做不符合正義。\\n如要考慮折中要約，\\n您必須繳納申請費並為所有遞交的表格 \\n656 繳納初始或定期款項。\\n然而，\\n低收入納稅人可能有資格免除\\n申請費和初始或定期款項。\\n如需更多資訊，\\n請參閱表格 656-B \\n(英文)——折中要約手冊中的低收入證明表格。\\n在我們考慮您的要約之前，\\n您必須申報法律要求您申報的所有\\n納稅申報單，\\n繳納當年所有必要的估算稅款，\\n並為當前季度繳\\n納所有必要的聯邦稅款。\\n如果您處於破產狀態，\\n或目前正在被\\n稽核，\\n我們不能考慮你的要約。\\n請使用折中要約資格預審瞭解\\n折中要約計畫是否可能是解決您的逾期稅款的現實選項的可能\\n性。\\n如要申請折中要約，\\n請填寫下列其中一個表格：\\n\\t\\ny 表格 656-L——折中要約\\n（對負債金額提出質疑 \\n\\t\\ny 如果對法律規定的正確稅務債務的存在或金額存在爭議，\\n請填寫此表。\\n\\t\\ny 表格 656 (英文)——折中要約\\n\\t\\ny 如果您無法繳納積欠款項，\\n或有經濟困難，\\n或有其他會導\\n致繳納積欠款項不符合公平正義的特殊情形，\\n請完成此表\\n格。\\n如需更多資訊，\\n請參閱表格 656-B (英文)——折中要約手冊或前\\n往 www.irs.gov/Individuals/Offer-in-Compromise-1。\\n\\t\\n➜如果您目前無法繳納\\n請求我們延遲催收並將您的稅款列舉為目前無法催收\\n如果您因為在繳納稅款後會讓您無法擁有基本生活費用而無法\\n繳納，\\n您可以要求我們延遲催收，\\n直到您能夠繳納為止。\\n在批准\\n您的申請之前，\\n我們可能會要求您填寫催收資訊聲明書並提供\\n您的財務狀況證明。\\n請注意，\\n即使我們延遲催收，\\n我們仍會收取\\n適用的罰款和利息，\\n直到您全額繳納為止，\\n並且我們可能會遞\\n交聯邦稅務留置權通知\\n（請參閱第 5 頁）\\n。\\n在此臨時延遲期間，\\n我們也可能會要求最新的財務資訊，\\n以檢查您的繳納能力。\\n\\t\\n➜我們的追稅期限\\n我們可以嘗試從稅款評估日期起 10 年內追收您的稅款。\\n然而，\\n有幾種原因可能會導致此時間段暫停。\\n例如，\\n根據\\n法律，\\n催收時效可能會在下列情況中暫停：\\n\\t\\ny 我們正在考慮您的分期繳款協議或折中要約的申請。\\n如果您\\n的申請被拒絕，\\n我們將再暫停催收 30 天，\\n並且所有上訴辦\\n公室在考慮您的上訴申請的期間都會暫停催收。\\n\\t\\ny 您在美國境外連續居住至少 6 個月。\\n催收行為在您在美國\\n境外的期間會暫停。\\n\\t\\ny 我們催收的稅務期涉及自動中止令的破產。\\n我們會在因\\n為自動中止令而無法催收的時間段\\n（再加 6 個月）\\n暫停催收。\\n\\t\\ny 您要求舉行催收正當程序聽證會。\\n催收將從您提出申請之日\\n起暫停，\\n直至發出決定通知或稅務法院作出最終決定。\\n\\t\\ny 我們正在考慮您的無辜配偶救濟申請。\\n從您提出申請之日\\n起，\\n在發出決定通知的 90 天後或如果您及時向稅務法庭\\n\",\n \"4\\n出版物 594 國稅局催收流程\\n遞交請願書，\\n將暫停催收，\\n直至稅務法庭作出最終決定的 \\n60 天後。\\n如果您向美國上訴法院對稅務法院的決定提出上\\n訴，\\n除非已發佈保證金，\\n否則催收期將在提出上訴後 60 天\\n開始。\\n\\t\\n➜如何對 IRS 的決定提出上訴\\n您有權向 IRS 上訴辦公室\\n（上訴）\\n對大多數催收行為上訴。\\n上訴\\n辦公室與發起催收行為的國稅局催收辦公室相互獨立。\\n上訴辦\\n公室透過遵守嚴格的政策來確保和保護其獨立性，\\n該政策禁止\\n與 IRS 催收辦公室或其他 IRS 辦公室進行特定溝通，\\n例如討論\\n您案件的優勢或劣勢。\\n當 IRS 辦公室要加入討論時，\\n您將被邀\\n請參加會議，\\n或可能向您提供任何書面文件，\\n讓您有機會發表評\\n論。\\n您的主要上訴選項如下\\n：\\n催收正當程序或催收上訴計畫\\n催收正當程序\\n催收正當程序聽證會的目的是讓上訴辦公室審查已採取或已提\\n議的催收行為。\\n在上訴辦公室做出決定並且您不同意之後，\\n您\\n可以去法院對上訴辦公室的催收正當程序判決提出上訴。\\n如果\\n您收到以下任何通知，\\n您可以要求舉行催收正當程序聽證會：\\n\\t\\ny 聯邦稅務留置權申報通知和您的聽證會權利\\n\\t\\ny 最終通知——意圖課徵通知和聽證會權利通知\\n\\t\\ny 危險徵收和上訴權利通知\\n\\t\\ny 徵收您的州退稅款通知——您的聽證權通知\\n\\t\\ny 徵收通知以及您的聽證權通知\\n如要申請催收正當程序聽證會，\\n請填寫 表格 12153\\n（英文）\\n——\\n催收正當程序申請或等效聽證會申請或包含與表格 12153\\n（英\\n文）\\n中包含的相同資訊的書面申請，\\n並將其發送到您通知中的\\n地址。\\n您必須在我們發送給您的通知中指明的日期之前申請催\\n收正當程序聽證會\\n（對於提議的徵收，\\n該日期是自信件之日起 \\n30 天內）\\n。\\n該申請必須及時遞交，\\n以保護您對收款正當程序聽\\n證會上發佈的決定進行司法審查的權利。\\n如果您不及時申請催\\n收正當程序聽證會，\\n您可以在收到通知之日起一年內申請舉行\\n同等聽證會，\\n但如果您不同意上訴辦公室的決定，\\n則您不能上\\n法庭。\\n在催收正當程序聽證會期間，\\n催收稅款的 10 年期限暫停，\\n如果\\n扣押您的財產是聽證會的主題，\\n我們通常會被禁止扣押\\n（催收）\\n您的財產。\\n我們被允許在關於遞交聯邦稅務留置權通知的等效\\n聽證會或催收正當程序聽證會期間扣押您的財產，\\n但通常我們\\n不會在這些聽證會期間扣押財產。\\n10 年的徵稅期限在等效聽證\\n會期間不會暫停。\\n對於每個納稅期或評估，\\n您僅有權參加一次催收正當程序留置\\n權聽證會和一次徵稅聽證會。\\n您有權提出催收替代方案，\\n例如\\n簽訂分期繳款協議或折中要約，\\n供上訴辦公室在聽證會上考慮。\\n您可能需要遞交財務資訊或納稅申報單才能獲得此類催收替代\\n方案的資格。\\n所有問題都應在聽證會上提出，\\n並向上訴辦公室提供所有必要\\n的支援資訊。\\n您無法在司法審查期間提出在催收正當程序聽證\\n會上未正確向上訴辦公室提出的問題。\\n您的上訴會議可以透過\\n電話、\\n信件或\\n（如果您有資格）\\n在離您家或營業地點最近的上訴\\n辦公室舉行面對面會議。\\n如果您提出的問題被認為是無關緊要\\n的，\\n或者僅僅是為了延遲或阻礙催收而提出，\\n您可能會被拒絕\\n舉行面對面會議。\\n關於國稅局判定為無意義問題的非排他性清\\n單，\\n請參閱 IRS.gov 上的\\n「關於無意義稅務爭論的真相」\\n。\\n關於\\n催收正當程序的更多資訊，\\n請參閱出版物 1660 (英文)。\\n催收上訴計畫\\n根據催收上訴計畫，\\n如果您不同意IRS 員工關於任何徵稅、\\n扣押\\n或聯邦稅務留置權通知申報的決定，\\n並希望對其提出上訴，\\n您可\\n以要求與員工的主管開會。\\n如果我們為了清償的您稅務債務而\\n扣押您的房屋、\\n汽車或其他財產以出售您在該財產中的權益，\\n您\\n必須在收到扣押通知書或寄達住址或公司的 10 個工作日內提出\\n申請。\\n在對其他類型的財產\\n（例如薪資或銀行帳戶）\\n進行徵收或\\n提議申報徵收或扣押或聯邦稅務留置權通知時，\\n申請與主管開\\n會不存在截止日期。\\n如果在合理的時間段內未要求召開會議，\\n催\\n收行為可能會持續進行。\\n如果您隨後不同意主管的決定，\\n您可以要求上訴辦公室根據 \\n出版物 1660\\n（英文) 中概覽的催收上訴計畫審查您的案件。\\n如\\n果您的案件被指派了\\n一位稅務幹員，\\n您應該在與主管會面後的\\n三\\n（3）\\n個工作日內請求上訴辦公室進行考慮，\\n否則催收行動可\\n能會持續。\\n您必須以書面形式遞交您的請求以供上訴辦公室考\\n慮，\\n最好是填寫表格 9423\\n（英文）\\n——催收上訴申請。\\n如果您的\\n案件未被指派稅務幹員，\\n您能以書面或口頭形式對主管的決定\\n提出上訴，\\n您的案件將被轉至上訴辦公室進行審查。\\n您應該在\\n與主管會面後的三\\n（3）\\n個工作日內請求上訴辦公室進行考慮，\\n否\\n則催收行動可能會持續。\\n如果您申請召開會議，\\n但在提出申請後的 2 個工作日內，\\n主管或\\n其指定人員未與您聯絡，\\n您可以再次聯絡催收辦公室並申請上\\n訴辦公室斟酌。\\n如果您遞交表格 9423 (英文)，\\n請在第 15 欄註\\n明您要求召開會議的日期，\\n並說明主管沒有聯絡您。\\n表格 9423 \\n(英文) 應在您要求召開會議的四\\n（4）\\n個工作日內收到或蓋上郵\\n戳，\\n因為催收行為可能會持續。\\n向參與留置、\\n徵稅或扣押行為的\\n稅務幹員遞交表格 9423 (英文)。\\n如果您申報催收上訴申請並且不同意上訴決定，\\n則您不能訴諸\\n法庭。\\n您可以進行催收上訴計畫的範例包括但不限於：\\n\\t\\ny 在我們申報聯邦稅務留置權通知之前或之後\\n\\t\\ny 在我們扣押\\n（\\n「催收」\\n）\\n您的財產之前或之後\\n\\t\\ny 在我們拒絕、\\n終止或建議終止您的分期繳款協議後\\n（建\\n議與主管會面，\\n但不是必要的）\\n。\\n在通知中列出的時間範圍內遞\\n交您的書面分期繳款協議上訴申請，\\n最好使用表格 9423 \\n(英文)——催收上訴申請。\\n關於催收正當程序和催收上訴計畫的更多資訊，\\n請參閱\\n出版物 1660 (英文)——催收上訴權利或瀏覽 www.irs.gov/\\nIndividuals/Appealing-a-Collection-Decision (英文)。\\n如果您不按時繳納：\\n瞭解催收行為\\n催收流程中有幾個特定的單詞和短語。\\n在這裡，\\n我們定義\\n了\\n一些最常見的催收詞彙：\\n聯邦稅務留置權：\\n針對您當前和未來的所有財產\\n（例如房屋或\\n汽車）\\n以及財產權\\n（例如薪資和銀行帳戶）\\n提出的法務申索。\\n如\\n果您在收到第一張稅單後沒有繳納積欠的款項，\\n留置權將自動\\n生效。\\n聯邦稅務留置權通知：\\n對債權人的公開通知。\\n它會通知他們有\\n一個聯邦稅務留置權附加到您當前和未來的所有財產和財產\\n權上。\\n徵收：\\n依法扣押財產或財產權以償還稅務債務。\\n當財產被扣押\\n（\\n「催收」\\n）\\n時，\\n它將被出售以幫助繳納您的稅務債務。\\n如果薪資\\n或銀行帳戶被扣押，\\n這筆錢將用於償還您的稅務債務。\\n扣押：\\n扣押和徵稅在法律上沒有區別。\\n在本出版物中，\\n我們將交\\n替使用這兩個詞彙。\\n\",\n \"5\\n出版物 594 國稅局催收流程\\n意圖課徵通知和您的聽證會權利通知：\\n通常，\\n在扣押財產之前，\\n我們必須向您發送此通知。\\n如果您不繳\\n納逾期稅款、\\n做出其他安排來清償積欠稅款或在本通知發出之\\n日起 30 天內要求舉行聽證會，\\n我們可能會扣押您的財產。\\n傳票：\\n傳票合法地迫使您或第三方與 IRS 會面並提供資訊、\\n文件\\n或證詞。\\n護照行為：\\n國務院不會向任何被國稅局證明有嚴重積欠稅款的\\n個別人士簽發或更新護照，\\n並且可能撤銷過去發給該個別人士\\n的護照。\\n催收行為詳細說明\\n\\t\\n➜聯邦稅務留置權：\\n對財產的合法申索\\n留置權是對您當前和未來所有財產的合法申索。\\n當您不繳納積\\n欠稅款的第一筆稅單，\\n留置權會在法律上產生，\\n並附加到您的財\\n產上。\\n它適用於財產\\n（例如您的房屋和汽車）\\n以及您對財產擁有\\n的任何當前和未來權利。\\n\\t\\n➜聯邦稅務留置權通知：\\n向債權人提供\\n留置權存在的公告\\n聯邦稅務留置權通知向債權人提出公開通知。\\n我們遞交聯邦稅\\n務留置權通知，\\n以便我們對其他債權人的申索權擁有相對優先\\n順序。\\n聯邦稅務留置權通知會申報給地方或州當局，\\n例如縣地\\n契記錄員或國務卿辦公室。\\n如果您被針對申報聯邦稅務留置權通知，\\n這可能會在消費者信\\n用報告機構中進行報告。\\n這會對您的信用評級產生負面影響，\\n並使您難以獲得信用額度\\n（例如貸款或信用卡）\\n。\\n僱主、\\n房東和\\n其他人也可能會使用這些資訊，\\n並且不正面地考慮針對您申報\\n的聯邦稅務留置權通知的事實。\\n然而，\\n根據法律，\\n不會針對平價\\n醫療法案個人負擔部分申報聯邦稅務留置權通知，\\n並且也不會\\n進行徵收。\\n如果您被針對申報聯邦稅務留置權通知，\\n該怎麼做\\n您應立即繳那積欠的全部款項。\\n聯邦稅務留置權通知僅顯示\\n您截至通知日期的經評估的積欠稅款。\\n它不會顯示您的繳清款\\n項，\\n也不包括我們申報和解除留置權的費用。\\n如要瞭解清除留\\n置權必須繳納的全部款項，\\n請致電 1-800-913-6050 或 859-\\n320-3526\\n（如果您是從美國境外致電）\\n。\\n如您有問題，\\n請致電\\n您留置權通知上的電話號碼或 1-800-829-1040 或瀏覽 www.\\nirs.gov/Businesses/Small-Businesses-&-Self-Employed/\\nUnderstandinga-Federal-Tax-Lien，\\n或觀看 www.\\nirsvideos.gov/Individual/IRSLiens (英文) 的說明影片。\\n如何對聯邦稅務留置權通知提出上訴\\n在針對特定債務首次申報聯邦稅務留置權通知後的五個工作日\\n內，\\n我們將向您發送聯邦稅務留置權申請通知和您有權申請催\\n收正當程序聽證會的通知。\\n在通知上顯示的日期之前，\\n您可以向\\n上訴辦公室申請催收正當程序聽證會。\\n請將您的催收正當程序\\n聽證會申請發送到通知上的地址。\\n如需更多資訊，\\n請參閱表格 \\n12153\\n（英文）\\n——申請催收正當程序或等效聽證會。\\n在您的催收正當程序聽證會之後，\\n上訴辦公室將決定是否應持\\n續申報聯邦稅務留置權通知，\\n或者是否應撤回或發佈。\\n如果您\\n不同意該決定，\\n您有 30 天的時間向美國稅務法院尋求復審。\\n除了您可能擁有的任何催收正當程序權利之外，\\n您還可以根據\\n催收上訴計劃對擬議或實際申報的聯邦稅務留置權通知提出上\\n訴。\\n我們將\\n「解除」\\n聯邦稅務留置權的原因\\n「解除」\\n聯邦稅務留置權代表著我們已經清除了您債務的留置\\n權和聯邦稅務留置權的公告。\\n我們會向我們針對您申報的聯邦\\n稅務留置權通知的同一州和地方當局申報聯邦稅務留置權解除\\n證明來做到這一點。\\n如果出現以下情況，\\n我 \\n們將解除您的留置權：\\n\\t\\ny 您的債務已全額償還，\\n\\t\\ny 您的債務的繳納由債券擔保，\\n或\\n\\t\\ny 您已滿足國稅局接受的折中要約的繳納條件，\\n或\\n\\t\\ny 催收期已結束。\\n（在這種情況下，\\n解除是自動的。\\n）\\n關於更多資訊，\\n請參閱出版物 1450 (英文)——關於如\\n何申請聯邦稅務留置權解除證明的說明。\\n我們可能\\n「撤回」\\n聯邦稅務留置權通知的原因\\n「撤回」\\n會將聯邦稅務留置權通知從公共記錄中刪除。\\n撤 回告\\n訴其他債權人我們正在放棄我們的留置權優先權。\\n這並不代表\\n著聯邦稅務留置權已解除或您不再對積欠稅款項負責。\\n如果出現以下情況，\\n我們可能會撤回聯邦稅務留置權通知：\\n\\t\\ny 您已簽訂分期繳款協議以履行納稅義務，\\n除非協議另有規\\n定。\\n對於特定類型的稅款，\\n如果您已簽訂直接扣款分期繳款\\n協議並滿足特定其他條件，\\n我們通常會批准聯邦稅務留置\\n權通知撤回申請，\\n\\t\\ny 它將幫助您更快地繳納稅款，\\n\\t\\ny 我們未能遵循國稅局的流程，\\n\\t\\ny 它是在破產自動停留期內遞交的，\\n或\\n\\t\\ny 這符合您的最佳利益，\\n也符合政府的最佳利益。\\n例如，\\n這可\\n能包括您的債務已清償並且您要求撤回的情形。\\n如需更多資訊，\\n請參閱 表格 12277\\n（英文）\\n——申請撤銷已\\n申報的聯邦稅務留置權通知書，\\n或 www.irsvideos.gov/\\nIndividual/IRSLiens/LienNoticeWithdrawal (英文) 上的教\\n學影片。\\n如何申請從財產中\\n「解除」\\n聯邦稅務留置權\\n「解除」\\n是從聯邦稅務限制中刪除特定財產。\\n有幾種情況可以\\n准予解除。\\n例如，\\n如果您出售房產並且政府透過出售獲得其利\\n益，\\n我們可能會簽發解除證明。\\n有關您是否符合解除資格的資\\n訊，\\n請參閱出版物 783 (英文)——關於如何申請聯邦稅務留置權\\n財產解除證明的說明。\\n如要觀看關於出版物 783 的教學影片，\\n請\\n前往 www.irsvideos.gov/Individual/IRSLiens。\\n如何使聯邦稅務留置權次於其他債權人\\n（\\n「從屬」\\n）\\n「從屬」\\n指的是讓債權人超越政府的優先地位。\\n例如，\\n如果您嘗\\n試為房屋的抵押貸款再融資，\\n但由於聯邦稅務留置權優先於新\\n抵押貸款而無法再融資，\\n您可以要求我們將我們的留置權從屬\\n於新抵押貸款。\\n關於您是否有資格獲得從屬地位的更多資訊，\\n請參閱出版物 784 (英文)——如何準備聯邦稅務留置權從屬證\\n書申請。\\n如要觀看關於出版物 784 的教學影片，\\n請前往 www.\\nirsvideos.gov/Individual/IRSLiens (英文)。\\n撤回、\\n解除或從屬的上訴權\\n如果您的申請被拒絕，\\n您將收到表格 9423\\n（英文）\\n——催收上訴\\n申請以及出版物 1660\\n（英文）\\n——催收上訴權利，\\n並附帶說明您\\n的申請被拒絕的原因。\\n如果我們拒絕您的撤銷、\\n解除或從屬申\\n請，\\n您可以根據催收上訴計畫提出上訴。\\n\\t\\n➜徵收：\\n扣押財產\\n雖然聯邦稅務留置權是對您的財產提出的合法申索，\\n但徵收是\\n依法在實際奪走您的財產\\n（例如您的房屋或汽車）\\n或您的財產權\\n（例如您的收入、\\n銀行帳戶、\\n退休帳戶或社會安全津貼）\\n以滿足\\n您的稅務債務。\\n如果您有當前或待定的分期繳款協議、\\n折中要約，\\n或者如果我\\n們同意您因經濟困難而無法繳納，\\n我們將無法扣押您的財產，\\n\",\n \"6\\n出版物 594 國稅局催收流程\\n這代表著扣押您的財產將導致您無法滿足基本的、\\n合理的生活\\n費用。\\n我們可能扣押\\n（\\n「徵收」\\n）\\n您的財產或財產權的原因\\n如果您不繳納稅款\\n（或安排清償債務）\\n，\\n我們可能會扣押並出售\\n您的財產。\\n我們不會扣押您的財產以收取個人負擔部分的款項。\\n我們通常只有在發生下列事情發生後才會扣押。\\n\\t\\ny 我們評估了稅款並向您發送了稅單，\\n\\t\\ny 您忽略或拒絕繳納稅款，\\n並且\\n\\t\\ny 我們在扣押前至少 30 天向您發送了最終意圖課徵通知和您\\n有權參加聽證會的通知。\\n然而，\\n還存在著我們不需要在扣押您的財產前至少 30 天\\n為您提供聽證會的例外情況。\\n這些包括下列情況：\\n\\t\\ny 稅務的徵收可能會失敗，\\n\\t\\ny 徵收是為了從州退稅款中催收稅款，\\n\\t\\ny 徵收用於收取聯邦承包商的稅務債務，\\n或\\n\\t\\ny 發佈了就業稅資格不符徵收\\n（DETL）\\n。\\nDETL 是扣押未繳納\\n的就業稅，\\n可以在納稅人過去要求對過去 2年內其他時期的\\n就業稅進行催收正當流程上訴時發出。\\n如果我們根據其中\\n一種例外情況提供徵收，\\n我們將在徵收發出後向您\\n發送一封信，\\n說明扣押情況和您的上訴權利。\\n如果您的財產被扣押\\n（\\n「徵收」\\n）\\n，\\n您應該怎麼做\\n如果您的財產或聯邦款項已被扣押，\\n請撥打徵收通知上的電話\\n號碼或 1-800-829-1040。\\n如果您已經在與國稅局員工合作，\\n請\\n致電他們尋求幫助。\\n我們能夠扣押\\n（\\n「徵收」\\n）\\n的財產的例子\\n\\t\\ny 其他人持有的薪資、\\n薪金或佣金。\\n如果我們扣押您對薪資、\\n薪水、\\n佣金或其他人持有的類似款項的權利，\\n我們僅將催收\\n一次稅款，\\n而不是您每次收到款項都發出。\\n該次徵收將持續\\n到您的債務清償完畢、\\n作出其他安排、\\n或催收期結束或徵收\\n解除為止。\\n您收到的其他繳納，\\n例如股息和本票繳納，\\n也可\\n能被扣押。\\n然而，\\n扣押僅限在徵收之日逾期的款項或未來款\\n項的權利。\\n\\t\\ny 您的銀行帳戶。\\n從您的銀行帳戶扣押的資金將包括可領取的\\n資金，\\n最高至扣押全額。\\n發出徵收後，\\n行將凍結可用資金，\\n並在向我們匯款之前給您 21 天的時間來解決關於稅款所有\\n權的任何爭議。\\n21 天後，\\n除非您以其他方式解決了問題，\\n否\\n則銀行會將您的錢以及該款項賺取的任何利息寄給我們。\\n\\t\\ny 您的退休帳戶，\\n包括 ERISA 下的合資格養老金、\\n利潤分享和\\n股票紅利計畫；\\nIRA、\\n自僱人士的退休計畫\\n（例如 SEP-IRA 和 \\nKeogh 計劃）\\n和節儉儲蓄計畫。\\n根據計畫的條款，\\n可能會對\\n您擁有既得權利的基金徵收費用。\\n\\t\\ny 您的聯邦款項。\\n作為其他款項\\n（如股息和期票）\\n徵收流程的\\n替代方案，\\n特定聯邦款項可能會透過聯邦繳納徵收計畫被\\n系統性地扣押，\\n以繳納您的稅款。\\n根據此計畫，\\n我們通常最\\n多可以扣押您的聯邦款項的 15%\\n（對於向聯邦政府出售或\\n租賃的財產、\\n商品或服務的供應商繳納的款項，\\n最高可達 \\n100%）\\n。\\n我們僅將催收一次稅款，\\n而不是您每次收到款項都\\n發出。\\n該徵收將持續到您的債務清償完畢、\\n作出其他安排、\\n或催收期結束或國稅局解除徵收為止。\\n可以在此計畫中扣押\\n的聯邦繳納包括但不限於來自人事管理辦公室的聯邦退休\\n年金收入、\\n社會安全法\\n（OASDI）\\n第 II 卷規定的社會安全津\\n貼以及聯邦承包商/供應商款項。\\n• 您的房屋、\\n汽車或其他財產。\\n如果我們扣押您的房屋或其\\n他財產，\\n我們將出售您在該財產中的權益並將所得款項\\n（扣\\n除銷售成本後）\\n折抵您的稅務債務。\\n在出售您的房產之前，\\n我們會計算出最低出價。\\n我們還將為您提供一份計算結果的\\n副本，\\n讓您有機會質疑公平市場價值的訂定。\\n然後，\\n我們將\\n向您提供銷售通知，\\n並通常透過當地報紙或在公共場所張\\n貼的傳單向公眾宣布待售。\\n公示後，\\n我們將通常等待 10 天，\\n然後再出售您的財產。\\n出售所得款項用於繳納扣押和出售財\\n產的成本，\\n最後是您的稅務債務。\\n如果在還清您的稅款債務\\n後還有剩餘的銷售款項，\\n我們會告訴您如何獲得退款。\\n無法扣押\\n（\\n「徵收」\\n）\\n的財產\\n特定財產免於扣押。\\n例如，\\n我們不能扣押下列內容：\\n失業救濟\\n金、\\n特定年金和養老金福利、\\n特定與服務相關的殘疾補助金、\\n工\\n人賠償金、\\n特定公共援助金、\\n每週最低免稅務入、\\n工作培訓夥伴\\n關係法規定的補助金以及收入用於法院下令的子女撫養費。\\n我們也不能扣押必要的教科書和衣服、\\n未送達的郵件、\\n一定數\\n量的燃料、\\n糧食、\\n家具、\\n家庭個別人士物品，\\n以及一定數量的貿\\n易、\\n商業或專業書籍和工具。\\n我們扣押主要住所和特定商業資\\n產的能力也受到限制。\\n最後，\\n除非我們預計淨收益有助於償還您的稅務債務，\\n否則我\\n們不能扣押您的財產。\\n如何對扣押\\n（\\n「徵收」\\n）\\n提議提出上訴\\n您可以在收到意圖課徵通知和聽證會權利通知之日起 30天內要\\n求舉行催收正當流程聽證會。\\n請將您的申請發送到通知上的地\\n址。\\n如需更多資訊，\\n請參閱表格 12153\\n（英文）\\n——申請催收正\\n當程序或等效聽證會。\\n在您的聽證會結束時，\\n上訴辦公室將作\\n出判決。\\n您在收到判決後有 30天的時間向美國稅務法庭提出質\\n疑。\\n如果催收正當流程權利不適用於您的案件，\\n您可能還有其他\\n上訴選項，\\n例如催收上訴計畫。\\n我們\\n「解除」\\n徵收的原因\\n國內稅務法明確規定，\\n如果我們確定下列情況，\\n我們必須解除\\n徵收：\\n\\t\\ny 您繳納了您欠的款項，\\n\\t\\ny 催收期在發佈徵收前結束，\\n\\t\\ny 它將幫助您繳納稅款，\\n\\t\\ny 您簽訂了分期繳款協議，\\n並且協議條款不允許徵收持續，\\n\\t\\ny 徵收會造成經濟困難，\\n這代表著我們已經判定徵收會阻止\\n您繳納基本的、\\n合理的生活費用，\\n或者\\n\\t\\ny 財產的價值大於欠款，\\n並且解除徵收不會妨礙我們收回欠\\n款的能力。\\n如果徵收不當，\\n我們也會解除。\\n例如，\\n如發生下列\\n情形，\\n我們也會解除徵收：\\n\\t\\ny 徵收了免予扣押的財產，\\n\\t\\ny 時限尚未到，\\n\\t\\ny 在我們向您發送所需的通知之前，\\n\\t\\ny 當您破產且自動中止令生效時，\\n\\t\\ny 當查封和出售徵收財產的費用將大於該財產的公平市場\\n\\t\\ny 價值時，\\n\\t\\ny 當分期繳款協議申請、\\n無辜配偶救濟申請或折中要約正在被\\n考慮或已被接受並有效時，\\n或\\n\\t\\ny 當上訴辦公室或稅務法院正在考慮\\n徵收正當流程案件，\\n但徵收的稅不是用於催收就業稅的\\n不合格\\n就業稅徵收、\\n州退稅款、\\n徵收可能失敗的情形，\\n或徵收聯邦承包\\n商的稅款。\\n\\t\\ny 上訴辦公室或稅務法院正在考慮對拒絕無辜配偶救濟的\\n上訴時。\\n\",\n \"7\\n出版物 594 國稅局催收流程\\n我們可能退還扣押\\n（\\n「徵收」\\n）\\n財產的原因\\n如果出現下列情況，\\n我們可能會退還您的財產：\\n\\t\\ny 過早扣押，\\n\\t\\ny 扣押是違法的，\\n\\t\\ny 歸還被扣押的財產將有助於我們追討您的債務，\\n\\t\\ny 您簽訂分期繳款協議以履行徵收的責任，\\n除非該協議不允許\\n退還先前對財產徵收的費用。\\n\\t\\ny 我們沒有遵循國稅局的流程，\\n或者\\n\\t\\ny 這符合您的最佳利益，\\n也符合政府的最佳利益。\\n如果財產尚未售出，\\n我們可以隨時歸還財產。\\n如果我們決定歸\\n還您的財產，\\n但該財產已售出，\\n我們會將出售所得款項返還給\\n您。\\n您可以申請退回扣押的錢或出售扣押財產的錢，\\n通常在扣押\\n後 9 個月內。\\n如何取回已售出的被扣押\\n（\\n「被徵收」\\n）\\n財產\\n如要收回您的房地產，\\n您\\n（以及任何對房產有利益的人）\\n可以在\\n出售後 180 天內透過向購買者支付他們支付的金額外加每年 \\n20% 的利息\\n（每日複利）\\n來取回它。\\n如果您的財產被扣押\\n（\\n「徵收」\\n）\\n以繳還\\n他人積欠的稅款，\\n通常在扣押後 2 年內，\\n您可以根據徵收上訴\\n計畫對扣押提出上訴，\\n或根據國內稅務法第 6343\\n（b）\\n條提出\\n申索，\\n或者通常在扣押後的 2 年內，\\n您可以根據國內稅收法第 \\n7426 條提起訴訟，\\n要求返還被錯誤扣押的財產。\\n您也可以根據\\n催收上訴計畫對歸還被錯誤扣押的財產的申請被拒絕提出上\\n訴。\\n關於更多資訊，\\n請參閱出版物 4528——根據國內稅收法第 \\n6343\\n（b）\\n條提出行政不當徵收申索。\\n如何追回經濟損失\\n如果我們錯誤地扣押了您的財產、\\n遺失或錯放了您的款項，\\n或\\n者存在直接扣款分期繳款協議處理錯誤並且您產生了銀行費\\n用，\\n我們可能會核銷您繳納的費用。\\n如需更多資訊，\\n請參閱表格 \\n8546——銀行費用核銷申索。\\n如果您的申索被拒絕，\\n您可以起訴\\n聯邦政府要求經濟損失。\\n如果我們在向您徵收時故意或疏忽不\\n遵守國內稅務法，\\n或者您不是該名納稅人而我們錯誤地扣押了您\\n的財產，\\n您可能有權獲得經濟損失。\\n請將您的書面行政申索郵寄\\n給您所在地區的諮詢小組主管，\\n地址在出版物 4235——催收諮\\n詢小組地址中列出的地址。\\n如果您已提出申索但您的申索被拒\\n絕，\\n您可以起訴聯邦政府，\\n但不能針對經濟損失起訴IRS 僱員。\\n\\t\\n➜傳票：\\n用於保護資訊\\n如果我們在徵收資訊以判定或徵收您欠的稅款，\\n我們可能會發\\n出傳票。\\n傳票合法地迫使您或第三方會見 IRS 專員並提供資訊、\\n文件和/或證詞。\\n如果您有納稅義務並且我們向您發出傳票，\\n您可能需要：\\n\\t\\ny 作證，\\n\\t\\ny 攜帶製作納稅申報單的帳本或記錄，\\n以及/或\\n\\t\\ny 出示製作催收資訊聲明的文件、\\n表格 433-A (英文) 或表格 \\n433-B (英文)。\\n如果您無法依傳票資訊赴約請立即撥打通知中列出的電話號\\n碼。\\n如果您不聯絡我們也不出席您的會議，\\n我們可能會在聯邦\\n地區法院起訴您，\\n要求您遵守傳票規定。\\n如果我們向第三方發出傳票來判斷您的納稅\\n義務，\\n您將收到傳票已發出的通知並表明我們正在聯系第三方。\\n第三方可以是金融機構、\\n紀錄管理人，\\n或掌握與您的案件相關\\n的資訊的人。\\n在發出通知後的第 23 天結束之前，\\n我們不會審查\\n他們的資訊或接受證詞。\\n您還有權：\\n\\t\\ny 申請在給予通知後第 20 天結束前拒絕\\n（\\n「撤銷」\\n）\\n傳票，\\n或\\n\\t\\ny 申請干預訴訟以執行第三方不遵守的傳票。\\n如果我們發出第三方傳票來徵收您已欠的稅款，\\n您將不會收到\\n通知，\\n也無法申請拒絕或介入訴訟以強制執行傳票。\\n\\t\\n➜對護照會產生影響的 IRS 行為\\n由國會頒布並於 2015 年 12 月 4 日頒布成為法律的 2015 年修\\n復美國服務運輸\\n（FAST）\\n法案，\\n要求國稅局將經證明存在嚴重拖積欠稅款的納稅人通知國務\\n院。\\n嚴重拖欠的稅務債務是指個別人士未繳納的、\\n可依法強制\\n執行的聯邦稅務債務總額超過 51,000 美元\\n（包括罰款和利息）\\n，\\n已遞交聯邦稅務留置權通知，\\n並且國內稅收法第 6320 條規\\n定的所有行政補救措施已失效或用盡，\\n或已發佈徵收通知。\\n如\\n果您是稅務債務\\n（包括罰款和利息）\\n總額超過 51,000 美元根的\\n個別人士並且您不繳納欠款或做出替代安排繳納，\\n我們可能會\\n通知國務院您的稅款嚴重拖欠。\\n在收到您嚴重拖積欠稅款的通\\n知後，\\n國務院通常不會簽發或更新您的護照，\\n並且可能會吊銷\\n您的護照。\\n關於護照認證的更多資訊，\\n請前往 www.irs.gov/\\npassports (英文)。\\n指派給私人\\n催收機構的納稅人資訊\\n您拖欠的稅款可能會指派給私人催收機構。\\n我們會在私人催收\\n機構聯絡您之前通知您指派事宜，\\n並會向您發送出版物 4518 \\n（英文）\\n——當 IRS 將您指派給私人催收機構時，\\n您可以預期\\n什麼。\\n我們的通知將包含我們為您指派稅款的私人催收機構\\n的名稱，\\n以及私人催收機構的地址和電話號碼。\\n為保護您的隱\\n私，\\n我們的通知還將為您提供一個唯一的十位數納稅人身份\\n驗證號碼。\\n請務必保存此號碼。\\n只有在使用您的納稅人身份驗\\n證號碼驗證您的身份後，\\n私人催收機構才會與您合作處理您\\n的拖欠款項。\\n我們與私人催收機構簽訂的合約要求他們為您\\n提供優質的服務和公平的待遇。\\n有關私人催收計畫的更多資\\n訊，\\n請瀏覽 www.irs.gov/businesses/small-businesses-\\nselfemployed/private-debt-collection (英文)。\\n僱主須知：\\n\\n就業稅催收\\n關於就業稅\\n就業稅是您必須向員工預扣的所得稅和社會保障/醫療保險\\n稅\\n（信託基金稅）\\n加上您為每位員工繳納的社會保障/醫療保險\\n稅款項。\\n聯邦失業稅也被視為就業稅。\\n就業稅在您繳納薪資時產生，\\n通常以半週或月度存款的形式繳納。\\n您必須使用電子資金轉帳\\n來進行所有聯邦稅務存款，\\n通常是透過聯邦稅款電子繳納系統\\n(EFTPS)。\\n請參閱出版物 966 (英文)——聯邦稅款電子繳納系統：\\n入門指南。\\n如果您不繳納就業稅，\\n我們會怎麼做：\\n\\t\\ny 評估未能存入罰款，\\n最高為未及時存入款項的 15%。\\n\\t\\ny 我們可能會申報聯邦稅務留置權通知和/或採取徵收行為\\n\\t\\ny 我們可能會針對未能繳納信託基金稅款的個別人士提出信\\n託基金追回罰款評估。\\n\\t\\ny 我們可能會將此事遞交給司法部進行民事催收或刑事起訴，\\n原因是未能遵守國內稅收法規定的申報和繳納要求。\\n關於信託基金稅\\n信託基金稅是從僱員薪資中扣除的所得稅、\\n社會保障稅和 醫療\\n保險稅\\n（信託基金稅）\\n。\\n它們被稱為信託基金稅，\\n因為僱主為政\\n府\\n「信託」\\n持有這些資金，\\n直到政府將它們遞交到聯邦稅務存款\\n中。\\n特定消費稅也被視為信託基金稅，\\n因為它們是由政府以信託\\n\",\n \"8\\n出版物 594 國稅局催收流程\\n方式收取和持有，\\n直到遞交聯邦稅務存款為止。\\n關於更多資訊，\\n請參閱出版物 510 (英文)——消費稅。\\n為了鼓勵及時繳納預扣的就業稅和徵收的消費稅，\\n國會透 過了\\n一項規定信託基金追回罰款的法律。\\n關於就業稅或信託基金稅\\n的更多資訊，\\n請參閱出版物 15 (英文)——E 號通知——僱主稅務\\n指南。\\n信託基金追回罰金\\n信託基金追回罰款是對\\n負責繳納信託基金稅但故意不這樣做的個別人士進行個別評估\\n的罰款。\\n罰款項等於未繳納的信託基金稅款。\\n如需更多資訊，\\n請\\n參閱第 784 號通知 (英文)——您是否要對特定未付的聯邦稅負\\n個別人士責任？\\n或前往 www.irs.gov/TFRP (英文)。\\n如果有人要約對您進行信託基金追回罰款，\\n您將收到第 1153 \\n號信件以及表格 2751——信託基金追回罰款的評估提議。\\n如果您同意罰款, 請在收到信件之日起 60 天內簽署並返回表格 \\n2751。\\n為避免評估信託基金追回罰款，\\n您也可以親自繳納信託\\n基金稅。\\n如果您不同意罰款，\\n您可以在收到信函之日起 10 天內告知我們\\n您不同意評估提議、\\n有其他資訊來支援您的案例，\\n或者想要嘗試\\n非正式地解決問題。\\n如果您無法與我們解決分歧，\\n您可以在收\\n到第 1153 號信件之日起 60 天內向上訴辦公室提出上訴。\\n有關\\n更多資訊，\\n請參閱出版物 5 (英文)——您的上訴權利以及如果您\\n不同意如何準備抗議。\\n如果您不回覆該信函，\\n我們將針對您個別評估罰款項，\\n並開始\\n催收流程以進行催收。\\n無論公司是否仍在營業，\\n我們都可能對\\n負責人進行處罰。\\n其他資訊\\n無辜配偶救濟\\n通常，\\n您和您的配偶有責任共同和單獨繳共同納稅申報單上的\\n任何稅款、\\n利息或罰款。\\n如果您認為您的現任或前任配偶應對\\n聯合納稅申報單上的錯誤項目或少繳稅款負全部責任，\\n您可能\\n有資格獲得無辜配偶救濟。\\n這可能會改變您欠的款項，\\n或者您\\n可能會有權獲得退稅款。\\n您必須在我們首次嘗試收取未償債務\\n之日起兩年內遞交表格 8857 (英文)——無辜配偶救濟申請，\\n但\\n根據國內稅收法第 6015\\n（f）\\n條提出的公平救濟申請除外。\\n關於\\n其他資訊，\\n請參閱出版物 971 (英文)——無辜配偶救濟\\n催收流程中的代表\\n在催收流程中，\\n或向 IRS 上訴辦公室提出上訴期間，\\n您自己、\\n律\\n師、\\n註冊會計師、\\n註冊稅務師、\\n直系親屬或任何在註冊執業能與 \\nIRS 往來的人士皆能代表您。\\n如果您是一家企業，\\n全職員工、\\n普\\n通合夥人或真正的專員也可以代表您。\\n如要讓您的代表與我們往來，\\n代表您與我們聯絡，\\n和/或接收您\\n的機密資料，\\n請申報表格 2848 (英文)——委託書和代表聲明。\\n如要授權某人接收或檢查機密資料，\\n請申報表格 8821 (英文) \\n——稅務資訊授權。\\n分享你的稅務資訊\\n在催收流程中，\\n我們有權在特定情況下與市和州稅務機構、\\n司法\\n部、\\n聯邦機構、\\n您授權代表您的人員以及特定外國政府\\n（根據稅\\n務條約規定）\\n共享您的稅務資訊。\\n我們可能會聯絡第三方\\n法律允許我們聯絡其他人\\n（例如鄰居、\\n銀行、\\n僱主或僱員）\\n來調\\n查您的案件。\\n您有權索取就您的案件聯絡的第三方名單。\\n逾期納稅申報單\\n按時申報所有納稅申報單，\\n無論您是否可以全額繳納。\\n在與您\\n按時申報納稅申報單的同一地點申報逾期納稅申報單。\\n如果您不自願申報個別人士所得稅納稅申報單，\\n您可能會失去\\n退稅款，\\n我們可能會為您申報替代納稅申報單。\\n此納稅申報單可\\n能不會為您提供您可能有權獲得的扣除額和稅務優惠。\\n我們可\\n能會向您發送建議進行稅務評估的補稅通知。\\n在發送補稅通知\\n後申報逾期納稅申報單不會延長向美國稅務法院遞交請願書的 \\n90 天期限。\\n然而，\\n在判斷是否會減少之前在補稅通知中提出的\\n增稅款項時，\\n逾期的納稅申報單將被納入考慮。\\n如果您沒有向稅\\n務法庭遞交請願書並且已判定增稅，\\n我們將按我們提議的評估\\n作為替代納稅申報單持續進行。\\n如果國稅局申報替代納稅申報\\n單，\\n申報自己的納稅申報單以利用您有權獲得的任何豁免、\\n稅務\\n優惠和扣除額仍然符合您的最佳利益。\\n國稅局通常會調整您的\\n稅款以反映正確的數字。\\n\"\n]","isConversational":false}}},{"rowIdx":1193,"cells":{"file_name":{"kind":"string","value":"p594zhs.pdf"},"description":{"kind":"string","value":"0718 Publ 594 (zh-s) (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p594zhs.pdf"},"text":{"kind":"list like","value":["国税局催收程序 \n第 594 号刊物\n本刊物全面介绍了国税局催收程序。\n催收指国税局可在您非自愿纳税的情况下，\n采取一系列措施催\n收所欠税款。\n倘若您在收到账单后未能按时足额缴纳税款，\n我 们将启动催收程序。\n请记住，\n本刊物仅供参考，\n可能无法涵盖所有催收税款的情况。\n本刊物也并非旨在对税法进行技术性\n分析，\n且不会详细解释您的权利。\n有关权利说明，\n请参阅第1 号刊物 (英文)\n《纳税人的权利》\n。\n您若有问题或需要帮助\n请访问 IRS.gov 网站查询有关税务事宜。\n可访问 IRS.gov/ITA (英文)，\n使用交 互式税务助手解答税务\n问题。\n亦可访问 IRS.gov/Forms-&-Pubs (英文)，\n查询 本刊物中所述的一切国税局税务表格与刊物，\n并可登录 www.irsvideos.gov (英文)，\n在国税局视频门户网站上浏览本刊物中各种主题的信息视频。\n您亦可拨打账单上的电话或访问当地国税局办事处寻求帮助。\n倘若您未收到账 单，\n请访问 IRS.gov/\npayments 页面，\n并点击查阅余额，\n或拨打 1-800-829- 1040\n（个\n人）\n或 1-800-829-4933\n（企业）\n。\n访问\n您当地的国税局办事处之前， 请查阅\n“提供的服务”\n并登录 www.irs.gov/localcontacts 了解运营\n时间。\n使用\n“ 办事处定位器”\n链接，\n输入邮政编码，\n查询最近的办事处，\n将为您提供办事处地 址、\n运\n营时间和提供的服务。\nPublication 594 (zh-s) (Rev. 7-2018) Catalog Number 93639J Department of the Treasury Internal Revenue Service www.irs.gov\n概述：\n提交纳税申报表、\n开具账单和催收税款 \t\n2\n自开具账单至催收的一般步骤 \t\n2\n您应该在收到国税局账单时，\n该如何应对 \t\n2\n该联系谁寻求帮助 \t\n2\n交税方法 \t\n2\n全额支付选项 \t\n2\n倘若无力立即全额缴税，\n可使用以下选项可申请办理\t\n3\n您若当前无法付款\t\n3\n催收税款的期限有多久 \t\n3\n如何对国税局的决定提出申诉 \t\n4\n您若未能按时付款：\n了解催收措施 \t\n4\n具体催收措施 \t\n5\n联邦税收留置权 \t\n5\n联邦税收留置权通知 \t\n5\n征收：\n扣押财产 \t\n5\n传票：\n用于保护信息 \t\n7\n国税局影响护照的措施 \t\n7\n指派给私营催收机构处理的纳税人信息\t\n8\n雇主须知：\n催收就业税 \t\n9\n附加信息 \t\n9\n","2\n第 594 号刊物——国税局催收程序\n概述：\n提交纳税申报表、\n开具账单和催收税款\n您提交纳税申报表和/或最终确定应缴税额准确无误后，\n国税局\n会将应缴税额记录备案。\n如有欠款，\n国税局会开具一份应缴金额\n账单，\n其中包括一切罚金和利息。\n您若不缴款或不安排缴款，\n国税\n局可采取相关措施催收欠款。\n我们旨在采取措施进行催收之前与\n您共同解决欠款问题。\n倘若您账单上的催收金额为因\n《平价医疗\n法案》\n而产生的个\n人分摊责任款项，\n则欠款不受未缴付罚款、\n征收\n或提交联邦税收留置权通知的影响。\n然而，\n利息将继续累积，\n这项\n服务可能在缴清余额之前抵销联邦所得税退税。\n自开具账单至催收的一般步骤 \n提交纳税申报表。\n大多数纳税申报表每年\n（4 月 15 日前）\n或每季\n度\n（有雇员的企业）\n提交一次。\n1.如有欠税，\n我们会向您寄送账单。\n这是您收到的第\n一份应缴税款账单。\n我们会基于您的纳税申报表计\n算欠税金额，\n以及产生的所有利息和罚款。\n2.您若不按第一份账单缴款，\n我们至少会再寄送一 \n份账单。\n不要忘记，\n利息和罚款会在缴清全部欠税之\n前继续累积。\n3.您若在收到最终账单后仍拒不缴款，\n我们将开启催\n收程序。\n催收范围包括将您随后税务年度的退税用\n于缴纳应缴税款\n（直至缴清）\n，\n甚至包括扣押您的财产\n和资产。\n催收时可能会有税务官员对您的住宅或企\n业进行突击访查。\n详见税务官员的职责\n（英文） \n\t\n➜您收到国税局账单时，\n该如何应对\n您若同意账单信息，\n请在缴税截止日期之前缴清税款。\n您若无力\n全额缴付应缴税款，\n则请尽可能多缴付一些，\n并访问 www.irs.\ngov/payments，\n考虑国税局在线支付选项。\n国税局在线支付选\n项中有在线付款协议应用程序，\n您可使用该应用程序在线创建一\n份\n《分期付款协议》\n。\n您若不符合使用国税局在线支付选项的条\n件，\n请立即拨打账单上的电话号码联系国税局，\n说明情况。\n您应当\n提供包括月收入和支出在内的财务信息。\n我们可能会依照您的支\n付能力，\n推荐其他支付选项，\n例如在线创建\n《分期付款协议》\n。\n您若不同意账单信息，\n请拨打账单上的电话号码，\n或访问当地的 \n国税局办事处。\n请务必复印一份账单与任何纳税申报表、\n已注销\n的支票或其他记录，\n这将有助于我们了解您为何认为账单信息有\n误。\n若经核实您准确无误，\n我们会调整您的账户，\n如有必要，\n还\n会提供经过修改的账单。\n您若拒不缴付应缴金额或向国税局告知不同意账单信息的原\n因，\n则国税局可能会采取催收措施。\n您若已破产，\n请立即通知我们。\n破产可能不会免除欠税，\n但我们\n可能会暂停催收。\n请拨打账单上的电话号码或 1-800-973-0424\n。\n请准备下列信息：\n法院所在地、\n破产日期、\n破产法章节和破产\n编号。\n\t\n➜该联系谁寻求帮助\n国税局\n如有任何税务需求，\n请首先访问 IRS.gov。\n您可在 www.irs.gov/\nITA (英文) 上通过交互式税务助手查询答案。\n如有任何问题，\n请\n随时与我们联系。\n请拨打账单上的电话号码或 \n1-800-829-1040。\n您可在 IRS.gov 上查询问题的答案，\n亦可访问当地的国税局办事\n处，\n亲自询问国税局工作人员。\n纳税人辩护服务处\n纳税人辩护服务处\n（TAS）\n是国税局下属的一个独立机构，\n为\n纳税人提供帮助并保障纳税人的权利。\n倘若纳税人在国税局\n遇到麻烦而陷入财务困境，\n其已尽力但仍无济于事，\n或认为国\n税局的相关系统或程序未能发挥应有的作用，\n均可向纳税人\n辩护服务处寻求帮助。\n该机构提供免费服务。\n可访问 www.\ntaxpayeradvocate.irs.gov (英文) 亦可在当地电话簿上查询\n当地的纳税人辩护服务处电话号码。\n您亦可拨打 1-877-777-\n4778 联系纳税人辩护服务处。\n关于纳税人辩护服务处和您\n在\n《纳税人权利法案》\n项下权利的更多信息，\n请访问 www.\ntaxpayeradvocate.irs.gov (英文)。\n低收入纳税人服务处\n可从独立于国税局的个\n人和组织获得税务援助。\n国税局 第 4134 \n号刊物\n（英文）\n刊物提供了低收入纳税人服务处\n（LITCs）\n，\n可\n访问 www.irs.gov (英文) 予以查询。\n另外，\n也可点击 www.\ntaxpayeradvocate.irs.gov/litcmap (英文) 链接访问 LITC 网\n页。\n亦可向州律师协会、\n州或地方会计师公会或注册税务代理人\n或其他非营利性税务专业组织运作的转介系统寻求援助。\n国税\n局不会因纳税人决定向这些个\n人和机构寻求援助，\n而在处理相\n关争议、\n争端或问题时给予优惠待遇。\n您不必担心为寻求帮助而\n联系他们。\n他们会很乐意直接与您打交道，\n并帮助您解决问题。\n交税方法\n如需了解所有支付选项，\n请访问 www.irs.gov/payments。\n为了\n尽量减少利息和罚款，\n我们建议您全额缴税。\n然而，\n您若无法全\n额缴税，\n可申请\n《分期付款协议》\n或\n《折衷付税提议》\n。\n这些付款\n计划准许您在一段时间内分期付款，\n且实际支付的税款低于所\n欠税款，\n或同时享有上述两种支付方式。\n了解未来的缴税情况也\n至关重要。\n这表示按法律规定缴纳预估税款、\n预扣税款或联邦\n税收存款。\n\t\n➜全额支付选项 \n电子支付 \n我们提供多种电子支付选项。\n您可在线支付、\n通过电话或使用移\n动设备上的 IRS2Go 应用程序支付。\n请登录 IRS.gov/payments\n了解支付选项、\n电话号码和简易安全的缴税途径。\n向国税局直接付款\n个\n人纳税人可登录 IRS.gov/DirectPay 使用向国税局直接付\n款，\n且不产生手续费，\n或可直接使用支票或储蓄账户安全可靠地\n缴税，\n且不产生任何手续费，\n也无需预先注册。\n最多可提前 30 天\n安排付款，\n提交付款后会收到即时确认信息\n借记卡或信用卡支付\n您可使用借记卡或信用卡缴税。\n纸质和电子报税人均可通过电\n话或在线使用任何核准的借记卡和信用卡刷卡服务提供商进行\n纳税。\n尽管国税局不对该项服务收取费用，\n但借记卡和信用卡刷\n卡服务提供商要收取一定费用。\n请访问 IRS.gov/payments 了\n解核准的银行卡刷卡服务提供商及其电话号码。\nIRS2Go\n若想要在百忙中快速缴付联邦税，\n可使用 IRS2Go 移动应用程\n序。\nIRS2Go 是一种便捷的直接付款方式，\n直接通过支票或储蓄\n账户免费、\n安全地缴税。\n亦可通过核准的刷卡服务提供商使用\n借记卡或信用卡缴税，\n但需要支付一定费用。\n您可以从谷歌 Play \n商店、\n苹果应用商店或亚马逊应用商店下载 IRS2Go，\n随时随地\n缴税。\n联邦电子缴税系统\n联邦电子缴税系统是一项免费服务，\n为纳税人提供安全便捷的\n支付选项，\n可通过电话或在线缴纳个\n人和企业税。\n如需注册或了\n解更多信息，\n请访问 EFTPS.gov 或拨打 800-555-4477。\n","3\n第 594 号刊物——国税局催收程序\n现金支付\n倘若纳税人没有银行账户或只能使用现金付款，\n则可以使用\n最新的 PayNearMe 选项予以付款。\n由于 PayNearMe 需要三个\n步骤，\n国税局敦促选择该选项的纳税人在纳税截止日期之前开\n始操作，\n避免产生利息和罚款。\n国税局与 OfficialPayments.\ncom/fed\n（英文）\n开展合作，\n在 34 个州的 7-11 便利店提供这项\n服务。\n详细信息，\n其中包括常见问题的答案，\n请访问 IRS.gov/\npaywithcash。\n 通过邮件付款或亲自前往当地的国税局办事处咨询我们\n您可按通知上的地址向国税局邮寄支票，\n或携带支票前往当地\n的国税局办事处。\n支票的抬头请填写财政部。\n\t\n➜倘若无力立即全额缴税，\n可使用以下选项可申请办理\n《分期付款协议》\n（付款计划）\n与国税局签订\n《分期付款协议》\n即表明，\n若不能一次性全额缴\n税，\n我们将允许在一段时间内分期缴税。\n凡是超过 120 天的协议\n均要收取设置费。\n申请\n《分期付款协议》\n有以下几种方法：\n\t\ny 在线申请，\n使用在线付款协议应用程序 \n请访问 www.irs.gov/OPA。\n倘若欠缴的个\n人所得税、\n罚款\n和利息总额不超过 5 万美元，\n可在线申请减少设置费。\n可提\n供为期 120 天或不足 120 天的短期付款计划与每月分期付\n款协议。\n您若是企业主，\n且在当前和以往的日历年欠缴的工\n资税、\n罚款和利息合计不超过 25,000 美元，\n亦可使用在线付\n款协议申请分期付款。\n如需查看在线付款协议应用程序的教\n学视频，\n请访问在线付款协议。\n\t\ny 电话申请 请拨打账单上的电话号码或 1-800-829-1040。\n\t\ny 邮寄申请 请填写表 9465\n（英文）\n《分期付款协议请求》 予\n以申请。\n除了表 9465 之外，\n您若希望通过工资扣除予以付\n款，\n请填写表 2159\n（英文）\n《工资扣除协议》\n。\n倘若欠款超过 \n50,000 美元，\n还需要填写表 433F\n（英文）\n《催收信息声明》\n。\n请将表格邮寄到账单上的地址。\n\t\ny 在当地的国税局办事处亲自申请，\n请访问 www.irs.gov/ \nlocalcontacts 。\n若在线申请付款计划，\n协议一旦获得批准，\n将会立即收到通知。\n倘若通过邮寄申请付款计划，\n可在国税局通知是否接受申请的\n付款计划之前，\n通过自愿付款减少罚款和利息累积。\n我们接受临\n时付款并不表示我们已批准了申请。\n国税局一旦做出决定，\n就会\n进行书面通知。\n《分期付款协议》\n一旦获得批准，\n即可通过直接借记、\n工扣款\n或、\n电子资金转账或支票予以付款。\n倘若通过直接借记进行付\n款，\n可减少设置费。\n若符合国税局的低收入纳税人指导方针，\n可\n可按较低金额支付用户费。\n若符合国税局的低收入纳税人指方\n针，\n减少的费用甚至可完全免除或偿还。\n有关更多信息，\n请参阅\n表 13844 (英文)\n《申请降低分期付款协议用户费》\n。\n您无需在提\n交\n《分期付款协议》\n申请时支付用户费。\n国税局一旦接受\n《分期\n付款协议》\n，\n相关费用可从首期付款中扣除。\n若想要获得申请\n《分期付款协议》\n资格，\n则必须按规定提交所有\n纳税申报表。\n批准\n《分期付款协议》\n申请之前，\n我们可能会要求\n填写\n《催收信息声明》\n（表 433F\n（英文）\n、\n表 433-A\n（英文）\n和/或\n表 433-B\n（英文）\n）\n，\n并提供财务状况证明。\n如果您通过电话或在\n国税局办事处提出申请，\n请备好财务信息。\n有关更多信息，\n详见\n第 1854\n（英文）\n号刊物\n《如何填写催收信息声明\n（表 433-A）\n。\n即使我们批准了您的申请，\n仍会收取相应的利息和罚金，\n直到您\n全额支付到期的余额，\n并可能提交一份\n《联邦税收留置权知》\n（参见第 5 页）\n。\n如果我们驳回您的\n《分期付款协议》\n申请，\n您\n可以要求申诉部门审核您的情况。\n欲了解更多信息，\n请参阅第 \n1660 号刊物 （英文）\n《催收申诉权》\n。\n您若无法履行已核准的\n《分期付款协议》\n项下之条款，\n请立即联\n系我们。\n申请 \n《折衷付税提议》\n您若无力全额缴税或分期缴付所欠税款，\n可能有资格申请\n《折衷\n付税提议》\n。\n您可通过申请\n《折衷付税提议》\n，\n要求结清未缴税\n款的金额少于实际欠缴的全部税款。\n国税局可在下列情况下接\n受\n《折衷付税提议》\n：\n\t\ny 我们同意您的欠税金额可能不准确，\n\t\ny 您没有足够的资产和收入缴付应缴税款，\n或\n\t\ny 由于您的特殊情况，\n缴付应缴税款会造成经济困难或有失公\n允。\n只有支付申请费，\n并为所有已提交的表 656 缴付首期款或分期\n付款，\n国税局才会受理\n《折衷付税提议》\n。\n然而，\n低收入纳税人可\n能有资格免交申请费和免于缴付首期款或分期付款。\n有关更多\n信息，\n请参阅表 656-B\n《折衷付税提议手册》\n（英文）\n中的低收入\n证明表。\n您必须在国税局受理\n《折衷付税提议》\n之前，\n提交法律规定的所\n有纳税申报表，\n全额缴付本年度规定的预估税款，\n并缴存本季度\n所有规定的联邦税款。\n您若处于破产状态，\n国税局将无法受理您\n的申请，\n倘若您目前正在接受审计，\n则国税局通常情况下无法受\n理您的申请。\n请使用\n《折衷付税提议预审》\n(英文) 核实\n《折衷付\n税提议》\n计划是否有可能是解决欠款的一个现实选项。\n若想要\n申请\n《折衷付税提议》\n，\n请填写以下其中一份表格：\n\t\ny 表 656-L (英文)\n《折衷付税提议》\n(质疑欠款)\n\t\ny 倘若确实质疑法律规定的欠税是否存在或其金额是否正确，\n请填写该表格。\n\t\ny 表 656 (英文)\n《折衷付税提议》\n您若无力缴付应缴税款，\n或有经济困难，\n或有其他特殊情\n况，\n导致缴付应缴款项有失公允，\n请填写该表格。 \n\t\ny 更多信息，\n请参阅表 656-B\n（英文）\n《折衷付税提议》\n或访问 \nwww.irs.gov/Individuals/Offer-in-Compromise-1。\n\t\n➜ 您若当前无法付款\n可提请国税局推迟催收，\n并按当前未催收的税款金额进行申报\n倘若由于缴税会导致无法满足基本生活开支，\n而无法缴付任何\n应缴税款，\n可向国税局申请，\n在有能力缴税之前 推迟催收。\n国税\n局在批准申请之前，\n可能会要求填写一份\n《催收信息声明》\n，\n并要\n求提供财务状况证明。\n请牢记，\n国税局即使延迟催收，\n仍会在您\n全额缴税之前收取适当的罚款和利息，\n而且可能会提交一份\n《联\n邦税收留置权通知》\n（详见第 5 页）\n。\n国税局在暂时推迟催收期\n间，\n也可能要求更新财务信息，\n以审查缴税能力。\n\t\n➜催收税款的期限有多久\n国税局可能会设法自评估之日起最多 10 年之内催收税款。\n但\n是，\n有一些方法可以暂停催收时间。\n例如，\n据法律规定，\n出现以\n下情况时，\n可以暂停催收时间：\n\t\ny 我们正在受理申请的\n《分期付款协议》\n或\n《折衷付税提议》\n。\n倘若您的申请遭拒绝，\n我们将暂停催收 30 天，\n在此期间，\n申\n诉部门将受理您的申诉请求。\n\t\ny 您在美国境外连续居住至少 6 个月。\n您在美国境外时催收\n暂停。\n\t\ny 国税局催收税款的期限包括在破产的自动中止期内。\n我们将\n在因自动中止生效而无法催收期间\n（外加 6 个月时限）\n暂停\n催收工作。\n\t\ny 您申请举行正当催收程序听证会。\n自您提出申请之日至发出\n裁定通知或税务法院做出最终裁决之前，\n将暂停催收工作。\n\t\ny 我们正在受理您提交的无辜配偶救济申请。\n自您提出申请之\n日至发出裁定通知后 90 天内，\n将暂停催收工作，\n抑或您若及\n","4\n第 594 号刊物——国税局催收程序\n时向税务法院呈交诉状，\n则在税务法院做出最终裁决后 60 \n天内，\n将暂停催收工作。\n倘若您就税务法院的裁决向美国联\n邦上诉法院提出上诉，\n除非交纳保证金，\n否则将在提出上诉\n后 60 天启动催收工作。\n\t\n➜如何对国税局的决定提出申诉\n您有权就大部分催收措施向国税局申诉部门提出申诉。\n申诉部\n门一个独立的部门，\n不属于国税局催收部门管辖。\n申诉部门严格\n遵守有关政策，\n禁止与国税局催收部门或其他国税局部门进行\n某些交流，\n以保障其独立性，\n例如，\n禁止探讨您的情况有哪些优\n劣。\n国税局部门探讨有关情况时，\n将邀请您出席会议，\n或提供任\n何书面文件，\n让您有机会发表意见。\n主要申诉选项如下\n：\n正当催\n收程序或催收申诉计划\n正当催收程序\n举行正当催收程序听证会旨在让申诉部门审查已采取或已提议\n的催收措施。\n您若在申诉部门作出裁定后不同意裁定结果，\n可就\n申诉部门在正当催收程序听证会上的裁定向法院提出上诉。\n您\n若收到下列任何通知，\n可要求举行正当催收程序听证会：\n 《提交联邦税收留置权的通知》\n和\n《有权举行听证会的通知》\n\t\ny 最终通知——\n《征收意向通知》\n和\n《有权举行听证会的通\n\t\ny 知》\n《征收风险及申诉权通知》\n\t\ny 关于征收您州退税的通知——\n《有权举行听证会的通知》\n 《征收通知》\n及\n《有权举行听证会的通知》\n若要申请举行正当催收程序听证会，\n请填写表 12153 (英文)\n《申\n请正当催收程序听证会或同等听证会》\n，\n或包含与表 12153 相同\n信息的书面申请，\n并将其邮寄至通知上的地址。\n必须在国税 局\n通知中指定的日期之前申请举行正当催收程序听证会\n（关于拟\n议的征收，\n该日期为自寄送信函之日起 30 天）\n。\n必须及时提出申\n请，\n保障有权就正当催收程序听证会上做出的裁定申请司法复\n审。\n若未能及时申请举行正当催收程序听证会，\n可在通知之日起\n一年内申请举行同等听证会，\n但即使不同意申诉部门的裁定，\n也\n无法向法院上诉。\n举行正当催收程序听证会期间，\n倘若扣押您的财产是听证会的\n主题，\n则将暂停 10 年催收期，\n通常禁止国税局扣押\n（征收）\n您的\n财产。\n允许国税局在举行同等听证会或关于提交联邦税收留置\n权通知的正当催收程序听证会期间扣押您的财产，\n但通常情况\n下，\n国税局不会在该等听证会期间扣押财产。\n同等听证会期间，\n不会暂停 10 年催收期。\n您有权就每个纳税期或评估事宜只参加一次正当催收程序留置\n权听证会和一次征收听证会。\n您有权提出催收替代方案，\n比如签\n订\n《分期付款协议》\n或\n《折衷付税提议》\n，\n供申诉部门在听证会\n上受理。\n您可能有必要提交财务信息或纳税申报表，\n才有资格申\n请该等催收替代方案。\n所有问题应当在听证会上提出，\n并向申诉部门提交所有必要的证\n明资料。\n司法复审期间，\n不能提出在正当催收程序听证会上并未\n向申诉部门提出的正当问题。\n申诉会议可通过电话、\n信件举行，\n或只要符合条件，\n即可在距离您的住所或办公地点最近的申诉\n部门进行现场会谈。\n倘若您提出的问题经认定无意义，\n或只是为\n了拖延或阻碍催收，\n则国税局可能会拒绝现场会谈申请。\n认定无\n意义的非独家问题清单，\n请参阅 IRS.gov 上\n“关于无意义的税务\n争论真相”\n内容。\n有关正当催收程序的更多信息，\n请参阅第 1660\n号刊物 (英文)。\n催收申诉计划\n依照催收申诉计划，\n倘若不同意国税局雇员关于任何征收、\n扣押\n或联邦税收留置权通知的决定，\n并想提出申诉，\n可要求与该雇员\n的负责人进行会谈。\n倘若国税局扣押您的房屋、\n车辆或其他财\n产，\n以便出售您对该等财产享有的权益，\n将收益用于缴付您欠缴\n的税款，\n您必须在向您交付\n《扣押通知》\n或将\n《扣押通知》\n留在\n您家中或公司后的 10个工作日内提出申请。\n在对其他类型的财产\n(如工资或银行账户) 进行征收，\n或提议进行征收或扣押或提交联\n邦税收留置权通知时，\n不设定申请与负责人进行会谈的最后期\n限。\n倘若在合理期限内未申请举行会谈，\n可继续实施催收措施。\n您若不同意该负责人的决定，\n可根据第 第 1660 号刊物 (英文) \n中的催收申诉计划，\n要求国税局申诉部门审核具体情况。\n如果将\n您的案件分配给税务官员，\n您应当在与主管会谈后的三\n（3）\n个工\n作日内提出申诉，\n否则可能继续进行催收。\n您必须以书面形式提\n交申诉请求，\n最好使用表 9423 (英文)\n《催收申诉请求》\n。\n如果您\n的案件没有分配给税务官员，\n您可以通过书面或口头方式对主管\n的决定提出申诉，\n您的案件将转交申诉部门进行复审。\n您应当在\n与主管会谈后的三\n（3）\n个工作日内提出申诉请求，\n否则可能继续\n进行催收。\n倘若要求举行会谈，\n但在提出申请后的两\n（2）\n个工作日内负责人\n或其指定人员并未与您联系，\n可再次联系催收部门并要求申诉部\n门予以受理。\n若提交 表 9423 (英文)，\n请在第 15 项中注明申请举\n行会谈的日期，\n并说明负责人并未与您联系。\n表9423 (英文) 应\n在申请举行会谈后的四\n（4）\n个工作日内收悉或盖有邮戳，\n否则可\n能继续进行催收。\n请向负责留置、\n征收或扣押措施的税务官员提\n交表 9423\n（英文。\n若提出催收申诉请求，\n并且不同意申诉裁定，\n则不能继续向法院\n提起诉讼。\n可寻求催收申请计划的情况包括，\n但不限于：\n\t\ny 在我们提交联邦税收留置权通知之前或之后\n\t\ny 在我们扣押\n（\n“征收”\n）\n您的财产之前或之后\n\t\ny 在我们拒绝、\n终止或提议终止您的\n《分期付款协议》\n之后\n（建\n议与负责人举行会谈，\n但非必须）\n。\n在通知中载明的期限内，\n提\n交书面\n《分期付款协议》\n申诉请求，\n最好使用表 9423\n（英文）\n《催收申诉请求》\n。\n有关正当催收程序和催收申诉计划的更多信息，\n请参阅第 第\n1660 号刊物 (英文) 号刊物\n《催收申诉权》\n或访问 www.irs.\ngov/Individuals/Appealing-a-Collection-Decision。\n您若未能按时付款：\n了解催收措施\n有几个单词和短语特别适用于催收措施。\n我们在本刊物中定义了\n一些最常见的催收术语：\n联邦税收留置权：\n对您目前和未来的全部财产，\n如房产或车辆以\n及财产权，\n如工资和银行账户，\n依法提出索偿权。\n您若在收到第\n一份账单后拒不缴付应缴税款，\n留置权将自动生效。\n联邦税收留置权通知：\n向债权人发出的公告。\n该公告旨在通知债\n权人有一项联邦税收留置权，\n随附于您目前和未来的全部财产\n和 财产权。\n征收：\n依法扣押财产或剥夺财产权用于缴付欠税。\n财产处于扣押\n（\n“征收”\n）\n状态时，\n将用于出售以帮助缴付欠税。\n倘若工资或 银\n行账户遭查封，\n相关资金将用于缴付欠税。\n扣押：\n扣押和征收在法律上没有区别。\n在本刊物中，\n我们将交替\n使用这两个术语。\n《征收意向通知》\n和\n《有权举行听证会的通知》\n：\n通常情况下，\n扣押财产之前，\n我们必须向您寄送扣押通知。\n您若\n不缴纳逾期税款，\n不作出其他安排以缴付欠税，\n或未能在该通知\n发出后的 30 天内申请举行听证会，\n国税局可扣押您的财产。\n传票：\n传票是依法敦促您或第三方与国税局会面，\n并提供相关信\n•\n•\n","5\n第 594 号刊物——国税局催收程序\n息、\n凭证或证词。\n护照措施：\n国务院不会向国税局证实有严重拖欠税款行为的个\n人发放或更新护照，\n并可撤销以前向该等人士发放的护照。\n具体催收措施\n\t\n➜ 联邦税收留置权：\n对财产的合法索偿权\n留置权是对您目前和未来全部财产的合法索偿权。\n当您未能按\n第一份账单缴纳应缴税款时，\n会依法产生留置权，\n随附于您的个\n人财产。\n留置权适用于财产\n（如您的房产和车辆）\n及您目前和未\n来 的任何财产权。\n\t\n➜联邦税收留置权通知：\n向债权人提供存在留置权的公告\n《联邦税收留置权通知》\n是面向债权人发出的公告。\n我们提交\n《\n联邦税收留置权通知》\n，\n用以确定国税局索赔与其他债权人索赔\n的优先受偿权。\n《联邦税收留置权通知》\n向地方或州当局提交，\n如县契约登记员或州务卿办公室。\n若针对您提交\n《联邦税收留置权通知》\n，\n可能会由消费者信用报\n告机构予以报告。\n这可能会对您的信用评级产生负面影响，\n使您\n难以获得信贷\n（如贷款或信用卡）\n。\n雇主、\n房东和其他人也可利\n用这一信息，\n并对针对您提交\n《联邦税收留置权通知》\n这一事实\n发表负面观点。\n然而，\n法律规定，\n不会就与\n《平价医疗法案》\n相\n关的个\n人分摊款项，\n提交联邦税收留置权通知，\n或发出征收令进\n行催收。\n若针对您提交\n《联邦税收留置权通知》\n，\n该如何应对\n您应当立即全额缴纳所欠金额。\n《联邦税收留置权通知》\n只显\n示您截至通知日期的评估余额，\n但不显示结清余额，\n也不显示\n国税局对申请留置权和解除留置权收取的费用。\n如需了解解除\n留置权所须支付的全部金额，\n请拨打 1-800-913-6050，\n若在美\n国境外拨打电话，\n请拨打 859-320-3526。\n如有任何疑问，\n请拨\n打留置权通知上的电话号码或 1-800-829-1040，\n或访问 www.\nirs.gov/Businesses/Small-Businesses-&-Self-Employed/\nUnderstandinga-Federal-Tax-Lien (英文)，\n或点击链接 \nwww.irsvideos.gov/ Individual/IRSLiens (英文) 观看教学视\n频。\n如何对\n《联邦税收留置权通知》\n提出申诉\n我们将在就特定欠款首次提交\n《联邦税收留置权通知》\n后五个工\n作日内，\n向您寄送一份\n《提交联邦税收留置权的通知》\n和\n《有权\n举行听证会的通知》\n。\n您可在通知上显示的日期之前向申诉部门\n申请举行正当催收程序听证会。\n请将正当催收程序听证会申请\n寄送至通知上的地址。\n有关更多信息，\n请参阅表 表 12153 (英文)\n《申请举行正当催收程序听证会或同等听证会》\n国税局申诉部门将正当催收程序听证会结束后，\n就\n《联邦税收留\n置权通知》\n是否应继续提交，\n或是否应撤销或解除作出裁定。\n若\n不同意这项裁定，\n可在作出裁定后的 30 天内向美国税务法院寻\n求复审。\n除有权申请举行任何正当催收程序外，\n您还可根据催收申诉计\n划对拟议或实际提交的\n《联邦税收留置权通知》\n提出申诉。\n我们\n“解除”\n联邦税收留置权的原因\n“解除”\n联邦税收留置权是指国税局已解除对您欠税设置的留\n置权和发布的联邦税收留置权公告。\n我们通过向收到联邦税收\n留置权通知的州和地方当局提交\n《联邦税收留置权解除证明》\n，\n解除联邦税收留置权。\n我们将在下列情况下解除对您设置的留\n置权：\n\t\ny 您的欠税已缴清，\n\t\ny 您的欠税有债券担保，\n或\n\t\ny 您已满足国税局接受的\n《折衷付税提议》\n中载明的付款条\n件，\n或\n\t\ny 催收期限已满。\n（在这种情况下，\n留置权将自动解除。\n）\n更多信息，\n请参阅 第 1450 号刊物 (英文) 号刊物\n《关于如何申请\n联邦税收留置权解除证明的说明》\n。\n国税局可能\n“撤回”\n《联邦税收留置权通知》\n的原因\n“撤回”\n指将从公共记录中删除\n《联邦税收留置权通知》\n。\n撤回 \n即指告诉其他债权人国税局将放弃留置权的优先受偿权。\n这并\n不表示解除联邦税收留置权，\n或您不再对应缴金额负责。\n在下列情况下，\n国税局可撤回\n《联邦税收留置权通知》\n：\n\t\ny 您已签订\n《分期付款协议》\n，\n以履行缴税义务，\n除非该协议另\n有规定。\n对于某些税项，\n您若已签订\n《直接借记分期付款协\n议》\n并符合某些其他条件，\n我们通常会批准撤回\n《联邦税收\n留置权通知》\n的申请，\n\t\ny 有助于更快缴税，\n\t\ny 我们并未遵守国税局程序，\n\t\ny 在破产自动中止期间提出申请，\n或\n\t\ny 这符合您和政府双方的最大利益。\n例如，\n这可能包括您缴清欠\n税并申请撤回\n《联邦税收留置权通知》\n时。\n有关更多信息，\n请参阅 表 12277 (英文)\n《申请撤回已提交的联邦\n税收留置权通知》\n或登录 irsvideos.gov/Individual/IRSLiens/\nLienNoticeWithdrawal (英文) 观看教学视频。\n如何申请\n“撤销”\n对财产设置的联邦税收留置权\n“撤销”\n指解除对特定财产设置的联邦税收留置权。\n在下列若\n干情况下，\n可批准解除联邦税收留置权。\n例如，\n您若要出售财产\n，\n通过出售资产获得的收益归政府所有，\n国税局可能会发布撤销\n证书。\n有关您是否符合撤销联邦税收留置权的更多信息，\n请参\n阅第783 号刊物 (英文)\n《关于如何申请联邦税收留置权撤销证\n明的说明》\n。\n如需观看有关第 783 号刊物的教学视频，\n请访问 \nwww.irsvideos.gov/Individual/IRSLiens (英文)。\n如何使联邦税收留置权的优先受偿权低于其他债权人\n（\n“调低优先级”\n）\n“调低优先级”\n指某一债权人的权益经允许上调至优于政府的\n权益。\n例如，\n倘若您想通过抵押自己的房屋进行再筹资，\n但由于\n联邦税收留置权优先于新的抵押贷款而无法实现，\n可向国税局\n申请调低联邦税收留置权的优先级，\n使其优先级低于新的按揭\n贷款优先级。\n关于您是否有资格调低优先级的更多信息，\n请参\n阅第 784 号刊物 (英文)\n《如何填报申请调低联邦税收留置权优\n先级的证明》\n。\n如需观看关于第 784 号刊物的教学视频，\n请访问 \nwww.irsvideos.gov/Individual/IRSLiens (英文)。\n有关撤回、\n撤销或调低优先级的申诉权\n如果国税局驳回您的申请，\n您将收到表 9423\n（英文）\n《催收申诉\n请求》\n和 第 1660 号刊物\n（英文 号刊物 (英文) 《催收申诉权》\n以\n及解释驳回您申请的原因。\n倘若我们驳回您有关撤回、\n撤销或调\n低优先级的申请，\n您可根据催收申诉程序提出申诉。\n\t\n➜ 征收：\n扣押财产\n联邦税收留置权是对您的财产提出的法律求偿权，\n而征收则是\n对您的财产\n（如您的房产或车辆）\n进行司法扣押或剥夺您享有的\n财产权\n（如您的收入、\n银行账户、\n退休账户或社会保障金）\n，\n以缴\n纳欠税。\n倘若您当前已签署或即将签署\n《分期付款协议》\n、\n《折衷付税提\n议》\n，\n或倘若国税人认同您因经济困难而无法缴税，\n即扣押您的\n财产会导致您无法满足合理的基本生活支出，\n国税局就不能扣\n押您的财产。\n","6\n第 594 号刊物——国税局催收程序\n我们可能扣押\n（\n“征收”\n）\n您的财产或财产权的原因\n如果您不缴税\n（或安排解决欠税问题）\n，\n我们可扣押并出售您的\n财产。\n我们不会扣押您的财产来催收个\n人分摊款项。\n我们通常只\n在下列情况下才进行扣押。\n\t\ny 我们评估了税款，\n并向您寄送了账单，\n\t\ny 您忽视或拒不缴税，\n而且\n\t\ny 我们已在扣押前至少 30 天向您寄送\n《征收意向的最终通知》\n和\n《有权举行听证会的通知》\n。\n然而，\n在一些例外情况下，\n我们不需要在扣押您的财产前至少 \n30 天为您举行听证会。\n这些情况包括：\n\t\ny 催收税款面临风险，\n\t\ny 征收是为了从国家退税中催收税款，\n\t\ny 征收是为了催收联邦承包商的欠税，\n或\n\t\ny 已送达不符合资格的就业税征收令\n（DETL）\n。\nDETL 是扣押\n未缴纳的就业税，\n纳税人在过去两年内对其他时期的就业税\n申请正当催收程序申诉时，\n便会送达 DETL。\n倘若我们根据这些例外情况中的一种情况送达征收令\n，\n我们\n会在征收令发出后向您寄送一封信函，\n解释扣押的情况和您\n的申诉权。\n倘若您的财产遭扣押\n（\n“征收”\n）\n，\n您应该如何应对\n倘若国税局扣押您的财产或联邦款项，\n请拨打征税通知上的电\n话号码或 1-800-829-1040。\n您若已同国税局雇员协作，\n请致电该\n国税局雇员寻求帮助。\n我们扣押\n（\n“征收”\n）\n财产的实例\n\t\ny 由他人持有的工资、\n薪金或佣金。\n如果我们扣押您在他人持\n有的工资、\n薪金、\n佣金或类似款项中享有的权利，\n我们将一次\n性送达征收令\n，\n而不是在您每次收款时送达征收令。\n缴清欠\n税、\n做出其他安排、\n或征收期结束、\n或解除征收之前，\n会一直\n持续征收。\n您收到的其他款项，\n如股息和期票款项，\n也会予\n以扣押。\n然而，\n扣押只涉及征收到期应付的款项或对未来付\n款的权利。\n\t\ny 您的银行账户。\n扣押您银行账户中的资金将包括可供提取的\n资金，\n但不会超过扣押金额。\n发出征收令后，\n银行将扣留可\n用资金，\n并在将资金提交国税局前，\n给您 21 天时间解决有关\n该账款所有权人的任何争议。\n21 天后，\n银行会将您的资金和\n相关利息提交国税局，\n除非您已通过其他方式解决了问题。\n\t\ny 您的退休账款，\n包括\n《雇员退休收入保障法案》\n(ERISA) 项下\n符合条件的退休金、\n利润分享和股票红利计划；\nIRA、\n自营职\n业者的退休计划\n（如 SEP-IRA 退休计划和基欧计划）\n和节俭\n储蓄计划。\n依照有关计划之条款，\n征收可能会随附于您享有\n既得权利的资金。\n\t\ny 您的联邦付款。\n作为对股息和期票等其他款项征收程序的替\n代方案，\n某些联邦付款可通过联邦付款征收计划进行系统性\n的扣押，\n用于缴纳欠税。\n依照该计划，\n我们一般可扣押您最多 15% 的联\n邦付款\n（最多可扣押向联邦政府出售或租赁财产、\n货物或服务而\n应向供应商支付的全部付款）\n。\n我们将一次性送达征收令\n，\n而不\n是在每次向您付款时送达征收令。\n缴清欠税、\n做出其他安排、\n催\n收期结束，\n或国税局解除征收前，\n会一直持续征收。\n在该计划中\n可扣押的联邦付款包括但不限于：\n人事管理部门的联邦退休年金\n收入、\n《社会保障法案》\n第二章 (OASDI) 规定的社会保障福利以\n及联邦承包商/供应商付款。\n您的房产、\n汽车或其他财产。\n如果我们扣押您的房产或其他财\n产，\n我们将出售您在该财产中享有的权益，\n并将收益\n（在扣除出\n售费用后）\n用于缴纳欠税。\n出售您的财产之前，\n我们会计算一个\n最低标价。\n我们还将向您提供一份计算结果的副本，\n并让您有机\n会质疑确定的公允市场价值。\n然后，\n我们将向您提供销售通知，\n并向公众宣布即将进行的销售，\n通常通过当地报纸或在公共场\n所张贴宣传单。\n发布公告后，\n我们一般会等待 10 天再出售您的\n财产。\n出售所得资金将用于支付扣押和出售财产的费用，\n最后用\n于缴付欠税。\n如果出售所得资金在缴清欠税后，\n还有余款，\n我们\n会通知您如何退款。\n不能扣押\n（\n“征收”\n）\n的财产\n某些财产不得扣押。\n例如，\n我们不能扣押失业救济金、\n某些年金\n和养老金、\n某些服务相关的残疾抚恤金、\n工人补偿金、\n某些公共\n援助款、\n每周最低免税收入、\n依照\n《职业培训合作法》\n提供的援\n助，\n以及用于支付法院裁定的子女抚养费的收入。\n我们也不能扣押必要的教科书和衣物、\n未投递的邮件、\n一定金额\n的燃料、\n口粮、\n家具、\n家庭个\n人用品，\n以及一定金额的书籍和贸\n易、\n商业或专业工具。\n我们扣押主要住宅和某些商业资产的能力\n也有限制。\n最后，\n除非我们期望净收益有助于缴清欠税，\n否则我们不会扣押\n您的财产。\n如何就拟议的扣押\n（\n“征收”\n）\n提出申诉\n您可在\n《征收意向通知》\n和\n《有权举行听证会的通知》\n发出后的\n30 天内，\n申请举办正当催收程序听证会。\n请将您的申请寄送至通\n知上的地址。\n更多信息，\n请参阅表 12153 (英文)\n《申请举办正当\n催收程序听证会或同等听证会》\n。\n申诉部门将在听证会结束后作\n出裁定。\n您可在作出裁定后 30 天内向美国税务法院寻求复审。\n如果您的情况无权申请举行正当催收程序听证会，\n您有其他的\n申诉选项，\n例如催收申诉计划。\n我们\n“解除”\n征税的原因\n《国内税收法典》\n明确规定，\n如果下列情况属实，\n我们就必须解\n除征收：\n\t\ny 您已缴清欠税，\n\t\ny 催收期在发出征收令前结束，\n\t\ny 解除征收将有助于您缴税，\n\t\ny 您签订\n《分期付款协议》\n，\n协议条款不允许继续征收，\n\t\ny 征收造成经济困难，\n即我们确认征收使您无法满足合理的基\n本生活开支，\n或\n\t\ny 财产价值超过了所欠金额，\n解除征收不会妨碍我们催收欠款\n的能力。\n倘若征收令发布不当，\n我们也会解除征收令。\n例如，\n如果征收令\n存在下列问题，\n我们就会解除征收令：\n\t\ny 征收了某些不得扣押的财产，\n\t\ny 征收过仓促，\n\t\ny 在我们按规定通知您之前就征收，\n\t\ny 当您处于破产状态并且自动中止生效时，\n\t\ny 扣押和出售遭征收财产的费用将大于该财产的公允市场价\n值时，\n\t\ny 《分期付款协议》\n申请、\n《无辜配偶救济》\n申请或\n《折衷付税\n提议》\n正由国税局受理或已被国税局接受，\n并已生效，\n或\n\t\ny 国税局申诉部门或税务法院正在受理\n\t\ny 有关正当催收程序的情况，\n且不属于催收\n\t\ny 就业税、\n州退税、\n风险征收或催收联邦承包商欠税的不合格就\n\t\ny 业税征收令。\n\t\ny 国税局申诉部门或税务法院正在受理有关拒绝给予无辜配\n偶救济的申诉。\n我们可能归还扣押\n（\n“征收”\n）\n财产的原因\n如果发生下列情况，\n我们可归还您的财产：\n\t\ny 扣押过于仓促，\n\t\ny 扣押违法，\n","7\n第 594 号刊物——国税局催收程序\n\t\ny 归还遭扣押的财产将有助于我们催收欠税，\n\t\ny 您已签署\n《分期付款协议》\n，\n分期缴付已发布征收令的欠税，\n除非该协议不允许归还以前征收的财产。\n\t\ny 我们未遵守国税局的程序，\n或\n\t\ny 这符合您和政府双方的最大利益。\n如果尚未出售财产，\n我们可在任何时候归还财产。\n如果我们决定\n归还您的财产，\n但财产已经售出，\n我们会向您归还出售财产所得\n的资金。\n您一般可在扣押后 9 个月内申请归还扣押的资金或退\n还出售扣押财产的资金。\n如何收回已出售的扣押\n（\n“征收”\n）\n财产\n为了收回您的房产，\n您\n（和享有该房产权益的任何当事人）\n可在\n房产出售后 180 天内，\n在向购房人退还其所支付房款，\n并按 20% \n年利率支付利息\n（每天累积）\n后，\n收回房产。\n倘若您的财产遭扣押\n（\n“征收”\n）\n，\n用于催收 他人所欠税款，\n您可\n根据催收申诉计划对扣押提出申诉，\n或依照\n《国内税收法典》\n第 \n6343(b) 条提出索赔，\n申诉期一般为扣押后两年，\n或依照\n《国内\n税收法典》\n第 7426 条提起诉讼，\n要求归还遭不当扣押的财产，\n诉\n讼期一般为扣押后两年。\n您亦可依照催收申诉计划对拒绝归还\n不当扣押的财产提出申诉请求。\n有关更多信息，\n请参阅第 4528 \n号刊物 (英文)\n《根据国内税收法典第6343(b) 条就不当行政征收\n提出索赔》\n。\n如何获得经济损害赔偿\n如果我们不当扣押了您的财产，\n我们弄丢或误用了您的付款，\n或\n处理直接借记分期付款协议时有错误，\n导致您承担银行费用，\n我\n们可偿还您所支付的相关费用。\n有关更多信息，\n请参阅表 8546 \n(英文)\n《银行费用索偿申请》\n。\n如果国税局驳回索偿申请，\n您可\n起诉联邦政府，\n要求经济损害赔偿。\n如果我们在催收您的税款时故意或出于疏忽而未能遵守\n《国内\n税收法典》\n，\n或您并非纳税人，\n而我们不当扣押了您的财产，\n您可\n能有权获得经济损害赔偿。\n请向您所在地区的催收咨询小组负\n责人\n书面申请行政索赔，\n地址详见第 4235 号刊物 (英文)\n《催收\n咨询小组地址簿》\n。\n如果已申请索赔，\n但索赔遭拒绝，\n则可起诉\n联邦政府，\n要求经济损害赔偿，\n但不能起诉国税局雇员。\n\t\n➜传票：\n用于保护信息\n如果我们在收集信息以确定或催收您的欠税时遇到困难，\n我们\n可能会发出传票。\n传票依法敦促您或第三方与国税局官员会面，\n并提供相关信息、\n凭证和/或证词。\n如果您有纳税责任，\n且国税局向您发出传票，\n您可能必须：\n\t\ny 做证，\n\t\ny 携带账簿和记录填报纳税申报表，\n和/或\n\t\ny 出示相关凭证以填报\n《催收信息声明》\n、\n表 433-A (英文)\n或表 433-B (英文)。\n如果您不能在收到传票后与国税局官员会面，\n请立即拨打通知\n上的电话号码。\n如果您不致电国税局，\n也不与国税局官员会面，\n我们可能会在联邦地区法院对您提起诉讼，\n要求您遵守传票规\n定。\n如果我们送达第三方传票以确定您的纳税\n义务，\n您将收到一份通知，\n表明我们正在联系第三方。\n第三方可\n以是金融机构、\n记录保管人或与您案件的知情人。\n我们不会在通\n知发出后 23 天内，\n审查其信息或接受证词。\n您也有权：\n\t\ny 在通知发出之日起 20 天内，\n请求拒收\n（\n“撤销”\n）\n传票，\n或\n\t\ny 申请干预就执行第三方不服从的传票提起的诉讼。\n如果我们发出第三方传票催收您的欠缴税款，\n您不会收到通知，\n也不能申请拒收或干预执行传票的诉讼。\n\t\n➜ 国税局影响护照的措施\n2015 年\n《修复美国地面运输法案》\n(FAST) 经国会颁布，\n并于 \n2015 年 12 月 4 日签署成为法律，\n要求国税局向国务院通报经\n证实严重拖欠税款的纳税人。\n严重拖欠税款指个\n人未缴纳但可\n依法执行的联邦欠税\n（包括罚金和利息）\n总额超过 51,000 美元，\n为此已提交\n《联邦税收留置权通知》\n，\n根据\n《美国联邦法典》\n第 \n6320 \n条规定的所有行政救济已失效或已用尽，\n或已出具征收令。\n倘若您个\n人的欠税\n（包括罚款和利息）\n总额超过 51,000 美元\n（依\n照通货膨胀每年调整）\n，\n而且您并未缴付所欠税款或作出其他安\n排进行缴付，\n我们可能会向国务院通报，\n认定您严重拖欠税款。\n国务院在收到您严重拖欠税款的通报后，\n通常情况下不会签发\n或更新您的护照，\n并可能撤销您的护照。\n有关护照认证的更多信\n息，\n请访问 www.irs.gov/passports (英文)。\n关于信托基金税\n信托基金税指从雇员工资中预扣的所得税、\n社会保障税和医疗\n保险税\n（信托基金税）\n。\n之所以将其称为信托基金税，\n是因为雇\n主会将这些资金\n“托管”\n给政府，\n待政府将其用于缴存联邦税\n款。\n某些消费税也视作信托基金税，\n因为这些消费税用于缴存\n联邦税款前，\n会以信托方式收取并由政府保管。\n有关更多信息，\n请参阅第 510 号刊物\n（英文）\n《消费税》\n。\n为了鼓励及时缴纳预扣的就业税和征收的消费税，\n国会通过了\n一\n项法律，\n规定了信托基金追讨的处罚。\n关于就业税或信托基金税的更多信息，\n请参阅第 15 号刊物\n（英\n文）\n《通告 E》\n、\n《雇主税务指南》\n。\n信托基金追讨罚款\n信托基金追讨罚款针对\n有责任缴纳信托基金税但故意不缴纳的个\n人征收的罚款。\n罚款金\n额等于未缴纳的信托基金税金额。\n更多信息，\n请参阅第 784 号\n通知 (英文)，\n《您本人是否对某些缴纳联邦税款负有责任？\n》\n或\n访问 www.irs.gov/TFRP (英文) 。\n倘若提议对您课以信托基金追讨处罚，\n您会收到第 1153 号信函\n和表 2751\n《提议信托基金追讨处罚评估》\n。\n您若同意处罚，\n请在信函发出之日起 60 天内签署并返还表 2751\n。\n为了避免进行信托基金追讨罚金的评估，\n您也可以亲自支付信\n托基金税。\n您若不同意处罚，\n请自信函发出之日起 10 天内告知国税局您不\n同意拟议的评估，\n有额外的信息支持您自己的情况，\n或想尝试以\n非正式方式解决问题。\n倘若您无法与我们共同解决分歧，\n请从发\n出第 1153 号信函之日起 60 天内向国税局申诉部门提出申诉。\n有关更多信息，\n请参阅第 5 号刊物\n《您的申诉权以及如果您不同\n意，\n如何准备提出申诉》\n。\n您若不回复该信函，\n我们将对您个\n人的罚款金额进行评估，\n并启\n动催收程序收取罚款。\n无论公司是否仍在经营，\n联合纳税申报表\n上的任何税款、\n利息或罚款。\n附加信息\n无辜配偶救济\n通常情况下，\n您本人与配偶均有连带责任，\n缴纳联合纳税申报表\n上的任何税款、\n利息或罚款。\n如果您认为现任或前任配偶应当对\n联合纳税申报表上的错误项目或欠缴税款负全部责任，\n可能有\n资格获得无辜配偶救济。\n这样可能会改变所欠金额，\n或可能有权\n获得退税。\n您必须在我们首次试图催收所欠金额之日起两年内\n提交表 8857(英文)\n《无辜配偶救济申请》\n，\n但根据\n《国内税收法\n","8\n第 594 号刊物——国税局催收程序\n典》\n第6015(f) 条之规定提出的公平救济申请除外。\n有关其他信\n息，\n请参阅第 971 号刊物 (英文)\n《无辜配偶救济》\n催收程序中的代表权\n催收或向国税局申诉部门提出申诉期间，\n您可自行或指派律师、\n注册会计师、\n注册税务代理人、\n直系亲属或在国税局注册执业\n的任何人出任代表。\n如果您是一家企业，\n也可选择全职雇员、\n普\n通合伙人或有诚意的高管出任代表。\n要想让代表前往国税局接洽，\n代为联系国税局，\n和/或收取您的\n保密材料，\n请提交表 2848 (英文)\n《授权委托书及代表声明书》\n。\n若要授权某人接收或检查保密材料，\n请提交表 8821 (英文)\n《税\n务信息授权书》\n。\n分享您的税务信息\n催收过程中，\n我们有权在某些情况下与市和州的税务机构、\n司法\n部、\n联邦机构、\n您授权的代表人，\n以及某些外国政府\n（根据税务\n条约规定）\n分享您的税务信息。\n我们可能会联系第三方\n法律允许我们联系其他人\n（如邻居、\n银行、\n雇主或雇员）\n调查您\n的情况。\n您有权要求提供就您的情况联系过的第三方名单。\n逾期纳税申报表\n不管您是否有能力全额支付，\n都需提交所有逾期的纳税申报表。\n在您按时提交纳税申报表的同一地点提交逾期的纳税申报表。\n如果您不主动申报个所得税，\n就有可能失去退税，\n我们可能会\n为您提交一份替代性的纳税申报表。\n可能不会将您有权享有的\n扣除额和免税额记入这份纳税申报表。\n我们可能会向您发出提\n议进行税务评估的\n《补税通知》\n。\n在\n《补税通知》\n发出后提交逾\n期纳税申报表，\n并不能延长向美国税务法院提交诉状的 90 天期\n限。\n然而，\n确定是否会减少以前在\n《补税通知》\n中提出的增税金\n额时，\n将考虑过去的逾期申报。\n倘若您不向税务法院提交诉状，\n且已确定补缴税款，\n我们将提交替代性的纳税申报表进行我们\n的拟议评估。\n倘若国税局提交了\n一份替代性的纳税申报表，\n则提\n交自己的纳税申报表仍然符合您的最佳利益，\n以利用您有权享\n有的任何豁免、\n税收抵免和扣除额。\n国税局通常会调整您的账\n户以反映正确的金额。\n指派给私营催收机构处理的\n纳税人信息\n国税局可能将您欠缴税款的信息指派给一家私营催收机构处\n理。\n我们会在私营催收机构与您联系之前率先通知您，\n并向您\n发送第 4518 号刊物 (英文)\n《国税局将您指派给私营催收机构\n时会发生什么情况》\n。\n我们将在通知中写明经国税局指派负责\n受理您欠缴税款的私营催收机构名称，\n以及该私营催收机构的\n地址和电话号码。\n为了保护您的隐私，\n我们还会在通知中向您提\n供一个独一无二的十位数纳税人验证号。\n务必妥善保存该认证\n号。\n私营催收机构只有在使用您的纳税人验证号验证身份后，\n才\n会与您共同处理欠缴税款问题。\n我们与私营催收机构达成的合\n同，\n要求其为您提供优质的服务和公平的待遇。\n有关私营欠税催\n收计划的更多信息，\n请访问 www.irs.gov/businesses/small-\nbusinessesselfemployed/private-debt-collection (英文)。\n雇主须知：\n催收就业税\n关于就业税\n就业税指您必须从雇员工资中预扣的所得税和社会保障税/医\n疗保险税\n（信托基金税）\n，\n连同您为每个雇员缴纳的社会保障\n税/医疗保险税金额。\n联邦失业税也视作就业税。\n就业税是在向您支付工资时产生的，\n通常按一周两次或每月一次进行缴存。\n您必须通过电子资金转\n账缴存联邦税款，\n通常情况下是通过联邦电子缴税系统 (EFTPS) \n进行操作。\n详见第 966 号刊物 (英文)\n《联邦电子缴税系统》\n：\n入门\n指南。\n如果您不缴纳就业税，\n国税局会采取什么措施：\n\t\ny 评估未缴存罚款的情况，\n最高罚款金额可达 未及时缴存金\n额的 15%。\n\t\ny 我们可能会提交联邦税收留置权通知和/或采取催收措施\n\t\ny 我们可能会建议 对未缴纳信托基金税的个\n人进行信托基金\n追讨处罚评估。\n\t\ny 我们可能会将该事项提交司法部，\n对未遵守\n《国内税收法\n典》\n申报和付款要求的行为进行民事催收或提起刑事诉讼。\n关于信托基金税\n信托基金税指从雇员工资中预扣的所得税、\n社会保障税和医疗\n保险税\n（信托基金税）\n。\n之所以将其称为信托基金税，\n是因为雇\n主会将这些资金\n“托管”\n给政府，\n待政府将其用于缴存联邦税\n款。\n某些消费税也视作信托基金税，\n因为这些消费税用于缴存\n联邦税款前，\n会以信托方式收取并由政府保管。\n有关更多信息，\n请参阅第 510 号刊物 (英文)\n《消费税》\n。\n为了鼓励及时缴纳预扣的就业税和征收的消费税，\n国会通过了\n一项法律，\n规定了信托基金追讨的处罚。\n关于就业税或信托基金\n税的更多信息，\n请参阅第 15 号刊物 (英文)\n《通告 E》\n、\n《雇主税\n务指南》\n。\n信托基金追讨罚款\n信托基金追讨罚款针对\n有责任缴纳信托基金税但故意不缴纳的个\n人征收的罚款。\n罚款\n金额等于未缴纳的信托基金税金额。\n更多信息，\n请参阅第 784 \n号通知 (英文)，\n《您本人是否对某些缴纳联邦税款负有责任？\n》\n或访问 www.irs.gov/TFRP (英文) 。\n倘若提议对您课以信托基金追讨处罚，\n您会收到第 1153 号信函\n和表 2751\n《提议信托基金追讨处罚评估》\n。\n您若同意处罚，\n请在信函发出之日起 60 天内签署并返还表 2751\n。\n为了避免进行信托基金追讨罚金的评估，\n您也可以亲自支付信\n托基金税。\n您若不同意处罚，\n请自信函发出之日起 10 天内告知国税局您不\n同意拟议的评估，\n有额外的信息支持您自己的情况，\n或想尝试以\n非正式方式解决问题。\n倘若您无法与我们共同解决分歧，\n请从发\n出第 1153 号信函之日起 60 天内向国税局申诉部门提出申诉。\n有关更多信息，\n请参阅第 5 号刊物 (英文)\n《您的申诉权以及如果\n您不同意，\n如何准备提出申诉》\n。\n您若不回复该信函，\n我们将对您个\n人的罚款金额进行评估，\n并启\n动催收程序收取罚款。\n无论公司是否仍在经营，\n联合纳税申报表\n上的任何税款、\n利息或罚款。\n附加信息\n无辜配偶救济\n通常情况下，\n您本人与配偶均有连带责任，\n缴纳联合纳税申报表\n上的任何税款、\n利息或罚款。\n如果您认为现任或前任配偶应当对\n联合纳税申报表上的错误项目或欠缴税款负全部责任，\n可能有\n资格获得无辜配偶救济。\n这样可能会改变所欠金额，\n或可能有权\n获得退税。\n您必须在我们首次试图催收所欠金额之日起两年内\n提交表 8857\n（英文）\n《无辜配偶救济申请》\n，\n但根据\n《国内税收\n法典》\n第 6015(f) 条之规定提出的公平救济申请除外。\n有关其他\n信息，\n请参阅第 971 号刊物 (英文)\n《无辜配偶救济》\n","9\n第 594 号刊物——国税局催收程序\n催收程序中的代表权\n催收或向国税局申诉部门提出申诉期间，\n您可自行或指派律师、\n注册会计师、\n注册税务代理人、\n直系亲属或在国税局注册执业\n的任何人出任代表。\n如果您是一家企业，\n也可选择全职雇员、\n普\n通合伙人或有诚意的高管出任代表。\n要想让代表前往国税局接洽，\n代为联系国税局，\n和/或收取您的\n保密材料，\n请提交表 \n2848\n（英文)\n《授权委托书及代表声明书》\n。\n若要授权某人接收或检查保密材料，\n请提交表 8821\n（英文)\n《税务信息授权书》\n。\n分享您的税务信息\n催收过程中，\n我们有权在某些情况下与市和州的税务机构、\n司法\n部、\n联邦机构、\n您授权的代表人，\n以及某些外国政府\n（根据税务\n条约规定）\n分享您的税务信息。\n我们可能会联系第三方\n法律允许我们联系其他人\n（如邻居、\n银行、\n雇主或雇员）\n调查您\n的情况。\n您有权要求提供就您的情况联系过的第三方名单。\n逾期纳税申报表\n不管您是否有能力全额支付，\n都需提交所有逾期的纳税申报表。\n在您按时提交纳税申报表的同一地点提交逾期的纳税申报表。\n如果您不主动申报个所得税，\n就有可能失去退税，\n我们可能会\n为您提交一份替代性的纳税申报表。\n可能不会将您有权享有的\n扣除额和免税额记入这份纳税申报表。\n我们可能会向您发出提\n议进行税务评估的\n《补税通知》\n。\n在\n《补税通知》\n发出后提交逾\n期纳税申报表，\n并不能延长向美国税务法院提交诉状的 90 天期\n限。\n然而，\n确定是否会减少以前在\n《补税通知》\n中提出的增税金\n额时，\n将考虑过去的逾期申报。\n倘若您不向税务法院提交诉状，\n且已确定补缴税款，\n我们将提交替代性的纳税申报表进行我们\n的拟议评估。\n倘若国税局提交了\n一份替代性的纳税申报表，\n则提\n交自己的纳税申报表仍然符合您的最佳利益，\n以利用您有权享\n有的任何豁免、\n税收抵免和扣除额。\n国税局通常会调整您的账\n户以反映正确的金额。\n"],"string":"[\n \"国税局催收程序 \\n第 594 号刊物\\n本刊物全面介绍了国税局催收程序。\\n催收指国税局可在您非自愿纳税的情况下，\\n采取一系列措施催\\n收所欠税款。\\n倘若您在收到账单后未能按时足额缴纳税款，\\n我 们将启动催收程序。\\n请记住，\\n本刊物仅供参考，\\n可能无法涵盖所有催收税款的情况。\\n本刊物也并非旨在对税法进行技术性\\n分析，\\n且不会详细解释您的权利。\\n有关权利说明，\\n请参阅第1 号刊物 (英文)\\n《纳税人的权利》\\n。\\n您若有问题或需要帮助\\n请访问 IRS.gov 网站查询有关税务事宜。\\n可访问 IRS.gov/ITA (英文)，\\n使用交 互式税务助手解答税务\\n问题。\\n亦可访问 IRS.gov/Forms-&-Pubs (英文)，\\n查询 本刊物中所述的一切国税局税务表格与刊物，\\n并可登录 www.irsvideos.gov (英文)，\\n在国税局视频门户网站上浏览本刊物中各种主题的信息视频。\\n您亦可拨打账单上的电话或访问当地国税局办事处寻求帮助。\\n倘若您未收到账 单，\\n请访问 IRS.gov/\\npayments 页面，\\n并点击查阅余额，\\n或拨打 1-800-829- 1040\\n（个\\n人）\\n或 1-800-829-4933\\n（企业）\\n。\\n访问\\n您当地的国税局办事处之前， 请查阅\\n“提供的服务”\\n并登录 www.irs.gov/localcontacts 了解运营\\n时间。\\n使用\\n“ 办事处定位器”\\n链接，\\n输入邮政编码，\\n查询最近的办事处，\\n将为您提供办事处地 址、\\n运\\n营时间和提供的服务。\\nPublication 594 (zh-s) (Rev. 7-2018) Catalog Number 93639J Department of the Treasury Internal Revenue Service www.irs.gov\\n概述：\\n提交纳税申报表、\\n开具账单和催收税款 \\t\\n2\\n自开具账单至催收的一般步骤 \\t\\n2\\n您应该在收到国税局账单时，\\n该如何应对 \\t\\n2\\n该联系谁寻求帮助 \\t\\n2\\n交税方法 \\t\\n2\\n全额支付选项 \\t\\n2\\n倘若无力立即全额缴税，\\n可使用以下选项可申请办理\\t\\n3\\n您若当前无法付款\\t\\n3\\n催收税款的期限有多久 \\t\\n3\\n如何对国税局的决定提出申诉 \\t\\n4\\n您若未能按时付款：\\n了解催收措施 \\t\\n4\\n具体催收措施 \\t\\n5\\n联邦税收留置权 \\t\\n5\\n联邦税收留置权通知 \\t\\n5\\n征收：\\n扣押财产 \\t\\n5\\n传票：\\n用于保护信息 \\t\\n7\\n国税局影响护照的措施 \\t\\n7\\n指派给私营催收机构处理的纳税人信息\\t\\n8\\n雇主须知：\\n催收就业税 \\t\\n9\\n附加信息 \\t\\n9\\n\",\n \"2\\n第 594 号刊物——国税局催收程序\\n概述：\\n提交纳税申报表、\\n开具账单和催收税款\\n您提交纳税申报表和/或最终确定应缴税额准确无误后，\\n国税局\\n会将应缴税额记录备案。\\n如有欠款，\\n国税局会开具一份应缴金额\\n账单，\\n其中包括一切罚金和利息。\\n您若不缴款或不安排缴款，\\n国税\\n局可采取相关措施催收欠款。\\n我们旨在采取措施进行催收之前与\\n您共同解决欠款问题。\\n倘若您账单上的催收金额为因\\n《平价医疗\\n法案》\\n而产生的个\\n人分摊责任款项，\\n则欠款不受未缴付罚款、\\n征收\\n或提交联邦税收留置权通知的影响。\\n然而，\\n利息将继续累积，\\n这项\\n服务可能在缴清余额之前抵销联邦所得税退税。\\n自开具账单至催收的一般步骤 \\n提交纳税申报表。\\n大多数纳税申报表每年\\n（4 月 15 日前）\\n或每季\\n度\\n（有雇员的企业）\\n提交一次。\\n1.如有欠税，\\n我们会向您寄送账单。\\n这是您收到的第\\n一份应缴税款账单。\\n我们会基于您的纳税申报表计\\n算欠税金额，\\n以及产生的所有利息和罚款。\\n2.您若不按第一份账单缴款，\\n我们至少会再寄送一 \\n份账单。\\n不要忘记，\\n利息和罚款会在缴清全部欠税之\\n前继续累积。\\n3.您若在收到最终账单后仍拒不缴款，\\n我们将开启催\\n收程序。\\n催收范围包括将您随后税务年度的退税用\\n于缴纳应缴税款\\n（直至缴清）\\n，\\n甚至包括扣押您的财产\\n和资产。\\n催收时可能会有税务官员对您的住宅或企\\n业进行突击访查。\\n详见税务官员的职责\\n（英文） \\n\\t\\n➜您收到国税局账单时，\\n该如何应对\\n您若同意账单信息，\\n请在缴税截止日期之前缴清税款。\\n您若无力\\n全额缴付应缴税款，\\n则请尽可能多缴付一些，\\n并访问 www.irs.\\ngov/payments，\\n考虑国税局在线支付选项。\\n国税局在线支付选\\n项中有在线付款协议应用程序，\\n您可使用该应用程序在线创建一\\n份\\n《分期付款协议》\\n。\\n您若不符合使用国税局在线支付选项的条\\n件，\\n请立即拨打账单上的电话号码联系国税局，\\n说明情况。\\n您应当\\n提供包括月收入和支出在内的财务信息。\\n我们可能会依照您的支\\n付能力，\\n推荐其他支付选项，\\n例如在线创建\\n《分期付款协议》\\n。\\n您若不同意账单信息，\\n请拨打账单上的电话号码，\\n或访问当地的 \\n国税局办事处。\\n请务必复印一份账单与任何纳税申报表、\\n已注销\\n的支票或其他记录，\\n这将有助于我们了解您为何认为账单信息有\\n误。\\n若经核实您准确无误，\\n我们会调整您的账户，\\n如有必要，\\n还\\n会提供经过修改的账单。\\n您若拒不缴付应缴金额或向国税局告知不同意账单信息的原\\n因，\\n则国税局可能会采取催收措施。\\n您若已破产，\\n请立即通知我们。\\n破产可能不会免除欠税，\\n但我们\\n可能会暂停催收。\\n请拨打账单上的电话号码或 1-800-973-0424\\n。\\n请准备下列信息：\\n法院所在地、\\n破产日期、\\n破产法章节和破产\\n编号。\\n\\t\\n➜该联系谁寻求帮助\\n国税局\\n如有任何税务需求，\\n请首先访问 IRS.gov。\\n您可在 www.irs.gov/\\nITA (英文) 上通过交互式税务助手查询答案。\\n如有任何问题，\\n请\\n随时与我们联系。\\n请拨打账单上的电话号码或 \\n1-800-829-1040。\\n您可在 IRS.gov 上查询问题的答案，\\n亦可访问当地的国税局办事\\n处，\\n亲自询问国税局工作人员。\\n纳税人辩护服务处\\n纳税人辩护服务处\\n（TAS）\\n是国税局下属的一个独立机构，\\n为\\n纳税人提供帮助并保障纳税人的权利。\\n倘若纳税人在国税局\\n遇到麻烦而陷入财务困境，\\n其已尽力但仍无济于事，\\n或认为国\\n税局的相关系统或程序未能发挥应有的作用，\\n均可向纳税人\\n辩护服务处寻求帮助。\\n该机构提供免费服务。\\n可访问 www.\\ntaxpayeradvocate.irs.gov (英文) 亦可在当地电话簿上查询\\n当地的纳税人辩护服务处电话号码。\\n您亦可拨打 1-877-777-\\n4778 联系纳税人辩护服务处。\\n关于纳税人辩护服务处和您\\n在\\n《纳税人权利法案》\\n项下权利的更多信息，\\n请访问 www.\\ntaxpayeradvocate.irs.gov (英文)。\\n低收入纳税人服务处\\n可从独立于国税局的个\\n人和组织获得税务援助。\\n国税局 第 4134 \\n号刊物\\n（英文）\\n刊物提供了低收入纳税人服务处\\n（LITCs）\\n，\\n可\\n访问 www.irs.gov (英文) 予以查询。\\n另外，\\n也可点击 www.\\ntaxpayeradvocate.irs.gov/litcmap (英文) 链接访问 LITC 网\\n页。\\n亦可向州律师协会、\\n州或地方会计师公会或注册税务代理人\\n或其他非营利性税务专业组织运作的转介系统寻求援助。\\n国税\\n局不会因纳税人决定向这些个\\n人和机构寻求援助，\\n而在处理相\\n关争议、\\n争端或问题时给予优惠待遇。\\n您不必担心为寻求帮助而\\n联系他们。\\n他们会很乐意直接与您打交道，\\n并帮助您解决问题。\\n交税方法\\n如需了解所有支付选项，\\n请访问 www.irs.gov/payments。\\n为了\\n尽量减少利息和罚款，\\n我们建议您全额缴税。\\n然而，\\n您若无法全\\n额缴税，\\n可申请\\n《分期付款协议》\\n或\\n《折衷付税提议》\\n。\\n这些付款\\n计划准许您在一段时间内分期付款，\\n且实际支付的税款低于所\\n欠税款，\\n或同时享有上述两种支付方式。\\n了解未来的缴税情况也\\n至关重要。\\n这表示按法律规定缴纳预估税款、\\n预扣税款或联邦\\n税收存款。\\n\\t\\n➜全额支付选项 \\n电子支付 \\n我们提供多种电子支付选项。\\n您可在线支付、\\n通过电话或使用移\\n动设备上的 IRS2Go 应用程序支付。\\n请登录 IRS.gov/payments\\n了解支付选项、\\n电话号码和简易安全的缴税途径。\\n向国税局直接付款\\n个\\n人纳税人可登录 IRS.gov/DirectPay 使用向国税局直接付\\n款，\\n且不产生手续费，\\n或可直接使用支票或储蓄账户安全可靠地\\n缴税，\\n且不产生任何手续费，\\n也无需预先注册。\\n最多可提前 30 天\\n安排付款，\\n提交付款后会收到即时确认信息\\n借记卡或信用卡支付\\n您可使用借记卡或信用卡缴税。\\n纸质和电子报税人均可通过电\\n话或在线使用任何核准的借记卡和信用卡刷卡服务提供商进行\\n纳税。\\n尽管国税局不对该项服务收取费用，\\n但借记卡和信用卡刷\\n卡服务提供商要收取一定费用。\\n请访问 IRS.gov/payments 了\\n解核准的银行卡刷卡服务提供商及其电话号码。\\nIRS2Go\\n若想要在百忙中快速缴付联邦税，\\n可使用 IRS2Go 移动应用程\\n序。\\nIRS2Go 是一种便捷的直接付款方式，\\n直接通过支票或储蓄\\n账户免费、\\n安全地缴税。\\n亦可通过核准的刷卡服务提供商使用\\n借记卡或信用卡缴税，\\n但需要支付一定费用。\\n您可以从谷歌 Play \\n商店、\\n苹果应用商店或亚马逊应用商店下载 IRS2Go，\\n随时随地\\n缴税。\\n联邦电子缴税系统\\n联邦电子缴税系统是一项免费服务，\\n为纳税人提供安全便捷的\\n支付选项，\\n可通过电话或在线缴纳个\\n人和企业税。\\n如需注册或了\\n解更多信息，\\n请访问 EFTPS.gov 或拨打 800-555-4477。\\n\",\n \"3\\n第 594 号刊物——国税局催收程序\\n现金支付\\n倘若纳税人没有银行账户或只能使用现金付款，\\n则可以使用\\n最新的 PayNearMe 选项予以付款。\\n由于 PayNearMe 需要三个\\n步骤，\\n国税局敦促选择该选项的纳税人在纳税截止日期之前开\\n始操作，\\n避免产生利息和罚款。\\n国税局与 OfficialPayments.\\ncom/fed\\n（英文）\\n开展合作，\\n在 34 个州的 7-11 便利店提供这项\\n服务。\\n详细信息，\\n其中包括常见问题的答案，\\n请访问 IRS.gov/\\npaywithcash。\\n 通过邮件付款或亲自前往当地的国税局办事处咨询我们\\n您可按通知上的地址向国税局邮寄支票，\\n或携带支票前往当地\\n的国税局办事处。\\n支票的抬头请填写财政部。\\n\\t\\n➜倘若无力立即全额缴税，\\n可使用以下选项可申请办理\\n《分期付款协议》\\n（付款计划）\\n与国税局签订\\n《分期付款协议》\\n即表明，\\n若不能一次性全额缴\\n税，\\n我们将允许在一段时间内分期缴税。\\n凡是超过 120 天的协议\\n均要收取设置费。\\n申请\\n《分期付款协议》\\n有以下几种方法：\\n\\t\\ny 在线申请，\\n使用在线付款协议应用程序 \\n请访问 www.irs.gov/OPA。\\n倘若欠缴的个\\n人所得税、\\n罚款\\n和利息总额不超过 5 万美元，\\n可在线申请减少设置费。\\n可提\\n供为期 120 天或不足 120 天的短期付款计划与每月分期付\\n款协议。\\n您若是企业主，\\n且在当前和以往的日历年欠缴的工\\n资税、\\n罚款和利息合计不超过 25,000 美元，\\n亦可使用在线付\\n款协议申请分期付款。\\n如需查看在线付款协议应用程序的教\\n学视频，\\n请访问在线付款协议。\\n\\t\\ny 电话申请 请拨打账单上的电话号码或 1-800-829-1040。\\n\\t\\ny 邮寄申请 请填写表 9465\\n（英文）\\n《分期付款协议请求》 予\\n以申请。\\n除了表 9465 之外，\\n您若希望通过工资扣除予以付\\n款，\\n请填写表 2159\\n（英文）\\n《工资扣除协议》\\n。\\n倘若欠款超过 \\n50,000 美元，\\n还需要填写表 433F\\n（英文）\\n《催收信息声明》\\n。\\n请将表格邮寄到账单上的地址。\\n\\t\\ny 在当地的国税局办事处亲自申请，\\n请访问 www.irs.gov/ \\nlocalcontacts 。\\n若在线申请付款计划，\\n协议一旦获得批准，\\n将会立即收到通知。\\n倘若通过邮寄申请付款计划，\\n可在国税局通知是否接受申请的\\n付款计划之前，\\n通过自愿付款减少罚款和利息累积。\\n我们接受临\\n时付款并不表示我们已批准了申请。\\n国税局一旦做出决定，\\n就会\\n进行书面通知。\\n《分期付款协议》\\n一旦获得批准，\\n即可通过直接借记、\\n工扣款\\n或、\\n电子资金转账或支票予以付款。\\n倘若通过直接借记进行付\\n款，\\n可减少设置费。\\n若符合国税局的低收入纳税人指导方针，\\n可\\n可按较低金额支付用户费。\\n若符合国税局的低收入纳税人指方\\n针，\\n减少的费用甚至可完全免除或偿还。\\n有关更多信息，\\n请参阅\\n表 13844 (英文)\\n《申请降低分期付款协议用户费》\\n。\\n您无需在提\\n交\\n《分期付款协议》\\n申请时支付用户费。\\n国税局一旦接受\\n《分期\\n付款协议》\\n，\\n相关费用可从首期付款中扣除。\\n若想要获得申请\\n《分期付款协议》\\n资格，\\n则必须按规定提交所有\\n纳税申报表。\\n批准\\n《分期付款协议》\\n申请之前，\\n我们可能会要求\\n填写\\n《催收信息声明》\\n（表 433F\\n（英文）\\n、\\n表 433-A\\n（英文）\\n和/或\\n表 433-B\\n（英文）\\n）\\n，\\n并提供财务状况证明。\\n如果您通过电话或在\\n国税局办事处提出申请，\\n请备好财务信息。\\n有关更多信息，\\n详见\\n第 1854\\n（英文）\\n号刊物\\n《如何填写催收信息声明\\n（表 433-A）\\n。\\n即使我们批准了您的申请，\\n仍会收取相应的利息和罚金，\\n直到您\\n全额支付到期的余额，\\n并可能提交一份\\n《联邦税收留置权知》\\n（参见第 5 页）\\n。\\n如果我们驳回您的\\n《分期付款协议》\\n申请，\\n您\\n可以要求申诉部门审核您的情况。\\n欲了解更多信息，\\n请参阅第 \\n1660 号刊物 （英文）\\n《催收申诉权》\\n。\\n您若无法履行已核准的\\n《分期付款协议》\\n项下之条款，\\n请立即联\\n系我们。\\n申请 \\n《折衷付税提议》\\n您若无力全额缴税或分期缴付所欠税款，\\n可能有资格申请\\n《折衷\\n付税提议》\\n。\\n您可通过申请\\n《折衷付税提议》\\n，\\n要求结清未缴税\\n款的金额少于实际欠缴的全部税款。\\n国税局可在下列情况下接\\n受\\n《折衷付税提议》\\n：\\n\\t\\ny 我们同意您的欠税金额可能不准确，\\n\\t\\ny 您没有足够的资产和收入缴付应缴税款，\\n或\\n\\t\\ny 由于您的特殊情况，\\n缴付应缴税款会造成经济困难或有失公\\n允。\\n只有支付申请费，\\n并为所有已提交的表 656 缴付首期款或分期\\n付款，\\n国税局才会受理\\n《折衷付税提议》\\n。\\n然而，\\n低收入纳税人可\\n能有资格免交申请费和免于缴付首期款或分期付款。\\n有关更多\\n信息，\\n请参阅表 656-B\\n《折衷付税提议手册》\\n（英文）\\n中的低收入\\n证明表。\\n您必须在国税局受理\\n《折衷付税提议》\\n之前，\\n提交法律规定的所\\n有纳税申报表，\\n全额缴付本年度规定的预估税款，\\n并缴存本季度\\n所有规定的联邦税款。\\n您若处于破产状态，\\n国税局将无法受理您\\n的申请，\\n倘若您目前正在接受审计，\\n则国税局通常情况下无法受\\n理您的申请。\\n请使用\\n《折衷付税提议预审》\\n(英文) 核实\\n《折衷付\\n税提议》\\n计划是否有可能是解决欠款的一个现实选项。\\n若想要\\n申请\\n《折衷付税提议》\\n，\\n请填写以下其中一份表格：\\n\\t\\ny 表 656-L (英文)\\n《折衷付税提议》\\n(质疑欠款)\\n\\t\\ny 倘若确实质疑法律规定的欠税是否存在或其金额是否正确，\\n请填写该表格。\\n\\t\\ny 表 656 (英文)\\n《折衷付税提议》\\n您若无力缴付应缴税款，\\n或有经济困难，\\n或有其他特殊情\\n况，\\n导致缴付应缴款项有失公允，\\n请填写该表格。 \\n\\t\\ny 更多信息，\\n请参阅表 656-B\\n（英文）\\n《折衷付税提议》\\n或访问 \\nwww.irs.gov/Individuals/Offer-in-Compromise-1。\\n\\t\\n➜ 您若当前无法付款\\n可提请国税局推迟催收，\\n并按当前未催收的税款金额进行申报\\n倘若由于缴税会导致无法满足基本生活开支，\\n而无法缴付任何\\n应缴税款，\\n可向国税局申请，\\n在有能力缴税之前 推迟催收。\\n国税\\n局在批准申请之前，\\n可能会要求填写一份\\n《催收信息声明》\\n，\\n并要\\n求提供财务状况证明。\\n请牢记，\\n国税局即使延迟催收，\\n仍会在您\\n全额缴税之前收取适当的罚款和利息，\\n而且可能会提交一份\\n《联\\n邦税收留置权通知》\\n（详见第 5 页）\\n。\\n国税局在暂时推迟催收期\\n间，\\n也可能要求更新财务信息，\\n以审查缴税能力。\\n\\t\\n➜催收税款的期限有多久\\n国税局可能会设法自评估之日起最多 10 年之内催收税款。\\n但\\n是，\\n有一些方法可以暂停催收时间。\\n例如，\\n据法律规定，\\n出现以\\n下情况时，\\n可以暂停催收时间：\\n\\t\\ny 我们正在受理申请的\\n《分期付款协议》\\n或\\n《折衷付税提议》\\n。\\n倘若您的申请遭拒绝，\\n我们将暂停催收 30 天，\\n在此期间，\\n申\\n诉部门将受理您的申诉请求。\\n\\t\\ny 您在美国境外连续居住至少 6 个月。\\n您在美国境外时催收\\n暂停。\\n\\t\\ny 国税局催收税款的期限包括在破产的自动中止期内。\\n我们将\\n在因自动中止生效而无法催收期间\\n（外加 6 个月时限）\\n暂停\\n催收工作。\\n\\t\\ny 您申请举行正当催收程序听证会。\\n自您提出申请之日至发出\\n裁定通知或税务法院做出最终裁决之前，\\n将暂停催收工作。\\n\\t\\ny 我们正在受理您提交的无辜配偶救济申请。\\n自您提出申请之\\n日至发出裁定通知后 90 天内，\\n将暂停催收工作，\\n抑或您若及\\n\",\n \"4\\n第 594 号刊物——国税局催收程序\\n时向税务法院呈交诉状，\\n则在税务法院做出最终裁决后 60 \\n天内，\\n将暂停催收工作。\\n倘若您就税务法院的裁决向美国联\\n邦上诉法院提出上诉，\\n除非交纳保证金，\\n否则将在提出上诉\\n后 60 天启动催收工作。\\n\\t\\n➜如何对国税局的决定提出申诉\\n您有权就大部分催收措施向国税局申诉部门提出申诉。\\n申诉部\\n门一个独立的部门，\\n不属于国税局催收部门管辖。\\n申诉部门严格\\n遵守有关政策，\\n禁止与国税局催收部门或其他国税局部门进行\\n某些交流，\\n以保障其独立性，\\n例如，\\n禁止探讨您的情况有哪些优\\n劣。\\n国税局部门探讨有关情况时，\\n将邀请您出席会议，\\n或提供任\\n何书面文件，\\n让您有机会发表意见。\\n主要申诉选项如下\\n：\\n正当催\\n收程序或催收申诉计划\\n正当催收程序\\n举行正当催收程序听证会旨在让申诉部门审查已采取或已提议\\n的催收措施。\\n您若在申诉部门作出裁定后不同意裁定结果，\\n可就\\n申诉部门在正当催收程序听证会上的裁定向法院提出上诉。\\n您\\n若收到下列任何通知，\\n可要求举行正当催收程序听证会：\\n 《提交联邦税收留置权的通知》\\n和\\n《有权举行听证会的通知》\\n\\t\\ny 最终通知——\\n《征收意向通知》\\n和\\n《有权举行听证会的通\\n\\t\\ny 知》\\n《征收风险及申诉权通知》\\n\\t\\ny 关于征收您州退税的通知——\\n《有权举行听证会的通知》\\n 《征收通知》\\n及\\n《有权举行听证会的通知》\\n若要申请举行正当催收程序听证会，\\n请填写表 12153 (英文)\\n《申\\n请正当催收程序听证会或同等听证会》\\n，\\n或包含与表 12153 相同\\n信息的书面申请，\\n并将其邮寄至通知上的地址。\\n必须在国税 局\\n通知中指定的日期之前申请举行正当催收程序听证会\\n（关于拟\\n议的征收，\\n该日期为自寄送信函之日起 30 天）\\n。\\n必须及时提出申\\n请，\\n保障有权就正当催收程序听证会上做出的裁定申请司法复\\n审。\\n若未能及时申请举行正当催收程序听证会，\\n可在通知之日起\\n一年内申请举行同等听证会，\\n但即使不同意申诉部门的裁定，\\n也\\n无法向法院上诉。\\n举行正当催收程序听证会期间，\\n倘若扣押您的财产是听证会的\\n主题，\\n则将暂停 10 年催收期，\\n通常禁止国税局扣押\\n（征收）\\n您的\\n财产。\\n允许国税局在举行同等听证会或关于提交联邦税收留置\\n权通知的正当催收程序听证会期间扣押您的财产，\\n但通常情况\\n下，\\n国税局不会在该等听证会期间扣押财产。\\n同等听证会期间，\\n不会暂停 10 年催收期。\\n您有权就每个纳税期或评估事宜只参加一次正当催收程序留置\\n权听证会和一次征收听证会。\\n您有权提出催收替代方案，\\n比如签\\n订\\n《分期付款协议》\\n或\\n《折衷付税提议》\\n，\\n供申诉部门在听证会\\n上受理。\\n您可能有必要提交财务信息或纳税申报表，\\n才有资格申\\n请该等催收替代方案。\\n所有问题应当在听证会上提出，\\n并向申诉部门提交所有必要的证\\n明资料。\\n司法复审期间，\\n不能提出在正当催收程序听证会上并未\\n向申诉部门提出的正当问题。\\n申诉会议可通过电话、\\n信件举行，\\n或只要符合条件，\\n即可在距离您的住所或办公地点最近的申诉\\n部门进行现场会谈。\\n倘若您提出的问题经认定无意义，\\n或只是为\\n了拖延或阻碍催收，\\n则国税局可能会拒绝现场会谈申请。\\n认定无\\n意义的非独家问题清单，\\n请参阅 IRS.gov 上\\n“关于无意义的税务\\n争论真相”\\n内容。\\n有关正当催收程序的更多信息，\\n请参阅第 1660\\n号刊物 (英文)。\\n催收申诉计划\\n依照催收申诉计划，\\n倘若不同意国税局雇员关于任何征收、\\n扣押\\n或联邦税收留置权通知的决定，\\n并想提出申诉，\\n可要求与该雇员\\n的负责人进行会谈。\\n倘若国税局扣押您的房屋、\\n车辆或其他财\\n产，\\n以便出售您对该等财产享有的权益，\\n将收益用于缴付您欠缴\\n的税款，\\n您必须在向您交付\\n《扣押通知》\\n或将\\n《扣押通知》\\n留在\\n您家中或公司后的 10个工作日内提出申请。\\n在对其他类型的财产\\n(如工资或银行账户) 进行征收，\\n或提议进行征收或扣押或提交联\\n邦税收留置权通知时，\\n不设定申请与负责人进行会谈的最后期\\n限。\\n倘若在合理期限内未申请举行会谈，\\n可继续实施催收措施。\\n您若不同意该负责人的决定，\\n可根据第 第 1660 号刊物 (英文) \\n中的催收申诉计划，\\n要求国税局申诉部门审核具体情况。\\n如果将\\n您的案件分配给税务官员，\\n您应当在与主管会谈后的三\\n（3）\\n个工\\n作日内提出申诉，\\n否则可能继续进行催收。\\n您必须以书面形式提\\n交申诉请求，\\n最好使用表 9423 (英文)\\n《催收申诉请求》\\n。\\n如果您\\n的案件没有分配给税务官员，\\n您可以通过书面或口头方式对主管\\n的决定提出申诉，\\n您的案件将转交申诉部门进行复审。\\n您应当在\\n与主管会谈后的三\\n（3）\\n个工作日内提出申诉请求，\\n否则可能继续\\n进行催收。\\n倘若要求举行会谈，\\n但在提出申请后的两\\n（2）\\n个工作日内负责人\\n或其指定人员并未与您联系，\\n可再次联系催收部门并要求申诉部\\n门予以受理。\\n若提交 表 9423 (英文)，\\n请在第 15 项中注明申请举\\n行会谈的日期，\\n并说明负责人并未与您联系。\\n表9423 (英文) 应\\n在申请举行会谈后的四\\n（4）\\n个工作日内收悉或盖有邮戳，\\n否则可\\n能继续进行催收。\\n请向负责留置、\\n征收或扣押措施的税务官员提\\n交表 9423\\n（英文。\\n若提出催收申诉请求，\\n并且不同意申诉裁定，\\n则不能继续向法院\\n提起诉讼。\\n可寻求催收申请计划的情况包括，\\n但不限于：\\n\\t\\ny 在我们提交联邦税收留置权通知之前或之后\\n\\t\\ny 在我们扣押\\n（\\n“征收”\\n）\\n您的财产之前或之后\\n\\t\\ny 在我们拒绝、\\n终止或提议终止您的\\n《分期付款协议》\\n之后\\n（建\\n议与负责人举行会谈，\\n但非必须）\\n。\\n在通知中载明的期限内，\\n提\\n交书面\\n《分期付款协议》\\n申诉请求，\\n最好使用表 9423\\n（英文）\\n《催收申诉请求》\\n。\\n有关正当催收程序和催收申诉计划的更多信息，\\n请参阅第 第\\n1660 号刊物 (英文) 号刊物\\n《催收申诉权》\\n或访问 www.irs.\\ngov/Individuals/Appealing-a-Collection-Decision。\\n您若未能按时付款：\\n了解催收措施\\n有几个单词和短语特别适用于催收措施。\\n我们在本刊物中定义了\\n一些最常见的催收术语：\\n联邦税收留置权：\\n对您目前和未来的全部财产，\\n如房产或车辆以\\n及财产权，\\n如工资和银行账户，\\n依法提出索偿权。\\n您若在收到第\\n一份账单后拒不缴付应缴税款，\\n留置权将自动生效。\\n联邦税收留置权通知：\\n向债权人发出的公告。\\n该公告旨在通知债\\n权人有一项联邦税收留置权，\\n随附于您目前和未来的全部财产\\n和 财产权。\\n征收：\\n依法扣押财产或剥夺财产权用于缴付欠税。\\n财产处于扣押\\n（\\n“征收”\\n）\\n状态时，\\n将用于出售以帮助缴付欠税。\\n倘若工资或 银\\n行账户遭查封，\\n相关资金将用于缴付欠税。\\n扣押：\\n扣押和征收在法律上没有区别。\\n在本刊物中，\\n我们将交替\\n使用这两个术语。\\n《征收意向通知》\\n和\\n《有权举行听证会的通知》\\n：\\n通常情况下，\\n扣押财产之前，\\n我们必须向您寄送扣押通知。\\n您若\\n不缴纳逾期税款，\\n不作出其他安排以缴付欠税，\\n或未能在该通知\\n发出后的 30 天内申请举行听证会，\\n国税局可扣押您的财产。\\n传票：\\n传票是依法敦促您或第三方与国税局会面，\\n并提供相关信\\n•\\n•\\n\",\n \"5\\n第 594 号刊物——国税局催收程序\\n息、\\n凭证或证词。\\n护照措施：\\n国务院不会向国税局证实有严重拖欠税款行为的个\\n人发放或更新护照，\\n并可撤销以前向该等人士发放的护照。\\n具体催收措施\\n\\t\\n➜ 联邦税收留置权：\\n对财产的合法索偿权\\n留置权是对您目前和未来全部财产的合法索偿权。\\n当您未能按\\n第一份账单缴纳应缴税款时，\\n会依法产生留置权，\\n随附于您的个\\n人财产。\\n留置权适用于财产\\n（如您的房产和车辆）\\n及您目前和未\\n来 的任何财产权。\\n\\t\\n➜联邦税收留置权通知：\\n向债权人提供存在留置权的公告\\n《联邦税收留置权通知》\\n是面向债权人发出的公告。\\n我们提交\\n《\\n联邦税收留置权通知》\\n，\\n用以确定国税局索赔与其他债权人索赔\\n的优先受偿权。\\n《联邦税收留置权通知》\\n向地方或州当局提交，\\n如县契约登记员或州务卿办公室。\\n若针对您提交\\n《联邦税收留置权通知》\\n，\\n可能会由消费者信用报\\n告机构予以报告。\\n这可能会对您的信用评级产生负面影响，\\n使您\\n难以获得信贷\\n（如贷款或信用卡）\\n。\\n雇主、\\n房东和其他人也可利\\n用这一信息，\\n并对针对您提交\\n《联邦税收留置权通知》\\n这一事实\\n发表负面观点。\\n然而，\\n法律规定，\\n不会就与\\n《平价医疗法案》\\n相\\n关的个\\n人分摊款项，\\n提交联邦税收留置权通知，\\n或发出征收令进\\n行催收。\\n若针对您提交\\n《联邦税收留置权通知》\\n，\\n该如何应对\\n您应当立即全额缴纳所欠金额。\\n《联邦税收留置权通知》\\n只显\\n示您截至通知日期的评估余额，\\n但不显示结清余额，\\n也不显示\\n国税局对申请留置权和解除留置权收取的费用。\\n如需了解解除\\n留置权所须支付的全部金额，\\n请拨打 1-800-913-6050，\\n若在美\\n国境外拨打电话，\\n请拨打 859-320-3526。\\n如有任何疑问，\\n请拨\\n打留置权通知上的电话号码或 1-800-829-1040，\\n或访问 www.\\nirs.gov/Businesses/Small-Businesses-&-Self-Employed/\\nUnderstandinga-Federal-Tax-Lien (英文)，\\n或点击链接 \\nwww.irsvideos.gov/ Individual/IRSLiens (英文) 观看教学视\\n频。\\n如何对\\n《联邦税收留置权通知》\\n提出申诉\\n我们将在就特定欠款首次提交\\n《联邦税收留置权通知》\\n后五个工\\n作日内，\\n向您寄送一份\\n《提交联邦税收留置权的通知》\\n和\\n《有权\\n举行听证会的通知》\\n。\\n您可在通知上显示的日期之前向申诉部门\\n申请举行正当催收程序听证会。\\n请将正当催收程序听证会申请\\n寄送至通知上的地址。\\n有关更多信息，\\n请参阅表 表 12153 (英文)\\n《申请举行正当催收程序听证会或同等听证会》\\n国税局申诉部门将正当催收程序听证会结束后，\\n就\\n《联邦税收留\\n置权通知》\\n是否应继续提交，\\n或是否应撤销或解除作出裁定。\\n若\\n不同意这项裁定，\\n可在作出裁定后的 30 天内向美国税务法院寻\\n求复审。\\n除有权申请举行任何正当催收程序外，\\n您还可根据催收申诉计\\n划对拟议或实际提交的\\n《联邦税收留置权通知》\\n提出申诉。\\n我们\\n“解除”\\n联邦税收留置权的原因\\n“解除”\\n联邦税收留置权是指国税局已解除对您欠税设置的留\\n置权和发布的联邦税收留置权公告。\\n我们通过向收到联邦税收\\n留置权通知的州和地方当局提交\\n《联邦税收留置权解除证明》\\n，\\n解除联邦税收留置权。\\n我们将在下列情况下解除对您设置的留\\n置权：\\n\\t\\ny 您的欠税已缴清，\\n\\t\\ny 您的欠税有债券担保，\\n或\\n\\t\\ny 您已满足国税局接受的\\n《折衷付税提议》\\n中载明的付款条\\n件，\\n或\\n\\t\\ny 催收期限已满。\\n（在这种情况下，\\n留置权将自动解除。\\n）\\n更多信息，\\n请参阅 第 1450 号刊物 (英文) 号刊物\\n《关于如何申请\\n联邦税收留置权解除证明的说明》\\n。\\n国税局可能\\n“撤回”\\n《联邦税收留置权通知》\\n的原因\\n“撤回”\\n指将从公共记录中删除\\n《联邦税收留置权通知》\\n。\\n撤回 \\n即指告诉其他债权人国税局将放弃留置权的优先受偿权。\\n这并\\n不表示解除联邦税收留置权，\\n或您不再对应缴金额负责。\\n在下列情况下，\\n国税局可撤回\\n《联邦税收留置权通知》\\n：\\n\\t\\ny 您已签订\\n《分期付款协议》\\n，\\n以履行缴税义务，\\n除非该协议另\\n有规定。\\n对于某些税项，\\n您若已签订\\n《直接借记分期付款协\\n议》\\n并符合某些其他条件，\\n我们通常会批准撤回\\n《联邦税收\\n留置权通知》\\n的申请，\\n\\t\\ny 有助于更快缴税，\\n\\t\\ny 我们并未遵守国税局程序，\\n\\t\\ny 在破产自动中止期间提出申请，\\n或\\n\\t\\ny 这符合您和政府双方的最大利益。\\n例如，\\n这可能包括您缴清欠\\n税并申请撤回\\n《联邦税收留置权通知》\\n时。\\n有关更多信息，\\n请参阅 表 12277 (英文)\\n《申请撤回已提交的联邦\\n税收留置权通知》\\n或登录 irsvideos.gov/Individual/IRSLiens/\\nLienNoticeWithdrawal (英文) 观看教学视频。\\n如何申请\\n“撤销”\\n对财产设置的联邦税收留置权\\n“撤销”\\n指解除对特定财产设置的联邦税收留置权。\\n在下列若\\n干情况下，\\n可批准解除联邦税收留置权。\\n例如，\\n您若要出售财产\\n，\\n通过出售资产获得的收益归政府所有，\\n国税局可能会发布撤销\\n证书。\\n有关您是否符合撤销联邦税收留置权的更多信息，\\n请参\\n阅第783 号刊物 (英文)\\n《关于如何申请联邦税收留置权撤销证\\n明的说明》\\n。\\n如需观看有关第 783 号刊物的教学视频，\\n请访问 \\nwww.irsvideos.gov/Individual/IRSLiens (英文)。\\n如何使联邦税收留置权的优先受偿权低于其他债权人\\n（\\n“调低优先级”\\n）\\n“调低优先级”\\n指某一债权人的权益经允许上调至优于政府的\\n权益。\\n例如，\\n倘若您想通过抵押自己的房屋进行再筹资，\\n但由于\\n联邦税收留置权优先于新的抵押贷款而无法实现，\\n可向国税局\\n申请调低联邦税收留置权的优先级，\\n使其优先级低于新的按揭\\n贷款优先级。\\n关于您是否有资格调低优先级的更多信息，\\n请参\\n阅第 784 号刊物 (英文)\\n《如何填报申请调低联邦税收留置权优\\n先级的证明》\\n。\\n如需观看关于第 784 号刊物的教学视频，\\n请访问 \\nwww.irsvideos.gov/Individual/IRSLiens (英文)。\\n有关撤回、\\n撤销或调低优先级的申诉权\\n如果国税局驳回您的申请，\\n您将收到表 9423\\n（英文）\\n《催收申诉\\n请求》\\n和 第 1660 号刊物\\n（英文 号刊物 (英文) 《催收申诉权》\\n以\\n及解释驳回您申请的原因。\\n倘若我们驳回您有关撤回、\\n撤销或调\\n低优先级的申请，\\n您可根据催收申诉程序提出申诉。\\n\\t\\n➜ 征收：\\n扣押财产\\n联邦税收留置权是对您的财产提出的法律求偿权，\\n而征收则是\\n对您的财产\\n（如您的房产或车辆）\\n进行司法扣押或剥夺您享有的\\n财产权\\n（如您的收入、\\n银行账户、\\n退休账户或社会保障金）\\n，\\n以缴\\n纳欠税。\\n倘若您当前已签署或即将签署\\n《分期付款协议》\\n、\\n《折衷付税提\\n议》\\n，\\n或倘若国税人认同您因经济困难而无法缴税，\\n即扣押您的\\n财产会导致您无法满足合理的基本生活支出，\\n国税局就不能扣\\n押您的财产。\\n\",\n \"6\\n第 594 号刊物——国税局催收程序\\n我们可能扣押\\n（\\n“征收”\\n）\\n您的财产或财产权的原因\\n如果您不缴税\\n（或安排解决欠税问题）\\n，\\n我们可扣押并出售您的\\n财产。\\n我们不会扣押您的财产来催收个\\n人分摊款项。\\n我们通常只\\n在下列情况下才进行扣押。\\n\\t\\ny 我们评估了税款，\\n并向您寄送了账单，\\n\\t\\ny 您忽视或拒不缴税，\\n而且\\n\\t\\ny 我们已在扣押前至少 30 天向您寄送\\n《征收意向的最终通知》\\n和\\n《有权举行听证会的通知》\\n。\\n然而，\\n在一些例外情况下，\\n我们不需要在扣押您的财产前至少 \\n30 天为您举行听证会。\\n这些情况包括：\\n\\t\\ny 催收税款面临风险，\\n\\t\\ny 征收是为了从国家退税中催收税款，\\n\\t\\ny 征收是为了催收联邦承包商的欠税，\\n或\\n\\t\\ny 已送达不符合资格的就业税征收令\\n（DETL）\\n。\\nDETL 是扣押\\n未缴纳的就业税，\\n纳税人在过去两年内对其他时期的就业税\\n申请正当催收程序申诉时，\\n便会送达 DETL。\\n倘若我们根据这些例外情况中的一种情况送达征收令\\n，\\n我们\\n会在征收令发出后向您寄送一封信函，\\n解释扣押的情况和您\\n的申诉权。\\n倘若您的财产遭扣押\\n（\\n“征收”\\n）\\n，\\n您应该如何应对\\n倘若国税局扣押您的财产或联邦款项，\\n请拨打征税通知上的电\\n话号码或 1-800-829-1040。\\n您若已同国税局雇员协作，\\n请致电该\\n国税局雇员寻求帮助。\\n我们扣押\\n（\\n“征收”\\n）\\n财产的实例\\n\\t\\ny 由他人持有的工资、\\n薪金或佣金。\\n如果我们扣押您在他人持\\n有的工资、\\n薪金、\\n佣金或类似款项中享有的权利，\\n我们将一次\\n性送达征收令\\n，\\n而不是在您每次收款时送达征收令。\\n缴清欠\\n税、\\n做出其他安排、\\n或征收期结束、\\n或解除征收之前，\\n会一直\\n持续征收。\\n您收到的其他款项，\\n如股息和期票款项，\\n也会予\\n以扣押。\\n然而，\\n扣押只涉及征收到期应付的款项或对未来付\\n款的权利。\\n\\t\\ny 您的银行账户。\\n扣押您银行账户中的资金将包括可供提取的\\n资金，\\n但不会超过扣押金额。\\n发出征收令后，\\n银行将扣留可\\n用资金，\\n并在将资金提交国税局前，\\n给您 21 天时间解决有关\\n该账款所有权人的任何争议。\\n21 天后，\\n银行会将您的资金和\\n相关利息提交国税局，\\n除非您已通过其他方式解决了问题。\\n\\t\\ny 您的退休账款，\\n包括\\n《雇员退休收入保障法案》\\n(ERISA) 项下\\n符合条件的退休金、\\n利润分享和股票红利计划；\\nIRA、\\n自营职\\n业者的退休计划\\n（如 SEP-IRA 退休计划和基欧计划）\\n和节俭\\n储蓄计划。\\n依照有关计划之条款，\\n征收可能会随附于您享有\\n既得权利的资金。\\n\\t\\ny 您的联邦付款。\\n作为对股息和期票等其他款项征收程序的替\\n代方案，\\n某些联邦付款可通过联邦付款征收计划进行系统性\\n的扣押，\\n用于缴纳欠税。\\n依照该计划，\\n我们一般可扣押您最多 15% 的联\\n邦付款\\n（最多可扣押向联邦政府出售或租赁财产、\\n货物或服务而\\n应向供应商支付的全部付款）\\n。\\n我们将一次性送达征收令\\n，\\n而不\\n是在每次向您付款时送达征收令。\\n缴清欠税、\\n做出其他安排、\\n催\\n收期结束，\\n或国税局解除征收前，\\n会一直持续征收。\\n在该计划中\\n可扣押的联邦付款包括但不限于：\\n人事管理部门的联邦退休年金\\n收入、\\n《社会保障法案》\\n第二章 (OASDI) 规定的社会保障福利以\\n及联邦承包商/供应商付款。\\n您的房产、\\n汽车或其他财产。\\n如果我们扣押您的房产或其他财\\n产，\\n我们将出售您在该财产中享有的权益，\\n并将收益\\n（在扣除出\\n售费用后）\\n用于缴纳欠税。\\n出售您的财产之前，\\n我们会计算一个\\n最低标价。\\n我们还将向您提供一份计算结果的副本，\\n并让您有机\\n会质疑确定的公允市场价值。\\n然后，\\n我们将向您提供销售通知，\\n并向公众宣布即将进行的销售，\\n通常通过当地报纸或在公共场\\n所张贴宣传单。\\n发布公告后，\\n我们一般会等待 10 天再出售您的\\n财产。\\n出售所得资金将用于支付扣押和出售财产的费用，\\n最后用\\n于缴付欠税。\\n如果出售所得资金在缴清欠税后，\\n还有余款，\\n我们\\n会通知您如何退款。\\n不能扣押\\n（\\n“征收”\\n）\\n的财产\\n某些财产不得扣押。\\n例如，\\n我们不能扣押失业救济金、\\n某些年金\\n和养老金、\\n某些服务相关的残疾抚恤金、\\n工人补偿金、\\n某些公共\\n援助款、\\n每周最低免税收入、\\n依照\\n《职业培训合作法》\\n提供的援\\n助，\\n以及用于支付法院裁定的子女抚养费的收入。\\n我们也不能扣押必要的教科书和衣物、\\n未投递的邮件、\\n一定金额\\n的燃料、\\n口粮、\\n家具、\\n家庭个\\n人用品，\\n以及一定金额的书籍和贸\\n易、\\n商业或专业工具。\\n我们扣押主要住宅和某些商业资产的能力\\n也有限制。\\n最后，\\n除非我们期望净收益有助于缴清欠税，\\n否则我们不会扣押\\n您的财产。\\n如何就拟议的扣押\\n（\\n“征收”\\n）\\n提出申诉\\n您可在\\n《征收意向通知》\\n和\\n《有权举行听证会的通知》\\n发出后的\\n30 天内，\\n申请举办正当催收程序听证会。\\n请将您的申请寄送至通\\n知上的地址。\\n更多信息，\\n请参阅表 12153 (英文)\\n《申请举办正当\\n催收程序听证会或同等听证会》\\n。\\n申诉部门将在听证会结束后作\\n出裁定。\\n您可在作出裁定后 30 天内向美国税务法院寻求复审。\\n如果您的情况无权申请举行正当催收程序听证会，\\n您有其他的\\n申诉选项，\\n例如催收申诉计划。\\n我们\\n“解除”\\n征税的原因\\n《国内税收法典》\\n明确规定，\\n如果下列情况属实，\\n我们就必须解\\n除征收：\\n\\t\\ny 您已缴清欠税，\\n\\t\\ny 催收期在发出征收令前结束，\\n\\t\\ny 解除征收将有助于您缴税，\\n\\t\\ny 您签订\\n《分期付款协议》\\n，\\n协议条款不允许继续征收，\\n\\t\\ny 征收造成经济困难，\\n即我们确认征收使您无法满足合理的基\\n本生活开支，\\n或\\n\\t\\ny 财产价值超过了所欠金额，\\n解除征收不会妨碍我们催收欠款\\n的能力。\\n倘若征收令发布不当，\\n我们也会解除征收令。\\n例如，\\n如果征收令\\n存在下列问题，\\n我们就会解除征收令：\\n\\t\\ny 征收了某些不得扣押的财产，\\n\\t\\ny 征收过仓促，\\n\\t\\ny 在我们按规定通知您之前就征收，\\n\\t\\ny 当您处于破产状态并且自动中止生效时，\\n\\t\\ny 扣押和出售遭征收财产的费用将大于该财产的公允市场价\\n值时，\\n\\t\\ny 《分期付款协议》\\n申请、\\n《无辜配偶救济》\\n申请或\\n《折衷付税\\n提议》\\n正由国税局受理或已被国税局接受，\\n并已生效，\\n或\\n\\t\\ny 国税局申诉部门或税务法院正在受理\\n\\t\\ny 有关正当催收程序的情况，\\n且不属于催收\\n\\t\\ny 就业税、\\n州退税、\\n风险征收或催收联邦承包商欠税的不合格就\\n\\t\\ny 业税征收令。\\n\\t\\ny 国税局申诉部门或税务法院正在受理有关拒绝给予无辜配\\n偶救济的申诉。\\n我们可能归还扣押\\n（\\n“征收”\\n）\\n财产的原因\\n如果发生下列情况，\\n我们可归还您的财产：\\n\\t\\ny 扣押过于仓促，\\n\\t\\ny 扣押违法，\\n\",\n \"7\\n第 594 号刊物——国税局催收程序\\n\\t\\ny 归还遭扣押的财产将有助于我们催收欠税，\\n\\t\\ny 您已签署\\n《分期付款协议》\\n，\\n分期缴付已发布征收令的欠税，\\n除非该协议不允许归还以前征收的财产。\\n\\t\\ny 我们未遵守国税局的程序，\\n或\\n\\t\\ny 这符合您和政府双方的最大利益。\\n如果尚未出售财产，\\n我们可在任何时候归还财产。\\n如果我们决定\\n归还您的财产，\\n但财产已经售出，\\n我们会向您归还出售财产所得\\n的资金。\\n您一般可在扣押后 9 个月内申请归还扣押的资金或退\\n还出售扣押财产的资金。\\n如何收回已出售的扣押\\n（\\n“征收”\\n）\\n财产\\n为了收回您的房产，\\n您\\n（和享有该房产权益的任何当事人）\\n可在\\n房产出售后 180 天内，\\n在向购房人退还其所支付房款，\\n并按 20% \\n年利率支付利息\\n（每天累积）\\n后，\\n收回房产。\\n倘若您的财产遭扣押\\n（\\n“征收”\\n）\\n，\\n用于催收 他人所欠税款，\\n您可\\n根据催收申诉计划对扣押提出申诉，\\n或依照\\n《国内税收法典》\\n第 \\n6343(b) 条提出索赔，\\n申诉期一般为扣押后两年，\\n或依照\\n《国内\\n税收法典》\\n第 7426 条提起诉讼，\\n要求归还遭不当扣押的财产，\\n诉\\n讼期一般为扣押后两年。\\n您亦可依照催收申诉计划对拒绝归还\\n不当扣押的财产提出申诉请求。\\n有关更多信息，\\n请参阅第 4528 \\n号刊物 (英文)\\n《根据国内税收法典第6343(b) 条就不当行政征收\\n提出索赔》\\n。\\n如何获得经济损害赔偿\\n如果我们不当扣押了您的财产，\\n我们弄丢或误用了您的付款，\\n或\\n处理直接借记分期付款协议时有错误，\\n导致您承担银行费用，\\n我\\n们可偿还您所支付的相关费用。\\n有关更多信息，\\n请参阅表 8546 \\n(英文)\\n《银行费用索偿申请》\\n。\\n如果国税局驳回索偿申请，\\n您可\\n起诉联邦政府，\\n要求经济损害赔偿。\\n如果我们在催收您的税款时故意或出于疏忽而未能遵守\\n《国内\\n税收法典》\\n，\\n或您并非纳税人，\\n而我们不当扣押了您的财产，\\n您可\\n能有权获得经济损害赔偿。\\n请向您所在地区的催收咨询小组负\\n责人\\n书面申请行政索赔，\\n地址详见第 4235 号刊物 (英文)\\n《催收\\n咨询小组地址簿》\\n。\\n如果已申请索赔，\\n但索赔遭拒绝，\\n则可起诉\\n联邦政府，\\n要求经济损害赔偿，\\n但不能起诉国税局雇员。\\n\\t\\n➜传票：\\n用于保护信息\\n如果我们在收集信息以确定或催收您的欠税时遇到困难，\\n我们\\n可能会发出传票。\\n传票依法敦促您或第三方与国税局官员会面，\\n并提供相关信息、\\n凭证和/或证词。\\n如果您有纳税责任，\\n且国税局向您发出传票，\\n您可能必须：\\n\\t\\ny 做证，\\n\\t\\ny 携带账簿和记录填报纳税申报表，\\n和/或\\n\\t\\ny 出示相关凭证以填报\\n《催收信息声明》\\n、\\n表 433-A (英文)\\n或表 433-B (英文)。\\n如果您不能在收到传票后与国税局官员会面，\\n请立即拨打通知\\n上的电话号码。\\n如果您不致电国税局，\\n也不与国税局官员会面，\\n我们可能会在联邦地区法院对您提起诉讼，\\n要求您遵守传票规\\n定。\\n如果我们送达第三方传票以确定您的纳税\\n义务，\\n您将收到一份通知，\\n表明我们正在联系第三方。\\n第三方可\\n以是金融机构、\\n记录保管人或与您案件的知情人。\\n我们不会在通\\n知发出后 23 天内，\\n审查其信息或接受证词。\\n您也有权：\\n\\t\\ny 在通知发出之日起 20 天内，\\n请求拒收\\n（\\n“撤销”\\n）\\n传票，\\n或\\n\\t\\ny 申请干预就执行第三方不服从的传票提起的诉讼。\\n如果我们发出第三方传票催收您的欠缴税款，\\n您不会收到通知，\\n也不能申请拒收或干预执行传票的诉讼。\\n\\t\\n➜ 国税局影响护照的措施\\n2015 年\\n《修复美国地面运输法案》\\n(FAST) 经国会颁布，\\n并于 \\n2015 年 12 月 4 日签署成为法律，\\n要求国税局向国务院通报经\\n证实严重拖欠税款的纳税人。\\n严重拖欠税款指个\\n人未缴纳但可\\n依法执行的联邦欠税\\n（包括罚金和利息）\\n总额超过 51,000 美元，\\n为此已提交\\n《联邦税收留置权通知》\\n，\\n根据\\n《美国联邦法典》\\n第 \\n6320 \\n条规定的所有行政救济已失效或已用尽，\\n或已出具征收令。\\n倘若您个\\n人的欠税\\n（包括罚款和利息）\\n总额超过 51,000 美元\\n（依\\n照通货膨胀每年调整）\\n，\\n而且您并未缴付所欠税款或作出其他安\\n排进行缴付，\\n我们可能会向国务院通报，\\n认定您严重拖欠税款。\\n国务院在收到您严重拖欠税款的通报后，\\n通常情况下不会签发\\n或更新您的护照，\\n并可能撤销您的护照。\\n有关护照认证的更多信\\n息，\\n请访问 www.irs.gov/passports (英文)。\\n关于信托基金税\\n信托基金税指从雇员工资中预扣的所得税、\\n社会保障税和医疗\\n保险税\\n（信托基金税）\\n。\\n之所以将其称为信托基金税，\\n是因为雇\\n主会将这些资金\\n“托管”\\n给政府，\\n待政府将其用于缴存联邦税\\n款。\\n某些消费税也视作信托基金税，\\n因为这些消费税用于缴存\\n联邦税款前，\\n会以信托方式收取并由政府保管。\\n有关更多信息，\\n请参阅第 510 号刊物\\n（英文）\\n《消费税》\\n。\\n为了鼓励及时缴纳预扣的就业税和征收的消费税，\\n国会通过了\\n一\\n项法律，\\n规定了信托基金追讨的处罚。\\n关于就业税或信托基金税的更多信息，\\n请参阅第 15 号刊物\\n（英\\n文）\\n《通告 E》\\n、\\n《雇主税务指南》\\n。\\n信托基金追讨罚款\\n信托基金追讨罚款针对\\n有责任缴纳信托基金税但故意不缴纳的个\\n人征收的罚款。\\n罚款金\\n额等于未缴纳的信托基金税金额。\\n更多信息，\\n请参阅第 784 号\\n通知 (英文)，\\n《您本人是否对某些缴纳联邦税款负有责任？\\n》\\n或\\n访问 www.irs.gov/TFRP (英文) 。\\n倘若提议对您课以信托基金追讨处罚，\\n您会收到第 1153 号信函\\n和表 2751\\n《提议信托基金追讨处罚评估》\\n。\\n您若同意处罚，\\n请在信函发出之日起 60 天内签署并返还表 2751\\n。\\n为了避免进行信托基金追讨罚金的评估，\\n您也可以亲自支付信\\n托基金税。\\n您若不同意处罚，\\n请自信函发出之日起 10 天内告知国税局您不\\n同意拟议的评估，\\n有额外的信息支持您自己的情况，\\n或想尝试以\\n非正式方式解决问题。\\n倘若您无法与我们共同解决分歧，\\n请从发\\n出第 1153 号信函之日起 60 天内向国税局申诉部门提出申诉。\\n有关更多信息，\\n请参阅第 5 号刊物\\n《您的申诉权以及如果您不同\\n意，\\n如何准备提出申诉》\\n。\\n您若不回复该信函，\\n我们将对您个\\n人的罚款金额进行评估，\\n并启\\n动催收程序收取罚款。\\n无论公司是否仍在经营，\\n联合纳税申报表\\n上的任何税款、\\n利息或罚款。\\n附加信息\\n无辜配偶救济\\n通常情况下，\\n您本人与配偶均有连带责任，\\n缴纳联合纳税申报表\\n上的任何税款、\\n利息或罚款。\\n如果您认为现任或前任配偶应当对\\n联合纳税申报表上的错误项目或欠缴税款负全部责任，\\n可能有\\n资格获得无辜配偶救济。\\n这样可能会改变所欠金额，\\n或可能有权\\n获得退税。\\n您必须在我们首次试图催收所欠金额之日起两年内\\n提交表 8857(英文)\\n《无辜配偶救济申请》\\n，\\n但根据\\n《国内税收法\\n\",\n \"8\\n第 594 号刊物——国税局催收程序\\n典》\\n第6015(f) 条之规定提出的公平救济申请除外。\\n有关其他信\\n息，\\n请参阅第 971 号刊物 (英文)\\n《无辜配偶救济》\\n催收程序中的代表权\\n催收或向国税局申诉部门提出申诉期间，\\n您可自行或指派律师、\\n注册会计师、\\n注册税务代理人、\\n直系亲属或在国税局注册执业\\n的任何人出任代表。\\n如果您是一家企业，\\n也可选择全职雇员、\\n普\\n通合伙人或有诚意的高管出任代表。\\n要想让代表前往国税局接洽，\\n代为联系国税局，\\n和/或收取您的\\n保密材料，\\n请提交表 2848 (英文)\\n《授权委托书及代表声明书》\\n。\\n若要授权某人接收或检查保密材料，\\n请提交表 8821 (英文)\\n《税\\n务信息授权书》\\n。\\n分享您的税务信息\\n催收过程中，\\n我们有权在某些情况下与市和州的税务机构、\\n司法\\n部、\\n联邦机构、\\n您授权的代表人，\\n以及某些外国政府\\n（根据税务\\n条约规定）\\n分享您的税务信息。\\n我们可能会联系第三方\\n法律允许我们联系其他人\\n（如邻居、\\n银行、\\n雇主或雇员）\\n调查您\\n的情况。\\n您有权要求提供就您的情况联系过的第三方名单。\\n逾期纳税申报表\\n不管您是否有能力全额支付，\\n都需提交所有逾期的纳税申报表。\\n在您按时提交纳税申报表的同一地点提交逾期的纳税申报表。\\n如果您不主动申报个所得税，\\n就有可能失去退税，\\n我们可能会\\n为您提交一份替代性的纳税申报表。\\n可能不会将您有权享有的\\n扣除额和免税额记入这份纳税申报表。\\n我们可能会向您发出提\\n议进行税务评估的\\n《补税通知》\\n。\\n在\\n《补税通知》\\n发出后提交逾\\n期纳税申报表，\\n并不能延长向美国税务法院提交诉状的 90 天期\\n限。\\n然而，\\n确定是否会减少以前在\\n《补税通知》\\n中提出的增税金\\n额时，\\n将考虑过去的逾期申报。\\n倘若您不向税务法院提交诉状，\\n且已确定补缴税款，\\n我们将提交替代性的纳税申报表进行我们\\n的拟议评估。\\n倘若国税局提交了\\n一份替代性的纳税申报表，\\n则提\\n交自己的纳税申报表仍然符合您的最佳利益，\\n以利用您有权享\\n有的任何豁免、\\n税收抵免和扣除额。\\n国税局通常会调整您的账\\n户以反映正确的金额。\\n指派给私营催收机构处理的\\n纳税人信息\\n国税局可能将您欠缴税款的信息指派给一家私营催收机构处\\n理。\\n我们会在私营催收机构与您联系之前率先通知您，\\n并向您\\n发送第 4518 号刊物 (英文)\\n《国税局将您指派给私营催收机构\\n时会发生什么情况》\\n。\\n我们将在通知中写明经国税局指派负责\\n受理您欠缴税款的私营催收机构名称，\\n以及该私营催收机构的\\n地址和电话号码。\\n为了保护您的隐私，\\n我们还会在通知中向您提\\n供一个独一无二的十位数纳税人验证号。\\n务必妥善保存该认证\\n号。\\n私营催收机构只有在使用您的纳税人验证号验证身份后，\\n才\\n会与您共同处理欠缴税款问题。\\n我们与私营催收机构达成的合\\n同，\\n要求其为您提供优质的服务和公平的待遇。\\n有关私营欠税催\\n收计划的更多信息，\\n请访问 www.irs.gov/businesses/small-\\nbusinessesselfemployed/private-debt-collection (英文)。\\n雇主须知：\\n催收就业税\\n关于就业税\\n就业税指您必须从雇员工资中预扣的所得税和社会保障税/医\\n疗保险税\\n（信托基金税）\\n，\\n连同您为每个雇员缴纳的社会保障\\n税/医疗保险税金额。\\n联邦失业税也视作就业税。\\n就业税是在向您支付工资时产生的，\\n通常按一周两次或每月一次进行缴存。\\n您必须通过电子资金转\\n账缴存联邦税款，\\n通常情况下是通过联邦电子缴税系统 (EFTPS) \\n进行操作。\\n详见第 966 号刊物 (英文)\\n《联邦电子缴税系统》\\n：\\n入门\\n指南。\\n如果您不缴纳就业税，\\n国税局会采取什么措施：\\n\\t\\ny 评估未缴存罚款的情况，\\n最高罚款金额可达 未及时缴存金\\n额的 15%。\\n\\t\\ny 我们可能会提交联邦税收留置权通知和/或采取催收措施\\n\\t\\ny 我们可能会建议 对未缴纳信托基金税的个\\n人进行信托基金\\n追讨处罚评估。\\n\\t\\ny 我们可能会将该事项提交司法部，\\n对未遵守\\n《国内税收法\\n典》\\n申报和付款要求的行为进行民事催收或提起刑事诉讼。\\n关于信托基金税\\n信托基金税指从雇员工资中预扣的所得税、\\n社会保障税和医疗\\n保险税\\n（信托基金税）\\n。\\n之所以将其称为信托基金税，\\n是因为雇\\n主会将这些资金\\n“托管”\\n给政府，\\n待政府将其用于缴存联邦税\\n款。\\n某些消费税也视作信托基金税，\\n因为这些消费税用于缴存\\n联邦税款前，\\n会以信托方式收取并由政府保管。\\n有关更多信息，\\n请参阅第 510 号刊物 (英文)\\n《消费税》\\n。\\n为了鼓励及时缴纳预扣的就业税和征收的消费税，\\n国会通过了\\n一项法律，\\n规定了信托基金追讨的处罚。\\n关于就业税或信托基金\\n税的更多信息，\\n请参阅第 15 号刊物 (英文)\\n《通告 E》\\n、\\n《雇主税\\n务指南》\\n。\\n信托基金追讨罚款\\n信托基金追讨罚款针对\\n有责任缴纳信托基金税但故意不缴纳的个\\n人征收的罚款。\\n罚款\\n金额等于未缴纳的信托基金税金额。\\n更多信息，\\n请参阅第 784 \\n号通知 (英文)，\\n《您本人是否对某些缴纳联邦税款负有责任？\\n》\\n或访问 www.irs.gov/TFRP (英文) 。\\n倘若提议对您课以信托基金追讨处罚，\\n您会收到第 1153 号信函\\n和表 2751\\n《提议信托基金追讨处罚评估》\\n。\\n您若同意处罚，\\n请在信函发出之日起 60 天内签署并返还表 2751\\n。\\n为了避免进行信托基金追讨罚金的评估，\\n您也可以亲自支付信\\n托基金税。\\n您若不同意处罚，\\n请自信函发出之日起 10 天内告知国税局您不\\n同意拟议的评估，\\n有额外的信息支持您自己的情况，\\n或想尝试以\\n非正式方式解决问题。\\n倘若您无法与我们共同解决分歧，\\n请从发\\n出第 1153 号信函之日起 60 天内向国税局申诉部门提出申诉。\\n有关更多信息，\\n请参阅第 5 号刊物 (英文)\\n《您的申诉权以及如果\\n您不同意，\\n如何准备提出申诉》\\n。\\n您若不回复该信函，\\n我们将对您个\\n人的罚款金额进行评估，\\n并启\\n动催收程序收取罚款。\\n无论公司是否仍在经营，\\n联合纳税申报表\\n上的任何税款、\\n利息或罚款。\\n附加信息\\n无辜配偶救济\\n通常情况下，\\n您本人与配偶均有连带责任，\\n缴纳联合纳税申报表\\n上的任何税款、\\n利息或罚款。\\n如果您认为现任或前任配偶应当对\\n联合纳税申报表上的错误项目或欠缴税款负全部责任，\\n可能有\\n资格获得无辜配偶救济。\\n这样可能会改变所欠金额，\\n或可能有权\\n获得退税。\\n您必须在我们首次试图催收所欠金额之日起两年内\\n提交表 8857\\n（英文）\\n《无辜配偶救济申请》\\n，\\n但根据\\n《国内税收\\n法典》\\n第 6015(f) 条之规定提出的公平救济申请除外。\\n有关其他\\n信息，\\n请参阅第 971 号刊物 (英文)\\n《无辜配偶救济》\\n\",\n \"9\\n第 594 号刊物——国税局催收程序\\n催收程序中的代表权\\n催收或向国税局申诉部门提出申诉期间，\\n您可自行或指派律师、\\n注册会计师、\\n注册税务代理人、\\n直系亲属或在国税局注册执业\\n的任何人出任代表。\\n如果您是一家企业，\\n也可选择全职雇员、\\n普\\n通合伙人或有诚意的高管出任代表。\\n要想让代表前往国税局接洽，\\n代为联系国税局，\\n和/或收取您的\\n保密材料，\\n请提交表 \\n2848\\n（英文)\\n《授权委托书及代表声明书》\\n。\\n若要授权某人接收或检查保密材料，\\n请提交表 8821\\n（英文)\\n《税务信息授权书》\\n。\\n分享您的税务信息\\n催收过程中，\\n我们有权在某些情况下与市和州的税务机构、\\n司法\\n部、\\n联邦机构、\\n您授权的代表人，\\n以及某些外国政府\\n（根据税务\\n条约规定）\\n分享您的税务信息。\\n我们可能会联系第三方\\n法律允许我们联系其他人\\n（如邻居、\\n银行、\\n雇主或雇员）\\n调查您\\n的情况。\\n您有权要求提供就您的情况联系过的第三方名单。\\n逾期纳税申报表\\n不管您是否有能力全额支付，\\n都需提交所有逾期的纳税申报表。\\n在您按时提交纳税申报表的同一地点提交逾期的纳税申报表。\\n如果您不主动申报个所得税，\\n就有可能失去退税，\\n我们可能会\\n为您提交一份替代性的纳税申报表。\\n可能不会将您有权享有的\\n扣除额和免税额记入这份纳税申报表。\\n我们可能会向您发出提\\n议进行税务评估的\\n《补税通知》\\n。\\n在\\n《补税通知》\\n发出后提交逾\\n期纳税申报表，\\n并不能延长向美国税务法院提交诉状的 90 天期\\n限。\\n然而，\\n确定是否会减少以前在\\n《补税通知》\\n中提出的增税金\\n额时，\\n将考虑过去的逾期申报。\\n倘若您不向税务法院提交诉状，\\n且已确定补缴税款，\\n我们将提交替代性的纳税申报表进行我们\\n的拟议评估。\\n倘若国税局提交了\\n一份替代性的纳税申报表，\\n则提\\n交自己的纳税申报表仍然符合您的最佳利益，\\n以利用您有权享\\n有的任何豁免、\\n税收抵免和扣除额。\\n国税局通常会调整您的账\\n户以反映正确的金额。\\n\"\n]","isConversational":false}}},{"rowIdx":1194,"cells":{"file_name":{"kind":"string","value":"f1024a.pdf"},"description":{"kind":"string","value":"0118 Form 1024-A (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/f1024a.pdf"},"text":{"kind":"list like","value":[" \n \nForm 1024-A must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form1024a for more information. \n"],"string":"[\n \" \\n \\nForm 1024-A must be submitted electronically through \\nPay.gov. You can access the most recent version of the \\nform at Pay.gov. \\n \\nGo to www.irs.gov/Form1024a for more information. \\n\"\n]","isConversational":false}}},{"rowIdx":1195,"cells":{"file_name":{"kind":"string","value":"i1024a.pdf"},"description":{"kind":"string","value":"0121 Inst 1024-A (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/i1024a.pdf"},"text":{"kind":"list like","value":[" \nNote: The form, instructions, or publication you are looking for \nbegins after this coversheet. \nPlease review the updated information below. \nUpdated Information on Signing Electronically Submitted Form 1024-A \nAn applicant may satisfy the electronic signature requirement for an electronically submitted \nForm 1024-A by including, in the PDF file it uploads as part of its application, a copy of the \nhandwritten signature of the officer, director, trustee, or other authorized official whose name \nis typed into Part IX of the Form 1024-A on Pay.gov. \n \nTo sign in this way, the signer should sign above their typewritten name on a copy of Part IX \nof the completed application or on a separate sheet of paper that includes the same \ninformation as in Part IX (name of signer, title or authority of signer, date, and penalties of \nperjury statement as set out in Part IX). \n","Instructions for Form 1024-A\n(January 2021)\nApplication for Recognition of Exemption Under Section 501(c)(4) of the Internal \nRevenue Code\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue \nCode unless otherwise noted.\nContents\nPage\nFuture Developments . . . . . . . . . . . . 1\nHow To Get Forms and \nPublications . . . . . . . . . . . . . . . 1\nGeneral Instructions . . . . . . . . . . . . . 2\nAnswers\n. . . . . . . . . . . . . . . . . . . . 2\nPurpose of Form . . . . . . . . . . . . . . . 3\nWhat to File . . . . . . . . . . . . . . . . . . 3\nWhen to File . . . . . . . . . . . . . . . . . . 3\nHow to File\n. . . . . . . . . . . . . . . . . . 3\nFiling Assistance . . . . . . . . . . . . . . . 4\nSignature Requirements . . . . . . . . . . 4\nAuthorized Representative\n. . . . . . . . 4\nAfter You Submit Form 1024-A . . . . . . 4\nPublic Inspection . . . . . . . . . . . . . . . 4\nForeign Organizations\n. . . . . . . . . . . 5\nSpecific Instructions . . . . . . . . . . . . . 5\nPart I\n. . . . . . . . . . . . . . . . . . . . . . 6\nPart II . . . . . . . . . . . . . . . . . . . . . . 7\nPart III . . . . . . . . . . . . . . . . . . . . . . 8\nPart IV\n. . . . . . . . . . . . . . . . . . . . . 9\nPart V . . . . . . . . . . . . . . . . . . . . . 10\nPart VI\n. . . . . . . . . . . . . . . . . . . . 12\nPart VII . . . . . . . . . . . . . . . . . . . . 13\nPart VIII . . . . . . . . . . . . . . . . . . . . 13\nPart IX\n. . . . . . . . . . . . . . . . . . . . 13\nUpload Checklist . . . . . . . . . . . . . . 13\nAppendix A: National Taxonomy of \nExempt Entities (NTEE) \nCodes\n. . . . . . . . . . . . . . . . . 15\nNote. Keep a copy of the completed Form \n1024-A and all supporting documents for \nyour permanent records.\nFuture Developments\nFor the latest information about \ndevelopments related to Form 1024-A and \nits instructions, such as legislation \nenacted after they were published, go to \nIRS.gov/Form1024A.\nReminder\nDon’t include social security numbers \non publicly disclosed forms. Because \nthe IRS is required to disclose approved \nexemption applications and information \nreturns, don't include social security \nnumbers on this form. Documents subject \nto disclosure include supporting \ninformation filed with the form and \ncorrespondence with the IRS about the \nfiling.\nPhone Help\nIf you have questions and/or need help \ncompleting Form 1024-A, please call \n877-829-5500. This toll-free telephone \nservice is available Monday through \nFriday.\nEmail Subscription\nThe IRS provides a subscription-based \nemail service for tax professionals and \nrepresentatives of tax-exempt \norganizations. The IRS sends subscribers \nperiodic updates regarding exempt \norganization tax law and regulations, \navailable services, and other information. \nTo subscribe, visit IRS.gov/Charities.\nWhat’s New\nOrganizations requesting recognition of \ntax-exempt status under section 501(c)(4) \nmust complete and submit their Form \n1024-A application electronically \n(including paying the correct user fee) \nusing Pay.gov.\nHow To Get Forms and \nPublications\nInternet. You can access the IRS website \n24 hours a day, 7 days a week, at IRS.gov \nto do the following.\n• Download forms, instructions, and \npublications.\n• Order IRS products online.\n• Research your tax questions online.\n• Search publications by topic or \nkeyword.\n• Use the online Internal Revenue Code, \nregulations, or other official guidance.\n• View Internal Revenue Bulletins (IRBs) \npublished since 1995.\n• Sign up at IRS.gov/Charities to receive \nlocal and national tax news by email.\nTax forms and publications. You can \ndownload or print all of the forms and \npublications you may need at IRS.gov/\nFormsPubs. Otherwise, you can go to \nIRS.gov/OrderForms to place an order \nand have forms mailed to you. You should \nreceive your order within 10 business \ndays.\nOverview of Organizations \nDescribed in Section \n501(c)(4)\nHow To Request Recognition of \nTax-Exempt Status Under \nSection 501(c)(4)\nIf you aren’t organized for profit and will be \noperated primarily to promote social \nwelfare to benefit the community, you may \nqualify for exemption under section\n501(c)(4).\nA local association of employees may \nqualify for exemption under section\n501(c)(4) if (1) membership is limited to \nthe employees of a designated person or \npersons in a particular municipality, and \n(2) the net earnings of the association are \ndevoted exclusively to charitable, \neducational, or recreational purposes.\nNotice requirement. Every new section \n501(c)(4) organization must use Form \n8976, Notice of Intent to Operate Under \nSection 501(c)(4), to provide notice to the \nInternal Revenue Service. You must file \nForm 8976 within 60 days of formation. \nProviding notice on Form 8976 is not a \ndetermination that the IRS recognizes you \nas exempt under section 501(c)(4).\nOptional application for recognition of \nexemption. You may (but are not \nrequired to) file Form 1024-A, Application \nfor Recognition of Exemption under \nSection 501(c)(4), to apply for recognition \nof exemption from federal income tax \nunder section 501(c)(4).\nHowever, to have your tax-exempt \nstatus reinstated after your tax-exempt \nstatus was automatically revoked for \nfailure to file a return or notice for 3 \nconsecutive years, you must apply to have \nyour tax-exempt status reinstated, even if \nyou had not previously chosen to apply for \nrecognition of exemption.\nSubmitting Form 1024-A does not \nsatisfy your requirement to file \nForm 8976.\nRequirements for Tax-Exempt \nStatus Under Section 501(c)(4)\nTo qualify for exemption under section \n501(c)(4), no part of your net earnings can \ninure to the benefit of any private \nshareholder or individual. If you provide an \nexcess benefit to certain persons, an \nexcise tax may be imposed.\nCAUTION\n!\nDec 29, 2020\nCat. No. 69752X\n","Examples. Types of organizations \nthat are considered to be social welfare \norganizations are civic associations and \nvolunteer fire companies.\nNonprofit operation. You must submit \nevidence that you are organized and will \nbe operated on a nonprofit basis. \nHowever, such evidence, including the \nfact that you are organized under a state \nlaw relating to nonprofit corporations, \nwon't in itself establish a social welfare \npurpose.\nSocial welfare. To establish that you are \noperated primarily to promote social \nwelfare, your application must show you \nwill operate primarily to further the \ncommon good and general welfare of the \npeople of the community, such as by \nbringing about civic betterment and social \nimprovements.\nExamples. An organization that \nrestricts the use of its facilities to \nemployees of selected corporations and \ntheir guests is primarily benefiting a \nprivate group rather than the community. It \ntherefore doesn't qualify as a section \n501(c)(4) organization. Similarly, an \norganization formed to represent \nmember-tenants of an apartment complex \ndoesn't qualify, since its activities benefit \nthe member-tenants and not all tenants in \nthe community. However, an organization \nformed to promote the legal rights of all \ntenants in a particular community may \nqualify under section 501(c)(4) as a social \nwelfare organization.\nPolitical activity. Promoting social \nwelfare doesn't include direct or indirect \nparticipation or intervention in political \ncampaigns on behalf of or in opposition to \nany candidate for public office. However, if \nyour application demonstrates you are \norganized primarily to promote social \nwelfare, you can obtain exemption even if \nyou participate legally in some political \nactivity on behalf of or in opposition to \ncandidates for public office.\nSocial or recreational activity. If social \nactivities will be your primary purpose, you \nshouldn't file an application for exemption \nas a social welfare organization. However, \nyou may qualify for exemption as a social \nclub described in section 501(c)(7). See \nPublication 557, Tax-Exempt Status for \nYour Organization.\nRetirement benefit program. An \norganization established by its members \nwith its primary activity providing \nsupplemental retirement benefits to its \nmembers or death benefits to their \nbeneficiaries doesn't qualify as an exempt \nsocial welfare organization. It may qualify \nunder another paragraph of section 501(c) \ndepending on all the facts.\nHowever, a nonprofit association that is \nestablished, maintained, and funded by a \nlocal government to provide the only \nretirement benefits to a class of \nemployees may qualify as a social welfare \norganization under section 501(c)(4).\nTax treatment of donations. \nContributions to civic leagues or other \nsection 501(c)(4) organizations generally \naren't deductible as charitable \ncontributions for federal income tax \npurposes. They may be deductible as \ntrade or business expenses, if ordinary \nand necessary in the conduct of the \ntaxpayer's business and not used for \npolitical or legislative activities. Donations \nto volunteer fire companies are deductible \non the donor's federal income tax return, \nbut only if made for exclusively public \npurposes.\nFor more information on social welfare \norganizations, see Life Cycle of a Social \nWelfare Organization.\nSpecific Organizations\nVolunteer fire companies and \nhomeowners’ associations should include \nspecific information in their applications to \nsupport their requests for recognition of \nexemption under section 501(c)(4).\nVolunteer fire companies. If you wish to \nobtain exemption as a volunteer fire \ncompany or similar organization, you \nshould submit evidence that your \nmembers are actively engaged in \nfirefighting and similar disaster assistance, \nwhether you actually own the firefighting \nequipment, and whether you provide any \nassistance for your members, such as \ndeath and medical benefits in case of \ninjury to them. If you don’t have an \nindependent social purpose, such as \nproviding recreational facilities for \nmembers, you may be exempt under \nsection 501(c)(3). In this event, you may \nwant to file Form 1023 or Form 1023-EZ, if \neligible.\nHomeowners' associations. A \nmembership organization formed by a real \nestate developer to own and maintain \ncommon green areas, streets, and \nsidewalks and to enforce covenants to \npreserve the appearance of the \ndevelopment should show that it is \noperated for the benefit of all the residents \nof the community. The term community \ngenerally refers to a geographical unit \nrecognizable as a governmental \nsubdivision, unit, or district thereof. \nWhether a particular association meets \nthe requirement of benefiting a community \ndepends on the facts and circumstances \nof each case. Even if an area represented \nby an association isn't a community, the \nassociation can still qualify for exemption if \nits activities benefit a community.\nThe association should show that \nareas such as roadways and park land \nthat it owns and maintains are open to the \ngeneral public and not just its own \nmembers. It also must show that it doesn't \nengage in exterior maintenance of private \nhomes.\nA homeowners' association that isn't \nexempt under section 501(c)(4) and that is \na condominium management association, \na residential real estate management \nassociation, or a timeshare association \ngenerally can elect under the provisions of \nsection 528 to receive certain tax benefits \nthat, in effect, permit it to exclude its \nexempt function income from its gross \nincome. To elect these benefits, file a \nproperly completed and timely filed \n(including extensions) Form 1120-H, U.S. \nIncome Tax Return for Homeowners \nAssociations, instead of Form 1024-A.\nGeneral Instructions\nSocial security number. Don't enter \nsocial security numbers on this form or \nany attachments because the IRS is \nrequired to disclose approved exemption \napplications and information returns. \nDocuments subject to disclosure include \nsupporting information filed with the form \nand correspondence with the IRS related \nto the application.\n“You” and “us.” Throughout these \ninstructions and Form 1024-A, the terms \n“you” and “your” refer to the organization \nthat is applying for tax-exempt status. The \nterms “us” and “we” refer to the IRS.\nAnswers\nForm 1024-A asks you to answer a series \nof questions and provide information to \nassist us in determining if you meet the \nrequirements for tax exemption under \nsection 501(c)(4). Answer questions \ncompletely. If you believe you previously \nanswered the question, you may refer to \nyour previous answer.\nYour answers must provide \nsufficient detail about your past, \npresent, and planned activities to \ndemonstrate that you’re described in \nsection 501(c)(4). We won’t be able to \nrecognize you as tax exempt based on a \nmission statement unless you also \ndescribe the activities that further \naccomplish your mission. We need to \nunderstand the specific activities you \nundertake to accomplish your section \n501(c)(4) exempt purpose(s).\nFinancial data Financial data, whether \nbudgets or actual, should be consistent \nwith other information presented in your \napplication. Budgeted financial data \nshould be prepared based on your current \nplans. We recognize that your actual \nfinancial results may vary from the \nbudgeted amounts.\nPast, present, and planned activities. \nMany items on Form 1024-A are written in \nthe present tense; however, base your \nCAUTION\n!\n-2-\nInstructions for Form 1024-A\n","answers on your past, present, and \nplanned activities.\nLanguage and currency requirements. \nComplete Form 1024-A and attachments \nin English. Provide an English translation if \nyour organizational document, bylaws, or \nany other attachments are in any other \nlanguage.\nReport financial information in U.S. \ndollars (specify the conversion rate used). \nCombine amounts from within and outside \nthe U.S. and report the totals on the \nfinancial statements.\nPurpose of Form\nCompleted Form 1024-A required to \napply for recognition of section\n501(c)(4) exemption. Use Form 1024-A \nto apply for recognition of exemption from \nfederal income tax under section\n501(c)(4). If approved, we’ll issue a \ndetermination letter that describes your \ntax-exempt status and your qualification to \nreceive tax-deductible charitable \ncontributions.\nSection 501(c)(4) organizations aren’t \nrequired to file Form 1024-A to be \ntax-exempt, except as described below. \nHowever, organizations may wish to file \nForm 1024-A to receive a determination \nletter of IRS recognition of their section \n501(c)(4) status in order to obtain certain \nincidental benefits such as:\n• Public recognition of tax-exempt status,\n• Possible exemption from certain state \ntaxes,\n• Advance assurance to donors of \ndeductibility of contributions (in certain \ncases), and\n• Nonprofit mailing privileges, etc.\nMost organizations operating \nunder section 501(c)(4) are \nrequired to notify the IRS that they \nare operating under section 501(c)(4) \nwithin 60 days of formation by filing Form \n8976 (see Rev. Proc. 2016-41, 2016-30 \nI.R.B. 165 at IRS.gov/irb/\n2016-30_IRB#RP-2016-41). This \nrequirement isn’t met by submitting Form \n1024-A.\nTax benefits for certain \nhomeowners’ associations under \nsection 528 are available to \norganizations that aren’t exempt from \nfederal income tax. To elect these \nbenefits, file a properly completed and \ntimely filed (including extensions) Form \n1120-H, U.S. Income Tax Return for \nHomeowners Associations, instead of \nForm 1024-A.\nGroup Exemption\nDon't use Form 1024-A to apply for a \ngroup exemption. We may issue a group \nexemption to a central organization \nrecognizing, on a group basis, the \nTIP\nTIP\nexemption of subordinate organizations \non whose behalf the central organization \nhas applied. See Pub. 557 for information \non how to apply for a group exemption.\nLeaving a group exemption. A \nsubordinate organization under a group \nexemption can use Form 1024-A to leave \nthe group and obtain individual exemption. \nIf you’re a subordinate organization and \nwish to leave a group, you should notify \nyour parent organization of your intent to \nleave the group ruling before filing Form \n1024-A.\nApplication for Reinstatement \nof Exempt Status and \nRetroactive Reinstatement\nTo have your tax-exempt status reinstated \nafter your your tax-exempt status was \nautomatically revoked for failure to file a \nreturn or notice for 3 consecutive years, \nyou must apply to have your tax-exempt \nstatus reinstated. You must complete and \nsubmit Form 1024-A and pay the \nappropriate user fee, even if you did not \npreviously choose to apply for recognition \nof exemption.\nIf your application is approved, your \ndate of reinstatement will generally be the \nfiling date of the application, unless you \nqualify for reinstatement of exemption \nretroactive to your date of automatic \nrevocation. See Rev. Proc. 2014-11, \n2014-03 I.R.B. 411 for details, including \nadditional requirements for retroactive \nreinstatement.\nRequesting Expedited Review\nWe generally review applications for \nexemption in the order we receive them. \nWe only expedite processing of an \napplication where a written request \npresents a compelling reason for \nprocessing the application ahead of \nothers. This does not mean your \napplication will be immediately approved \nor denied. Circumstances generally \nwarranting expedited processing include \nthe following.\n• A grant to the applicant is pending, and \nthe failure to secure the grant may have an \nadverse impact on the organization's \nability to continue operations.\n• The purpose of the newly created \norganization is to provide disaster relief to \nvictims of emergencies such as floods and \nhurricanes.\n• An IRS error has caused delays in \nreview of the application.\nUser Fee\nThe law requires payment of a user fee \nwith each application. You must pay this \nfee through Pay.gov when you file Form \n1024-A.\nPayments can be made directly from \nyour bank account or by credit or debit \ncard. You won't be able to submit Form \n1024-A without paying the correct fee.\nUser fee amounts are listed in Rev. \nProc. 2020-5, updated annually. For the \ncurrent Form 1024-A user fee, go to Rev. \nProc. 2020-5, 2020-1 I.R.B. 241, at \nIRS.gov/Charities-Non-Profits/User-Fees-\nfor-Tax-Exempt-and-Government-Entities- \nDivision. You can also call 877-829-5500.\nWhat to File\nAll applicants must complete Parts I \nthrough IX of Form 1024-A plus any \nrequired attachments.\nAttachments to Form 1024-A\nA complete application will include one or \nmore documents in addition to Form \n1024-A.\nPay.gov can accommodate only one \nuploaded file. Before submitting Form \n1024-A, consolidate your attachments into \na single PDF file. Combine your \nattachments in the following order.\n• Organizing document (required).\n• Amendments to your organizing \ndocument in chronological order (required \nif applicable).\n• Bylaws or other rules of operation and \namendments (if adopted).\n• Form 2848, Power of Attorney and \nDeclaration of Representative (if \napplicable).\n• Form 8821, Tax Information \nAuthorization (if applicable).\n• Supplemental responses (if your \nresponse won't fit in the provided text \nfield) and any additional\ninformation you want to provide to support \nyour request (optional).\n• Expedite request (optional).\nPut your name and EIN on each page \nof your supplemental response and \nidentify the part and line number to which \nthe information relates.\nWhen to File\nGenerally, if you file Form 1024-A within \n27 months after the month in which you \nwere legally formed, and we approve your \napplication, the effective date of \nrecognition of your exempt status will be \nyour legal date of formation.\nIf you otherwise meet the requirements \nfor tax-exempt status but don’t meet the \nrequirements for recognition from your \ndate of formation, the effective date of \nrecognition of your exempt status will be \nthe date you submitted Form 1024-A\nHow to File\nAs of January 4, 2021, the IRS requires \nthat Form 1024-A applications for \nrecognition of exemption be submitted \nelectronically online at Pay.gov. The IRS \nwill provide a 90-day grace period during \nwhich it will continue to accept paper \nInstructions for Form 1024-A\n-3-\n","versions of Form 1024-A. To submit Form \n1024-A, you must:\n1.\nRegister for an account on \nPay.gov.\n2.\nEnter “1024-A” or “1024” in the \nsearch box and select Form 1024-A.\n3.\nComplete the form.\nFiling Assistance\nFor help in completing this form or general \nquestions relating to an exempt \norganization, you may access information \non our website at IRS.gov/EO.\nYou may find the following publication \navailable on IRS.gov helpful:\n• Pub. 557, Tax-Exempt Status for Your \nOrganization.\n• Pub. 598, Tax on Unrelated Business \nIncome of Exempt Organizations.\n• Pub. 3079, Tax-Exempt Organizations \nand Gaming.\n• Pub. 4221-NC, Compliance Guide for \nTax Exempt Organizations (other than \n501(c)(3) Public Charities and Private \nFoundation).\nSignature Requirements\nAn officer, director, trustee, or other official \nwho is authorized to sign for the \norganization must digitally sign Form \n1024-A at the end of Part IX. The \nsignature must be accompanied by the \ntitle or authority of the signer and the date.\nAuthorized Representative\nForm 2848. Upload a completed Form \n2848 if you want to authorize a \nrepresentative to represent you regarding \nyour application. An individual authorized \nby Form 2848 may not sign the application \nunless that person is also an officer, \ndirector, trustee, or other official who is \nauthorized to sign the application.\nA Centralized Authorization File \n(CAF) number isn’t required to be \nlisted on Form 2848.\nForm 8821. Upload a completed Form \n8821 if you want to authorize us to discuss \nyour application with the person you have \nappointed on that form.\nForm 8821 doesn’t authorize your \nappointee to advocate your position with \nrespect to the federal tax laws; to execute \nwaivers, consents, or closing agreements; \nor to otherwise represent you before the \nIRS. If you want to authorize an individual \nto represent you, use Form 2848.\nAfter You Submit Form \n1024-A\nUnless we approve a request for \nexpedited processing, we’ll assign and \nwork your application in the order we \nreceived it.\nTIP\nNo additional information needed. If \nour review shows that you meet the \nrequirements for tax-exempt status under \nsection 501(c)(4), we’ll send you a \ndetermination letter stating that you’re \nexempt under section 501(c)(4).\nAdditional information needed. If we \ncan’t make a determination without more \ninformation, we’ll write or call you. \nExamples of the types of questions you \nmay be asked are available at IRS.gov/\ncharities-non-profits/charitable-\norganizations/exempt-organization-\nsample-questions . If the additional \ninformation you provide shows that you \nmeet the requirements for exemption, we’ll \nsend you a determination letter stating that \nyou’re exempt under section 501(c)(4). If \nwe determine that you don’t qualify for \nexemption, we’ll send you a letter that \nexplains our position and your appeal \nrights.\nAnnual Return or Notice While \nYour Application Is Pending\nUnless you qualify for an exception from \nthe requirement to file an annual return or \nnotice, your filing obligations began as \nsoon as you were formed. If you have an \nannual information return or tax return due \nwhile your Form 1024-A is pending, \ncomplete the return checking the \n“Application Pending” box in the heading, \nItem B, and submit the return as indicated \nin those instructions.\nIf you’re eligible to file a Form 990-N, \ne-Postcard, call 877-829-5500 and \nrequest to be set up to allow filing of Form \n990-N (note, it takes the IRS up to 6 \nweeks to update its records before you \ncan file your Form 990-N).\nYou can find information on return filing \nrequirements and exceptions in Pubs. 557 \nand 598 and in the instructions to the \nannual returns listed in Figure 1.\nYou may also be required to file \nother returns, such as \nemployment tax returns or benefit \nplan returns, which aren't discussed here.\nIf a Form 990-series return is due \nwhile your application is pending, \ncomplete and submit the return \naccording to Form 990-series form's \ninstructions.\nPublic Inspection\nInformation available for public in-\nspection. If we approve exempt status \nunder section 501(c)(4), status, the \ninformation that will be open for public \ninspection includes the following.\n• Your complete Form 1024-A and any \nsupporting documents.\nTIP\nCAUTION\n!\n• All correspondence between you and \nthe IRS concerning Form 1024-A, \nincluding Form 2848.\n• Your determination letter.\n• Annual information returns (Form 990, \n990-EZ, or 990-N) including schedules, \nexcept for the names and addresses of \ncontributors and other identifying \ninformation about contributors.\nInformation not available for public in-\nspection. The following items won’t be \nopen for public inspection.\n• Any information relating to a trade \nsecret, patent, style of work, or apparatus \nthat, if released, would adversely affect \nyou (we must approve withholding this \ninformation).\n• Any other information that would \nadversely affect national defense (we \nmust approve withholding this \ninformation).\n• User fee payment information.\n• Contributors’ names and addresses \nand other identifying information about \ncontributors included with Form 990 or \n990-EZ.\nWhen applying for tax-exempt status, \nyou must clearly identify any information \nthat isn’t open to public inspection by \nmarking it as “NOT SUBJECT TO PUBLIC \nINSPECTION” and include an explanation \nof why you’re asking for the information to \nbe withheld. We will decide whether to \nwithhold the identified information from \npublic inspection.\nMaking documents available for public \ninspection. Both the organization and \nthe IRS must make the information that is \nsubject to disclosure available for public \ninspection. The public may request a copy \nof the information available for public \ninspection from us by submitting Form \n4506-A. The public may also request \ninspection of the information or a copy of \nthe information directly from you.\nYou may post the documents required \nto be available for public inspection on \nyour own website. Information returns and \nyour exemption application materials must \nbe posted exactly as filed with the IRS. \nYou may only delete the information that \nisn't open for public inspection.\nIf you post the documents on your \nwebsite, you can give any person \nrequesting copies the website where the \ndocuments may be found, but you don’t \nneed to provide copies of the information. \nHowever, even if these documents are \nposted on your website, you must still \nallow public inspection without charge at \nyour main office during regular business \nhours.\nDocuments aren't considered available \nfor public inspection on a website if the \notherwise disclosable information is edited \nor subject to editing by a third party when \n-4-\nInstructions for Form 1024-A\n","posted. To date, the IRS hasn’t approved \nany third-party websites for posting.\nSee Pub. 557 for additional information \non public inspection requirements.\nFigure 1. 990 Series Forms filed \nby Exempt Organizations\nType of Annual Return Who Should File\nForm 990, Return of \nOrganization Exempt\n from Income Tax\nSection 501(c)(4) \norganizations\nForm 990-EZ, Short \nForm Return of\n Organization Exempt \nfrom Income Tax\nSection 501(c)(4) \norganizations whose \ngross receipts during \nthe year were less\n than $200,000 and \ntotal assets at the \nend of the year were \nless than $500,000\nForm 990-T, Exempt \nOrganization\n Business Income Tax \nReturn\nSection 501(c)(4) \norganizations that have\n gross unrelated \nbusiness income of\n $1,000 or more\nForm 990-N Electronic \nNotice (e-Postcard)\n for Tax-Exempt \nOrganizations Not\n Required to File Form \n990 or Form 990-EZ\nSection 501(c)(4) \norganizations with\n gross receipts of \n$50,000 or less can\n file a Form 990-N if \nthey choose not to\n file a Form 990 or Form \n990-EZ instead\nForeign Organizations\nForeign organizations are those that were \ncreated in countries other than the U.S., its \nterritories, or its possessions. Foreign \norganizations may apply for tax-exempt \nstatus on income earned in the U.S. in the \nsame way that domestic organizations \napply for exempt status. See Language \nand currency requirements, earlier.\nAnnual returns for foreign organiza-\ntions. A foreign organization that obtains \nexemption must file an information return \nannually (Form 990 or Form 990-EZ). \nHowever, a foreign organization may file \nForm 990-N (e-Postcard) instead of Form \n990 or Form 990-EZ when its gross \nreceipts from U.S. source income are \nnormally $50,000 or less and it hasn't \nconducted significant activity in the U.S. \nSee the Instructions for Form 990 and \nForm 990-EZ for further information. A \nforeign organization that is subject to \nunrelated business income tax must file \nForm 990-T.\nOrganizations Created in U.S. \nTerritories and Possessions\nOrganizations created in possessions and \nterritories of the U.S. are generally treated \nas domestic organizations. If you were \ncreated in a U. S. possession or territory, \nyou must complete all required parts of \nForm 1024-A to apply for recognition of \nexempt status under section 501(c)(4).\nAnnual filing requirements for an \norganization created in a U.S. territory or \npossession are similar to those outlined \nabove for foreign organizations (see \nRevenue Procedure 2011-15).\nSpecific Instructions\nInstructions for Form 1024-A\n-5-\n","Part I\nPart I, Line\nPart I, Identification of Applicant\n1\nEnter your complete name exactly as it appears in your organizing document, including amendments.\n2\nIf you have an \"in care of\" name, enter it here; otherwise, leave this space blank.\n3–9\nEnter your complete address where all correspondence will be sent. If mail isn't delivered to your street address and you have a P.O. Box, list \nyour P.O. Box information instead of your street address. For a foreign address, enter your province or state and foreign postal code where \nindicated.\n10\nEmployer Identification Number. You must have your own EIN. Enter the 9-digit EIN the IRS assigned to you. If you don't have an EIN, you \nmust apply for one before submitting your application. You can find out how to apply for an EIN by visiting IRS.gov and searching for “apply for \nan EIN.” You may apply for an EIN online or by fax or mail. International applicants may call 267-941-1099 (toll call). \n \nTIP Don't apply for an EIN more than once. If you’re unsure of your EIN or whether you have one, call 877-829-5500 for assistance.\n \nCAUTION! Don’t use the EIN of a related or other organization.\n11\nMonth Tax Year Ends. Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your \nannual financial records are based.\n \nTIP Check your bylaws or other rules of operation for consistency with the tax year you enter here.\n12\nPerson to Contact. Enter the name and title of the person you want us to contact if we need more information. The person to contact may be \nan officer, director, trustee, or other individual who is permitted to speak with us according to your bylaws or other rules of operation. Your \nperson to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom \nyou’re submitting a completed Form 2848 with Form 1024-A.\n13\nProvide a daytime telephone number for the contact listed on Line 12.\n14\nYou may provide a fax number for the contact listed on Line 12.\n15\nPay.gov will populate this field with the current user fee for filing Form 1024-A.\n16\nIf you have a website, enter its complete web address. Also, list any websites maintained on your behalf. The information on your website \nshould be consistent with the information in your Form 1024-A.\n17\nOfficers, directors, and trustees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use \nthe organization's address for mailing. If you have more than five, check the box provided to add more officer, director, and/or trustee \ninformation.\n \nThe person who is signing Form 1024-A must be listed within the first five entries of Line 17.\n-6-\nInstructions for Form 1024-A\n","Part II\nPart II, Line\nPart II. Organizational Structure\nYou must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(4). Sole \nproprietorships, partnerships, or loosely affiliated groups of individuals aren't eligible.\n1\nType of organization and copy of organizing document. Select your type of organization and, before submitting the form, upload a copy of \nyour organizing document (including any amendments) as part of the required attachment.\n \nCorporation. A corporation is an entity organized under a federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan \nnative government\n \nCopy of organizing document (articles of incorporation and any amendments). A corporation's organizing document is its articles of \nincorporation. \n \nIf you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your \narticles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an \nexact copy of what is on file with your state. \n \nIf you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official, \nyou may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise \nreproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of \nthe articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently \ngovern yourself.\n \nLimited Liability Company. A limited liability company (LLC) that files its own exemption application is treated as a corporation rather than a \npartnership. \n \nCopy of organizing document (articles of organization and operating agreement (if adopted) and any amendments). Instead of \narticles of incorporation, an LLC's organizing document is its state-approved articles of organization. If it has adopted an operating agreement, \nthen this document is also part of its organizing document. \n \nIf you formed under state statute, your articles of organization (and any amendments) must show certification of filing. This means your articles \nshow evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact \ncopy of what is on file with your state. \n \nIf you don't have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official, \nyou may submit a substitute copy of your articles of organization. This substitute copy may be handwritten, typed, printed, or otherwise \nreproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of \nthe articles of organization and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently \ngovern yourself.\n \nTIP If you’re an LLC and want to be treated as a disregarded entity by a tax-exempt member, don’t file an exemption application. \n \nUnincorporated Association. An unincorporated association formed under state law must have at least two members who have signed a \nwritten document that creates an entity with a specifically defined purpose. \n \nCopy of organizing document (articles of association or constitution and any amendments). Your organizing document must include \nthe name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals. \n \nIf your copy doesn't contain the proper signatures and date of adoption, you may submit a written declaration that states your copy is a \ncomplete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date of adoption.\n \nTIP Bylaws may be considered an organizing document only if they include the required elements listed above.\n \nTrust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be \nfunded with property, such as money, real estate, or personal property.\n \nCopy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any \namendments) must be signed by at least one trustee. \n \nIf your trust agreement copy isn’t signed, you may submit a written declaration that states your copy is a complete and accurate copy of the \nsigned and dated original. Your declaration should clearly indicate the original date that it was signed. \n \nFor trusts created by a will, include a copy of the death certificate or a statement indicating the date of death, and a copy of the relevant \nportions of the will.\n \nCAUTION! If your trust agreement continues to provide for distributions for non-charitable interests, you won’t qualify for tax-exempt status.\nInstructions for Form 1024-A\n-7-\n","Part II, Line\nPart II. Organizational Structure\n2\nFormation date. The date you enter should be consistent with your organizing document.\n• If you’re a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority. \n• If you're an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document. \n• If you're an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two \nindividuals. \n• If you’re a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any \nnon-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date \nany non-charitable interests expired.\n3\nState of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you \nwere incorporated or otherwise formed. This may not be the place in which you’re physically located. For example, if you’re physically located \nin New York, but incorporated under Massachusetts law, enter Massachusetts. \n \nFor purposes of completing this application, you’re formed under the laws of a foreign country if you aren't formed under the laws of the U.S., \nits territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.\n4\nBylaws are generally the internal rules and regulations of an organization. If you have bylaws, upload a current copy (including any \namendments). Bylaws don't need to be signed unless they are your organizing document as described in the instructions for Line 1 above.\nPart III\nPart III, Line \nPart III. Your Activities\nREMINDER Answer all questions in this part as they pertain to your past, present, and planned activities.\n1\nDescribe completely and in detail your past, present, and planned activities. Your narrative description of activities should be thorough and \naccurate because we determine whether you qualify for 501(c)(4) exempt status based on the information in your application. \n \nFor each past, present, or planned activity, include information that answers the following questions: \n• What is the activity? \n• Who conducts the activity? \n• What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%) \n• How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocated to this activity? \n• How does the activity further your exempt purposes?\n2\nNational Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally \ndescribe a type of organization. Enter the code from the list of NTEE codes, located in the Appendix A, that best describes you. For more \ninformation and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban \nInstitute, NCCS website at nccs.urban.org. \n \nTIP NTEE codes are also used for purposes other than identification of organizations described in section 501(c)(4). Therefore, all codes in \nthe list don’t necessarily correspond to a section 501(c)(4) purpose. \n3\nDescribe any money or time (whether volunteer or paid) you spent or will spend attempting to influence the selection, nomination, election, or \nappointment of any person to any federal, state, or local public office or to an office in a political organization.\n4\nIf you (including any predecessor organization) lost your section 501(c)(3) status due to carrying on propaganda or otherwise attempting to \ninfluence legislation or due to participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public \noffice, then you will not be treated as an organization described in section 501(c)(4). This rule will not apply if you were a church or \nchurch-affiliated organization described in section 501(h)(5) in the tax year immediately preceding the tax year in which section 501(c)(3) \nstatus was lost.\n5\nYou are a successor to another organization if you:\n• Took or will take over activities previously conducted by another organization,\n• Took or will take over 25% or more of the fair market value of the net assets of another organization, or\n• Were established upon the conversion of an organization from for-profit to nonprofit status.\n5a\nA for-profit organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It \nincludes sole proprietorships, corporations, and other entities that provide for ownership interests.\n7\nIndicate if you distribute, or plan to distribute, any of your property or funds (such as a distribution of profits) to your shareholders or members\n8\nA relationship between you and the recipient organization includes the following situations. \n• You control the recipient organization, or it controls you through common officers, directors, or trustees, or through authority to approve \nbudgets or expenditures.\n• You and the recipient organization were created at approximately the same time and by the same persons.\n• You and the recipient organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities.\n• Persons who exercise substantial influence over you also exercise substantial influence over the recipient organization.\n8a\nAnswer “Yes” if you make grants, loans, or other distributions (such as goods) to a foreign organization.\n8e-g\nThe Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions \nbased on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive \nOrders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are \nprohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated \nNationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at \ntreasury.gov/ofac.\n9\nA foreign country is a country other than the U.S., its territories and possessions, and the District of Columbia.\n-8-\nInstructions for Form 1024-A\n","Part III, Line \nPart III. Your Activities\n9a-c\nThe Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions \nbased on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive \nOrders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are \nprohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated \nNationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at \ntreasury.gov/ofac.\n10\nAnswer “Yes” if you are a membership organization formed to own and maintain common green areas, streets, and sidewalks and to enforce \ncovenants to preserve the appearance of a development.\n11\nAnswer “Yes” if your membership is limited to employees of a designated person or persons in a particular municipality and your net earnings \nwill be devoted exclusively to charitable, educational, or recreational purposes.\nPart IV\nPart IV, Line\nPart IV. Compensation and Other Financial Arrangements\n1\nAnswer “Yes” if you do or will pay compensation to your officers, directors, trustees, employees, members, or independent contractors.\n1a\nA conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit \npersonally from a decision he or she could make. Adoption of a conflict of interest policy is not required to obtain tax-exempt status. However, \nby adopting a policy, you will be choosing to put in place procedures that will help you avoid the possibility that those in positions of authority \nmay receive an inappropriate benefit.\n \nReasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances as of the \ndate the compensation arrangement is made. Establishing and documenting reasonable compensation is important because excessive \ncompensation may result in excise taxes on both the individual and you. In addition, excessive compensation may jeopardize your tax-exempt \nstatus.\n1b\nA fixed payment means a payment that is either a set dollar amount or fixed through a specific formula where the amount doesn’t depend on \ndiscretion. For example, a base salary of $200,000 that is adjusted annually based on the increase in the Consumer Price Index is a fixed \npayment.\n \nA nonfixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an evaluation of \nperformance by the governing board is a nonfixed payment because the governing body has discretion over whether the bonus is paid and the \namount of the bonus.\n2\nDon’t include purchases or sales of goods and services in your normal course of operations that are available to the general public under \nsimilar terms and conditions. Answer “Yes” if any of your officers, directors, or trustees:\n• Is an officer, director, or trustee in another organization to which you will purchase or sell goods, services, or assets from or to; or \n• Possesses more than 35% ownership interest in any organization to which you will purchase or sell goods, services, or assets from or to.\n \nAn arm’s length standard exists where the parties have an adverse (or opposing) interest. For example, a seller wants to sell his goods at the \nhighest possible price, while a buyer wants to buy at the lowest possible price. These are adverse interests. \n \nIn negotiating with a person, an adverse interest is assumed if that person is otherwise unrelated to you in the sense of not being in a position \nto exercise substantial influence over you or your affairs. If the person is in a position to exercise substantial influence over your affairs, then an \narm’s length standard requires additional precautions to eliminate the effect of the relationship. \n \nUsing a conflict of interest policy, information about comparable transactions between unrelated parties, and reliable methods for evaluating \nthe transaction, are examples of precautions that would help make the negotiation process equivalent to one between unrelated persons.\n \nFair market value is the price at which property or the right to use property would change hands between a willing buyer and a willing seller, \nneither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of \nrelevant facts.\n3\nAnswer “Yes” if any of your officers, directors, or trustees:\n• Is an officer, director, or trustee in another organization that has a lease, contract, loan, or other agreement with you; or\n• Possesses more than a 35% ownership interest in any organization that has a lease, contract, loan, or other agreement with you. \n \nFor example, answer “Yes,” if one of your directors is an officer for a section 501(c)(3) organization with whom you have a lease for office \nspace or if one of your directors owns more than 35% of the voting stock of a corporation to which you made a loan.\n4\nIndicate if you perform any services for any other organization or individual for which you receive a fee.\n5\nA joint venture is a legal agreement in which the persons jointly undertake a transaction for mutual profit. Generally, each person contributes \nassets and shares risks. Like a partnership, joint ventures can involve any type of business transaction and the persons involved can be \nindividuals, groups of individuals, companies, or corporations.\nInstructions for Form 1024-A\n-9-\n","Part V\nPart V\nPart V. Financial Data\nA. Line\nA. Statement of Revenue and Expenses\nYou must complete the Statement of Revenue and Expenses for a total of 3 years including the current year. \n \nCompleted less than 1 year. If you existed less than 1 year, provide projections of your likely income and expenses for your current year and \nnext 2 years based on a reasonable and good faith estimate of your finances for a total of 3 years financial information. \n \nCompleted at least 1 year but fewer than 3. If you’ve existed for more than 1 year but fewer than 3 years, provide your actual income and \nexpenses for the current year and 1 year prior and projected income and expenses for next year for a total of 3 years financial information. \n \nCompleted more than 3 years. If you’ve existed more than 3 years, provide your actual income and expenses for the current year and 2 \nyears prior for a total of 3 years financial information.\n \nCAUTION! We may request financial data for more than 3 years.\n \nPreparing the statement. Prepare the statement using the method of accounting you use in keeping your books and records. Place financial \ninformation for the year you’re filing this form in the column marked Current tax year.\n \nPrepare the statement using the accounting period you entered on Part I, line 11. Enter “0” if a particular revenue or expense doesn’t apply to \nyou. \n \nYour financial information should reflect your activities described in this application.\n1\nEnter the total gifts, grants, and contributions you receive. Include items of value that you receive as gifts, grants, or contributions. Do not \ninclude membership dues reported in line 2.\n2\nEnter the amount you receive from members to provide support to the organization. Do not include payments from members, or on behalf of \nmembers, to purchase admissions, merchandise, services, or use of facilities.\n3\nEnter your gross income from dividends, interest, payments received on securities, loans, rents, and royalties that are held for investment \npurposes.\n4\nEnter your net income from unrelated business activities. Unrelated business income generally is income from any trade or business activity \nthat is regularly carried on, not conducted with substantially all (at least 85%) volunteer labor, and not related to your exempt purposes. (You \ncan take this amount from Form 990-T, if filed.)\n \nSee Pub. 598 for additional information regarding unrelated business income.\n5\nEnter amounts any local tax authority collects from the public on your behalf.\n6\nEnter the value of services or facilities a governmental unit furnishes to you. Use the fair market value of the services or facilities. Don’t include \nthe value of services or facilities generally provided to the public without charge.\n7\nEnter the total income from all sources not reported on lines 1 through 6, or lines 9 and 11. Provide an itemized list showing each type and \namount of income included on this line. Also, briefly describe each type of income.\n9\nEnter income from activities that you conduct to further your exempt purposes (excluding amounts listed on other lines). Also, include as gross \nreceipts the income from activities conducted:\n• Intermittently (not regularly carried on), such as an occasional auction; \n• With substantially all (at least 85%) volunteer labor, such as a car wash; \n• For the convenience of members, students, patients, officers, or employees, such as a parking lot for a school's students and employees; or \n• With substantially all contributed merchandise, such as a thrift store. \n \nSee Pub. 598 for additional information regarding income that isn’t from an unrelated trade or business.\n \nGross receipts also includes payment by a governmental unit that may be called a grant but is actually payment for a service or facility for the \nuse of the government payer, rather than for the direct benefit of the public.\n \nExample. The state government gives a conservation group a grant to study the effects of a new sewage treatment plant on an ecologically \nsignificant woodland area. Although the payment is called a grant, it is actually gross receipts that should be included on Line 9. The payment \nis by a governmental unit (state) for a study for its own use, not for the direct benefit of the general public. A for-profit consulting company could \nhave done the study rather than by the tax-exempt conservation group. \n \nProvide an itemized list of your gross receipts in line 24, describing the sources and amounts of income. For payments by a governmental unit, \nlist the payer, the purpose of the payment, and the payment amount.t.\n11\nEnter any net gain or loss on the sale of capital assets. Provide an itemized list by asset category (for example, real estate or securities) \nshowing gross sales, cost or other basis/sales expenses), and gain or loss by asset category in line 24. You may use the format in Figure 2. \n \nFigure 2. Net Gain or Loss On Sales of Capital Assets\nCategories\n(A) Real Estate\n(B) Securities\n(C) Other\n1. Gross Sales Price of assets \n(other than inventory)\nby category\n2. Less: Cost or other basis and \nsales expense\n3. Gain or (loss). Subtract line 2 \nfrom line 1.\n4. Net gain or (loss) — Add line 3 of columns (A), (B), and (C). Enter here and on Form 1024-A, Part IX-A. \nStatement of Revenues and Expenses, line 11.\n13\nEnter the total expenses you incur for soliciting gifts, grants, and contributions included on line 1. Include fees paid to professional fund raisers \nfor soliciting gifts, grants, and contributions.\n-10-\nInstructions for Form 1024-A\n","Part V\nPart V. Financial Data\n14\nEnter the total amounts you pay out to both individuals and organizations. Provide an itemized list on line 24, identifying recipients (using letter \ndesignations such as A, B, C, etc., for individuals) a brief description of the purposes or conditions of payments, and the amounts paid. \n \nMaintain (but don’t submit) a list showing the names of recipients associated with each letter designation.\n15\nEnter total payments you make to or for the benefit of your members. Provide an itemized list in line 25, identifying recipients (using letter \ndesignations), a brief description of the purposes or conditions of payment, and the amounts paid. Do not include any amounts reported on \nline 14.\n \nMaintain (but don’t submit) a list showing the names of recipients associated with each letter designation.\n16\nEnter the total amount of compensation you pay to your officers, directors, and trustees.\n17\nEnter the total amount of salaries you pay to employees (not reported on line 16 above).\n18\nEnter your total interest expense for the year. Don’t include mortgage interest treated as an occupancy expense on line 19.\n19\nEnter the amount you pay for the use of office space or other facilities, heat, light, power, and other utilities, outside janitorial services, \nmortgage interest, real estate taxes, and similar expenses.\n20\nEnter the total depreciation, depletion, and similar expenses you incur.\n21\nEnter the total professional fees you pay. Professional fees are amounts charged by individuals and entities that aren’t your employees. They \ninclude fees for professional fundraisers (other than fees included on line 13, above), accounting services, legal counsel, consulting services, \ncontract management, or any independent contractors.\n22\nEnter any expenses you didn’t include in the lines above, such as for program services. Provide an itemized list in line 24, showing the type \nand amount of each significant expense.\nB, Line\nB. Balance Sheet\n \nComplete the balance sheet for your most recently completed tax year. If you haven’t completed a full tax year, use the most current \ninformation available. Be sure to enter the year-end date for the information provided and not the date you prepare this application. Enter “0” if \na particular asset or liability doesn’t apply to you.\n1\nEnter your total cash in checking and savings accounts, temporary cash investments (money market funds, CDs, treasury bills, or other \nobligations that mature in less than 1 year), and petty cash funds.\n2\nEnter your total accounts receivable that arose from the sale of goods and/or performance of services, less any reserve for bad debt.\n3\nEnter the amount of materials, goods, and supplies you purchased or manufactured and held to be sold or used in some future period.\n4\nEnter the total amount of bonds or notes you issued that will be repaid to you. Provide an itemized list in line 19 that shows the name of the \nborrower (using a letter designation), the borrower’s relationship to you, a brief description of the obligation, the rate of return, the due date, \nand the amount due. \n \nMaintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.\n5\nEnter the total fair market value of corporate stocks you hold. Provide an itemized list of your corporate stock holdings in line 19. \n \nFor stock of closely held corporations, list the name of the corporation, a brief summary of the corporation's capital structure, the number of \nshares held, and their value as carried on your books. If such valuation doesn't reflect current fair market value, also include fair market value. \n \nFor stock traded on an organized exchange or in substantial quantities over the counter, the schedule should show the name of the \ncorporation, a description of the stock and the principal exchange on which it is traded, the number of shares held, and their value as carried \non the organization's books.\n6\nEnter your total amount of loans (personal and mortgage loans) receivable. Provide an itemized list that identifies each borrower name (using a \nletter designation), the borrower’s relationship to you, purpose of loan, repayment terms, interest rate, and original amount of loan. Report \neach loan separately, even if more than one loan was made to the same person. \n \nMaintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.\n7\nEnter the total book value of your other investments. Include the total book value of governmental securities (federal, state, and municipal), \nbuildings, and equipment held for investment purposes. Provide an itemized list in line 19 identifying and reporting the book value of each \nbuilding/item of equipment held for investment purposes.\n8\nEnter the total book value of buildings and equipment not held for investment purposes. This includes facilities you own and equipment you \nuse in conducting your exempt activities. Provide an itemized listing of these assets held at the end of the current tax year/period, including the \ncost or other basis.\n9\nEnter the total book value of land not held for investment purposes.\n10\nEnter the total book value of any other category of your assets not reported on lines 1 through 9, for example, patents, copyrights, or other \nintangible assets. Provide an itemized list of each assets in line 19.\n12\nEnter the total of accounts your accounts payable to suppliers and others, such as salaries payable, accrued payroll taxes, and interest \npayable.\n13\nEnter the total unpaid portion of grants and contributions you committed to pay to other organizations or individuals.\n14\nEnter the total of your mortgages and other notes payable outstanding at the end of the current year/period. Provide an itemized list in line 19 \nshowing each note separately and the lender's name, purpose of loan, repayment terms, interest rate, and original amount.\n15\nEnter the total amount of any other liabilities not reported on lines 12 through 14. Provide an itemized list in line 19 of these liabilities, including \nthe amounts you owe.\n17\nUnder fund accounting, an organization segregates its assets, liabilities, and net assets into separate funds according to restrictions on the use \nof certain assets. Each fund is like a separate entity in that it has a self-balancing set of accounts showing assets, liabilities, equity (fund \nbalance), income, and expenses. If you don’t use fund accounting, report only the net assets account balances, which include capital stock, \npaid-in capital, retained earnings or accumulated income, and endowment funds.\nInstructions for Form 1024-A\n-11-\n","Part VI\nPart VI, Line\nPart VI, Effective Date\n1\nUse the formation date you listed in Part II, line 2, and the date you submit this electronic form and required user fee payment to determine \nwhether you’re submitting this application within 27 months of the end of the month in which you were formed. \n2\nAnswer “Yes” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3 \nconsecutive years and you’re applying for reinstatement. \n \nRevenue Procedure 2014-11, 2014-3 I.R.B 411, establishes several different procedures for reinstating an organization’s exempt status \ndepending upon its size, the number of times it’s been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue \nprocedure to determine which section applies to you.\n2a\nSelect the section of Revenue Procedure 2014-11 under which you’re applying for reinstatement.\n \nSection 4. Select this section if:\n• You were eligible to file either Form 990-EZ or Form 990-N for each of the three consecutive years that you failed to file;\n• This is the first time you have been automatically revoked pursuant to section 6033(j)(1); and\n• You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS \nposted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.\n \nBy selecting this item, you’re also attesting that your failure to file was not intentional and you have put in place procedures to file required \nreturns or notices in the future. \n \nCAUTION! If your exempt status was automatically revoked more than once, you’re not eligible for reinstatement under Section 4; however, \nyou may apply for reinstatement under Section 5, Section 6, or Section 7.\n \nSection 5. Select this section if:\n• You are ineligible to file for reinstatement under Section 4, and\n• You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS \nposted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.\n \nBy selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have \nput in place procedures to file required returns or notices in the future.\n \nDescribe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at \nleast 1 of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the \nfailure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.\n \nSection 6. Select this section if:\n• You’re applying for reinstatement of your tax-exempt status more than 15 months from the later of the date of the Revocation Letter or the \ndate on which the IRS posted your name on the Revocation List Auto-Revocation List at apps.irs.gov/app/eos/.\n \nBy selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have \nput in place procedures to file required returns or notices in the future.\n \nDescribe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in \neach of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the \nfailure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.\n \nSection 7. Select this section if you’re seeking reinstatement with an effective date of reinstatement of the date of submission of this \napplication.\n-12-\nInstructions for Form 1024-A\n","Part VII\nPart VII\nPart VII. Annual Filing Requirement\nMost organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this \nrule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the \nrequirement to file in the Instructions for Form 990. \n \nUnless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross \nreceipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard).\n \nCAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.\n1\nAnswer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re \nexcepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the \nrequirements for the various filing exceptions. \n \nProvide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded \nsupplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must \ndemonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an \naffiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or \nordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section \n4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04. \nPart VIII\nPart VIII\nPart VIII. Notification Requirement Under Section 506\nSection 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to \nOperate Under Section 501(c)(4), must be submitted electronically at services.irs.gov/datamart/login.do, and requires payment of a user fee at \nPay.gov. You can find more information about section 501(c)(4) notification requirements at irs.gov/form8976.\nTIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see Rev. Proc. 2016-41 \nfor information regarding the timing for submitting the notification.\n1\nAnswer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the \nnotification.\nPart IX\nPart IX\nPart IX - Signature\nSignature requirements. An officer, director, trustee, or other official who is authorized to sign for the organization must sign Form 1024-A. \nThe signature must be accompanied by the title or authority of the signer and the date. \n \nTIP The person signing Form 1024-A must be listed as an officer, director, or trustee within the first five entries of Part I, Line 17.\nUpload Checklist\nUpload checklist\nUpload checklist\nDocuments to upload. Check the boxes to indicate which documents are included in the file you upload with your application. \n \nYou must upload a copy of your organizing document and any amendments to it along with a copy of your bylaws, if adopted. The other listed \ndocuments are not required. \n \nPut your name and EIN on each page of your supplemental response and identify the Part and Line number to which the information relates.\n \nPay.gov can accommodate only one uploaded file. Consolidate your attachments into a single PDF file not to exceed 15MB.\n \nIf your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for \nassistance on how to submit the removed items.\nPaperwork Reduction Act Notice. We \nask for the information on this form to carry \nout the Internal Revenue laws of the \nUnited States. You are required to give us \nthe information. We need it to ensure that \nyou are complying with these laws and to \nallow us to figure and collect the right \namount of tax.\nYou are not required to provide the \ninformation requested on a form that is \nsubject to the Paperwork Reduction Act \nunless the form displays a valid OMB \ncontrol number. Books or records relating \nto a form or its instructions must be \nretained as long as their contents may \nbecome material in the administration of \nany Internal Revenue law. Generally, tax \nreturns and return information are \nconfidential, as required by section 6103. \nHowever, certain returns and return \ninformation of tax-exempt organizations \nand trusts are subject to public disclosure \nand inspection, as provided by section \n6104.\nThe time needed to complete and file \nthis form will vary depending on individual \nInstructions for Form 1024-A\n-13-\n","circumstances. The estimated burden for \ntax exempt organizations filing this form is \napproved under OMB control number \n1545-0047 and is included in the \nestimates shown in the instructions for \ntheir information return.\nComments and suggestions. If you \nhave comments concerning the accuracy \nof these time estimates or suggestions for \nmaking this form simpler, we would be \nhappy to hear from you. You can send us \ncomments from IRS.gov/FormComments. \nOr you can write to:\nInternal Revenue Service\nTax Forms and Publications Division\n1111 Constitution Ave. NW, IR-6526\nWashington, DC 20224\nI\n-14-\nInstructions for Form 1024-A\n","Appendix A: National Taxonomy of \nExempt Entities (NTEE) Codes\nArts, Culture & Humanities\nCode\nA01\nAlliances & Advocacy\nA02\nManagement & Technical \nAssistance\nA03\nProfessional Societies & \nAssociations\nA05\nResearch Institutes & Public \nPolicy Analysis\nA11\nSingle Organization Support\nA12\nFund Raising & Fund Distribution\nA19\nSupport N.E.C.\nA20\nArts & Culture\nA23\nCultural & Ethnic Awareness\nA24\nFolk Arts\nA25\nArt Education\nA26\nArts & Humanities Councils & \nAgencies\nA27\nCommunity Celebrations\nA30\nMedia & Communications\nA31\nFilm & Video\nA32\nTelevision\nA33\nPrinting & Publishing\nA34\nRadio\nA40\nVisual Arts\nA50\nMuseums\nA51\nArt Museums\nA52\nChildren’s Museums\nA54\nHistory Museums\nA56\nNatural History & Natural \nScience Museums\nA57\nScience & Technology Museums\nA60\nPerforming Art\nA61\nPerforming Arts Centers\nA62\nDance\nA63\nBallet\nA65\nTheater\nA68\nMusic\nA69\nSymphony Orchestras\nA6A\nOpera\nA6B\nSinging & Choral Groups\nA6C\nBands & Ensembles\nA6E\nPerforming Arts Schools\nA70\nHumanities Organizations\nA80\nHistorical Organizations\nA82\nHistorical Societies & Historic \nPreservation\nA84\nCommemorative Events\nA90\nArts Service\nA99\nArts, Culture & Humanities \nN.E.C.\nEducation\nCode\nB01\nAlliances & Advocacy \nOrganizations\nB02\nManagement & Technical \nAssistance\nB03\nProfessional Society & \nAssociations\nB05\nResearch Institutes & Public \nPolicy Analysis\nB11\nSingle Organization Support\nB12\nFundraising & Fund Distribution\nB19\nSupport N.E.C.\nB20\nElementary & Secondary \nSchools\nB21\nPreschools\nB24\nPrimary & Elementary Schools\nB25\nSecondary & High Schools\nB28\nSpecial Education\nB29\nCharter Schools\nB30\nVocational & Technical Schools\nB40\nHigher Education Institutions\nB41\nTwo-Year Colleges\nB42\nTwo-Year Colleges\nB43\nUndergraduate Colleges\nB50\nGraduate & Professional Schools\nB60\nAdult Education\nB70\nLibraries\nB80\nStudent Services\nB82\nScholarships & Student Financial \nAid\nB83\nStudent Sororities & Fraternities\nB84\nAlumni Associations\nB90\nEducational Services\nB92\nRemedial Reading & \nEncouragement\nB94\nParent & Teacher Groups\nB99\nEducation N.E.C.\nEnvironment\nCode\nC01\nAlliances & Advocacy\nC02\nManagement & Technical \nAssistance\nC03\nProfessional Societies & \nAssociations\nC05\nResearch Institutes & Public \nPolicy Analysis\nC11\nSingle Organization Support\nC12\nFundraising & Fund Distribution\nC19\nSupport N.E.C.\nC20\nPollution Abatement & Control\nC27\nRecycling\nC30\nNatural Resources Conservation \n& Protection\nC32\nWater Resources, Wetland \nConservation & Management\nC34\nLand Resources Conservation\nC35\nEnergy Resources Conservation \n& Development\nC36\nForest Conservation\nC40\nBotanical, Horticultural & \nLandscape Services\nC41\nBotanical Gardens & Arboreta\nC42\nGarden Clubs\nC50\nEnvironmental Beautification\nC60\nEnvironmental Education\nC99\nEnvironmental N.E.C.\nAnimal-Related\nCode\nD01\nAlliance & Advocacy\nD02\nManagement & Technical \nAssistance\nD03\nProfessional Societies & \nAssociations\nD05\nResearch Institutes & Public \nPolicy Analysis\nD11\nSingle Organization Support\nD12\nFundraising & Fund Distribution\nD19\nSupport N.E.C.\nD20\nAnimal Protection & Welfare\nD30\nWildlife Preservation & \nProtection\nD31\nProtection of Endangered \nSpecies\nD32\nBird Sanctuaries\nD33\nFisheries Resources\nD34\nWildlife Sanctuaries\nD40\nVeterinary Services\nD50\nZoos & Aquariums\nD60\nAnimal Services N.E.C.\nD61\nAnimal Training\nD99\nAnimal Related N.E.C.\nHealth Care\nCode\nE01\nAlliances & Advocacy\nE02\nManagement & Technical \nAssistance\nE03\nProfessional Societies & \nAssociations\nE05\nResearch Institutes & Public \nPolicy Analysis\nE11\nSingle Organization Support\nE12\nFundraising & Fund Distribution\nE19\nSupport N.E.C.\nE20\nHospitals\nE21\nCommunity Health Systems\nE22\nGeneral Hospitals\nE24\nSpecialty Hospitals\nE30\nAmbulatory & Primary Health \nCare\nE31\nGroup Health Practices\nE32\nCommunity Clinics\nE40\nReproductive Health Care\nE42\nFamily Planning\nE50\nRehabilitative Care\nE60\nHealth Support\nE61\nBlood Banks\nE62\nEmergency Medical Services & \nTransport\nE65\nOrgan & Tissue Banks\nE6A\nPharmacies & Drugstores\nE70\nPublic Health\nE80\nHealth (General & Financing)\nE86\nPatient & Family Support\nE90\nNursing\nE91\nNursing Facilities\nE92\nHome Health Care\nE99\nHealth Care N.E.C.\nMental Health & Crisis \nIntervention\nCode\nF01\nAlliances & Advocacy\nF02\nManagement & Technical \nAssistance\nF03\nProfessional Societies & \nAssociations\nF05\nResearch Institutes & Public \nPolicy Analysis\nF11\nSingle Organization Support\nF12\nFundraising & Fund Distribution\nF19\nSupport N.E.C.\nF20\nSubstance Abuse Dependency, \nPrevention & Treatment\nF21\nSubstance Abuse Prevention\nF22\nSubstance Abuse Treatment\nF30\nMental Health Treatment\nF31\nPsychiatric Hospitals\nF32\nCommunity Mental Health \nCenters\nF33\nResidential Mental Health \nTreatment\nF40\nHot Line & Crisis Intervention\nF42\nSexual Assault Services\nF50\nAddictive Disorders N.E.C.\nF52\nSmoking Addiction\nF53\nEating Disorders & Addictions\nF54\nGambling Addiction\nF60\nCounseling\nF70\nMental Health Disorders\nF80\nMental Health Associations\nF99\nMental Health & Crisis \nIntervention N.E.C.\nVolutary Health Associations & \nMedical Disciplines\nCode\nG01\nAlliances & Advocacy\nG02\nManagement & Technical \nAssistance\nG03\nProfessional Societies & \nAssociations\nG05\nResearch Institute & Public \nPolicy Analysis\nG11\nSingle Organization Support\nG12\nFundraising & Fund Distribution\nG19\nSupport N.E.C.\nG20\nBirth Defects & Genetic Diseases\nG25\nDown Syndrome\nG30\nCancer\nG32\nBreast Cancer\nG40\nDiseases of Specific Organs\nG41\nEye Diseases, Blindness & \nVision Impairments\nG42\nEar & Throat Diseases\nG43\nHeart & Circulator System \nDiseases & Disorders\nG44\nKidney Diseases\nG45\nLung Diseases\nG48\nBrain Disorder\nG50\nNerve, Muscle, & Bone Diseases\nG51\nArthritis\nG54\nEpilepsy\nG60\nAllergy Related Diseases\nG61\nAsthma\nG70\nDigestive Diseases & Disorders\nG80\nSpecific Named Disorders\nG81\nAIDS\nG83\nAlzheimer’s Diseases\nG84\nAutism\nG90\nMedical Disciplines\nG92\nBiomedicine & Bioengineering\nG94\nGeriatrics\nG96\nNeurology & Neuroscience\nG98\nPediatrics\nG99\nVoluntary Health Associations, \nMedical Disciplines N.E.C.\nG9B\nSurgical Specialties\nMedical Research\nCode\nH01\nAlliances & Advocacy\nH02\nManagement & Technical \nAssistance\nH03\nProfessional Societies & \nAssociations\nH05\nResearch Institute & Public \nPolicy Analysis\nH11\nSingle Organization Support\nH12\nFundraising & Fund Distribution\nH19\nSupport N.E.C.\nH20\nBirth Defects & Genetic Diseases \nResearch\nH25\nDown Syndrome Research\nH30\nCancer Research\nH32\nBreast Cancer Research\nH40\nDiseases of Specific Organs \nResearch\nH41\nEye Diseases, Blindness & \nVision Impairments Research\nH42\nEar & Throat Diseases Research\nH43\nHeart & Circulatory System \nDiseases & Disorders Research\nH44\nKidney Diseases Research\nH45\nLung Diseases Research\nH48\nBrain Disorders Research\nH50\nNerve, Muscle & Bone Diseases \nResearch\nH51\nArthritis Research\nH54\nEpilepsy Research\nH60\nAllergy-Related Diseases \nResearch\nH61\nAsthma Research\nH70\nDigestive Diseases & Disorders \nResearch\nH80\nSpecifically Named Diseases \nResearch\nH81\nAIDS Research\nH83\nAlzheimer’s Disease Research\nH84\nAutism Research\nH90\nMedical Disciplines Research\nH92\nBiomedicine & Bioengineering \nResearch\nH94\nGeriatrics Research\nH96\nNeurology & Neuroscience \nResearch\nH98\nPediatrics Research\nH99\nMedical Research N.E.C.\nH9B\nSurgical Specialties Research\nCrime & Legal-Related\nCode\nI01\nAlliances & Advocacy\nI02\nManagement & Technical \nAssistance\nI03\nProfessional Societies & \nAssociations\nI05\nResearch Institutes & Public \nPolicy Analysis\nI11\nSingle Organization Support\nI12\nFundraising & Fund Distribution\nI19\nSupport N.E.C.\nI20\nCrime Prevention\nI21\nYouth Violence Prevention\nI23\nDrunk Driving-Related\nI30\nCorrectional Facilities\nI31\nHalf-Way Houses for Offenders \n& Ex-Offenders\nI40\nRehabilitation Services for \nOffenders\nI43\nInmate Support\nI44\nPrison Alternatives\nI50\nAdministration of Justice\nI51\nDispute Resolution & Mediation\nI60\nLaw Enforcement\nI70\nProtection Against Abuse\nI71\nSpouse Abuse Prevention\nI72\nChild Abuse Prevention\nI73\nSexual Abuse Prevention\nI80\nLegal Services\nI83\nPublic Interest Law\nI99\nCrime & Legal-Related N.E.C.\n-15-\n","Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)\nEmployment\nCode\nJ01\nAlliances & Advocacy\nJ02\nManagement & Technical \nAssistance\nJ03\nProfessional Societies & \nAssociations\nJ05\nSingle Organization Support\nJ11\nConsumer Lending\nJ12\nFundraising & Fund Distribution\nJ19\nSupport N.E.C.\nJ20\nEmployment Preparation & \nProcurement\nJ21\nVocational Counseling\nJ22\nJob Training\nJ30\nVocational Rehabilitation\nJ32\nGoodwill Industries\nJ33\nSheltered Employment\nJ40\nLabor Unions\nJ99\nEmployment N.E.C.\nFood, Agriculture & Nutrition\nCode\nK01\nAlliances & Advocacy\nK02\nManagement & Technical \nAssistance\nK03\nProfessional Societies & \nAssociations\nK05\nResearch Institutes & Public \nPolicy Analysis\nK11\nSingle Organization Support\nK12\nFundraising & Fund Distribution\nK19\nSupport N.E.C.\nK20\nAgricultural Programs\nK25\nFarmland Preservation\nK26\nAnimal Husbandry\nK28\nFarm Bureaus & Granges\nK2A\nOther Vegetable (except Potato) \n& Melon Farming\nK2B\nSoil Preparation, Planting, & \nCultivating\nK2C\nWineries\nK30\nFood Programs\nK31\nFood Banks & Pantries\nK34\nCongregate Meals\nK35\nSoup Kitchens\nK36\nMeals on Wheels\nK40\nNutrition\nK50\nHome Economics\nK6A\nMeat Markets\nK6B\nConfectionery & Nut Stores\nK6C\nCaterers\nK6D\nMobile Food Services\nK6E\nDrinking Places\nK6F\nSnack Nonalcoholic Beverage \nBars\nK90\nLimited-Service Restaurants\nK91\nSupermarkets & Other Grocery \n(except Convenience) Stores\nK92\nConvenience Stores\nK93\nFruit & Vegetable Markets\nK94\nAll Other Specialty Food Stores\nK95\nFood (Health) Supplement \nStores\nK96\nWarehouse Clubs & \nSupercenters\nK97\nFood Service Contractors\nK98\nFull-Service Restaurants\nK99\nFood, Agriculture & Nutrition \nN.E.C.\nHousing & Shelter\nCode\nL01\nAlliances & Advocacy\nL02\nManagement & Technical \nAssistance\nL03\nProfessional Societies & \nAssociations\nL05\nResearch Institutes & Public \nPolicy Analysis\nL11\nSingle Organization Support\nL12\nFundraising & Fund Distribution\nL19\nSupport N.E.C.\nL20\nHousing Development, \nConstruction & Management\nL21\nLow-Income & Subsidized Rental \nHousing\nL22\nSenior Citizens’ Housing & \nRetirement Communities\nL24\nIndependent Housing for People \nwith Disabilities\nL25\nHousing Rehabilitation\nL30\nHousing Search Assistance\nL40\nTemporary Housing\nL41\nHomeless Shelters\nL4A\nHotels (except Casino Hotels) & \nMotels\nL4B\nBed and Breakfast Inns\nL50\nHomeowners & Tenants \nAssociations\nL80\nHousing Support\nL81\nHome Improvement & Repairs\nL82\nHousing Expense Reduction \nSupport\nL99\nHousing & Shelter N.E.C.\nPublic Safety, Disaster \nPreparedness & Relief\nCode\nM01\nAlliances & Advocacy\nM02\nManagement & Technical \nAssistance\nM03\nProfessional Societies & \nAssociations\nM05\nResearch Institutes & Public \nPolicy Analysis\nM11\nSingle Organization Support\nM12\nFundraising & Fund Distribution\nM19\nSupport N.E.C.\nM20\nDisaster Preparedness & Relief \nServices\nM23\nSearch & Rescue Squads\nM24\nFire Prevention\nM40\nSafety Education\nM41\nFirst Aid\nM42\nAutomotive Safety\nM60\nPublic Safety Benevolent \nAssociations\nM99\nPublic Safety, Disaster \nPreparedness & Relief N.E.C.\nRecreation & Sports\nCode\nN01\nAlliances & Advocacy\nN02\nEmployment Services\nN03\nProfessional Societies & \nAssociations\nN05\nResearch Institutes & Public \nPolicy Analysis\nN11\nSingle Organization Support\nN12\nFundraising & Fund Distribution\nN19\nSupport N.E.C.\nN20\nCamps\nN2A\nRV (Recreational Vehicle) Parks \n& Campgrounds\nN2B\nRecreational and Vacation \nCamps (Except Campgrounds)\nN30\nPhysical Fitness & Community \nRecreational Facilities\nN31\nCommunity Recreational Centers\nN32\nParks & Playgrounds\nN40\nSports Training Facilities, \nAgencies\nN50\nRecreational Clubs\nN52\nFairs\nN60\nAmateur Sports\nN61\nFishing & Hunting\nN62\nBasketball\nN63\nBaseball & Softball\nN64\nSoccer\nN65\nFootball\nN66\nRacquet Sports\nN67\nSwimming & Other Water \nRecreation\nN68\nWinter Sports\nN69\nEquestrian\nN6A\nGolf\nN70\nAmateur Sports Competitions\nN71\nOlympics\nN72\nSpecial Olympics\nN80\nProfessional Athletic Leagues\nN99\nRecreation & Sports N.E.C.\nYouth Development\nCode\nO01\nAlliances & Advocacy\nO02\nManagement & Technical \nAssistance\nO03\nProfessional Societies & \nAssociations\nO05\nResearch Institutes & Public \nPolicy Analysis\nO11\nSingle Organization Support\nO12\nFundraising & Fund Distribution\nO19\nSupport N.E.C.\nO20\nYouth Centers & Clubs\nO21\nBoys Clubs\nO22\nGirls Clubs\nO23\nBoys & Girls Clubs\nO30\nAdult & Child - Matching \nPrograms\nO31\nBig Brothers & Big Sisters\nO40\nScouting\nO41\nBoy Scouts of America\nO42\nGirl Scouts of the U.S.A.\nO43\nCamp Fire\nO50\nYouth Development Programs\nO51\nYouth Community Service Clubs\nO52\nYouth Development - Agricultural\nO53\nYouth Development - Business\nO54\nYouth Development - Citizenship\nO55\nYouth Development - Religious \nLeadership\nO99\nYouth Development N.E.C.\nHuman Services\nCode\nP01\nAlliances & Advocacy\nP02\nManagement & Technical \nAssistance\nP03\nProfessional Societies & \nAssociations\nP05\nResearch Institutes & Public \nPolicy Analysis\nP11\nSingle Organization Support\nP12\nFundraising & Fund Distribution\nP19\nSupport N.E.C.\nP20\nHuman Service Organizations\nP21\nAmerican Red Cross\nP22\nUrban League\nP24\nSalvation Army\nP26\nVolunteers of America\nP27\nYoung Men’s or Women \nAssociations\nP28\nNeighborhood Centers\nP29\nThrift Shops\nP30\nChildren & Youth Services\nP31\nAdoption\nP32\nFoster Care\nP33\nChild Day Care\nP40\nFamily Services\nP42\nSingle Parent Agencies\nP43\nFamily Violence Shelters, \nServices\nP44\nIn-Home Assistance\nP45\nFamily Services for Adolescent \nParents\nP46\nFamily Counseling\nP47\nPregnancy Centers\nP50\nPersonal Social Services\nP51\nFinancial Counseling\nP52\nTransportation Assistance\nP58\nGift Distribution\nP60\nEmergency Assistance\nP61\nTravelers’ Aid\nP62\nVictims’ Services\nP70\nResidential Care & Adult Day \nPrograms\nP71\nAdult Day Care\nP73\nGroup Homes\nP74\nHospices\nP75\nSupportive Housing for Older \nAdults\nP76\nHomes for Children & \nAdolescents\nP7A\nResidential Intellectual & \nDevelopmental Disability \nFacilities (Group Homes, \nIntermediate Care Facilities & \nHospitals)\nP80\nCenters to Support the \nIndependence of Specific \nPopulations\nP81\nSenior Centers\nP82\nDevelopmentally Disabled \nCenters\nP83\nWomens’ Centers\nP84\nEthnic & Immigrant Centers\nP85\nHomeless Centers\nP86\nBlind & Visually Impaired \nCenters\nP87\nDeaf & Hearing Impaired Centers\nP88\nLGBT Centers\nP99\nHuman Services N.E.C.\nInternational, Foreign Affairs & \nNational Security\nCode\nQ01\nAlliances & Advocacy\nQ02\nManagement & Technical \nAssistance\nQ03\nProfessional Societies & \nAssociations\nQ05\nResearch Institutes & Public \nPolicy Analysis\nQ11\nSingle Organization Support\nQ12\nFundraising & Fund Distribution\nQ19\nSupport N.E.C.\nQ20\nPromotion of International \nUnderstanding\nQ21\nInternational Cultural Exchange\nQ22\nInternational Academic \nExchange\nQ23\nInternational Exchange N.E.C.\nQ30\nInternational Development\nQ31\nInternational Agricultural \nDevelopment\nQ32\nInternational Economic \nDevelopment\nQ33\nInternational Relief\nQ35\nInternational Democracy & Civil \nSociety Development\nQ40\nInternational Peace & Security\nQ41\nArms Control & Peace\nQ42\nUnited Nations Associations\nQ43\nNational Security\nQ50\nInternational Affairs, Foreign \nPolicy & Globalization\nQ51\nInternational Economic & Trade \nPolicy\nQ70\nInternational Human Rights\nQ71\nInternational Migration & \nRefugee Issues\nQ99\nInternational, Foreign Affairs & \nNational Security N.E.C.\nCivil Rights, Social Action & \nAdvocacy\ncode\nR01\nAlliances & Advocacy \nOrganizations\nR02\nManagement & Technical \nAssistance\nR03\nProfessional Societies & \nAssociations\nR05\nResearch Institutes & Public \nPolicy Analysis\nR11\nSingle Organization Support\nR12\nFundraising & Fund Distribution\nR19\nSupport N.E.C.\nR20\nCivil Rights\nR22\nMinority Rights\nR23\nDisabled Persons’ Rights\nR24\nWomens’ Rights\nR25\nSeniors’ Rights\nR26\nLesbian & Gay Rights\nR28\nChildrens’ Rights\nR30\nIntergroup & Race Relations\nR40\nVoter Education & Registration\nR60\nCivil Liberties\nR61\nReproductive Rights\nR62\nRight to Life\nR63\nCensorship, Freedom of Speech \n& Press\nR67\nRight to Die & Euthanasia\nR99\nCivil Rights, Social Action & \nAdvocacy N.E.C.\nCommunity Improvement & \nCapacity Building\nCode\nS01\nAlliances & Advocacy\nS02\nManagement & Technical \nAssistance\nS03\nProfessional Societies & \nAssociations\nS05\nResearch Institutes & Public \nPolicy Analysis\nS11\nSingle Organization Support\nS12\nFund Raising & Fund Distribution\nS19\nSupport N.E.C.\nS20\nCommunity & Neighborhood \nDevelopment\nS21\nCommunity Coalitions\nS22\nNeighborhood & Block \nAssociations\n-16-\n","Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)\nS30\nEconomic Development\nS31\nUrban & Community Economic \nDevelopment\nS32\nRural Economic Development\nS40\nBusiness & Industry\nS41\nChambers of Commerce & \nBusiness Leagues\nS43\nSmall Business Development\nS46\nBoards of Trade\nS47\nReal Estate Associations\nS50\nNonprofit Management\nS80\nCommunity Service Clubs\nS81\nWomens’ Service Clubs\nS82\nMens’ Service Clubs\nS99\nCommunity Improvement & \nCapacity Building N.E.C.\nPhilanthropy, Volunteerism & \nGrantmaking Foundations\nCode\nT01\nAlliances & Advocacy\nT02\nManagement & Technical \nAssistance\nT03\nProfessional Societies & \nAssociations\nT05\nResearch Institutes & Public \nPolicy Analysis\nT11\nSingle Organization Support\nT12\nFundraising & Fund Distribution\nT19\nSupport N.E.C.\nT20\nPrivate Grantmaking \nFoundations\nT21\nCorporate Foundations\nT22\nPrivate Independent Foundations\nT23\nPrivate Operating Foundations\nT30\nPublic Foundations\nT31\nCommunity Foundations\nT40\nVolunteerism Promotion\nT50\nPhilanthropy, Charity & \nVolunteerism Promotion\nT70\nFederated Giving Programs\nT90\nNamed Trusts N.E.C.\nT99\nPhilanthropy, Voluntarism & \nGrantmaking Foundations N.E.C.\nScience & Technology\nCode\nU01\nAlliances & Advocacy\nU02\nManagement & Technical \nAssistance\nU03\nProfessional Societies & \nAssociations\nU05\nResearch Institutes & Public \nPolicy Analysis\nU11\nSingle Organization Support\nU12\nFundraising & Fund Distribution\nU19\nSupport N.E.C.\nU20\nGeneral Science\nU21\nMarine Science & Oceanography\nU30\nPhysical & Earth Sciences\nU31\nAstronomy\nU33\nChemistry & Chemical \nEngineering\nU34\nMathematics\nU36\nGeology\nU40\nEngineering & Technology\nU41\nComputer Science\nU42\nEngineering\nU50\nBiological & Life Sciences \nResearch\nU99\nScience & Technology N.E.C.\nSocial Science\nCode\nV01\nAlliances & Advocacy\nV02\nManagement & Technical \nAssistance\nV03\nProfessional Societies & \nAssociations\nV05\nResearch Institutes & Public \nPolicy Analysis\nV11\nSingle Organization Support\nV12\nFund Raising & Fund Distribution\nV19\nSupport N.E.C.\nV20\nSocial Science\nV21\nAnthropology & Sociology\nV22\nEconomics\nV23\nBehavioral Science\nV24\nPolitical Science\nV25\nPopulation Studies\nV26\nLaw & Jurisprudence\nV30\nInterdisciplinary Research\nV31\nBlack Studies\nV32\nWomen’s Study\nV33\nEthnic Studies\nV34\nUrban Studies\nV35\nInternational Studies\nV36\nGerontology\nV37\nLabor Studies\nV99\nSocial Science N.E.C.\nPublic & Societal Benefit\nCode\nW01\nAlliances & Advocacy\nW02\nManagement & Technical \nAssistance\nW03\nProfessional Societies & \nAssociations\nW05\nResearch Institutes & Public \nPolicy Analysis\nW11\nSingle Organization Support\nW12\nFundraising & Fund Distribution\nW19\nSupport N.E.C.\nW20\nGovernment & Public \nAdministration\nW22\nPublic Finance, Taxation & \nMonetary Policy\nW24\nCitizen Participation\nW30\nMilitary & Veterans’ \nOrganizations\nW40\nPublic Transportation Systems\nW50\nTelecommunications\nW60\nFinancial Institutions\nW61\nCredit Unions\nW70\nLeadership Development\nW80\nPublic Utilities\nW90\nConsumer Protection\nW99\nPublic & Societal Benefit N.E.C.\nReligion-Related\nCode\nX01\nAlliances & Advocacy\nX02\nManagement & Technical \nAssistance\nX03\nProfessional Societies & \nAssociations\nX05\nResearch Institutes & Public \nPolicy Analysis\nX11\nSingle Organization Support\nX12\nFundraising & Fund Distribution\nX19\nSupport N.E.C.\nX20\nChristianity\nX21\nProtestant\nX22\nRoman Catholic\nX30\nJudaism\nX40\nIslam\nX50\nBuddhism\nX70\nHinduism\nX80\nReligious Media & \nCommunications\nX81\nReligious Film & Video\nX82\nReligious Television\nX83\nReligious Printing & Publishing\nX84\nReligious Radio\nX90\nInterfaith Coalitions\nX99\nReligion Related, N.E.C.\nMutual & Membership Benefit\nCode\nY01\nAlliances & Advocacy\nY02\nManagement & Technical \nAssistance\nY03\nProfessional Societies & \nAssociations\nY05\nResearch Institutes & Public \nPolicy Analysis\nY11\nSingle Organization Support\nY12\nFundraising & Fund Distribution\nY19\nSupport N.E.C.\nY20\nInsurance Providers\nY22\nLocal Benevolent Life Insurance \nAssociations\nY23\nMutual Insurance Companies & \nAssociations\nY24\nSupplemental Unemployment \nCompensation\nY25\nState-Sponsored Workers’ \nCompensation Reinsurance \nOrganizations\nY30\nPension & Retirement Funds\nY33\nTeachers’ Retirement Fund \nAssociations\nY34\nEmployee-Funded Pension \nTrusts\nY35\nMulti-Employer Pension Plans\nY40\nFraternal Societies\nY41\nFraternal Beneficiary Societies\nY42\nDomestic Fraternal Societies\nY43\nVoluntary Employees Beneficiary \nAssociations (Non-Government)\nY44\nVoluntary Employees Beneficiary \nAssociations (Government)\nY50\nCemeteries\nY99\nMutual & Membership Benefit \nN.E.C.\n-17-\n"],"string":"[\n \" \\nNote: The form, instructions, or publication you are looking for \\nbegins after this coversheet. \\nPlease review the updated information below. \\nUpdated Information on Signing Electronically Submitted Form 1024-A \\nAn applicant may satisfy the electronic signature requirement for an electronically submitted \\nForm 1024-A by including, in the PDF file it uploads as part of its application, a copy of the \\nhandwritten signature of the officer, director, trustee, or other authorized official whose name \\nis typed into Part IX of the Form 1024-A on Pay.gov. \\n \\nTo sign in this way, the signer should sign above their typewritten name on a copy of Part IX \\nof the completed application or on a separate sheet of paper that includes the same \\ninformation as in Part IX (name of signer, title or authority of signer, date, and penalties of \\nperjury statement as set out in Part IX). \\n\",\n \"Instructions for Form 1024-A\\n(January 2021)\\nApplication for Recognition of Exemption Under Section 501(c)(4) of the Internal \\nRevenue Code\\nDepartment of the Treasury\\nInternal Revenue Service\\nSection references are to the Internal Revenue \\nCode unless otherwise noted.\\nContents\\nPage\\nFuture Developments . . . . . . . . . . . . 1\\nHow To Get Forms and \\nPublications . . . . . . . . . . . . . . . 1\\nGeneral Instructions . . . . . . . . . . . . . 2\\nAnswers\\n. . . . . . . . . . . . . . . . . . . . 2\\nPurpose of Form . . . . . . . . . . . . . . . 3\\nWhat to File . . . . . . . . . . . . . . . . . . 3\\nWhen to File . . . . . . . . . . . . . . . . . . 3\\nHow to File\\n. . . . . . . . . . . . . . . . . . 3\\nFiling Assistance . . . . . . . . . . . . . . . 4\\nSignature Requirements . . . . . . . . . . 4\\nAuthorized Representative\\n. . . . . . . . 4\\nAfter You Submit Form 1024-A . . . . . . 4\\nPublic Inspection . . . . . . . . . . . . . . . 4\\nForeign Organizations\\n. . . . . . . . . . . 5\\nSpecific Instructions . . . . . . . . . . . . . 5\\nPart I\\n. . . . . . . . . . . . . . . . . . . . . . 6\\nPart II . . . . . . . . . . . . . . . . . . . . . . 7\\nPart III . . . . . . . . . . . . . . . . . . . . . . 8\\nPart IV\\n. . . . . . . . . . . . . . . . . . . . . 9\\nPart V . . . . . . . . . . . . . . . . . . . . . 10\\nPart VI\\n. . . . . . . . . . . . . . . . . . . . 12\\nPart VII . . . . . . . . . . . . . . . . . . . . 13\\nPart VIII . . . . . . . . . . . . . . . . . . . . 13\\nPart IX\\n. . . . . . . . . . . . . . . . . . . . 13\\nUpload Checklist . . . . . . . . . . . . . . 13\\nAppendix A: National Taxonomy of \\nExempt Entities (NTEE) \\nCodes\\n. . . . . . . . . . . . . . . . . 15\\nNote. Keep a copy of the completed Form \\n1024-A and all supporting documents for \\nyour permanent records.\\nFuture Developments\\nFor the latest information about \\ndevelopments related to Form 1024-A and \\nits instructions, such as legislation \\nenacted after they were published, go to \\nIRS.gov/Form1024A.\\nReminder\\nDon’t include social security numbers \\non publicly disclosed forms. Because \\nthe IRS is required to disclose approved \\nexemption applications and information \\nreturns, don't include social security \\nnumbers on this form. Documents subject \\nto disclosure include supporting \\ninformation filed with the form and \\ncorrespondence with the IRS about the \\nfiling.\\nPhone Help\\nIf you have questions and/or need help \\ncompleting Form 1024-A, please call \\n877-829-5500. This toll-free telephone \\nservice is available Monday through \\nFriday.\\nEmail Subscription\\nThe IRS provides a subscription-based \\nemail service for tax professionals and \\nrepresentatives of tax-exempt \\norganizations. The IRS sends subscribers \\nperiodic updates regarding exempt \\norganization tax law and regulations, \\navailable services, and other information. \\nTo subscribe, visit IRS.gov/Charities.\\nWhat’s New\\nOrganizations requesting recognition of \\ntax-exempt status under section 501(c)(4) \\nmust complete and submit their Form \\n1024-A application electronically \\n(including paying the correct user fee) \\nusing Pay.gov.\\nHow To Get Forms and \\nPublications\\nInternet. You can access the IRS website \\n24 hours a day, 7 days a week, at IRS.gov \\nto do the following.\\n• Download forms, instructions, and \\npublications.\\n• Order IRS products online.\\n• Research your tax questions online.\\n• Search publications by topic or \\nkeyword.\\n• Use the online Internal Revenue Code, \\nregulations, or other official guidance.\\n• View Internal Revenue Bulletins (IRBs) \\npublished since 1995.\\n• Sign up at IRS.gov/Charities to receive \\nlocal and national tax news by email.\\nTax forms and publications. You can \\ndownload or print all of the forms and \\npublications you may need at IRS.gov/\\nFormsPubs. Otherwise, you can go to \\nIRS.gov/OrderForms to place an order \\nand have forms mailed to you. You should \\nreceive your order within 10 business \\ndays.\\nOverview of Organizations \\nDescribed in Section \\n501(c)(4)\\nHow To Request Recognition of \\nTax-Exempt Status Under \\nSection 501(c)(4)\\nIf you aren’t organized for profit and will be \\noperated primarily to promote social \\nwelfare to benefit the community, you may \\nqualify for exemption under section\\n501(c)(4).\\nA local association of employees may \\nqualify for exemption under section\\n501(c)(4) if (1) membership is limited to \\nthe employees of a designated person or \\npersons in a particular municipality, and \\n(2) the net earnings of the association are \\ndevoted exclusively to charitable, \\neducational, or recreational purposes.\\nNotice requirement. Every new section \\n501(c)(4) organization must use Form \\n8976, Notice of Intent to Operate Under \\nSection 501(c)(4), to provide notice to the \\nInternal Revenue Service. You must file \\nForm 8976 within 60 days of formation. \\nProviding notice on Form 8976 is not a \\ndetermination that the IRS recognizes you \\nas exempt under section 501(c)(4).\\nOptional application for recognition of \\nexemption. You may (but are not \\nrequired to) file Form 1024-A, Application \\nfor Recognition of Exemption under \\nSection 501(c)(4), to apply for recognition \\nof exemption from federal income tax \\nunder section 501(c)(4).\\nHowever, to have your tax-exempt \\nstatus reinstated after your tax-exempt \\nstatus was automatically revoked for \\nfailure to file a return or notice for 3 \\nconsecutive years, you must apply to have \\nyour tax-exempt status reinstated, even if \\nyou had not previously chosen to apply for \\nrecognition of exemption.\\nSubmitting Form 1024-A does not \\nsatisfy your requirement to file \\nForm 8976.\\nRequirements for Tax-Exempt \\nStatus Under Section 501(c)(4)\\nTo qualify for exemption under section \\n501(c)(4), no part of your net earnings can \\ninure to the benefit of any private \\nshareholder or individual. If you provide an \\nexcess benefit to certain persons, an \\nexcise tax may be imposed.\\nCAUTION\\n!\\nDec 29, 2020\\nCat. No. 69752X\\n\",\n \"Examples. Types of organizations \\nthat are considered to be social welfare \\norganizations are civic associations and \\nvolunteer fire companies.\\nNonprofit operation. You must submit \\nevidence that you are organized and will \\nbe operated on a nonprofit basis. \\nHowever, such evidence, including the \\nfact that you are organized under a state \\nlaw relating to nonprofit corporations, \\nwon't in itself establish a social welfare \\npurpose.\\nSocial welfare. To establish that you are \\noperated primarily to promote social \\nwelfare, your application must show you \\nwill operate primarily to further the \\ncommon good and general welfare of the \\npeople of the community, such as by \\nbringing about civic betterment and social \\nimprovements.\\nExamples. An organization that \\nrestricts the use of its facilities to \\nemployees of selected corporations and \\ntheir guests is primarily benefiting a \\nprivate group rather than the community. It \\ntherefore doesn't qualify as a section \\n501(c)(4) organization. Similarly, an \\norganization formed to represent \\nmember-tenants of an apartment complex \\ndoesn't qualify, since its activities benefit \\nthe member-tenants and not all tenants in \\nthe community. However, an organization \\nformed to promote the legal rights of all \\ntenants in a particular community may \\nqualify under section 501(c)(4) as a social \\nwelfare organization.\\nPolitical activity. Promoting social \\nwelfare doesn't include direct or indirect \\nparticipation or intervention in political \\ncampaigns on behalf of or in opposition to \\nany candidate for public office. However, if \\nyour application demonstrates you are \\norganized primarily to promote social \\nwelfare, you can obtain exemption even if \\nyou participate legally in some political \\nactivity on behalf of or in opposition to \\ncandidates for public office.\\nSocial or recreational activity. If social \\nactivities will be your primary purpose, you \\nshouldn't file an application for exemption \\nas a social welfare organization. However, \\nyou may qualify for exemption as a social \\nclub described in section 501(c)(7). See \\nPublication 557, Tax-Exempt Status for \\nYour Organization.\\nRetirement benefit program. An \\norganization established by its members \\nwith its primary activity providing \\nsupplemental retirement benefits to its \\nmembers or death benefits to their \\nbeneficiaries doesn't qualify as an exempt \\nsocial welfare organization. It may qualify \\nunder another paragraph of section 501(c) \\ndepending on all the facts.\\nHowever, a nonprofit association that is \\nestablished, maintained, and funded by a \\nlocal government to provide the only \\nretirement benefits to a class of \\nemployees may qualify as a social welfare \\norganization under section 501(c)(4).\\nTax treatment of donations. \\nContributions to civic leagues or other \\nsection 501(c)(4) organizations generally \\naren't deductible as charitable \\ncontributions for federal income tax \\npurposes. They may be deductible as \\ntrade or business expenses, if ordinary \\nand necessary in the conduct of the \\ntaxpayer's business and not used for \\npolitical or legislative activities. Donations \\nto volunteer fire companies are deductible \\non the donor's federal income tax return, \\nbut only if made for exclusively public \\npurposes.\\nFor more information on social welfare \\norganizations, see Life Cycle of a Social \\nWelfare Organization.\\nSpecific Organizations\\nVolunteer fire companies and \\nhomeowners’ associations should include \\nspecific information in their applications to \\nsupport their requests for recognition of \\nexemption under section 501(c)(4).\\nVolunteer fire companies. If you wish to \\nobtain exemption as a volunteer fire \\ncompany or similar organization, you \\nshould submit evidence that your \\nmembers are actively engaged in \\nfirefighting and similar disaster assistance, \\nwhether you actually own the firefighting \\nequipment, and whether you provide any \\nassistance for your members, such as \\ndeath and medical benefits in case of \\ninjury to them. If you don’t have an \\nindependent social purpose, such as \\nproviding recreational facilities for \\nmembers, you may be exempt under \\nsection 501(c)(3). In this event, you may \\nwant to file Form 1023 or Form 1023-EZ, if \\neligible.\\nHomeowners' associations. A \\nmembership organization formed by a real \\nestate developer to own and maintain \\ncommon green areas, streets, and \\nsidewalks and to enforce covenants to \\npreserve the appearance of the \\ndevelopment should show that it is \\noperated for the benefit of all the residents \\nof the community. The term community \\ngenerally refers to a geographical unit \\nrecognizable as a governmental \\nsubdivision, unit, or district thereof. \\nWhether a particular association meets \\nthe requirement of benefiting a community \\ndepends on the facts and circumstances \\nof each case. Even if an area represented \\nby an association isn't a community, the \\nassociation can still qualify for exemption if \\nits activities benefit a community.\\nThe association should show that \\nareas such as roadways and park land \\nthat it owns and maintains are open to the \\ngeneral public and not just its own \\nmembers. It also must show that it doesn't \\nengage in exterior maintenance of private \\nhomes.\\nA homeowners' association that isn't \\nexempt under section 501(c)(4) and that is \\na condominium management association, \\na residential real estate management \\nassociation, or a timeshare association \\ngenerally can elect under the provisions of \\nsection 528 to receive certain tax benefits \\nthat, in effect, permit it to exclude its \\nexempt function income from its gross \\nincome. To elect these benefits, file a \\nproperly completed and timely filed \\n(including extensions) Form 1120-H, U.S. \\nIncome Tax Return for Homeowners \\nAssociations, instead of Form 1024-A.\\nGeneral Instructions\\nSocial security number. Don't enter \\nsocial security numbers on this form or \\nany attachments because the IRS is \\nrequired to disclose approved exemption \\napplications and information returns. \\nDocuments subject to disclosure include \\nsupporting information filed with the form \\nand correspondence with the IRS related \\nto the application.\\n“You” and “us.” Throughout these \\ninstructions and Form 1024-A, the terms \\n“you” and “your” refer to the organization \\nthat is applying for tax-exempt status. The \\nterms “us” and “we” refer to the IRS.\\nAnswers\\nForm 1024-A asks you to answer a series \\nof questions and provide information to \\nassist us in determining if you meet the \\nrequirements for tax exemption under \\nsection 501(c)(4). Answer questions \\ncompletely. If you believe you previously \\nanswered the question, you may refer to \\nyour previous answer.\\nYour answers must provide \\nsufficient detail about your past, \\npresent, and planned activities to \\ndemonstrate that you’re described in \\nsection 501(c)(4). We won’t be able to \\nrecognize you as tax exempt based on a \\nmission statement unless you also \\ndescribe the activities that further \\naccomplish your mission. We need to \\nunderstand the specific activities you \\nundertake to accomplish your section \\n501(c)(4) exempt purpose(s).\\nFinancial data Financial data, whether \\nbudgets or actual, should be consistent \\nwith other information presented in your \\napplication. Budgeted financial data \\nshould be prepared based on your current \\nplans. We recognize that your actual \\nfinancial results may vary from the \\nbudgeted amounts.\\nPast, present, and planned activities. \\nMany items on Form 1024-A are written in \\nthe present tense; however, base your \\nCAUTION\\n!\\n-2-\\nInstructions for Form 1024-A\\n\",\n \"answers on your past, present, and \\nplanned activities.\\nLanguage and currency requirements. \\nComplete Form 1024-A and attachments \\nin English. Provide an English translation if \\nyour organizational document, bylaws, or \\nany other attachments are in any other \\nlanguage.\\nReport financial information in U.S. \\ndollars (specify the conversion rate used). \\nCombine amounts from within and outside \\nthe U.S. and report the totals on the \\nfinancial statements.\\nPurpose of Form\\nCompleted Form 1024-A required to \\napply for recognition of section\\n501(c)(4) exemption. Use Form 1024-A \\nto apply for recognition of exemption from \\nfederal income tax under section\\n501(c)(4). If approved, we’ll issue a \\ndetermination letter that describes your \\ntax-exempt status and your qualification to \\nreceive tax-deductible charitable \\ncontributions.\\nSection 501(c)(4) organizations aren’t \\nrequired to file Form 1024-A to be \\ntax-exempt, except as described below. \\nHowever, organizations may wish to file \\nForm 1024-A to receive a determination \\nletter of IRS recognition of their section \\n501(c)(4) status in order to obtain certain \\nincidental benefits such as:\\n• Public recognition of tax-exempt status,\\n• Possible exemption from certain state \\ntaxes,\\n• Advance assurance to donors of \\ndeductibility of contributions (in certain \\ncases), and\\n• Nonprofit mailing privileges, etc.\\nMost organizations operating \\nunder section 501(c)(4) are \\nrequired to notify the IRS that they \\nare operating under section 501(c)(4) \\nwithin 60 days of formation by filing Form \\n8976 (see Rev. Proc. 2016-41, 2016-30 \\nI.R.B. 165 at IRS.gov/irb/\\n2016-30_IRB#RP-2016-41). This \\nrequirement isn’t met by submitting Form \\n1024-A.\\nTax benefits for certain \\nhomeowners’ associations under \\nsection 528 are available to \\norganizations that aren’t exempt from \\nfederal income tax. To elect these \\nbenefits, file a properly completed and \\ntimely filed (including extensions) Form \\n1120-H, U.S. Income Tax Return for \\nHomeowners Associations, instead of \\nForm 1024-A.\\nGroup Exemption\\nDon't use Form 1024-A to apply for a \\ngroup exemption. We may issue a group \\nexemption to a central organization \\nrecognizing, on a group basis, the \\nTIP\\nTIP\\nexemption of subordinate organizations \\non whose behalf the central organization \\nhas applied. See Pub. 557 for information \\non how to apply for a group exemption.\\nLeaving a group exemption. A \\nsubordinate organization under a group \\nexemption can use Form 1024-A to leave \\nthe group and obtain individual exemption. \\nIf you’re a subordinate organization and \\nwish to leave a group, you should notify \\nyour parent organization of your intent to \\nleave the group ruling before filing Form \\n1024-A.\\nApplication for Reinstatement \\nof Exempt Status and \\nRetroactive Reinstatement\\nTo have your tax-exempt status reinstated \\nafter your your tax-exempt status was \\nautomatically revoked for failure to file a \\nreturn or notice for 3 consecutive years, \\nyou must apply to have your tax-exempt \\nstatus reinstated. You must complete and \\nsubmit Form 1024-A and pay the \\nappropriate user fee, even if you did not \\npreviously choose to apply for recognition \\nof exemption.\\nIf your application is approved, your \\ndate of reinstatement will generally be the \\nfiling date of the application, unless you \\nqualify for reinstatement of exemption \\nretroactive to your date of automatic \\nrevocation. See Rev. Proc. 2014-11, \\n2014-03 I.R.B. 411 for details, including \\nadditional requirements for retroactive \\nreinstatement.\\nRequesting Expedited Review\\nWe generally review applications for \\nexemption in the order we receive them. \\nWe only expedite processing of an \\napplication where a written request \\npresents a compelling reason for \\nprocessing the application ahead of \\nothers. This does not mean your \\napplication will be immediately approved \\nor denied. Circumstances generally \\nwarranting expedited processing include \\nthe following.\\n• A grant to the applicant is pending, and \\nthe failure to secure the grant may have an \\nadverse impact on the organization's \\nability to continue operations.\\n• The purpose of the newly created \\norganization is to provide disaster relief to \\nvictims of emergencies such as floods and \\nhurricanes.\\n• An IRS error has caused delays in \\nreview of the application.\\nUser Fee\\nThe law requires payment of a user fee \\nwith each application. You must pay this \\nfee through Pay.gov when you file Form \\n1024-A.\\nPayments can be made directly from \\nyour bank account or by credit or debit \\ncard. You won't be able to submit Form \\n1024-A without paying the correct fee.\\nUser fee amounts are listed in Rev. \\nProc. 2020-5, updated annually. For the \\ncurrent Form 1024-A user fee, go to Rev. \\nProc. 2020-5, 2020-1 I.R.B. 241, at \\nIRS.gov/Charities-Non-Profits/User-Fees-\\nfor-Tax-Exempt-and-Government-Entities- \\nDivision. You can also call 877-829-5500.\\nWhat to File\\nAll applicants must complete Parts I \\nthrough IX of Form 1024-A plus any \\nrequired attachments.\\nAttachments to Form 1024-A\\nA complete application will include one or \\nmore documents in addition to Form \\n1024-A.\\nPay.gov can accommodate only one \\nuploaded file. Before submitting Form \\n1024-A, consolidate your attachments into \\na single PDF file. Combine your \\nattachments in the following order.\\n• Organizing document (required).\\n• Amendments to your organizing \\ndocument in chronological order (required \\nif applicable).\\n• Bylaws or other rules of operation and \\namendments (if adopted).\\n• Form 2848, Power of Attorney and \\nDeclaration of Representative (if \\napplicable).\\n• Form 8821, Tax Information \\nAuthorization (if applicable).\\n• Supplemental responses (if your \\nresponse won't fit in the provided text \\nfield) and any additional\\ninformation you want to provide to support \\nyour request (optional).\\n• Expedite request (optional).\\nPut your name and EIN on each page \\nof your supplemental response and \\nidentify the part and line number to which \\nthe information relates.\\nWhen to File\\nGenerally, if you file Form 1024-A within \\n27 months after the month in which you \\nwere legally formed, and we approve your \\napplication, the effective date of \\nrecognition of your exempt status will be \\nyour legal date of formation.\\nIf you otherwise meet the requirements \\nfor tax-exempt status but don’t meet the \\nrequirements for recognition from your \\ndate of formation, the effective date of \\nrecognition of your exempt status will be \\nthe date you submitted Form 1024-A\\nHow to File\\nAs of January 4, 2021, the IRS requires \\nthat Form 1024-A applications for \\nrecognition of exemption be submitted \\nelectronically online at Pay.gov. The IRS \\nwill provide a 90-day grace period during \\nwhich it will continue to accept paper \\nInstructions for Form 1024-A\\n-3-\\n\",\n \"versions of Form 1024-A. To submit Form \\n1024-A, you must:\\n1.\\nRegister for an account on \\nPay.gov.\\n2.\\nEnter “1024-A” or “1024” in the \\nsearch box and select Form 1024-A.\\n3.\\nComplete the form.\\nFiling Assistance\\nFor help in completing this form or general \\nquestions relating to an exempt \\norganization, you may access information \\non our website at IRS.gov/EO.\\nYou may find the following publication \\navailable on IRS.gov helpful:\\n• Pub. 557, Tax-Exempt Status for Your \\nOrganization.\\n• Pub. 598, Tax on Unrelated Business \\nIncome of Exempt Organizations.\\n• Pub. 3079, Tax-Exempt Organizations \\nand Gaming.\\n• Pub. 4221-NC, Compliance Guide for \\nTax Exempt Organizations (other than \\n501(c)(3) Public Charities and Private \\nFoundation).\\nSignature Requirements\\nAn officer, director, trustee, or other official \\nwho is authorized to sign for the \\norganization must digitally sign Form \\n1024-A at the end of Part IX. The \\nsignature must be accompanied by the \\ntitle or authority of the signer and the date.\\nAuthorized Representative\\nForm 2848. Upload a completed Form \\n2848 if you want to authorize a \\nrepresentative to represent you regarding \\nyour application. An individual authorized \\nby Form 2848 may not sign the application \\nunless that person is also an officer, \\ndirector, trustee, or other official who is \\nauthorized to sign the application.\\nA Centralized Authorization File \\n(CAF) number isn’t required to be \\nlisted on Form 2848.\\nForm 8821. Upload a completed Form \\n8821 if you want to authorize us to discuss \\nyour application with the person you have \\nappointed on that form.\\nForm 8821 doesn’t authorize your \\nappointee to advocate your position with \\nrespect to the federal tax laws; to execute \\nwaivers, consents, or closing agreements; \\nor to otherwise represent you before the \\nIRS. If you want to authorize an individual \\nto represent you, use Form 2848.\\nAfter You Submit Form \\n1024-A\\nUnless we approve a request for \\nexpedited processing, we’ll assign and \\nwork your application in the order we \\nreceived it.\\nTIP\\nNo additional information needed. If \\nour review shows that you meet the \\nrequirements for tax-exempt status under \\nsection 501(c)(4), we’ll send you a \\ndetermination letter stating that you’re \\nexempt under section 501(c)(4).\\nAdditional information needed. If we \\ncan’t make a determination without more \\ninformation, we’ll write or call you. \\nExamples of the types of questions you \\nmay be asked are available at IRS.gov/\\ncharities-non-profits/charitable-\\norganizations/exempt-organization-\\nsample-questions . If the additional \\ninformation you provide shows that you \\nmeet the requirements for exemption, we’ll \\nsend you a determination letter stating that \\nyou’re exempt under section 501(c)(4). If \\nwe determine that you don’t qualify for \\nexemption, we’ll send you a letter that \\nexplains our position and your appeal \\nrights.\\nAnnual Return or Notice While \\nYour Application Is Pending\\nUnless you qualify for an exception from \\nthe requirement to file an annual return or \\nnotice, your filing obligations began as \\nsoon as you were formed. If you have an \\nannual information return or tax return due \\nwhile your Form 1024-A is pending, \\ncomplete the return checking the \\n“Application Pending” box in the heading, \\nItem B, and submit the return as indicated \\nin those instructions.\\nIf you’re eligible to file a Form 990-N, \\ne-Postcard, call 877-829-5500 and \\nrequest to be set up to allow filing of Form \\n990-N (note, it takes the IRS up to 6 \\nweeks to update its records before you \\ncan file your Form 990-N).\\nYou can find information on return filing \\nrequirements and exceptions in Pubs. 557 \\nand 598 and in the instructions to the \\nannual returns listed in Figure 1.\\nYou may also be required to file \\nother returns, such as \\nemployment tax returns or benefit \\nplan returns, which aren't discussed here.\\nIf a Form 990-series return is due \\nwhile your application is pending, \\ncomplete and submit the return \\naccording to Form 990-series form's \\ninstructions.\\nPublic Inspection\\nInformation available for public in-\\nspection. If we approve exempt status \\nunder section 501(c)(4), status, the \\ninformation that will be open for public \\ninspection includes the following.\\n• Your complete Form 1024-A and any \\nsupporting documents.\\nTIP\\nCAUTION\\n!\\n• All correspondence between you and \\nthe IRS concerning Form 1024-A, \\nincluding Form 2848.\\n• Your determination letter.\\n• Annual information returns (Form 990, \\n990-EZ, or 990-N) including schedules, \\nexcept for the names and addresses of \\ncontributors and other identifying \\ninformation about contributors.\\nInformation not available for public in-\\nspection. The following items won’t be \\nopen for public inspection.\\n• Any information relating to a trade \\nsecret, patent, style of work, or apparatus \\nthat, if released, would adversely affect \\nyou (we must approve withholding this \\ninformation).\\n• Any other information that would \\nadversely affect national defense (we \\nmust approve withholding this \\ninformation).\\n• User fee payment information.\\n• Contributors’ names and addresses \\nand other identifying information about \\ncontributors included with Form 990 or \\n990-EZ.\\nWhen applying for tax-exempt status, \\nyou must clearly identify any information \\nthat isn’t open to public inspection by \\nmarking it as “NOT SUBJECT TO PUBLIC \\nINSPECTION” and include an explanation \\nof why you’re asking for the information to \\nbe withheld. We will decide whether to \\nwithhold the identified information from \\npublic inspection.\\nMaking documents available for public \\ninspection. Both the organization and \\nthe IRS must make the information that is \\nsubject to disclosure available for public \\ninspection. The public may request a copy \\nof the information available for public \\ninspection from us by submitting Form \\n4506-A. The public may also request \\ninspection of the information or a copy of \\nthe information directly from you.\\nYou may post the documents required \\nto be available for public inspection on \\nyour own website. Information returns and \\nyour exemption application materials must \\nbe posted exactly as filed with the IRS. \\nYou may only delete the information that \\nisn't open for public inspection.\\nIf you post the documents on your \\nwebsite, you can give any person \\nrequesting copies the website where the \\ndocuments may be found, but you don’t \\nneed to provide copies of the information. \\nHowever, even if these documents are \\nposted on your website, you must still \\nallow public inspection without charge at \\nyour main office during regular business \\nhours.\\nDocuments aren't considered available \\nfor public inspection on a website if the \\notherwise disclosable information is edited \\nor subject to editing by a third party when \\n-4-\\nInstructions for Form 1024-A\\n\",\n \"posted. To date, the IRS hasn’t approved \\nany third-party websites for posting.\\nSee Pub. 557 for additional information \\non public inspection requirements.\\nFigure 1. 990 Series Forms filed \\nby Exempt Organizations\\nType of Annual Return Who Should File\\nForm 990, Return of \\nOrganization Exempt\\n from Income Tax\\nSection 501(c)(4) \\norganizations\\nForm 990-EZ, Short \\nForm Return of\\n Organization Exempt \\nfrom Income Tax\\nSection 501(c)(4) \\norganizations whose \\ngross receipts during \\nthe year were less\\n than $200,000 and \\ntotal assets at the \\nend of the year were \\nless than $500,000\\nForm 990-T, Exempt \\nOrganization\\n Business Income Tax \\nReturn\\nSection 501(c)(4) \\norganizations that have\\n gross unrelated \\nbusiness income of\\n $1,000 or more\\nForm 990-N Electronic \\nNotice (e-Postcard)\\n for Tax-Exempt \\nOrganizations Not\\n Required to File Form \\n990 or Form 990-EZ\\nSection 501(c)(4) \\norganizations with\\n gross receipts of \\n$50,000 or less can\\n file a Form 990-N if \\nthey choose not to\\n file a Form 990 or Form \\n990-EZ instead\\nForeign Organizations\\nForeign organizations are those that were \\ncreated in countries other than the U.S., its \\nterritories, or its possessions. Foreign \\norganizations may apply for tax-exempt \\nstatus on income earned in the U.S. in the \\nsame way that domestic organizations \\napply for exempt status. See Language \\nand currency requirements, earlier.\\nAnnual returns for foreign organiza-\\ntions. A foreign organization that obtains \\nexemption must file an information return \\nannually (Form 990 or Form 990-EZ). \\nHowever, a foreign organization may file \\nForm 990-N (e-Postcard) instead of Form \\n990 or Form 990-EZ when its gross \\nreceipts from U.S. source income are \\nnormally $50,000 or less and it hasn't \\nconducted significant activity in the U.S. \\nSee the Instructions for Form 990 and \\nForm 990-EZ for further information. A \\nforeign organization that is subject to \\nunrelated business income tax must file \\nForm 990-T.\\nOrganizations Created in U.S. \\nTerritories and Possessions\\nOrganizations created in possessions and \\nterritories of the U.S. are generally treated \\nas domestic organizations. If you were \\ncreated in a U. S. possession or territory, \\nyou must complete all required parts of \\nForm 1024-A to apply for recognition of \\nexempt status under section 501(c)(4).\\nAnnual filing requirements for an \\norganization created in a U.S. territory or \\npossession are similar to those outlined \\nabove for foreign organizations (see \\nRevenue Procedure 2011-15).\\nSpecific Instructions\\nInstructions for Form 1024-A\\n-5-\\n\",\n \"Part I\\nPart I, Line\\nPart I, Identification of Applicant\\n1\\nEnter your complete name exactly as it appears in your organizing document, including amendments.\\n2\\nIf you have an \\\"in care of\\\" name, enter it here; otherwise, leave this space blank.\\n3–9\\nEnter your complete address where all correspondence will be sent. If mail isn't delivered to your street address and you have a P.O. Box, list \\nyour P.O. Box information instead of your street address. For a foreign address, enter your province or state and foreign postal code where \\nindicated.\\n10\\nEmployer Identification Number. You must have your own EIN. Enter the 9-digit EIN the IRS assigned to you. If you don't have an EIN, you \\nmust apply for one before submitting your application. You can find out how to apply for an EIN by visiting IRS.gov and searching for “apply for \\nan EIN.” You may apply for an EIN online or by fax or mail. International applicants may call 267-941-1099 (toll call). \\n \\nTIP Don't apply for an EIN more than once. If you’re unsure of your EIN or whether you have one, call 877-829-5500 for assistance.\\n \\nCAUTION! Don’t use the EIN of a related or other organization.\\n11\\nMonth Tax Year Ends. Select the month your tax year (annual accounting period) ends. Your tax year is the 12-month period on which your \\nannual financial records are based.\\n \\nTIP Check your bylaws or other rules of operation for consistency with the tax year you enter here.\\n12\\nPerson to Contact. Enter the name and title of the person you want us to contact if we need more information. The person to contact may be \\nan officer, director, trustee, or other individual who is permitted to speak with us according to your bylaws or other rules of operation. Your \\nperson to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom \\nyou’re submitting a completed Form 2848 with Form 1024-A.\\n13\\nProvide a daytime telephone number for the contact listed on Line 12.\\n14\\nYou may provide a fax number for the contact listed on Line 12.\\n15\\nPay.gov will populate this field with the current user fee for filing Form 1024-A.\\n16\\nIf you have a website, enter its complete web address. Also, list any websites maintained on your behalf. The information on your website \\nshould be consistent with the information in your Form 1024-A.\\n17\\nOfficers, directors, and trustees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use \\nthe organization's address for mailing. If you have more than five, check the box provided to add more officer, director, and/or trustee \\ninformation.\\n \\nThe person who is signing Form 1024-A must be listed within the first five entries of Line 17.\\n-6-\\nInstructions for Form 1024-A\\n\",\n \"Part II\\nPart II, Line\\nPart II. Organizational Structure\\nYou must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(4). Sole \\nproprietorships, partnerships, or loosely affiliated groups of individuals aren't eligible.\\n1\\nType of organization and copy of organizing document. Select your type of organization and, before submitting the form, upload a copy of \\nyour organizing document (including any amendments) as part of the required attachment.\\n \\nCorporation. A corporation is an entity organized under a federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan \\nnative government\\n \\nCopy of organizing document (articles of incorporation and any amendments). A corporation's organizing document is its articles of \\nincorporation. \\n \\nIf you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your \\narticles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an \\nexact copy of what is on file with your state. \\n \\nIf you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official, \\nyou may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise \\nreproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of \\nthe articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently \\ngovern yourself.\\n \\nLimited Liability Company. A limited liability company (LLC) that files its own exemption application is treated as a corporation rather than a \\npartnership. \\n \\nCopy of organizing document (articles of organization and operating agreement (if adopted) and any amendments). Instead of \\narticles of incorporation, an LLC's organizing document is its state-approved articles of organization. If it has adopted an operating agreement, \\nthen this document is also part of its organizing document. \\n \\nIf you formed under state statute, your articles of organization (and any amendments) must show certification of filing. This means your articles \\nshow evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact \\ncopy of what is on file with your state. \\n \\nIf you don't have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official, \\nyou may submit a substitute copy of your articles of organization. This substitute copy may be handwritten, typed, printed, or otherwise \\nreproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of \\nthe articles of organization and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently \\ngovern yourself.\\n \\nTIP If you’re an LLC and want to be treated as a disregarded entity by a tax-exempt member, don’t file an exemption application. \\n \\nUnincorporated Association. An unincorporated association formed under state law must have at least two members who have signed a \\nwritten document that creates an entity with a specifically defined purpose. \\n \\nCopy of organizing document (articles of association or constitution and any amendments). Your organizing document must include \\nthe name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals. \\n \\nIf your copy doesn't contain the proper signatures and date of adoption, you may submit a written declaration that states your copy is a \\ncomplete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date of adoption.\\n \\nTIP Bylaws may be considered an organizing document only if they include the required elements listed above.\\n \\nTrust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be \\nfunded with property, such as money, real estate, or personal property.\\n \\nCopy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any \\namendments) must be signed by at least one trustee. \\n \\nIf your trust agreement copy isn’t signed, you may submit a written declaration that states your copy is a complete and accurate copy of the \\nsigned and dated original. Your declaration should clearly indicate the original date that it was signed. \\n \\nFor trusts created by a will, include a copy of the death certificate or a statement indicating the date of death, and a copy of the relevant \\nportions of the will.\\n \\nCAUTION! If your trust agreement continues to provide for distributions for non-charitable interests, you won’t qualify for tax-exempt status.\\nInstructions for Form 1024-A\\n-7-\\n\",\n \"Part II, Line\\nPart II. Organizational Structure\\n2\\nFormation date. The date you enter should be consistent with your organizing document.\\n• If you’re a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority. \\n• If you're an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document. \\n• If you're an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two \\nindividuals. \\n• If you’re a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any \\nnon-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date \\nany non-charitable interests expired.\\n3\\nState of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you \\nwere incorporated or otherwise formed. This may not be the place in which you’re physically located. For example, if you’re physically located \\nin New York, but incorporated under Massachusetts law, enter Massachusetts. \\n \\nFor purposes of completing this application, you’re formed under the laws of a foreign country if you aren't formed under the laws of the U.S., \\nits territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.\\n4\\nBylaws are generally the internal rules and regulations of an organization. If you have bylaws, upload a current copy (including any \\namendments). Bylaws don't need to be signed unless they are your organizing document as described in the instructions for Line 1 above.\\nPart III\\nPart III, Line \\nPart III. Your Activities\\nREMINDER Answer all questions in this part as they pertain to your past, present, and planned activities.\\n1\\nDescribe completely and in detail your past, present, and planned activities. Your narrative description of activities should be thorough and \\naccurate because we determine whether you qualify for 501(c)(4) exempt status based on the information in your application. \\n \\nFor each past, present, or planned activity, include information that answers the following questions: \\n• What is the activity? \\n• Who conducts the activity? \\n• What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%) \\n• How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocated to this activity? \\n• How does the activity further your exempt purposes?\\n2\\nNational Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally \\ndescribe a type of organization. Enter the code from the list of NTEE codes, located in the Appendix A, that best describes you. For more \\ninformation and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban \\nInstitute, NCCS website at nccs.urban.org. \\n \\nTIP NTEE codes are also used for purposes other than identification of organizations described in section 501(c)(4). Therefore, all codes in \\nthe list don’t necessarily correspond to a section 501(c)(4) purpose. \\n3\\nDescribe any money or time (whether volunteer or paid) you spent or will spend attempting to influence the selection, nomination, election, or \\nappointment of any person to any federal, state, or local public office or to an office in a political organization.\\n4\\nIf you (including any predecessor organization) lost your section 501(c)(3) status due to carrying on propaganda or otherwise attempting to \\ninfluence legislation or due to participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public \\noffice, then you will not be treated as an organization described in section 501(c)(4). This rule will not apply if you were a church or \\nchurch-affiliated organization described in section 501(h)(5) in the tax year immediately preceding the tax year in which section 501(c)(3) \\nstatus was lost.\\n5\\nYou are a successor to another organization if you:\\n• Took or will take over activities previously conducted by another organization,\\n• Took or will take over 25% or more of the fair market value of the net assets of another organization, or\\n• Were established upon the conversion of an organization from for-profit to nonprofit status.\\n5a\\nA for-profit organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It \\nincludes sole proprietorships, corporations, and other entities that provide for ownership interests.\\n7\\nIndicate if you distribute, or plan to distribute, any of your property or funds (such as a distribution of profits) to your shareholders or members\\n8\\nA relationship between you and the recipient organization includes the following situations. \\n• You control the recipient organization, or it controls you through common officers, directors, or trustees, or through authority to approve \\nbudgets or expenditures.\\n• You and the recipient organization were created at approximately the same time and by the same persons.\\n• You and the recipient organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities.\\n• Persons who exercise substantial influence over you also exercise substantial influence over the recipient organization.\\n8a\\nAnswer “Yes” if you make grants, loans, or other distributions (such as goods) to a foreign organization.\\n8e-g\\nThe Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions \\nbased on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive \\nOrders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are \\nprohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated \\nNationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at \\ntreasury.gov/ofac.\\n9\\nA foreign country is a country other than the U.S., its territories and possessions, and the District of Columbia.\\n-8-\\nInstructions for Form 1024-A\\n\",\n \"Part III, Line \\nPart III. Your Activities\\n9a-c\\nThe Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions \\nbased on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive \\nOrders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are \\nprohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated \\nNationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at \\ntreasury.gov/ofac.\\n10\\nAnswer “Yes” if you are a membership organization formed to own and maintain common green areas, streets, and sidewalks and to enforce \\ncovenants to preserve the appearance of a development.\\n11\\nAnswer “Yes” if your membership is limited to employees of a designated person or persons in a particular municipality and your net earnings \\nwill be devoted exclusively to charitable, educational, or recreational purposes.\\nPart IV\\nPart IV, Line\\nPart IV. Compensation and Other Financial Arrangements\\n1\\nAnswer “Yes” if you do or will pay compensation to your officers, directors, trustees, employees, members, or independent contractors.\\n1a\\nA conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit \\npersonally from a decision he or she could make. Adoption of a conflict of interest policy is not required to obtain tax-exempt status. However, \\nby adopting a policy, you will be choosing to put in place procedures that will help you avoid the possibility that those in positions of authority \\nmay receive an inappropriate benefit.\\n \\nReasonable compensation is the amount that would ordinarily be paid for like services by like organizations under like circumstances as of the \\ndate the compensation arrangement is made. Establishing and documenting reasonable compensation is important because excessive \\ncompensation may result in excise taxes on both the individual and you. In addition, excessive compensation may jeopardize your tax-exempt \\nstatus.\\n1b\\nA fixed payment means a payment that is either a set dollar amount or fixed through a specific formula where the amount doesn’t depend on \\ndiscretion. For example, a base salary of $200,000 that is adjusted annually based on the increase in the Consumer Price Index is a fixed \\npayment.\\n \\nA nonfixed payment means a payment that depends on discretion. For example, a bonus of up to $100,000 that is based on an evaluation of \\nperformance by the governing board is a nonfixed payment because the governing body has discretion over whether the bonus is paid and the \\namount of the bonus.\\n2\\nDon’t include purchases or sales of goods and services in your normal course of operations that are available to the general public under \\nsimilar terms and conditions. Answer “Yes” if any of your officers, directors, or trustees:\\n• Is an officer, director, or trustee in another organization to which you will purchase or sell goods, services, or assets from or to; or \\n• Possesses more than 35% ownership interest in any organization to which you will purchase or sell goods, services, or assets from or to.\\n \\nAn arm’s length standard exists where the parties have an adverse (or opposing) interest. For example, a seller wants to sell his goods at the \\nhighest possible price, while a buyer wants to buy at the lowest possible price. These are adverse interests. \\n \\nIn negotiating with a person, an adverse interest is assumed if that person is otherwise unrelated to you in the sense of not being in a position \\nto exercise substantial influence over you or your affairs. If the person is in a position to exercise substantial influence over your affairs, then an \\narm’s length standard requires additional precautions to eliminate the effect of the relationship. \\n \\nUsing a conflict of interest policy, information about comparable transactions between unrelated parties, and reliable methods for evaluating \\nthe transaction, are examples of precautions that would help make the negotiation process equivalent to one between unrelated persons.\\n \\nFair market value is the price at which property or the right to use property would change hands between a willing buyer and a willing seller, \\nneither being under any compulsion to buy, sell, or transfer property or the right to use property, and both having reasonable knowledge of \\nrelevant facts.\\n3\\nAnswer “Yes” if any of your officers, directors, or trustees:\\n• Is an officer, director, or trustee in another organization that has a lease, contract, loan, or other agreement with you; or\\n• Possesses more than a 35% ownership interest in any organization that has a lease, contract, loan, or other agreement with you. \\n \\nFor example, answer “Yes,” if one of your directors is an officer for a section 501(c)(3) organization with whom you have a lease for office \\nspace or if one of your directors owns more than 35% of the voting stock of a corporation to which you made a loan.\\n4\\nIndicate if you perform any services for any other organization or individual for which you receive a fee.\\n5\\nA joint venture is a legal agreement in which the persons jointly undertake a transaction for mutual profit. Generally, each person contributes \\nassets and shares risks. Like a partnership, joint ventures can involve any type of business transaction and the persons involved can be \\nindividuals, groups of individuals, companies, or corporations.\\nInstructions for Form 1024-A\\n-9-\\n\",\n \"Part V\\nPart V\\nPart V. Financial Data\\nA. Line\\nA. Statement of Revenue and Expenses\\nYou must complete the Statement of Revenue and Expenses for a total of 3 years including the current year. \\n \\nCompleted less than 1 year. If you existed less than 1 year, provide projections of your likely income and expenses for your current year and \\nnext 2 years based on a reasonable and good faith estimate of your finances for a total of 3 years financial information. \\n \\nCompleted at least 1 year but fewer than 3. If you’ve existed for more than 1 year but fewer than 3 years, provide your actual income and \\nexpenses for the current year and 1 year prior and projected income and expenses for next year for a total of 3 years financial information. \\n \\nCompleted more than 3 years. If you’ve existed more than 3 years, provide your actual income and expenses for the current year and 2 \\nyears prior for a total of 3 years financial information.\\n \\nCAUTION! We may request financial data for more than 3 years.\\n \\nPreparing the statement. Prepare the statement using the method of accounting you use in keeping your books and records. Place financial \\ninformation for the year you’re filing this form in the column marked Current tax year.\\n \\nPrepare the statement using the accounting period you entered on Part I, line 11. Enter “0” if a particular revenue or expense doesn’t apply to \\nyou. \\n \\nYour financial information should reflect your activities described in this application.\\n1\\nEnter the total gifts, grants, and contributions you receive. Include items of value that you receive as gifts, grants, or contributions. Do not \\ninclude membership dues reported in line 2.\\n2\\nEnter the amount you receive from members to provide support to the organization. Do not include payments from members, or on behalf of \\nmembers, to purchase admissions, merchandise, services, or use of facilities.\\n3\\nEnter your gross income from dividends, interest, payments received on securities, loans, rents, and royalties that are held for investment \\npurposes.\\n4\\nEnter your net income from unrelated business activities. Unrelated business income generally is income from any trade or business activity \\nthat is regularly carried on, not conducted with substantially all (at least 85%) volunteer labor, and not related to your exempt purposes. (You \\ncan take this amount from Form 990-T, if filed.)\\n \\nSee Pub. 598 for additional information regarding unrelated business income.\\n5\\nEnter amounts any local tax authority collects from the public on your behalf.\\n6\\nEnter the value of services or facilities a governmental unit furnishes to you. Use the fair market value of the services or facilities. Don’t include \\nthe value of services or facilities generally provided to the public without charge.\\n7\\nEnter the total income from all sources not reported on lines 1 through 6, or lines 9 and 11. Provide an itemized list showing each type and \\namount of income included on this line. Also, briefly describe each type of income.\\n9\\nEnter income from activities that you conduct to further your exempt purposes (excluding amounts listed on other lines). Also, include as gross \\nreceipts the income from activities conducted:\\n• Intermittently (not regularly carried on), such as an occasional auction; \\n• With substantially all (at least 85%) volunteer labor, such as a car wash; \\n• For the convenience of members, students, patients, officers, or employees, such as a parking lot for a school's students and employees; or \\n• With substantially all contributed merchandise, such as a thrift store. \\n \\nSee Pub. 598 for additional information regarding income that isn’t from an unrelated trade or business.\\n \\nGross receipts also includes payment by a governmental unit that may be called a grant but is actually payment for a service or facility for the \\nuse of the government payer, rather than for the direct benefit of the public.\\n \\nExample. The state government gives a conservation group a grant to study the effects of a new sewage treatment plant on an ecologically \\nsignificant woodland area. Although the payment is called a grant, it is actually gross receipts that should be included on Line 9. The payment \\nis by a governmental unit (state) for a study for its own use, not for the direct benefit of the general public. A for-profit consulting company could \\nhave done the study rather than by the tax-exempt conservation group. \\n \\nProvide an itemized list of your gross receipts in line 24, describing the sources and amounts of income. For payments by a governmental unit, \\nlist the payer, the purpose of the payment, and the payment amount.t.\\n11\\nEnter any net gain or loss on the sale of capital assets. Provide an itemized list by asset category (for example, real estate or securities) \\nshowing gross sales, cost or other basis/sales expenses), and gain or loss by asset category in line 24. You may use the format in Figure 2. \\n \\nFigure 2. Net Gain or Loss On Sales of Capital Assets\\nCategories\\n(A) Real Estate\\n(B) Securities\\n(C) Other\\n1. Gross Sales Price of assets \\n(other than inventory)\\nby category\\n2. Less: Cost or other basis and \\nsales expense\\n3. Gain or (loss). Subtract line 2 \\nfrom line 1.\\n4. Net gain or (loss) — Add line 3 of columns (A), (B), and (C). Enter here and on Form 1024-A, Part IX-A. \\nStatement of Revenues and Expenses, line 11.\\n13\\nEnter the total expenses you incur for soliciting gifts, grants, and contributions included on line 1. Include fees paid to professional fund raisers \\nfor soliciting gifts, grants, and contributions.\\n-10-\\nInstructions for Form 1024-A\\n\",\n \"Part V\\nPart V. Financial Data\\n14\\nEnter the total amounts you pay out to both individuals and organizations. Provide an itemized list on line 24, identifying recipients (using letter \\ndesignations such as A, B, C, etc., for individuals) a brief description of the purposes or conditions of payments, and the amounts paid. \\n \\nMaintain (but don’t submit) a list showing the names of recipients associated with each letter designation.\\n15\\nEnter total payments you make to or for the benefit of your members. Provide an itemized list in line 25, identifying recipients (using letter \\ndesignations), a brief description of the purposes or conditions of payment, and the amounts paid. Do not include any amounts reported on \\nline 14.\\n \\nMaintain (but don’t submit) a list showing the names of recipients associated with each letter designation.\\n16\\nEnter the total amount of compensation you pay to your officers, directors, and trustees.\\n17\\nEnter the total amount of salaries you pay to employees (not reported on line 16 above).\\n18\\nEnter your total interest expense for the year. Don’t include mortgage interest treated as an occupancy expense on line 19.\\n19\\nEnter the amount you pay for the use of office space or other facilities, heat, light, power, and other utilities, outside janitorial services, \\nmortgage interest, real estate taxes, and similar expenses.\\n20\\nEnter the total depreciation, depletion, and similar expenses you incur.\\n21\\nEnter the total professional fees you pay. Professional fees are amounts charged by individuals and entities that aren’t your employees. They \\ninclude fees for professional fundraisers (other than fees included on line 13, above), accounting services, legal counsel, consulting services, \\ncontract management, or any independent contractors.\\n22\\nEnter any expenses you didn’t include in the lines above, such as for program services. Provide an itemized list in line 24, showing the type \\nand amount of each significant expense.\\nB, Line\\nB. Balance Sheet\\n \\nComplete the balance sheet for your most recently completed tax year. If you haven’t completed a full tax year, use the most current \\ninformation available. Be sure to enter the year-end date for the information provided and not the date you prepare this application. Enter “0” if \\na particular asset or liability doesn’t apply to you.\\n1\\nEnter your total cash in checking and savings accounts, temporary cash investments (money market funds, CDs, treasury bills, or other \\nobligations that mature in less than 1 year), and petty cash funds.\\n2\\nEnter your total accounts receivable that arose from the sale of goods and/or performance of services, less any reserve for bad debt.\\n3\\nEnter the amount of materials, goods, and supplies you purchased or manufactured and held to be sold or used in some future period.\\n4\\nEnter the total amount of bonds or notes you issued that will be repaid to you. Provide an itemized list in line 19 that shows the name of the \\nborrower (using a letter designation), the borrower’s relationship to you, a brief description of the obligation, the rate of return, the due date, \\nand the amount due. \\n \\nMaintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.\\n5\\nEnter the total fair market value of corporate stocks you hold. Provide an itemized list of your corporate stock holdings in line 19. \\n \\nFor stock of closely held corporations, list the name of the corporation, a brief summary of the corporation's capital structure, the number of \\nshares held, and their value as carried on your books. If such valuation doesn't reflect current fair market value, also include fair market value. \\n \\nFor stock traded on an organized exchange or in substantial quantities over the counter, the schedule should show the name of the \\ncorporation, a description of the stock and the principal exchange on which it is traded, the number of shares held, and their value as carried \\non the organization's books.\\n6\\nEnter your total amount of loans (personal and mortgage loans) receivable. Provide an itemized list that identifies each borrower name (using a \\nletter designation), the borrower’s relationship to you, purpose of loan, repayment terms, interest rate, and original amount of loan. Report \\neach loan separately, even if more than one loan was made to the same person. \\n \\nMaintain (but don’t submit) a list showing the names of borrowers associated with each letter designation.\\n7\\nEnter the total book value of your other investments. Include the total book value of governmental securities (federal, state, and municipal), \\nbuildings, and equipment held for investment purposes. Provide an itemized list in line 19 identifying and reporting the book value of each \\nbuilding/item of equipment held for investment purposes.\\n8\\nEnter the total book value of buildings and equipment not held for investment purposes. This includes facilities you own and equipment you \\nuse in conducting your exempt activities. Provide an itemized listing of these assets held at the end of the current tax year/period, including the \\ncost or other basis.\\n9\\nEnter the total book value of land not held for investment purposes.\\n10\\nEnter the total book value of any other category of your assets not reported on lines 1 through 9, for example, patents, copyrights, or other \\nintangible assets. Provide an itemized list of each assets in line 19.\\n12\\nEnter the total of accounts your accounts payable to suppliers and others, such as salaries payable, accrued payroll taxes, and interest \\npayable.\\n13\\nEnter the total unpaid portion of grants and contributions you committed to pay to other organizations or individuals.\\n14\\nEnter the total of your mortgages and other notes payable outstanding at the end of the current year/period. Provide an itemized list in line 19 \\nshowing each note separately and the lender's name, purpose of loan, repayment terms, interest rate, and original amount.\\n15\\nEnter the total amount of any other liabilities not reported on lines 12 through 14. Provide an itemized list in line 19 of these liabilities, including \\nthe amounts you owe.\\n17\\nUnder fund accounting, an organization segregates its assets, liabilities, and net assets into separate funds according to restrictions on the use \\nof certain assets. Each fund is like a separate entity in that it has a self-balancing set of accounts showing assets, liabilities, equity (fund \\nbalance), income, and expenses. If you don’t use fund accounting, report only the net assets account balances, which include capital stock, \\npaid-in capital, retained earnings or accumulated income, and endowment funds.\\nInstructions for Form 1024-A\\n-11-\\n\",\n \"Part VI\\nPart VI, Line\\nPart VI, Effective Date\\n1\\nUse the formation date you listed in Part II, line 2, and the date you submit this electronic form and required user fee payment to determine \\nwhether you’re submitting this application within 27 months of the end of the month in which you were formed. \\n2\\nAnswer “Yes” if your exempt status was automatically revoked under section 6033(j)(1) for failure to file required annual returns or notices for 3 \\nconsecutive years and you’re applying for reinstatement. \\n \\nRevenue Procedure 2014-11, 2014-3 I.R.B 411, establishes several different procedures for reinstating an organization’s exempt status \\ndepending upon its size, the number of times it’s been automatically revoked, and the timeliness of filing for reinstatement. Review the revenue \\nprocedure to determine which section applies to you.\\n2a\\nSelect the section of Revenue Procedure 2014-11 under which you’re applying for reinstatement.\\n \\nSection 4. Select this section if:\\n• You were eligible to file either Form 990-EZ or Form 990-N for each of the three consecutive years that you failed to file;\\n• This is the first time you have been automatically revoked pursuant to section 6033(j)(1); and\\n• You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS \\nposted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.\\n \\nBy selecting this item, you’re also attesting that your failure to file was not intentional and you have put in place procedures to file required \\nreturns or notices in the future. \\n \\nCAUTION! If your exempt status was automatically revoked more than once, you’re not eligible for reinstatement under Section 4; however, \\nyou may apply for reinstatement under Section 5, Section 6, or Section 7.\\n \\nSection 5. Select this section if:\\n• You are ineligible to file for reinstatement under Section 4, and\\n• You’re submitting this application not later than 15 months after the later of the date of your Revocation Letter or the date on which the IRS \\nposted your name on the Auto-Revocation List at apps.irs.gov/app/eos/.\\n \\nBy selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have \\nput in place procedures to file required returns or notices in the future.\\n \\nDescribe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at \\nleast 1 of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the \\nfailure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.\\n \\nSection 6. Select this section if:\\n• You’re applying for reinstatement of your tax-exempt status more than 15 months from the later of the date of the Revocation Letter or the \\ndate on which the IRS posted your name on the Revocation List Auto-Revocation List at apps.irs.gov/app/eos/.\\n \\nBy selecting this item, you’re also attesting that you have filed the required annual returns, your failure to file was not intentional, and you have \\nput in place procedures to file required returns or notices in the future.\\n \\nDescribe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in \\neach of the 3 years of revocation. Include a detailed explanation of all the facts and circumstances that led to the failure, the discovery of the \\nfailure, and the steps you have taken or will take to avoid or mitigate future failures to file timely returns or notices.\\n \\nSection 7. Select this section if you’re seeking reinstatement with an effective date of reinstatement of the date of submission of this \\napplication.\\n-12-\\nInstructions for Form 1024-A\\n\",\n \"Part VII\\nPart VII\\nPart VII. Annual Filing Requirement\\nMost organizations must file an annual notice (Form 990 or 990-EZ) or notice (Form 990-N, Electronic Notice (e-Postcard)). Exceptions to this \\nrule include certain affiliates of a governmental unit. You can find more detailed information about filing requirements and exceptions from the \\nrequirement to file in the Instructions for Form 990. \\n \\nUnless specifically required to file Form 990 or Form 990-EZ (see the Instructions for Form 990), most organizations that normally have gross \\nreceipts of $50,000 or less may satisfy their filing obligation with the Form 990-N, Electronic Notice (e-Postcard).\\n \\nCAUTION! If you fail to file a required information return or notice for three consecutive years, your exempt status will be automatically revoked.\\n1\\nAnswer “Yes” if you’re claiming you are excepted from filing a Form 990-series return or notice and indicate the reason you believe you’re \\nexcepted from filing. See Pub. 557 and Instructions for Form 8940, Request for Miscellaneous Determination, for more information on the \\nrequirements for the various filing exceptions. \\n \\nProvide information regarding how you meet your requested exception in your narrative description of activities or as part of an uploaded \\nsupplemental response. For example, if you’re claiming exception as an affiliate of a governmental unit based on Rev. Proc. 95-48, you must \\ndemonstrate that your bylaws or other organizational documents states that your board members were appointed by a governmental unit, an \\naffiliate of a governmental unit, a public official acting in an official capacity, or elected by the public at large, pursuant to local statute or \\nordinance. Also include information demonstrating that you meet at least two (2) of the affiliation factors listed in Rev. Proc. 95-48, Section \\n4.03 and how you meet all of the facts and circumstances detailed in Rev. Proc. 95-48, Section 4.04. \\nPart VIII\\nPart VIII\\nPart VIII. Notification Requirement Under Section 506\\nSection 506 requires an organization notify the IRS of its intent to operate as a section 501(c)(4) organization. Form 8976, Notice of Intent to \\nOperate Under Section 501(c)(4), must be submitted electronically at services.irs.gov/datamart/login.do, and requires payment of a user fee at \\nPay.gov. You can find more information about section 501(c)(4) notification requirements at irs.gov/form8976.\\nTIP For certain exceptions to the requirement to submit Form 8976 for organizations in existence as of July 8, 2016, see Rev. Proc. 2016-41 \\nfor information regarding the timing for submitting the notification.\\n1\\nAnswer “Yes” if you submitted Form 8976 within 60 days of your formation date. If you answer “No,” explain why you did not submit the \\nnotification.\\nPart IX\\nPart IX\\nPart IX - Signature\\nSignature requirements. An officer, director, trustee, or other official who is authorized to sign for the organization must sign Form 1024-A. \\nThe signature must be accompanied by the title or authority of the signer and the date. \\n \\nTIP The person signing Form 1024-A must be listed as an officer, director, or trustee within the first five entries of Part I, Line 17.\\nUpload Checklist\\nUpload checklist\\nUpload checklist\\nDocuments to upload. Check the boxes to indicate which documents are included in the file you upload with your application. \\n \\nYou must upload a copy of your organizing document and any amendments to it along with a copy of your bylaws, if adopted. The other listed \\ndocuments are not required. \\n \\nPut your name and EIN on each page of your supplemental response and identify the Part and Line number to which the information relates.\\n \\nPay.gov can accommodate only one uploaded file. Consolidate your attachments into a single PDF file not to exceed 15MB.\\n \\nIf your PDF file exceeds the 15MB limit, remove any items over the limit and contact IRS Customer Accounts Services at 877-829-5500 for \\nassistance on how to submit the removed items.\\nPaperwork Reduction Act Notice. We \\nask for the information on this form to carry \\nout the Internal Revenue laws of the \\nUnited States. You are required to give us \\nthe information. We need it to ensure that \\nyou are complying with these laws and to \\nallow us to figure and collect the right \\namount of tax.\\nYou are not required to provide the \\ninformation requested on a form that is \\nsubject to the Paperwork Reduction Act \\nunless the form displays a valid OMB \\ncontrol number. Books or records relating \\nto a form or its instructions must be \\nretained as long as their contents may \\nbecome material in the administration of \\nany Internal Revenue law. Generally, tax \\nreturns and return information are \\nconfidential, as required by section 6103. \\nHowever, certain returns and return \\ninformation of tax-exempt organizations \\nand trusts are subject to public disclosure \\nand inspection, as provided by section \\n6104.\\nThe time needed to complete and file \\nthis form will vary depending on individual \\nInstructions for Form 1024-A\\n-13-\\n\",\n \"circumstances. The estimated burden for \\ntax exempt organizations filing this form is \\napproved under OMB control number \\n1545-0047 and is included in the \\nestimates shown in the instructions for \\ntheir information return.\\nComments and suggestions. If you \\nhave comments concerning the accuracy \\nof these time estimates or suggestions for \\nmaking this form simpler, we would be \\nhappy to hear from you. You can send us \\ncomments from IRS.gov/FormComments. \\nOr you can write to:\\nInternal Revenue Service\\nTax Forms and Publications Division\\n1111 Constitution Ave. NW, IR-6526\\nWashington, DC 20224\\nI\\n-14-\\nInstructions for Form 1024-A\\n\",\n \"Appendix A: National Taxonomy of \\nExempt Entities (NTEE) Codes\\nArts, Culture & Humanities\\nCode\\nA01\\nAlliances & Advocacy\\nA02\\nManagement & Technical \\nAssistance\\nA03\\nProfessional Societies & \\nAssociations\\nA05\\nResearch Institutes & Public \\nPolicy Analysis\\nA11\\nSingle Organization Support\\nA12\\nFund Raising & Fund Distribution\\nA19\\nSupport N.E.C.\\nA20\\nArts & Culture\\nA23\\nCultural & Ethnic Awareness\\nA24\\nFolk Arts\\nA25\\nArt Education\\nA26\\nArts & Humanities Councils & \\nAgencies\\nA27\\nCommunity Celebrations\\nA30\\nMedia & Communications\\nA31\\nFilm & Video\\nA32\\nTelevision\\nA33\\nPrinting & Publishing\\nA34\\nRadio\\nA40\\nVisual Arts\\nA50\\nMuseums\\nA51\\nArt Museums\\nA52\\nChildren’s Museums\\nA54\\nHistory Museums\\nA56\\nNatural History & Natural \\nScience Museums\\nA57\\nScience & Technology Museums\\nA60\\nPerforming Art\\nA61\\nPerforming Arts Centers\\nA62\\nDance\\nA63\\nBallet\\nA65\\nTheater\\nA68\\nMusic\\nA69\\nSymphony Orchestras\\nA6A\\nOpera\\nA6B\\nSinging & Choral Groups\\nA6C\\nBands & Ensembles\\nA6E\\nPerforming Arts Schools\\nA70\\nHumanities Organizations\\nA80\\nHistorical Organizations\\nA82\\nHistorical Societies & Historic \\nPreservation\\nA84\\nCommemorative Events\\nA90\\nArts Service\\nA99\\nArts, Culture & Humanities \\nN.E.C.\\nEducation\\nCode\\nB01\\nAlliances & Advocacy \\nOrganizations\\nB02\\nManagement & Technical \\nAssistance\\nB03\\nProfessional Society & \\nAssociations\\nB05\\nResearch Institutes & Public \\nPolicy Analysis\\nB11\\nSingle Organization Support\\nB12\\nFundraising & Fund Distribution\\nB19\\nSupport N.E.C.\\nB20\\nElementary & Secondary \\nSchools\\nB21\\nPreschools\\nB24\\nPrimary & Elementary Schools\\nB25\\nSecondary & High Schools\\nB28\\nSpecial Education\\nB29\\nCharter Schools\\nB30\\nVocational & Technical Schools\\nB40\\nHigher Education Institutions\\nB41\\nTwo-Year Colleges\\nB42\\nTwo-Year Colleges\\nB43\\nUndergraduate Colleges\\nB50\\nGraduate & Professional Schools\\nB60\\nAdult Education\\nB70\\nLibraries\\nB80\\nStudent Services\\nB82\\nScholarships & Student Financial \\nAid\\nB83\\nStudent Sororities & Fraternities\\nB84\\nAlumni Associations\\nB90\\nEducational Services\\nB92\\nRemedial Reading & \\nEncouragement\\nB94\\nParent & Teacher Groups\\nB99\\nEducation N.E.C.\\nEnvironment\\nCode\\nC01\\nAlliances & Advocacy\\nC02\\nManagement & Technical \\nAssistance\\nC03\\nProfessional Societies & \\nAssociations\\nC05\\nResearch Institutes & Public \\nPolicy Analysis\\nC11\\nSingle Organization Support\\nC12\\nFundraising & Fund Distribution\\nC19\\nSupport N.E.C.\\nC20\\nPollution Abatement & Control\\nC27\\nRecycling\\nC30\\nNatural Resources Conservation \\n& Protection\\nC32\\nWater Resources, Wetland \\nConservation & Management\\nC34\\nLand Resources Conservation\\nC35\\nEnergy Resources Conservation \\n& Development\\nC36\\nForest Conservation\\nC40\\nBotanical, Horticultural & \\nLandscape Services\\nC41\\nBotanical Gardens & Arboreta\\nC42\\nGarden Clubs\\nC50\\nEnvironmental Beautification\\nC60\\nEnvironmental Education\\nC99\\nEnvironmental N.E.C.\\nAnimal-Related\\nCode\\nD01\\nAlliance & Advocacy\\nD02\\nManagement & Technical \\nAssistance\\nD03\\nProfessional Societies & \\nAssociations\\nD05\\nResearch Institutes & Public \\nPolicy Analysis\\nD11\\nSingle Organization Support\\nD12\\nFundraising & Fund Distribution\\nD19\\nSupport N.E.C.\\nD20\\nAnimal Protection & Welfare\\nD30\\nWildlife Preservation & \\nProtection\\nD31\\nProtection of Endangered \\nSpecies\\nD32\\nBird Sanctuaries\\nD33\\nFisheries Resources\\nD34\\nWildlife Sanctuaries\\nD40\\nVeterinary Services\\nD50\\nZoos & Aquariums\\nD60\\nAnimal Services N.E.C.\\nD61\\nAnimal Training\\nD99\\nAnimal Related N.E.C.\\nHealth Care\\nCode\\nE01\\nAlliances & Advocacy\\nE02\\nManagement & Technical \\nAssistance\\nE03\\nProfessional Societies & \\nAssociations\\nE05\\nResearch Institutes & Public \\nPolicy Analysis\\nE11\\nSingle Organization Support\\nE12\\nFundraising & Fund Distribution\\nE19\\nSupport N.E.C.\\nE20\\nHospitals\\nE21\\nCommunity Health Systems\\nE22\\nGeneral Hospitals\\nE24\\nSpecialty Hospitals\\nE30\\nAmbulatory & Primary Health \\nCare\\nE31\\nGroup Health Practices\\nE32\\nCommunity Clinics\\nE40\\nReproductive Health Care\\nE42\\nFamily Planning\\nE50\\nRehabilitative Care\\nE60\\nHealth Support\\nE61\\nBlood Banks\\nE62\\nEmergency Medical Services & \\nTransport\\nE65\\nOrgan & Tissue Banks\\nE6A\\nPharmacies & Drugstores\\nE70\\nPublic Health\\nE80\\nHealth (General & Financing)\\nE86\\nPatient & Family Support\\nE90\\nNursing\\nE91\\nNursing Facilities\\nE92\\nHome Health Care\\nE99\\nHealth Care N.E.C.\\nMental Health & Crisis \\nIntervention\\nCode\\nF01\\nAlliances & Advocacy\\nF02\\nManagement & Technical \\nAssistance\\nF03\\nProfessional Societies & \\nAssociations\\nF05\\nResearch Institutes & Public \\nPolicy Analysis\\nF11\\nSingle Organization Support\\nF12\\nFundraising & Fund Distribution\\nF19\\nSupport N.E.C.\\nF20\\nSubstance Abuse Dependency, \\nPrevention & Treatment\\nF21\\nSubstance Abuse Prevention\\nF22\\nSubstance Abuse Treatment\\nF30\\nMental Health Treatment\\nF31\\nPsychiatric Hospitals\\nF32\\nCommunity Mental Health \\nCenters\\nF33\\nResidential Mental Health \\nTreatment\\nF40\\nHot Line & Crisis Intervention\\nF42\\nSexual Assault Services\\nF50\\nAddictive Disorders N.E.C.\\nF52\\nSmoking Addiction\\nF53\\nEating Disorders & Addictions\\nF54\\nGambling Addiction\\nF60\\nCounseling\\nF70\\nMental Health Disorders\\nF80\\nMental Health Associations\\nF99\\nMental Health & Crisis \\nIntervention N.E.C.\\nVolutary Health Associations & \\nMedical Disciplines\\nCode\\nG01\\nAlliances & Advocacy\\nG02\\nManagement & Technical \\nAssistance\\nG03\\nProfessional Societies & \\nAssociations\\nG05\\nResearch Institute & Public \\nPolicy Analysis\\nG11\\nSingle Organization Support\\nG12\\nFundraising & Fund Distribution\\nG19\\nSupport N.E.C.\\nG20\\nBirth Defects & Genetic Diseases\\nG25\\nDown Syndrome\\nG30\\nCancer\\nG32\\nBreast Cancer\\nG40\\nDiseases of Specific Organs\\nG41\\nEye Diseases, Blindness & \\nVision Impairments\\nG42\\nEar & Throat Diseases\\nG43\\nHeart & Circulator System \\nDiseases & Disorders\\nG44\\nKidney Diseases\\nG45\\nLung Diseases\\nG48\\nBrain Disorder\\nG50\\nNerve, Muscle, & Bone Diseases\\nG51\\nArthritis\\nG54\\nEpilepsy\\nG60\\nAllergy Related Diseases\\nG61\\nAsthma\\nG70\\nDigestive Diseases & Disorders\\nG80\\nSpecific Named Disorders\\nG81\\nAIDS\\nG83\\nAlzheimer’s Diseases\\nG84\\nAutism\\nG90\\nMedical Disciplines\\nG92\\nBiomedicine & Bioengineering\\nG94\\nGeriatrics\\nG96\\nNeurology & Neuroscience\\nG98\\nPediatrics\\nG99\\nVoluntary Health Associations, \\nMedical Disciplines N.E.C.\\nG9B\\nSurgical Specialties\\nMedical Research\\nCode\\nH01\\nAlliances & Advocacy\\nH02\\nManagement & Technical \\nAssistance\\nH03\\nProfessional Societies & \\nAssociations\\nH05\\nResearch Institute & Public \\nPolicy Analysis\\nH11\\nSingle Organization Support\\nH12\\nFundraising & Fund Distribution\\nH19\\nSupport N.E.C.\\nH20\\nBirth Defects & Genetic Diseases \\nResearch\\nH25\\nDown Syndrome Research\\nH30\\nCancer Research\\nH32\\nBreast Cancer Research\\nH40\\nDiseases of Specific Organs \\nResearch\\nH41\\nEye Diseases, Blindness & \\nVision Impairments Research\\nH42\\nEar & Throat Diseases Research\\nH43\\nHeart & Circulatory System \\nDiseases & Disorders Research\\nH44\\nKidney Diseases Research\\nH45\\nLung Diseases Research\\nH48\\nBrain Disorders Research\\nH50\\nNerve, Muscle & Bone Diseases \\nResearch\\nH51\\nArthritis Research\\nH54\\nEpilepsy Research\\nH60\\nAllergy-Related Diseases \\nResearch\\nH61\\nAsthma Research\\nH70\\nDigestive Diseases & Disorders \\nResearch\\nH80\\nSpecifically Named Diseases \\nResearch\\nH81\\nAIDS Research\\nH83\\nAlzheimer’s Disease Research\\nH84\\nAutism Research\\nH90\\nMedical Disciplines Research\\nH92\\nBiomedicine & Bioengineering \\nResearch\\nH94\\nGeriatrics Research\\nH96\\nNeurology & Neuroscience \\nResearch\\nH98\\nPediatrics Research\\nH99\\nMedical Research N.E.C.\\nH9B\\nSurgical Specialties Research\\nCrime & Legal-Related\\nCode\\nI01\\nAlliances & Advocacy\\nI02\\nManagement & Technical \\nAssistance\\nI03\\nProfessional Societies & \\nAssociations\\nI05\\nResearch Institutes & Public \\nPolicy Analysis\\nI11\\nSingle Organization Support\\nI12\\nFundraising & Fund Distribution\\nI19\\nSupport N.E.C.\\nI20\\nCrime Prevention\\nI21\\nYouth Violence Prevention\\nI23\\nDrunk Driving-Related\\nI30\\nCorrectional Facilities\\nI31\\nHalf-Way Houses for Offenders \\n& Ex-Offenders\\nI40\\nRehabilitation Services for \\nOffenders\\nI43\\nInmate Support\\nI44\\nPrison Alternatives\\nI50\\nAdministration of Justice\\nI51\\nDispute Resolution & Mediation\\nI60\\nLaw Enforcement\\nI70\\nProtection Against Abuse\\nI71\\nSpouse Abuse Prevention\\nI72\\nChild Abuse Prevention\\nI73\\nSexual Abuse Prevention\\nI80\\nLegal Services\\nI83\\nPublic Interest Law\\nI99\\nCrime & Legal-Related N.E.C.\\n-15-\\n\",\n \"Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)\\nEmployment\\nCode\\nJ01\\nAlliances & Advocacy\\nJ02\\nManagement & Technical \\nAssistance\\nJ03\\nProfessional Societies & \\nAssociations\\nJ05\\nSingle Organization Support\\nJ11\\nConsumer Lending\\nJ12\\nFundraising & Fund Distribution\\nJ19\\nSupport N.E.C.\\nJ20\\nEmployment Preparation & \\nProcurement\\nJ21\\nVocational Counseling\\nJ22\\nJob Training\\nJ30\\nVocational Rehabilitation\\nJ32\\nGoodwill Industries\\nJ33\\nSheltered Employment\\nJ40\\nLabor Unions\\nJ99\\nEmployment N.E.C.\\nFood, Agriculture & Nutrition\\nCode\\nK01\\nAlliances & Advocacy\\nK02\\nManagement & Technical \\nAssistance\\nK03\\nProfessional Societies & \\nAssociations\\nK05\\nResearch Institutes & Public \\nPolicy Analysis\\nK11\\nSingle Organization Support\\nK12\\nFundraising & Fund Distribution\\nK19\\nSupport N.E.C.\\nK20\\nAgricultural Programs\\nK25\\nFarmland Preservation\\nK26\\nAnimal Husbandry\\nK28\\nFarm Bureaus & Granges\\nK2A\\nOther Vegetable (except Potato) \\n& Melon Farming\\nK2B\\nSoil Preparation, Planting, & \\nCultivating\\nK2C\\nWineries\\nK30\\nFood Programs\\nK31\\nFood Banks & Pantries\\nK34\\nCongregate Meals\\nK35\\nSoup Kitchens\\nK36\\nMeals on Wheels\\nK40\\nNutrition\\nK50\\nHome Economics\\nK6A\\nMeat Markets\\nK6B\\nConfectionery & Nut Stores\\nK6C\\nCaterers\\nK6D\\nMobile Food Services\\nK6E\\nDrinking Places\\nK6F\\nSnack Nonalcoholic Beverage \\nBars\\nK90\\nLimited-Service Restaurants\\nK91\\nSupermarkets & Other Grocery \\n(except Convenience) Stores\\nK92\\nConvenience Stores\\nK93\\nFruit & Vegetable Markets\\nK94\\nAll Other Specialty Food Stores\\nK95\\nFood (Health) Supplement \\nStores\\nK96\\nWarehouse Clubs & \\nSupercenters\\nK97\\nFood Service Contractors\\nK98\\nFull-Service Restaurants\\nK99\\nFood, Agriculture & Nutrition \\nN.E.C.\\nHousing & Shelter\\nCode\\nL01\\nAlliances & Advocacy\\nL02\\nManagement & Technical \\nAssistance\\nL03\\nProfessional Societies & \\nAssociations\\nL05\\nResearch Institutes & Public \\nPolicy Analysis\\nL11\\nSingle Organization Support\\nL12\\nFundraising & Fund Distribution\\nL19\\nSupport N.E.C.\\nL20\\nHousing Development, \\nConstruction & Management\\nL21\\nLow-Income & Subsidized Rental \\nHousing\\nL22\\nSenior Citizens’ Housing & \\nRetirement Communities\\nL24\\nIndependent Housing for People \\nwith Disabilities\\nL25\\nHousing Rehabilitation\\nL30\\nHousing Search Assistance\\nL40\\nTemporary Housing\\nL41\\nHomeless Shelters\\nL4A\\nHotels (except Casino Hotels) & \\nMotels\\nL4B\\nBed and Breakfast Inns\\nL50\\nHomeowners & Tenants \\nAssociations\\nL80\\nHousing Support\\nL81\\nHome Improvement & Repairs\\nL82\\nHousing Expense Reduction \\nSupport\\nL99\\nHousing & Shelter N.E.C.\\nPublic Safety, Disaster \\nPreparedness & Relief\\nCode\\nM01\\nAlliances & Advocacy\\nM02\\nManagement & Technical \\nAssistance\\nM03\\nProfessional Societies & \\nAssociations\\nM05\\nResearch Institutes & Public \\nPolicy Analysis\\nM11\\nSingle Organization Support\\nM12\\nFundraising & Fund Distribution\\nM19\\nSupport N.E.C.\\nM20\\nDisaster Preparedness & Relief \\nServices\\nM23\\nSearch & Rescue Squads\\nM24\\nFire Prevention\\nM40\\nSafety Education\\nM41\\nFirst Aid\\nM42\\nAutomotive Safety\\nM60\\nPublic Safety Benevolent \\nAssociations\\nM99\\nPublic Safety, Disaster \\nPreparedness & Relief N.E.C.\\nRecreation & Sports\\nCode\\nN01\\nAlliances & Advocacy\\nN02\\nEmployment Services\\nN03\\nProfessional Societies & \\nAssociations\\nN05\\nResearch Institutes & Public \\nPolicy Analysis\\nN11\\nSingle Organization Support\\nN12\\nFundraising & Fund Distribution\\nN19\\nSupport N.E.C.\\nN20\\nCamps\\nN2A\\nRV (Recreational Vehicle) Parks \\n& Campgrounds\\nN2B\\nRecreational and Vacation \\nCamps (Except Campgrounds)\\nN30\\nPhysical Fitness & Community \\nRecreational Facilities\\nN31\\nCommunity Recreational Centers\\nN32\\nParks & Playgrounds\\nN40\\nSports Training Facilities, \\nAgencies\\nN50\\nRecreational Clubs\\nN52\\nFairs\\nN60\\nAmateur Sports\\nN61\\nFishing & Hunting\\nN62\\nBasketball\\nN63\\nBaseball & Softball\\nN64\\nSoccer\\nN65\\nFootball\\nN66\\nRacquet Sports\\nN67\\nSwimming & Other Water \\nRecreation\\nN68\\nWinter Sports\\nN69\\nEquestrian\\nN6A\\nGolf\\nN70\\nAmateur Sports Competitions\\nN71\\nOlympics\\nN72\\nSpecial Olympics\\nN80\\nProfessional Athletic Leagues\\nN99\\nRecreation & Sports N.E.C.\\nYouth Development\\nCode\\nO01\\nAlliances & Advocacy\\nO02\\nManagement & Technical \\nAssistance\\nO03\\nProfessional Societies & \\nAssociations\\nO05\\nResearch Institutes & Public \\nPolicy Analysis\\nO11\\nSingle Organization Support\\nO12\\nFundraising & Fund Distribution\\nO19\\nSupport N.E.C.\\nO20\\nYouth Centers & Clubs\\nO21\\nBoys Clubs\\nO22\\nGirls Clubs\\nO23\\nBoys & Girls Clubs\\nO30\\nAdult & Child - Matching \\nPrograms\\nO31\\nBig Brothers & Big Sisters\\nO40\\nScouting\\nO41\\nBoy Scouts of America\\nO42\\nGirl Scouts of the U.S.A.\\nO43\\nCamp Fire\\nO50\\nYouth Development Programs\\nO51\\nYouth Community Service Clubs\\nO52\\nYouth Development - Agricultural\\nO53\\nYouth Development - Business\\nO54\\nYouth Development - Citizenship\\nO55\\nYouth Development - Religious \\nLeadership\\nO99\\nYouth Development N.E.C.\\nHuman Services\\nCode\\nP01\\nAlliances & Advocacy\\nP02\\nManagement & Technical \\nAssistance\\nP03\\nProfessional Societies & \\nAssociations\\nP05\\nResearch Institutes & Public \\nPolicy Analysis\\nP11\\nSingle Organization Support\\nP12\\nFundraising & Fund Distribution\\nP19\\nSupport N.E.C.\\nP20\\nHuman Service Organizations\\nP21\\nAmerican Red Cross\\nP22\\nUrban League\\nP24\\nSalvation Army\\nP26\\nVolunteers of America\\nP27\\nYoung Men’s or Women \\nAssociations\\nP28\\nNeighborhood Centers\\nP29\\nThrift Shops\\nP30\\nChildren & Youth Services\\nP31\\nAdoption\\nP32\\nFoster Care\\nP33\\nChild Day Care\\nP40\\nFamily Services\\nP42\\nSingle Parent Agencies\\nP43\\nFamily Violence Shelters, \\nServices\\nP44\\nIn-Home Assistance\\nP45\\nFamily Services for Adolescent \\nParents\\nP46\\nFamily Counseling\\nP47\\nPregnancy Centers\\nP50\\nPersonal Social Services\\nP51\\nFinancial Counseling\\nP52\\nTransportation Assistance\\nP58\\nGift Distribution\\nP60\\nEmergency Assistance\\nP61\\nTravelers’ Aid\\nP62\\nVictims’ Services\\nP70\\nResidential Care & Adult Day \\nPrograms\\nP71\\nAdult Day Care\\nP73\\nGroup Homes\\nP74\\nHospices\\nP75\\nSupportive Housing for Older \\nAdults\\nP76\\nHomes for Children & \\nAdolescents\\nP7A\\nResidential Intellectual & \\nDevelopmental Disability \\nFacilities (Group Homes, \\nIntermediate Care Facilities & \\nHospitals)\\nP80\\nCenters to Support the \\nIndependence of Specific \\nPopulations\\nP81\\nSenior Centers\\nP82\\nDevelopmentally Disabled \\nCenters\\nP83\\nWomens’ Centers\\nP84\\nEthnic & Immigrant Centers\\nP85\\nHomeless Centers\\nP86\\nBlind & Visually Impaired \\nCenters\\nP87\\nDeaf & Hearing Impaired Centers\\nP88\\nLGBT Centers\\nP99\\nHuman Services N.E.C.\\nInternational, Foreign Affairs & \\nNational Security\\nCode\\nQ01\\nAlliances & Advocacy\\nQ02\\nManagement & Technical \\nAssistance\\nQ03\\nProfessional Societies & \\nAssociations\\nQ05\\nResearch Institutes & Public \\nPolicy Analysis\\nQ11\\nSingle Organization Support\\nQ12\\nFundraising & Fund Distribution\\nQ19\\nSupport N.E.C.\\nQ20\\nPromotion of International \\nUnderstanding\\nQ21\\nInternational Cultural Exchange\\nQ22\\nInternational Academic \\nExchange\\nQ23\\nInternational Exchange N.E.C.\\nQ30\\nInternational Development\\nQ31\\nInternational Agricultural \\nDevelopment\\nQ32\\nInternational Economic \\nDevelopment\\nQ33\\nInternational Relief\\nQ35\\nInternational Democracy & Civil \\nSociety Development\\nQ40\\nInternational Peace & Security\\nQ41\\nArms Control & Peace\\nQ42\\nUnited Nations Associations\\nQ43\\nNational Security\\nQ50\\nInternational Affairs, Foreign \\nPolicy & Globalization\\nQ51\\nInternational Economic & Trade \\nPolicy\\nQ70\\nInternational Human Rights\\nQ71\\nInternational Migration & \\nRefugee Issues\\nQ99\\nInternational, Foreign Affairs & \\nNational Security N.E.C.\\nCivil Rights, Social Action & \\nAdvocacy\\ncode\\nR01\\nAlliances & Advocacy \\nOrganizations\\nR02\\nManagement & Technical \\nAssistance\\nR03\\nProfessional Societies & \\nAssociations\\nR05\\nResearch Institutes & Public \\nPolicy Analysis\\nR11\\nSingle Organization Support\\nR12\\nFundraising & Fund Distribution\\nR19\\nSupport N.E.C.\\nR20\\nCivil Rights\\nR22\\nMinority Rights\\nR23\\nDisabled Persons’ Rights\\nR24\\nWomens’ Rights\\nR25\\nSeniors’ Rights\\nR26\\nLesbian & Gay Rights\\nR28\\nChildrens’ Rights\\nR30\\nIntergroup & Race Relations\\nR40\\nVoter Education & Registration\\nR60\\nCivil Liberties\\nR61\\nReproductive Rights\\nR62\\nRight to Life\\nR63\\nCensorship, Freedom of Speech \\n& Press\\nR67\\nRight to Die & Euthanasia\\nR99\\nCivil Rights, Social Action & \\nAdvocacy N.E.C.\\nCommunity Improvement & \\nCapacity Building\\nCode\\nS01\\nAlliances & Advocacy\\nS02\\nManagement & Technical \\nAssistance\\nS03\\nProfessional Societies & \\nAssociations\\nS05\\nResearch Institutes & Public \\nPolicy Analysis\\nS11\\nSingle Organization Support\\nS12\\nFund Raising & Fund Distribution\\nS19\\nSupport N.E.C.\\nS20\\nCommunity & Neighborhood \\nDevelopment\\nS21\\nCommunity Coalitions\\nS22\\nNeighborhood & Block \\nAssociations\\n-16-\\n\",\n \"Appendix A: National Taxonomy of Exempt Entities (NTEE) Codes (Continued)\\nS30\\nEconomic Development\\nS31\\nUrban & Community Economic \\nDevelopment\\nS32\\nRural Economic Development\\nS40\\nBusiness & Industry\\nS41\\nChambers of Commerce & \\nBusiness Leagues\\nS43\\nSmall Business Development\\nS46\\nBoards of Trade\\nS47\\nReal Estate Associations\\nS50\\nNonprofit Management\\nS80\\nCommunity Service Clubs\\nS81\\nWomens’ Service Clubs\\nS82\\nMens’ Service Clubs\\nS99\\nCommunity Improvement & \\nCapacity Building N.E.C.\\nPhilanthropy, Volunteerism & \\nGrantmaking Foundations\\nCode\\nT01\\nAlliances & Advocacy\\nT02\\nManagement & Technical \\nAssistance\\nT03\\nProfessional Societies & \\nAssociations\\nT05\\nResearch Institutes & Public \\nPolicy Analysis\\nT11\\nSingle Organization Support\\nT12\\nFundraising & Fund Distribution\\nT19\\nSupport N.E.C.\\nT20\\nPrivate Grantmaking \\nFoundations\\nT21\\nCorporate Foundations\\nT22\\nPrivate Independent Foundations\\nT23\\nPrivate Operating Foundations\\nT30\\nPublic Foundations\\nT31\\nCommunity Foundations\\nT40\\nVolunteerism Promotion\\nT50\\nPhilanthropy, Charity & \\nVolunteerism Promotion\\nT70\\nFederated Giving Programs\\nT90\\nNamed Trusts N.E.C.\\nT99\\nPhilanthropy, Voluntarism & \\nGrantmaking Foundations N.E.C.\\nScience & Technology\\nCode\\nU01\\nAlliances & Advocacy\\nU02\\nManagement & Technical \\nAssistance\\nU03\\nProfessional Societies & \\nAssociations\\nU05\\nResearch Institutes & Public \\nPolicy Analysis\\nU11\\nSingle Organization Support\\nU12\\nFundraising & Fund Distribution\\nU19\\nSupport N.E.C.\\nU20\\nGeneral Science\\nU21\\nMarine Science & Oceanography\\nU30\\nPhysical & Earth Sciences\\nU31\\nAstronomy\\nU33\\nChemistry & Chemical \\nEngineering\\nU34\\nMathematics\\nU36\\nGeology\\nU40\\nEngineering & Technology\\nU41\\nComputer Science\\nU42\\nEngineering\\nU50\\nBiological & Life Sciences \\nResearch\\nU99\\nScience & Technology N.E.C.\\nSocial Science\\nCode\\nV01\\nAlliances & Advocacy\\nV02\\nManagement & Technical \\nAssistance\\nV03\\nProfessional Societies & \\nAssociations\\nV05\\nResearch Institutes & Public \\nPolicy Analysis\\nV11\\nSingle Organization Support\\nV12\\nFund Raising & Fund Distribution\\nV19\\nSupport N.E.C.\\nV20\\nSocial Science\\nV21\\nAnthropology & Sociology\\nV22\\nEconomics\\nV23\\nBehavioral Science\\nV24\\nPolitical Science\\nV25\\nPopulation Studies\\nV26\\nLaw & Jurisprudence\\nV30\\nInterdisciplinary Research\\nV31\\nBlack Studies\\nV32\\nWomen’s Study\\nV33\\nEthnic Studies\\nV34\\nUrban Studies\\nV35\\nInternational Studies\\nV36\\nGerontology\\nV37\\nLabor Studies\\nV99\\nSocial Science N.E.C.\\nPublic & Societal Benefit\\nCode\\nW01\\nAlliances & Advocacy\\nW02\\nManagement & Technical \\nAssistance\\nW03\\nProfessional Societies & \\nAssociations\\nW05\\nResearch Institutes & Public \\nPolicy Analysis\\nW11\\nSingle Organization Support\\nW12\\nFundraising & Fund Distribution\\nW19\\nSupport N.E.C.\\nW20\\nGovernment & Public \\nAdministration\\nW22\\nPublic Finance, Taxation & \\nMonetary Policy\\nW24\\nCitizen Participation\\nW30\\nMilitary & Veterans’ \\nOrganizations\\nW40\\nPublic Transportation Systems\\nW50\\nTelecommunications\\nW60\\nFinancial Institutions\\nW61\\nCredit Unions\\nW70\\nLeadership Development\\nW80\\nPublic Utilities\\nW90\\nConsumer Protection\\nW99\\nPublic & Societal Benefit N.E.C.\\nReligion-Related\\nCode\\nX01\\nAlliances & Advocacy\\nX02\\nManagement & Technical \\nAssistance\\nX03\\nProfessional Societies & \\nAssociations\\nX05\\nResearch Institutes & Public \\nPolicy Analysis\\nX11\\nSingle Organization Support\\nX12\\nFundraising & Fund Distribution\\nX19\\nSupport N.E.C.\\nX20\\nChristianity\\nX21\\nProtestant\\nX22\\nRoman Catholic\\nX30\\nJudaism\\nX40\\nIslam\\nX50\\nBuddhism\\nX70\\nHinduism\\nX80\\nReligious Media & \\nCommunications\\nX81\\nReligious Film & Video\\nX82\\nReligious Television\\nX83\\nReligious Printing & Publishing\\nX84\\nReligious Radio\\nX90\\nInterfaith Coalitions\\nX99\\nReligion Related, N.E.C.\\nMutual & Membership Benefit\\nCode\\nY01\\nAlliances & Advocacy\\nY02\\nManagement & Technical \\nAssistance\\nY03\\nProfessional Societies & \\nAssociations\\nY05\\nResearch Institutes & Public \\nPolicy Analysis\\nY11\\nSingle Organization Support\\nY12\\nFundraising & Fund Distribution\\nY19\\nSupport N.E.C.\\nY20\\nInsurance Providers\\nY22\\nLocal Benevolent Life Insurance \\nAssociations\\nY23\\nMutual Insurance Companies & \\nAssociations\\nY24\\nSupplemental Unemployment \\nCompensation\\nY25\\nState-Sponsored Workers’ \\nCompensation Reinsurance \\nOrganizations\\nY30\\nPension & Retirement Funds\\nY33\\nTeachers’ Retirement Fund \\nAssociations\\nY34\\nEmployee-Funded Pension \\nTrusts\\nY35\\nMulti-Employer Pension Plans\\nY40\\nFraternal Societies\\nY41\\nFraternal Beneficiary Societies\\nY42\\nDomestic Fraternal Societies\\nY43\\nVoluntary Employees Beneficiary \\nAssociations (Non-Government)\\nY44\\nVoluntary Employees Beneficiary \\nAssociations (Government)\\nY50\\nCemeteries\\nY99\\nMutual & Membership Benefit \\nN.E.C.\\n-17-\\n\"\n]","isConversational":false}}},{"rowIdx":1196,"cells":{"file_name":{"kind":"string","value":"f5316.pdf"},"description":{"kind":"string","value":"1221 Form 5316 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/f5316.pdf"},"text":{"kind":"list like","value":[" \n \nForm 5316 must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form5316 for more information. \n"],"string":"[\n \" \\n \\nForm 5316 must be submitted electronically through \\nPay.gov. You can access the most recent version of the \\nform at Pay.gov. \\n \\nGo to www.irs.gov/Form5316 for more information. \\n\"\n]","isConversational":false}}},{"rowIdx":1197,"cells":{"file_name":{"kind":"string","value":"f5307.pdf"},"description":{"kind":"string","value":"0614 Form 5307 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/f5307.pdf"},"text":{"kind":"list like","value":[" \n \nForm 5307 must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form5307 for more information. \n"],"string":"[\n \" \\n \\nForm 5307 must be submitted electronically through \\nPay.gov. You can access the most recent version of the \\nform at Pay.gov. \\n \\nGo to www.irs.gov/Form5307 for more information. \\n\"\n]","isConversational":false}}},{"rowIdx":1198,"cells":{"file_name":{"kind":"string","value":"f8940.pdf"},"description":{"kind":"string","value":"0611 Form 8940 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/f8940.pdf"},"text":{"kind":"list like","value":[" \n \nForm 8940 must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form8940 for more information. \n"],"string":"[\n \" \\n \\nForm 8940 must be submitted electronically through \\nPay.gov. You can access the most recent version of the \\nform at Pay.gov. \\n \\nGo to www.irs.gov/Form8940 for more information. \\n\"\n]","isConversational":false}}},{"rowIdx":1199,"cells":{"file_name":{"kind":"string","value":"p3415.pdf"},"description":{"kind":"string","value":"0623 Publ 3415 (PDF)"},"url":{"kind":"string","value":"https://www.irs.gov/pub/irs-pdf/p3415.pdf"},"text":{"kind":"list like","value":[" TAXES + SECURITY = TOGETHERIRS logo/American flag \nElectronic Tax Administration Advisory Committee \nANNUAL REPORT \nTO CONGRESS \nJune 2023 Image of the U.S. Capitol \nPublication 3415 (Rev. 6-2023) Catalog Number 28110R Department of the Treasury Internal Revenue Service www.irs.gov \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTable of Contents \nETAAC MEMBERS 2022-2023 ................................................................................................. 2 \nLETTER FROM THE CHAIR AND VICE-CHAIRS........................................................................... 3 \nHOW TO READ THE 2023 ETAAC REPORT ............................................................................... 5 \nETAAC 2023 RECOMMENDATION SUMMARY......................................................................... 6 \nFULL ETAAC REPORT 2023 RECOMMENDATIONS.................................................................... 8 \nUNDERSTANDING TAX ADMINISTRATION & STAKEHOLDERS.................................................. 9 \nTHE TAXPAYER TRUST MODEL IS THE FOUNDATION OF THE TAXPAYER JOURNEY................. 12 \nFOUNDATIONAL RECOMMENDATIONS FOR THE TAXPAYER JOURNEY.................................. 18 \nTHE TAXPAYER JOURNEY ..................................................................................................... 24 \nPART I - INFORMATION REPORTING..................................................................................... 24 \nREAL-TIME DATA SHARING WITH ALL STAKEHOLDERS............................................... 25 \nMODERNIZE/DIGITIZE/STANDARDIZE THE INFORMATION REPORTING LIFECYCLE ..... 27 \nINFORMATION RETURN ENFORCEMENT ................................................................... 29 \nINFORMATION RETURN FRAUD ................................................................................ 34 \nPART II - FILING AN INCOME TAX RETURN............................................................................ 35 \nDIY FREE RETURN OPTIONS – FREE FILE & THE IRS DIRECT FILE PROGRAM................. 46 \nASSISTED FREE FILING PROGRAMS - VITA &TCE ........................................................ 51 \nPART III - BUSINESS SYSTEMS, MODERNIZATION, AND HUMAN CAPITAL.............................. 53 \nCLOSING:............................................................................................................................. 61 \nAPPENDIX A: ETAAC MEMBER BIOGRAPHIES 2022-2023 ...................................................... 62 \nAPPENDIX B: EXAMPLES OF REAL-TIME COLLABORATION & FEEDBACK ................................ 66 \nAPPENDIX C: STATUS OF OPEN PRIOR YEAR RECOMMENDATIONS ....................................... 81 \n1 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nETAAC Members 2022-2023 \nThis report is the culmination of many months of work by the members of this year’s \nInternal Revenue Service (IRS) Electronic Tax Administration Advisory Committee \n(ETAAC). ETAAC members spent countless hours researching, discussing, and \ndeveloping the report’s recommendations. The 2023 contributing members of ETAAC \nare: \nJared Ballew (Chair) \nPeter Barca \nVernon Barnett (Vice Chair) \nAustin Emeagwai \nJerry Gaddis \nRobert Gettemy \nMark Godfrey \nEric Inkrott \nJihan Jude \nCarlos Lopez \nJonathan Lunardini \nSherice McCarthy-Hill \nArgi O’Leary \nJames Paille \nHallie Parchman \nAndrew Phillips \nRaeAnn Pilarski \nKeith Richardson \nTerri Steenblock \nTimur Taluy (Vice Chair) \nLindsey West \nBiographies of the Committee members are set forth in Appendix A. The Committee \nmembers also recognize and thank the IRS staff and leadership for their assistance in \nthis report’s development. We appreciate the time spent and their responsiveness to \nnumerous meetings and data requests. \n2 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nLETTER FROM THE CHAIR AND VICE-CHAIRS \nOn behalf of the Electronic Tax Administration Advisory Committee, we are delighted to \npresent the 2023 Annual Report to Congress. As the Chairs of this esteemed \ncommittee, we would like to express our gratitude for the opportunity to share our \nfindings and recommendations. \nThroughout this year, our committee pursued the goal of creating a comprehensive and \nwell-balanced report. Recognizing the significance of the taxpayer's journey, we took \ngreat care to place ourselves in their shoes. This approach allowed us to gain valuable \ninsights and identify areas where Congressional and Internal Revenue Service (IRS) \nimprovements can optimize the taxpayer experience while fostering voluntary \ncompliance. \nWe commend the IRS for the significant strides they have made in enhancing the \ntaxpayer experience over the past year. However, it is essential that we stress the \nimportance of continuing to promote IRS accountability for the Inflation Reduction Act \nfunding it received and associated project prioritization. Congress has made a \nsubstantial investment in the IRS, and with that investment, it is crucial to ensure \nongoing accountability in the appropriate utilization of funds. It is imperative that the \ntaxpayer's journey remains one that encourages voluntary compliance, instills trust, \nprovides high levels of service, and inspires confidence in our nation's tax system. \nFurthermore, it is crucial to emphasize that the IRS should not be used as an extension \nof any political arm, including Congress, the White House, and Treasury. Utilizing tax \nadministration for political agendas threatens the delicate balance of the system and \nerodes taxpayer trust. The tax system relies on impartiality, fairness, and consistency to \nmaintain its integrity. When tax administration decisions are driven solely by political \nmotivations, it undermines the fundamental principles that uphold the tax system. To \npreserve the trust and confidence of taxpayers, it is imperative that tax administration \nremains independent and insulated from partisan influence, allowing it to operate in a \nmanner that promotes the best interests of the taxpayers and the nation as a whole. \nWithin the 2023 Annual Report, you will find a comprehensive analysis of our \ncommittee's findings, including recommendations for improving the taxpayer experience \nand reinforcing IRS accountability. We believe that these recommendations, if \nimplemented, will contribute to a more streamlined, efficient, and taxpayer-centric tax \nsystem. We encourage you to review the report in detail and consider the proposed \nenhancements as you engage in discussions and decision-making processes \nconcerning tax administration and legislation. \nThe Electronic Tax Administration Advisory Committee is committed to serving as a \nvaluable resource for Congress and the IRS. We would be delighted to engage in \nfurther discussions or provide additional testimonies and information on any aspects of \nthe report. Once again, we express our sincerest appreciation for your continued \nsupport and the opportunity to contribute to improving our nation's tax system. We \n3 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nremain committed to our mission and look forward to continuing our collaboration with \nCongress and the IRS as an advisory committee finding new ways to improve electronic \ntax administration in the pursuit of a better taxpayer journey. \nRespectfully submitted, \nJared Ballew \n \nETAAC Chairman \n \nVernon Barnett \n \nETAAC Vice Chairman \n \nTimur Talay \n \nETAAC Vice Chairman \n \n4 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nHOW TO READ THE 2023 ETAAC REPORT \nThis report provides brief critical insights through both a high-level overview, and deeper \ncontext in our full-length analysis. ETAAC organized this report into two focus areas that \nare consistent with the committee’s charter. \n1. Recommendations for Congress & IRS focused on Electronic Tax Administration \n2. Recommendations for the IRS focused on Security. \nThe journey of a taxpayer typically begins when they start earning income and file their \nfirst return. As they progress through their career, they may experience various changes \nto their financial posture, such as a job change or loss, medical expenses, and various \nunexpected life events. These changes can impact their ability to pay taxes and \nmaintain their financial obligations, often leading them to require assistance from tax \nadministration stakeholders. \nThe journey of a taxpayer is filled with opportunities and challenges, and their \nexperiences can have significant implications for the policies and programs enacted by \nCongress and implemented by Tax Administrators. This report takes you on the \ntaxpayer journey and identifies ways to enhance the taxpayer experience and voluntary \ncompliance. \nFor a high-level overview of recommendations, review the \n• Summary List of ETAAC 2023 Recommendations \nTo gain deeper context for our 2023 recommendations, review the full report, which \nincludes: \n• Preamble \n• Understanding Tax Administration & Stakeholders – Transforming Tax Policy to \nVoluntary Compliance \no The Taxpayer Trust Model \n• The Taxpayer Journey Parts I, II, III \no Detailed Support for ETAAC 2023 Recommendations \n• Appendix \n• Open Prior Year Recommendations \n5 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nETAAC 2023 RECOMMENDATION SUMMARY \nBelow are ETAAC's 2023 recommendations, organized based on the intended recipient: \nCongress and the IRS. Our detailed analysis and explanation of each recommendation \nare in the section called \"Full ETAAC Report 2023 Recommendations,\" starting page 7. \nNumber \nRecommendation Description \nCongress \nIRS \n1 \nETAAC recommends that Congress pass timely tax \nlegislation and engage the IRS and appropriate \nstakeholders prior to passing legislation. \n2 \nETAAC recommends the IRS prioritize and allocate \nfunding to IRS.gov modernization and search engine \noptimization. \n3 \nETAAC recommends the IRS prioritize the Online \nAccount toolset expansion. \n4 \nETAAC recommends the IRS provide properly \nauthenticated third parties the ability to “Pull” \ninformation return data on demand. \n5 \nETAAC recommends the IRS provide Form 1099-\nNEC data to States on an expedited basis. \n6 \nETAAC recommends the IRS prioritize e-filing of 94X \nreturns and enhancing duplicate 94X processing. \n7 \nETAAC recommends IRS enable online user access \ncontrol for large business taxpayers. \n8 \nETAAC recommends the IRS update Form 1099-K \nand educational materials to enable easy \ncompliance. \n9 \nETAAC recommends the IRS educate taxpayers and \npayers on their information reporting filing obligations \nto increase compliance and aid enforcement. \n10 \nETAAC recommend the IRS prioritize educating \npayers on Nonresident Alien (NRA) withholding and \n1042-S filing obligations. \n11 \nETAAC recommends the IRS should continue to \nreduce Identity Theft Fraud by increasing \ntransparency between information return \nstakeholders and the IRS. \n12 \nETAAC recommends the IRS make tax information \ndocuments digitally available in real-time, \nempowering taxpayers to easily export their tax data \ninto third party tax software. \n13 \nETAAC recommends increasing electronic filing rates \nand enhancing paper processing. \n6 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nNumber \nRecommendation Description \nCongress IRS \n14 \nETAAC recommends the IRS enhance transparency in \ntax return processing and tax issue resolution. \n15 \nETAAC recommends the IRS deploy a public-facing \ndashboard with key customer service and processing \nmetrics. \n16 \nETAAC recommends the IRS revisit the duration of third-\nparty designee authority and enable taxpayers to \ncomplete powers of attorney and tax information \nauthorizations as part of the electronic filing process. \n17 \nETAAC recommends the IRS and Congress do more to \nregulate paid tax return preparers and take steps to \naddress issues related to incompetent and unscrupulous \nconduct. \n18 \nETAAC recommends the IRS and Congress evaluate \nmaking improvements in the communication, marketing, \nand accessibility of existing free tax filing programs \nbefore investing in the development and implementation \nof an IRS Direct eFile platform. \n19 \nETAAC recommends that if a Direct File option is \nimplemented, Congress and IRS should ensure that it \nadheres to security standards implemented by the \ncurrent Free File program. \n20 \nETAAC recommends the IRS consider funding two \nadditional VITA/TCE new grant programs. \n21 \nETAAC recommends Congress maintain stable, \nconsistent, multi-year funding authorized through the \nInflation Reduction Act, provide the IRS with adequate \ndiscretionary annual appropriations, and enable greater \nflexibility to align funding between IRS appropriations to \nmeet mission needs. \n22 \nETAAC recommends technology modernizations that \nare not a “lift and shift” and leverage commercial off-the-\nshelf solutions whenever possible. \n23 \nETAAC recommends system modernizations and \nGeneral Master File legacy system retirement while \nleveraging key stakeholder feedback and experience. \n24 \nETAAC recommends the IRS consider new human \ncapital strategies to compensate for higher attrition and \ncustomer service demands. \n25 \nETAAC recommends the IRS develop key metrics to be \nused internally and externally to measure customer \nservice, taxpayer experience and promote transparency. \n26 \nETAAC recommends the IRS provide timely legal \nguidance on federal and state laws that impact tax \nadministration. \n7 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFULL ETAAC REPORT 2023 RECOMMENDATIONS \nPreamble \nThe Electronic Tax Administration Advisory Committee (ETAAC) was established by \nCongress in 1988 to provide continuing public input into the development and \nimplementation of the IRS organizational strategy for electronic tax administration. \nETAAC researches, analyzes, considers, and makes recommendations on a wide range \nof electronic tax administration issues, such as taxpayer experience, identity theft, and \nrefund fraud. ETAAC also contributes to the development of the IRS strategic plan. \nFor tax year 2021, the IRS processed more than 235 million individual and business \nreturns, assisted more than 58 billion callers and walk-in taxpayers, and issued more \nthan $359 billion dollars in refunds1. This is no easy feat, and the IRS should be \nrecognized for their accomplishments. ETAAC and stakeholders surveyed by this \ncommittee praised the IRS for its efforts in communication and engagement, preparing \nfor and executing the 2023 filing season, and implementing new technology solutions. \nWhile we recognize and celebrate the IRS for their efforts, we would be remiss if we \ndidn't also acknowledge the significant investment made by Congress. Congress has \nshifted the paradigm by investing nearly $80 billion in the Service over the next ten \nyears. It is imperative for the IRS to utilize those funds to improve taxpayer experience, \nenforcement, and technology infrastructure. You will find recommendations in this report \nthat align with this investment and hold the IRS accountable for quickly and effectively \ndeploying new resources. \nThe recommendations in this report are built on the premise of developing and \nimplementing a tax system that better meets the needs of American Taxpayers. We \nalso appreciate that recommendations made without consideration of existing strategy \nare, at best, difficult to implement and, at worst, unproductive or impact the taxpayer \nnegatively. This report is written to align with the IRS mission and proposes actionable \nrecommendations that align with the Inflation Reduction Act (IRA) Strategic Operating \nPlan. References to this plan will be found throughout the report. The focus areas are \nsummarized below. \n• Dramatically improve services to help taxpayers meet their obligations and \nreceive the tax incentives for which they are eligible. \n• Quickly resolve taxpayer issues when they arise. \n• Focus expanded enforcement on taxpayers with complex tax filings and high-\ndollar noncompliance to address the tax gap. \n• Deliver cutting-edge technology data and analytics to operate more effectively. \n• Attract, retain, and empower a highly skilled, diverse workforce and develop a \nculture that is better equipped to deliver results for taxpayers. \n1 Provided by IRS Wage and Investment \n8 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWe have worked hard to consider the voices of those who interact with the IRS and \nwould like to thank Congress, the IRS, the National Taxpayer Advocate, Taxpayers, Tax \nProfessionals, the Tax Software Industry, and State/Local tax agencies for their \nfeedback and input that was considered and incorporated into this report. \nCongress has presented the Internal Revenue Service with an unprecedented \nopportunity. It is our honor to provide public input into the Service's strategy to capitalize \non such an opportunity. \nUNDERSTANDING TAX ADMINISTRATION & STAKEHOLDERS \nTransforming Tax Policy into Voluntary Tax Compliance - There is no magic wand \nIf you want to improve the intricate U.S. tax system, you must first understand who the \ntax administration stakeholders are and what tools are critical to delivering a successful \nfiling season. Turning the tax policy pumpkin into an ornate carriage and the taxpayer \ninto the “Belle of the Ball,” ready for the big dance (filing season), does not happen \nmagically each year. Tax administrators and their many stakeholders are responsible \nfor this significant annual transformation, which we will refer to in this report as the \nTaxpayer Journey. \nCongress Bears Significant Responsibility for Complexity \n• The Taxpayer \n First Act 2019 \n• The \n Further \n Consolidated Appropriations Act of \n 2020 \n• The Familes \n First \n Coronavirus \n Repose Act \n• Cares Act \n• The Cosolidated Appropriations \n Act of 2021 \n• The American Resuce Plan Act \n• The Infrastructure \n Investment and Jobs \n Act \n• The CHIPS and Science Act \n• The \n Inflation Reduction Act \nThe complexity of the federal tax law rests significantly on Congress’s shoulders. The \nchart above highlights just a few of the major laws that have changed since 2019 that \nhad a major impact on the tax code and the tax administration2. \n2 Andrew Lautz, Senior Policy Analyst, Economic Policy, Bipartisan Policy Center BPC Slide 6 \nhttps://taxfoundation.org/events/review-2023-tax-filing-season/ \n9 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWhile Congress is responsible for writing the tax law, tax administrators are tasked with \nimplementation. Tax administrators must currently decipher over 6000 pages and \nroughly 3.8 million words in the Internal Revenue Code, known as Title 26, and distill it \ninto understandable forms, publications, and applications, which is no small feat3. \nTitle 26 - Revenue Code \n6,000 \nPages \n3.8 \nMillion \nWords \n1,300 Federal Tax Products \n750 \nForms \n12 Tax \nTypes \nIRS Guidance \n400 Instructions \n150 Publications \nThe distilled products that come from this code are managed by the IRS Tax Forms & \nPublications Division, which is responsible for over 1,300 tax products, including \nmultiple languages, that are revised annually. For every tax year, they manage more \nthan 750 tax forms, 400 separate instructions, and 150 tax publications.4 Before a new \ntax form is created or existing forms are revised, the forms travel through multiple \nfeedback loops, which take the time and resources of the entire tax administrative \necosystem. These include but are not limited to: \n• \nTax law and Chief Counsel official guidance and comments \n• \nProcessing and procedural changes \n• \nInput from Stakeholders, States, Software Industry \n• \nInput from taxpayers, tax practitioners, and IRS employees \n• \nRecommendations by TIGTA, GAO, TAS, and TAP \n• \nSimplification, focus group, and burden-reduction efforts \n• \nOperating Division and its compliance objectives \n3 \n Scott \n Greenberg \n Oct \n 8 \n 2015 \n The \n Tax \n Foundation. \n https://taxfoundation.org/federal-tax-laws-and-regulations-are-\nnow-over-10-million-words-\nlong/#:~:text=To%20arrive%20at%202015%20figures,(about%2014.7%20million%20words).\n4 Tax Forms & Publications (TF&P) Wage and Investment, Media & Publications (M&P). 08-25-2022. The Tax \nForm Story... [PowerPoint Side 4,5] \n10 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nThe IRS Tax Forms & Pubs Division is an example of a foundational resource or \nstarting point relied upon to administer the United States Tax Code, which impacts both \npaper and electronically filed returns. These documents serve as the tax system's \nfoundational guides and rule books, allowing taxpayers to understand and comply with \ntheir filing obligations and receive the benefits they are entitled to. In addition to this \nmassive yearly undertaking performed by the IRS and its stakeholders to create the \nfoundation of the filing system, we still have not accounted for any technology \ncomponents, service components, security, educational materials, website \nmaintenance, online tools, communications, or state returns and their independent yet \nequal requirements. Simply put, there is no magic wand to make tax season happen. \nHowever, we believe there are ways to improve service, technology, and processes that \noften cause taxpayer journey disruptions, leading to frustrated and underserved \ntaxpayers that can erode voluntary compliance. \nEmotional Words - Tax Policy & Tax Compliance, and why taxpayers “Care” \nIt’s easy for ETAAC, tax professionals, and Members of Congress to get lost in the tax \nlingo, debating the best way to close the tax gap, increase voluntary compliance, and \nimprove return filing statistics. However, if we step back and look at things from the \ntaxpayer’s perspective, the real question is, why do taxpayers care about filing a return? \nIn a voluntary tax compliance system, tax administrators must consider why and how \ntaxpayers choose to interact and cooperate with their government to file accurate and \ntimely returns. Interacting with the government to file a return can be scary, daunting, \nboring, confusing, and frustrating. Simply put, human emotions are directly connected to \nfiling tax returns, and as tax experts, we must consider those emotions to achieve the \nprimary goals of voluntary compliance and ensure taxpayers receive the benefits they \nare entitled to. \n“The ‘slippery slope’ framework is an alternative approach for research in \ntax compliance that suggests two key variables to obtain taxpayers’ \ncompliance: trust and power. Furthermore, two forms of compliance are \ndistinguished. It is hypothesized that voluntary compliance depends \nprimarily on trust in authorities, whereas enforced compliance is a function \nof the power attributed to authorities.”5 \nETAAC adopts the premise that taxpayer trust and confidence in the tax administration \nsystem is the core of voluntary tax compliance for the U.S tax system. Trust is also \nuniversally understood as being earned and not given. ETAAC has established the \nTaxpayer Trust Model (TTM) in an effort to standardize, build and maintain high levels \nof trust in the tax system and to increase compliance. We believe the TTM framework \ncan serve legislators, tax administrators, and stakeholders in their decision-making \nprocesses. \n5 \n Muehlbacher, \n S., Kirchler, \n E. \n & \n Schwarzenberger, \n H. \n Voluntary \n versus \n enforced \n tax \n compliance: em\n \npirical \n \nevidence \n for \n the \n “slippery \n slope” \n framework. \n Eur \n J \n Law \n Econ \n 32, \n 89–97 (2011). \n https://doi.org/10.1007/s10657-\n011-9236-9 \n11 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Taxpayer Trust Model (TTM). \r\nVoluntary Compliance. \r\nTrust. \r\nChoice, Access, Transparency, Security. \r\nEducation, Communication, Tax Policy. \r\nThe Taxpayer Trust Model is the Foundation of the Taxpayer Journey \nDelivering A Map & Navigational Tools that Foster Tax Compliance\nThe road map of tax compliance for taxpayers must start with three essential \ncomponents that allow for navigational orientation before the journey begins. Both \nstakeholders and taxpayers must know ahead of time how the tax code applies to each \nspecific situation. Built on the bedrock of tax policy, timely and dependable guidance, \ncommunication, and education will enable tax administrators to set up the delivery of a \nsuccessful tax season for the taxpayer. \n12 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nGuidance \nThe lack of timely guidance erodes taxpayers’ confidence along their filing journey, \ncausing confusion, incorrect interpretations, increased and unnecessary friction, and \ncan contribute to the tax gap. Tax guidance is an essential part of tax administration that \nempowers individual and business taxpayers. Guidance promotes voluntary tax \nparticipation by helping taxpayers understand the available tax incentives and \ndeductions, which can reduce their tax liabilities, ensure they receive the benefits they \nare entitled to, and helps them to plan their finances more effectively. In addition, tax \nguidance can help individuals and businesses navigate their interactions with the IRS \nand other tax authorities. This can include providing information on the appeals process, \nresolving disputes, and helping to avoid audits and other legal issues. A foundation of \nstrong guidance practices provides a valuable resource for individuals and businesses \nand promotes an environment of transparency and clarity. Investing in strong guidance \npractices is one of the most cost-effective ways to administer the tax system and \nachieve voluntary compliance while ensuring taxpayers receive the benefits they are \nentitled to. \nCommunication \nThe value of taxpayer services must be measured through the eyes of the taxpayer, and \nthat understanding should drive efforts to ensure the IRS honors the diversity in our \nnation and strives to serve all taxpayers. Effective communication is critical for the IRS \nto fulfill its mission of administering the nation's tax laws fairly, efficiently, and as \nprescribed in law. The IRS needs to communicate with taxpayers, tax professionals, \nand other stakeholders in a clear, accurate, and timely manner to ensure they \nunderstand their tax obligations, rights, and options. Effective communication is also \nessential for the IRS to identify and resolve issues related to tax compliance, fraud, and \nenforcement. By communicating effectively with taxpayers and stakeholders, the IRS \ncan build trust and confidence in the tax system, promote voluntary compliance, and \nreduce the burden of tax administration for everyone involved. The need for effective \nand timely communication is paramount for the IRS to fulfill its responsibilities and \nachieve its goals. \nEducation \nThe need for proactive tax education arises from the complex nature of tax laws and \nregulations, which can be difficult for individuals and businesses to understand and \ncomply with. Tax education helps individuals and businesses to: \n• Better understand their tax obligations and responsibilities, which can avoid \nerrors and potential legal issues. \n• Make informed decisions about tax planning and compliance, resulting in \naccurate tax returns, lower tax liabilities, and improved financial outcomes. \n• Stay informed about changes to tax laws and regulations, which can affect their \ntax obligations and financial planning strategies. \n• Understand what benefits are available through the tax system and ensure they \nare receiving the benefits they are entitled to. \n13 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nIn addition, a critical component of tax education is helping individuals and businesses \nunderstand their rights and responsibilities when interacting with the Internal Revenue \nService (IRS) and other tax authorities. Overall, tax education plays a crucial role in \npromoting compliance, fairness, and efficiency in the tax system. It helps to ensure that \nindividuals and businesses have the knowledge and skills they need to meet their tax \nobligations and receive the benefits they are entitled to. \nTimely Guidance, Communication & Education Create a Foundation That Fosters \nTrust \nCommun\nication, Guida\nnce, and \nEducation lead to Trust \nNo one would use a map with an outdated, or unreliable source because doing so \nresults in one's failure to reach their destination. The ability of tax administrators to \ndeliver timely guidance, communication, and education to taxpayers and stakeholders \ndirectly affects the level of trust taxpayers have in fulfilling their tax responsibilities. \nMuch like an individual's relationship with their physician, preparing and filing tax returns \nrequires a deep level of trust from relationships built through years of experience or \neven referrals from close friends and family. Taxpayers’ opinions of the Internal \nRevenue Service (IRS) vary. Some taxpayers may view the IRS as a necessary \ncomponent of the government, responsible for collecting taxes to fund public services. \nOthers may have negative experiences with the IRS, such as unanswered service \nrequests, delayed refunds, or disputes over tax obligations, leading to frustration and \ndistrust. \n14 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nThe Pillars That Support Trust \nTo achieve and maintain elevated levels of trust and confidence in the tax system, tax \nadministrators must provide high levels of security, service, and interactive application \noptions that allow taxpayers to customize their journey preferences, thereby increasing \ntheir confidence during their journey preparation. These options can be categorized into \nfour primary pillars: Access, Choice, Transparency, and Security. Throughout this \nreport, we will often refer to these four pillars as they are the foundational support that \naligns with taxpayers’ expectations. If any one of these four pillars is ignored or violated, \ntaxpayer trust is eroded, and the risk of noncompliance and failure to provide benefits to \ntaxpayers for which they are entitled becomes a reality. \nChoice\n, Acces\ns, Tran\nsparency, and\n Security lead to Trust \n15 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nThe Key Stakeholders Who Deliver the Taxpayer Journey \nCongress \nIRS \nState & Local \nGovernment \nSoftware \nProvidors \nTax \nProfessionals \nFinancial \nInstitutions \nSecurity\nSummit \nCongress\nCongress may have the most significant impact on the taxpayer’s journey. The \ndecisions they make and the laws they pass have a direct impact on the entire tax \nadministration ecosystem and the taxpayer compliance journey. The laws, guidance, \nand oversight that legislators provide are the bedrock of tax administration. This critical \nrole comes with significant responsibility, as each decision has a measurable impact on \nthe taxpayer. In certain situations, the way in which legislation is passed may negatively \nimpact or frustrate intended policy outcomes. For example, legislation passed late or \nretroactively may hinder the effective administration of an intended benefit (such as a \ntax benefit passed after most taxpayers have already filed) and can erode taxpayers’ \ntrust in the IRS and the federal government. \nTax Administration \nTax administration in the United States has many critical stakeholders who work \ncollaboratively to ensure that access, choice, transparency, and security are maintained \nthroughout the tax ecosystem. The American tax process system does not operate in a \nsilo but relies upon its many interworking parts to effectively deliver an efficient tax \nsystem that taxpayers expect and deserve. Tax administrators must provide \naccountability and transparency to drive taxpayers' trust and balance that with cross-\nfunctional collaboration to ensure legislators' policies are accomplished. Below, we \nexplore each of the stakeholders that contribute to the overall tax compliance \nframework. \n16 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInternal Revenue Service \nThe IRS is one of the world's largest tax administrators. The agency's mission is to \nprovide America's taxpayers with top-quality service by helping them understand and \nmeet their tax responsibilities and enforce the law with integrity and fairness to all. \nGuidance, education, and communication are their core functions as they support the \nTaxpayer Bill of Rights.6 \nState & Local Government \nIn addition to Federal returns, many taxpayers must file a state and/or local return. State \nand local revenue agencies play a pivotal role in tax administration. State and Local tax \nagencies are sovereign entities and independently determine how their taxes are \nadministered. It is important to note that federal tax laws and policies can have a \nsignificant impact on state and local tax agencies, and it is critical that they have a \ncollaborative working relationship with the IRS. \nSoftware Providers \nSoftware providers are an integral piece of tax administration. Over 90% of individual \ntaxpayers now e-file their returns. Software providers bridge the gap between complex \nfederal and state/local, and tax compliance. Developing tax and accounting software \nrequires intricate collaboration and communication between federal and state \ngovernments as advocates for their users. \nTax Professionals \nTax professionals are individuals who represent and account for roughly 55% of returns \nelectronically filed. They provide services related to tax preparation, planning, and \ncompliance for individuals, businesses, and other organizations. Tax professionals may \ninclude certified public accountants (CPAs), enrolled agents (EAs), tax attorneys, and \ntax preparers. Tax professionals play a vital role in reaching the diverse multitudes of \nsocial, economic, and ethnic groups in America. \nFinancial Institutions \nFinancial institutions play an integral role in tax administration, touching all aspects of \nmoney movement, taxpayer experience, and fraud prevention. In 2022, over 110 million \ntax refunds were released by the Bureau of Fiscal Services, with 91% of those being \ndirect deposited into a taxpayer’s bank account. Financial institutions must constantly \nbalance the need to provide their customers with tax refunds in a timely and secure \nmanner while fighting the ongoing battle of stolen identity theft tax refund fraud. \nThe Security Summit\nThere is no better example of how tax administration should work in this country than \nthe IRS Security Summit. The IRS Security Summit is the “The Three (Five) \nMusketeers” of tax administration and a true demonstration of healthy collaboration for \nthe sole benefit and protection of the American tax system- “All for One, One for All”. \n6 https://www.irs.gov/taxpayer-bill-of-rights \n17 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFounded in 2015 at the request of IRS Commissioner John Koskinen, the Security \nSummit consists of the five key tax administration stakeholders: IRS, state tax agencies, \nsoftware developers, tax professional organizations, and financial institutions. Total \nmembership includes 42 state agencies and 20 industry offices in addition to the IRS, all \nstakeholders aligned to come together and work collaboratively to protect taxpayers \nfrom identity theft refund fraud. \nETAAC organized the initial meeting of the Security Summit in 2015 and amended its \ncharter in 2016. This assisted in expanding its scope to include researching, studying, \nand making recommendations regarding the prevention of identity theft tax refund fraud \n(IDTTRF). ETAAC’s role with respect to the Security Summit was further reinforced in \n2019 by Section 2002 of the Taxpayer First Act, formalizing the changes made to the \nETAAC charter. \nAs a main component of the Security Summit, the Identity Theft Tax Refund Fraud \nInformation Sharing and Analysis Center (the IDTTRF-ISAC or simply, the ISAC) was \nformed in January 2017, governed in equal partnership by the IRS, industry, and states. \nThe ISAC partnership includes 73 organizations – 48 States, 15 industry partners, 4 \nfinancial services companies, the IRS, and 5 endorsing organizations. The platform \nserves as the centralized information-sharing vehicle and includes controls to ensure \nthat sharing occurs in a manner that is consistent with applicable laws. \nFoundational Recommendations for The Taxpayer Journey \nRecommendation #1: ETAAC recommends that Congress pass timely tax \nlegislation and engage the IRS and appropriate stakeholders prior to passing \nlegislation. \nAs with any other policy arena, tax policy often begins as a proposed solution to a \nproblem. Pandemic-era tax credits are a notable example of this. However, when \nengagement across the tax ecosystem is not up to par, legislators can come away with \nunrealistic expectations about policy implementation leaving taxpayers confused and \nfrustrated. Therefore, ETAAC recommends Congress engage with IRS and other \nstakeholders before legislation is passed to ensure the intended policy outcomes will be \nachieved. \nIn addition, late legislation often disrupts the taxpayer's experience and financial \nsituation and can have significant negative impacts on the IRS, States, businesses, and \nthe economy. Late legislation can create uncertainty and confusion, delay refunds, \nreduce economic growth, increase complexity, and create compliance challenges for \nthe IRS. Congress should ensure systems will be available to handle the new law \nbefore implementation dates are set. ETAAC believes in the need for timely and \npredictable tax legislation to ensure that taxpayers can plan and prepare for their tax \nobligations effectively and efficiently, which promotes economic growth and stability. \n18 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTax legislation passed late in the year or after the tax season begins, has various \nnegative impacts on taxpayers. It is important to have timely legislation to facilitate a \npredictable and understandable tax filing season. Failure to do this results in: \nUncertainty and Confusion: Last-minute changes to tax rules and regulations can \nmake it difficult to understand tax obligations and plan for future tax liabilities. The \noutcome results in returns filed with errors and omissions, potentially leading to \nadditional costs to the IRS and the taxpayer. In addition, state and local tax returns have \na starting point of Federal Adjust Gross Income (FAGI) or Taxable Income. The \npassage of late or untimely federal laws can cause problems with the taxpayer being \nable to file a timely and accurate state or local return, further magnifying the confusion \nand taxpayer uncertainty. \nDelayed Refunds: Delays in the processing of tax returns and refunds, which can \ncause financial hardship for taxpayers who rely on their refund to pay bills, make \npurchases, or invest in their businesses. It may also lead to reduced consumer \nspending and business investment, negatively impacting economic growth. \nReduced Economic Growth: Economic impacts by reducing consumer spending, \ndecreasing business investment, and slowing economic growth. This can have a ripple \neffect on jobs, wages, and government revenues, creating long-term negative impacts \non the economy. \nIncreased Complexity: Last-minute changes can make the tax code more complex \nand require additional guidance and interpretation. This can lead to confusion and \nerrors for taxpayers and tax professionals and increase the risk of non-compliance and \naudits. \nCompliance Challenges: Increased compliance challenges for the IRS, which may \nstruggle to implement new rules and procedures effectively and efficiently. This can \nresult in delays, errors, and inefficiencies in tax administration, which can lead to \nadditional costs and penalties for taxpayers. \nRisk of Diminished Security: Security challenges can become more prevalent \nbecause of the last-minute nature of implementing changes. This can result in delays in \ntaxpayer's refunds and put taxpayer data and U.S. Treasury funds at risk. Proactive \nengagement with stakeholders is crucial to ensure their safety. \nIn summary, late tax legislation can have multiple negative impacts on taxpayers, \nbusinesses, and the economy. To avoid these negative impacts, it is essential for \nCongress to pass timely and predictable tax legislation, providing taxpayers and tax \nprofessionals with the guidance, clarity, and certainty they need to plan and prepare for \ntheir tax obligations effectively and efficiently. By doing so, you can promote economic \ngrowth, stability, and increased trust in the American tax system. \n19 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRecommendation #2: ETAAC recommends the IRS prioritize and allocate \nfunding to IRS.gov modernization and search engine optimization. \nThe IRS website is a key resource that empowers stakeholders to independently find \nthe information they need. ETAAC recommends the IRS invest resources in improving \nthe content on their website and ensure the navigation aligns with end-user website \ndesign techniques. Website enhancements should include end-user usability testing to \nensure the enhancements meet end-user needs and empower users to independently \ngather the information they need to be compliant. \nWebsite advertising and marketing dollars are critical pieces of the puzzle when we talk \nabout a modern and functional IRS. It is ETAAC’s understanding that very limited \nresources are allocated to these types of service needs each year. The tools available \non IRS.gov should be bound by accuracy, reinforcing guidance, communication, and \neducation by providing Access, Choice, Transparency, and Security. \nRegardless of how good the information is on the IRS website, if taxpayers are not \naware of informational resources or cannot quickly find the information that they are \nlooking for, it is all for nothing. Some of the critical questions that need to be analyzed to \nbetter understand areas of opportunity for IRS.gov are: \n1. What are the most common questions taxpayers have? What information are \nthey looking for, and what problems are they trying to solve? \n2. If a search is done via the internet, is the IRS website one of the top search \nresults? Would further search engine optimization (SEO) strategies and content \nstructured to respond to Large Language Models (LLM) and Generative Chat \nincrease the user’s ability to quickly find the information they need on IRS.gov \nand search engines like Google, Bing and Yahoo? \n3. Are taxpayers able to gain the information they need to answer their questions or \nsolve their problems, or do they still need to call an agent? \n4. How can the IRS leverage research data and site behavior to understand why \ntaxpayers choose not to go to the website? What concerns or beliefs do \ntaxpayers have regarding accessing government websites? \n5. What are the industry best practices, such as in search optimizations, \naccessibility, and findability methodologies, that ensure that not only the right \nchanges are prioritized, but the product actually meets user needs? \nThe answers to these questions and more must be sought out to better understand \ntaxpayer behavior. More importantly, the IRS must identify common reasons people visit \nIRS.gov and proactively address the root causes to potentially avoid an interaction \naltogether. \nAccording to analytics.usa.gov, taxpayers care most about the status of their mailed \npackages, \n medical questions, taxes, \n and the weather. The following graphic was taken \non April 19th, 2023, to show the top ten visited government websites over the last 30 \n \ndays coming out of tax season. \n \n20 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Top Domains. Visits over the last month to domains, including traffic to all pages within that domain. We only count pages with at least 1,000 visits in the last month. \r\ntools.usps.com 215,736,239 \r\nncbi.nlm.nih.gov 158,175,714 \r\npubmed.ncbi.nlm.nih.gov 109,701,695 \r\nirs.gov 101,217,340 \r\nreg.usps.com 74,626,880 \r\nusps.com 73,247,178 \r\ncdc.gov 64,016,109 \r\nmedlineplus.gov 55,070,551 \r\nforecast.weather.gov 47,824,854 \r\ninformeddelivery.usps.com 40,714,777 \r\nIRS.gov is one of the top government-visited sites but suffers from severe \nmismanagement, organization, optimization, and end taxpayer usability. Lack of \nallocated funding and automation tools to properly govern, study, structure, test, and \nmanage the website to meet the users’ needs on a consistent basis are major \ncontributing factors. Within IRS.gov, there is an abundance of information available to \nthe taxpayer and tax professional that is valuable during the filing journey. ETAAC has \nselected the primary tools below that we believe should become the focus of \nenhancement and optimization from the Inflation Reduction Act funding. \nTax Forms and Publications: The website provides access to all the forms and \npublications needed for filing federal tax returns, including Form 1040 and its variations, \nas well as publications on tax topics such as deductions and credits. \nTaxpayer Education: The website provides a range of educational resources for \ntaxpayers, including videos, interactive tools, and articles on various tax topics. \nTaxpayers often get lost in the IRS.gov maze of forms, FAQs, and instructions. \nFree File: The IRS partners with private-sector tax software companies to offer free tax \nfiling services to 70% of taxpayers.7 This service is available through the Free File \nprogram, which can be accessed through the IRS.gov website. Improvement to the \nwebsite, educational advertising campaigns, and documents by the IRS is needed to \nincrease program awareness. \n7 Free File: About the Free File Alliance https://www.irs.gov/e-file-providers/about-the-free-file-alliance \n21 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTaxpayer Assistance Center: The website provides a searchable directory of \nTaxpayer Assistance Centers, which are IRS offices located throughout the United \nStates where taxpayers can get in-person help with tax-related questions and issues. \nTaxpayer Advocate Service: The website also provides information about the \nTaxpayer Advocate Service, an independent organization within the IRS that helps \ntaxpayers resolve tax problems and assists with issues related to the IRS. \nOnline Tools: The IRS.gov website provides a variety of online tools to help taxpayers, \nincluding the ability to check the status of a refund, make payments, set up payment \nagreements, and get tax transcripts. These tools are often hard to access, understand, \nand tend to leave more questions than they answer. \nExpand chatbots to their information return content: The website utilizes chatbots \nfor some service opportunities. Collection voice bots use voice recognition technology \nthat offer self-help options such as information about making payments, responses to \nfrequently asked questions and the ability to authenticate and set up a payment plan as \nopposed to holding for a Collection representative to answer. The IRS has successfully \nimplemented the use of chatbots and should leverage the technology and learnings to \ndeploy for informational returns as well. \nRecommendation #3: ETAAC recommends the IRS prioritize the\nOnline Account toolset expansion. \nOnline accounts are the ultimate tool to deliver digital-by-default tax administration. \nWhile online accounts do reside within IRS.gov ETAAC believes the online account is \none of the more significant improvements in technology the IRS has made through the \npandemic and can and will become one of the best tools to serve taxpayers along their \njourney each year moving forward. The IRS addresses the need for an online account \ninto three separate types of users: Individual Taxpayer, Tax Professional, and Business. \nIndividual Taxpayer Accounts \nIRS taxpayer online accounts allow taxpayers to access information including their \nbalance, payments, tax records, and more. Taxpayers can view key data from their \nmost recently filed tax returns, including prior year AGI which some tax filing programs \nrequire for e-filing purposes. Information about Economic Impact Payments, Child Tax \nCredit payments, and notices from the IRS can also be viewed through the online \naccount. Additionally, taxpayers can make payments, create payment plans, and \nmanage communication preferences in an online account. The National Taxpayer \nAdvocate states that the most used function within Online Account is viewing an \naccount transcript.8 \n8 \n National \n Taxpayer \n Advocate ARC \n Full \n Report \n (pg93) https://www.taxpayeradvocate.irs.gov/reports/2022-annual-\nreport-to-congress/ \n22 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nEffective June 2, 2023, the IRS discontinued their internal credential service provider, \nSecure Access, meaning taxpayers can only access their online account by creating an \nID.me account. Although the absence of a second Credential Service Provider (CSP) \nreduces choice for taxpayers, ETAAC does not support adding additional CSPs if it \ncompromises minimum-security requirements for the sake of choice or access. \nAreas for improvement: The ID.me process, while necessary for identity verification \npurposes, is confusing for those with lower technical literacy, and many may be wary of \nproviding personal information to a private third party. Many taxpayers would benefit \nfrom a thorough explanation and walk-through of the identity verification process. In an \nIRS response to a Taxpayer Advocate Service (TAS) information request, twenty-one \npercent of would-be IRS online services users could not complete identity proofing and \nwere denied access, ultimately being directed to the non-digital service delivery \nchannels, which presented additional challenges. The TAS suggests an in-person \noption for taxpayers who are unable or unwilling to verify their identity online, which the \nIRS is currently assessing through a limited pilot study. \nTax Professionals Accounts \nCurrently, the main purpose of the Tax Pro Account is to automate the submission of \npowers of attorney to authorize tax practitioners to represent individual taxpayers and \ntax information authorizations to view those taxpayers’ accounts. Tax professionals who \nwish to submit powers of attorney must have a Centralized Authorization File (CAF) \nnumber in good standing assigned to them as an individual; an address in the 50 United \nStates or the District of Columbia; authority to practice before the IRS as an attorney, \nCPA, EA, enrolled actuary, or enrolled retirement plan agent; and a license to practice \nin the 50 United States or the District of Columbia as an attorney or CPA. To initiate a \nrepresentation authorization, tax professionals must have an active Tax Pro Account \nand receive approval from a taxpayer with an active Online Account. The IRS processes \nrepresentation authorizations initiated in Tax Pro Accounts much faster than any other \nsubmission method. \nIn 2021, there were over 783,000 individuals authorized to prepare tax returns. From \nJuly 2021 through December 1, 2022, there were 284,013 sessions where a \nrepresentative logged into a Tax Pro Account and over 18,930 power of attorney \nrequests were completed. Despite the fast processing of representation authorizations \nthrough Tax Pro Accounts, tax professionals granted representation cannot access \ninformation available in their clients’ Online Accounts. The most useful function at the \npresent time for Tax Pro Accounts is direct access to Transcript Deliver System (TDS) \nto retrieve transcripts of taxpayer accounts. \nThe IRS must reimagine the taxpayers' experience, meeting the taxpayer where they \nare by respecting the third parties they choose to work with, and create features that will \ndrive tax pro adoption allowing taxpayers to seamlessly share account information with \nauthorized third parties in a scalable and secure manner. \n23 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nETAAC believes elevating the focus and functionality of the Tax Pro Account to similar \nlevels available to taxpayers will create the highest return on investment by generating \nhigher compliance levels and increased taxpayer satisfaction. By prioritizing Tax Pro \nAccounts, the IRS leverages a larger audience who routinely interact with the IRS and \ntheir systems and submits roughly 55% of the electronic return volume. \nBusiness Accounts \nThe IRS has not yet enabled Business Online Accounts via its online portal. The IRS \nexpects to launch a minimum viable product early in the Fall of 2023. We commend the \nIRS on their commitment to increase access for business customers. We also \nencourage the IRS to collaborate with stakeholders on their implementation of business \naccount features and security. \nThe Taxpayer Journey \nETAAC's 2023 recommendations and accompanying analysis on the taxpayer journey \nare crucial for understanding the context and elaboration behind each suggestion. The \nreport emphasizes identifying disruptions during the taxpayer journey and addressing \nthem through enhanced service, collaboration, security, and modernization efforts. \nPart I - Information Reporting \nEach year the taxpayer journey begins when taxpayers receive their W-2s and 1099s. \nThese informational documents are often the first indicator to a taxpayer that they must \nfile a tax return. \nThe hope is that the IRS’s efforts at educating the public about their tax filing obligations \nwill ensure the receipt of information returns is not a surprise and that taxpayers know \nhow to report this information on a tax return. \nAs the IRS continues to make progress in enhancing the taxpayer experience, ETAAC \nacknowledges the steps implemented to improve the taxpayer’s journey relating to \ninformation returns. We recognize the time and effort expended by the IRS to roll out \nthe 1099 Portal, Information Returns Intake System (“IRIS”), which allows filers to \nelectronically file any Form 1099 for free. As part of the Taxpayer First Act (TFA), \nCongress mandated the IRS to provide a web-based Form 1099 portal with functionality \nlike the Social Security Administration’s W-2 portal.9 The IRS delivered a platform that \nmodernized features taxpayers expected when conducting business online. In its initial \nrelease, IRIS automatically detects filing errors and provides alerts for missing \ninformation as well as allowing filers to carry over issuer information from year-to-year, \nwhich results in greater convenience and fewer errors.10 \n9 Section 2102 of the Taxpayer First Act, Public Law 116- 25, codified at 26 USC 6011).\n10 IR-2023-14, Jan. 25, 2023 \n24 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nWe expect this new platform will ease the filing process for the tens of millions of small \nbusinesses filing information returns, and we look forward to the IRS working with \nstakeholders to develop a strategy for retiring the Filing Information Returns \nElectronically (FIRE) platform and releasing new functionality, including an Application-\nto-Application solution (A2A), which will allow for more efficiency for large filers. As the \nIRS works on the retirement of FIRE and future phases of IRIS development, we \nencourage them to collaborate and engage with stakeholders and end-users. \nIn this section, the Electronic Tax Administration Advisory Committee will provide \nrecommendations to the Internal Revenue Service focused on improving the taxpayer’s \nexperience related to information reporting, including the following: \n1. Real-time data sharing. \n2. Modernization, including expanding customer service and digitizing summary \nreturns. \n3. Information reporting improvements and education aimed at enforcement. \n4. Fraud prevention to protect all parties: tax filers, tax providers, and tax preparers. \nReal-time data sharing with all stakeholders \nRecommendation #4: ETAAC recommends the IRS provide properly \nauthenticated third parties the ability to “Pull” information return data on \ndemand. \nInformation returns are the foundational documents taxpayers need to file accurate tax \nreturns. Improving access to information return data for all stakeholders will serve to \nenhance the taxpayer experience, improve fraud and error detection, ensure timely \nreturn processing, and reduce the burdens of compliance. \nIt is important to enable authorized parties to retrieve information return data, including \nstate departments of revenue, other IRS branches such as the business or taxpayer \nportals, and other government agencies to help facilitate the accurate filing of the tax \nreturn and timely processing and refund distribution. The information return data should \nbe retrievable via Application Programming Interface (“API”) pull on demand by the \nauthorized user rather than being incumbent upon an IRS \"push” schedule or a flow-\nthrough process that allows states and other authorized users to retrieve their data in \nreal-time, like what happens with the electronic income tax return retrieval. This would \nallow authorized parties to schedule and retrieve filed information returns and \nassociated data in a real-time fashion, dramatically enhancing taxpayer experience, \nreturn processing, and refund distribution. \n25 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nA perennial issue for state tax agency partners in receiving information reporting data is \nthe timeliness of that data. The IRS recognizes the utility of information reporting data \nfor purposes of identifying: taxpayers underreporting their income; excess deductions; \nemployers who are withholding but not remitting to states; and resident and non-\nresident non-filers. However, the volume of data received results in extremely large \nfiles, i.e., the Information Return Master File or “IRMF,” and the IRS takes at least 18 to \n36 months to create this data.11 The current process for the IRS providing these files \nincludes multiple handoffs and manual work. Implementing this recommendation could \neliminate current programs such as the Combined Federal and State (“CFS”) program \nand the need for IRS employees in multiple areas of the organization to manually \nproduce the CFS files multiple times a year. \nProviding state tax agency partners access to the information return data as a “pull” or \nreal-time flow-through for retrieval allows states to be in the same position as the IRS in \nidentifying erroneous and fraudulent returns early in the filing season. This results in a \nprocess that is better at protecting the taxpayers, eliminating redundancies for \ninformational return processors who currently must use one system to submit IRS \ninformational returns and one system for every state in which they file informational \nreturns. ETAAC recommends the IRS work in partnership with state and industry \nstakeholders to create a roadmap for future functionality and make enhancements to \nthe system that reduce burden and enhance taxpayer experience. Also, to the extent \nthe IRS can share the results of its validation of the data reported against third-party \nsources or other identity theft/refund fraud indicators or analysis, this information is \ncritical to state tax agency partners, who also have an interest in identifying and \nstopping potentially fraudulent or erroneous income tax returns. \nRecommendation #5: ETAAC recommends the IRS provide Form 1099-NEC \ndata to States on an expedited basis. \nIf the IRS were not able to deliver all information reporting data to state tax agency \npartners in near real-time, state tax agency partners would benefit greatly from receiving \nForm 1099-NEC data that was filed electronically in real-time during the filing season, \nsimilar to the process used for states to retrieve electronic income tax returns in real-\ntime. This would ensure the states receive the information at the same time the IRS \ndoes by the January 31 due date and would eliminate taxpayer burden, expedite return \nprocessing, and eliminate manual IRS processes that entail gathering the information \nand sending the files to the states after the filing season. Anecdotal discussions with \nstate representatives confirmed the importance of receiving the Form 1099-NEC in as \nnear-real-time as possible. In 2021, the IRS received nearly 70 million Form 1099-\n11 \n 11.4.2 \n Data \n Exchange \n Program \n | \n Internal \n Revenue \n Service \n (irs.gov) \n at \n Section \n 11.4.2.7.11 \n \n26 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nNECs.12 The recipient and IRS copy of Form 1099-NEC are both due on January 31 of \nthe year following the tax year at issue. ETAAC recommends the IRS work with state \nand industry stakeholders to build a process that reduces taxpayer burden and \nenhances tax compliance. \nModernize/Digitize/Standardize the Information Reporting Lifecycle \nRecommendation #6: ETAAC recommends the IRS prioritize e-filing of all 94X\nreturns and enhancing duplicate 94X processing. 13 \nThe IRS has a significant backlog of 941-X returns (961,000 as of April 12, 2023).14 The \ngoal of the IRS is to reduce or eliminate all paper filings. ETAAC agrees with this goal \nas it will streamline and accelerate the processing of all taxpayer returns. ETAAC \ncommends the IRS for reducing the electronic filing threshold to 10 forms for most \ninformation returns (including W-2’s 1095’s, 1099 series) effective for all returns filed \nafter December 31, 2023.15 ETAAC recommends that Congress introduce a similar \nregulation for 94X returns, and specifically Form 941, to increase electronic filings and \nreduce the processing backlog. ETAAC is pleased to see IRS Tax Tip 2023-72 that \nincludes a mobile-friendly way to file 940, 941, and 944 returns. ETAAC is happy to \nprovide feedback or participate in user-testing for this new capability. \nThe IRS specifically stated that 94X series returns have the highest percentage of paper \nfilings. The IRS provided the following statistics: 940 - 47.2% are paper filed (2021); 941 \n- 49.7% are paper filed (2021).16 Today the only way to file an electronic 941 is directly \nfrom software to the Modernized eFile (MeF) IRS server system in XML format. This \nlimits the possibility for many businesses to file electronically. \nToday, for all practical purposes, amended 941’s cannot be filed electronically. \nTaxpayers must mail and the IRS manually processes these 941-X’s. In practice, it \ntakes the IRS on average six months to process amended returns. ETAAC \nrecommends having an electronic option. This would speed up processing and problem \nresolution. \n1. ETAAC recommends the IRS provide a portal for filers to upload original and \namended 94X returns electronically starting January 1, 2024. \n12 Research, Applied Analytics and Statistics (RAAS). E-mail attachment (IRMF_Counts (Draft- 2023_01_24) from \nRAAS to ETAAC Subgroup on Information Reporting (January 31, 2023). \n13 This includes all returns in the employment tax series (e.g. 940, 941, 943, 944, etc.) \n14 https://tax.thomsonreuters.com/news/irs-issues-2023-draft-form-941-x-with-minor-changes-as-backlog-continues-\nto-grow/ \n15 88 F.R. 11754, 2-23-23 \n16 Research, Applied Analytics and Statistics (RAAS). E-filed rate table in e-mail from RAAS to ETAAC Subgroup \non Information Reporting (February 24, 2023). \n27 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n2. ETAAC suggests that the IRS create a line-by-line input like the current W-2 line-\nby-line input (BSO website) and authenticate filers using TCC.17 \n3. Alternatively, ETAAC suggests the IRS create a way to download and \nautomatically upload a 941 image (i.e., pdf) to the IRS system. \nEnhance Duplicate 94X Processing \nETAAC recommends the IRS enhance and automate its current mechanism for \ndetermining which return to process when duplicate quarterly 941 forms are submitted. \nFor example, when a taxpayer files two returns for the same quarter due to a client \nterminating their payroll processor mid-quarter, both processors file 941 returns for the \namounts reported which could lead to the overstatement of deposits and liabilities. \nETAAC understands the IRS has a process to review duplicate submissions to \ndetermine taxpayer intent and accordingly updates the taxpayer’s account. However, \nthe IRS might be able to eliminate human intervention by implementing automated \nbusiness rules to determine which return to process. In cases where the system is not \nable to determine which return to process, the IRS can reach out to the taxpayer via \ntheir online account to specify which return to process. ETAAC suggests the IRS create \na history record table to show each filing, filing date, and the user that filed each return, \ncreating a unique record locator with a linked image of the filing which will help the \ntaxpayer easily and quickly determine the correct return. \nRecommendation #7: ETAAC recommends IRS enable online user access \ncontrol for large business taxpayers. \nLarge businesses find it increasingly difficult to manage user access with existing tools, \nespecially as tax departments grow (companies with over $6 billion in revenue \nemployed on average 63 employees in their corporate tax department in 2022) and the \nworkforce becomes increasingly agile. \n18 ETAAC commends the IRS for enabling \ntaxpayers to upload and submit Forms 2848 and 8821 online. However, these forms \nmust be completed at the taxpayer/entity level, meaning a large multi-national will have \nto submit hundreds (if not thousands) of these forms and update them as authorized \nusers leave the company or switch roles. This is not efficient for the IRS or large \ntaxpayers. ETAAC recommends the IRS create a secure user access utility within the \nBusiness Online Account for authenticated super users to grant and revoke role-based \naccess to specific types of taxes (income tax, payroll, information returns, etc.) by \ntaxpayer/entity without the need to upload a form and without requiring a signature. To \nensure online accounts are up to date with current authorized users, the IRS can \n17 https://www.ssa.gov/bso/bsowelcome.htm \n18 https://www.thomsonreuters.com/en/reports/2022-state-of-corporate-tax-department.html \n28 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ninclude a mandatory quarterly (or annual) review, whereby super users must log in and \nreview access permissions to confirm authorized users. \nInformation Return Enforcement \nRecommendation #8: ETAAC recommends the IRS update Form 1099-K and \neducational materials to enable easy compliance. \nWe know that most taxpayers want to comply with the tax rules set forth by the IRS and \nthe IRS certainly aims to close the tax gap by enforcing compliance. \nInformation returns are a mechanism to aid in compliance and enforcement but \ntaxpayers’ understanding and ability to use information returns to accurately file their \ntaxes varies widely by type of information return and their underlying instructions. \nETAAC applauds the Social Security Administration’s (SSA) efforts in W-2 compliance. \nThe W-2 has many boxes and codes to indicate the type of income, and the W-2 \ninstructions are explicit as to where to report it on the return. This has enabled software \nproviders to largely automate the ingestion of W-2 tax information as well as translate \nthose amounts to the appropriate sections on the return. \nWith the transition to online marketplaces and payments, the IRS recognized certain \npayments were going unreported and sought to correct this with the introduction of \nForm 1099-K. \nForm 1099-K came into existence as part of the 2008 Housing and Economic Recovery \nAct to ensure that individuals and businesses report all of their income for tax purposes \nand improve voluntary tax compliance. Starting Tax Year 2011, payment settlement \nentities (PSEs) and third-party settlement organizations (TPSO’s) reported payment \ncard and third-party network transactions, which included transactions from selling on \neBay to electronic payments through platforms such as PayPal and Venmo. What’s \nmore – the form requires PSEs and TPSO’s to report unadjusted gross sales without \nregard to any adjustments for credits, cash equivalents, discount amounts, fees, \nrefunded amounts, or any other amounts, which means it is the taxpayer’s job to \nunderstand the amounts therein and back out amounts that do not constitute income on \ntheir return. \nThe original thresholds only required payers to report transactions where gross \npayments exceeded $20,000 and there were more than 200 transactions. Given the \n(relatively) high thresholds in comparison to other information returns, amounts normally \nreportable on Form 1099-K have gone unreported, which led Congress to lower the \nthresholds to $600 with no transaction limit with the American Rescue Plan Act of 2021, \n29 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nbeginning with Tax Year 2022. However, on December 23, 2022, the IRS announced a \none-year delay in the threshold reduction to enable payers and the IRS to prepare for \nthe increase in 1099-K volumes to be filed and processed.19 \nThe 1099-K threshold reduction will improve the mechanism for enforcement. According \nto the Joint Committee on Taxation’s February 26, 2021, report to the House of \nRepresentatives (JCX-12-21), the projected revenue associated with the reporting of \nthird-party network transactions of $1.081 billion for 2023 after considering the lower \nthresholds which is a drastic increase from the $146 million projection for 2022 under \nthe original thresholds. 20 \nHowever, the threshold reduction will significantly increase the administrative burden on \nthe IRS in executing that enforcement as it will be difficult to reconcile amounts reported \nversus the income on the return. Additionally, because the 1099-K does not detail what \nis included in the amounts nor provide specific instructions on how to report amounts on \nthe taxpayers’ return, this will further increase administration and result in increased \ntaxpayer notices, interest, and penalties. \nWe applaud the IRS for publishing 1099-K FAQs to cover a variety of examples of the \ntype of income reported on the 1099-K and how to report on a return. 21 However, the \nFAQs still require taxpayers to educate themselves and understand how to report their \nincome, which is hopeful at best. And while it is the taxpayer’s responsibility to keep \ntheir own books and records to file their tax returns rather than solely rely on the \ninformation return received, many taxpayers heavily rely on information returns when \npreparing tax returns, particularly if they are individuals. \nWith little more than a year to prepare, if \n the \n 1099-K is going to continue to be a catch-\nall, ETAAC \n proposes the IRS \n update Form 1099-K \n and its instructions in advance of the \n2023 tax filing season to pre-empt and prevent the exacerbation of current reporting and \nenforcement issues in advance of the new thresholds taking effect \n as follows: add \ncodes to the 1099-K to accurately reflect the \n amount reported as unadjusted gross \n \nsales much like the W-2 has codes in Box \n 12 to indicate type of income such as elective \ndeferrals, Roth contributions, etc. Examples \n might include A: Online marketplace sales \n \nof goods or services, \n B: Fees \n paid in relation to online marketplace sales of goods \n or \n \nservices, C: Refunds paid in relationship to online marketplace sales of goods and \nservices, D: Reimbursements, \n etc. \n Additionally, for each code, the IRS can provide \nexplicit instructions to taxpayers on where to report this information on their return. \n \n19 Payers of income reportable on an information return. \n20 https://www.jct.gov/getattachment/10534b10-06bf-40d0-be41-36343c5ff64e/x-12-21.pdf \n21 https://www.irs.gov/pub/taxpros/fs-2023-06.pdf \n30 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTo reduce complexity for taxpayers, the IRS might consider removing the monthly \namounts on the recipient copies of the 1099-K, given these amounts do not aid \ntaxpayers in reporting amounts on their return. \nTaxpayers will understand how to report 1099-K amounts on their income tax return, \nresulting in higher rates of compliance and preventing underpayment notices, interest \nand penalties. \nSoftware providers and practitioners will be able to automate the ingestion of the 1099-\nK and population of \n the amounts in the correct area of \n the return. \n \nMore taxpayers will accurately report their income, and the IRS will be able to automate \nreconciling 1099-Ks to income tax returns, reducing the tax gap and cutting down on the \nhuman capital costs of processing notices as well as reducing paper. \nRecommendation #9: ETAAC recommends the IRS educate taxpayers and \npayers on their information reporting filing obligations to increase \ncompliance and aid enforcement. \nWe recognize the U.S. workforce landscape has changed dramatically over the last 20 \nyears and have accordingly seen a shift from W-2-receiving wage income workers to \nthose earning money in the gig economy receiving money from one or more third party \nplatforms. U.S. independent contractors receiving 1099s are not subject to income tax \nwithholding like their employee counterparts. This puts the onus on the taxpayer to \ndetermine and pay their tax liability and accurately file their tax returns. \nEducate U.S. Taxpayers on their Filing Obligations \nTaxpayers receiving Form 1099-K may need to report a lower amount than shown on \nthe Form 1099-K on their tax return, or not report the income at all. There is a myriad of \nsituations where a taxpayer receiving Form 1099-K may not have reportable income for \nthe amount stated, if at all, including for example: \n1) \n someone who receives a Form 1099-K \n for a non-taxable event, \n or \n \n2) someone who receives a Form 1099-K for selling personal property at a loss, or \n3) \n a hairdresser who collects all her business income via a payment service. \n She \n \ndoesn’t know \n to create a personal \n account \n for personal activities and instead uses \n \nher business \n account to sell \n her couch at a loss and receives \n the funds from that \n \ntransaction via the same payment service for the convenience of her and the buyer. \n \nShe also pays for some meals for her friends \n who reimburse her. Her Form 1099-K \nwill include amounts \n earned as a hairdresser, \n the amounts received for the couch, \nand might even include the amounts received from her friends, if not properly \n \nmarked as \n personal transactions. \n Since the amounts \n received from \n her friends are \n31 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nnot gross \n income, \n the amount \n reported on Schedule C may be less \n than the a\n mount \n \nshown on Form 1099-K. In turn, this \n might \n trigger a computer-prepared or \n Computer \n \nParagraph (CP) \n notice from \n the automated under \n reporter AUR \n system. \n \nETAAC anticipates the complexities associated with Form 1099-K will lead to an \nincreased number of CP notices to taxpayers and unnecessary taxpayer burden that \nare likely to disproportionately impact low-income taxpayers. \nThe IRS sends CP notices from the AUR system to taxpayers on paper, often more \nthan a year after the tax filing occurs and requires the taxpayer to respond on paper. \nETAAC believes that CP notices generated via the IRS Automated Under Reporter \nSystem (“AUR”) related to 1099-K will undermine the public trust in e-file in addition to \nthe paper burden placed on the IRS to generate and respond to taxpayer \ncorrespondence, and will erode confidence in the electronic tax system, jeopardize \nvoluntary compliance, and create a negative taxpayer experience, all of which leads to \nadditional IRS burden. \nETAAC recognizes major change to Form 1099-K may not be possible for Tax Year \n2023 and therefore, ETAAC offers some simple recommendations to Congress, \nTreasury, and the IRS.IRS should expand and make more clear, comprehensive \nguidance for all scenarios to report all income shown on Forms 1099-K and a method to \nback out those amounts not included in gross income, including the specific schedule \nand line number for both paper and e-filed returns. \nEven if guidance is comprehensive and clear, it may still be difficult for the average \ntaxpayer to navigate. ETAAC suggests the IRS encourage e-file, highlighting its ease, \nparticularly for taxpayers with one or more 1099-K. By using these existing fields on \nelectronically filed tax forms, the IRS will receive the information needed as part of the \ne-file instead of paper or paper equivalent attachments to a tax return. Having the \ninformation electronically best positions the IRS to use existing anti-fraud tools, and also \nprocess the information more efficiently with all the cost savings, benefits, and tax return \naccuracy enhancements e-file provides. \nThis guidance should be clear enough for software programs, tax professionals, and \ntaxpayers alike to understand and be available in multiple languages. The IRS also \nshould provide this updated draft guidance to the tax professional, software preparation \nindustry, and states as soon as possible so that there is a clear understanding by all \nwithin the tax ecosystem and procedures, communication materials, and appropriate \nsystems can accurately program for the tax filing season. The IRS should then modify \n32 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nthe instructions, post the guidance to IRS.gov and invest in a robust communication \nstrategy to promote and educate on this new requirement.22 \nRecommendation 10: ETAAC recommend the IRS prioritize educating payers \non Nonresident Alien (NRA) withholding and 1042-S filing obligations. \nSimilarly, the international business landscape has changed significantly as well. \nAccording to the World Trade Organization, the world export of commercial services \nincreased from 1,179 billion to 4,872 billion from 1995-2014.23 Additionally, many of the \nthird-party platforms available to gig economy workers are available to non-residents as \nwell. This increases both taxpayers’ and payers’ international filing obligations alike. In \nthe U.S., Form 1042-S reports a foreign person’s U.S. source income subject to \nwithholding. The IRS projects an 47% increase in 1042-S filings in the next 10 years.24 \nMost U.S. payers are aware of their 1099 filing obligations to U.S. payees. However, \nmany are unaware of their 1042-S filing obligations to non-U.S. payees, the requirement \nto withhold U.S. source payments to non-U.S. payees, and most importantly the need to \ncollect IRS W-8 series forms (including Form 8233) from all non-U.S. payees. Most non-\nU.S. payees do not file U.S. income tax returns. This results in a tax gap and lack of a \nmechanism for enforcement. \nTo prevent issues like this, ETAAC recommends the IRS broaden and continue its \ncampaign to identify 1042-S filers, inform them of their obligation, eventually targeting \nenforcement through a 1042 audit.25 One way to identify such filers is to identify payers \nthat filed a large number of 1099s but did not file 1042-S forms, as those organizations \nare more likely to be engaging in international business. Additionally, ETAAC \nrecommends the IRS add these educational materials to the small business pages on \nthe IRS website. \nThis informs payers of their obligations, enabling compliance and preventing a 1042 \naudit, and associated interest and penalties. This will enable the IRS to identify \nunderpayment in order to issue notices and/or initiate Information Document Requests \n(“IDRs”), which will reduce the tax gap. This will enable foreign taxpayers receiving \nforeign source income to have a record of foreign source income which they can use to \nclaim a foreign tax credit in their country of residence or file a U.S. income tax return to \nreceive a refund. \n22 For additional context on 1099-K recommendations see Appendix B: “1099K Real-Time Feedback” submitted by \nETAAC to the IRS March 7, 2023. \n23 https://www.wto.org/english/res_e/statis_e/its2015_e/its15_highlights_e.pdf \n24 https://www.irs.gov/pub/irs-pdf/p6961.pdf \n25 https://www.irs.gov/businesses/corporations/lbi-active-campaigns \n33 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nInformation Return Fraud \nRecommendation #11: ETAAC recommends the IRS should continue to reduce \nIdentity Theft Fraud by increasing transparency between information return \nstakeholders and the IRS. \nMany taxpayers are unaware of their stolen identity until they receive a CP notice from \nthe IRS, often a result of an information return filed under their name/Tax ID for \namounts they did not earn. The identity theft process currently excludes payers, and \ninstead relies exclusively on taxpayers filing IRS Form 14039 to report the identity theft \nand the IRS performing administrative procedures to verify the taxpayer’s claim. In the \ninterim, penalties and interest accrue on underpaid amounts. If the taxpayer is \nsuccessful in making their claim, it is unlikely anyone will claim the amounts reported on \nthe information return on an income tax return. \nWhat’s worse is fraudsters can continuously use the taxpayer’s information as there is \nno mechanism for payers to indicate one of their accounts has an identity theft claim for \nactivity that occurred on their platform/within their business. \nTo prevent and reduce the proliferation of identity theft, ETAAC recommends: \n1. Enable bilateral communication and notification of identity theft between payers and \nthe IRS by enhancing the free IRS TIN matching service (API and one-time) to \ninclude an identity theft flag on Name/TIN combinations to enable payers to stop the \nproliferation of fraud before it starts. \n2. The IRS to specify additional KYC procedures for payers to implement at vendor \nonboarding when a Name/TIN combination has a flag for identity theft such as the \ncollection of additional substantiating documentation proving identity. \nETAAC echoes the Taxpayer Advocate Service’s (“TAS”) recommendation in their 2022 \nAnnual Report to Congress to enable electronic submission of the Form 14039 to \nreduce the time it takes the IRS to process Identity Theft Claims.26 TAS recommended \nelectronic submission through the Document Upload Tool (DUT) but ETAAC \nrecommends enabling electronic submission of Form 14039, skipping the DUT \nenhancement altogether. While the Federal Trade Commission (FTC) allows taxpayers \nto submit a Form 14039 electronically through their IdentityTheft.gov questionnaire and \nthe FTC transfers this information electronically to the IRS, taxpayers may not know \nwhere to find it, and hence ETAAC recommends the IRS enable electronic submission \ndirectly on their site. As of February 2023, the IRS is quoting on average 430-day \n26 https://www.taxpayeradvocate.irs.gov/reports/2022-annual-report-to-congress/full-report/ \n34 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nresolution time, up 258% from the typical 120-day turnaround time.27 Enabling \nelectronic submission could pave the way for electronic processing, minimizing human \nintervention and speeding up processing time. \nThis will minimize the risk of identity theft from being a multi-year problem, reduce the \ntax gap, and improve the identity theft process, reducing necessary investments. \nPart II - Filing an Income Tax Return \nToday, American taxpayers have more real-time access to information and digital \noptions than ever before. This new age of online access has fundamentally changed \ntaxpayer expectations. Instant service is expected and patience for friction is at an all-\ntime low. Tax administration is no exception. Taxpayers have a heightened expectation \nfor the IRS, and the IRS needs to prioritize investing in enhancements that meet or \nexceed taxpayer expectations for how they wish to prepare their tax return and engage \nwith the IRS, including in situations where they enlist DIY tax software or tax \nprofessionals to assist in the process. \nThe steps that go into preparing and submitting a tax return may be the most \nchallenging aspect of filing taxes in the United States. This is where the discussions \naround changes to tax law, tax policy, tax administration, and technology all become \nvery real for the average taxpayer. The successes, failures, delightful experiences, and \nfrustrating moments that occur during the filing experience shape most taxpayers' \nattitudes towards the IRS. This section of the report recognizes where the IRS is \nperforming well and should continue their efforts and identifies recommendations where \nthe IRS must improve or modernize to provide a more seamless and transparent \ntaxpayer journey when filing and income tax return. \nRecommendation #12: ETAAC recommends the IRS make tax information \ndocuments digitally available in real-time, empowering taxpayers to easily\nexport their tax data into third party tax software. \nIn screen printing, several colors can be overlaid to create a single image. If even one \nlayer is askew, the entire image is muddled. Alignment is crucial. The same can be said \nfor processes within the IRS. A strong example of this can be seen in the timing of IRS \ntranscript updates. At present, W2s and 1099s are not updated to the taxpayer's \ntranscript until May or later. This time delay is not acceptable, as both paper and \nelectronic W-2s are required to be submitted to the Social Security Administration by the \nend of January.28 The due dates for the different forms in the 1099 series vary, but \n27 https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue \n28 \n Deadline \n Dates \n to \n File \n W-2s, \n at: \n https://www.ssa.gov/employer/filingDeadlines.htm \n35 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nmillions are received before the May timeframe when IRS loads them to taxpayer’s \ntranscripts. As a result of this delay, taxpayers are unable to use information the IRS \nhas to complete a timely and accurate tax return. \nThis inconvenience is felt most directly by taxpayers who cannot access their original \ntax documents (e.g., a W-2 or Form 1099) and must rely on the information the IRS has \non file for them to complete their tax return. Additionally, this mismatched timing also \nprecludes future enhancements to the tax filing process. As real-time access to tax data \nis integral to streamlining the tax filing process, the architecting and building of a \ncentralized data platform should be a top priority. The IRS should focus on system \nenhancements that allow the IRS to effectively utilize and share data received through \ntheir intake processes. \nOnce the IRS makes tax information documents available in real-time, the IRS can \nleverage its current technology – particularly Online Accounts, SADI, and the Transcript \nDelivery System – and future modernization plans to allow for the direct import of tax \ndata into third-party tax prep software. This recommendation echoes the Taxpayer \nAdvocate’s recommendation that the IRS work toward providing taxpayers with access \nto their Form W-2 and 1099 information, including state and local information, early in \nthe filing season via their Online Account.29 The benefits of this strategy extend to the \nIRS, tax professionals, and taxpayers alike and include increased accuracy, streamlined \nprocessing, reduced paperwork, improved e-file rates, increased compliance, a higher \ndegree of confidence in the tax return, and decreased customer service requests. In \naddition, to providing the information to third-party tax software, the IRS should provide \nForm W-2 and 1099 information to State Revenue Agencies on an expedited basis to \naccelerate state tax return processing. The benefits of this solution include, but are not \nlimited to: \n• Increased Accuracy: Empowering taxpayers to import their tax data \nsubstantially reduces the risk of manual data entry errors. In 2022, the IRS sent \napproximately 12 million math error notices, nearly 2 million Automated \nUnderreporter (“AUR”) notices (where an amount reported on a tax return did not \nmatch the corresponding amount reported to the IRS on a Form 1099 or other \ninformation reporting document), and nearly 3 million notices and letters relating \nto completeness or discrepancies of income, credits, or deductions.30 \n• Streamlined Processing: Using data reported to the IRS may allow the IRS to \nprocess and issue refunds more quickly, with fewer returns falling into manual \nreview or a notice stream. \n• Improved E-file Rates: Streamlining and simplifying the electronic tax \npreparation process may encourage electronic filing. \n• Higher Confidence in Tax Return: If IRS can validate that certain inputs on a \ntax return were exported from a taxpayer’s online IRS account, the IRS can be \n29 2022 Annual Report Congress (ARC), Publication 2104, page 112, at: \nhttps://www.taxpayeradvocate.irs.gov/reports/2022-annual-report-to-congress/full-report/\n30 \n IRS \n provided \n these \n figures \n in \n writing \n to \n on \n ETAAC \n March \n 2nd, \n 2023. \n \n36 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nmore confident that the returns submitted by taxpayers are not from criminals \ncommitting identity theft tax refund fraud. \n• Decreased Customer Service Requests: Taxpayers will have the information \nthey need and won’t have to call the IRS, allowing the Service to assist more \ncallers who have technical tax questions. This may result in improved customer \nexperience and voluntary compliance. \nBy importing information return data and making the data available for tax return filing, \nthe IRS will likely significantly improve the taxpayer experience, increase accuracy, and \nreduce time requirements, which may result in a higher degree of taxpayer confidence \nand a more effective and efficient tax administration system. \nRecommendation #13: ETAAC recommends increasing electronic filing rates \nand enhancing paper processing. \nElectronic filing is the most efficient method to submit a tax return to the IRS. Electronic \nfiling helps ensure error free returns at submission, and the processing of the tax return \n(and release of refund if requested) is quicker. Returns with higher accuracy that can be \nprocessed quicker result in a better and more efficient taxpayer experience. In addition, \nincreasing electronic filing rates will result in a more effective use of IRS resources. \nAccording to the most recent Taxpayer Advocate’s Annual Report to Congress, “not \nonly does e-filing result in quicker and better service from a taxpayer perspective, but it \nalso saves the IRS resources.” A paper-filed return may need to be handled by multiple \nemployees during processing, whereas the IRS processes an e-filed return using \nautomation and only requires human intervention if the return has an issue. According to \nthe IRS, a paper-filed Form 1040 costs $7.33 to process, whereas an equivalent e-filed \nreturn costs only $0.28.31 \nAccording to public facing IRS stats through the 2023 tax filing season, over 95% of \nindividual taxpayers electronically submitted their returns to the IRS.32 While the overall \nelectronic filing rate may go down as we proceed through extension filings, the numbers \nstill show that the vast majority of individuals can successfully file electronically with the \nIRS. However, there are still situations in which a legitimate taxpayer wishes to file \nelectronically and is prevented from doing so due to a condition with their tax return. As \nIRS enhances the information accessible in Online Accounts and creates a user-friendly \ncapability to export that information into third-party software, the reduction of certain e-\nfile reject errors (and other return errors) may further increase the e-filing rate and result \n31 2022 Annual Report Congress (ARC), Publication 2104, Most Serious Problem #6, page 105, at: \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_06_FilingDelays.pdf\n32 IRS Filing Season Statistics, 2023 Filing Season Statistics, as of April 28, 2023, at: \nhttps://www.irs.gov/newsroom/filing-season-statistics-by-year. \n37 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nin more accurate returns being filed. However, there will still be paper filings with the \nIRS and there are opportunities to enhance how IRS processes those submissions. \nThus, ETAAC recommends the IRS continue to: \n• Identify the most common barriers to electronic filing and collaborate with all \nstakeholders to develop alternative options that allow taxpayers to securely file \ntheir return electronically, and \n• Invest in scanning technology and partner with the tax software industry and \nstate tax agencies to identify opportunities to enhance the way paper \nsubmissions to the IRS are processed. \nIn addition to identifying opportunities to enhance return processing for individuals, there \nalso remains substantial opportunity to increase e-filing rates for business returns, \nincluding business entity income tax returns, information returns and payroll filings. IRS \nshould prioritize opportunities to reduce barriers to electronic filing for business entities \nas well. \nRecommendation #14 ETAAC recommends the IRS enhance transparency in\ntax return processing and tax issue resolution. \nWhile the IRS has made strides in recent years to provide more transparency through \nself-service tools to taxpayers, there are still gaps where the process (or processing) \nremains a mystery to the taxpayer. The lack of transparency extends to authorized third \nparties, such as tax professionals and tax software providers, who have even less \naccess via self-service tools to learn about a taxpayer’s return and what steps are \nrequired by the taxpayer before the return will be processed and the tax refund (if \nrequested) released. In many cases, a taxpayer or their duly authorized third-party \nrepresentative must still call the IRS and spend extensive time trying to get this \ninformation. \nAs recently noted by the Taxpayer Advocate, this lack of transparency causes problems \nfor taxpayers in many areas, including difficulty accessing specific information about \ntheir tax refunds, return processing delays, and, further down the processing line, their \nIRS notice, letter or case before the IRS.33 This lack of transparency frustrates \ntaxpayers and, in some cases, erodes taxpayer trust and confidence in the IRS which \nundermines voluntary compliance with their federal tax obligations.34 \n33 The Taxpayer Advocate’s 2022 Annual Report to Congress, Most Serious Problem #7, page 117, at: \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_07_Transparency.pdf. \n34 Ibid, page 117. \n38 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nETAAC recommends the IRS enhance transparency in three specific ways: \n1. The IRS should enhance its self-service tools (e.g., Where’s My Refund, IRS \nOnline Accounts) to improve the transparency of tax return processing statuses \nfor taxpayers with a refund, balance due, or refund offset. \n2. The IRS should expand digital notices and the Document Upload Tool pilot to \nmodernize and enhance transparency in the post-filing compliance process. \n3. The IRS should develop and deploy a public facing dashboard that is regularly \nupdated with expected wait times for customer support lines, estimated \nprocessing timelines for individual and business tax returns and estimated \ntimelines for taxpayers to receive their tax refund. \nProvide greater transparency into return processing. \nMillions of calls are generated to the IRS, State Departments of Revenue, software \nservice providers, tax practitioners, the National Taxpayer Advocate, and even \nCongressional offices every year just to ask the question, “Where’s My Return?”.35 This \nis a topic ETAAC has written on for the last several years, and taxpayers continue to \nstruggle to obtain detailed information on the processing of their tax return, the release \nof their refund and any post-filing issues they may have with the IRS. This lack of \ntransparency is less impactful when a taxpayer follows the happy path. The process that \nexists today works just fine for a taxpayer who successfully files a return electronically, \nexperiences no hiccups in processing, and has their refund, if one is requested, \ndeposited into their account within 21 days (about 3 weeks) of filing. The primary \nexisting tool a taxpayer in this scenario would use to check status, the Where’s My \nRefund tool, likely provides them ample information to track the process to a sufficient \nlevel of detail. However, if a taxpayer’s return encounters a hiccup in processing, \nWhere’s My Refund often falls short. This is particularly the case in situations where the \ntaxpayer must take some action before their return will be fully processed. \nThe information currently available through the IRS WMR tools includes: \n• High-level processing status, \n• Refund date, \n• High-level offset and math error information, \n• Contact information for further questions, and \n• Helpful links for additional information. \nThe IRS recently enhanced the information available within the Where’s My Refund tool \nto include information for the current tax year and two previous tax years and has made \nsome modifications to information related to certain math errors.36 However, there is \ninsufficient information available through this self-service tool in situations where further \naction may be needed by the taxpayer. In fact, the Where’s My Refund tool now \nspecifically tells taxpayers in these instances that they may be able to receive additional \n35 \n ETAAC’s \n 2022 \n Annual \n Report \n to \n Congress, \n page \n 16, \n at: \n https://www.irs.gov/pub/irs-pdf/p3415.pdf. \n36 \n IRS \n Information \n on \n Where’s \n My \n Refund, \n at: https://www.irs.gov/refunds/about-wheres-my-refund. \n39 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ninformation by calling the IRS.37 This undercuts the utility and cost savings of this self-\nservice platform, results in additional, and costly, call volume to IRS’s already strapped \ncall center agents, and fails to empower the taxpayer to independently receive the \ninformation they need without jumping through hoops. To make matters worse, when \nthe taxpayer calls the IRS, the IRS agent is not able to provide any further information \nbeyond what is available through Where’s My Refund. \nETAAC recommends that the IRS prioritize the development and release of a more \nholistic and detailed return tracking tool for taxpayers, including those who have a \nbalance due. The Where's My Refund suite of tools gives easy access to basic return \nstatus information, and many taxpayers use it as a first step. However, if a return has \nany deviation from standard processing, the taxpayer does not have sufficient insight \ninto what is happening without calling the IRS. ETAAC also recommends that this \nenhanced return tracking tool provide information for taxpayers who have a balance \ndue. \nHarness community of partners to expand this tool to authorized third parties\nTaxpayers looking for more information on their tax return often do not start or finish \nwith the IRS. More often, taxpayers contact their state revenue agency, tax \nprofessional, tax software provider or their financial institution. In most cases, these \ncredible organizations do not have the information necessary to assist the taxpayer. \nInstead, they are left to refer the taxpayer to contact the IRS, thus leaving the taxpayer \nin an endless support loop without resolution.38 \nThe IRS should enable a process by which taxpayers can authorize secure sharing of \nthis same tax return processing data to specific third parties, including the taxpayer’s tax \nsoftware and their tax professional. By leveraging third parties that nearly all taxpayers \nchoose to work with for their tax preparation journey, the IRS will amplify the ability for \ntaxpayers to have the information they need as these third parties will be able to \nproactively communicate status updates to taxpayers through a channel that may be \nmore likely to use. To put it bluntly, taxpayers do not often engage with direct outreach \nfrom the IRS. At best, they seek assistance from a credible third party. At worst, they \nfully disregard it. \nETAAC recommends sharing third-party data in a manner that provides the third-party \nwith the information needed to assist the taxpayer while ensuring it's properly utilized \nand protected. To ensure this information can be securely communicated to authorized \nthird parties in a scalable and secure manner, the IRS should work with stakeholders to \nconsider the development of an application programming interface (API) to allow third \nparties to pull the information from the IRS in a secure and automated fashion once \ntaxpayer consent has been obtained. In addition, the IRS should include this \nauthorization process in the e-filing record, so taxpayers can grant this consent during \nthe filing experience. \n37 \n Tax \n Topic \n 152 \n – \n Refund \n Information, \n at: \n https://www.irs.gov/taxtopics/tc152. \n38 \n ETAAC’s \n 2021 \n Annual \n Report \n to \n Congress, \n page \n 49, \n at: \n https://www.irs.gov/pub/irs-prior/p3415--2021.pdf. \n40 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nProvide Greater Transparency into Tax Notice and other Account Issue \nResolution \nWhen a taxpayer receives correspondence from the IRS that requires a response, \ntraditionally the taxpayer, their tax professional or other third-party assistant need to \npaper mail any response and supporting documentation back to the IRS. In this \nsituation, taxpayers are often left wondering whether their response was even received \nby the IRS or if more action was necessary on their part. While this still happens for \ncertain notice streams, ETAAC commends the IRS for two recent initiatives that have \nmodernized post-filing compliance for taxpayers: \n• \n Uploading select notices and correspondence to the Taxpayer Online Account, \n 39 \n \nand \n \n• \n Releasing the Document Upload Tool (DUT), which enables \n digital \n \ncorrespondence with the taxpayer by \n providing a URL and a time-limited unique \n \naccess code to a specific taxpayer so they can upload their response and \nsupporting documentation to the IRS in response to specific notices.40 \n \nThese two initiatives greatly enhance the ability of taxpayers to engage with the IRS \ndigitally, reducing the cost and time delay associated with paper mailing. In the future, \nETAAC recommends that the IRS: \n• Expand the digital correspondence program to all notice and letter types and \nenable taxpayers with an authorization on file to receive these same notices in \ntheir Tax Pro Account. \n• Expand the digital upload functionality to all notice types, specifically allowing \ntaxpayers to respond to all notices digitally without having to use traditional mail \nchannels. To get the full benefit of the financial investments that must be made to \nstand up this capability for all IRS notices, the IRS must expand this capability to \ntax professionals to upload responses and documentation on behalf of their \nclients. \nETAAC has held exciting discussions with IRS on plans to expand the usage of both \ndigital notices and the DUT. To fully realize the benefits of these two innovations, \nETAAC recommends that the IRS make immediate investments to further include tax \nprofessionals in this process. Over half of U.S. taxpayers rely upon a tax professional to \nhandle their tax filings and any related IRS compliance efforts. The IRS must respect \nthis taxpayer preference and extend these same capabilities to tax professionals to \nmeet taxpayer’s expectations and needs. \n39 IRS Tax Tip 2022-105, July 12, 2022, at: https://www.irs.gov/newsroom/irs-online-account-makes-it-easy-for-\ntaxpayers-to-view-their-tax-info-anytime\n40 IRS Fact Sheet 2023-05, February 2023, at: https://www.irs.gov/newsroom/irs-expands-secure-digital-\ncorrespondence-for-taxpayers \n41 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRecommendation #15: ETAAC recommends the IRS deploy a public-facing \ndashboard with key customer service and processing metrics. \nETAAC recommends the IRS develop and deploy a public-facing dashboard that is \nregularly updated and contains expected wait times for customer support lines and \nestimated processing timelines for tax returns and tax refunds. This should be broken \ndown into the most common return types for individuals and business entities and \nshould indicate the details on where the IRS is at in the process. For example, the \ndashboard may say ‘IRS has 150,000 amended individual tax returns (Form 1040X) in \ninventory and is currently working amendments received in October 2022 and later.’ \nIn addition, ETAAC reiterates the Taxpayer Advocate’s recommendation that the IRS \ninclude weekly updates with key statistics, including the number of returns in inventory \nby return type.41 ETAAC also recommends the IRS dashboard include the number of \nreturns held in special processing, specifying the number of returns held for mistakes \n(i.e., errors and unpostables) and returns held for suspected identity theft (Taxpayer \nProtection Program selections). For returns that fall into a special processing stream, \nthe dashboard should indicate an estimate of how long returns in that special \nprocessing status are taking to clear. \nETAAC commends the IRS for publishing the ‘IRS Operations During COVID-19: Status \nof Mission Critical Functions’ during the pandemic. 42 This page is a great start and will \nbe greatly enhanced with the addition of more specific information as laid out above. \nThe California Franchise Tax Board provides a dashboard that should be used as a \nprototype for this as well, containing key information on customer support hold times by \nsupport channel (phone, chat, mail, tax practitioner hotline), tax return processing times \nby return type (individual or business) and tax refund timelines.43 ETAAC recommends \nthe IRS use California’s dashboard as a model as they roll out their own version. \nRecommendation #16: ETAAC recommends the IRS revisit the duration of third-\nparty designee authority and enable taxpayers to complete powers of attorney\nand tax information authorizations as part of the electronic filing process. \nAs previously mentioned in this report, tax professionals and software providers play a \nvital role in helping individuals and businesses navigate the complex world of taxation. \nIn addition, prioritizing technological advancements aimed at these parties will further \nenhance taxpayer engagement and IRS reach. Taxpayers rely heavily on third parties to \nprovide them with education and assistance in filing their tax return and in situations \nwhere there are questions or road bumps in the process, the taxpayer reaches out to \n41 The Taxpayer Advocate’s 2022 Annual Report to Congress, Most Serious Problem #7, page 119, at: \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_07_Transparency.pdf \n42 https://www.irs.gov/newsroom/irs-operations-status-of-mission-critical-functions \n43 \n California \n Franchise \n Tax \n Board, \n Wait \n Times \n Dashboard, \n at: https://www.ftb.ca.gov/help/time-frames/ \n42 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nthe experts they are used to interacting with first. Unfortunately, many times, the people \nthey have chosen to assist them are unable to or are limited in their ability due to a lack \nof proper authorization. While authorization processes exist today, they are currently \neither incomplete (third-party designee authority) or too disconnected from the filing \nprocess (power of attorney and tax information authorization). \nThere are three ways a taxpayer can authorize a third party to either receive information \nor take action on their behalf. First, a taxpayer may grant third-party designee authority \nduring the tax filing process by completing the section for this purpose on page 2 of \nForm 1040. When the third-party designee section is completed in this manner, the \ndesignated third party (which can be an individual or an entity) can assist the taxpayer \nwith certain tasks, including: \n• Giving the IRS information that is missing from the return, \n• Calling the IRS for information about the processing of the return, \n• Calling the IRS about the status of a refund or tax payment, \n• Receiving copies of notices and transcripts upon request, and \n• Responding to certain IRS notices about math errors, offsets, and return \npreparation. \nThe third-party designee is not authorized to represent the taxpayer before the IRS. If \nthe taxpayer wishes to authorize representation, a Form 2848, Power of Attorney \n(POA), must be executed.44 \nETAAC recommends the IRS reexamine the duration of the authority granted through \nthis process. Per IRS guidance, third party designee, also called checkbox authority, \nexpires one year from the due date of the return regardless of any extension dates.45 \nHowever, this authorization is limited to matters concerning the processing of the tax \nreturn containing the completed Third Party Designee section.46 The IRS has provided \nfeedback that having a uniform expiration date for third-party designee authority is \nimportant to consistent application by their assistors. ETAAC understands the need for \na uniform expiration date. However, in practice, IRS assistors stop honoring this \nauthority at a point before one year and do so in a way that prevents these designees \nfrom helping with a number of issues that taxpayers consider to be part of the tax filing \nprocess. Thus, the IRS needs to review their policy and definition for what is considered \nto be part of the processing of the tax return. The IRS should extend the authority to \nallow the tax preparer to resolve all issues that arise before a return is fully processed \nfrom the taxpayer’s perspective, including certain issues related to post-filing \ncompliance. For instance, if a taxpayer receives a CP2000 for a missing Form W-2, the \nthird-party designee authority does not permit that tax pro to speak with the IRS on the \ntaxpayer’s behalf without a power of attorney (Form 2848) on file because the IRS \n44 \n See \n IRS \n Publication \n 4019, \n Third \n Party \n Authorization, \n Levels \n of \n Authority, \n at: \n https://www.irs.gov/pub/irs-\npdf/p4019.pdf\n45 \n Power \n of \n Attorney \n and \n Other \n Authorizations, \n at: \n https://www.irs.gov/businesses/small-businesses-self-\nemployed/power-of-attorney-and-other-authorizations\n46 \n Topic \n No. \n 312, \n Disclosure \n Authorizations, \n at: \n https://www.irs.gov/taxtopics/tc312 \n43 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nconsiders the return processed before that point in time. While we recognize there are \nother existing authorization mechanisms, they are disconnected from the filing process \nand rarely used proactively. Thus, the third-party designee’s ability to assist is \nunnecessarily limited by an IRS policy that needs to be updated. ETAAC recommends \nIRS review this policy and expand the third-party designee authority to include certain \npost-filing compliance situations related to the return. \nIncorporate the Ability to Complete Power of Attorney (Form 2848) and Tax \nInformation Authorization (Form 8821) into Electronic Filing Process \nETAAC recommends the IRS integrate Form 8821 (Tax Information Authorization) and \nForm 2848 (Power of Attorney and Declaration of Representative) into the electronic \nfiling process through the MeF platform. Form 8821 authorizes any individual, \ncorporation, firm, organization, or partnership the taxpayer designates to inspect and/or \nreceive confidential information verbally or in writing for the type of tax and the years or \nperiods you list on Form 8821. Alternatively, Form 2848 expands on that authority to \nauthorize an individual to represent the taxpayer before the IRS. While these forms are \ngreat tools to assist the taxpayer, they need to be either mailed, faxed or submitted \nthrough an online account separate from the tax return, creating a disconnect between \nthe grant of authority and the return filing process which limits the taxpayer's ability to \nproactively complete these forms. \nRecommendation #17: ETAAC recommends the IRS and Congress do more to \nregulate paid tax return preparers and take steps to address issues related to\nincompetent and unscrupulous conduct. \nAccording to IRS Commissioner Daniel Werfel in his recent testimony to the House \nWays and Means Committee, paid tax return preparers have an important role in tax \nadministration because they assist taxpayers in complying with their obligations under \nthe tax laws.”47 Incompetent and unscrupulous paid tax preparers cause financial, legal, \nand other harm to millions of taxpayers during each filing season. Annually, over half of \nindividual income tax returns are prepared by a paid preparer, meaning slightly over half \nof individual taxpayers and many more business owners rely on the training, \ncompetency, and legitimacy of a paid tax preparer to handle their IRS compliance each \nyear.48 However, the IRS does not currently have statutory authority to issue and \nmandate tax preparer standards. In fact, as recently reported by the Taxpayer Advocate \n“anyone can hold themselves out to be a return preparer … and return preparers \nwithout credentials are not required to pass any competency tests or take any \n47 Written Testimony of Daniel Werfel Before the House Ways and Means Committee (April 27, 2023), page 9, at: \nhttps://www.finance.senate.gov/download/0419-werfel-testimony\n48 \n IRS \n Filing \n season \n stats, \n available \n at: \n https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-april-\n28-2023 \n44 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \neducational courses on tax return preparation, and they are not subject to any ethical \nrules.”49 \nWithout the legal authority to mandate tax preparer standards, the IRS is reliant upon \ntax preparers to voluntarily obtain a Circular 230 designation (attorney, certified public \naccountant, or enrolled agent) or, at least, maintain a sufficient amount of annual \ncontinuing education on the topics relevant to their client base. Unfortunately, while \nmany tax professionals may complete sufficient annual training, a very low percentage \nhave obtained and maintained a Circular 230 designation which subjects them to \nrequired annual training, competency and integrity-based oversight. There were just \nover 752,000 active Preparer Tax Identification Number (PTIN) holders for 2023; \nhowever, only about 38% of active PTIN holders have a Circular 230 professional \ndesignation related to tax preparation and another 8% completed the 2023 IRS Annual \nFiling Season Program (which requires 18 hours of approved CE but does not otherwise \ninclude a competency requirement).50 This means over half of paid return preparers fall \nunder the radar and may not even be completing 18 hours of continuing education each \nyear.51 \nAs a sign of the lack of oversight in this space, the availability of analytical data on the \nharm unlicensed and unaffiliated paid tax preparers inflict on taxpayers is limited. \nHowever, according to the Taxpayer Advocate, “about 92% (in terms of dollars) of audit \nadjustments made on 2020 returns claiming the Earned Income Tax Credit (EITC) \noccurred on returns prepared by non-credentialed return preparers. Those errors harm \nour most vulnerable taxpayers.” To mitigate some of the harm caused by unlicensed \nand unscrupulous tax return preparers, ETAAC recommends that Congress grant the \nIRS legal authority to regulate all paid tax preparers, including by establishing \nmandatory minimum competency standards. These standards should include the \nfollowing: \n• Required training to become a tax preparer and an annual continuing education \nrequirement. \n• A mechanism to ensure sufficient competency to become a tax preparer (e.g., a \ncompetency exam for each tax return type – individual, entity, etc.). \n• Mandatory tax office security standards (to ensure systems and practices are in \nplace to protect highly sensitive taxpayer data) and mandatory training on \ncybersecurity best practices. \n49 The Taxpayer Advocate’s 2022 Annual Report to Congress, Most Serious Problem #8, page 128, at: \nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_08_RtnPrepOversight.pdf\n50 \n IRS \n Return \n Preparer \n Office \n Federal \n Tax \n Return \n Preparer \n Statistics, \n at: \n https://www.irs.gov/tax-\nprofessionals/return-preparer-office-federal-tax-return-preparer-statistics\n51 This does not account for unlicensed tax preparers that may fall subject to a state-level registration requirement. \n45 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n• The streamlined ability for the IRS to revoke the PTIN of tax preparers that \ncommit particularly egregious violations. \nIn addition to this Congressional recommendation, ETAAC recommends the IRS review \ntheir existing operations and existing legal authority to identify opportunities to \neffectively detect incompetent or unscrupulous tax return preparers and punish them for \nthe harm they inflict on taxpayers, including: \n• Reviewing whether IRS’s disjointed placement of different aspects of tax \npreparer oversight in a variety of functions, lends itself to clarity and well-defined \naccountability and expectations for the team(s) responsible for monitoring the \nregistration of tax preparers and other tax practitioners and for punishing bad \nbehavior by tax preparers. This should also include reviewing whether the Return \nPreparer Office and the Office of Professional Responsibility should remain \nseparate organizations. \n• The IRS is limited in the steps they can take to punish dishonest return \npreparers. In addition to their practice of penalizing tax preparers when they file \ntax returns that are materially inaccurate or fraudulent, the IRS should review \nwhether they could more effectively harness the ability to revoke PTINs and \nElectronic Filing Identification Numbers (EFINs) for return preparers that commit \nparticularly egregious violations. In addition, the IRS should begin revoking \nelectronic returns submitted by a tax professional that has an expired or invalid \nPTIN (something they do not do today). \nETAAC strongly believes both Congress and the IRS could take steps that would \nimmediately mitigate some of the harm caused by incompetent and disreputable tax \nreturn preparers. \nDIY Free Return Options – Free File & The IRS Direct File Program \nRecommendation #18: ETAAC recommends the IRS and Congress evaluate \nmaking improvements in the communication, marketing, and accessibility of\nexisting free tax filing programs before investing in the development and \nimplementation of an IRS Direct eFile platform. \nThe Inflation Reduction Act (IRA) included a provision requiring the IRS to explore \nproviding taxpayers the option to file certain tax returns directly with the IRS online. \nSpecifically, the IRS received $15 million to fund a task force to study the feasibility and \ncost of designing and building such a system and to conduct a survey to better \nunderstand taxpayer attitudes and level of trust towards a free direct file program. The \nIRS released their report detailing findings on May 16, 2023. \n46 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nBefore touching on this Congressionally mandated study, ETAAC would like to provide \na bit of background on free options for taxpayers to file that already exists and a specific \nrecommendation to enhance the adoption of existing free options. \nExisting Options to File Federal (and State) Tax Returns for Free\nThree commonly utilized free tax filing programs are the Free File Alliance, the \nVolunteer Income Tax Assistance (VITA) program, and the Tax Counseling for the \nElderly (TCE) program. These three programs exist in addition to the tens of millions of \nfree tax returns that are filed each year through tax software companies outside of the \nFree File program. While the VITA and TCE programs provide crucial taxpayer services, \nthey both offer assisted tax preparation by trained professionals. These services are \nmarketed differently than what most envision with a direct file program. Thus, the \nremainder of this section will focus on the existing Free File program, which much more \nclosely resembles what is envisioned with the direct file section of the Inflation \nReduction Act. \nThe Free File Alliance is a nonprofit coalition of industry-leading tax software companies \nthat have partnered with the IRS to help millions of Americans prepare and e-file their \nfederal tax returns for free.52 The Free File program gives taxpayers the ability to file \ndirectly to the IRS by selecting a trusted partner that offers guided, question-based, tax \npreparation software. The IRS maintains a written agreement with the trusted providers \nof this service that ensures mobile-friendly features, provides safeguards for taxpayer \ndata, and requires the collection of taxpayer opinions and feedback on their preparation \nexperience (based on surveys). This agreement also ensures that IRS Free File is free \nfor all users, regardless of complexity level, and requires trusted partners to participate \nin independent audits to confirm adherence to the agreement. \nThe Free File program is available to taxpayers under a certain income level, which is \nindexed for inflation each year. The goal is that the program is available to at least 70% \nof taxpayers each year.53 For tax year 2022, the program was available to all taxpayers \nwith adjusted gross income (AGI) of $73,000 or less.54 The current Free File program \noffers the ability for taxpayers in a variety of different tax scenarios, ranging from the \nvery complex to the simplest of tax returns, to file for free. For example, taxpayers who \nreceived a Form 1099-K or participated in the gig economy can use IRS Free File. In \naddition, taxpayers who own an interest in an S-Corporation or Partnership are able to \nuse Free File to report their distributive share of income and other items from that \nbusiness entity on their personal returns. The Free File program also offers customer \nsupport to taxpayers who need help while completing their tax return or for issues that \narise after their return has been successfully filed. Alternatively, taxpayers whose \n52 \n About \n the \n Free \n File \n Alliance, \n at: \n https://freefilealliance.org/ \n53 \n Do \n Your \n Federal T\n axes \n For \n Free, \n at: \n https://www.irs.gov/pub/irs-\nutl/How%20to%20Free%20File%20Infographic_508%20FINAL.pdf\n54 \n IRS \n Free \n File: \n Do \n your \n Taxes \n for \n Free, \n at: https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free \n47 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nincome is too high to use Free File may choose to complete their tax return for free \nusing fillable forms available on the IRS’s website. \nIn addition to helping taxpayers file their federal returns, the Free File program supports \nall state tax returns. As ETAAC has reported in the past and communicated to Professor \nJurow Kleiman in a Chair and Vice Chair interview during the direct file study, allowing \ntaxpayers to file their state return using any Free File program enhances the user \nexperience, reduces unintentional state non-compliance and improves tax return \nprocessing at the IRS and state levels.55 \nOpportunities to Enhance the Free File Program\nAn independent assessment of the current Free File program noted that participation \nrates are low relative to the population of taxpayers eligible to use the program.56 For \nexample, in 2018, less than 3 million out of nearly 104 million eligible taxpayers used a \nFree File product to file their 2017 federal income tax returns.57 This statistic is what \nETAAC has observed being most frequently used by policymakers and in the press. \nHowever, we are concerned that stopping at this statistic alone does not paint an \naccurate picture of the actual taxpayer population and their choice of interaction \nmethods. After accounting for taxpayer preference, MITRE concluded the actual pool of \nFree File candidates for 2017 was approximately 30 million.58 A subsequent MITRE \nstudy shows that there are a variety of reasons why taxpayers do not use Free File \n(including a conscious choice to use a different method), but one common reason \ntaxpayers do not utilize the Free File program is a lack of awareness. Although MITRE \nacknowledged the IRS’s inability to control taxpayer preference, it concluded that \nopportunities exist to promote increased awareness of the program and encouraged \nIRS and Congress to explore opportunities to increase funding for marketing and \nawareness campaigns related to Free File.59 \nETAAC reiterates MITRE’s conclusion and joins in the recommendation that Congress \nappropriate funds to increase awareness of existing free filing options and encourages \nthe IRS to make use of free electronic filing resources already at its disposal to promote \ngreater adoption of Free File. \nETAAC further recommends that the IRS work with the Free File Alliance and other \nsoftware industry associations to continue enhancing the Free File program. This could \ninclude expanding eligibility (in terms of adjusted gross income) and communication and \nmarketing opportunities for the program. \n55 See Appendix B – Chair and Vice Chair - Direct File - Real-Time Feedback \n56 Independent Assessment of the Free File Program, performed by Mitre Corporation, October 3, 2019, at: \nhttps://www.irs.gov/pub/newsroom/exec-summary-free-file-program-assessment-100319.pdf\n57 . \n Id. at page 9. \n \n58 \n Id. \n at \n page \n 10. \n \n59 \n Understanding \n Taxpayer \n Motivation \n for \n Filing \n Method \n Selection \n to \n Improve \n Customer \n Service, \n MITRE \n \nIndependent \n Research \n Project, \n January \n 2022, \n Page \n 7. \n \n \n48 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAvoiding Unnecessary Spending\nA new Direct eFile program will cost millions to develop and maintain annually. As \nillustrated in the IRS-run Direct e-File Tax Return System report to Congress, “Under \nvarying scenarios relating to the scope and usage of Direct File, the study estimates \nthat annual costs of Direct File may range from $64 million (assuming 5 million users \nand a narrow scope of covered tax situations) to $249 million (assuming 25 million \nusers and a broad scope of covered tax situations). Customer support accounts for \nmore than half of the cost in all scenarios, and 84% of the cost in the 25 million users \nbroad scope scenario”. With the Inflation Reduction Act (IRA), the IRS finally has a \nproper allocation of funds to upgrade its technology platforms, improve the taxpayer \nexperience and provide servicing that all Americans expect. ETAAC believes that the \nIRS should focus and execute successfully on their strategic plan with the IRA funds, \nwhile promoting the existing free options that already exist for taxpayers. \nThe report to Congress also projects that electronic filing completed through a new \nDirect File system would have an average cost ranging from $8 to $16 per return. The \ncurrent Free File program has no short or long-term costs incurred by the IRS. As noted \nabove, Customer Support for the new platform would account for over half of the cost \nprojected and we question whether the projections are adequate to provide effective \nservice. Former IRS Commissioner and Assistant Treasury Secretary for Tax Policy \nDavid Kautter’s remarks in a May 25th, 2023, Tax Notes interview align with our \nconcerns. 60 \n60 \n David \n D. \n Steward, \n Jonathan \n Curry, \n David \n J. \n Kautter, \n May. \n 25, 2\n 023 https://www.taxnotes.com/tax-notes-live/tax-\nnotes-talk/were-free-filin-assessing-irss-direct-file-report/7gry7 \n49 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n“I think the greatest understatement in the entire report is the statement \nabout considerable uncertainty around development costs. Costs are \nsubstantially understated.” \nEstimates included in the report reflect a ratio of one customer service representative \nper 10,000 filers. The technical and customer services support for Free File program is \nprovided by software providers and no costs are incurred by the IRS. Additionally, there \nis no mention or allocation of funds for marketing of this new return filing channel to \ndrive taxpayer awareness and adoption and no mention of the extensive educational \nand communication campaign that will need to take place to ensure the new system \ndoes not cause negative impacts to taxpayers who have a state or local filing \nrequirement. \nPrioritizing Critical Technology Initiatives and Defining Realistic Timelines – The \nOpportunity Costs of Prioritizing Direct File \nPreparation for the 2024 filing season is already well underway for all tax administrators. \nThe direct file pilot evokes many areas of concern, such as state tax return filing options \nand more, that are very complex and present serious consequences for both taxpayers \nand federal and state revenue agencies. The direct file study also indicated that the \nprototypes usability testing was done with only 14 taxpayers, which results in a sample \nsize of 0.00028% compared to the reports lowest 2024 pilot use projections and cost \ncalculations of 5 million users.61 With ongoing debates and discussions surrounding this \ntopic, ETAAC is concerned with the tight window with which the pilot can collaborate \nwith stakeholders, be developed, tested, and rolled out in a way that does not increase \nthe risk of harming taxpayers, revenue agencies, and potentially disrupt the taxpayer \njourney for all. \nIn addition, there are countless, more pressing priorities that should be funded and \nworked on before the IRS shifts any time or attention to Direct File. Government entities \nand tax administrators must balance and account for resource limitations. We believe \nformer IRS Commissioner Kautter presents a reasonable analysis and question of IRS \ntechnology priorities from his experience with the agency. \n“I would say the IRS has a long list of technology priorities. In 2019, they \nissued a modernization report which listed dozens and dozens of \nprograms that they needed to improve or develop in order to serve \ntaxpayers effectively. \nIt is hard to believe that all of a sudden, direct file has catapulted from not \non that list at all, to No. 1 on the list.”60 \n61 Inflation Reduction Act §10301(1)(B) IRS-run Direct e-File Tax Return System May 16, 2023 – Page 6 \nhttps://www.irs.gov/pub/irs-pdf/p5788.pdf \n50 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nETAAC again shares these concerns, which ultimately affect the taxpayer journey for \nevery taxpayer, even beyond those who qualify and choose to use the Pilot for 2024. In \naddition, ETAAC believes there are multiple initiatives in the IRS Strategic Operating \nPlan that will impact a much broader swath of the taxpayer population and will have a \nmore positive impact on effective tax administration, and these initiatives should be \nprioritized first before diverting any resources to developing a Direct File program. \nRecommendation #19: ETAAC recommends that if a Direct File option is \nimplemented, Congress and IRS should ensure that it adheres to security \nstandards implemented by the current Free File program. \nThe IRS oversees the accuracy, security, and user experience of the current Free File \nAlliance system, and participating partners must adhere to strict security standards to \nremain part of the program. These security requirements should serve as the foundation \nfor the IRS's obligations to ensure the system and data are secure when online, in \ntransit, and at rest. \nIn response to the identified issues, Treasury Secretary Yellen and her leadership team \nhave instructed the agency to initiate a pilot program. This pilot aims to collect data and \nfurther evaluate the concerns outlined in the report before making a decision on whether \nto implement a full-scale system. However, ETAAC voices our concerns regarding the \nprojected timeline for the Direct E-file Pilot in FY 2024, as it involves complex \ndevelopment and implementation processes to create a functional and secure platform \nthat meets the necessary security standards. \nGiven the magnitude of this endeavor, it is imperative to conduct an objective evaluation \nof the overall public costs and benefits. Ensuring the pilot’s adoption of IRS Security \nSummit (NIST framework) practices are upheld to prevent undermining the taxpayer’s \nconfidence and avoiding potential unintended consequences that could compromise \nIRS systems, thereby posing risks to taxpayers by piloting with real taxpayer data. \nAssisted Free Filing Programs - VITA &TCE \nRecommendation #20: ETAAC recommends the IRS consider funding two\nadditional VITA/TCE new grant programs. \nVITA/TCE, sites offer free assisted tax return preparation for low to moderate-income \ntaxpayers, senior citizens, persons with disabilities, those with limited English \nproficiency, rural, military, and Native Americans. VITA/TCE services are based on tax \nlaw scope, not income levels. \nVITE offices are largely staffed by volunteers that depend upon grants in addition to \ngovernment-purchased software and laptops to open and operate locations across the \n51 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ncountry. This past year, $30 million dollars in grants were secured for VITA and $11 \nmillion for TCE. In FY23, VITA applicants requested over $43M in grant funds. In FY23, \nTCE applicants requested over $13M in grant funds. \nIn FY24, the Grant Program Office will disburse $40M in VITA grant funds. The amount \nof TCE grant funds will be determined in the next appropriation. Additional grant funds \nawarded will not (and historically have not) necessarily equate to more returns prepared \nthrough these programs, but the additional funding does allow for the potential for \ngreater geographic coverage. It could take up to two years for a new VITA recipient to \nshow a return on investment. Additionally, many of the VITA grant recipients are \nworking to return to their pre-pandemic tax preparation numbers. \nSince these programs were first stood up in 2000, returns prepared under the VITA/TCE \nprogram have increased from 1.1 million in FY2000 to more than 3.5 million in FY2019 \n(pre-pandemic). As of April 30, 2023, over 2.4 million federal tax returns have been \nprepared with over $2.3 billion claimed in refunds to be spent in local communities. \nAdditionally, VITA/TCE sites completed 468,272 balance due returns totaling over $651 \nmillion. The percentage of returns e-filed under the program has increased from 52.68% \nin FY2000 to 98.7% in FY2023. \nExperience has shown that the best way to get to the underserved taxpayers is through \ntheir communities. VITA and TCE are just two examples of programs located within the \ncommunities of the underserved populations, and they’ve built the relationships and \ntrusts with the taxpayers they serve. For this reason, ETAAC supports the Stakeholder \nPartnerships, Education & Communication (SPEC’s) initiative to see the creation of two \nnew grants that would assist with growing the VITE/TCE programs. \nIncubator Grant – Provides support for beginning organizations that have not started \noperating and preparing returns. This grant allows these organizations an opportunity to \nput an operational strategy in place while engaging volunteers and providing initial \nreturn preparation services during the first year as a grant recipient. The VITA Grant \nProgram requires the applicant to have matching funds. This particular grant would not \nrequire matching funds. \nOutreach Grant - Provides support for VITA/TCE partners that primarily deliver \noutreach services. These organizations are critical to the success of VITA/TCE by \nreaching the program’s targeted populations. In addition to reaching populations in need \nof free return preparation, some of these organizations educate VITA/TCE taxpayers on \nfinancial education and asset building. \n52 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nPart III - Business Systems, Modernization, and Human Capital \nAs you can see throughout this report, the journey to tax compliance can be complex \nand difficult. While taxes are complex, the taxpayer journey doesn’t have to be. The \njourney needs to be holistically evaluated and modernized in a taxpayer-centric way. \nThe recommendations in this report are not investments in one agency, they are \ninvestments in all taxpayers. \nSimply put, the IRS is using 20th century approaches to solve 21st century problems. \nThere must be a holistic long-term solution to provide innovative technology, business \nprocesses, and human capital solutions to eliminate disruptions in the taxpayer journey. \nWithout such a solution, the IRS is limited in its ability to effectively: \n• Meet taxpayer expectations. \n• Process returns timely. \n• Service taxpayers and respond to inquiries. \n• Protect taxpayer data and information. \nThe IRS is responsible for a staggering amount of work. In 2022, they processed more \nthan 235 million business and individual returns. In tax year 2021 alone, they processed \n110.5 million returns that contained a total of $359.5 billion dollars in refunds.62 An \norganization responsible for touching that many taxpayers should be given the tools \nnecessary to serve them. Technology and funding alone cannot address volumes of this \nmagnitude. The IRS must work across functions and create multi-faceted modernization \nsolutions that include a balanced approach of technology, business process \nimprovements, and human capital investments. These solutions should demonstrate \nadded value to the taxpayer, empowering them to successfully navigate the tax system \nand create a better overall journey. In addition, strategies should be developed to hold \nthe IRS accountable for streamlined and effective tax administration. \nRecommendation #21: ETAAC recommends Congress maintain stable,\nconsistent, multi-year funding authorized through the Inflation Reduction Act,\nprovide the IRS with adequate discretionary annual appropriations, and enable\ngreater flexibility to align funding between IRS appropriations to meet\nmission needs. \nThe IRS largely funds the Federal Government and the services it provides American \ncitizens; the IRS needs the tools and investments to do the job. While the processing \ntimes for the 1040 program were reduced in 2022 by 98 days in comparison to 2021, \n62 IRS Wage and Investment (W&I). E-mail from W&I Customer Account Services to ETAAC Subgroup on \nDigitalization, Business, and Human Capital Modernization (February 15, 2023). \n53 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nthis achievement required the IRS to reallocate resources and put other areas of tax \nadministration on hold.63 This is not an optimal staffing strategy and may result in delays \nworking in other areas of the tax administration cycle. Some of the historical issues of \nthe IRS could have been avoided with proper and predictable funding allowing the IRS \nto create staffing models that promote flexibility in their use of resources. “Just-in-time” \nstaffing and reactive decision-making due to budget uncertainty is not an effective way \nto strategically manage an organization long-term. \n“The primary sources of revenue for the U.S. government are individual and corporate \ntaxes and taxes that are dedicated to funding Social Security, and Medicare. This \nrevenue is used to fund a variety of goods, programs, and services to support the \nAmerican public and pay interest incurred from borrowing. Fiscal Year to Date 2023 \nrevenue from Individual Income Taxes accounted for 52% or $767 billion dollars”.64 \nAs the agency primarily responsible for government revenue sources, the IRS needs \ndependable funding. When not properly funded, issues like the significant backlog of \nreturns not processed occur, and there cannot be proper long-term strategic planning. \nIt’s not a matter of “if” issues will arise, it’s a matter of “when” issues will arise from the \nfailure to fund the IRS and empower them to innovate technology, business processes, \nand human capital solutions. Funding issues create a situation where the IRS cannot \nholistically strategize its staffing needs or modernize technology and business \nprocesses. Last year was a good start in helping to address many issues with the $80 \nbillion investment Congress made to build the infrastructure over the course of 10 years. \nReliable and sustainable funding needs to continue. \nFY 2022 Staffing levels should be maintained. Discretionary requests for additional \nTaxpayer Services funding, Operations Support funding, and restoring IRS’ Business \nSystems Modernization (BSM) account are crucial to transforming the IRS as Congress \nintended with the Inflation Reduction Act funding. If discretionary inflationary costs and \nthe BSM account are not restored back to FY 2022 levels, IRS will use approximately \n1/3 of the IRA funds just to maintain staffing, services, and operations. Without \nCongressional action to support the Taxpayer Services and BSM accounts at its current \npace, IRA funding for Taxpayer Services will run out in FY 2025 and IRA BSM funding \nwill run out in FY 2028. Funding the IRS annual discretionary requests is important \nbecause if Congress waits until IRA funding runs out, the annual $1B+ price tag will be \n63 February 15, 2023 email received by IRS Submission Processing. \n64 “How much revenue has the U.S. government collected this year?” Fiscal Data, U.S. Treasury. \nhttps://fiscaldatatreasury.gov/americas-finance-guide/government-revenue/ \n54 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nmore than the FSGG sub-committee can afford without significant cuts to other \nagencies. \nEnabling greater flexibility to align funding between IRS appropriations will provide the \nIRS with more agility to allocate resources to meet mission needs. Since FY2010, the \nIRS has taken extraordinary measures in utilizing supplemental funding, user fees, and \nrelying on inter-appropriation transfers to supplement underfunded Taxpayer Services \nand Operations Support discretionary budgets. \nEnsuring the appropriate use of funds and avoiding waste and misuse of taxpayer \nmoney is crucial for maintaining their trust and confidence in the government. Therefore, \ninvesting in the IRS should be accompanied by a recommendation for Congress to hold \nthe agency accountable for achieving results that prioritize taxpayer services and \neffectively reduce or eliminate their burden. \nRecommendation #22: ETAAC recommends technology modernizations that are \nnot a “lift and shift” and leverage commercial off-the-shelf solutions whenever\npossible. \nCongressional funding provides an opportunity for the IRS to develop and execute a \ntechnology roadmap to modernize tax administration. The IRS should not simply take \ncurrent technology solutions and business processes and “lift” them from one \ntechnology platform into a new platform. \nThe IRS should analyze and optimize business processes in concert with technology \nsolutions. This will require the IRS to bring together data and business insight to \nexamine taxpayer needs, system requirements, and business operations to develop \neffective technology solutions that are continuously improved and maintained. \nSystem changes need a comprehensive organizational change management plan. \nAny system modernization that neglects change management and business process \nimprovements would be a failure on the part of the IRS. \nModernization of systems and processes is complex work and long overdue for the IRS. \nProjects of this nature require a commitment at every level within the IRS and begin with \nsystem changes that may not necessarily be customer-facing or provide exciting bells \nand whistles--but these system changes are necessary to lay the foundation for \nsustainable modernization efforts. These changes must be supported throughout the \nIRS organization and by Congress with an understanding that this is a long-term \ninitiative that may take years to successfully implement solutions that are robust and \nenhance taxpayer experience. \n55 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nThe states are a leading investor in tax administration technology. They recognize the \ncritical importance of investing in technology that supports the filing season and beyond. \nMany states have strategically implemented Commercial Off the Shelf (COTS) \ntechnology as an option to maintain, modernize, and advance tax administration. They \ncontinue to invest in cyber and data security strategies designed to protect the integrity \nof their systems and the taxpayers they service. In addition to states, financial \ninstitutions have heavily invested in technology and dedicated themselves to \napproaches that meet the needs of the taxpayer while also protecting their data. ETAAC \nencourages the IRS to seek the insight and experience of state tax agencies, software \nproviders and financial institutions as they navigate system and business \nmodernizations. \nRecommendation #23: ETAAC recommends system modernizations and\nGeneral Master File legacy system retirement while leveraging key stakeholder\nfeedback and experience. \nInformation technology (IT) plays a crucial role in the IRS's annual mission of serving \ntaxpayers and collecting trillions of dollars in taxes that serve as the nation's revenue. \nTo ensure continued success, it is imperative for the IRS to modernize and retire the \noutdated General Master File (GMF) systems that impedes internal and external \ninnovation and hinders the ability to leveraging data for modern enterprise service \ncapabilities. \nIt is no secret that the Service’s ability to do the job is severely hampered by its use of \noutdated legacy systems that prevent it from being as nimble to change and challenges \nas the private sector. For example, in 2022, the IRS was confronted by an ugly truth; it \nhad to destroy approximately 30 million unprocessed information returns because its \ncurrent technology was so outdated it could not handle the glut of paper documents.65 \nWhile the destroyed information returns only represented 1% of paper received, the IRS \nadmitted “this situation reflects the significant issues posed by antiquated IRS \ntechnology.”66 In an audit report noting the destruction of information returns, the \nTreasury Inspector General for Tax Administration (TIGTA) advised that the IRS \ndevelop a broad strategy to increase electronic filing of business tax returns and forms, \nwhich still lags behind the electronic filing of individual taxpayer returns.67 The IRS’s \nlegacy systems pose the following risks to effective tax administration: security risks, \n65 “IRS Statement – Information Returns,” IRS Statements and Announcements, Internal Revenue Service (IRS), \n(May \n 13, \n 2022). \n https://www.irs.gov/newsroom/irs-statement-information-returns. \n66 “IRS Statement – Information Returns,” IRS Statements and Announcements, Internal Revenue Service (IRS), \n(May \n 13, \n 2022). \n https://www.irs.gov/newsroom/irs-statement-information-returns. \n67 “A Service-Wide Strategy Is Needed to Address Challenges Limiting Growth in Business Tax Return Electronic \nFiling,” Report No. 2022-40-036, Treasury Inspector General for Tax Administration (TIGTA), (May 4, 2022). \nhttps://www.tigta.gov/sites/default/files/reports/2022-06/202240036fr.pdf. \n56 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nunmet mission needs, staffing issues, and increased costs.68 Despite setbacks, the IRS \nhas relied on more 21st century, internet-based computing to modernize its systems \nsince the COVID-19 pandemic. System modernization is key to the IRS’s ability to adapt \nto change. \nThe IRS’s legacy systems fall under three categories: applications, software, and \nhardware. 69 Applications are IRS-built software programs that automate business \nfunctions. Software includes non-IRS built software and commercial software available to \nthe public. Hardware includes physical information technology infrastructure, namely \nmainframes and servers.70 The three categories of legacy systems are used by the IRS \nto support daily and mission-critical functions such as processing tax returns, processing \nrefunds, responding to taxpayers, and auditing and collection functions.71 \nHowever, of the total 776 applications it uses, 259 or 33% are considered legacy because \nthey are either 25 years or older or are written in an obsolete programming language. 181 \nor 23% of applications are 25 years or older, and 13 applications in that range are \nbetween 55 and 64 years old.72 \nSoftware is considered legacy when it is two versions or more behind the current version \nand the IRS tracks this by “instances in use,” or the installation of a product version that \ncan be installed on multiple servers, workstation desktops, and laptops. The IRS has \n4,821,033 software “instances in use,” but 1,111,419 or 23% of its most frequently used \ncommercial software is considered legacy. Additionally, 32% of legacy software being \nused by the IRS is at least four versions behind the current version commercially \navailable.73 \nHardware is considered legacy when it reaches a certain age based on industry \nstandards, and 8 percent of the IRS’s hardware falls into this category.74 \nOverall, the IRS has 21 modernization initiatives, several of which address retiring legacy \nsystems. A major initiative is the Individual Master File Retirement (IMF) Acceleration \nInitiative. IMF is the IRS’s data source for all individual tax account data. This application \nis over 60 years old. It is written in an obsolete and archaic language, which requires \nspecialized technical skills to operate. The estimated cost of the retirement initiative is \n$7.84 million. It aims to modernize individual taxpayer account information, provide digital \noptions to address taxpayer needs, and maintain the IRS digital footprint. The initiative to \n68 “Information Technology: IRS Needs to Complete Modernization Plans and Fully Address Cloud Computing \nRequirements,” Report No. GAO-23-104719, U.S. Government Accountability Office (GAO), (January 2023). \nhttps://www.taxnotes.com/research/federal/other-documents/gao-reports/gao-examines-irs-modernization-plans-\nand-cloud-computing/7fy00. \n69 Report No. GAO-23-104719, GAO, p. 13. \n70 Report No. GAO-23-104719, GAO, p. 13. \n71 Report No. GAO-23-104719, GAO, p. 13. \n72 Report No. GAO-23-104719, GAO, p. 14. \n73 Report No. GAO-23-104719, GAO, p. 14. \n74 Report No. GAO-23-104719, GAO, p. 15. \n57 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nmodernize and retire IMF started in December 2021 and its planned completion date was \nscheduled to be March 29, 2024.75 However, the IRS announced in 2022 that it would \npostpone the retirement of IMF until 2030. Retiring IMF is key to the IRS’s modernization \nand should be prioritized. \nTax administration relies on several different key stakeholders that hold a vast array of \nknowledge and experience as it relates to modernization efforts. There are many \nexamples of successful projects and initiatives that were inclusive partnerships and \nleveraged the knowledge of key stakeholders such as Software Providers, State Tax \nAdministrators, and Tax Professionals. There are also examples of failed projects that \nwere built in a silo without stakeholder feedback and experience. The IRS can avoid \nfailures by proactively identifying stakeholders and engaging with them early to create \npositive taxpayer experiences. \nRecommendation #24: ETAAC recommends the IRS consider new human \ncapital strategies to compensate for higher attrition and customer service\ndemands. \nWithin the IRS strategic plan is a goal centered around people. Highlighted within the \nplan narrative is the fact that the IRS has an aging workforce. “An estimated 52,000 of \n83,000 employees are eligible to retire within the next six years. The average attrition \nrate for federal agencies is 5.8%, whereas the IRS is higher than 7.3%.”76 The attrition \nrate in the processing areas of the IRS is significantly higher, peaking at almost 30% in \n2022.77 While this kind of attrition rate may be common for jobs of this nature, the IRS \nneeds to proactively identify measures to address it and remain ahead of it because \nfailure to do so will impact return processing and taxpayer services. \nModernizing the IRS is more than modernizing business processes and technology. It’s \nan investment in human capital through appropriate succession planning strategies to \nensure continuity in work and maximize taxpayer experience. \nLike other private and public organizations, the IRS continues to have challenges with \nhiring due to the competitive labor market. The IRS should continue to over hire based \non anticipated attrition and salary savings associated with this attrition. This flexibility \nallows them to have the staff on board to compensate for these attrition levels, \neliminating or significantly reducing the likelihood of processing and customer service \nbacklogs due to insufficient staffing. The IRS can then measure the effectiveness of the \n75 Report No. GAO-23-104719, GAO, p. 18, 19,23 \n76 “Rising Retirement and Attrition,” Goal 3 (People) of the IRS Strategic Plan (Fiscal Year 2022-2026), Internal \nRevenue Service (IRS), (November 7, 2022). https://www.irs.gov/about-irs/people. \n77 IRS Wage and Investment (W&I). E-mail from W&I Customer Account Services to ETAAC Subgroup on \nDigitalization, Business, and Human Capital Modernization (February 15, 2023). \n58 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nover hiring policy in 2024, to determine if there are any opportunities for change in the \nhiring process. \nThe IRS should also look at downstream modernizations that leverage technology, \nspeed up processing, and allow for some staff to be reallocated to other added value \ninitiatives. For example, last year the IRS implemented FixERS, which allowed \ntechnology to address errors in returns. “Through December 31, 2022, the tool received \n13.47 million returns and processed 13.47 returns through automation. The 13.47 \nmillion returns worked by the tool would have required an additional 118 FTE’s.78 The \nIRS should be commended for this use of technology and should continue their \nmomentum to look for other areas within the return processing cycle to implement these \nmodernizations. This will allow staff to be reallocated to other added value functions that \ncannot be addressed through technological solutions so that overall processing times \ncan be reduced, and customers can reach the final destination of their journey even \nearlier. \nCustomer service continues to be a struggle for the IRS. Customers expect one call \nresolution and are typically contacting the IRS because they don’t have the information \nthat allows them to self-serve. This is a perfect example of a where there needs to be a \nmulti-faceted solution to address call volume and customer service. The IRS should \nconsider the following: \n• Exercise over hiring utilizing salary savings gained by attrition to always ensure \nappropriate staffing levels. \n• Provide a robust training program for agents and identify agent quantitative and \nqualitative measurements that drive behaviors which align with the IRS strategic \nplan and taxpayer expectations. \n• Implement technology solutions that address customer service call volume and \nresolve taxpayer issues whenever possible. These solutions should include \nmodernized phone systems, customer relationship management (CRM) and \nknowledge management systems (KMS). \n78 IRS Wage and Investment (W&I). E-mail from W&I Customer Account Services to ETAAC Subgroup on \nDigitalization, Business, and Human Capital Modernization (February 15, 2023). \n59 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRecommendation #25: ETAAC recommends the IRS develop key metrics to be \nused internally and externally to measure customer service, taxpayer\nexperience and promote transparency. \nAs the tax collector for the federal government, the IRS is charged with meeting \ncustomer expectations. Clear markers of success, as determined by IRS customers, will \nhelp the IRS meet its charge and create clarity and greater trust in government. \nThe IRS can build upon its existing infrastructure. The IRS already uses service level \nmetrics when it communicates about turnaround time for individual income tax refunds: \n\"Over 90% of refunds are issues within 21 days.\" The IRS can evaluate what the \ndesired service level metrics are and expand the use of them into key focus areas. Two \nkey focus areas are highlighted below: answering phone calls and processing paper \ndocumentation. \nWhat does success look like for answering phone calls? \nFor some organizations, a successful service level for phone calls is defined as 80% of \ncalls answered within 80 seconds. But as a reminder, taxpayers set expectations, not \nthe IRS. As an initial data point, for identifying customer tolerance levels, the IRS can \nexamine its records to determine when a material number of customers begin to hang \nup while waiting in queue. \nIdeally, the IRS would like to answer each phone call on the first ring and provide one \ncall resolution, but this is not a practical or realistic goal. As such, the IRS needs a \npractical waypoint along that journey and clear measures of success. The IRS should \nconsider both quantitative and qualitative measures of success that align with customer \nneeds. They should also evaluate any existing measurements to determine if they are \nstill sufficient or need to be modernized. Each activity impacts another. \nThe number of phone calls is in part determined by the speed at which the IRS can \nprocess paper returns to avoid unnecessary return/refund status updates or how well \nthey provide guidance on their website. Setting metrics of determined success will also \nhelp identify business practices and procedural changes that are needed to achieve the \ndesired outcomes. The IRS indicates they have a team that is exploring how the IRS \nmeasures customer service/experience, with a goal of developing metrics that \nencompass not only traditional phone service, but all channels used to provide \ncustomer service. We encourage the IRS to engage taxpayers and stakeholders as they \nwork on developing these metrics. \nWhat does success look like in paper processing? \nThe question can be answered by investigating when paper filers begin to call in \nmaterial numbers after filing their paper returns. Then, the IRS can ask: What would it \ntake to input all incoming paper returns within that timeframe? Can they estimate how \nsuch efforts would affect incoming calls--comparing their estimates to actuals when \nthose numbers are available? Ideally, the IRS would like to process all paper returns on \n60 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nthe day they are received, but this too may not be a practical or realistic goal. The IRS \nmay work toward that goal, but again, it needs a practical waypoint along that journey. \nDefining success with customer expectations helps to shift the paradigm. The IRS does \nnot set customer expectations. Instead, the IRS can capitalize on the nation's long \ntradition in which customers set expectations. Then the IRS can set its sights on \nmeeting customer expectations and use data to guide them along the journey. \nRecommendation #26: ETAAC recommends the IRS provide timely legal\nguidance on federal and state laws that impact tax administration. \nFederal and State tax laws can have a significant impact on tax administration. Like it or \nnot, federal tax law changes impact states and state tax law changes impact the IRS. \nOne or the other can affect the actions taxpayers and stakeholders must take. These \ninterconnections make legal reviews and guidance necessary to ensure returns can be \nfiled in accordance with tax laws. Failure to provide timely legal guidance results in \nconfusion, public relations issues, inaccurate returns, and more overall work for the IRS, \ntaxpayers, and stakeholders. \nThere are several incidents where the IRS and Treasury failed to provide early legal \ndirection, which negatively impacted taxpayer’s ability to file an accurate return and \nstakeholders' ability to provide appropriate direction. It resulted in increased taxpayer \nconfusion and eroded taxpayer confidence. Situations such as those that occurred with \nstate special refunds/rebates, 6050x, 1099-K, and Hawaii Red Fuel cannot be the \nstandard for providing legal guidance and we encourage the IRS to invest in operational \nand organizational changes that allow for appropriate and timely legal engagement with \nstakeholders and for taxpayers. \nClosing: \nETAAC's experience has shown that tax administration can achieve greater efficiency \nand better serve taxpayers when it leverages the expertise and resources of its \nstakeholders. By working collaboratively with stakeholders, including taxpayers, industry \nleaders, and other government officials, ETAAC has been able to identify key areas for \nimprovement and develop recommendations that will drive positive change. As tax \nadministration continues to evolve, it is clear from our research and own experiences \nand expertise that a strong, transparent, and collaborative relationship between \nCongress, the IRS, and all stakeholders is critical to achieving success and ensuring \nthat taxpayer needs are met in the most efficient and effective way possible. \n61 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAppendix A: ETAAC Member Biographies 2022-2023 \nJared Ballew (Chair) – Ballew currently serves as the Vice President of Government \nRelations for Taxwell, representing both Drake Software and TaxAct products, as a tax \nadministration professional with 20 years of experience. Ballew currently serves as the \nPresident of the National Association of Computerized Tax Processors (NACTP), \npromoting standardization and simplification between government tax agencies and the \ntax processing industry. Ballew is also actively engaged in the Council for Electronic \nRevenue Communications Advancement (CERCA) and the Security Summit, serving as \na co-lead for the Tax Pro Working Group. He holds a Master of Business Administration \nfrom East Carolina University. \nPeter Barca – Barca is Secretary of the Wisconsin Department of Revenue and an \nactive member and officer of the Federation of Tax Administrators Board of Trustees. \nBarca has served in the Wisconsin State Assembly, the United States House of \nRepresentatives, and the United States Small Business Administration. He was also a \nbusiness owner and President of Aurora Associates International. \nVernon Barnett (Vice Chair) – Barnett began his service as Commissioner of the \nAlabama Department of Revenue in May 2017. He has worked in state government for \n25 years and served as a Deputy Solicitor General, Legal Advisor to the Governor, \nDeputy Commissioner of the Department of Corrections and Executive Counsel of the \nDepartment of Environmental Management. Barnett is current Chair of the Multistate \nTax Commission and a member of the Federation of Tax Administrators Board of \nTrustees. \nAustin Emeagwai – Dr. Emeagwai is an Associate Professor of Accounting at \nLeMoyne-Owen College, Memphis. He is the president of ABC Accounting and Tax \nServices, P.C., a full-service CPA firm. His research interests include small business \nand community development by Historically Black Colleges and Universities (HBCUs). \nDr. Emeagwai is a member of the American Institute of Certified Public Accountants, \nTennessee Society of Certified Public Accountants, National Society of Accountants, \nand is a Volunteer Income Tax Assistance (VITA) volunteer. \nJerry Gaddis – Gaddis is the founder and Chief Executive Officer of Tropical Tax \nSolutions, a boutique firm headquartered in Florida providing tax consultation, \npreparation and representation solutions for individuals and small businesses. He \nbegan his 20-year tax career at the VITA/Tax Counseling for the Elderly clinic in the Key \nLargo public library. He is a former H&R Block Franchisee, a former Dave Ramsey ELP \nand a graduate of the National Tax Practice Institute. Gaddis served on the board of \ndirectors for the National Association of Enrolled Agents for seven years including three \nyears as an officer and one year as President/CEO. He is an Enrolled Agent. \n62 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRobert Gettemy – Gettemy is a full-time instructor at the University of Iowa where he \nteaches both undergraduate and graduate courses in entrepreneurship. In addition, he \nconsults in the tax software industry. Prior to teaching, Gettemy spent seven years at \nTaxAct where he was Chief Operating Officer. During his tenure at TaxAct, Gettemy \nwas responsible for all back-office operations, government relations and competitive \nintelligence. While at TaxAct, he served as Vice Chair of the American Coalition of \nTaxpayer Rights, was on the board of directors for the Council of Electronic Revenue \nCommunication Advancement and was an industry co-lead in the IRS Security Summit \ninitiative which was formed to combat stolen identity refund fraud. Gettemy was also \nactive in IRS Free File. \nMark Godfrey – Prior to joining Ernst & Young's Digital Tax Administration – \nGovernment Services practice, Godfrey served as Taxation Division Director at the \nMissouri Department of Revenue. During that time, the Taxation Division team \nimplemented an integrated tax system and underwent a reorganization to capitalize on \nprocessing efficiencies. Godfrey is an attorney and a certified public accountant. \nEric Inkrott – Inkrott is Vice President of Government and Partner Relations at Green \nDot where he is engaged with the IRS Security Summit and partners with the IRS, state \ndepartments of revenue and the tax industry to develop new tools and strategies \nagainst identity theft and refund fraud. He is a member of the Senior Executive Board of \nthe IDTTRF ISAC and a board member of CERCA. \nJihan Jude – Jude is an Estate and Trust attorney and counselor at law with the Davey \nLaw Group in Maitland, Florida. She previously worked with ComplyRight, where she \nfocused on business employment tax compliance, information return reporting \nrequirements from the IRS and Social Security Administration and labor law legal \nissues. Jude also reviewed company guidance for business clients who used \nComplyRight's tax solutions (paper and electronic filing of tax and information returns \nand proprietary tax filing software). Jude is also a Senior Tax Professional at H&R Block \nduring the tax season and served as an IRS VITA volunteer every tax season since \n2020. \nCarlos Lopez – Lopez is founder and President of Lopez Tax Service and the Latino \nTax Professionals Association located in Salinas, California. He holds a Bachelor of Arts \nfrom Pacific Union College and a Certificate of Management Development for \nEntrepreneurs from UCLA Andersen School of Management. He has completed the \nStanford Latino Entrepreneur Initiative from the Stanford Graduate School of Business. \nHe has been active in tax preparation and representation before the IRS for more than \n36 years. Lopez has been a lecturer and presenter for the IRS Nationwide Tax Forums. \nJonathan Lunardini – Lunardini is Section Manager of the California Franchise Tax \nBoard's (\"FTB\") Identity Theft/Fraud Program. He has been a member of the Security \nSummit since its inception in 2015, and has participated in its Information Sharing, \nAuthentication and Financial Services working groups. Lunardini engages with the \nIDTTRF-ISAC as a participating member of the metrics sub-team and participates in the \nNational Automated Clearinghouse Association and the NACTP. In his role with the \n63 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFTB, Lunardini has partnered with the IRS, other states, and industry partners on \nnationwide anti-fraud efforts. \nSherice McCarthy-Hill – McCarthy-Hill is Director of Payroll at Dartmouth College in \nHanover, New Hampshire. She manages a payroll department of four payroll \nprofessionals and compensates approximately 10,000 faculty, staff, and students. She \nholds a Master of Business Administration in Systems Management from Baldwin \nWallace College, a Bachelor of Arts in Accounting with a Minor in Information Systems \nfrom Notre Dame College. Also, she holds a Human Resources Professional \nDevelopment Certificate. McCarthy-Hill belongs to the American Payroll Association, \nSociety of Human Resource Management and Higher Education User Group. \nArgi O'Leary – O'Leary is a Principal in the Advocacy Practice at Ryan, LLC in New \nYork, where she provides tax strategy and audit assistance, including tax issue \nnegotiations and resolution, policy advice and advocacy for all tax types. Before joining \nRyan, O'Leary was a Deputy Commissioner with the New York State Department of \nTaxation and Finance, leading the Department's Civil Enforcement Division and Office \nof Professional Responsibility, and also served as an Assistant Deputy Commissioner, \nleading the Department's litigation strategy in tax controversy matters. \nJames Paille – Paille works for Creative Solutions Software Corp (dba myPay \nSolutions) an Iris Global company and has over 40 years of experience in the payroll \nindustry, including front line, treasury, and management experience. Paille is a member \nof the board of directors of PayrollOrg (formerly the American Payroll Association), \nCitizens Bank Treasury advisory committee and NACHA ACH advisory board. He is \nalso an active member of the National Automated Clearinghouse Association, National \nAssociation of Computerized Tax Processors, NPRC (National Payroll Reporting \nConsortium) and the IRS Reporting Agents Forum and a past board member of the \nIndependent Payroll Providers Association. \nHallie Parchman – Parchman is a Senior Manager within Amazon's Corporate Tax \nfunction leading the end-to-end customer experience as it relates to tax information \nreporting and withholding. She and her team of tax professionals, software engineers, \nproduct managers and designers are responsible for tax compliance and operations as \nwell as product design and delivery. Before joining Amazon, Parchman worked at Apple \nInc. focused on information reporting and at KPMG in the Federal Tax Department. She \nis a licensed CPA in Texas. \nAndy Phillips – Phillips is a Director at the Tax Institute at H&R Block, overseeing \nseveral teams that focus on Agency & Industry Relations, Tax Research and Tax Law & \nPolicy Analysis, and Tax Content. Phillips is active in the Security Summit and the \nIdentity Theft Tax Refund Fraud Information Sharing and Analysis Center (IDTTRF \nISAC), serving as an industry co-lead on the Authentication Working Group and as a \nmember of the ISAC Metrics Committee. Phillips is also active in tax industry \nassociations, previously serving as a co-lead of the CERCA Legislative Implementation \nWorking group, where he helped facilitate the implementation of the Tax Cuts and Jobs \nAct. In his personal time, Phillips serves on the Avila University Alumni Association \nBoard. \n64 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nRaeAnn Pilarski – Pilarski is Senior Manager at Code for America, where she scales \nand supports VITA partners that participate in the GetYourRefund program. Before \njoining Code for America, she oversaw the VITA program at the United Way of Tucson \nand Southern Arizona. During her tenure there, she worked closely with Code for \nAmerica as one of the original partners in the GetYourRefund pilot and led the \ndevelopment of Valet VITA, a model that allowed clients' documents to be scanned and \nsecurely uploaded to a system through which volunteers would access the information \nneeded to prepare the return. \nKeith Richardson – Richardson has over 15 years of tax administration experience. He \nis Deputy Chief Financial Officer and Tax Commissioner for the District of Columbia. As \nthe Deputy CFO, he contributed to the development of its new modernized tax system, \nincluding working with IDTTRF-ISAC and establishing strategic plans for its customer \nservice for taxpayers. Richardson previously worked for the Commonwealth of \nPennsylvania as the Bureau of Compliance Director and was responsible for tax \ncompliance initiatives, clearances and creating the Gaming Control Clearance Division \nto oversee all tax clearances for owners, vendors, employees and winners. He has also \nserved as Revenue Commissioner for the City of Philadelphia. \nTerri Steenblock – Steenblock is the Director of Tax and Revenue Administration at \nthe Federation of Tax Administrators. She supports state and local revenue agencies \nacross the United States by providing information, outreach, education and support to \ntax administrators focused on all aspects of tax administration. Prior to working at FTA, \nshe spent 15 years at the Minnesota Department of Revenue where she held various \nroles including serving as an Assistant Commissioner. Steenblock has been active in \nthe Security Summit and IDTTRF ISAC since its inception. \nTimur Taluy \n (Vice Chair) \n – \n Taluy founded FileYourTaxes.com 25 years ago and \nserves as its chief \n executive. Taluy is a tax return preparer participating in the IRS \n \nAnnual Filing Season Program (AFSP) \n and actively prepares tax returns. He serves as \n \nthe Board Treasurer \n of the Council for Electronic Revenue Communications \n \nAdvancement (CERCA). \n As a founding member of the IRS Security \n Summit, \n he serves \n \nas the co-chair of the Summit's Strategic Threat Assessment and Response (STAR) \n \nworkgroup. He develops content and speaks at tax related meetings including the IRS \n \nNationwide Tax Forums, the Latino Tax Professionals Tax Fest, \n and his local colleges \n \nand universities. Taluy \n holds \n a Bachelor \n of Science degree in Electrical Engineering \nfrom the University of \n Southern California. \n \nLindsey West \n – \n West \n is the founder \n and former CEO \n of Track1099.com, one of \n the first \nservices to offer completely online and paper-free Information Returns filling. \n West \n \ncurrently serves \n as General Manager \n of Avalara, Inc., which recently acquired \nTrack1099. Track1099 has \n helped over 300,000 businesses and tax \n professionals \n \neasily and cost effectively manage their 1099, W-2, \n and ACA filings \n over the past 11 \nyears. \n West \n is an aerospace engineer and r\n eceived her \n doctorate in A\n eronautics and \n \nAstronautics from Stanford University. \n \n65 \n"," \n \n \n \n \n \n \n \n \n \n \nAppendix B: Examples of Real-Time Collaboration & Feedback \nStakeholder Survey \n66 \n"," \n \n \n \n \n \n \nInflation Reduction Act Report Recommendations Text\r\n\r\nDescription automatically generated\n67 \n"," \n \n Text\r\n\r\nDescription automatically generated\n68 \n"," \n \n Text\r\n\r\nDescription automatically generated\n69 \n"," \n \n Text\r\n\r\nDescription automatically generated\n70 \n"," \n \n \n \n Text\r\n\r\nDescription automatically generated\n71 \n"," \n \n \n \n \n \n1099K Real-Time Feedback Text\r\n\r\nDescription automatically generated\n72 \n"," \n \n Text, letter\r\n\r\nDescription automatically generated\n73 \n"," \n \n Text, letter\r\n\r\nDescription automatically generated\n74 \n"," \n \n \n \n Text\r\n\r\nDescription automatically generated\n75 \n"," \n \n \n \n \n \n \n \nETAAC Chair & Vice Chair - Direct File - Real-Time Feedback IRS Direct efile Independent Review Task Force Questions for Electronic Tax Administration Advisory Committee (ETAAC) Final Written Statements from 03/31/23 Interview Call. \r\nBACKGROUND. \r\nWe are interested in hearing from stakeholders in the public and private sector about the IRS’s efforts to research the possibility of “developing and running a free direct efile tax return system,” as mandated in the Inflation Reduction Act. As the independent third-party task force, we are tasked with assessing “the overall feasibility, approach, schedule, cost, organizational design, and Internal Revenue Service capacity to deliver such a direct efile tax return system.” \r\nWith the following questions, we aim to gather high-level information about the tax-filing landscape, as well as ETACC members’ perspective about a potential direct efile system. We very much appreciate your willingness to provide us with this information. \r\nYou are not obligated to answer any of these questions. Additionally, if there is anything else you would like to share with us, please feel free to provide information beyond the specific questions listed here. \r\nCURRENT TAX-FILING LANDSCAPE. \r\n1.\tHow would you briefly describe the current tax e-filing landscape? What are the various options for taxpayers, and how well do those options work? \r\n\r\nThe current tax e-filing landscape has four major components: the IRS, states, software companies, and tax return preparers. All for work together tirelessly each year to ensure a smooth filing season for taxpayers. Industry and government collaborate regularly to solve problems and find solutions to better serve the taxpaying public. The various options include: \r\n• Do It Yourself (DIY) software \r\n• Utilizing a tax professional to file on behalf of the taxpayer \r\n• Tax Assistance Centers such as Volunteer Income Tax Assistance (VITA). Tax Counseling for the Elderly (TCE), and the FreeFile Alliance. \r\n○ The VITA program has operated within the IRS for over 50 years and offers free help to people who need assistance in preparing their own tax returns. Generally, the VITA program is available to people who make $60,000 or less, persons with disabilities, and limited English-speaking taxpayers. \r\n○ Tax Counseling for the elderly offers free help for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. \r\n• Both VITA and TCE are staffed by IRS-certified volunteers who provide tax counseling. \r\n○ The Free File Alliance is a group of industry-leading private-sector tax preparation companies that provide free online tax preparation and electronic filing only through the IRS.gov website. IRS.gov state that the private \r\n76 \n"," \n \n Industry has proven track record in providing the best technology and services available for taxpayers and, therefore, the IRS established a partnership in the Free File Alliance rather than provide its own software free to the public. Companies involved in the Free File Alliance include On-line Taxes, TaxSlayer, FileYourTaxes.com, 1040Now.net, ezTaxReturn.com, TaxAct, and FreeTaxUSA. Taxpayers making less than $73,000 are eligible to use FreeFile. \r\n• Software providers independently provide roughly free returns outside of the 3 million FreeFile program returns. \r\n\r\n2. What type of taxpayers are well served by the current e-filing system? \r\nArguably, most taxpayers are well served by the current e-filing system. According to the Comprehensive Taxpayer Altitude Survey published by the IRS in January 2022, paid tax professionals are the most valuable source of tax advice and information. Data indicates that aside from taxpayers that utilize IRS paper forms, most are satisfied with their method of tax preparation. \r\n\r\nArguably, most taxpayers are well served by the current e-filing system. According to the Comprehensive Taxpayer Attitude Survey published by the IRS in January 2022, paid tax professionals are the most valuable source of tax advice and information. Data indicates that aside from taxpayers that utilize IRS paper forms, most are satisfied with their current method of tax preparation. \r\n\r\n3. What types of taxpayers face challenges on preparing and filing a tax return under the current e-filing system? Why do these challenges exist? \r\n\r\nTaxpayers without reliable internet access, such as those in rural areas, struggle to access IRS.gov resources and to e-file their returns using DIY software. Some taxpayers also face challenges in creating Online Accounts and accessing transcripts on the IRS website. The process for verifying identity to create an Online Account presents challenges for those who are less technologically literate or do not feel comfortable sharing personal documents online. The EITC also presents challenges. Many assume that low-income tax returns are the “easy” returns, but the truth is that the EITC confuses taxpayers across the broad and is associated with a high error and fraud rate. Prepare due diligence penalties are onerous and often drive away trained circular 230 credentialed preparers from taking on the risk of preparing these types of returns. \r\n\r\nLastly, taxpayers face challenges in communicating with the IRS. The IRS does not always adequately communicate with transparency, especially when returns are held or rejected. Even when taxpayers receive notice of a held or rejected return, communications from the IRS are often hare to interpret, and taxpayers may become confused about next steps. Even when taxpayers seek the help of a paid preparer, the preparer is not able to help in this situation due to lack of access. \r\n\r\n4. How do you think the IRS could best address the challenges for taxpayers who are currently poorly served under the existing tax filing system? \r\n• Focus on Service, guidance, and education. \r\n○ The IRS answered a million more phone calls this season than last season, but improvements still needs to be made. Language in IRS notices must become more accessible for the layperson, taxpayers should receive regular updates about the status of their return beyond the capabilities available in the \r\n77 \n"," \n \n “Where’s My Refund” tool, and clear guidance from the IRS should be issued in a timely manner. \r\n• Accessibility \r\n• Identify Theft Protection, IPPINs, One Time ID code \r\n• Greater utilization of trusted third parties who are currently working and serving this population. \r\n○ This includes ESL and minority neighborhoods. \r\n5. What do you think is the role of government in supporting taxpayers to file a tax return? \r\n• The IRS mission: Provide America’s taxpayer top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. \r\n\r\nDIRECT EFINING SYSTEM \r\n\r\n6. There are many different ways that a direct efile systems might be designed. What primary considerations should the IRS take into account when deciding how to design such a system? \r\nWe disagree that there are many ways. Technically there are three primary ways. \r\n1.\tThe IRS continues to use the current direct file system FreeFile (no cost other than marketing). \r\n2.\tThe IRS builds, maintains, and supports its own system on-premises with its own staff. \r\n3.\tThe IRS contracts through RFI/RFP for an off the shelf software provider like the VITA contract. \r\nNote: All Options will require expenses and marketing dollars to be spent for IRS to drive traffic to the site. \r\nAdditional Items to Consider for Options 2 and 3 that drive up the additional cost for development: \r\n1.\tThe cost of a system has many facets and is not a static one-time expense \r\n○ Developing and Hosting an In-house solution vs using Commercial-off-the-shelf )\r\n(COTS) software. \r\n○ Development & Platform Integration \r\n○ Support \r\n○ Maintenance \r\n○ Education \r\n○ Security \r\n• Collaboration Needs \r\n○ States \r\n\tWhatever choice is made, state revenue departments need to be considered and the impacts to their agencies. May states start with FAGI and must choose to couple or decouple. \r\n\r\n78 \n"," \n \n \tSecurity – States only rely on authentication data from the federal return. \r\n\tBudgets of states may not allow them to develop a new system industry (stakeholders). \r\n\tPurchasing a COTs system is no different than what the current system offers. \r\n\tIndustry provides feedback and collaboration \r\n• Representation and Support as the Vendor Software \r\n7. Are there ways that a direct e-file system could improve electronic tax administration? \r\n• We understand that there is currently a direct file option available through FreeFile and VITA that supports the current IRS Mission. \r\n• Increased funding for marketing and awareness of the current system would be the most cost-effective way to improve the current direct file system. \r\n• State revenue agencies and their missions must be considered. \r\n8. Are there ways that a direct efile system could harm electronic tax administration? \r\n• As we currently understand the proposal, a direct file outside of the current arrangement would run the risk of breaking the current ecosystem for tax administration, thereby generating unnecessary burdens on every taxpayer. Developing a direct file system would also run the risk of siloing the IRS even further, which harms tax administration. Areas of Harm: \r\n○ States’ Returns \r\n○ Levels of Service \r\n\tTax Prep Advice \r\n\tAuditing \r\n○ Fighting Fraud \r\n○ Funding and long-term stability \r\n○ Benefit of cross collaboration \r\n○ Taking on additional risks for preparation software services and support \r\n9. Can you foresee any potential risks that a direct efile system might present related to identify theft or refund fraud? \r\n• The security summit has standards that IRS, States, Industry, and practitioners agree upon. Lowering any of these standards to increase participation is a danger to the entire system. \r\n• States getting leads. Sharing FTI. \r\n• Bas actors will look to use and abuse any system that allows lowered levels of authentication and identity proofing. Traditional non-filers will become targets for low-dollar refund schemes if allowed to file with little to no authentication resulting in harm to the population is trying to help. \r\n10. Are there opportunities for the IRS and the private sector to work together in providing a direct efile system to improve e-filing services for taxpayers? \r\n79 \n"," \n \n \n \n • It is our understanding that the IRS and the private sector already provide a filing system that services the direct file requirements called FreeFile \r\n○ The FreeFile programs belongs to the IRS, and its MOU, which are the rules created by the IRS, dictate how any approved software must comply to be a part of this program. The IRS already sets the rules and thresholds. We believe FreeFile currently meets the requirements outlined in the IRA direct file study. \r\n○ There is currently a long-term working relationship that includes states in this model. \r\n○ Zero cost to the US Government and taxpayers to maintain this platform. It is our understanding that there are no grant or contracted payments provided to the FreeFile program by the US government. We see this as a great value to the American taxpayer and valuable cost savings. \r\n○ From our own research we believe the program suffers from underfunding by the IRS on marketing, IRS website design, Search Engine Optimization (SEO), and overall taxpayer awareness. We believe increased funding to market the current system to increase awareness is the best use of IRS resources and funding to gain the most adoption. \r\n• VITA and TCE sites also provide free in-person assistance to taxpayers where the IRS contracts and procures software for these clinics and centers to use for filing tax returns. The overall cost is greater to the IRS for these services, and volunteers must be obtained to run these sites. \r\n11. Is there anything else you would like to share with us? \r\n• Thank you for the opportunity to provide feedback. \r\nRegards, \r\nJared Ballew ETAAC Chairman \r\nVernon Barnett ETAAC Vice Chairman\r\n\r\n80 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nAppendix C: Status of Open Prior Year Recommendations \nETAAC considers the following recommendations still open. While Congress and the IRS \nhave made progress in addressing many recommendations, the recommendations set \nforth below, the Committee believes processes and work remain. \nWe have had multiple recommendations over the years that ask the IRS to do things like: \n• Facilitate transparency with Congress, stakeholders, and taxpayers. \n• Continuously collaborate on any promising technology initiatives with \nelectronic administration stakeholders. \n• Enhance communication with taxpayers and other stakeholders. \nCommunication, Collaboration, and Process Improvement require near-constant \nattention. Regardless of whether a specific recommendation remains open, we look \nforward to the IRS’s future openness to engage in dialogue with ETAAC for continuous \nprocess improvement about the continuous ongoing facets of electronic tax \nadministration. \n2022 Recommendations \nRecommendation 2: ETAAC recommends that Congress provide both budgetary and \nlegislative support that allows the IRS to leverage its successes to deliver the level of \nservices that taxpayers expect and deserve. The formula for success includes all the \nfollowing: \n• Collaboration with Stakeholders to ensure system design meets user needs. \n• Modern, Iterative, Flexible Design in processes and technology. \n• Prioritization of projects to optimize the benefit to tax administration as a whole; \nand \n• Balance Machines & People to ensure that repetitive tasks are assigned to \nmachines so that people are available to assist taxpayers. \nRecommendation 3: The IRS should, in collaboration with states and software platforms, \nimplement enhancements to MeF that remove impediments from e-filing, with appropriate \nsecurity features, taxpayer consent, and acknowledgments. \nRecommendation 5: The IRS should work collaboratively with states and software \nproviders to develop a long-term roadmap for Payroll and Information Return \nModernization, leveraging its experience with MeF, to provide capabilities that allow a \nseamless experience for all stakeholders using the systems. \n81 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n2021 Recommendations \nRecommendation #2: Congress should accelerate the filing deadline for certain \ninformational returns. \nThis recommendation remains open. Fabricated information returns continue to be a path \nthat criminals use to attack tax systems. Ensuring that reporting occurs as early as \npossible in the filing season – January 31 – helps to ensure that the data needed to weed \nout fraudulent returns is available before refunds are issued. \nSummary from 2021 Report \nETAAC recommends that Congress accelerate the filing deadline for certain information \nreturns to January 31st. Third-party information returns are a proven tool that encourages \nvoluntary compliance and helps to reduce the tax gap. Accelerating the filing deadlines \nof informational returns has proven to be an effective tool to reduce fraud and increase \nefficiency across the tax ecosystem by allowing for more real-time matching of information \nreporting to tax returns. The IRS should then share the applicable state return information \nwith states as soon as possible after receipt. The earlier filing deadlines ensure that \nrelevant data is available when it is most needed, improving the filing season for \ntaxpayers, tax preparers, issuers, the IRS, and states. \nRecommendation #3: Congress should modernize the data-sharing statutes \namong federal agencies. \nETAAC recommends that Congress review and modify IRC Section 6103 to expand data \nsharing across federal and state agencies to combat stolen identity theft fraud. The IRS \nis currently limited to sharing data with other agencies for tax administration purposes. \nThis limitation prevents the IRS from sharing detailed data related to existing and \nemerging schemes with other agencies that combat stolen identity fraud. \nRecommendation #4: The Form 1099 Portal should have functionality that \nintegrates with key stakeholders at the time of rollout. \nWe are pleased to see that the 1099 portal will require authentication through SADI. In \naddition, ETAAC commends the IRS for designing the 1099 Portal in a way that will make \nthe future replacement of the IRS-facing processing systems easier. We have included \nadditional recommendations in this year’s report to expand upon the needs within the \npayroll and information return sector. We continue to recommend that the IRS collaborate \nwith stakeholders to ensure that the information return modernization project is designed \nin a way that improves the taxpayer experience by offering taxpayers a one-stop way to \n82 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nfile information returns with the federal and state systems. Leveraging the design \nstrengths of MeF can simplify taxpayers’ filing experience and can also enhance the fraud \nprotection efforts of the Security Summit. \nRecommendation #5: Increase the electronic filing goals. \nETAAC recommends that the IRS further increase its electronic filing goals to enhance \nthe taxpayer experience. Congress set the IRS goal of 80% paperless filing for major \nfederal tax and information returns 23 years ago. The IRS considers that they met that \ngoal for major tax returns four years ago. ETAAC believes it is time to reset the electronic \nfiling goal to better match digital communications progress since 1998. The IRS could \neither raise the 80% goal or be more inclusive of what is considered a major return, or \nboth. Estimated tax returns, extensions, and amended returns should be added to the \ngoals. Additional focus is warranted on the employment series of tax returns, which \ncurrently languishes around an electronic filing rate of 53%. \nRecommendation #7: Allow for greater transparency into return processing status. \nThis year’s report provides additional discussion and suggestions in this area. \nRecommendation #8: Expand the taxpayer protection tools in the EFIN Toolset. \nThis recommendation was repeated with variations over several years, with the 2021 \nrecommendation being the most recent. We understand that the IRS is ready to \nimplement real-time EFIN validation capabilities, but this project has not been funded. \nThe IRS should place this recommendation high on their priority list with a critical status. \nRecommendation #10: Accelerate the investment in and timing of digital initiatives. \nThe IRS has adopted a digital-first mindset to improve the taxpayer experience but needs \nto accelerate the implementation of these tools. Taxpayers and practitioners alike \ndesperately need modern, user-friendly tools to interact with the IRS digitally. The COVID \npandemic has highlighted key tools where an accelerated digital commitment can \nenhance the taxpayer experience and create more effective and efficient tax \nadministration. Of the tools recommended here, the IRS has implemented SADI, and has \nincorporated SADI into many high-use applications. We continue to recommend the \nfollowing, and discuss the last item in further detail in this year’s report: \n• \nMake permanent the temporary e-signature initiatives. \n• \nPromote digital payment methods. \n• \nExpand electronic filing options. \n83 \n"," \n \n \n \n \n \n \n \n \n \n \n \n \n \nEarlier Recommendations: \n2018 Recommendation #8 \nRequire security continuing education. \n2017 Recommendation #3 \nGiven its associated exceptionally high e-file rejects, the IRS should analyze the \neffectiveness of the Prior Year Adjusted Gross Income/Self-Select PIN taxpayer signature \nverification model and work collaboratively within the Security Summit to identify options \nto replace this model, preferably with one that could be used by both IRS and States. We \nprovide more discussion and recommend an additional solution in this year’s report. \n84 \n"],"string":"[\n \" TAXES + SECURITY = TOGETHERIRS logo/American flag \\nElectronic Tax Administration Advisory Committee \\nANNUAL REPORT \\nTO CONGRESS \\nJune 2023 Image of the U.S. Capitol \\nPublication 3415 (Rev. 6-2023) Catalog Number 28110R Department of the Treasury Internal Revenue Service www.irs.gov \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nTable of Contents \\nETAAC MEMBERS 2022-2023 ................................................................................................. 2 \\nLETTER FROM THE CHAIR AND VICE-CHAIRS........................................................................... 3 \\nHOW TO READ THE 2023 ETAAC REPORT ............................................................................... 5 \\nETAAC 2023 RECOMMENDATION SUMMARY......................................................................... 6 \\nFULL ETAAC REPORT 2023 RECOMMENDATIONS.................................................................... 8 \\nUNDERSTANDING TAX ADMINISTRATION & STAKEHOLDERS.................................................. 9 \\nTHE TAXPAYER TRUST MODEL IS THE FOUNDATION OF THE TAXPAYER JOURNEY................. 12 \\nFOUNDATIONAL RECOMMENDATIONS FOR THE TAXPAYER JOURNEY.................................. 18 \\nTHE TAXPAYER JOURNEY ..................................................................................................... 24 \\nPART I - INFORMATION REPORTING..................................................................................... 24 \\nREAL-TIME DATA SHARING WITH ALL STAKEHOLDERS............................................... 25 \\nMODERNIZE/DIGITIZE/STANDARDIZE THE INFORMATION REPORTING LIFECYCLE ..... 27 \\nINFORMATION RETURN ENFORCEMENT ................................................................... 29 \\nINFORMATION RETURN FRAUD ................................................................................ 34 \\nPART II - FILING AN INCOME TAX RETURN............................................................................ 35 \\nDIY FREE RETURN OPTIONS – FREE FILE & THE IRS DIRECT FILE PROGRAM................. 46 \\nASSISTED FREE FILING PROGRAMS - VITA &TCE ........................................................ 51 \\nPART III - BUSINESS SYSTEMS, MODERNIZATION, AND HUMAN CAPITAL.............................. 53 \\nCLOSING:............................................................................................................................. 61 \\nAPPENDIX A: ETAAC MEMBER BIOGRAPHIES 2022-2023 ...................................................... 62 \\nAPPENDIX B: EXAMPLES OF REAL-TIME COLLABORATION & FEEDBACK ................................ 66 \\nAPPENDIX C: STATUS OF OPEN PRIOR YEAR RECOMMENDATIONS ....................................... 81 \\n1 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nETAAC Members 2022-2023 \\nThis report is the culmination of many months of work by the members of this year’s \\nInternal Revenue Service (IRS) Electronic Tax Administration Advisory Committee \\n(ETAAC). ETAAC members spent countless hours researching, discussing, and \\ndeveloping the report’s recommendations. The 2023 contributing members of ETAAC \\nare: \\nJared Ballew (Chair) \\nPeter Barca \\nVernon Barnett (Vice Chair) \\nAustin Emeagwai \\nJerry Gaddis \\nRobert Gettemy \\nMark Godfrey \\nEric Inkrott \\nJihan Jude \\nCarlos Lopez \\nJonathan Lunardini \\nSherice McCarthy-Hill \\nArgi O’Leary \\nJames Paille \\nHallie Parchman \\nAndrew Phillips \\nRaeAnn Pilarski \\nKeith Richardson \\nTerri Steenblock \\nTimur Taluy (Vice Chair) \\nLindsey West \\nBiographies of the Committee members are set forth in Appendix A. The Committee \\nmembers also recognize and thank the IRS staff and leadership for their assistance in \\nthis report’s development. We appreciate the time spent and their responsiveness to \\nnumerous meetings and data requests. \\n2 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nLETTER FROM THE CHAIR AND VICE-CHAIRS \\nOn behalf of the Electronic Tax Administration Advisory Committee, we are delighted to \\npresent the 2023 Annual Report to Congress. As the Chairs of this esteemed \\ncommittee, we would like to express our gratitude for the opportunity to share our \\nfindings and recommendations. \\nThroughout this year, our committee pursued the goal of creating a comprehensive and \\nwell-balanced report. Recognizing the significance of the taxpayer's journey, we took \\ngreat care to place ourselves in their shoes. This approach allowed us to gain valuable \\ninsights and identify areas where Congressional and Internal Revenue Service (IRS) \\nimprovements can optimize the taxpayer experience while fostering voluntary \\ncompliance. \\nWe commend the IRS for the significant strides they have made in enhancing the \\ntaxpayer experience over the past year. However, it is essential that we stress the \\nimportance of continuing to promote IRS accountability for the Inflation Reduction Act \\nfunding it received and associated project prioritization. Congress has made a \\nsubstantial investment in the IRS, and with that investment, it is crucial to ensure \\nongoing accountability in the appropriate utilization of funds. It is imperative that the \\ntaxpayer's journey remains one that encourages voluntary compliance, instills trust, \\nprovides high levels of service, and inspires confidence in our nation's tax system. \\nFurthermore, it is crucial to emphasize that the IRS should not be used as an extension \\nof any political arm, including Congress, the White House, and Treasury. Utilizing tax \\nadministration for political agendas threatens the delicate balance of the system and \\nerodes taxpayer trust. The tax system relies on impartiality, fairness, and consistency to \\nmaintain its integrity. When tax administration decisions are driven solely by political \\nmotivations, it undermines the fundamental principles that uphold the tax system. To \\npreserve the trust and confidence of taxpayers, it is imperative that tax administration \\nremains independent and insulated from partisan influence, allowing it to operate in a \\nmanner that promotes the best interests of the taxpayers and the nation as a whole. \\nWithin the 2023 Annual Report, you will find a comprehensive analysis of our \\ncommittee's findings, including recommendations for improving the taxpayer experience \\nand reinforcing IRS accountability. We believe that these recommendations, if \\nimplemented, will contribute to a more streamlined, efficient, and taxpayer-centric tax \\nsystem. We encourage you to review the report in detail and consider the proposed \\nenhancements as you engage in discussions and decision-making processes \\nconcerning tax administration and legislation. \\nThe Electronic Tax Administration Advisory Committee is committed to serving as a \\nvaluable resource for Congress and the IRS. We would be delighted to engage in \\nfurther discussions or provide additional testimonies and information on any aspects of \\nthe report. Once again, we express our sincerest appreciation for your continued \\nsupport and the opportunity to contribute to improving our nation's tax system. We \\n3 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nremain committed to our mission and look forward to continuing our collaboration with \\nCongress and the IRS as an advisory committee finding new ways to improve electronic \\ntax administration in the pursuit of a better taxpayer journey. \\nRespectfully submitted, \\nJared Ballew \\n \\nETAAC Chairman \\n \\nVernon Barnett \\n \\nETAAC Vice Chairman \\n \\nTimur Talay \\n \\nETAAC Vice Chairman \\n \\n4 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nHOW TO READ THE 2023 ETAAC REPORT \\nThis report provides brief critical insights through both a high-level overview, and deeper \\ncontext in our full-length analysis. ETAAC organized this report into two focus areas that \\nare consistent with the committee’s charter. \\n1. Recommendations for Congress & IRS focused on Electronic Tax Administration \\n2. Recommendations for the IRS focused on Security. \\nThe journey of a taxpayer typically begins when they start earning income and file their \\nfirst return. As they progress through their career, they may experience various changes \\nto their financial posture, such as a job change or loss, medical expenses, and various \\nunexpected life events. These changes can impact their ability to pay taxes and \\nmaintain their financial obligations, often leading them to require assistance from tax \\nadministration stakeholders. \\nThe journey of a taxpayer is filled with opportunities and challenges, and their \\nexperiences can have significant implications for the policies and programs enacted by \\nCongress and implemented by Tax Administrators. This report takes you on the \\ntaxpayer journey and identifies ways to enhance the taxpayer experience and voluntary \\ncompliance. \\nFor a high-level overview of recommendations, review the \\n• Summary List of ETAAC 2023 Recommendations \\nTo gain deeper context for our 2023 recommendations, review the full report, which \\nincludes: \\n• Preamble \\n• Understanding Tax Administration & Stakeholders – Transforming Tax Policy to \\nVoluntary Compliance \\no The Taxpayer Trust Model \\n• The Taxpayer Journey Parts I, II, III \\no Detailed Support for ETAAC 2023 Recommendations \\n• Appendix \\n• Open Prior Year Recommendations \\n5 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nETAAC 2023 RECOMMENDATION SUMMARY \\nBelow are ETAAC's 2023 recommendations, organized based on the intended recipient: \\nCongress and the IRS. Our detailed analysis and explanation of each recommendation \\nare in the section called \\\"Full ETAAC Report 2023 Recommendations,\\\" starting page 7. \\nNumber \\nRecommendation Description \\nCongress \\nIRS \\n1 \\nETAAC recommends that Congress pass timely tax \\nlegislation and engage the IRS and appropriate \\nstakeholders prior to passing legislation. \\n2 \\nETAAC recommends the IRS prioritize and allocate \\nfunding to IRS.gov modernization and search engine \\noptimization. \\n3 \\nETAAC recommends the IRS prioritize the Online \\nAccount toolset expansion. \\n4 \\nETAAC recommends the IRS provide properly \\nauthenticated third parties the ability to “Pull” \\ninformation return data on demand. \\n5 \\nETAAC recommends the IRS provide Form 1099-\\nNEC data to States on an expedited basis. \\n6 \\nETAAC recommends the IRS prioritize e-filing of 94X \\nreturns and enhancing duplicate 94X processing. \\n7 \\nETAAC recommends IRS enable online user access \\ncontrol for large business taxpayers. \\n8 \\nETAAC recommends the IRS update Form 1099-K \\nand educational materials to enable easy \\ncompliance. \\n9 \\nETAAC recommends the IRS educate taxpayers and \\npayers on their information reporting filing obligations \\nto increase compliance and aid enforcement. \\n10 \\nETAAC recommend the IRS prioritize educating \\npayers on Nonresident Alien (NRA) withholding and \\n1042-S filing obligations. \\n11 \\nETAAC recommends the IRS should continue to \\nreduce Identity Theft Fraud by increasing \\ntransparency between information return \\nstakeholders and the IRS. \\n12 \\nETAAC recommends the IRS make tax information \\ndocuments digitally available in real-time, \\nempowering taxpayers to easily export their tax data \\ninto third party tax software. \\n13 \\nETAAC recommends increasing electronic filing rates \\nand enhancing paper processing. \\n6 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nNumber \\nRecommendation Description \\nCongress IRS \\n14 \\nETAAC recommends the IRS enhance transparency in \\ntax return processing and tax issue resolution. \\n15 \\nETAAC recommends the IRS deploy a public-facing \\ndashboard with key customer service and processing \\nmetrics. \\n16 \\nETAAC recommends the IRS revisit the duration of third-\\nparty designee authority and enable taxpayers to \\ncomplete powers of attorney and tax information \\nauthorizations as part of the electronic filing process. \\n17 \\nETAAC recommends the IRS and Congress do more to \\nregulate paid tax return preparers and take steps to \\naddress issues related to incompetent and unscrupulous \\nconduct. \\n18 \\nETAAC recommends the IRS and Congress evaluate \\nmaking improvements in the communication, marketing, \\nand accessibility of existing free tax filing programs \\nbefore investing in the development and implementation \\nof an IRS Direct eFile platform. \\n19 \\nETAAC recommends that if a Direct File option is \\nimplemented, Congress and IRS should ensure that it \\nadheres to security standards implemented by the \\ncurrent Free File program. \\n20 \\nETAAC recommends the IRS consider funding two \\nadditional VITA/TCE new grant programs. \\n21 \\nETAAC recommends Congress maintain stable, \\nconsistent, multi-year funding authorized through the \\nInflation Reduction Act, provide the IRS with adequate \\ndiscretionary annual appropriations, and enable greater \\nflexibility to align funding between IRS appropriations to \\nmeet mission needs. \\n22 \\nETAAC recommends technology modernizations that \\nare not a “lift and shift” and leverage commercial off-the-\\nshelf solutions whenever possible. \\n23 \\nETAAC recommends system modernizations and \\nGeneral Master File legacy system retirement while \\nleveraging key stakeholder feedback and experience. \\n24 \\nETAAC recommends the IRS consider new human \\ncapital strategies to compensate for higher attrition and \\ncustomer service demands. \\n25 \\nETAAC recommends the IRS develop key metrics to be \\nused internally and externally to measure customer \\nservice, taxpayer experience and promote transparency. \\n26 \\nETAAC recommends the IRS provide timely legal \\nguidance on federal and state laws that impact tax \\nadministration. \\n7 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nFULL ETAAC REPORT 2023 RECOMMENDATIONS \\nPreamble \\nThe Electronic Tax Administration Advisory Committee (ETAAC) was established by \\nCongress in 1988 to provide continuing public input into the development and \\nimplementation of the IRS organizational strategy for electronic tax administration. \\nETAAC researches, analyzes, considers, and makes recommendations on a wide range \\nof electronic tax administration issues, such as taxpayer experience, identity theft, and \\nrefund fraud. ETAAC also contributes to the development of the IRS strategic plan. \\nFor tax year 2021, the IRS processed more than 235 million individual and business \\nreturns, assisted more than 58 billion callers and walk-in taxpayers, and issued more \\nthan $359 billion dollars in refunds1. This is no easy feat, and the IRS should be \\nrecognized for their accomplishments. ETAAC and stakeholders surveyed by this \\ncommittee praised the IRS for its efforts in communication and engagement, preparing \\nfor and executing the 2023 filing season, and implementing new technology solutions. \\nWhile we recognize and celebrate the IRS for their efforts, we would be remiss if we \\ndidn't also acknowledge the significant investment made by Congress. Congress has \\nshifted the paradigm by investing nearly $80 billion in the Service over the next ten \\nyears. It is imperative for the IRS to utilize those funds to improve taxpayer experience, \\nenforcement, and technology infrastructure. You will find recommendations in this report \\nthat align with this investment and hold the IRS accountable for quickly and effectively \\ndeploying new resources. \\nThe recommendations in this report are built on the premise of developing and \\nimplementing a tax system that better meets the needs of American Taxpayers. We \\nalso appreciate that recommendations made without consideration of existing strategy \\nare, at best, difficult to implement and, at worst, unproductive or impact the taxpayer \\nnegatively. This report is written to align with the IRS mission and proposes actionable \\nrecommendations that align with the Inflation Reduction Act (IRA) Strategic Operating \\nPlan. References to this plan will be found throughout the report. The focus areas are \\nsummarized below. \\n• Dramatically improve services to help taxpayers meet their obligations and \\nreceive the tax incentives for which they are eligible. \\n• Quickly resolve taxpayer issues when they arise. \\n• Focus expanded enforcement on taxpayers with complex tax filings and high-\\ndollar noncompliance to address the tax gap. \\n• Deliver cutting-edge technology data and analytics to operate more effectively. \\n• Attract, retain, and empower a highly skilled, diverse workforce and develop a \\nculture that is better equipped to deliver results for taxpayers. \\n1 Provided by IRS Wage and Investment \\n8 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nWe have worked hard to consider the voices of those who interact with the IRS and \\nwould like to thank Congress, the IRS, the National Taxpayer Advocate, Taxpayers, Tax \\nProfessionals, the Tax Software Industry, and State/Local tax agencies for their \\nfeedback and input that was considered and incorporated into this report. \\nCongress has presented the Internal Revenue Service with an unprecedented \\nopportunity. It is our honor to provide public input into the Service's strategy to capitalize \\non such an opportunity. \\nUNDERSTANDING TAX ADMINISTRATION & STAKEHOLDERS \\nTransforming Tax Policy into Voluntary Tax Compliance - There is no magic wand \\nIf you want to improve the intricate U.S. tax system, you must first understand who the \\ntax administration stakeholders are and what tools are critical to delivering a successful \\nfiling season. Turning the tax policy pumpkin into an ornate carriage and the taxpayer \\ninto the “Belle of the Ball,” ready for the big dance (filing season), does not happen \\nmagically each year. Tax administrators and their many stakeholders are responsible \\nfor this significant annual transformation, which we will refer to in this report as the \\nTaxpayer Journey. \\nCongress Bears Significant Responsibility for Complexity \\n• The Taxpayer \\n First Act 2019 \\n• The \\n Further \\n Consolidated Appropriations Act of \\n 2020 \\n• The Familes \\n First \\n Coronavirus \\n Repose Act \\n• Cares Act \\n• The Cosolidated Appropriations \\n Act of 2021 \\n• The American Resuce Plan Act \\n• The Infrastructure \\n Investment and Jobs \\n Act \\n• The CHIPS and Science Act \\n• The \\n Inflation Reduction Act \\nThe complexity of the federal tax law rests significantly on Congress’s shoulders. The \\nchart above highlights just a few of the major laws that have changed since 2019 that \\nhad a major impact on the tax code and the tax administration2. \\n2 Andrew Lautz, Senior Policy Analyst, Economic Policy, Bipartisan Policy Center BPC Slide 6 \\nhttps://taxfoundation.org/events/review-2023-tax-filing-season/ \\n9 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nWhile Congress is responsible for writing the tax law, tax administrators are tasked with \\nimplementation. Tax administrators must currently decipher over 6000 pages and \\nroughly 3.8 million words in the Internal Revenue Code, known as Title 26, and distill it \\ninto understandable forms, publications, and applications, which is no small feat3. \\nTitle 26 - Revenue Code \\n6,000 \\nPages \\n3.8 \\nMillion \\nWords \\n1,300 Federal Tax Products \\n750 \\nForms \\n12 Tax \\nTypes \\nIRS Guidance \\n400 Instructions \\n150 Publications \\nThe distilled products that come from this code are managed by the IRS Tax Forms & \\nPublications Division, which is responsible for over 1,300 tax products, including \\nmultiple languages, that are revised annually. For every tax year, they manage more \\nthan 750 tax forms, 400 separate instructions, and 150 tax publications.4 Before a new \\ntax form is created or existing forms are revised, the forms travel through multiple \\nfeedback loops, which take the time and resources of the entire tax administrative \\necosystem. These include but are not limited to: \\n• \\nTax law and Chief Counsel official guidance and comments \\n• \\nProcessing and procedural changes \\n• \\nInput from Stakeholders, States, Software Industry \\n• \\nInput from taxpayers, tax practitioners, and IRS employees \\n• \\nRecommendations by TIGTA, GAO, TAS, and TAP \\n• \\nSimplification, focus group, and burden-reduction efforts \\n• \\nOperating Division and its compliance objectives \\n3 \\n Scott \\n Greenberg \\n Oct \\n 8 \\n 2015 \\n The \\n Tax \\n Foundation. \\n https://taxfoundation.org/federal-tax-laws-and-regulations-are-\\nnow-over-10-million-words-\\nlong/#:~:text=To%20arrive%20at%202015%20figures,(about%2014.7%20million%20words).\\n4 Tax Forms & Publications (TF&P) Wage and Investment, Media & Publications (M&P). 08-25-2022. The Tax \\nForm Story... [PowerPoint Side 4,5] \\n10 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nThe IRS Tax Forms & Pubs Division is an example of a foundational resource or \\nstarting point relied upon to administer the United States Tax Code, which impacts both \\npaper and electronically filed returns. These documents serve as the tax system's \\nfoundational guides and rule books, allowing taxpayers to understand and comply with \\ntheir filing obligations and receive the benefits they are entitled to. In addition to this \\nmassive yearly undertaking performed by the IRS and its stakeholders to create the \\nfoundation of the filing system, we still have not accounted for any technology \\ncomponents, service components, security, educational materials, website \\nmaintenance, online tools, communications, or state returns and their independent yet \\nequal requirements. Simply put, there is no magic wand to make tax season happen. \\nHowever, we believe there are ways to improve service, technology, and processes that \\noften cause taxpayer journey disruptions, leading to frustrated and underserved \\ntaxpayers that can erode voluntary compliance. \\nEmotional Words - Tax Policy & Tax Compliance, and why taxpayers “Care” \\nIt’s easy for ETAAC, tax professionals, and Members of Congress to get lost in the tax \\nlingo, debating the best way to close the tax gap, increase voluntary compliance, and \\nimprove return filing statistics. However, if we step back and look at things from the \\ntaxpayer’s perspective, the real question is, why do taxpayers care about filing a return? \\nIn a voluntary tax compliance system, tax administrators must consider why and how \\ntaxpayers choose to interact and cooperate with their government to file accurate and \\ntimely returns. Interacting with the government to file a return can be scary, daunting, \\nboring, confusing, and frustrating. Simply put, human emotions are directly connected to \\nfiling tax returns, and as tax experts, we must consider those emotions to achieve the \\nprimary goals of voluntary compliance and ensure taxpayers receive the benefits they \\nare entitled to. \\n“The ‘slippery slope’ framework is an alternative approach for research in \\ntax compliance that suggests two key variables to obtain taxpayers’ \\ncompliance: trust and power. Furthermore, two forms of compliance are \\ndistinguished. It is hypothesized that voluntary compliance depends \\nprimarily on trust in authorities, whereas enforced compliance is a function \\nof the power attributed to authorities.”5 \\nETAAC adopts the premise that taxpayer trust and confidence in the tax administration \\nsystem is the core of voluntary tax compliance for the U.S tax system. Trust is also \\nuniversally understood as being earned and not given. ETAAC has established the \\nTaxpayer Trust Model (TTM) in an effort to standardize, build and maintain high levels \\nof trust in the tax system and to increase compliance. We believe the TTM framework \\ncan serve legislators, tax administrators, and stakeholders in their decision-making \\nprocesses. \\n5 \\n Muehlbacher, \\n S., Kirchler, \\n E. \\n & \\n Schwarzenberger, \\n H. \\n Voluntary \\n versus \\n enforced \\n tax \\n compliance: em\\n \\npirical \\n \\nevidence \\n for \\n the \\n “slippery \\n slope” \\n framework. \\n Eur \\n J \\n Law \\n Econ \\n 32, \\n 89–97 (2011). \\n https://doi.org/10.1007/s10657-\\n011-9236-9 \\n11 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n Taxpayer Trust Model (TTM). \\r\\nVoluntary Compliance. \\r\\nTrust. \\r\\nChoice, Access, Transparency, Security. \\r\\nEducation, Communication, Tax Policy. \\r\\nThe Taxpayer Trust Model is the Foundation of the Taxpayer Journey \\nDelivering A Map & Navigational Tools that Foster Tax Compliance\\nThe road map of tax compliance for taxpayers must start with three essential \\ncomponents that allow for navigational orientation before the journey begins. Both \\nstakeholders and taxpayers must know ahead of time how the tax code applies to each \\nspecific situation. Built on the bedrock of tax policy, timely and dependable guidance, \\ncommunication, and education will enable tax administrators to set up the delivery of a \\nsuccessful tax season for the taxpayer. \\n12 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nGuidance \\nThe lack of timely guidance erodes taxpayers’ confidence along their filing journey, \\ncausing confusion, incorrect interpretations, increased and unnecessary friction, and \\ncan contribute to the tax gap. Tax guidance is an essential part of tax administration that \\nempowers individual and business taxpayers. Guidance promotes voluntary tax \\nparticipation by helping taxpayers understand the available tax incentives and \\ndeductions, which can reduce their tax liabilities, ensure they receive the benefits they \\nare entitled to, and helps them to plan their finances more effectively. In addition, tax \\nguidance can help individuals and businesses navigate their interactions with the IRS \\nand other tax authorities. This can include providing information on the appeals process, \\nresolving disputes, and helping to avoid audits and other legal issues. A foundation of \\nstrong guidance practices provides a valuable resource for individuals and businesses \\nand promotes an environment of transparency and clarity. Investing in strong guidance \\npractices is one of the most cost-effective ways to administer the tax system and \\nachieve voluntary compliance while ensuring taxpayers receive the benefits they are \\nentitled to. \\nCommunication \\nThe value of taxpayer services must be measured through the eyes of the taxpayer, and \\nthat understanding should drive efforts to ensure the IRS honors the diversity in our \\nnation and strives to serve all taxpayers. Effective communication is critical for the IRS \\nto fulfill its mission of administering the nation's tax laws fairly, efficiently, and as \\nprescribed in law. The IRS needs to communicate with taxpayers, tax professionals, \\nand other stakeholders in a clear, accurate, and timely manner to ensure they \\nunderstand their tax obligations, rights, and options. Effective communication is also \\nessential for the IRS to identify and resolve issues related to tax compliance, fraud, and \\nenforcement. By communicating effectively with taxpayers and stakeholders, the IRS \\ncan build trust and confidence in the tax system, promote voluntary compliance, and \\nreduce the burden of tax administration for everyone involved. The need for effective \\nand timely communication is paramount for the IRS to fulfill its responsibilities and \\nachieve its goals. \\nEducation \\nThe need for proactive tax education arises from the complex nature of tax laws and \\nregulations, which can be difficult for individuals and businesses to understand and \\ncomply with. Tax education helps individuals and businesses to: \\n• Better understand their tax obligations and responsibilities, which can avoid \\nerrors and potential legal issues. \\n• Make informed decisions about tax planning and compliance, resulting in \\naccurate tax returns, lower tax liabilities, and improved financial outcomes. \\n• Stay informed about changes to tax laws and regulations, which can affect their \\ntax obligations and financial planning strategies. \\n• Understand what benefits are available through the tax system and ensure they \\nare receiving the benefits they are entitled to. \\n13 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nIn addition, a critical component of tax education is helping individuals and businesses \\nunderstand their rights and responsibilities when interacting with the Internal Revenue \\nService (IRS) and other tax authorities. Overall, tax education plays a crucial role in \\npromoting compliance, fairness, and efficiency in the tax system. It helps to ensure that \\nindividuals and businesses have the knowledge and skills they need to meet their tax \\nobligations and receive the benefits they are entitled to. \\nTimely Guidance, Communication & Education Create a Foundation That Fosters \\nTrust \\nCommun\\nication, Guida\\nnce, and \\nEducation lead to Trust \\nNo one would use a map with an outdated, or unreliable source because doing so \\nresults in one's failure to reach their destination. The ability of tax administrators to \\ndeliver timely guidance, communication, and education to taxpayers and stakeholders \\ndirectly affects the level of trust taxpayers have in fulfilling their tax responsibilities. \\nMuch like an individual's relationship with their physician, preparing and filing tax returns \\nrequires a deep level of trust from relationships built through years of experience or \\neven referrals from close friends and family. Taxpayers’ opinions of the Internal \\nRevenue Service (IRS) vary. Some taxpayers may view the IRS as a necessary \\ncomponent of the government, responsible for collecting taxes to fund public services. \\nOthers may have negative experiences with the IRS, such as unanswered service \\nrequests, delayed refunds, or disputes over tax obligations, leading to frustration and \\ndistrust. \\n14 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nThe Pillars That Support Trust \\nTo achieve and maintain elevated levels of trust and confidence in the tax system, tax \\nadministrators must provide high levels of security, service, and interactive application \\noptions that allow taxpayers to customize their journey preferences, thereby increasing \\ntheir confidence during their journey preparation. These options can be categorized into \\nfour primary pillars: Access, Choice, Transparency, and Security. Throughout this \\nreport, we will often refer to these four pillars as they are the foundational support that \\naligns with taxpayers’ expectations. If any one of these four pillars is ignored or violated, \\ntaxpayer trust is eroded, and the risk of noncompliance and failure to provide benefits to \\ntaxpayers for which they are entitled becomes a reality. \\nChoice\\n, Acces\\ns, Tran\\nsparency, and\\n Security lead to Trust \\n15 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nThe Key Stakeholders Who Deliver the Taxpayer Journey \\nCongress \\nIRS \\nState & Local \\nGovernment \\nSoftware \\nProvidors \\nTax \\nProfessionals \\nFinancial \\nInstitutions \\nSecurity\\nSummit \\nCongress\\nCongress may have the most significant impact on the taxpayer’s journey. The \\ndecisions they make and the laws they pass have a direct impact on the entire tax \\nadministration ecosystem and the taxpayer compliance journey. The laws, guidance, \\nand oversight that legislators provide are the bedrock of tax administration. This critical \\nrole comes with significant responsibility, as each decision has a measurable impact on \\nthe taxpayer. In certain situations, the way in which legislation is passed may negatively \\nimpact or frustrate intended policy outcomes. For example, legislation passed late or \\nretroactively may hinder the effective administration of an intended benefit (such as a \\ntax benefit passed after most taxpayers have already filed) and can erode taxpayers’ \\ntrust in the IRS and the federal government. \\nTax Administration \\nTax administration in the United States has many critical stakeholders who work \\ncollaboratively to ensure that access, choice, transparency, and security are maintained \\nthroughout the tax ecosystem. The American tax process system does not operate in a \\nsilo but relies upon its many interworking parts to effectively deliver an efficient tax \\nsystem that taxpayers expect and deserve. Tax administrators must provide \\naccountability and transparency to drive taxpayers' trust and balance that with cross-\\nfunctional collaboration to ensure legislators' policies are accomplished. Below, we \\nexplore each of the stakeholders that contribute to the overall tax compliance \\nframework. \\n16 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nInternal Revenue Service \\nThe IRS is one of the world's largest tax administrators. The agency's mission is to \\nprovide America's taxpayers with top-quality service by helping them understand and \\nmeet their tax responsibilities and enforce the law with integrity and fairness to all. \\nGuidance, education, and communication are their core functions as they support the \\nTaxpayer Bill of Rights.6 \\nState & Local Government \\nIn addition to Federal returns, many taxpayers must file a state and/or local return. State \\nand local revenue agencies play a pivotal role in tax administration. State and Local tax \\nagencies are sovereign entities and independently determine how their taxes are \\nadministered. It is important to note that federal tax laws and policies can have a \\nsignificant impact on state and local tax agencies, and it is critical that they have a \\ncollaborative working relationship with the IRS. \\nSoftware Providers \\nSoftware providers are an integral piece of tax administration. Over 90% of individual \\ntaxpayers now e-file their returns. Software providers bridge the gap between complex \\nfederal and state/local, and tax compliance. Developing tax and accounting software \\nrequires intricate collaboration and communication between federal and state \\ngovernments as advocates for their users. \\nTax Professionals \\nTax professionals are individuals who represent and account for roughly 55% of returns \\nelectronically filed. They provide services related to tax preparation, planning, and \\ncompliance for individuals, businesses, and other organizations. Tax professionals may \\ninclude certified public accountants (CPAs), enrolled agents (EAs), tax attorneys, and \\ntax preparers. Tax professionals play a vital role in reaching the diverse multitudes of \\nsocial, economic, and ethnic groups in America. \\nFinancial Institutions \\nFinancial institutions play an integral role in tax administration, touching all aspects of \\nmoney movement, taxpayer experience, and fraud prevention. In 2022, over 110 million \\ntax refunds were released by the Bureau of Fiscal Services, with 91% of those being \\ndirect deposited into a taxpayer’s bank account. Financial institutions must constantly \\nbalance the need to provide their customers with tax refunds in a timely and secure \\nmanner while fighting the ongoing battle of stolen identity theft tax refund fraud. \\nThe Security Summit\\nThere is no better example of how tax administration should work in this country than \\nthe IRS Security Summit. The IRS Security Summit is the “The Three (Five) \\nMusketeers” of tax administration and a true demonstration of healthy collaboration for \\nthe sole benefit and protection of the American tax system- “All for One, One for All”. \\n6 https://www.irs.gov/taxpayer-bill-of-rights \\n17 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nFounded in 2015 at the request of IRS Commissioner John Koskinen, the Security \\nSummit consists of the five key tax administration stakeholders: IRS, state tax agencies, \\nsoftware developers, tax professional organizations, and financial institutions. Total \\nmembership includes 42 state agencies and 20 industry offices in addition to the IRS, all \\nstakeholders aligned to come together and work collaboratively to protect taxpayers \\nfrom identity theft refund fraud. \\nETAAC organized the initial meeting of the Security Summit in 2015 and amended its \\ncharter in 2016. This assisted in expanding its scope to include researching, studying, \\nand making recommendations regarding the prevention of identity theft tax refund fraud \\n(IDTTRF). ETAAC’s role with respect to the Security Summit was further reinforced in \\n2019 by Section 2002 of the Taxpayer First Act, formalizing the changes made to the \\nETAAC charter. \\nAs a main component of the Security Summit, the Identity Theft Tax Refund Fraud \\nInformation Sharing and Analysis Center (the IDTTRF-ISAC or simply, the ISAC) was \\nformed in January 2017, governed in equal partnership by the IRS, industry, and states. \\nThe ISAC partnership includes 73 organizations – 48 States, 15 industry partners, 4 \\nfinancial services companies, the IRS, and 5 endorsing organizations. The platform \\nserves as the centralized information-sharing vehicle and includes controls to ensure \\nthat sharing occurs in a manner that is consistent with applicable laws. \\nFoundational Recommendations for The Taxpayer Journey \\nRecommendation #1: ETAAC recommends that Congress pass timely tax \\nlegislation and engage the IRS and appropriate stakeholders prior to passing \\nlegislation. \\nAs with any other policy arena, tax policy often begins as a proposed solution to a \\nproblem. Pandemic-era tax credits are a notable example of this. However, when \\nengagement across the tax ecosystem is not up to par, legislators can come away with \\nunrealistic expectations about policy implementation leaving taxpayers confused and \\nfrustrated. Therefore, ETAAC recommends Congress engage with IRS and other \\nstakeholders before legislation is passed to ensure the intended policy outcomes will be \\nachieved. \\nIn addition, late legislation often disrupts the taxpayer's experience and financial \\nsituation and can have significant negative impacts on the IRS, States, businesses, and \\nthe economy. Late legislation can create uncertainty and confusion, delay refunds, \\nreduce economic growth, increase complexity, and create compliance challenges for \\nthe IRS. Congress should ensure systems will be available to handle the new law \\nbefore implementation dates are set. ETAAC believes in the need for timely and \\npredictable tax legislation to ensure that taxpayers can plan and prepare for their tax \\nobligations effectively and efficiently, which promotes economic growth and stability. \\n18 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nTax legislation passed late in the year or after the tax season begins, has various \\nnegative impacts on taxpayers. It is important to have timely legislation to facilitate a \\npredictable and understandable tax filing season. Failure to do this results in: \\nUncertainty and Confusion: Last-minute changes to tax rules and regulations can \\nmake it difficult to understand tax obligations and plan for future tax liabilities. The \\noutcome results in returns filed with errors and omissions, potentially leading to \\nadditional costs to the IRS and the taxpayer. In addition, state and local tax returns have \\na starting point of Federal Adjust Gross Income (FAGI) or Taxable Income. The \\npassage of late or untimely federal laws can cause problems with the taxpayer being \\nable to file a timely and accurate state or local return, further magnifying the confusion \\nand taxpayer uncertainty. \\nDelayed Refunds: Delays in the processing of tax returns and refunds, which can \\ncause financial hardship for taxpayers who rely on their refund to pay bills, make \\npurchases, or invest in their businesses. It may also lead to reduced consumer \\nspending and business investment, negatively impacting economic growth. \\nReduced Economic Growth: Economic impacts by reducing consumer spending, \\ndecreasing business investment, and slowing economic growth. This can have a ripple \\neffect on jobs, wages, and government revenues, creating long-term negative impacts \\non the economy. \\nIncreased Complexity: Last-minute changes can make the tax code more complex \\nand require additional guidance and interpretation. This can lead to confusion and \\nerrors for taxpayers and tax professionals and increase the risk of non-compliance and \\naudits. \\nCompliance Challenges: Increased compliance challenges for the IRS, which may \\nstruggle to implement new rules and procedures effectively and efficiently. This can \\nresult in delays, errors, and inefficiencies in tax administration, which can lead to \\nadditional costs and penalties for taxpayers. \\nRisk of Diminished Security: Security challenges can become more prevalent \\nbecause of the last-minute nature of implementing changes. This can result in delays in \\ntaxpayer's refunds and put taxpayer data and U.S. Treasury funds at risk. Proactive \\nengagement with stakeholders is crucial to ensure their safety. \\nIn summary, late tax legislation can have multiple negative impacts on taxpayers, \\nbusinesses, and the economy. To avoid these negative impacts, it is essential for \\nCongress to pass timely and predictable tax legislation, providing taxpayers and tax \\nprofessionals with the guidance, clarity, and certainty they need to plan and prepare for \\ntheir tax obligations effectively and efficiently. By doing so, you can promote economic \\ngrowth, stability, and increased trust in the American tax system. \\n19 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nRecommendation #2: ETAAC recommends the IRS prioritize and allocate \\nfunding to IRS.gov modernization and search engine optimization. \\nThe IRS website is a key resource that empowers stakeholders to independently find \\nthe information they need. ETAAC recommends the IRS invest resources in improving \\nthe content on their website and ensure the navigation aligns with end-user website \\ndesign techniques. Website enhancements should include end-user usability testing to \\nensure the enhancements meet end-user needs and empower users to independently \\ngather the information they need to be compliant. \\nWebsite advertising and marketing dollars are critical pieces of the puzzle when we talk \\nabout a modern and functional IRS. It is ETAAC’s understanding that very limited \\nresources are allocated to these types of service needs each year. The tools available \\non IRS.gov should be bound by accuracy, reinforcing guidance, communication, and \\neducation by providing Access, Choice, Transparency, and Security. \\nRegardless of how good the information is on the IRS website, if taxpayers are not \\naware of informational resources or cannot quickly find the information that they are \\nlooking for, it is all for nothing. Some of the critical questions that need to be analyzed to \\nbetter understand areas of opportunity for IRS.gov are: \\n1. What are the most common questions taxpayers have? What information are \\nthey looking for, and what problems are they trying to solve? \\n2. If a search is done via the internet, is the IRS website one of the top search \\nresults? Would further search engine optimization (SEO) strategies and content \\nstructured to respond to Large Language Models (LLM) and Generative Chat \\nincrease the user’s ability to quickly find the information they need on IRS.gov \\nand search engines like Google, Bing and Yahoo? \\n3. Are taxpayers able to gain the information they need to answer their questions or \\nsolve their problems, or do they still need to call an agent? \\n4. How can the IRS leverage research data and site behavior to understand why \\ntaxpayers choose not to go to the website? What concerns or beliefs do \\ntaxpayers have regarding accessing government websites? \\n5. What are the industry best practices, such as in search optimizations, \\naccessibility, and findability methodologies, that ensure that not only the right \\nchanges are prioritized, but the product actually meets user needs? \\nThe answers to these questions and more must be sought out to better understand \\ntaxpayer behavior. More importantly, the IRS must identify common reasons people visit \\nIRS.gov and proactively address the root causes to potentially avoid an interaction \\naltogether. \\nAccording to analytics.usa.gov, taxpayers care most about the status of their mailed \\npackages, \\n medical questions, taxes, \\n and the weather. The following graphic was taken \\non April 19th, 2023, to show the top ten visited government websites over the last 30 \\n \\ndays coming out of tax season. \\n \\n20 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n Top Domains. Visits over the last month to domains, including traffic to all pages within that domain. We only count pages with at least 1,000 visits in the last month. \\r\\ntools.usps.com 215,736,239 \\r\\nncbi.nlm.nih.gov 158,175,714 \\r\\npubmed.ncbi.nlm.nih.gov 109,701,695 \\r\\nirs.gov 101,217,340 \\r\\nreg.usps.com 74,626,880 \\r\\nusps.com 73,247,178 \\r\\ncdc.gov 64,016,109 \\r\\nmedlineplus.gov 55,070,551 \\r\\nforecast.weather.gov 47,824,854 \\r\\ninformeddelivery.usps.com 40,714,777 \\r\\nIRS.gov is one of the top government-visited sites but suffers from severe \\nmismanagement, organization, optimization, and end taxpayer usability. Lack of \\nallocated funding and automation tools to properly govern, study, structure, test, and \\nmanage the website to meet the users’ needs on a consistent basis are major \\ncontributing factors. Within IRS.gov, there is an abundance of information available to \\nthe taxpayer and tax professional that is valuable during the filing journey. ETAAC has \\nselected the primary tools below that we believe should become the focus of \\nenhancement and optimization from the Inflation Reduction Act funding. \\nTax Forms and Publications: The website provides access to all the forms and \\npublications needed for filing federal tax returns, including Form 1040 and its variations, \\nas well as publications on tax topics such as deductions and credits. \\nTaxpayer Education: The website provides a range of educational resources for \\ntaxpayers, including videos, interactive tools, and articles on various tax topics. \\nTaxpayers often get lost in the IRS.gov maze of forms, FAQs, and instructions. \\nFree File: The IRS partners with private-sector tax software companies to offer free tax \\nfiling services to 70% of taxpayers.7 This service is available through the Free File \\nprogram, which can be accessed through the IRS.gov website. Improvement to the \\nwebsite, educational advertising campaigns, and documents by the IRS is needed to \\nincrease program awareness. \\n7 Free File: About the Free File Alliance https://www.irs.gov/e-file-providers/about-the-free-file-alliance \\n21 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nTaxpayer Assistance Center: The website provides a searchable directory of \\nTaxpayer Assistance Centers, which are IRS offices located throughout the United \\nStates where taxpayers can get in-person help with tax-related questions and issues. \\nTaxpayer Advocate Service: The website also provides information about the \\nTaxpayer Advocate Service, an independent organization within the IRS that helps \\ntaxpayers resolve tax problems and assists with issues related to the IRS. \\nOnline Tools: The IRS.gov website provides a variety of online tools to help taxpayers, \\nincluding the ability to check the status of a refund, make payments, set up payment \\nagreements, and get tax transcripts. These tools are often hard to access, understand, \\nand tend to leave more questions than they answer. \\nExpand chatbots to their information return content: The website utilizes chatbots \\nfor some service opportunities. Collection voice bots use voice recognition technology \\nthat offer self-help options such as information about making payments, responses to \\nfrequently asked questions and the ability to authenticate and set up a payment plan as \\nopposed to holding for a Collection representative to answer. The IRS has successfully \\nimplemented the use of chatbots and should leverage the technology and learnings to \\ndeploy for informational returns as well. \\nRecommendation #3: ETAAC recommends the IRS prioritize the\\nOnline Account toolset expansion. \\nOnline accounts are the ultimate tool to deliver digital-by-default tax administration. \\nWhile online accounts do reside within IRS.gov ETAAC believes the online account is \\none of the more significant improvements in technology the IRS has made through the \\npandemic and can and will become one of the best tools to serve taxpayers along their \\njourney each year moving forward. The IRS addresses the need for an online account \\ninto three separate types of users: Individual Taxpayer, Tax Professional, and Business. \\nIndividual Taxpayer Accounts \\nIRS taxpayer online accounts allow taxpayers to access information including their \\nbalance, payments, tax records, and more. Taxpayers can view key data from their \\nmost recently filed tax returns, including prior year AGI which some tax filing programs \\nrequire for e-filing purposes. Information about Economic Impact Payments, Child Tax \\nCredit payments, and notices from the IRS can also be viewed through the online \\naccount. Additionally, taxpayers can make payments, create payment plans, and \\nmanage communication preferences in an online account. The National Taxpayer \\nAdvocate states that the most used function within Online Account is viewing an \\naccount transcript.8 \\n8 \\n National \\n Taxpayer \\n Advocate ARC \\n Full \\n Report \\n (pg93) https://www.taxpayeradvocate.irs.gov/reports/2022-annual-\\nreport-to-congress/ \\n22 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nEffective June 2, 2023, the IRS discontinued their internal credential service provider, \\nSecure Access, meaning taxpayers can only access their online account by creating an \\nID.me account. Although the absence of a second Credential Service Provider (CSP) \\nreduces choice for taxpayers, ETAAC does not support adding additional CSPs if it \\ncompromises minimum-security requirements for the sake of choice or access. \\nAreas for improvement: The ID.me process, while necessary for identity verification \\npurposes, is confusing for those with lower technical literacy, and many may be wary of \\nproviding personal information to a private third party. Many taxpayers would benefit \\nfrom a thorough explanation and walk-through of the identity verification process. In an \\nIRS response to a Taxpayer Advocate Service (TAS) information request, twenty-one \\npercent of would-be IRS online services users could not complete identity proofing and \\nwere denied access, ultimately being directed to the non-digital service delivery \\nchannels, which presented additional challenges. The TAS suggests an in-person \\noption for taxpayers who are unable or unwilling to verify their identity online, which the \\nIRS is currently assessing through a limited pilot study. \\nTax Professionals Accounts \\nCurrently, the main purpose of the Tax Pro Account is to automate the submission of \\npowers of attorney to authorize tax practitioners to represent individual taxpayers and \\ntax information authorizations to view those taxpayers’ accounts. Tax professionals who \\nwish to submit powers of attorney must have a Centralized Authorization File (CAF) \\nnumber in good standing assigned to them as an individual; an address in the 50 United \\nStates or the District of Columbia; authority to practice before the IRS as an attorney, \\nCPA, EA, enrolled actuary, or enrolled retirement plan agent; and a license to practice \\nin the 50 United States or the District of Columbia as an attorney or CPA. To initiate a \\nrepresentation authorization, tax professionals must have an active Tax Pro Account \\nand receive approval from a taxpayer with an active Online Account. The IRS processes \\nrepresentation authorizations initiated in Tax Pro Accounts much faster than any other \\nsubmission method. \\nIn 2021, there were over 783,000 individuals authorized to prepare tax returns. From \\nJuly 2021 through December 1, 2022, there were 284,013 sessions where a \\nrepresentative logged into a Tax Pro Account and over 18,930 power of attorney \\nrequests were completed. Despite the fast processing of representation authorizations \\nthrough Tax Pro Accounts, tax professionals granted representation cannot access \\ninformation available in their clients’ Online Accounts. The most useful function at the \\npresent time for Tax Pro Accounts is direct access to Transcript Deliver System (TDS) \\nto retrieve transcripts of taxpayer accounts. \\nThe IRS must reimagine the taxpayers' experience, meeting the taxpayer where they \\nare by respecting the third parties they choose to work with, and create features that will \\ndrive tax pro adoption allowing taxpayers to seamlessly share account information with \\nauthorized third parties in a scalable and secure manner. \\n23 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nETAAC believes elevating the focus and functionality of the Tax Pro Account to similar \\nlevels available to taxpayers will create the highest return on investment by generating \\nhigher compliance levels and increased taxpayer satisfaction. By prioritizing Tax Pro \\nAccounts, the IRS leverages a larger audience who routinely interact with the IRS and \\ntheir systems and submits roughly 55% of the electronic return volume. \\nBusiness Accounts \\nThe IRS has not yet enabled Business Online Accounts via its online portal. The IRS \\nexpects to launch a minimum viable product early in the Fall of 2023. We commend the \\nIRS on their commitment to increase access for business customers. We also \\nencourage the IRS to collaborate with stakeholders on their implementation of business \\naccount features and security. \\nThe Taxpayer Journey \\nETAAC's 2023 recommendations and accompanying analysis on the taxpayer journey \\nare crucial for understanding the context and elaboration behind each suggestion. The \\nreport emphasizes identifying disruptions during the taxpayer journey and addressing \\nthem through enhanced service, collaboration, security, and modernization efforts. \\nPart I - Information Reporting \\nEach year the taxpayer journey begins when taxpayers receive their W-2s and 1099s. \\nThese informational documents are often the first indicator to a taxpayer that they must \\nfile a tax return. \\nThe hope is that the IRS’s efforts at educating the public about their tax filing obligations \\nwill ensure the receipt of information returns is not a surprise and that taxpayers know \\nhow to report this information on a tax return. \\nAs the IRS continues to make progress in enhancing the taxpayer experience, ETAAC \\nacknowledges the steps implemented to improve the taxpayer’s journey relating to \\ninformation returns. We recognize the time and effort expended by the IRS to roll out \\nthe 1099 Portal, Information Returns Intake System (“IRIS”), which allows filers to \\nelectronically file any Form 1099 for free. As part of the Taxpayer First Act (TFA), \\nCongress mandated the IRS to provide a web-based Form 1099 portal with functionality \\nlike the Social Security Administration’s W-2 portal.9 The IRS delivered a platform that \\nmodernized features taxpayers expected when conducting business online. In its initial \\nrelease, IRIS automatically detects filing errors and provides alerts for missing \\ninformation as well as allowing filers to carry over issuer information from year-to-year, \\nwhich results in greater convenience and fewer errors.10 \\n9 Section 2102 of the Taxpayer First Act, Public Law 116- 25, codified at 26 USC 6011).\\n10 IR-2023-14, Jan. 25, 2023 \\n24 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nWe expect this new platform will ease the filing process for the tens of millions of small \\nbusinesses filing information returns, and we look forward to the IRS working with \\nstakeholders to develop a strategy for retiring the Filing Information Returns \\nElectronically (FIRE) platform and releasing new functionality, including an Application-\\nto-Application solution (A2A), which will allow for more efficiency for large filers. As the \\nIRS works on the retirement of FIRE and future phases of IRIS development, we \\nencourage them to collaborate and engage with stakeholders and end-users. \\nIn this section, the Electronic Tax Administration Advisory Committee will provide \\nrecommendations to the Internal Revenue Service focused on improving the taxpayer’s \\nexperience related to information reporting, including the following: \\n1. Real-time data sharing. \\n2. Modernization, including expanding customer service and digitizing summary \\nreturns. \\n3. Information reporting improvements and education aimed at enforcement. \\n4. Fraud prevention to protect all parties: tax filers, tax providers, and tax preparers. \\nReal-time data sharing with all stakeholders \\nRecommendation #4: ETAAC recommends the IRS provide properly \\nauthenticated third parties the ability to “Pull” information return data on \\ndemand. \\nInformation returns are the foundational documents taxpayers need to file accurate tax \\nreturns. Improving access to information return data for all stakeholders will serve to \\nenhance the taxpayer experience, improve fraud and error detection, ensure timely \\nreturn processing, and reduce the burdens of compliance. \\nIt is important to enable authorized parties to retrieve information return data, including \\nstate departments of revenue, other IRS branches such as the business or taxpayer \\nportals, and other government agencies to help facilitate the accurate filing of the tax \\nreturn and timely processing and refund distribution. The information return data should \\nbe retrievable via Application Programming Interface (“API”) pull on demand by the \\nauthorized user rather than being incumbent upon an IRS \\\"push” schedule or a flow-\\nthrough process that allows states and other authorized users to retrieve their data in \\nreal-time, like what happens with the electronic income tax return retrieval. This would \\nallow authorized parties to schedule and retrieve filed information returns and \\nassociated data in a real-time fashion, dramatically enhancing taxpayer experience, \\nreturn processing, and refund distribution. \\n25 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nA perennial issue for state tax agency partners in receiving information reporting data is \\nthe timeliness of that data. The IRS recognizes the utility of information reporting data \\nfor purposes of identifying: taxpayers underreporting their income; excess deductions; \\nemployers who are withholding but not remitting to states; and resident and non-\\nresident non-filers. However, the volume of data received results in extremely large \\nfiles, i.e., the Information Return Master File or “IRMF,” and the IRS takes at least 18 to \\n36 months to create this data.11 The current process for the IRS providing these files \\nincludes multiple handoffs and manual work. Implementing this recommendation could \\neliminate current programs such as the Combined Federal and State (“CFS”) program \\nand the need for IRS employees in multiple areas of the organization to manually \\nproduce the CFS files multiple times a year. \\nProviding state tax agency partners access to the information return data as a “pull” or \\nreal-time flow-through for retrieval allows states to be in the same position as the IRS in \\nidentifying erroneous and fraudulent returns early in the filing season. This results in a \\nprocess that is better at protecting the taxpayers, eliminating redundancies for \\ninformational return processors who currently must use one system to submit IRS \\ninformational returns and one system for every state in which they file informational \\nreturns. ETAAC recommends the IRS work in partnership with state and industry \\nstakeholders to create a roadmap for future functionality and make enhancements to \\nthe system that reduce burden and enhance taxpayer experience. Also, to the extent \\nthe IRS can share the results of its validation of the data reported against third-party \\nsources or other identity theft/refund fraud indicators or analysis, this information is \\ncritical to state tax agency partners, who also have an interest in identifying and \\nstopping potentially fraudulent or erroneous income tax returns. \\nRecommendation #5: ETAAC recommends the IRS provide Form 1099-NEC \\ndata to States on an expedited basis. \\nIf the IRS were not able to deliver all information reporting data to state tax agency \\npartners in near real-time, state tax agency partners would benefit greatly from receiving \\nForm 1099-NEC data that was filed electronically in real-time during the filing season, \\nsimilar to the process used for states to retrieve electronic income tax returns in real-\\ntime. This would ensure the states receive the information at the same time the IRS \\ndoes by the January 31 due date and would eliminate taxpayer burden, expedite return \\nprocessing, and eliminate manual IRS processes that entail gathering the information \\nand sending the files to the states after the filing season. Anecdotal discussions with \\nstate representatives confirmed the importance of receiving the Form 1099-NEC in as \\nnear-real-time as possible. In 2021, the IRS received nearly 70 million Form 1099-\\n11 \\n 11.4.2 \\n Data \\n Exchange \\n Program \\n | \\n Internal \\n Revenue \\n Service \\n (irs.gov) \\n at \\n Section \\n 11.4.2.7.11 \\n \\n26 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nNECs.12 The recipient and IRS copy of Form 1099-NEC are both due on January 31 of \\nthe year following the tax year at issue. ETAAC recommends the IRS work with state \\nand industry stakeholders to build a process that reduces taxpayer burden and \\nenhances tax compliance. \\nModernize/Digitize/Standardize the Information Reporting Lifecycle \\nRecommendation #6: ETAAC recommends the IRS prioritize e-filing of all 94X\\nreturns and enhancing duplicate 94X processing. 13 \\nThe IRS has a significant backlog of 941-X returns (961,000 as of April 12, 2023).14 The \\ngoal of the IRS is to reduce or eliminate all paper filings. ETAAC agrees with this goal \\nas it will streamline and accelerate the processing of all taxpayer returns. ETAAC \\ncommends the IRS for reducing the electronic filing threshold to 10 forms for most \\ninformation returns (including W-2’s 1095’s, 1099 series) effective for all returns filed \\nafter December 31, 2023.15 ETAAC recommends that Congress introduce a similar \\nregulation for 94X returns, and specifically Form 941, to increase electronic filings and \\nreduce the processing backlog. ETAAC is pleased to see IRS Tax Tip 2023-72 that \\nincludes a mobile-friendly way to file 940, 941, and 944 returns. ETAAC is happy to \\nprovide feedback or participate in user-testing for this new capability. \\nThe IRS specifically stated that 94X series returns have the highest percentage of paper \\nfilings. The IRS provided the following statistics: 940 - 47.2% are paper filed (2021); 941 \\n- 49.7% are paper filed (2021).16 Today the only way to file an electronic 941 is directly \\nfrom software to the Modernized eFile (MeF) IRS server system in XML format. This \\nlimits the possibility for many businesses to file electronically. \\nToday, for all practical purposes, amended 941’s cannot be filed electronically. \\nTaxpayers must mail and the IRS manually processes these 941-X’s. In practice, it \\ntakes the IRS on average six months to process amended returns. ETAAC \\nrecommends having an electronic option. This would speed up processing and problem \\nresolution. \\n1. ETAAC recommends the IRS provide a portal for filers to upload original and \\namended 94X returns electronically starting January 1, 2024. \\n12 Research, Applied Analytics and Statistics (RAAS). E-mail attachment (IRMF_Counts (Draft- 2023_01_24) from \\nRAAS to ETAAC Subgroup on Information Reporting (January 31, 2023). \\n13 This includes all returns in the employment tax series (e.g. 940, 941, 943, 944, etc.) \\n14 https://tax.thomsonreuters.com/news/irs-issues-2023-draft-form-941-x-with-minor-changes-as-backlog-continues-\\nto-grow/ \\n15 88 F.R. 11754, 2-23-23 \\n16 Research, Applied Analytics and Statistics (RAAS). E-filed rate table in e-mail from RAAS to ETAAC Subgroup \\non Information Reporting (February 24, 2023). \\n27 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n2. ETAAC suggests that the IRS create a line-by-line input like the current W-2 line-\\nby-line input (BSO website) and authenticate filers using TCC.17 \\n3. Alternatively, ETAAC suggests the IRS create a way to download and \\nautomatically upload a 941 image (i.e., pdf) to the IRS system. \\nEnhance Duplicate 94X Processing \\nETAAC recommends the IRS enhance and automate its current mechanism for \\ndetermining which return to process when duplicate quarterly 941 forms are submitted. \\nFor example, when a taxpayer files two returns for the same quarter due to a client \\nterminating their payroll processor mid-quarter, both processors file 941 returns for the \\namounts reported which could lead to the overstatement of deposits and liabilities. \\nETAAC understands the IRS has a process to review duplicate submissions to \\ndetermine taxpayer intent and accordingly updates the taxpayer’s account. However, \\nthe IRS might be able to eliminate human intervention by implementing automated \\nbusiness rules to determine which return to process. In cases where the system is not \\nable to determine which return to process, the IRS can reach out to the taxpayer via \\ntheir online account to specify which return to process. ETAAC suggests the IRS create \\na history record table to show each filing, filing date, and the user that filed each return, \\ncreating a unique record locator with a linked image of the filing which will help the \\ntaxpayer easily and quickly determine the correct return. \\nRecommendation #7: ETAAC recommends IRS enable online user access \\ncontrol for large business taxpayers. \\nLarge businesses find it increasingly difficult to manage user access with existing tools, \\nespecially as tax departments grow (companies with over $6 billion in revenue \\nemployed on average 63 employees in their corporate tax department in 2022) and the \\nworkforce becomes increasingly agile. \\n18 ETAAC commends the IRS for enabling \\ntaxpayers to upload and submit Forms 2848 and 8821 online. However, these forms \\nmust be completed at the taxpayer/entity level, meaning a large multi-national will have \\nto submit hundreds (if not thousands) of these forms and update them as authorized \\nusers leave the company or switch roles. This is not efficient for the IRS or large \\ntaxpayers. ETAAC recommends the IRS create a secure user access utility within the \\nBusiness Online Account for authenticated super users to grant and revoke role-based \\naccess to specific types of taxes (income tax, payroll, information returns, etc.) by \\ntaxpayer/entity without the need to upload a form and without requiring a signature. To \\nensure online accounts are up to date with current authorized users, the IRS can \\n17 https://www.ssa.gov/bso/bsowelcome.htm \\n18 https://www.thomsonreuters.com/en/reports/2022-state-of-corporate-tax-department.html \\n28 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\ninclude a mandatory quarterly (or annual) review, whereby super users must log in and \\nreview access permissions to confirm authorized users. \\nInformation Return Enforcement \\nRecommendation #8: ETAAC recommends the IRS update Form 1099-K and \\neducational materials to enable easy compliance. \\nWe know that most taxpayers want to comply with the tax rules set forth by the IRS and \\nthe IRS certainly aims to close the tax gap by enforcing compliance. \\nInformation returns are a mechanism to aid in compliance and enforcement but \\ntaxpayers’ understanding and ability to use information returns to accurately file their \\ntaxes varies widely by type of information return and their underlying instructions. \\nETAAC applauds the Social Security Administration’s (SSA) efforts in W-2 compliance. \\nThe W-2 has many boxes and codes to indicate the type of income, and the W-2 \\ninstructions are explicit as to where to report it on the return. This has enabled software \\nproviders to largely automate the ingestion of W-2 tax information as well as translate \\nthose amounts to the appropriate sections on the return. \\nWith the transition to online marketplaces and payments, the IRS recognized certain \\npayments were going unreported and sought to correct this with the introduction of \\nForm 1099-K. \\nForm 1099-K came into existence as part of the 2008 Housing and Economic Recovery \\nAct to ensure that individuals and businesses report all of their income for tax purposes \\nand improve voluntary tax compliance. Starting Tax Year 2011, payment settlement \\nentities (PSEs) and third-party settlement organizations (TPSO’s) reported payment \\ncard and third-party network transactions, which included transactions from selling on \\neBay to electronic payments through platforms such as PayPal and Venmo. What’s \\nmore – the form requires PSEs and TPSO’s to report unadjusted gross sales without \\nregard to any adjustments for credits, cash equivalents, discount amounts, fees, \\nrefunded amounts, or any other amounts, which means it is the taxpayer’s job to \\nunderstand the amounts therein and back out amounts that do not constitute income on \\ntheir return. \\nThe original thresholds only required payers to report transactions where gross \\npayments exceeded $20,000 and there were more than 200 transactions. Given the \\n(relatively) high thresholds in comparison to other information returns, amounts normally \\nreportable on Form 1099-K have gone unreported, which led Congress to lower the \\nthresholds to $600 with no transaction limit with the American Rescue Plan Act of 2021, \\n29 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nbeginning with Tax Year 2022. However, on December 23, 2022, the IRS announced a \\none-year delay in the threshold reduction to enable payers and the IRS to prepare for \\nthe increase in 1099-K volumes to be filed and processed.19 \\nThe 1099-K threshold reduction will improve the mechanism for enforcement. According \\nto the Joint Committee on Taxation’s February 26, 2021, report to the House of \\nRepresentatives (JCX-12-21), the projected revenue associated with the reporting of \\nthird-party network transactions of $1.081 billion for 2023 after considering the lower \\nthresholds which is a drastic increase from the $146 million projection for 2022 under \\nthe original thresholds. 20 \\nHowever, the threshold reduction will significantly increase the administrative burden on \\nthe IRS in executing that enforcement as it will be difficult to reconcile amounts reported \\nversus the income on the return. Additionally, because the 1099-K does not detail what \\nis included in the amounts nor provide specific instructions on how to report amounts on \\nthe taxpayers’ return, this will further increase administration and result in increased \\ntaxpayer notices, interest, and penalties. \\nWe applaud the IRS for publishing 1099-K FAQs to cover a variety of examples of the \\ntype of income reported on the 1099-K and how to report on a return. 21 However, the \\nFAQs still require taxpayers to educate themselves and understand how to report their \\nincome, which is hopeful at best. And while it is the taxpayer’s responsibility to keep \\ntheir own books and records to file their tax returns rather than solely rely on the \\ninformation return received, many taxpayers heavily rely on information returns when \\npreparing tax returns, particularly if they are individuals. \\nWith little more than a year to prepare, if \\n the \\n 1099-K is going to continue to be a catch-\\nall, ETAAC \\n proposes the IRS \\n update Form 1099-K \\n and its instructions in advance of the \\n2023 tax filing season to pre-empt and prevent the exacerbation of current reporting and \\nenforcement issues in advance of the new thresholds taking effect \\n as follows: add \\ncodes to the 1099-K to accurately reflect the \\n amount reported as unadjusted gross \\n \\nsales much like the W-2 has codes in Box \\n 12 to indicate type of income such as elective \\ndeferrals, Roth contributions, etc. Examples \\n might include A: Online marketplace sales \\n \\nof goods or services, \\n B: Fees \\n paid in relation to online marketplace sales of goods \\n or \\n \\nservices, C: Refunds paid in relationship to online marketplace sales of goods and \\nservices, D: Reimbursements, \\n etc. \\n Additionally, for each code, the IRS can provide \\nexplicit instructions to taxpayers on where to report this information on their return. \\n \\n19 Payers of income reportable on an information return. \\n20 https://www.jct.gov/getattachment/10534b10-06bf-40d0-be41-36343c5ff64e/x-12-21.pdf \\n21 https://www.irs.gov/pub/taxpros/fs-2023-06.pdf \\n30 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nTo reduce complexity for taxpayers, the IRS might consider removing the monthly \\namounts on the recipient copies of the 1099-K, given these amounts do not aid \\ntaxpayers in reporting amounts on their return. \\nTaxpayers will understand how to report 1099-K amounts on their income tax return, \\nresulting in higher rates of compliance and preventing underpayment notices, interest \\nand penalties. \\nSoftware providers and practitioners will be able to automate the ingestion of the 1099-\\nK and population of \\n the amounts in the correct area of \\n the return. \\n \\nMore taxpayers will accurately report their income, and the IRS will be able to automate \\nreconciling 1099-Ks to income tax returns, reducing the tax gap and cutting down on the \\nhuman capital costs of processing notices as well as reducing paper. \\nRecommendation #9: ETAAC recommends the IRS educate taxpayers and \\npayers on their information reporting filing obligations to increase \\ncompliance and aid enforcement. \\nWe recognize the U.S. workforce landscape has changed dramatically over the last 20 \\nyears and have accordingly seen a shift from W-2-receiving wage income workers to \\nthose earning money in the gig economy receiving money from one or more third party \\nplatforms. U.S. independent contractors receiving 1099s are not subject to income tax \\nwithholding like their employee counterparts. This puts the onus on the taxpayer to \\ndetermine and pay their tax liability and accurately file their tax returns. \\nEducate U.S. Taxpayers on their Filing Obligations \\nTaxpayers receiving Form 1099-K may need to report a lower amount than shown on \\nthe Form 1099-K on their tax return, or not report the income at all. There is a myriad of \\nsituations where a taxpayer receiving Form 1099-K may not have reportable income for \\nthe amount stated, if at all, including for example: \\n1) \\n someone who receives a Form 1099-K \\n for a non-taxable event, \\n or \\n \\n2) someone who receives a Form 1099-K for selling personal property at a loss, or \\n3) \\n a hairdresser who collects all her business income via a payment service. \\n She \\n \\ndoesn’t know \\n to create a personal \\n account \\n for personal activities and instead uses \\n \\nher business \\n account to sell \\n her couch at a loss and receives \\n the funds from that \\n \\ntransaction via the same payment service for the convenience of her and the buyer. \\n \\nShe also pays for some meals for her friends \\n who reimburse her. Her Form 1099-K \\nwill include amounts \\n earned as a hairdresser, \\n the amounts received for the couch, \\nand might even include the amounts received from her friends, if not properly \\n \\nmarked as \\n personal transactions. \\n Since the amounts \\n received from \\n her friends are \\n31 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nnot gross \\n income, \\n the amount \\n reported on Schedule C may be less \\n than the a\\n mount \\n \\nshown on Form 1099-K. In turn, this \\n might \\n trigger a computer-prepared or \\n Computer \\n \\nParagraph (CP) \\n notice from \\n the automated under \\n reporter AUR \\n system. \\n \\nETAAC anticipates the complexities associated with Form 1099-K will lead to an \\nincreased number of CP notices to taxpayers and unnecessary taxpayer burden that \\nare likely to disproportionately impact low-income taxpayers. \\nThe IRS sends CP notices from the AUR system to taxpayers on paper, often more \\nthan a year after the tax filing occurs and requires the taxpayer to respond on paper. \\nETAAC believes that CP notices generated via the IRS Automated Under Reporter \\nSystem (“AUR”) related to 1099-K will undermine the public trust in e-file in addition to \\nthe paper burden placed on the IRS to generate and respond to taxpayer \\ncorrespondence, and will erode confidence in the electronic tax system, jeopardize \\nvoluntary compliance, and create a negative taxpayer experience, all of which leads to \\nadditional IRS burden. \\nETAAC recognizes major change to Form 1099-K may not be possible for Tax Year \\n2023 and therefore, ETAAC offers some simple recommendations to Congress, \\nTreasury, and the IRS.IRS should expand and make more clear, comprehensive \\nguidance for all scenarios to report all income shown on Forms 1099-K and a method to \\nback out those amounts not included in gross income, including the specific schedule \\nand line number for both paper and e-filed returns. \\nEven if guidance is comprehensive and clear, it may still be difficult for the average \\ntaxpayer to navigate. ETAAC suggests the IRS encourage e-file, highlighting its ease, \\nparticularly for taxpayers with one or more 1099-K. By using these existing fields on \\nelectronically filed tax forms, the IRS will receive the information needed as part of the \\ne-file instead of paper or paper equivalent attachments to a tax return. Having the \\ninformation electronically best positions the IRS to use existing anti-fraud tools, and also \\nprocess the information more efficiently with all the cost savings, benefits, and tax return \\naccuracy enhancements e-file provides. \\nThis guidance should be clear enough for software programs, tax professionals, and \\ntaxpayers alike to understand and be available in multiple languages. The IRS also \\nshould provide this updated draft guidance to the tax professional, software preparation \\nindustry, and states as soon as possible so that there is a clear understanding by all \\nwithin the tax ecosystem and procedures, communication materials, and appropriate \\nsystems can accurately program for the tax filing season. The IRS should then modify \\n32 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nthe instructions, post the guidance to IRS.gov and invest in a robust communication \\nstrategy to promote and educate on this new requirement.22 \\nRecommendation 10: ETAAC recommend the IRS prioritize educating payers \\non Nonresident Alien (NRA) withholding and 1042-S filing obligations. \\nSimilarly, the international business landscape has changed significantly as well. \\nAccording to the World Trade Organization, the world export of commercial services \\nincreased from 1,179 billion to 4,872 billion from 1995-2014.23 Additionally, many of the \\nthird-party platforms available to gig economy workers are available to non-residents as \\nwell. This increases both taxpayers’ and payers’ international filing obligations alike. In \\nthe U.S., Form 1042-S reports a foreign person’s U.S. source income subject to \\nwithholding. The IRS projects an 47% increase in 1042-S filings in the next 10 years.24 \\nMost U.S. payers are aware of their 1099 filing obligations to U.S. payees. However, \\nmany are unaware of their 1042-S filing obligations to non-U.S. payees, the requirement \\nto withhold U.S. source payments to non-U.S. payees, and most importantly the need to \\ncollect IRS W-8 series forms (including Form 8233) from all non-U.S. payees. Most non-\\nU.S. payees do not file U.S. income tax returns. This results in a tax gap and lack of a \\nmechanism for enforcement. \\nTo prevent issues like this, ETAAC recommends the IRS broaden and continue its \\ncampaign to identify 1042-S filers, inform them of their obligation, eventually targeting \\nenforcement through a 1042 audit.25 One way to identify such filers is to identify payers \\nthat filed a large number of 1099s but did not file 1042-S forms, as those organizations \\nare more likely to be engaging in international business. Additionally, ETAAC \\nrecommends the IRS add these educational materials to the small business pages on \\nthe IRS website. \\nThis informs payers of their obligations, enabling compliance and preventing a 1042 \\naudit, and associated interest and penalties. This will enable the IRS to identify \\nunderpayment in order to issue notices and/or initiate Information Document Requests \\n(“IDRs”), which will reduce the tax gap. This will enable foreign taxpayers receiving \\nforeign source income to have a record of foreign source income which they can use to \\nclaim a foreign tax credit in their country of residence or file a U.S. income tax return to \\nreceive a refund. \\n22 For additional context on 1099-K recommendations see Appendix B: “1099K Real-Time Feedback” submitted by \\nETAAC to the IRS March 7, 2023. \\n23 https://www.wto.org/english/res_e/statis_e/its2015_e/its15_highlights_e.pdf \\n24 https://www.irs.gov/pub/irs-pdf/p6961.pdf \\n25 https://www.irs.gov/businesses/corporations/lbi-active-campaigns \\n33 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nInformation Return Fraud \\nRecommendation #11: ETAAC recommends the IRS should continue to reduce \\nIdentity Theft Fraud by increasing transparency between information return \\nstakeholders and the IRS. \\nMany taxpayers are unaware of their stolen identity until they receive a CP notice from \\nthe IRS, often a result of an information return filed under their name/Tax ID for \\namounts they did not earn. The identity theft process currently excludes payers, and \\ninstead relies exclusively on taxpayers filing IRS Form 14039 to report the identity theft \\nand the IRS performing administrative procedures to verify the taxpayer’s claim. In the \\ninterim, penalties and interest accrue on underpaid amounts. If the taxpayer is \\nsuccessful in making their claim, it is unlikely anyone will claim the amounts reported on \\nthe information return on an income tax return. \\nWhat’s worse is fraudsters can continuously use the taxpayer’s information as there is \\nno mechanism for payers to indicate one of their accounts has an identity theft claim for \\nactivity that occurred on their platform/within their business. \\nTo prevent and reduce the proliferation of identity theft, ETAAC recommends: \\n1. Enable bilateral communication and notification of identity theft between payers and \\nthe IRS by enhancing the free IRS TIN matching service (API and one-time) to \\ninclude an identity theft flag on Name/TIN combinations to enable payers to stop the \\nproliferation of fraud before it starts. \\n2. The IRS to specify additional KYC procedures for payers to implement at vendor \\nonboarding when a Name/TIN combination has a flag for identity theft such as the \\ncollection of additional substantiating documentation proving identity. \\nETAAC echoes the Taxpayer Advocate Service’s (“TAS”) recommendation in their 2022 \\nAnnual Report to Congress to enable electronic submission of the Form 14039 to \\nreduce the time it takes the IRS to process Identity Theft Claims.26 TAS recommended \\nelectronic submission through the Document Upload Tool (DUT) but ETAAC \\nrecommends enabling electronic submission of Form 14039, skipping the DUT \\nenhancement altogether. While the Federal Trade Commission (FTC) allows taxpayers \\nto submit a Form 14039 electronically through their IdentityTheft.gov questionnaire and \\nthe FTC transfers this information electronically to the IRS, taxpayers may not know \\nwhere to find it, and hence ETAAC recommends the IRS enable electronic submission \\ndirectly on their site. As of February 2023, the IRS is quoting on average 430-day \\n26 https://www.taxpayeradvocate.irs.gov/reports/2022-annual-report-to-congress/full-report/ \\n34 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nresolution time, up 258% from the typical 120-day turnaround time.27 Enabling \\nelectronic submission could pave the way for electronic processing, minimizing human \\nintervention and speeding up processing time. \\nThis will minimize the risk of identity theft from being a multi-year problem, reduce the \\ntax gap, and improve the identity theft process, reducing necessary investments. \\nPart II - Filing an Income Tax Return \\nToday, American taxpayers have more real-time access to information and digital \\noptions than ever before. This new age of online access has fundamentally changed \\ntaxpayer expectations. Instant service is expected and patience for friction is at an all-\\ntime low. Tax administration is no exception. Taxpayers have a heightened expectation \\nfor the IRS, and the IRS needs to prioritize investing in enhancements that meet or \\nexceed taxpayer expectations for how they wish to prepare their tax return and engage \\nwith the IRS, including in situations where they enlist DIY tax software or tax \\nprofessionals to assist in the process. \\nThe steps that go into preparing and submitting a tax return may be the most \\nchallenging aspect of filing taxes in the United States. This is where the discussions \\naround changes to tax law, tax policy, tax administration, and technology all become \\nvery real for the average taxpayer. The successes, failures, delightful experiences, and \\nfrustrating moments that occur during the filing experience shape most taxpayers' \\nattitudes towards the IRS. This section of the report recognizes where the IRS is \\nperforming well and should continue their efforts and identifies recommendations where \\nthe IRS must improve or modernize to provide a more seamless and transparent \\ntaxpayer journey when filing and income tax return. \\nRecommendation #12: ETAAC recommends the IRS make tax information \\ndocuments digitally available in real-time, empowering taxpayers to easily\\nexport their tax data into third party tax software. \\nIn screen printing, several colors can be overlaid to create a single image. If even one \\nlayer is askew, the entire image is muddled. Alignment is crucial. The same can be said \\nfor processes within the IRS. A strong example of this can be seen in the timing of IRS \\ntranscript updates. At present, W2s and 1099s are not updated to the taxpayer's \\ntranscript until May or later. This time delay is not acceptable, as both paper and \\nelectronic W-2s are required to be submitted to the Social Security Administration by the \\nend of January.28 The due dates for the different forms in the 1099 series vary, but \\n27 https://www.irs.gov/newsroom/irs-operations-during-covid-19-mission-critical-functions-continue \\n28 \\n Deadline \\n Dates \\n to \\n File \\n W-2s, \\n at: \\n https://www.ssa.gov/employer/filingDeadlines.htm \\n35 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nmillions are received before the May timeframe when IRS loads them to taxpayer’s \\ntranscripts. As a result of this delay, taxpayers are unable to use information the IRS \\nhas to complete a timely and accurate tax return. \\nThis inconvenience is felt most directly by taxpayers who cannot access their original \\ntax documents (e.g., a W-2 or Form 1099) and must rely on the information the IRS has \\non file for them to complete their tax return. Additionally, this mismatched timing also \\nprecludes future enhancements to the tax filing process. As real-time access to tax data \\nis integral to streamlining the tax filing process, the architecting and building of a \\ncentralized data platform should be a top priority. The IRS should focus on system \\nenhancements that allow the IRS to effectively utilize and share data received through \\ntheir intake processes. \\nOnce the IRS makes tax information documents available in real-time, the IRS can \\nleverage its current technology – particularly Online Accounts, SADI, and the Transcript \\nDelivery System – and future modernization plans to allow for the direct import of tax \\ndata into third-party tax prep software. This recommendation echoes the Taxpayer \\nAdvocate’s recommendation that the IRS work toward providing taxpayers with access \\nto their Form W-2 and 1099 information, including state and local information, early in \\nthe filing season via their Online Account.29 The benefits of this strategy extend to the \\nIRS, tax professionals, and taxpayers alike and include increased accuracy, streamlined \\nprocessing, reduced paperwork, improved e-file rates, increased compliance, a higher \\ndegree of confidence in the tax return, and decreased customer service requests. In \\naddition, to providing the information to third-party tax software, the IRS should provide \\nForm W-2 and 1099 information to State Revenue Agencies on an expedited basis to \\naccelerate state tax return processing. The benefits of this solution include, but are not \\nlimited to: \\n• Increased Accuracy: Empowering taxpayers to import their tax data \\nsubstantially reduces the risk of manual data entry errors. In 2022, the IRS sent \\napproximately 12 million math error notices, nearly 2 million Automated \\nUnderreporter (“AUR”) notices (where an amount reported on a tax return did not \\nmatch the corresponding amount reported to the IRS on a Form 1099 or other \\ninformation reporting document), and nearly 3 million notices and letters relating \\nto completeness or discrepancies of income, credits, or deductions.30 \\n• Streamlined Processing: Using data reported to the IRS may allow the IRS to \\nprocess and issue refunds more quickly, with fewer returns falling into manual \\nreview or a notice stream. \\n• Improved E-file Rates: Streamlining and simplifying the electronic tax \\npreparation process may encourage electronic filing. \\n• Higher Confidence in Tax Return: If IRS can validate that certain inputs on a \\ntax return were exported from a taxpayer’s online IRS account, the IRS can be \\n29 2022 Annual Report Congress (ARC), Publication 2104, page 112, at: \\nhttps://www.taxpayeradvocate.irs.gov/reports/2022-annual-report-to-congress/full-report/\\n30 \\n IRS \\n provided \\n these \\n figures \\n in \\n writing \\n to \\n on \\n ETAAC \\n March \\n 2nd, \\n 2023. \\n \\n36 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nmore confident that the returns submitted by taxpayers are not from criminals \\ncommitting identity theft tax refund fraud. \\n• Decreased Customer Service Requests: Taxpayers will have the information \\nthey need and won’t have to call the IRS, allowing the Service to assist more \\ncallers who have technical tax questions. This may result in improved customer \\nexperience and voluntary compliance. \\nBy importing information return data and making the data available for tax return filing, \\nthe IRS will likely significantly improve the taxpayer experience, increase accuracy, and \\nreduce time requirements, which may result in a higher degree of taxpayer confidence \\nand a more effective and efficient tax administration system. \\nRecommendation #13: ETAAC recommends increasing electronic filing rates \\nand enhancing paper processing. \\nElectronic filing is the most efficient method to submit a tax return to the IRS. Electronic \\nfiling helps ensure error free returns at submission, and the processing of the tax return \\n(and release of refund if requested) is quicker. Returns with higher accuracy that can be \\nprocessed quicker result in a better and more efficient taxpayer experience. In addition, \\nincreasing electronic filing rates will result in a more effective use of IRS resources. \\nAccording to the most recent Taxpayer Advocate’s Annual Report to Congress, “not \\nonly does e-filing result in quicker and better service from a taxpayer perspective, but it \\nalso saves the IRS resources.” A paper-filed return may need to be handled by multiple \\nemployees during processing, whereas the IRS processes an e-filed return using \\nautomation and only requires human intervention if the return has an issue. According to \\nthe IRS, a paper-filed Form 1040 costs $7.33 to process, whereas an equivalent e-filed \\nreturn costs only $0.28.31 \\nAccording to public facing IRS stats through the 2023 tax filing season, over 95% of \\nindividual taxpayers electronically submitted their returns to the IRS.32 While the overall \\nelectronic filing rate may go down as we proceed through extension filings, the numbers \\nstill show that the vast majority of individuals can successfully file electronically with the \\nIRS. However, there are still situations in which a legitimate taxpayer wishes to file \\nelectronically and is prevented from doing so due to a condition with their tax return. As \\nIRS enhances the information accessible in Online Accounts and creates a user-friendly \\ncapability to export that information into third-party software, the reduction of certain e-\\nfile reject errors (and other return errors) may further increase the e-filing rate and result \\n31 2022 Annual Report Congress (ARC), Publication 2104, Most Serious Problem #6, page 105, at: \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_06_FilingDelays.pdf\\n32 IRS Filing Season Statistics, 2023 Filing Season Statistics, as of April 28, 2023, at: \\nhttps://www.irs.gov/newsroom/filing-season-statistics-by-year. \\n37 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nin more accurate returns being filed. However, there will still be paper filings with the \\nIRS and there are opportunities to enhance how IRS processes those submissions. \\nThus, ETAAC recommends the IRS continue to: \\n• Identify the most common barriers to electronic filing and collaborate with all \\nstakeholders to develop alternative options that allow taxpayers to securely file \\ntheir return electronically, and \\n• Invest in scanning technology and partner with the tax software industry and \\nstate tax agencies to identify opportunities to enhance the way paper \\nsubmissions to the IRS are processed. \\nIn addition to identifying opportunities to enhance return processing for individuals, there \\nalso remains substantial opportunity to increase e-filing rates for business returns, \\nincluding business entity income tax returns, information returns and payroll filings. IRS \\nshould prioritize opportunities to reduce barriers to electronic filing for business entities \\nas well. \\nRecommendation #14 ETAAC recommends the IRS enhance transparency in\\ntax return processing and tax issue resolution. \\nWhile the IRS has made strides in recent years to provide more transparency through \\nself-service tools to taxpayers, there are still gaps where the process (or processing) \\nremains a mystery to the taxpayer. The lack of transparency extends to authorized third \\nparties, such as tax professionals and tax software providers, who have even less \\naccess via self-service tools to learn about a taxpayer’s return and what steps are \\nrequired by the taxpayer before the return will be processed and the tax refund (if \\nrequested) released. In many cases, a taxpayer or their duly authorized third-party \\nrepresentative must still call the IRS and spend extensive time trying to get this \\ninformation. \\nAs recently noted by the Taxpayer Advocate, this lack of transparency causes problems \\nfor taxpayers in many areas, including difficulty accessing specific information about \\ntheir tax refunds, return processing delays, and, further down the processing line, their \\nIRS notice, letter or case before the IRS.33 This lack of transparency frustrates \\ntaxpayers and, in some cases, erodes taxpayer trust and confidence in the IRS which \\nundermines voluntary compliance with their federal tax obligations.34 \\n33 The Taxpayer Advocate’s 2022 Annual Report to Congress, Most Serious Problem #7, page 117, at: \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_07_Transparency.pdf. \\n34 Ibid, page 117. \\n38 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nETAAC recommends the IRS enhance transparency in three specific ways: \\n1. The IRS should enhance its self-service tools (e.g., Where’s My Refund, IRS \\nOnline Accounts) to improve the transparency of tax return processing statuses \\nfor taxpayers with a refund, balance due, or refund offset. \\n2. The IRS should expand digital notices and the Document Upload Tool pilot to \\nmodernize and enhance transparency in the post-filing compliance process. \\n3. The IRS should develop and deploy a public facing dashboard that is regularly \\nupdated with expected wait times for customer support lines, estimated \\nprocessing timelines for individual and business tax returns and estimated \\ntimelines for taxpayers to receive their tax refund. \\nProvide greater transparency into return processing. \\nMillions of calls are generated to the IRS, State Departments of Revenue, software \\nservice providers, tax practitioners, the National Taxpayer Advocate, and even \\nCongressional offices every year just to ask the question, “Where’s My Return?”.35 This \\nis a topic ETAAC has written on for the last several years, and taxpayers continue to \\nstruggle to obtain detailed information on the processing of their tax return, the release \\nof their refund and any post-filing issues they may have with the IRS. This lack of \\ntransparency is less impactful when a taxpayer follows the happy path. The process that \\nexists today works just fine for a taxpayer who successfully files a return electronically, \\nexperiences no hiccups in processing, and has their refund, if one is requested, \\ndeposited into their account within 21 days (about 3 weeks) of filing. The primary \\nexisting tool a taxpayer in this scenario would use to check status, the Where’s My \\nRefund tool, likely provides them ample information to track the process to a sufficient \\nlevel of detail. However, if a taxpayer’s return encounters a hiccup in processing, \\nWhere’s My Refund often falls short. This is particularly the case in situations where the \\ntaxpayer must take some action before their return will be fully processed. \\nThe information currently available through the IRS WMR tools includes: \\n• High-level processing status, \\n• Refund date, \\n• High-level offset and math error information, \\n• Contact information for further questions, and \\n• Helpful links for additional information. \\nThe IRS recently enhanced the information available within the Where’s My Refund tool \\nto include information for the current tax year and two previous tax years and has made \\nsome modifications to information related to certain math errors.36 However, there is \\ninsufficient information available through this self-service tool in situations where further \\naction may be needed by the taxpayer. In fact, the Where’s My Refund tool now \\nspecifically tells taxpayers in these instances that they may be able to receive additional \\n35 \\n ETAAC’s \\n 2022 \\n Annual \\n Report \\n to \\n Congress, \\n page \\n 16, \\n at: \\n https://www.irs.gov/pub/irs-pdf/p3415.pdf. \\n36 \\n IRS \\n Information \\n on \\n Where’s \\n My \\n Refund, \\n at: https://www.irs.gov/refunds/about-wheres-my-refund. \\n39 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\ninformation by calling the IRS.37 This undercuts the utility and cost savings of this self-\\nservice platform, results in additional, and costly, call volume to IRS’s already strapped \\ncall center agents, and fails to empower the taxpayer to independently receive the \\ninformation they need without jumping through hoops. To make matters worse, when \\nthe taxpayer calls the IRS, the IRS agent is not able to provide any further information \\nbeyond what is available through Where’s My Refund. \\nETAAC recommends that the IRS prioritize the development and release of a more \\nholistic and detailed return tracking tool for taxpayers, including those who have a \\nbalance due. The Where's My Refund suite of tools gives easy access to basic return \\nstatus information, and many taxpayers use it as a first step. However, if a return has \\nany deviation from standard processing, the taxpayer does not have sufficient insight \\ninto what is happening without calling the IRS. ETAAC also recommends that this \\nenhanced return tracking tool provide information for taxpayers who have a balance \\ndue. \\nHarness community of partners to expand this tool to authorized third parties\\nTaxpayers looking for more information on their tax return often do not start or finish \\nwith the IRS. More often, taxpayers contact their state revenue agency, tax \\nprofessional, tax software provider or their financial institution. In most cases, these \\ncredible organizations do not have the information necessary to assist the taxpayer. \\nInstead, they are left to refer the taxpayer to contact the IRS, thus leaving the taxpayer \\nin an endless support loop without resolution.38 \\nThe IRS should enable a process by which taxpayers can authorize secure sharing of \\nthis same tax return processing data to specific third parties, including the taxpayer’s tax \\nsoftware and their tax professional. By leveraging third parties that nearly all taxpayers \\nchoose to work with for their tax preparation journey, the IRS will amplify the ability for \\ntaxpayers to have the information they need as these third parties will be able to \\nproactively communicate status updates to taxpayers through a channel that may be \\nmore likely to use. To put it bluntly, taxpayers do not often engage with direct outreach \\nfrom the IRS. At best, they seek assistance from a credible third party. At worst, they \\nfully disregard it. \\nETAAC recommends sharing third-party data in a manner that provides the third-party \\nwith the information needed to assist the taxpayer while ensuring it's properly utilized \\nand protected. To ensure this information can be securely communicated to authorized \\nthird parties in a scalable and secure manner, the IRS should work with stakeholders to \\nconsider the development of an application programming interface (API) to allow third \\nparties to pull the information from the IRS in a secure and automated fashion once \\ntaxpayer consent has been obtained. In addition, the IRS should include this \\nauthorization process in the e-filing record, so taxpayers can grant this consent during \\nthe filing experience. \\n37 \\n Tax \\n Topic \\n 152 \\n – \\n Refund \\n Information, \\n at: \\n https://www.irs.gov/taxtopics/tc152. \\n38 \\n ETAAC’s \\n 2021 \\n Annual \\n Report \\n to \\n Congress, \\n page \\n 49, \\n at: \\n https://www.irs.gov/pub/irs-prior/p3415--2021.pdf. \\n40 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nProvide Greater Transparency into Tax Notice and other Account Issue \\nResolution \\nWhen a taxpayer receives correspondence from the IRS that requires a response, \\ntraditionally the taxpayer, their tax professional or other third-party assistant need to \\npaper mail any response and supporting documentation back to the IRS. In this \\nsituation, taxpayers are often left wondering whether their response was even received \\nby the IRS or if more action was necessary on their part. While this still happens for \\ncertain notice streams, ETAAC commends the IRS for two recent initiatives that have \\nmodernized post-filing compliance for taxpayers: \\n• \\n Uploading select notices and correspondence to the Taxpayer Online Account, \\n 39 \\n \\nand \\n \\n• \\n Releasing the Document Upload Tool (DUT), which enables \\n digital \\n \\ncorrespondence with the taxpayer by \\n providing a URL and a time-limited unique \\n \\naccess code to a specific taxpayer so they can upload their response and \\nsupporting documentation to the IRS in response to specific notices.40 \\n \\nThese two initiatives greatly enhance the ability of taxpayers to engage with the IRS \\ndigitally, reducing the cost and time delay associated with paper mailing. In the future, \\nETAAC recommends that the IRS: \\n• Expand the digital correspondence program to all notice and letter types and \\nenable taxpayers with an authorization on file to receive these same notices in \\ntheir Tax Pro Account. \\n• Expand the digital upload functionality to all notice types, specifically allowing \\ntaxpayers to respond to all notices digitally without having to use traditional mail \\nchannels. To get the full benefit of the financial investments that must be made to \\nstand up this capability for all IRS notices, the IRS must expand this capability to \\ntax professionals to upload responses and documentation on behalf of their \\nclients. \\nETAAC has held exciting discussions with IRS on plans to expand the usage of both \\ndigital notices and the DUT. To fully realize the benefits of these two innovations, \\nETAAC recommends that the IRS make immediate investments to further include tax \\nprofessionals in this process. Over half of U.S. taxpayers rely upon a tax professional to \\nhandle their tax filings and any related IRS compliance efforts. The IRS must respect \\nthis taxpayer preference and extend these same capabilities to tax professionals to \\nmeet taxpayer’s expectations and needs. \\n39 IRS Tax Tip 2022-105, July 12, 2022, at: https://www.irs.gov/newsroom/irs-online-account-makes-it-easy-for-\\ntaxpayers-to-view-their-tax-info-anytime\\n40 IRS Fact Sheet 2023-05, February 2023, at: https://www.irs.gov/newsroom/irs-expands-secure-digital-\\ncorrespondence-for-taxpayers \\n41 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nRecommendation #15: ETAAC recommends the IRS deploy a public-facing \\ndashboard with key customer service and processing metrics. \\nETAAC recommends the IRS develop and deploy a public-facing dashboard that is \\nregularly updated and contains expected wait times for customer support lines and \\nestimated processing timelines for tax returns and tax refunds. This should be broken \\ndown into the most common return types for individuals and business entities and \\nshould indicate the details on where the IRS is at in the process. For example, the \\ndashboard may say ‘IRS has 150,000 amended individual tax returns (Form 1040X) in \\ninventory and is currently working amendments received in October 2022 and later.’ \\nIn addition, ETAAC reiterates the Taxpayer Advocate’s recommendation that the IRS \\ninclude weekly updates with key statistics, including the number of returns in inventory \\nby return type.41 ETAAC also recommends the IRS dashboard include the number of \\nreturns held in special processing, specifying the number of returns held for mistakes \\n(i.e., errors and unpostables) and returns held for suspected identity theft (Taxpayer \\nProtection Program selections). For returns that fall into a special processing stream, \\nthe dashboard should indicate an estimate of how long returns in that special \\nprocessing status are taking to clear. \\nETAAC commends the IRS for publishing the ‘IRS Operations During COVID-19: Status \\nof Mission Critical Functions’ during the pandemic. 42 This page is a great start and will \\nbe greatly enhanced with the addition of more specific information as laid out above. \\nThe California Franchise Tax Board provides a dashboard that should be used as a \\nprototype for this as well, containing key information on customer support hold times by \\nsupport channel (phone, chat, mail, tax practitioner hotline), tax return processing times \\nby return type (individual or business) and tax refund timelines.43 ETAAC recommends \\nthe IRS use California’s dashboard as a model as they roll out their own version. \\nRecommendation #16: ETAAC recommends the IRS revisit the duration of third-\\nparty designee authority and enable taxpayers to complete powers of attorney\\nand tax information authorizations as part of the electronic filing process. \\nAs previously mentioned in this report, tax professionals and software providers play a \\nvital role in helping individuals and businesses navigate the complex world of taxation. \\nIn addition, prioritizing technological advancements aimed at these parties will further \\nenhance taxpayer engagement and IRS reach. Taxpayers rely heavily on third parties to \\nprovide them with education and assistance in filing their tax return and in situations \\nwhere there are questions or road bumps in the process, the taxpayer reaches out to \\n41 The Taxpayer Advocate’s 2022 Annual Report to Congress, Most Serious Problem #7, page 119, at: \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_07_Transparency.pdf \\n42 https://www.irs.gov/newsroom/irs-operations-status-of-mission-critical-functions \\n43 \\n California \\n Franchise \\n Tax \\n Board, \\n Wait \\n Times \\n Dashboard, \\n at: https://www.ftb.ca.gov/help/time-frames/ \\n42 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nthe experts they are used to interacting with first. Unfortunately, many times, the people \\nthey have chosen to assist them are unable to or are limited in their ability due to a lack \\nof proper authorization. While authorization processes exist today, they are currently \\neither incomplete (third-party designee authority) or too disconnected from the filing \\nprocess (power of attorney and tax information authorization). \\nThere are three ways a taxpayer can authorize a third party to either receive information \\nor take action on their behalf. First, a taxpayer may grant third-party designee authority \\nduring the tax filing process by completing the section for this purpose on page 2 of \\nForm 1040. When the third-party designee section is completed in this manner, the \\ndesignated third party (which can be an individual or an entity) can assist the taxpayer \\nwith certain tasks, including: \\n• Giving the IRS information that is missing from the return, \\n• Calling the IRS for information about the processing of the return, \\n• Calling the IRS about the status of a refund or tax payment, \\n• Receiving copies of notices and transcripts upon request, and \\n• Responding to certain IRS notices about math errors, offsets, and return \\npreparation. \\nThe third-party designee is not authorized to represent the taxpayer before the IRS. If \\nthe taxpayer wishes to authorize representation, a Form 2848, Power of Attorney \\n(POA), must be executed.44 \\nETAAC recommends the IRS reexamine the duration of the authority granted through \\nthis process. Per IRS guidance, third party designee, also called checkbox authority, \\nexpires one year from the due date of the return regardless of any extension dates.45 \\nHowever, this authorization is limited to matters concerning the processing of the tax \\nreturn containing the completed Third Party Designee section.46 The IRS has provided \\nfeedback that having a uniform expiration date for third-party designee authority is \\nimportant to consistent application by their assistors. ETAAC understands the need for \\na uniform expiration date. However, in practice, IRS assistors stop honoring this \\nauthority at a point before one year and do so in a way that prevents these designees \\nfrom helping with a number of issues that taxpayers consider to be part of the tax filing \\nprocess. Thus, the IRS needs to review their policy and definition for what is considered \\nto be part of the processing of the tax return. The IRS should extend the authority to \\nallow the tax preparer to resolve all issues that arise before a return is fully processed \\nfrom the taxpayer’s perspective, including certain issues related to post-filing \\ncompliance. For instance, if a taxpayer receives a CP2000 for a missing Form W-2, the \\nthird-party designee authority does not permit that tax pro to speak with the IRS on the \\ntaxpayer’s behalf without a power of attorney (Form 2848) on file because the IRS \\n44 \\n See \\n IRS \\n Publication \\n 4019, \\n Third \\n Party \\n Authorization, \\n Levels \\n of \\n Authority, \\n at: \\n https://www.irs.gov/pub/irs-\\npdf/p4019.pdf\\n45 \\n Power \\n of \\n Attorney \\n and \\n Other \\n Authorizations, \\n at: \\n https://www.irs.gov/businesses/small-businesses-self-\\nemployed/power-of-attorney-and-other-authorizations\\n46 \\n Topic \\n No. \\n 312, \\n Disclosure \\n Authorizations, \\n at: \\n https://www.irs.gov/taxtopics/tc312 \\n43 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nconsiders the return processed before that point in time. While we recognize there are \\nother existing authorization mechanisms, they are disconnected from the filing process \\nand rarely used proactively. Thus, the third-party designee’s ability to assist is \\nunnecessarily limited by an IRS policy that needs to be updated. ETAAC recommends \\nIRS review this policy and expand the third-party designee authority to include certain \\npost-filing compliance situations related to the return. \\nIncorporate the Ability to Complete Power of Attorney (Form 2848) and Tax \\nInformation Authorization (Form 8821) into Electronic Filing Process \\nETAAC recommends the IRS integrate Form 8821 (Tax Information Authorization) and \\nForm 2848 (Power of Attorney and Declaration of Representative) into the electronic \\nfiling process through the MeF platform. Form 8821 authorizes any individual, \\ncorporation, firm, organization, or partnership the taxpayer designates to inspect and/or \\nreceive confidential information verbally or in writing for the type of tax and the years or \\nperiods you list on Form 8821. Alternatively, Form 2848 expands on that authority to \\nauthorize an individual to represent the taxpayer before the IRS. While these forms are \\ngreat tools to assist the taxpayer, they need to be either mailed, faxed or submitted \\nthrough an online account separate from the tax return, creating a disconnect between \\nthe grant of authority and the return filing process which limits the taxpayer's ability to \\nproactively complete these forms. \\nRecommendation #17: ETAAC recommends the IRS and Congress do more to \\nregulate paid tax return preparers and take steps to address issues related to\\nincompetent and unscrupulous conduct. \\nAccording to IRS Commissioner Daniel Werfel in his recent testimony to the House \\nWays and Means Committee, paid tax return preparers have an important role in tax \\nadministration because they assist taxpayers in complying with their obligations under \\nthe tax laws.”47 Incompetent and unscrupulous paid tax preparers cause financial, legal, \\nand other harm to millions of taxpayers during each filing season. Annually, over half of \\nindividual income tax returns are prepared by a paid preparer, meaning slightly over half \\nof individual taxpayers and many more business owners rely on the training, \\ncompetency, and legitimacy of a paid tax preparer to handle their IRS compliance each \\nyear.48 However, the IRS does not currently have statutory authority to issue and \\nmandate tax preparer standards. In fact, as recently reported by the Taxpayer Advocate \\n“anyone can hold themselves out to be a return preparer … and return preparers \\nwithout credentials are not required to pass any competency tests or take any \\n47 Written Testimony of Daniel Werfel Before the House Ways and Means Committee (April 27, 2023), page 9, at: \\nhttps://www.finance.senate.gov/download/0419-werfel-testimony\\n48 \\n IRS \\n Filing \\n season \\n stats, \\n available \\n at: \\n https://www.irs.gov/newsroom/filing-season-statistics-for-week-ending-april-\\n28-2023 \\n44 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\neducational courses on tax return preparation, and they are not subject to any ethical \\nrules.”49 \\nWithout the legal authority to mandate tax preparer standards, the IRS is reliant upon \\ntax preparers to voluntarily obtain a Circular 230 designation (attorney, certified public \\naccountant, or enrolled agent) or, at least, maintain a sufficient amount of annual \\ncontinuing education on the topics relevant to their client base. Unfortunately, while \\nmany tax professionals may complete sufficient annual training, a very low percentage \\nhave obtained and maintained a Circular 230 designation which subjects them to \\nrequired annual training, competency and integrity-based oversight. There were just \\nover 752,000 active Preparer Tax Identification Number (PTIN) holders for 2023; \\nhowever, only about 38% of active PTIN holders have a Circular 230 professional \\ndesignation related to tax preparation and another 8% completed the 2023 IRS Annual \\nFiling Season Program (which requires 18 hours of approved CE but does not otherwise \\ninclude a competency requirement).50 This means over half of paid return preparers fall \\nunder the radar and may not even be completing 18 hours of continuing education each \\nyear.51 \\nAs a sign of the lack of oversight in this space, the availability of analytical data on the \\nharm unlicensed and unaffiliated paid tax preparers inflict on taxpayers is limited. \\nHowever, according to the Taxpayer Advocate, “about 92% (in terms of dollars) of audit \\nadjustments made on 2020 returns claiming the Earned Income Tax Credit (EITC) \\noccurred on returns prepared by non-credentialed return preparers. Those errors harm \\nour most vulnerable taxpayers.” To mitigate some of the harm caused by unlicensed \\nand unscrupulous tax return preparers, ETAAC recommends that Congress grant the \\nIRS legal authority to regulate all paid tax preparers, including by establishing \\nmandatory minimum competency standards. These standards should include the \\nfollowing: \\n• Required training to become a tax preparer and an annual continuing education \\nrequirement. \\n• A mechanism to ensure sufficient competency to become a tax preparer (e.g., a \\ncompetency exam for each tax return type – individual, entity, etc.). \\n• Mandatory tax office security standards (to ensure systems and practices are in \\nplace to protect highly sensitive taxpayer data) and mandatory training on \\ncybersecurity best practices. \\n49 The Taxpayer Advocate’s 2022 Annual Report to Congress, Most Serious Problem #8, page 128, at: \\nhttps://www.taxpayeradvocate.irs.gov/wp-content/uploads/2023/01/ARC22_MSP_08_RtnPrepOversight.pdf\\n50 \\n IRS \\n Return \\n Preparer \\n Office \\n Federal \\n Tax \\n Return \\n Preparer \\n Statistics, \\n at: \\n https://www.irs.gov/tax-\\nprofessionals/return-preparer-office-federal-tax-return-preparer-statistics\\n51 This does not account for unlicensed tax preparers that may fall subject to a state-level registration requirement. \\n45 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n• The streamlined ability for the IRS to revoke the PTIN of tax preparers that \\ncommit particularly egregious violations. \\nIn addition to this Congressional recommendation, ETAAC recommends the IRS review \\ntheir existing operations and existing legal authority to identify opportunities to \\neffectively detect incompetent or unscrupulous tax return preparers and punish them for \\nthe harm they inflict on taxpayers, including: \\n• Reviewing whether IRS’s disjointed placement of different aspects of tax \\npreparer oversight in a variety of functions, lends itself to clarity and well-defined \\naccountability and expectations for the team(s) responsible for monitoring the \\nregistration of tax preparers and other tax practitioners and for punishing bad \\nbehavior by tax preparers. This should also include reviewing whether the Return \\nPreparer Office and the Office of Professional Responsibility should remain \\nseparate organizations. \\n• The IRS is limited in the steps they can take to punish dishonest return \\npreparers. In addition to their practice of penalizing tax preparers when they file \\ntax returns that are materially inaccurate or fraudulent, the IRS should review \\nwhether they could more effectively harness the ability to revoke PTINs and \\nElectronic Filing Identification Numbers (EFINs) for return preparers that commit \\nparticularly egregious violations. In addition, the IRS should begin revoking \\nelectronic returns submitted by a tax professional that has an expired or invalid \\nPTIN (something they do not do today). \\nETAAC strongly believes both Congress and the IRS could take steps that would \\nimmediately mitigate some of the harm caused by incompetent and disreputable tax \\nreturn preparers. \\nDIY Free Return Options – Free File & The IRS Direct File Program \\nRecommendation #18: ETAAC recommends the IRS and Congress evaluate \\nmaking improvements in the communication, marketing, and accessibility of\\nexisting free tax filing programs before investing in the development and \\nimplementation of an IRS Direct eFile platform. \\nThe Inflation Reduction Act (IRA) included a provision requiring the IRS to explore \\nproviding taxpayers the option to file certain tax returns directly with the IRS online. \\nSpecifically, the IRS received $15 million to fund a task force to study the feasibility and \\ncost of designing and building such a system and to conduct a survey to better \\nunderstand taxpayer attitudes and level of trust towards a free direct file program. The \\nIRS released their report detailing findings on May 16, 2023. \\n46 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nBefore touching on this Congressionally mandated study, ETAAC would like to provide \\na bit of background on free options for taxpayers to file that already exists and a specific \\nrecommendation to enhance the adoption of existing free options. \\nExisting Options to File Federal (and State) Tax Returns for Free\\nThree commonly utilized free tax filing programs are the Free File Alliance, the \\nVolunteer Income Tax Assistance (VITA) program, and the Tax Counseling for the \\nElderly (TCE) program. These three programs exist in addition to the tens of millions of \\nfree tax returns that are filed each year through tax software companies outside of the \\nFree File program. While the VITA and TCE programs provide crucial taxpayer services, \\nthey both offer assisted tax preparation by trained professionals. These services are \\nmarketed differently than what most envision with a direct file program. Thus, the \\nremainder of this section will focus on the existing Free File program, which much more \\nclosely resembles what is envisioned with the direct file section of the Inflation \\nReduction Act. \\nThe Free File Alliance is a nonprofit coalition of industry-leading tax software companies \\nthat have partnered with the IRS to help millions of Americans prepare and e-file their \\nfederal tax returns for free.52 The Free File program gives taxpayers the ability to file \\ndirectly to the IRS by selecting a trusted partner that offers guided, question-based, tax \\npreparation software. The IRS maintains a written agreement with the trusted providers \\nof this service that ensures mobile-friendly features, provides safeguards for taxpayer \\ndata, and requires the collection of taxpayer opinions and feedback on their preparation \\nexperience (based on surveys). This agreement also ensures that IRS Free File is free \\nfor all users, regardless of complexity level, and requires trusted partners to participate \\nin independent audits to confirm adherence to the agreement. \\nThe Free File program is available to taxpayers under a certain income level, which is \\nindexed for inflation each year. The goal is that the program is available to at least 70% \\nof taxpayers each year.53 For tax year 2022, the program was available to all taxpayers \\nwith adjusted gross income (AGI) of $73,000 or less.54 The current Free File program \\noffers the ability for taxpayers in a variety of different tax scenarios, ranging from the \\nvery complex to the simplest of tax returns, to file for free. For example, taxpayers who \\nreceived a Form 1099-K or participated in the gig economy can use IRS Free File. In \\naddition, taxpayers who own an interest in an S-Corporation or Partnership are able to \\nuse Free File to report their distributive share of income and other items from that \\nbusiness entity on their personal returns. The Free File program also offers customer \\nsupport to taxpayers who need help while completing their tax return or for issues that \\narise after their return has been successfully filed. Alternatively, taxpayers whose \\n52 \\n About \\n the \\n Free \\n File \\n Alliance, \\n at: \\n https://freefilealliance.org/ \\n53 \\n Do \\n Your \\n Federal T\\n axes \\n For \\n Free, \\n at: \\n https://www.irs.gov/pub/irs-\\nutl/How%20to%20Free%20File%20Infographic_508%20FINAL.pdf\\n54 \\n IRS \\n Free \\n File: \\n Do \\n your \\n Taxes \\n for \\n Free, \\n at: https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free \\n47 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nincome is too high to use Free File may choose to complete their tax return for free \\nusing fillable forms available on the IRS’s website. \\nIn addition to helping taxpayers file their federal returns, the Free File program supports \\nall state tax returns. As ETAAC has reported in the past and communicated to Professor \\nJurow Kleiman in a Chair and Vice Chair interview during the direct file study, allowing \\ntaxpayers to file their state return using any Free File program enhances the user \\nexperience, reduces unintentional state non-compliance and improves tax return \\nprocessing at the IRS and state levels.55 \\nOpportunities to Enhance the Free File Program\\nAn independent assessment of the current Free File program noted that participation \\nrates are low relative to the population of taxpayers eligible to use the program.56 For \\nexample, in 2018, less than 3 million out of nearly 104 million eligible taxpayers used a \\nFree File product to file their 2017 federal income tax returns.57 This statistic is what \\nETAAC has observed being most frequently used by policymakers and in the press. \\nHowever, we are concerned that stopping at this statistic alone does not paint an \\naccurate picture of the actual taxpayer population and their choice of interaction \\nmethods. After accounting for taxpayer preference, MITRE concluded the actual pool of \\nFree File candidates for 2017 was approximately 30 million.58 A subsequent MITRE \\nstudy shows that there are a variety of reasons why taxpayers do not use Free File \\n(including a conscious choice to use a different method), but one common reason \\ntaxpayers do not utilize the Free File program is a lack of awareness. Although MITRE \\nacknowledged the IRS’s inability to control taxpayer preference, it concluded that \\nopportunities exist to promote increased awareness of the program and encouraged \\nIRS and Congress to explore opportunities to increase funding for marketing and \\nawareness campaigns related to Free File.59 \\nETAAC reiterates MITRE’s conclusion and joins in the recommendation that Congress \\nappropriate funds to increase awareness of existing free filing options and encourages \\nthe IRS to make use of free electronic filing resources already at its disposal to promote \\ngreater adoption of Free File. \\nETAAC further recommends that the IRS work with the Free File Alliance and other \\nsoftware industry associations to continue enhancing the Free File program. This could \\ninclude expanding eligibility (in terms of adjusted gross income) and communication and \\nmarketing opportunities for the program. \\n55 See Appendix B – Chair and Vice Chair - Direct File - Real-Time Feedback \\n56 Independent Assessment of the Free File Program, performed by Mitre Corporation, October 3, 2019, at: \\nhttps://www.irs.gov/pub/newsroom/exec-summary-free-file-program-assessment-100319.pdf\\n57 . \\n Id. at page 9. \\n \\n58 \\n Id. \\n at \\n page \\n 10. \\n \\n59 \\n Understanding \\n Taxpayer \\n Motivation \\n for \\n Filing \\n Method \\n Selection \\n to \\n Improve \\n Customer \\n Service, \\n MITRE \\n \\nIndependent \\n Research \\n Project, \\n January \\n 2022, \\n Page \\n 7. \\n \\n \\n48 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAvoiding Unnecessary Spending\\nA new Direct eFile program will cost millions to develop and maintain annually. As \\nillustrated in the IRS-run Direct e-File Tax Return System report to Congress, “Under \\nvarying scenarios relating to the scope and usage of Direct File, the study estimates \\nthat annual costs of Direct File may range from $64 million (assuming 5 million users \\nand a narrow scope of covered tax situations) to $249 million (assuming 25 million \\nusers and a broad scope of covered tax situations). Customer support accounts for \\nmore than half of the cost in all scenarios, and 84% of the cost in the 25 million users \\nbroad scope scenario”. With the Inflation Reduction Act (IRA), the IRS finally has a \\nproper allocation of funds to upgrade its technology platforms, improve the taxpayer \\nexperience and provide servicing that all Americans expect. ETAAC believes that the \\nIRS should focus and execute successfully on their strategic plan with the IRA funds, \\nwhile promoting the existing free options that already exist for taxpayers. \\nThe report to Congress also projects that electronic filing completed through a new \\nDirect File system would have an average cost ranging from $8 to $16 per return. The \\ncurrent Free File program has no short or long-term costs incurred by the IRS. As noted \\nabove, Customer Support for the new platform would account for over half of the cost \\nprojected and we question whether the projections are adequate to provide effective \\nservice. Former IRS Commissioner and Assistant Treasury Secretary for Tax Policy \\nDavid Kautter’s remarks in a May 25th, 2023, Tax Notes interview align with our \\nconcerns. 60 \\n60 \\n David \\n D. \\n Steward, \\n Jonathan \\n Curry, \\n David \\n J. \\n Kautter, \\n May. \\n 25, 2\\n 023 https://www.taxnotes.com/tax-notes-live/tax-\\nnotes-talk/were-free-filin-assessing-irss-direct-file-report/7gry7 \\n49 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n“I think the greatest understatement in the entire report is the statement \\nabout considerable uncertainty around development costs. Costs are \\nsubstantially understated.” \\nEstimates included in the report reflect a ratio of one customer service representative \\nper 10,000 filers. The technical and customer services support for Free File program is \\nprovided by software providers and no costs are incurred by the IRS. Additionally, there \\nis no mention or allocation of funds for marketing of this new return filing channel to \\ndrive taxpayer awareness and adoption and no mention of the extensive educational \\nand communication campaign that will need to take place to ensure the new system \\ndoes not cause negative impacts to taxpayers who have a state or local filing \\nrequirement. \\nPrioritizing Critical Technology Initiatives and Defining Realistic Timelines – The \\nOpportunity Costs of Prioritizing Direct File \\nPreparation for the 2024 filing season is already well underway for all tax administrators. \\nThe direct file pilot evokes many areas of concern, such as state tax return filing options \\nand more, that are very complex and present serious consequences for both taxpayers \\nand federal and state revenue agencies. The direct file study also indicated that the \\nprototypes usability testing was done with only 14 taxpayers, which results in a sample \\nsize of 0.00028% compared to the reports lowest 2024 pilot use projections and cost \\ncalculations of 5 million users.61 With ongoing debates and discussions surrounding this \\ntopic, ETAAC is concerned with the tight window with which the pilot can collaborate \\nwith stakeholders, be developed, tested, and rolled out in a way that does not increase \\nthe risk of harming taxpayers, revenue agencies, and potentially disrupt the taxpayer \\njourney for all. \\nIn addition, there are countless, more pressing priorities that should be funded and \\nworked on before the IRS shifts any time or attention to Direct File. Government entities \\nand tax administrators must balance and account for resource limitations. We believe \\nformer IRS Commissioner Kautter presents a reasonable analysis and question of IRS \\ntechnology priorities from his experience with the agency. \\n“I would say the IRS has a long list of technology priorities. In 2019, they \\nissued a modernization report which listed dozens and dozens of \\nprograms that they needed to improve or develop in order to serve \\ntaxpayers effectively. \\nIt is hard to believe that all of a sudden, direct file has catapulted from not \\non that list at all, to No. 1 on the list.”60 \\n61 Inflation Reduction Act §10301(1)(B) IRS-run Direct e-File Tax Return System May 16, 2023 – Page 6 \\nhttps://www.irs.gov/pub/irs-pdf/p5788.pdf \\n50 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nETAAC again shares these concerns, which ultimately affect the taxpayer journey for \\nevery taxpayer, even beyond those who qualify and choose to use the Pilot for 2024. In \\naddition, ETAAC believes there are multiple initiatives in the IRS Strategic Operating \\nPlan that will impact a much broader swath of the taxpayer population and will have a \\nmore positive impact on effective tax administration, and these initiatives should be \\nprioritized first before diverting any resources to developing a Direct File program. \\nRecommendation #19: ETAAC recommends that if a Direct File option is \\nimplemented, Congress and IRS should ensure that it adheres to security \\nstandards implemented by the current Free File program. \\nThe IRS oversees the accuracy, security, and user experience of the current Free File \\nAlliance system, and participating partners must adhere to strict security standards to \\nremain part of the program. These security requirements should serve as the foundation \\nfor the IRS's obligations to ensure the system and data are secure when online, in \\ntransit, and at rest. \\nIn response to the identified issues, Treasury Secretary Yellen and her leadership team \\nhave instructed the agency to initiate a pilot program. This pilot aims to collect data and \\nfurther evaluate the concerns outlined in the report before making a decision on whether \\nto implement a full-scale system. However, ETAAC voices our concerns regarding the \\nprojected timeline for the Direct E-file Pilot in FY 2024, as it involves complex \\ndevelopment and implementation processes to create a functional and secure platform \\nthat meets the necessary security standards. \\nGiven the magnitude of this endeavor, it is imperative to conduct an objective evaluation \\nof the overall public costs and benefits. Ensuring the pilot’s adoption of IRS Security \\nSummit (NIST framework) practices are upheld to prevent undermining the taxpayer’s \\nconfidence and avoiding potential unintended consequences that could compromise \\nIRS systems, thereby posing risks to taxpayers by piloting with real taxpayer data. \\nAssisted Free Filing Programs - VITA &TCE \\nRecommendation #20: ETAAC recommends the IRS consider funding two\\nadditional VITA/TCE new grant programs. \\nVITA/TCE, sites offer free assisted tax return preparation for low to moderate-income \\ntaxpayers, senior citizens, persons with disabilities, those with limited English \\nproficiency, rural, military, and Native Americans. VITA/TCE services are based on tax \\nlaw scope, not income levels. \\nVITE offices are largely staffed by volunteers that depend upon grants in addition to \\ngovernment-purchased software and laptops to open and operate locations across the \\n51 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\ncountry. This past year, $30 million dollars in grants were secured for VITA and $11 \\nmillion for TCE. In FY23, VITA applicants requested over $43M in grant funds. In FY23, \\nTCE applicants requested over $13M in grant funds. \\nIn FY24, the Grant Program Office will disburse $40M in VITA grant funds. The amount \\nof TCE grant funds will be determined in the next appropriation. Additional grant funds \\nawarded will not (and historically have not) necessarily equate to more returns prepared \\nthrough these programs, but the additional funding does allow for the potential for \\ngreater geographic coverage. It could take up to two years for a new VITA recipient to \\nshow a return on investment. Additionally, many of the VITA grant recipients are \\nworking to return to their pre-pandemic tax preparation numbers. \\nSince these programs were first stood up in 2000, returns prepared under the VITA/TCE \\nprogram have increased from 1.1 million in FY2000 to more than 3.5 million in FY2019 \\n(pre-pandemic). As of April 30, 2023, over 2.4 million federal tax returns have been \\nprepared with over $2.3 billion claimed in refunds to be spent in local communities. \\nAdditionally, VITA/TCE sites completed 468,272 balance due returns totaling over $651 \\nmillion. The percentage of returns e-filed under the program has increased from 52.68% \\nin FY2000 to 98.7% in FY2023. \\nExperience has shown that the best way to get to the underserved taxpayers is through \\ntheir communities. VITA and TCE are just two examples of programs located within the \\ncommunities of the underserved populations, and they’ve built the relationships and \\ntrusts with the taxpayers they serve. For this reason, ETAAC supports the Stakeholder \\nPartnerships, Education & Communication (SPEC’s) initiative to see the creation of two \\nnew grants that would assist with growing the VITE/TCE programs. \\nIncubator Grant – Provides support for beginning organizations that have not started \\noperating and preparing returns. This grant allows these organizations an opportunity to \\nput an operational strategy in place while engaging volunteers and providing initial \\nreturn preparation services during the first year as a grant recipient. The VITA Grant \\nProgram requires the applicant to have matching funds. This particular grant would not \\nrequire matching funds. \\nOutreach Grant - Provides support for VITA/TCE partners that primarily deliver \\noutreach services. These organizations are critical to the success of VITA/TCE by \\nreaching the program’s targeted populations. In addition to reaching populations in need \\nof free return preparation, some of these organizations educate VITA/TCE taxpayers on \\nfinancial education and asset building. \\n52 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nPart III - Business Systems, Modernization, and Human Capital \\nAs you can see throughout this report, the journey to tax compliance can be complex \\nand difficult. While taxes are complex, the taxpayer journey doesn’t have to be. The \\njourney needs to be holistically evaluated and modernized in a taxpayer-centric way. \\nThe recommendations in this report are not investments in one agency, they are \\ninvestments in all taxpayers. \\nSimply put, the IRS is using 20th century approaches to solve 21st century problems. \\nThere must be a holistic long-term solution to provide innovative technology, business \\nprocesses, and human capital solutions to eliminate disruptions in the taxpayer journey. \\nWithout such a solution, the IRS is limited in its ability to effectively: \\n• Meet taxpayer expectations. \\n• Process returns timely. \\n• Service taxpayers and respond to inquiries. \\n• Protect taxpayer data and information. \\nThe IRS is responsible for a staggering amount of work. In 2022, they processed more \\nthan 235 million business and individual returns. In tax year 2021 alone, they processed \\n110.5 million returns that contained a total of $359.5 billion dollars in refunds.62 An \\norganization responsible for touching that many taxpayers should be given the tools \\nnecessary to serve them. Technology and funding alone cannot address volumes of this \\nmagnitude. The IRS must work across functions and create multi-faceted modernization \\nsolutions that include a balanced approach of technology, business process \\nimprovements, and human capital investments. These solutions should demonstrate \\nadded value to the taxpayer, empowering them to successfully navigate the tax system \\nand create a better overall journey. In addition, strategies should be developed to hold \\nthe IRS accountable for streamlined and effective tax administration. \\nRecommendation #21: ETAAC recommends Congress maintain stable,\\nconsistent, multi-year funding authorized through the Inflation Reduction Act,\\nprovide the IRS with adequate discretionary annual appropriations, and enable\\ngreater flexibility to align funding between IRS appropriations to meet\\nmission needs. \\nThe IRS largely funds the Federal Government and the services it provides American \\ncitizens; the IRS needs the tools and investments to do the job. While the processing \\ntimes for the 1040 program were reduced in 2022 by 98 days in comparison to 2021, \\n62 IRS Wage and Investment (W&I). E-mail from W&I Customer Account Services to ETAAC Subgroup on \\nDigitalization, Business, and Human Capital Modernization (February 15, 2023). \\n53 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nthis achievement required the IRS to reallocate resources and put other areas of tax \\nadministration on hold.63 This is not an optimal staffing strategy and may result in delays \\nworking in other areas of the tax administration cycle. Some of the historical issues of \\nthe IRS could have been avoided with proper and predictable funding allowing the IRS \\nto create staffing models that promote flexibility in their use of resources. “Just-in-time” \\nstaffing and reactive decision-making due to budget uncertainty is not an effective way \\nto strategically manage an organization long-term. \\n“The primary sources of revenue for the U.S. government are individual and corporate \\ntaxes and taxes that are dedicated to funding Social Security, and Medicare. This \\nrevenue is used to fund a variety of goods, programs, and services to support the \\nAmerican public and pay interest incurred from borrowing. Fiscal Year to Date 2023 \\nrevenue from Individual Income Taxes accounted for 52% or $767 billion dollars”.64 \\nAs the agency primarily responsible for government revenue sources, the IRS needs \\ndependable funding. When not properly funded, issues like the significant backlog of \\nreturns not processed occur, and there cannot be proper long-term strategic planning. \\nIt’s not a matter of “if” issues will arise, it’s a matter of “when” issues will arise from the \\nfailure to fund the IRS and empower them to innovate technology, business processes, \\nand human capital solutions. Funding issues create a situation where the IRS cannot \\nholistically strategize its staffing needs or modernize technology and business \\nprocesses. Last year was a good start in helping to address many issues with the $80 \\nbillion investment Congress made to build the infrastructure over the course of 10 years. \\nReliable and sustainable funding needs to continue. \\nFY 2022 Staffing levels should be maintained. Discretionary requests for additional \\nTaxpayer Services funding, Operations Support funding, and restoring IRS’ Business \\nSystems Modernization (BSM) account are crucial to transforming the IRS as Congress \\nintended with the Inflation Reduction Act funding. If discretionary inflationary costs and \\nthe BSM account are not restored back to FY 2022 levels, IRS will use approximately \\n1/3 of the IRA funds just to maintain staffing, services, and operations. Without \\nCongressional action to support the Taxpayer Services and BSM accounts at its current \\npace, IRA funding for Taxpayer Services will run out in FY 2025 and IRA BSM funding \\nwill run out in FY 2028. Funding the IRS annual discretionary requests is important \\nbecause if Congress waits until IRA funding runs out, the annual $1B+ price tag will be \\n63 February 15, 2023 email received by IRS Submission Processing. \\n64 “How much revenue has the U.S. government collected this year?” Fiscal Data, U.S. Treasury. \\nhttps://fiscaldatatreasury.gov/americas-finance-guide/government-revenue/ \\n54 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nmore than the FSGG sub-committee can afford without significant cuts to other \\nagencies. \\nEnabling greater flexibility to align funding between IRS appropriations will provide the \\nIRS with more agility to allocate resources to meet mission needs. Since FY2010, the \\nIRS has taken extraordinary measures in utilizing supplemental funding, user fees, and \\nrelying on inter-appropriation transfers to supplement underfunded Taxpayer Services \\nand Operations Support discretionary budgets. \\nEnsuring the appropriate use of funds and avoiding waste and misuse of taxpayer \\nmoney is crucial for maintaining their trust and confidence in the government. Therefore, \\ninvesting in the IRS should be accompanied by a recommendation for Congress to hold \\nthe agency accountable for achieving results that prioritize taxpayer services and \\neffectively reduce or eliminate their burden. \\nRecommendation #22: ETAAC recommends technology modernizations that are \\nnot a “lift and shift” and leverage commercial off-the-shelf solutions whenever\\npossible. \\nCongressional funding provides an opportunity for the IRS to develop and execute a \\ntechnology roadmap to modernize tax administration. The IRS should not simply take \\ncurrent technology solutions and business processes and “lift” them from one \\ntechnology platform into a new platform. \\nThe IRS should analyze and optimize business processes in concert with technology \\nsolutions. This will require the IRS to bring together data and business insight to \\nexamine taxpayer needs, system requirements, and business operations to develop \\neffective technology solutions that are continuously improved and maintained. \\nSystem changes need a comprehensive organizational change management plan. \\nAny system modernization that neglects change management and business process \\nimprovements would be a failure on the part of the IRS. \\nModernization of systems and processes is complex work and long overdue for the IRS. \\nProjects of this nature require a commitment at every level within the IRS and begin with \\nsystem changes that may not necessarily be customer-facing or provide exciting bells \\nand whistles--but these system changes are necessary to lay the foundation for \\nsustainable modernization efforts. These changes must be supported throughout the \\nIRS organization and by Congress with an understanding that this is a long-term \\ninitiative that may take years to successfully implement solutions that are robust and \\nenhance taxpayer experience. \\n55 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nThe states are a leading investor in tax administration technology. They recognize the \\ncritical importance of investing in technology that supports the filing season and beyond. \\nMany states have strategically implemented Commercial Off the Shelf (COTS) \\ntechnology as an option to maintain, modernize, and advance tax administration. They \\ncontinue to invest in cyber and data security strategies designed to protect the integrity \\nof their systems and the taxpayers they service. In addition to states, financial \\ninstitutions have heavily invested in technology and dedicated themselves to \\napproaches that meet the needs of the taxpayer while also protecting their data. ETAAC \\nencourages the IRS to seek the insight and experience of state tax agencies, software \\nproviders and financial institutions as they navigate system and business \\nmodernizations. \\nRecommendation #23: ETAAC recommends system modernizations and\\nGeneral Master File legacy system retirement while leveraging key stakeholder\\nfeedback and experience. \\nInformation technology (IT) plays a crucial role in the IRS's annual mission of serving \\ntaxpayers and collecting trillions of dollars in taxes that serve as the nation's revenue. \\nTo ensure continued success, it is imperative for the IRS to modernize and retire the \\noutdated General Master File (GMF) systems that impedes internal and external \\ninnovation and hinders the ability to leveraging data for modern enterprise service \\ncapabilities. \\nIt is no secret that the Service’s ability to do the job is severely hampered by its use of \\noutdated legacy systems that prevent it from being as nimble to change and challenges \\nas the private sector. For example, in 2022, the IRS was confronted by an ugly truth; it \\nhad to destroy approximately 30 million unprocessed information returns because its \\ncurrent technology was so outdated it could not handle the glut of paper documents.65 \\nWhile the destroyed information returns only represented 1% of paper received, the IRS \\nadmitted “this situation reflects the significant issues posed by antiquated IRS \\ntechnology.”66 In an audit report noting the destruction of information returns, the \\nTreasury Inspector General for Tax Administration (TIGTA) advised that the IRS \\ndevelop a broad strategy to increase electronic filing of business tax returns and forms, \\nwhich still lags behind the electronic filing of individual taxpayer returns.67 The IRS’s \\nlegacy systems pose the following risks to effective tax administration: security risks, \\n65 “IRS Statement – Information Returns,” IRS Statements and Announcements, Internal Revenue Service (IRS), \\n(May \\n 13, \\n 2022). \\n https://www.irs.gov/newsroom/irs-statement-information-returns. \\n66 “IRS Statement – Information Returns,” IRS Statements and Announcements, Internal Revenue Service (IRS), \\n(May \\n 13, \\n 2022). \\n https://www.irs.gov/newsroom/irs-statement-information-returns. \\n67 “A Service-Wide Strategy Is Needed to Address Challenges Limiting Growth in Business Tax Return Electronic \\nFiling,” Report No. 2022-40-036, Treasury Inspector General for Tax Administration (TIGTA), (May 4, 2022). \\nhttps://www.tigta.gov/sites/default/files/reports/2022-06/202240036fr.pdf. \\n56 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nunmet mission needs, staffing issues, and increased costs.68 Despite setbacks, the IRS \\nhas relied on more 21st century, internet-based computing to modernize its systems \\nsince the COVID-19 pandemic. System modernization is key to the IRS’s ability to adapt \\nto change. \\nThe IRS’s legacy systems fall under three categories: applications, software, and \\nhardware. 69 Applications are IRS-built software programs that automate business \\nfunctions. Software includes non-IRS built software and commercial software available to \\nthe public. Hardware includes physical information technology infrastructure, namely \\nmainframes and servers.70 The three categories of legacy systems are used by the IRS \\nto support daily and mission-critical functions such as processing tax returns, processing \\nrefunds, responding to taxpayers, and auditing and collection functions.71 \\nHowever, of the total 776 applications it uses, 259 or 33% are considered legacy because \\nthey are either 25 years or older or are written in an obsolete programming language. 181 \\nor 23% of applications are 25 years or older, and 13 applications in that range are \\nbetween 55 and 64 years old.72 \\nSoftware is considered legacy when it is two versions or more behind the current version \\nand the IRS tracks this by “instances in use,” or the installation of a product version that \\ncan be installed on multiple servers, workstation desktops, and laptops. The IRS has \\n4,821,033 software “instances in use,” but 1,111,419 or 23% of its most frequently used \\ncommercial software is considered legacy. Additionally, 32% of legacy software being \\nused by the IRS is at least four versions behind the current version commercially \\navailable.73 \\nHardware is considered legacy when it reaches a certain age based on industry \\nstandards, and 8 percent of the IRS’s hardware falls into this category.74 \\nOverall, the IRS has 21 modernization initiatives, several of which address retiring legacy \\nsystems. A major initiative is the Individual Master File Retirement (IMF) Acceleration \\nInitiative. IMF is the IRS’s data source for all individual tax account data. This application \\nis over 60 years old. It is written in an obsolete and archaic language, which requires \\nspecialized technical skills to operate. The estimated cost of the retirement initiative is \\n$7.84 million. It aims to modernize individual taxpayer account information, provide digital \\noptions to address taxpayer needs, and maintain the IRS digital footprint. The initiative to \\n68 “Information Technology: IRS Needs to Complete Modernization Plans and Fully Address Cloud Computing \\nRequirements,” Report No. GAO-23-104719, U.S. Government Accountability Office (GAO), (January 2023). \\nhttps://www.taxnotes.com/research/federal/other-documents/gao-reports/gao-examines-irs-modernization-plans-\\nand-cloud-computing/7fy00. \\n69 Report No. GAO-23-104719, GAO, p. 13. \\n70 Report No. GAO-23-104719, GAO, p. 13. \\n71 Report No. GAO-23-104719, GAO, p. 13. \\n72 Report No. GAO-23-104719, GAO, p. 14. \\n73 Report No. GAO-23-104719, GAO, p. 14. \\n74 Report No. GAO-23-104719, GAO, p. 15. \\n57 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nmodernize and retire IMF started in December 2021 and its planned completion date was \\nscheduled to be March 29, 2024.75 However, the IRS announced in 2022 that it would \\npostpone the retirement of IMF until 2030. Retiring IMF is key to the IRS’s modernization \\nand should be prioritized. \\nTax administration relies on several different key stakeholders that hold a vast array of \\nknowledge and experience as it relates to modernization efforts. There are many \\nexamples of successful projects and initiatives that were inclusive partnerships and \\nleveraged the knowledge of key stakeholders such as Software Providers, State Tax \\nAdministrators, and Tax Professionals. There are also examples of failed projects that \\nwere built in a silo without stakeholder feedback and experience. The IRS can avoid \\nfailures by proactively identifying stakeholders and engaging with them early to create \\npositive taxpayer experiences. \\nRecommendation #24: ETAAC recommends the IRS consider new human \\ncapital strategies to compensate for higher attrition and customer service\\ndemands. \\nWithin the IRS strategic plan is a goal centered around people. Highlighted within the \\nplan narrative is the fact that the IRS has an aging workforce. “An estimated 52,000 of \\n83,000 employees are eligible to retire within the next six years. The average attrition \\nrate for federal agencies is 5.8%, whereas the IRS is higher than 7.3%.”76 The attrition \\nrate in the processing areas of the IRS is significantly higher, peaking at almost 30% in \\n2022.77 While this kind of attrition rate may be common for jobs of this nature, the IRS \\nneeds to proactively identify measures to address it and remain ahead of it because \\nfailure to do so will impact return processing and taxpayer services. \\nModernizing the IRS is more than modernizing business processes and technology. It’s \\nan investment in human capital through appropriate succession planning strategies to \\nensure continuity in work and maximize taxpayer experience. \\nLike other private and public organizations, the IRS continues to have challenges with \\nhiring due to the competitive labor market. The IRS should continue to over hire based \\non anticipated attrition and salary savings associated with this attrition. This flexibility \\nallows them to have the staff on board to compensate for these attrition levels, \\neliminating or significantly reducing the likelihood of processing and customer service \\nbacklogs due to insufficient staffing. The IRS can then measure the effectiveness of the \\n75 Report No. GAO-23-104719, GAO, p. 18, 19,23 \\n76 “Rising Retirement and Attrition,” Goal 3 (People) of the IRS Strategic Plan (Fiscal Year 2022-2026), Internal \\nRevenue Service (IRS), (November 7, 2022). https://www.irs.gov/about-irs/people. \\n77 IRS Wage and Investment (W&I). E-mail from W&I Customer Account Services to ETAAC Subgroup on \\nDigitalization, Business, and Human Capital Modernization (February 15, 2023). \\n58 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nover hiring policy in 2024, to determine if there are any opportunities for change in the \\nhiring process. \\nThe IRS should also look at downstream modernizations that leverage technology, \\nspeed up processing, and allow for some staff to be reallocated to other added value \\ninitiatives. For example, last year the IRS implemented FixERS, which allowed \\ntechnology to address errors in returns. “Through December 31, 2022, the tool received \\n13.47 million returns and processed 13.47 returns through automation. The 13.47 \\nmillion returns worked by the tool would have required an additional 118 FTE’s.78 The \\nIRS should be commended for this use of technology and should continue their \\nmomentum to look for other areas within the return processing cycle to implement these \\nmodernizations. This will allow staff to be reallocated to other added value functions that \\ncannot be addressed through technological solutions so that overall processing times \\ncan be reduced, and customers can reach the final destination of their journey even \\nearlier. \\nCustomer service continues to be a struggle for the IRS. Customers expect one call \\nresolution and are typically contacting the IRS because they don’t have the information \\nthat allows them to self-serve. This is a perfect example of a where there needs to be a \\nmulti-faceted solution to address call volume and customer service. The IRS should \\nconsider the following: \\n• Exercise over hiring utilizing salary savings gained by attrition to always ensure \\nappropriate staffing levels. \\n• Provide a robust training program for agents and identify agent quantitative and \\nqualitative measurements that drive behaviors which align with the IRS strategic \\nplan and taxpayer expectations. \\n• Implement technology solutions that address customer service call volume and \\nresolve taxpayer issues whenever possible. These solutions should include \\nmodernized phone systems, customer relationship management (CRM) and \\nknowledge management systems (KMS). \\n78 IRS Wage and Investment (W&I). E-mail from W&I Customer Account Services to ETAAC Subgroup on \\nDigitalization, Business, and Human Capital Modernization (February 15, 2023). \\n59 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nRecommendation #25: ETAAC recommends the IRS develop key metrics to be \\nused internally and externally to measure customer service, taxpayer\\nexperience and promote transparency. \\nAs the tax collector for the federal government, the IRS is charged with meeting \\ncustomer expectations. Clear markers of success, as determined by IRS customers, will \\nhelp the IRS meet its charge and create clarity and greater trust in government. \\nThe IRS can build upon its existing infrastructure. The IRS already uses service level \\nmetrics when it communicates about turnaround time for individual income tax refunds: \\n\\\"Over 90% of refunds are issues within 21 days.\\\" The IRS can evaluate what the \\ndesired service level metrics are and expand the use of them into key focus areas. Two \\nkey focus areas are highlighted below: answering phone calls and processing paper \\ndocumentation. \\nWhat does success look like for answering phone calls? \\nFor some organizations, a successful service level for phone calls is defined as 80% of \\ncalls answered within 80 seconds. But as a reminder, taxpayers set expectations, not \\nthe IRS. As an initial data point, for identifying customer tolerance levels, the IRS can \\nexamine its records to determine when a material number of customers begin to hang \\nup while waiting in queue. \\nIdeally, the IRS would like to answer each phone call on the first ring and provide one \\ncall resolution, but this is not a practical or realistic goal. As such, the IRS needs a \\npractical waypoint along that journey and clear measures of success. The IRS should \\nconsider both quantitative and qualitative measures of success that align with customer \\nneeds. They should also evaluate any existing measurements to determine if they are \\nstill sufficient or need to be modernized. Each activity impacts another. \\nThe number of phone calls is in part determined by the speed at which the IRS can \\nprocess paper returns to avoid unnecessary return/refund status updates or how well \\nthey provide guidance on their website. Setting metrics of determined success will also \\nhelp identify business practices and procedural changes that are needed to achieve the \\ndesired outcomes. The IRS indicates they have a team that is exploring how the IRS \\nmeasures customer service/experience, with a goal of developing metrics that \\nencompass not only traditional phone service, but all channels used to provide \\ncustomer service. We encourage the IRS to engage taxpayers and stakeholders as they \\nwork on developing these metrics. \\nWhat does success look like in paper processing? \\nThe question can be answered by investigating when paper filers begin to call in \\nmaterial numbers after filing their paper returns. Then, the IRS can ask: What would it \\ntake to input all incoming paper returns within that timeframe? Can they estimate how \\nsuch efforts would affect incoming calls--comparing their estimates to actuals when \\nthose numbers are available? Ideally, the IRS would like to process all paper returns on \\n60 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nthe day they are received, but this too may not be a practical or realistic goal. The IRS \\nmay work toward that goal, but again, it needs a practical waypoint along that journey. \\nDefining success with customer expectations helps to shift the paradigm. The IRS does \\nnot set customer expectations. Instead, the IRS can capitalize on the nation's long \\ntradition in which customers set expectations. Then the IRS can set its sights on \\nmeeting customer expectations and use data to guide them along the journey. \\nRecommendation #26: ETAAC recommends the IRS provide timely legal\\nguidance on federal and state laws that impact tax administration. \\nFederal and State tax laws can have a significant impact on tax administration. Like it or \\nnot, federal tax law changes impact states and state tax law changes impact the IRS. \\nOne or the other can affect the actions taxpayers and stakeholders must take. These \\ninterconnections make legal reviews and guidance necessary to ensure returns can be \\nfiled in accordance with tax laws. Failure to provide timely legal guidance results in \\nconfusion, public relations issues, inaccurate returns, and more overall work for the IRS, \\ntaxpayers, and stakeholders. \\nThere are several incidents where the IRS and Treasury failed to provide early legal \\ndirection, which negatively impacted taxpayer’s ability to file an accurate return and \\nstakeholders' ability to provide appropriate direction. It resulted in increased taxpayer \\nconfusion and eroded taxpayer confidence. Situations such as those that occurred with \\nstate special refunds/rebates, 6050x, 1099-K, and Hawaii Red Fuel cannot be the \\nstandard for providing legal guidance and we encourage the IRS to invest in operational \\nand organizational changes that allow for appropriate and timely legal engagement with \\nstakeholders and for taxpayers. \\nClosing: \\nETAAC's experience has shown that tax administration can achieve greater efficiency \\nand better serve taxpayers when it leverages the expertise and resources of its \\nstakeholders. By working collaboratively with stakeholders, including taxpayers, industry \\nleaders, and other government officials, ETAAC has been able to identify key areas for \\nimprovement and develop recommendations that will drive positive change. As tax \\nadministration continues to evolve, it is clear from our research and own experiences \\nand expertise that a strong, transparent, and collaborative relationship between \\nCongress, the IRS, and all stakeholders is critical to achieving success and ensuring \\nthat taxpayer needs are met in the most efficient and effective way possible. \\n61 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAppendix A: ETAAC Member Biographies 2022-2023 \\nJared Ballew (Chair) – Ballew currently serves as the Vice President of Government \\nRelations for Taxwell, representing both Drake Software and TaxAct products, as a tax \\nadministration professional with 20 years of experience. Ballew currently serves as the \\nPresident of the National Association of Computerized Tax Processors (NACTP), \\npromoting standardization and simplification between government tax agencies and the \\ntax processing industry. Ballew is also actively engaged in the Council for Electronic \\nRevenue Communications Advancement (CERCA) and the Security Summit, serving as \\na co-lead for the Tax Pro Working Group. He holds a Master of Business Administration \\nfrom East Carolina University. \\nPeter Barca – Barca is Secretary of the Wisconsin Department of Revenue and an \\nactive member and officer of the Federation of Tax Administrators Board of Trustees. \\nBarca has served in the Wisconsin State Assembly, the United States House of \\nRepresentatives, and the United States Small Business Administration. He was also a \\nbusiness owner and President of Aurora Associates International. \\nVernon Barnett (Vice Chair) – Barnett began his service as Commissioner of the \\nAlabama Department of Revenue in May 2017. He has worked in state government for \\n25 years and served as a Deputy Solicitor General, Legal Advisor to the Governor, \\nDeputy Commissioner of the Department of Corrections and Executive Counsel of the \\nDepartment of Environmental Management. Barnett is current Chair of the Multistate \\nTax Commission and a member of the Federation of Tax Administrators Board of \\nTrustees. \\nAustin Emeagwai – Dr. Emeagwai is an Associate Professor of Accounting at \\nLeMoyne-Owen College, Memphis. He is the president of ABC Accounting and Tax \\nServices, P.C., a full-service CPA firm. His research interests include small business \\nand community development by Historically Black Colleges and Universities (HBCUs). \\nDr. Emeagwai is a member of the American Institute of Certified Public Accountants, \\nTennessee Society of Certified Public Accountants, National Society of Accountants, \\nand is a Volunteer Income Tax Assistance (VITA) volunteer. \\nJerry Gaddis – Gaddis is the founder and Chief Executive Officer of Tropical Tax \\nSolutions, a boutique firm headquartered in Florida providing tax consultation, \\npreparation and representation solutions for individuals and small businesses. He \\nbegan his 20-year tax career at the VITA/Tax Counseling for the Elderly clinic in the Key \\nLargo public library. He is a former H&R Block Franchisee, a former Dave Ramsey ELP \\nand a graduate of the National Tax Practice Institute. Gaddis served on the board of \\ndirectors for the National Association of Enrolled Agents for seven years including three \\nyears as an officer and one year as President/CEO. He is an Enrolled Agent. \\n62 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nRobert Gettemy – Gettemy is a full-time instructor at the University of Iowa where he \\nteaches both undergraduate and graduate courses in entrepreneurship. In addition, he \\nconsults in the tax software industry. Prior to teaching, Gettemy spent seven years at \\nTaxAct where he was Chief Operating Officer. During his tenure at TaxAct, Gettemy \\nwas responsible for all back-office operations, government relations and competitive \\nintelligence. While at TaxAct, he served as Vice Chair of the American Coalition of \\nTaxpayer Rights, was on the board of directors for the Council of Electronic Revenue \\nCommunication Advancement and was an industry co-lead in the IRS Security Summit \\ninitiative which was formed to combat stolen identity refund fraud. Gettemy was also \\nactive in IRS Free File. \\nMark Godfrey – Prior to joining Ernst & Young's Digital Tax Administration – \\nGovernment Services practice, Godfrey served as Taxation Division Director at the \\nMissouri Department of Revenue. During that time, the Taxation Division team \\nimplemented an integrated tax system and underwent a reorganization to capitalize on \\nprocessing efficiencies. Godfrey is an attorney and a certified public accountant. \\nEric Inkrott – Inkrott is Vice President of Government and Partner Relations at Green \\nDot where he is engaged with the IRS Security Summit and partners with the IRS, state \\ndepartments of revenue and the tax industry to develop new tools and strategies \\nagainst identity theft and refund fraud. He is a member of the Senior Executive Board of \\nthe IDTTRF ISAC and a board member of CERCA. \\nJihan Jude – Jude is an Estate and Trust attorney and counselor at law with the Davey \\nLaw Group in Maitland, Florida. She previously worked with ComplyRight, where she \\nfocused on business employment tax compliance, information return reporting \\nrequirements from the IRS and Social Security Administration and labor law legal \\nissues. Jude also reviewed company guidance for business clients who used \\nComplyRight's tax solutions (paper and electronic filing of tax and information returns \\nand proprietary tax filing software). Jude is also a Senior Tax Professional at H&R Block \\nduring the tax season and served as an IRS VITA volunteer every tax season since \\n2020. \\nCarlos Lopez – Lopez is founder and President of Lopez Tax Service and the Latino \\nTax Professionals Association located in Salinas, California. He holds a Bachelor of Arts \\nfrom Pacific Union College and a Certificate of Management Development for \\nEntrepreneurs from UCLA Andersen School of Management. He has completed the \\nStanford Latino Entrepreneur Initiative from the Stanford Graduate School of Business. \\nHe has been active in tax preparation and representation before the IRS for more than \\n36 years. Lopez has been a lecturer and presenter for the IRS Nationwide Tax Forums. \\nJonathan Lunardini – Lunardini is Section Manager of the California Franchise Tax \\nBoard's (\\\"FTB\\\") Identity Theft/Fraud Program. He has been a member of the Security \\nSummit since its inception in 2015, and has participated in its Information Sharing, \\nAuthentication and Financial Services working groups. Lunardini engages with the \\nIDTTRF-ISAC as a participating member of the metrics sub-team and participates in the \\nNational Automated Clearinghouse Association and the NACTP. In his role with the \\n63 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nFTB, Lunardini has partnered with the IRS, other states, and industry partners on \\nnationwide anti-fraud efforts. \\nSherice McCarthy-Hill – McCarthy-Hill is Director of Payroll at Dartmouth College in \\nHanover, New Hampshire. She manages a payroll department of four payroll \\nprofessionals and compensates approximately 10,000 faculty, staff, and students. She \\nholds a Master of Business Administration in Systems Management from Baldwin \\nWallace College, a Bachelor of Arts in Accounting with a Minor in Information Systems \\nfrom Notre Dame College. Also, she holds a Human Resources Professional \\nDevelopment Certificate. McCarthy-Hill belongs to the American Payroll Association, \\nSociety of Human Resource Management and Higher Education User Group. \\nArgi O'Leary – O'Leary is a Principal in the Advocacy Practice at Ryan, LLC in New \\nYork, where she provides tax strategy and audit assistance, including tax issue \\nnegotiations and resolution, policy advice and advocacy for all tax types. Before joining \\nRyan, O'Leary was a Deputy Commissioner with the New York State Department of \\nTaxation and Finance, leading the Department's Civil Enforcement Division and Office \\nof Professional Responsibility, and also served as an Assistant Deputy Commissioner, \\nleading the Department's litigation strategy in tax controversy matters. \\nJames Paille – Paille works for Creative Solutions Software Corp (dba myPay \\nSolutions) an Iris Global company and has over 40 years of experience in the payroll \\nindustry, including front line, treasury, and management experience. Paille is a member \\nof the board of directors of PayrollOrg (formerly the American Payroll Association), \\nCitizens Bank Treasury advisory committee and NACHA ACH advisory board. He is \\nalso an active member of the National Automated Clearinghouse Association, National \\nAssociation of Computerized Tax Processors, NPRC (National Payroll Reporting \\nConsortium) and the IRS Reporting Agents Forum and a past board member of the \\nIndependent Payroll Providers Association. \\nHallie Parchman – Parchman is a Senior Manager within Amazon's Corporate Tax \\nfunction leading the end-to-end customer experience as it relates to tax information \\nreporting and withholding. She and her team of tax professionals, software engineers, \\nproduct managers and designers are responsible for tax compliance and operations as \\nwell as product design and delivery. Before joining Amazon, Parchman worked at Apple \\nInc. focused on information reporting and at KPMG in the Federal Tax Department. She \\nis a licensed CPA in Texas. \\nAndy Phillips – Phillips is a Director at the Tax Institute at H&R Block, overseeing \\nseveral teams that focus on Agency & Industry Relations, Tax Research and Tax Law & \\nPolicy Analysis, and Tax Content. Phillips is active in the Security Summit and the \\nIdentity Theft Tax Refund Fraud Information Sharing and Analysis Center (IDTTRF \\nISAC), serving as an industry co-lead on the Authentication Working Group and as a \\nmember of the ISAC Metrics Committee. Phillips is also active in tax industry \\nassociations, previously serving as a co-lead of the CERCA Legislative Implementation \\nWorking group, where he helped facilitate the implementation of the Tax Cuts and Jobs \\nAct. In his personal time, Phillips serves on the Avila University Alumni Association \\nBoard. \\n64 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nRaeAnn Pilarski – Pilarski is Senior Manager at Code for America, where she scales \\nand supports VITA partners that participate in the GetYourRefund program. Before \\njoining Code for America, she oversaw the VITA program at the United Way of Tucson \\nand Southern Arizona. During her tenure there, she worked closely with Code for \\nAmerica as one of the original partners in the GetYourRefund pilot and led the \\ndevelopment of Valet VITA, a model that allowed clients' documents to be scanned and \\nsecurely uploaded to a system through which volunteers would access the information \\nneeded to prepare the return. \\nKeith Richardson – Richardson has over 15 years of tax administration experience. He \\nis Deputy Chief Financial Officer and Tax Commissioner for the District of Columbia. As \\nthe Deputy CFO, he contributed to the development of its new modernized tax system, \\nincluding working with IDTTRF-ISAC and establishing strategic plans for its customer \\nservice for taxpayers. Richardson previously worked for the Commonwealth of \\nPennsylvania as the Bureau of Compliance Director and was responsible for tax \\ncompliance initiatives, clearances and creating the Gaming Control Clearance Division \\nto oversee all tax clearances for owners, vendors, employees and winners. He has also \\nserved as Revenue Commissioner for the City of Philadelphia. \\nTerri Steenblock – Steenblock is the Director of Tax and Revenue Administration at \\nthe Federation of Tax Administrators. She supports state and local revenue agencies \\nacross the United States by providing information, outreach, education and support to \\ntax administrators focused on all aspects of tax administration. Prior to working at FTA, \\nshe spent 15 years at the Minnesota Department of Revenue where she held various \\nroles including serving as an Assistant Commissioner. Steenblock has been active in \\nthe Security Summit and IDTTRF ISAC since its inception. \\nTimur Taluy \\n (Vice Chair) \\n – \\n Taluy founded FileYourTaxes.com 25 years ago and \\nserves as its chief \\n executive. Taluy is a tax return preparer participating in the IRS \\n \\nAnnual Filing Season Program (AFSP) \\n and actively prepares tax returns. He serves as \\n \\nthe Board Treasurer \\n of the Council for Electronic Revenue Communications \\n \\nAdvancement (CERCA). \\n As a founding member of the IRS Security \\n Summit, \\n he serves \\n \\nas the co-chair of the Summit's Strategic Threat Assessment and Response (STAR) \\n \\nworkgroup. He develops content and speaks at tax related meetings including the IRS \\n \\nNationwide Tax Forums, the Latino Tax Professionals Tax Fest, \\n and his local colleges \\n \\nand universities. Taluy \\n holds \\n a Bachelor \\n of Science degree in Electrical Engineering \\nfrom the University of \\n Southern California. \\n \\nLindsey West \\n – \\n West \\n is the founder \\n and former CEO \\n of Track1099.com, one of \\n the first \\nservices to offer completely online and paper-free Information Returns filling. \\n West \\n \\ncurrently serves \\n as General Manager \\n of Avalara, Inc., which recently acquired \\nTrack1099. Track1099 has \\n helped over 300,000 businesses and tax \\n professionals \\n \\neasily and cost effectively manage their 1099, W-2, \\n and ACA filings \\n over the past 11 \\nyears. \\n West \\n is an aerospace engineer and r\\n eceived her \\n doctorate in A\\n eronautics and \\n \\nAstronautics from Stanford University. \\n \\n65 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAppendix B: Examples of Real-Time Collaboration & Feedback \\nStakeholder Survey \\n66 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\nInflation Reduction Act Report Recommendations Text\\r\\n\\r\\nDescription automatically generated\\n67 \\n\",\n \" \\n \\n Text\\r\\n\\r\\nDescription automatically generated\\n68 \\n\",\n \" \\n \\n Text\\r\\n\\r\\nDescription automatically generated\\n69 \\n\",\n \" \\n \\n Text\\r\\n\\r\\nDescription automatically generated\\n70 \\n\",\n \" \\n \\n \\n \\n Text\\r\\n\\r\\nDescription automatically generated\\n71 \\n\",\n \" \\n \\n \\n \\n \\n \\n1099K Real-Time Feedback Text\\r\\n\\r\\nDescription automatically generated\\n72 \\n\",\n \" \\n \\n Text, letter\\r\\n\\r\\nDescription automatically generated\\n73 \\n\",\n \" \\n \\n Text, letter\\r\\n\\r\\nDescription automatically generated\\n74 \\n\",\n \" \\n \\n \\n \\n Text\\r\\n\\r\\nDescription automatically generated\\n75 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\nETAAC Chair & Vice Chair - Direct File - Real-Time Feedback IRS Direct efile Independent Review Task Force Questions for Electronic Tax Administration Advisory Committee (ETAAC) Final Written Statements from 03/31/23 Interview Call. \\r\\nBACKGROUND. \\r\\nWe are interested in hearing from stakeholders in the public and private sector about the IRS’s efforts to research the possibility of “developing and running a free direct efile tax return system,” as mandated in the Inflation Reduction Act. As the independent third-party task force, we are tasked with assessing “the overall feasibility, approach, schedule, cost, organizational design, and Internal Revenue Service capacity to deliver such a direct efile tax return system.” \\r\\nWith the following questions, we aim to gather high-level information about the tax-filing landscape, as well as ETACC members’ perspective about a potential direct efile system. We very much appreciate your willingness to provide us with this information. \\r\\nYou are not obligated to answer any of these questions. Additionally, if there is anything else you would like to share with us, please feel free to provide information beyond the specific questions listed here. \\r\\nCURRENT TAX-FILING LANDSCAPE. \\r\\n1.\\tHow would you briefly describe the current tax e-filing landscape? What are the various options for taxpayers, and how well do those options work? \\r\\n\\r\\nThe current tax e-filing landscape has four major components: the IRS, states, software companies, and tax return preparers. All for work together tirelessly each year to ensure a smooth filing season for taxpayers. Industry and government collaborate regularly to solve problems and find solutions to better serve the taxpaying public. The various options include: \\r\\n• Do It Yourself (DIY) software \\r\\n• Utilizing a tax professional to file on behalf of the taxpayer \\r\\n• Tax Assistance Centers such as Volunteer Income Tax Assistance (VITA). Tax Counseling for the Elderly (TCE), and the FreeFile Alliance. \\r\\n○ The VITA program has operated within the IRS for over 50 years and offers free help to people who need assistance in preparing their own tax returns. Generally, the VITA program is available to people who make $60,000 or less, persons with disabilities, and limited English-speaking taxpayers. \\r\\n○ Tax Counseling for the elderly offers free help for those who are 60 years of age and older, specializing in questions about pensions and retirement-related issues unique to seniors. \\r\\n• Both VITA and TCE are staffed by IRS-certified volunteers who provide tax counseling. \\r\\n○ The Free File Alliance is a group of industry-leading private-sector tax preparation companies that provide free online tax preparation and electronic filing only through the IRS.gov website. IRS.gov state that the private \\r\\n76 \\n\",\n \" \\n \\n Industry has proven track record in providing the best technology and services available for taxpayers and, therefore, the IRS established a partnership in the Free File Alliance rather than provide its own software free to the public. Companies involved in the Free File Alliance include On-line Taxes, TaxSlayer, FileYourTaxes.com, 1040Now.net, ezTaxReturn.com, TaxAct, and FreeTaxUSA. Taxpayers making less than $73,000 are eligible to use FreeFile. \\r\\n• Software providers independently provide roughly free returns outside of the 3 million FreeFile program returns. \\r\\n\\r\\n2. What type of taxpayers are well served by the current e-filing system? \\r\\nArguably, most taxpayers are well served by the current e-filing system. According to the Comprehensive Taxpayer Altitude Survey published by the IRS in January 2022, paid tax professionals are the most valuable source of tax advice and information. Data indicates that aside from taxpayers that utilize IRS paper forms, most are satisfied with their method of tax preparation. \\r\\n\\r\\nArguably, most taxpayers are well served by the current e-filing system. According to the Comprehensive Taxpayer Attitude Survey published by the IRS in January 2022, paid tax professionals are the most valuable source of tax advice and information. Data indicates that aside from taxpayers that utilize IRS paper forms, most are satisfied with their current method of tax preparation. \\r\\n\\r\\n3. What types of taxpayers face challenges on preparing and filing a tax return under the current e-filing system? Why do these challenges exist? \\r\\n\\r\\nTaxpayers without reliable internet access, such as those in rural areas, struggle to access IRS.gov resources and to e-file their returns using DIY software. Some taxpayers also face challenges in creating Online Accounts and accessing transcripts on the IRS website. The process for verifying identity to create an Online Account presents challenges for those who are less technologically literate or do not feel comfortable sharing personal documents online. The EITC also presents challenges. Many assume that low-income tax returns are the “easy” returns, but the truth is that the EITC confuses taxpayers across the broad and is associated with a high error and fraud rate. Prepare due diligence penalties are onerous and often drive away trained circular 230 credentialed preparers from taking on the risk of preparing these types of returns. \\r\\n\\r\\nLastly, taxpayers face challenges in communicating with the IRS. The IRS does not always adequately communicate with transparency, especially when returns are held or rejected. Even when taxpayers receive notice of a held or rejected return, communications from the IRS are often hare to interpret, and taxpayers may become confused about next steps. Even when taxpayers seek the help of a paid preparer, the preparer is not able to help in this situation due to lack of access. \\r\\n\\r\\n4. How do you think the IRS could best address the challenges for taxpayers who are currently poorly served under the existing tax filing system? \\r\\n• Focus on Service, guidance, and education. \\r\\n○ The IRS answered a million more phone calls this season than last season, but improvements still needs to be made. Language in IRS notices must become more accessible for the layperson, taxpayers should receive regular updates about the status of their return beyond the capabilities available in the \\r\\n77 \\n\",\n \" \\n \\n “Where’s My Refund” tool, and clear guidance from the IRS should be issued in a timely manner. \\r\\n• Accessibility \\r\\n• Identify Theft Protection, IPPINs, One Time ID code \\r\\n• Greater utilization of trusted third parties who are currently working and serving this population. \\r\\n○ This includes ESL and minority neighborhoods. \\r\\n5. What do you think is the role of government in supporting taxpayers to file a tax return? \\r\\n• The IRS mission: Provide America’s taxpayer top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. \\r\\n\\r\\nDIRECT EFINING SYSTEM \\r\\n\\r\\n6. There are many different ways that a direct efile systems might be designed. What primary considerations should the IRS take into account when deciding how to design such a system? \\r\\nWe disagree that there are many ways. Technically there are three primary ways. \\r\\n1.\\tThe IRS continues to use the current direct file system FreeFile (no cost other than marketing). \\r\\n2.\\tThe IRS builds, maintains, and supports its own system on-premises with its own staff. \\r\\n3.\\tThe IRS contracts through RFI/RFP for an off the shelf software provider like the VITA contract. \\r\\nNote: All Options will require expenses and marketing dollars to be spent for IRS to drive traffic to the site. \\r\\nAdditional Items to Consider for Options 2 and 3 that drive up the additional cost for development: \\r\\n1.\\tThe cost of a system has many facets and is not a static one-time expense \\r\\n○ Developing and Hosting an In-house solution vs using Commercial-off-the-shelf )\\r\\n(COTS) software. \\r\\n○ Development & Platform Integration \\r\\n○ Support \\r\\n○ Maintenance \\r\\n○ Education \\r\\n○ Security \\r\\n• Collaboration Needs \\r\\n○ States \\r\\n\\tWhatever choice is made, state revenue departments need to be considered and the impacts to their agencies. May states start with FAGI and must choose to couple or decouple. \\r\\n\\r\\n78 \\n\",\n \" \\n \\n \\tSecurity – States only rely on authentication data from the federal return. \\r\\n\\tBudgets of states may not allow them to develop a new system industry (stakeholders). \\r\\n\\tPurchasing a COTs system is no different than what the current system offers. \\r\\n\\tIndustry provides feedback and collaboration \\r\\n• Representation and Support as the Vendor Software \\r\\n7. Are there ways that a direct e-file system could improve electronic tax administration? \\r\\n• We understand that there is currently a direct file option available through FreeFile and VITA that supports the current IRS Mission. \\r\\n• Increased funding for marketing and awareness of the current system would be the most cost-effective way to improve the current direct file system. \\r\\n• State revenue agencies and their missions must be considered. \\r\\n8. Are there ways that a direct efile system could harm electronic tax administration? \\r\\n• As we currently understand the proposal, a direct file outside of the current arrangement would run the risk of breaking the current ecosystem for tax administration, thereby generating unnecessary burdens on every taxpayer. Developing a direct file system would also run the risk of siloing the IRS even further, which harms tax administration. Areas of Harm: \\r\\n○ States’ Returns \\r\\n○ Levels of Service \\r\\n\\tTax Prep Advice \\r\\n\\tAuditing \\r\\n○ Fighting Fraud \\r\\n○ Funding and long-term stability \\r\\n○ Benefit of cross collaboration \\r\\n○ Taking on additional risks for preparation software services and support \\r\\n9. Can you foresee any potential risks that a direct efile system might present related to identify theft or refund fraud? \\r\\n• The security summit has standards that IRS, States, Industry, and practitioners agree upon. Lowering any of these standards to increase participation is a danger to the entire system. \\r\\n• States getting leads. Sharing FTI. \\r\\n• Bas actors will look to use and abuse any system that allows lowered levels of authentication and identity proofing. Traditional non-filers will become targets for low-dollar refund schemes if allowed to file with little to no authentication resulting in harm to the population is trying to help. \\r\\n10. Are there opportunities for the IRS and the private sector to work together in providing a direct efile system to improve e-filing services for taxpayers? \\r\\n79 \\n\",\n \" \\n \\n \\n \\n • It is our understanding that the IRS and the private sector already provide a filing system that services the direct file requirements called FreeFile \\r\\n○ The FreeFile programs belongs to the IRS, and its MOU, which are the rules created by the IRS, dictate how any approved software must comply to be a part of this program. The IRS already sets the rules and thresholds. We believe FreeFile currently meets the requirements outlined in the IRA direct file study. \\r\\n○ There is currently a long-term working relationship that includes states in this model. \\r\\n○ Zero cost to the US Government and taxpayers to maintain this platform. It is our understanding that there are no grant or contracted payments provided to the FreeFile program by the US government. We see this as a great value to the American taxpayer and valuable cost savings. \\r\\n○ From our own research we believe the program suffers from underfunding by the IRS on marketing, IRS website design, Search Engine Optimization (SEO), and overall taxpayer awareness. We believe increased funding to market the current system to increase awareness is the best use of IRS resources and funding to gain the most adoption. \\r\\n• VITA and TCE sites also provide free in-person assistance to taxpayers where the IRS contracts and procures software for these clinics and centers to use for filing tax returns. The overall cost is greater to the IRS for these services, and volunteers must be obtained to run these sites. \\r\\n11. Is there anything else you would like to share with us? \\r\\n• Thank you for the opportunity to provide feedback. \\r\\nRegards, \\r\\nJared Ballew ETAAC Chairman \\r\\nVernon Barnett ETAAC Vice Chairman\\r\\n\\r\\n80 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nAppendix C: Status of Open Prior Year Recommendations \\nETAAC considers the following recommendations still open. While Congress and the IRS \\nhave made progress in addressing many recommendations, the recommendations set \\nforth below, the Committee believes processes and work remain. \\nWe have had multiple recommendations over the years that ask the IRS to do things like: \\n• Facilitate transparency with Congress, stakeholders, and taxpayers. \\n• Continuously collaborate on any promising technology initiatives with \\nelectronic administration stakeholders. \\n• Enhance communication with taxpayers and other stakeholders. \\nCommunication, Collaboration, and Process Improvement require near-constant \\nattention. Regardless of whether a specific recommendation remains open, we look \\nforward to the IRS’s future openness to engage in dialogue with ETAAC for continuous \\nprocess improvement about the continuous ongoing facets of electronic tax \\nadministration. \\n2022 Recommendations \\nRecommendation 2: ETAAC recommends that Congress provide both budgetary and \\nlegislative support that allows the IRS to leverage its successes to deliver the level of \\nservices that taxpayers expect and deserve. The formula for success includes all the \\nfollowing: \\n• Collaboration with Stakeholders to ensure system design meets user needs. \\n• Modern, Iterative, Flexible Design in processes and technology. \\n• Prioritization of projects to optimize the benefit to tax administration as a whole; \\nand \\n• Balance Machines & People to ensure that repetitive tasks are assigned to \\nmachines so that people are available to assist taxpayers. \\nRecommendation 3: The IRS should, in collaboration with states and software platforms, \\nimplement enhancements to MeF that remove impediments from e-filing, with appropriate \\nsecurity features, taxpayer consent, and acknowledgments. \\nRecommendation 5: The IRS should work collaboratively with states and software \\nproviders to develop a long-term roadmap for Payroll and Information Return \\nModernization, leveraging its experience with MeF, to provide capabilities that allow a \\nseamless experience for all stakeholders using the systems. \\n81 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n2021 Recommendations \\nRecommendation #2: Congress should accelerate the filing deadline for certain \\ninformational returns. \\nThis recommendation remains open. Fabricated information returns continue to be a path \\nthat criminals use to attack tax systems. Ensuring that reporting occurs as early as \\npossible in the filing season – January 31 – helps to ensure that the data needed to weed \\nout fraudulent returns is available before refunds are issued. \\nSummary from 2021 Report \\nETAAC recommends that Congress accelerate the filing deadline for certain information \\nreturns to January 31st. Third-party information returns are a proven tool that encourages \\nvoluntary compliance and helps to reduce the tax gap. Accelerating the filing deadlines \\nof informational returns has proven to be an effective tool to reduce fraud and increase \\nefficiency across the tax ecosystem by allowing for more real-time matching of information \\nreporting to tax returns. The IRS should then share the applicable state return information \\nwith states as soon as possible after receipt. The earlier filing deadlines ensure that \\nrelevant data is available when it is most needed, improving the filing season for \\ntaxpayers, tax preparers, issuers, the IRS, and states. \\nRecommendation #3: Congress should modernize the data-sharing statutes \\namong federal agencies. \\nETAAC recommends that Congress review and modify IRC Section 6103 to expand data \\nsharing across federal and state agencies to combat stolen identity theft fraud. The IRS \\nis currently limited to sharing data with other agencies for tax administration purposes. \\nThis limitation prevents the IRS from sharing detailed data related to existing and \\nemerging schemes with other agencies that combat stolen identity fraud. \\nRecommendation #4: The Form 1099 Portal should have functionality that \\nintegrates with key stakeholders at the time of rollout. \\nWe are pleased to see that the 1099 portal will require authentication through SADI. In \\naddition, ETAAC commends the IRS for designing the 1099 Portal in a way that will make \\nthe future replacement of the IRS-facing processing systems easier. We have included \\nadditional recommendations in this year’s report to expand upon the needs within the \\npayroll and information return sector. We continue to recommend that the IRS collaborate \\nwith stakeholders to ensure that the information return modernization project is designed \\nin a way that improves the taxpayer experience by offering taxpayers a one-stop way to \\n82 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nfile information returns with the federal and state systems. Leveraging the design \\nstrengths of MeF can simplify taxpayers’ filing experience and can also enhance the fraud \\nprotection efforts of the Security Summit. \\nRecommendation #5: Increase the electronic filing goals. \\nETAAC recommends that the IRS further increase its electronic filing goals to enhance \\nthe taxpayer experience. Congress set the IRS goal of 80% paperless filing for major \\nfederal tax and information returns 23 years ago. The IRS considers that they met that \\ngoal for major tax returns four years ago. ETAAC believes it is time to reset the electronic \\nfiling goal to better match digital communications progress since 1998. The IRS could \\neither raise the 80% goal or be more inclusive of what is considered a major return, or \\nboth. Estimated tax returns, extensions, and amended returns should be added to the \\ngoals. Additional focus is warranted on the employment series of tax returns, which \\ncurrently languishes around an electronic filing rate of 53%. \\nRecommendation #7: Allow for greater transparency into return processing status. \\nThis year’s report provides additional discussion and suggestions in this area. \\nRecommendation #8: Expand the taxpayer protection tools in the EFIN Toolset. \\nThis recommendation was repeated with variations over several years, with the 2021 \\nrecommendation being the most recent. We understand that the IRS is ready to \\nimplement real-time EFIN validation capabilities, but this project has not been funded. \\nThe IRS should place this recommendation high on their priority list with a critical status. \\nRecommendation #10: Accelerate the investment in and timing of digital initiatives. \\nThe IRS has adopted a digital-first mindset to improve the taxpayer experience but needs \\nto accelerate the implementation of these tools. Taxpayers and practitioners alike \\ndesperately need modern, user-friendly tools to interact with the IRS digitally. The COVID \\npandemic has highlighted key tools where an accelerated digital commitment can \\nenhance the taxpayer experience and create more effective and efficient tax \\nadministration. Of the tools recommended here, the IRS has implemented SADI, and has \\nincorporated SADI into many high-use applications. We continue to recommend the \\nfollowing, and discuss the last item in further detail in this year’s report: \\n• \\nMake permanent the temporary e-signature initiatives. \\n• \\nPromote digital payment methods. \\n• \\nExpand electronic filing options. \\n83 \\n\",\n \" \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\n \\nEarlier Recommendations: \\n2018 Recommendation #8 \\nRequire security continuing education. \\n2017 Recommendation #3 \\nGiven its associated exceptionally high e-file rejects, the IRS should analyze the \\neffectiveness of the Prior Year Adjusted Gross Income/Self-Select PIN taxpayer signature \\nverification model and work collaboratively within the Security Summit to identify options \\nto replace this model, preferably with one that could be used by both IRS and States. We \\nprovide more discussion and recommend an additional solution in this year’s report. \\n84 \\n\"\n]","isConversational":false}}}],"truncated":false,"partial":false},"paginationData":{"pageIndex":11,"numItemsPerPage":100,"numTotalItems":2885,"offset":1100,"length":100}},"jwt":"eyJhbGciOiJFZERTQSJ9.eyJyZWFkIjp0cnVlLCJwZXJtaXNzaW9ucyI6eyJyZXBvLmNvbnRlbnQucmVhZCI6dHJ1ZX0sImlhdCI6MTc4MDUwOTYxOSwic3ViIjoiL2RhdGFzZXRzL1RyZXZvckpTL2lycy1mb3JtcyIsImV4cCI6MTc4MDUxMzIxOSwiaXNzIjoiaHR0cHM6Ly9odWdnaW5nZmFjZS5jbyJ9.PgCeUc81fey-Fo-Nr0DzxQ7fMUokmLwH4Fvh1YVxiK4T8ykCmYwfj2FAXfPRBopt9k6n7kNFTBD3yt6YAqonBw","displayUrls":true,"splitSizeSummaries":[{"config":"default","split":"train","numRows":2885,"numBytesParquet":58014874}]},"discussionsStats":{"closed":0,"open":1,"total":1},"fullWidth":true,"hasGatedAccess":true,"hasFullAccess":true,"isEmbedded":false,"savedQueries":{"community":[],"user":[]}}">
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p3891.pdf | 0923 Publ 3891 (PDF) | https://www.irs.gov/pub/irs-pdf/p3891.pdf | [
"LOCKB \nX\nADDRESSES\nFOR 2024\nAddress Directory for Tax Practitioners & Taxpayers\nPublication 3891 (Rev. 9-2023) Catalog Number 32659P Department of the Treasury Internal Revenue Service www.irs.gov\n",
"1\nAll Individual Returns With Payments\nwill be directed to a Lockbox site:\nForm 1040 and 1040-SR... |
p5439.pdf | 0923 Publ 5439 (PDF) | https://www.irs.gov/pub/irs-pdf/p5439.pdf | [
"\nMunicipal Bonds, Calendar Year 2020\nStatistics of Income\nwww.irs.gov/statistics | \nExempt\nOrganization\nTax Statistics\nwww.irs.gov/statistics/soi-tax-stats-tax-exempt-bond-statistics\nState and local governments across the United States and its territories issue municipal bonds to finance essen\ntial oper... |
p5384.pdf | 0923 Publ 5384 (PDF) | https://www.irs.gov/pub/irs-pdf/p5384.pdf | [
"Statistics of Income\nProgram Documentation\nData Items by Forms and Schedules\n2022\nw w w. i r s . g o v / s t a t i s t i c s\nPublication 5384 (Rev. 9-2023) Catalog Number 73556B Department of the Treasury Internal Revenue Service www.irs.gov/statistics\n",
"Statistics of Income\nProgram Documentation\nD... |
f990sd.pdf | 0923 Form 990 (Schedule D) (PDF) | https://www.irs.gov/pub/irs-pdf/f990sd.pdf | [
"SCHEDULE D \n(Form 990)\nDepartment of the Treasury \nInternal Revenue Service \nSupplemental Financial Statements\nComplete if the organization answered “Yes” on Form 990, \nPart IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. \nAttach to Form 990. \nGo to www.irs.gov/Form990 for instructi... |
p5633.pdf | 0923 Publ 5633 (PDF) | https://www.irs.gov/pub/irs-pdf/p5633.pdf | [
"OVER-THE-PHONE INTERPRETER (OPI)\nLanguages Represented\nAcateco\nAlbanian\nAmharic\nArabic\nAramaic\nArmenian\nArmenian, Western\nAssyrian\nAzerbaijani\nBengali\nBhutanese\nBosnian\nBravanese\nBulgarian\nBurmese\nCambodian/Khmer\nCantonese\nCebuano\nCha-Chao\nChaldean\nCreole\nCroatian\nCzech\nDarsi/Farsi\nDzongk... |
p5547.pdf | 0923 Publ 5547 (PDF) | https://www.irs.gov/pub/irs-pdf/p5547.pdf | [
" \nPublication 5547 (Rev. 9-2023) Catalog Number 54267X Department of the Treasury Internal Revenue Service www.irs.gov \n \n \nAugust 2023 \nIRS Over-the-Phone \nInterpreter (OPI) Service \nfor SPEC Partners, Site Coordinators, & Employees \nMission \nTo assist Limited English Proficient (LEP) taxpayers with c... |
p5164.pdf | 1023 Publ 5164 (PDF) | https://www.irs.gov/pub/irs-pdf/p5164.pdf | [
"Test Package for \nElectronic Filers of \nAffordable Care Act (ACA) \nInformation Returns (AIR) \nPublication 5164 (Rev. 10-2023) Catalog Number 66799C Department of the Treasury Internal Revenue Service www.irs.gov\nPROCESSING YEAR 2024 \nPUBLICATION 5164\n",
"Table of Contents\nSection 1. Introduction\t\n1... |
n746.pdf | 1023 Notc 746 (PDF) | https://www.irs.gov/pub/irs-pdf/n746.pdf | [
"Information About Your Notice, \nPenalty and Interest\nThe interest rates on underpayment and overpayment of taxes are as follows:\nPeriods\nOctober 1, 2011 through March 31, 2016.\n........................................................................................................................................ |
p4345.pdf | 0923 Publ 4345 (PDF) | https://www.irs.gov/pub/irs-pdf/p4345.pdf | [
"If you receive proceeds from settlement of a lawsuit, you may have questions about \nwhether you must include the proceeds in your income. This publication provides \ninformation about whether you must include the proceeds of certain kinds of settle-\nments in your income. Whether you must include the settlement p... |
p5802.pdf | 0823 Publ 5802 (PDF) | https://www.irs.gov/pub/irs-pdf/p5802.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \nDivorce & Taxes Checklist \nDivorce or separation can affect your taxes. This quick checklist can help you understand what changes you need to \nmake to avoid an unexpected balance due when you file. If you answer “yes” to the question, check the box and click the\nlink for... |
p4707.pdf | 0622 Publ 4707 (PDF) | https://www.irs.gov/pub/irs-pdf/p4707.pdf | [
"Partnerships\nFacilitate and promote webinars on \nthe latest tax information.\nMarket Social Media messages \nrelated to current priority tax mes-\nsages for tax professionals, business \nowners and public awareness.\nCommunicate Priority Outreach \nMessages to all taxpayer communi-\nties, including major employe... |
p5358.pdf | 0923 Publ 5358 (PDF) | https://www.irs.gov/pub/irs-pdf/p5358.pdf | [
" Publication 5358 (Rev. 9-2023) Catalog Number 72991C Department of the Treasury Internal Revenue Service www.irs.gov \nOctober 2023 \nFiling Season 2024: VITA/TCE \nTraining and Site Materials \nfor SPEC Partners and Employees \nThis document provides information about volunteer training and site materials \nfor ... |
p6961a.pdf | 0823 Publ 6961-A (PDF) | https://www.irs.gov/pub/irs-pdf/p6961a.pdf | [
"Publication 6961-A \nCalendar Year Projections of Information and Withholding \nDocuments for the United States and IRS Campuses\nStatistics of Income\nhttps://www.irs.gov/statistics/projections-of-federal-tax-return-filings\nPublication 6961-A (Rev. 8-2023) Catalog Number 71896U\nDepartment of the Treasury Inte... |
p6961.pdf | 0823 Publ 6961 (PDF) | https://www.irs.gov/pub/irs-pdf/p6961.pdf | [
"w w w. i r s . g o v / s t a t i s t i c s\nPublication 6961\nCalendar Year Projections of Information and \nWithholding Documents for the United States \nand IRS Campuses\n2023 Update\nSTATISTICS OF INCOME DIVISION\nRESEARCH, APPLIED ANALYTICS, AND STATISTICS\nPublication 6961 (Rev. 8-2023) Catalog Number 59088W... |
p1220.pdf | 0923 Publ 1220 (PDF) | https://www.irs.gov/pub/irs-pdf/p1220.pdf | [
" \n \nPublication 1220 (Rev. 9-2023) Catalog Number 61275P Department of the Treasury Internal Revenue Service www.irs.gov \n \n \n \n ... |
f990sk.pdf | 2023 Form 990 (Schedule K) (PDF) | https://www.irs.gov/pub/irs-pdf/f990sk.pdf | [
"SCHEDULE K \n(Form 990)\nDepartment of the Treasury \nInternal Revenue Service \nSupplemental Information on Tax-Exempt Bonds\nComplete if the organization answered “Yes” on Form 990, Part IV, line 24a. Provide descriptions, \nexplanations, and any additional information in Part VI. \n Attach to Form 990. \nGo t... |
p4518zht.pdf | 1119 Publ 4518 (zh-t) (PDF) | https://www.irs.gov/pub/irs-pdf/p4518zht.pdf | [
"當 IRS 將您的帳\n戶指派給私人催收\n機構時，您可以預\n期什麼\n我們的使命\n透過幫助美國納稅人理解和履行其稅\n務責任，並以誠實正直的態度對待所\n有人，為美國納稅人提供最優質的服\n務。\n為什麼 IRS 將我的帳戶指派給私人催收機\n構（PCA)？\n國會通過了要求 IRS 使用私人催收機構來協助我們\n催收特定逾期的稅務帳戶的法規。IRS 決定將您的\n帳戶交給私人催收機構，以收取您的未繳稅款。\n如果我已經支付了這個帳戶的欠款怎麼\n辦？\n與私人催收機構員工一起找出未應用到您帳戶的款\n項。提供員工請求的繳款資訊。您提供的資訊將被\n用於調查款項的應用情形，以確保款項被正確地記\n入。\n私人催收機構... |
p5851zhs.pdf | 0823 Publ 5851 (zh-s) (PDF) | https://www.irs.gov/pub/irs-pdf/p5851zhs.pdf | [
"新父母 \n查看这些税务优惠和减免的资格\n子女税务优惠\n纳税人如果在报税表上申报至少一名子女 作为其被抚养人 (英文)\n，\n则可能有资格获得子女税务优惠\n。\n如需帮助确定子\n女是否有资格获得该优惠\n，\n纳税人可在 IRS.gov 上查看 我的子女/被抚养人是否有资格获得子女税务优惠或其他被\n抚养人优惠\n？(英文)。\n子女及被抚养人看护优惠\n如果纳税人在工作期间雇人照顾子女或其他家庭成员\n，\n则无论其收入如何\n，\n都有资格获得 子女及被抚养\n人看护优惠\n（英文）\n。\n支付日托费用的纳税人可能有资格申请高达 35% 的日托费用抵免优惠\n，\n但有一定的\n限制\n。\n领养税务优惠\... |
p4518zhs.pdf | 1119 Publ 4518 (zh-s) (PDF) | https://www.irs.gov/pub/irs-pdf/p4518zhs.pdf | [
"国税局为您指定私\n营催收机构时，\n您可期望哪些服务\n我们的使命\n通过帮助美国纳税人理解和履行其缴\n税义务，并以诚信公正的方式执法，\n进而为其提供最优质的服务。\n美国国税局指定私营催收机构（PCA）\n征收税款的原因？\n国会已通过一项立法，要求国税局使用私营催收机\n构协助征收某些逾期税款。国税局决定将您的征税\n事宜提交一家私营催收机构，催收您尚未缴付的税\n款。\n倘若我已缴付欠缴税款，该怎么办？\n与私营催收机构员工合作，确定不适用于您账户的\n税款。提供员工要求的缴付信息。您提供的信息将\n用于研究缴付应用,确保其正确征收税款。\n私营催收机构将如何操作？\n指定代征税款的私营催收机构以国税局的名义开... |
f4972.pdf | 2023 Form 4972 (PDF) | https://www.irs.gov/pub/irs-pdf/f4972.pdf | [
"Form 4972\n2023\nTax on Lump-Sum Distributions \n(From Qualified Plans of Participants Born Before January 2, 1936)\nDepartment of the Treasury \nInternal Revenue Service \nAttach to Form 1040, 1040-SR, 1040-NR, or 1041. \nGo to www.irs.gov/Form4972 for the latest information.\nOMB No. 1545-0193\nAttachment \nSeq... |
f990sg.pdf | 2023 Form 990 or 990-EZ (Sch G) (PDF) | https://www.irs.gov/pub/irs-pdf/f990sg.pdf | [
"SCHEDULE G \n(Form 990)\nDepartment of the Treasury \nInternal Revenue Service \nSupplemental Information Regarding Fundraising or Gaming Activities\nComplete if the organization answered “Yes” on Form 990, Part IV, line 17, 18, or 19, or if the \norganization entered more than $15,000 on Form 990-EZ, line 6a.\nA... |
p1915.pdf | 0623 Publ 1915 (PDF) | https://www.irs.gov/pub/irs-pdf/p1915.pdf | [
"Understanding \nYour IRS\nIndividual\nTaxpayer\nIdentification\nNumber\nITIN\n",
"",
"GENERAL INFORMATION FOR COMPLETION OF FORM W-7/W-7(SP)\t\n11\nLine by Line Instructions for Completing Form W-7/W-7(SP). \t\n11\nWho can sign the Form W-7/W-7(SP) if the applicant is a dependent \nunder 18 years of age?\t\n14... |
f990sn.pdf | 2023 Form 990 or 990-EZ (Sch N) (PDF) | https://www.irs.gov/pub/irs-pdf/f990sn.pdf | [
"SCHEDULE N \n(Form 990)\nDepartment of the Treasury \nInternal Revenue Service \nLiquidation, Termination, Dissolution, or Significant Disposition of Assets\nComplete if the organization answered “Yes” on Form 990, Part IV, lines 31 or 32, or Form 990-EZ, line 36. \nAttach certified copies of any articles of dis... |
f990sm.pdf | 2023 Form 990 (Schedule M) (PDF) | https://www.irs.gov/pub/irs-pdf/f990sm.pdf | [
"SCHEDULE M \n(Form 990)\n2023\nNoncash Contributions\nDepartment of the Treasury \nInternal Revenue Service\nComplete if the organizations answered “Yes” on Form 990, Part IV, lines 29 or 30. \n Attach to Form 990. \nGo to www.irs.gov/Form990 for instructions and the latest information.\nOMB No. 1545-0047\nOpen t... |
f2350.pdf | 2023 Form 2350 (PDF) | https://www.irs.gov/pub/irs-pdf/f2350.pdf | [
"Form 2350 \nDepartment of the Treasury \nInternal Revenue Service\nApplication for Extension of Time \nTo File U.S. Income Tax Return \nFor U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment \n See instructions later. \n Go to www.irs.gov/Form2350 for the latest informatio... |
p5855sp.pdf | 0823 Publ 5855 (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p5855sp.pdf | [
"1\nLEY DE REDUCCIÓN DE LA INFLACIÓN \nResumen del salario \nprevaleciente y \naprendizaje registrado \nResumen: \nPara calificar para un aumento de los créditos o deducciones de ciertos \nincentivos tributarios de energía limpia, los contribuyentes generalmente \nnecesitan asegurarse de que los obreros y mecánicos... |
i706.pdf | 0923 Inst 706 (PDF) | https://www.irs.gov/pub/irs-pdf/i706.pdf | [
"Instructions for Form 706\n(Rev. September 2023)\nFor decedents dying after December 31, 2022\nUnited States Estate (and Generation-Skipping Transfer) Tax Return\nDepartment of the Treasury\nInternal Revenue Service\nSection references are to the Internal Revenue Code unless \notherwise noted.\nRevisions of Form 7... |
p5505.pdf | 0923 Publ 5505 (PDF) | https://www.irs.gov/pub/irs-pdf/p5505.pdf | [
"Domestic Private Foundations, \nTax Year 2019 \nStatistics of Income\nwww.irs.gov/statistics/soi-tax-stats-domestic-private-foundation-and-charitable-trust-statistics\nExempt\nOrganization\nTax Statistics\nPublication 5505 (Rev. 9–2023) Catalog Number 75555K\nDepartment of the Treasury Internal Revenue Service ... |
p5851sp.pdf | 0823 Publ 5851 (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p5851sp.pdf | [
"Nuevos padres \nVerifiquen elegibilidad para estos créditos tributarios y deducciones\nCrédito Tributario por Hijo \nLos contribuyentes que reclaman al menos un hijo como dependiente, en inglés, en su declaración de \nimpuestos pueden ser elegibles para el Crédito Tributario por Hijos. Para obtener ayuda para dete... |
p5832.pdf | 0823 Publ 5832 (PDF) | https://www.irs.gov/pub/irs-pdf/p5832.pdf | [
" \nEnergy Efficient Commercial \nBuildings Deduction\nBuilding owners who place in service energy efficient commercial building property (EECBP) or energy efficient \nbuilding retrofit property (EEBRP) may be able to claim a tax deduction. An increased deduction may be available for \nincreased energy savings or ... |
f8498.pdf | 0923 Form 8498 (PDF) | https://www.irs.gov/pub/irs-pdf/f8498.pdf | [
"Catalog Number 63274Y\nwww.irs.gov\nForm 8498 (Rev. 9-2023)\nForm 8498 \n(September 2023)\nDepartment of the Treasury - Internal Revenue Service \nContinuing Education Provider Application \nand Request for Provider Number\nOMB Number 1545-1459\nProvider number (IRS Use Only)\nMail this form to: IRS Continuing Ed... |
f8823.pdf | 0623 Form 8823 (PDF) | https://www.irs.gov/pub/irs-pdf/f8823.pdf | [
"Form 8823\n(Rev. June 2023)\nDepartment of the Treasury \nInternal Revenue Service \nLow-Income Housing Credit Agencies \nReport of Noncompliance or Building Disposition\nFile a separate Form 8823 for each building that is disposed of or goes out of compliance. \nGo to www.irs.gov/Form8823 for the latest informa... |
p5506.pdf | 0923 Publ 5506 (PDF) | https://www.irs.gov/pub/irs-pdf/p5506.pdf | [
"HIGH SCHOOLS \nVolunteer Income Tax Assistance (VITA) \nand Tax Counseling for the Elderly (TCE)\nPublication 5506 (Rev. 9-2023) Catalog Number 75556V Department of Treasury Internal Revenue Service www.irs.gov\n",
"SPEC MISSION STATEMENT\nAssist taxpayers in satisfying their tax responsibilities by building... |
p5392.pdf | 0623 Publ 5392 (PDF) | https://www.irs.gov/pub/irs-pdf/p5392.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nThe Art Advisory Panel \nof the Commissioner \nof Internal Revenue \nAnnual Summary Report for Fiscal Year 2022 \n(Closed meeting activity) \n \n \n \n \n \n \n \n \n \n \n \nPublication 5392 (Rev. 6-2023) Catalog Number 73942R Department of the Tre... |
f4506tsp.pdf | 0623 Form 4506-T (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/f4506tsp.pdf | [
" \nFormulario 4506-T\n(junio de 2023)\nDepartment of the Treasury \nInternal Revenue Service \nSolicitud de Transcripción de la Declaración de Impuestos\n No firme este formulario a menos que haya completado todas las líneas aplicables.\n La solicitud puede ser rechazada si el formulario está incompleto o ileg... |
f4506tes.pdf | 0623 Form 4506T-EZ (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/f4506tes.pdf | [
"Formulario 4506-T-EZ\n(Junio de 2023)\nDepartment of the Treasury \nInternal Revenue Service \nFormulario Abreviado de Solicitud de Transcripción de la \nDeclaración de Impuestos Individual\n▶ La solicitud no se tramitará si el formulario está incompleto o ilegible.\n▶ Para obtener más información sobre el Formul... |
p5077.pdf | 0723 Publ 5077 (PDF) | https://www.irs.gov/pub/irs-pdf/p5077.pdf | [
"What is a Low Income Taxpayer Clinic?\nA Low Income Taxpayer Clinic (LITC) is an organization that assists \ntaxpayers through grants received from the IRS. LITCs represent \nlow-income taxpayers in controversies with the IRS and educate \nlow-income and ESL taxpayers about their taxpayer rights and \nresponsibili... |
p5651.pdf | 0723 Publ 5651 (PDF) | https://www.irs.gov/pub/irs-pdf/p5651.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nFor more information visit IRS.gov \nStill Need \nto File a \n2022 \nTax Return? \n \nIRS t... |
p5851.pdf | 0823 Publ 5851 (PDF) | https://www.irs.gov/pub/irs-pdf/p5851.pdf | [
"New Parents \nCheck eligibility for these tax credits and deductions\nChild Tax Credit\nTaxpayers who claim at least one child as their dependent on their tax return may be eligible for the \nChild Tax Credit. For help figuring out if a child qualifies for this credit, taxpayers can check Does My \nChild/Depende... |
p3067zhs.pdf | 0723 Publ 3067 (zh-s) (PDF) | https://www.irs.gov/pub/irs-pdf/p3067zhs.pdf | [
"Publication 3067 (zh-s) (Rev. 7-2023) Catalog Number 92830G Department of the Treasury Internal Revenue Service www.irs.gov\n如果您居住的州或地区受到灾害影响，\n根据\n《罗伯特-T-斯塔福德法案》\n，\n总统已宣布您所在地区发生联邦灾害。\n联邦紧急事务管理局 (FEMA) 已发布灾害声明，\n确定了救灾宽减地区 。\n如果您的国税局记录地址是最新的，\n并且您位于宣布的灾区内，\n国税局会自动为您提供灾害税收宽减。\n请访问 \nwww.irs.gov并搜索全美各地的国税局新闻，\n以... |
p3067esp.pdf | 0723 Publ 3067 (en-sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p3067esp.pdf | [
"If you reside in a state or territory that has been impacted by a disaster, under the Robert T. Stafford Act, the \nPresident has declared a federal disaster for your area. The Federal Emergency Management Agency (FEMA) has \nissued a disaster declaration identifying the areas for relief.\nIf your IRS address of r... |
f13369.pdf | 0322 Form 13369 (PDF) | https://www.irs.gov/pub/irs-pdf/f13369.pdf | [
"Catalog Number 35327G\nwww.irs.gov\nForm 13369 (3-2022)\nForm 13369 \n(March 2022)\nDepartment of the Treasury - Internal Revenue Service\nAgreement to Mediate\nTo: IRS Independent Office of Appeals Team Manager\nDate\nCompliance Officer Information (The Person to Contact in Compliance About this Case)\nName\nTitl... |
p3067ru.pdf | 0723 Publ 3067 (ru) (PDF) | https://www.irs.gov/pub/irs-pdf/p3067ru.pdf | [
"Publication 3067 (ru) (Rev. 7-2023) Catalog Number 92829F Department of the Treasury Internal Revenue Service www.irs.gov\nЕсли вы проживаете в штате или на территории, пострадавших от стихийного бедствия, в соответствии с определением Закона \nРоберта Т. Стаффорда, Президент объявит ваш район зоной бедствия н... |
p3067ko.pdf | 0723 Publ 3067 (ko) (PDF) | https://www.irs.gov/pub/irs-pdf/p3067ko.pdf | [
"Publication 3067 (ko) (Rev. 7-2023) Catalog Number 92828U Department of the Treasury Internal Revenue Service www.irs.gov\n재난의 피해를 입은 주 또는 지역에 거주한다면 Robert T. Stafford 법안에 따라 대통령이 귀하의 지역에 연방 재난을 선\n포합니다. 연방 재난 관리국 (FEMA) 은 구제책이 필요한 지역을 식별하는 재난 선포를 발표합니다.\nIRS에 귀하의 최신 주소 기록이 있으며 귀하가 선포된 재난 지역에 있다면, IRS는 자동적으로 재... |
p3605.pdf | 0322 Publ 3605 (PDF) | https://www.irs.gov/pub/irs-pdf/p3605.pdf | [
"Fast Track Mediation - Collection\nA Process for Prompt Resolution of Tax Issues\nQualifications\nThe Internal Revenue Service offers \nfast track mediation for certain \ncollection cases and issues to help \ntaxpayers resolve disputes resulting \nfrom:\n•\tOffers in Compromise\n•\tTrust Fund Recovery Penalties\nA... |
p5681.pdf | 0823 Publ 5681 (PDF) | https://www.irs.gov/pub/irs-pdf/p5681.pdf | [
"Internal Revenue Service General Records \nSchedule as published by:\nNATIONAL ARCHIVES AND RECORDS ADMINISTRATION\nThe General \nRecords Schedules\n",
"Transmittal No. 34 \nGeneral Records Schedules \nJune 2023 \n2 \nThis document contains the entire GRS as it stood as of the \npublication of GRS Transmittal 34... |
p5248.pdf | 0823 Publ 5248 (PDF) | https://www.irs.gov/pub/irs-pdf/p5248.pdf | [
"Publication 5248 (Rev. 8-2023) Catalog Number 68747U Department of the Treasury Internal Revenue Service www.irs.gov\nIRS Form 990-N \nElectronic Filing \nSystem (e-Postcard)\n",
"2\nSteps for using the Form 990-N Electronic Filing System \n(e-Postcard)\nREMINDER\nAn organization cannot file Form 990-N unti... |
p5308.pdf | 0823 Publ 5308 (PDF) | https://www.irs.gov/pub/irs-pdf/p5308.pdf | [
"Guide for \nAutomated \nEnrollment For \nAffordabe Care Act \n(ACA) Providers \nPublication 5308 (Rev. 8-2023) Catalog Number 71629B Department of the Treasury Internal Revenue Service www.irs.gov\nThe Externals Guide\nPROCESSING YEAR 2024 \nPUBLICATION 5308\n",
"\ni\nGuide for Electronically Filing ACA I... |
p5840zhs.pdf | 0723 Publ 5840 (zh-s) (PDF) | https://www.irs.gov/pub/irs-pdf/p5840zhs.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 国税局徽标\n民权处 \n残障纳税者合理通融 \n的常见问题 \n \n1973 年《康复法》第 504 条（第 504 条）要求联邦机构向残障者提供平等的机会，以参与和获取\n联邦政府资助或执行的计划福利与服务。国税局 (IRS) 确保在国税局设施及国税局协助的计划遵守\n第 504 条，比如： \n•\n义务报税服务中心\n•\n老年人税收咨询服务中心\n•\n低收入纳税者服务处\n对于第 504 条常⻅问题的以下回答，帮助纳税者理解在国税局执行和国税局协助的计划中向残... |
p5840sp.pdf | 0723 Publ 5840 (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p5840sp.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDIVISIÓN DE DERECHOS CIVILES \n ACOMODACIONES RAZONABLES PARA CONTRIBUYENTES \nPREGUNTAS FRECUENTES\nLa sección 504 de la Ley de Rehabilitación de 1973 (Sección 504) exige que las agencias \nfederales les ofrezcan a los individuos con discapa... |
p5842ko.pdf | 0723 Publ 5842 (ko) (PDF) | https://www.irs.gov/pub/irs-pdf/p5842ko.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n... |
p5841ko.pdf | 0723 Publ 5841 (ko) (PDF) | https://www.irs.gov/pub/irs-pdf/p5841ko.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 미국 국기\n납세자 접근 가이드 \n일반 지침 \n국세청은 납세자들... |
p5841sp.pdf | 0723 Publ 5841 (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p5841sp.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n Guía de Accesibilidad para\nel Contribuyente \nGUÍA GENERAL \nEl Servicio de Impuestos Internos se compromete a que los contribuyentes puedan participar en \nnuestros programas y servicios, y recibir sus beneficios. Este compromiso también incluye los \nprogramas de ayuda del IRS,... |
p5840ht.pdf | 0723 Publ 5840 (ht) (PDF) | https://www.irs.gov/pub/irs-pdf/p5840ht.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Sèvis Sèvis Revni Entèn \nDIVIZYON DWA SIVIL\n ARANJMAN REZONAB POU KONTRIBYAB KI GEN ANDIKAP \nKESYON YO POZE SOUVAN \nSeksyon 504 nan Lwa Reyabilitasyon 1973 la (Seksyon 504) egzije ajans federal yo pou yo bay \nmoun ... |
p5842sp.pdf | 0723 Publ 5842 (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p5842sp.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n Logotipo de IRS\nEl acceso lingüístico para los contribuyentes con conocimientos \nlimitados del inglés \nPreguntas frecuentes \nEl Servicio de Impuestos Internos (IRS, por sus siglas en inglés) reconoce que muchos \ncontribuyentes tienen conocimientos limitados del inglé... |
p5841ht.pdf | 0723 Publ 5841 (ht) (PDF) | https://www.irs.gov/pub/irs-pdf/p5841ht.pdf | [
" \n \n \n \n \n \n \n \n \n \n Sèvis Sèvis Revni Entèn \nGid Aksè pou Kontribyab yo \nGID JENERAL \nSèvis Revni Entèn nan devwe pou li garanti kontribyab yo kapab patisipe, epi benefisye avantaj \npwogram ak sèvis nou yo. Devouman sa enplike tou pwogram ki gen asistans IRS nou yo – Asistans \nEnpo sou Revni Volont... |
p5841zhs.pdf | 0723 Publ 5841 (zh-s) (PDF) | https://www.irs.gov/pub/irs-pdf/p5841zhs.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 国税局徽标\n纳税者无障碍指南 \n一般指导\n国税局致力于确保纳税者能够参与其计划和服务，并从中受益。这一承诺还包括国税局援助计\n划——义务报税服务 (VITA)、老年人税收咨询服务 (TCE) 和低收入纳税人咨询中心 (LITC)。\n我们为有视力、听力、认知、行动或其他需求的残障纳税者提供合理通融。如果英语是您的第\n二语言，我们还提供其他语言的书面和口语服务。\n当您从国税局或国税局援助计划寻求服务时，您可以随时请求残疾或语言援助。我们无偿为纳税者提供\n援助。我们根据个人需求处理请求。\n如果您对合理通融或语言协助... |
p5075.pdf | 0623 Publ 5075 (PDF) | https://www.irs.gov/pub/irs-pdf/p5075.pdf | [
"Are You Maximizing Your Tax Refund?\nRefundable\nTax Credits\nWhat are \nrefundable tax \ncredits?\nA refundable tax credit is a tax credit that \ndoesn’t require you to owe any tax. You may \nreceive a refund of a refundable tax credit \nwhen the amount is more than the amount \nof tax you owe.\nMaximize Your Tax... |
p5842ht.pdf | 0723 Publ 5842 (ht) (PDF) | https://www.irs.gov/pub/irs-pdf/p5842ht.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n Sèvis Sèvis Revni Entèn \nAksè Lengwistik pou Kontribyab ki gen Konpetans Limite nan\nAnglè Kesyon yo Poze Souvan \nIRS la rekonèt anpil kontribyab gen konpetans limite nan anglè, sa ki ka yon baryè pou \nkonpreyansyon dwa ak responsablite fiskal yo. IRS la devwe pou li abòd... |
p5840ko.pdf | 0723 Publ 5840 (ko) (PDF) | https://www.irs.gov/pub/irs-pdf/p5840ko.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 미국 국기\n민권부 \n장애가 있는 납세자들을 위한 합리적인 편의제공 \n자주 묻는 질문 \n1973 년 재활법 섹션 504 는 연방 기관이 장애가 있는 개인에게 연방정부가 지원하거나 시행하는 \n프로그램 혜택과 서비스에 참여하고 접근할 수... |
p5842zhs.pdf | 0723 Publ 5842 (zh-s) (PDF) | https://www.irs.gov/pub/irs-pdf/p5842zhs.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 国税局徽标\n为英语能力有限(LEP)的纳税人提供语言服务\n常⻅问题\n国税局认识到许多纳税人的英语能力有限，会妨碍他们理解自身的纳税权利与义务。国税局\n致力于解决这些潜在障碍，并由⺠权处的公平、多样性及包容办公室执⾏公⺠权利法律。\n国税局第 \n22-3 号政策声明《致力于协助不能讲英语的纳税人理解他们的纳税义务》写明， \n“\n国税局致力于向每位纳税人提供优质服务，包括无法充分掌握英语语言的纳税人。将考虑可\n用的资源，把这些纳税人... |
fw3c.pdf | 0823 Form W-3C (PDF) | https://www.irs.gov/pub/irs-pdf/fw3c.pdf | [
"Attention: \nYou may file Forms W-2 and W-3 electronically on the SSA’s Employer \nW-2 Filing Instructions and Information web page, which is also accessible \nat www.socialsecurity.gov/employer. You can create fill-in versions of \nForms W-2 and W-3 for filing with SSA. You may also print out copies for \nfiling... |
p5536.pdf | 0823 Publ 5536 (PDF) | https://www.irs.gov/pub/irs-pdf/p5536.pdf | [
" \nPersonal Wealth, 2019\nStatistics of Income\nwww.irs.gov/statistics | \nIndividual\nTax Statistics\nPublication 5536 (Rev. 8–2023) Catalog Number 38827P\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nThe Personal Wealth Study collects data reported on Form 706, United States Estate (and G... |
p5801a.pdf | 0823 Publ 5801-A (PDF) | https://www.irs.gov/pub/irs-pdf/p5801a.pdf | [
"Publication 5801-A (8-2023) Catalog Number 94262E Department of the Treasury Internal Revenue Service www.irs.gov\nIRS.GOV TAX RESOURCES FOR SMALL \nBUSINESSES\nSmall Business and Self-Employed Tax Center \nResources for taxpayers who file Form 1040 or 1040-SR, Schedules C, \nE, F or Form 2106, as well as sma... |
p5724a.pdf | 0823 Publ 5724-A (PDF) | https://www.irs.gov/pub/irs-pdf/p5724a.pdf | [
"Publication 5724-A (Rev. 8-2023) Catalog Number 93694I Department of the Treasury Internal Revenue Service www.irs.gov\nWhat is the credit for \nnew clean vehicles?\nIf you are interested in claiming the clean vehicle \ncredit for purchasing a new clean vehicle after \nAug. 16, 2022, a tax credit is available... |
f14568b.pdf | 0723 Form 14568-B (PDF) | https://www.irs.gov/pub/irs-pdf/f14568b.pdf | [
"Form 14568-B (Rev. 7-2023)\nwww.irs.gov\nCatalog Number 66146J\nFor Paperwork Reduction Act information see current EPCRS Revenue Procedure.\nForm 14568-B \n(July 2023)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - Schedule 2: \nNonamender Failures for IRC 401(a) Plans\nO... |
f14568.pdf | 0723 Form 14568 (PDF) | https://www.irs.gov/pub/irs-pdf/f14568.pdf | [
"Catalog Number 66138J\nwww.irs.gov\nForm 14568 (Rev. 7-2023)\nFor Paperwork Reduction Act information see the current EPCRS Revenue Procedure.\nForm 14568 \n(July 2023)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement\nOMB Number \n1545-1673\nInclude the plan name, Applicant’s... |
f14568a.pdf | 0723 Form 14568-A (PDF) | https://www.irs.gov/pub/irs-pdf/f14568a.pdf | [
"Catalog Number 66144N\nwww.irs.gov\nForm 14568-A (Rev. 7-2023)\nFor Paperwork Reduction Act information see the current EPCRS Revenue Procedure.\nForm 14568-A \n(July 2023)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - \nSchedule 1: Plan Document Failures for 403(b) Plan... |
f14568d.pdf | 0723 Form 14568-D (PDF) | https://www.irs.gov/pub/irs-pdf/f14568d.pdf | [
"Catalog Number 66148F\nwww.irs.gov\nForm 14568-D (Rev. 7-2023)\nFor Paperwork Reduction Act information see current EPCRS Revenue Procedure.\nForm 14568-D \n(July 2023)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - Schedule 4 \nSIMPLE IRAs\nOMB Number \n1545-1673\nInclud... |
f14568c.pdf | 0723 Form 14568-C (PDF) | https://www.irs.gov/pub/irs-pdf/f14568c.pdf | [
"Form 14568-C (Rev. 7-2023)\nwww.irs.gov\nCatalog Number 66147U\nFor Paperwork Reduction Act information see current EPCRS Revenue Procedure.\nForm 14568-C \n(July 2023)\nDepartment of the Treasury - Internal Revenue Service\nModel VCP Compliance Statement - Schedule 3 \nSEPs and SARSEPs\nOMB Number \n1545-1673\nI... |
p5844.pdf | 0723 Publ 5844 (PDF) | https://www.irs.gov/pub/irs-pdf/p5844.pdf | [
"Got Kids?\nWelcome \nBack to \nSchool!\nWhether your child is a newborn, \ncollege student or anywhere in \nbetween, parents have special tax \nsituations and benefits. Review tax \ninformation for parents and get general \ninformation about tax credits, such as Earned \nIncome Tax Credit (EITC) by scanning the QR... |
p5850.pdf | 0723 Publ 5850 (PDF) | https://www.irs.gov/pub/irs-pdf/p5850.pdf | [
"Got\nKids?\nWelcome Back to School!\nGot\nKids?\nWelcome Back to School!\nSc\nan\n t\nhe\n Q\nR \nco\nde\n w\nit\nh \nyo\nur\n s\nm\nar\nt \nde\nvi\nce\n o\nr \nvi\nsit\n ir\ns.\ngo\nv/\nvi\nta\n f\nor\n F\nre\ne \nTa\nx \nR\net\nur\nn \nPr\nep\nar\nat\nio\nn\nPublication 5850 (7-2023) Catalog Number 94252I Depart... |
p5682.pdf | 0723 Publ 5682 (PDF) | https://www.irs.gov/pub/irs-pdf/p5682.pdf | [
"Records \nControl \nSchedules\nPublication 5682 (Rev. 7-2023) Catalog Number 93323W Department of the Treasury Internal Revenue Service www.irs.gov\n",
"Records Control Schedules – \n \nBack to Table of Contents \n1 \nINTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULES 8 - 37 \nTABLE OF CONTENTS \n \nIRS Rec... |
p5845.pdf | 0723 Publ 5845 (PDF) | https://www.irs.gov/pub/irs-pdf/p5845.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nDo you need a new \nEmployer Identification Number? \nIRS.gov/EIN \nGenerally, businesses need a new EIN when their ownership or structure has changed. Although changing \nthe name of your business does not require you to obtain a new EIN, you may wish t... |
p5368.pdf | 0723 Publ 5368 (PDF) | https://www.irs.gov/pub/irs-pdf/p5368.pdf | [
"2021 Gifts\nStatistics of Income\nwww.irs.gov/statistics | \nIndividual\nTax Statistics \nPublication 5368 (Rev. 7–2023) Catalog Number 73370D\nDepartment of the Treasury Internal Revenue Service www.irs.gov\nThe Federal gift tax is a tax on the right to transfer property during life to other persons or organiz... |
p5331.pdf | 0723 Publ 5331 (PDF) | https://www.irs.gov/pub/irs-pdf/p5331.pdf | [
"Nonprofit Charitable and Other \nTax-Exempt Organizations, Tax Year 2019\nStatistics of Income\nwww.irs.gov/statistics | \nExempt\nOrganization\nTax Statistics\nhttps://www.irs.gov/statistics/soi-tax-stats-charities-and-other-tax-exempt-organizations-statistics\nThe Statistics of Income Division (SOI) conducts ann... |
p3067.pdf | 0723 Publ 3067 (PDF) | https://www.irs.gov/pub/irs-pdf/p3067.pdf | [
"Publication 3067 (Rev. 7-2023) Catalog Number 38801J Department of the Treasury Internal Revenue Service www.irs.gov\nIf you reside in a state or territory that has been impacted by a disaster, under the Robert T. Stafford Act, the \nPresident has declared a federal disaster for your area. The Federal Emergenc... |
p5827.pdf | 0723 Publ 5827 (PDF) | https://www.irs.gov/pub/irs-pdf/p5827.pdf | [
"Understanding your \nIRS debt and Passport \nCertification\nBy law (Internal Revenue Code Section 7345), the IRS will certify taxpayers \nwith seriously delinquent tax debts to the State Department for specific \nactions regarding their passports. \nGenerally, the State Department will not issue passports to taxpa... |
p5840.pdf | 0723 Publ 5840 (PDF) | https://www.irs.gov/pub/irs-pdf/p5840.pdf | [
" \n \n \nPage 1 of 4 \n \nCIVIL RIGHTS DIVISION \n \nREASONABLE ACCOMMODATIONS FOR TAXPAYERS WITH DISABILITIES \n \nFREQUENTLY ASKED QUESTIONS \n \n \nSection 504 of the Rehabilitation Act of 1973 (Section 504) requires federal agencies to provide \nindividuals with disabilities with an equal opportunity to parti... |
p5842.pdf | 0723 Publ 5842 (PDF) | https://www.irs.gov/pub/irs-pdf/p5842.pdf | [
" \nJanuary 2016 \n \n \nLanguage Access for Taxpayers with Limited English Proficiency \nFrequently Asked Questions \n \nThe IRS recognizes that many taxpayers have limited English proficiency, which can be \na barrier to understanding their tax rights and responsibilities. The IRS is committed to \naddressing the... |
p5841.pdf | 0723 Publ 5841 (PDF) | https://www.irs.gov/pub/irs-pdf/p5841.pdf | [
"Office of Equity, Diversity and Inclusion\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nTaxpayer Accessibility Guide \nGENE... |
p5241.pdf | 0623 Publ 5241 (PDF) | https://www.irs.gov/pub/irs-pdf/p5241.pdf | [
"Fiscal Year 2022 annual report \nirs whistleblower oFFice \n",
"IRS Whistleblower Office - Annual Report to Congress\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \ntable oF contents \nScope of the Report .................................................................................2 ... |
p5797sp.pdf | 0623 Publ 5797 (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p5797sp.pdf | [
" \n \n \n \n \n \n \n \n \n \nCréditos tributarios por energía residencial \nIRS.gov/homeenergy \nSi ha hecho mejoras en el uso de energía en su hogar, existen créditos tributarios disponibles para una porción de gastos elegibles. La \nLey de Reducción de la Inflación de 2022 aumentó la cantidad del crédito y l... |
p5817g.pdf | 0623 Publ 5817-G (PDF) | https://www.irs.gov/pub/irs-pdf/p5817g.pdf | [
" \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \nClean Energy Tax Incentives: Elective Pay Eligible Tax Credits \nThe Inflation Reduction Act of 2022 (“IRA”) makes several clean energy tax credits available to businesses; tax-exempt organi \n-\nza... |
p4696prs.pdf | 0922 Publ 4696 (PR) (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p4696prs.pdf | [
"4696(PR)\nVolunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)\nVITA/TCE Puerto Rico Resource Guide 2022 RETURNS\nTake your VITA/TCE training online at www.irs.gov (keyword:\nLink & Learn Taxes). Link to the Practice Lab to gain \nexperience using tax software and take the certification te... |
p1586.pdf | 0723 Publ 1586 (PDF) | https://www.irs.gov/pub/irs-pdf/p1586.pdf | [
"Reasonable Cause \nRegulations & \nRequirements for \nMissing and Incorrect \nName/TINs on \nInformation Returns \n(Including instructions for reading CD/DVDs) \nPublication 1586 (Rev. 7-2023) Catalog Number 13597U Department of the Treasury Internal Revenue Service www.irs.gov \n",
"i \n \nTable of Contents \nI... |
p4054.pdf | 0623 Publ 4054 (PDF) | https://www.irs.gov/pub/irs-pdf/p4054.pdf | [
"National Taxpayer Advocate\nOBJECTIVES REPORT\nTO CONGRESS\nFiscal Year 2024\n",
"",
"Fiscal Year 2024 Objectives Report to Congress\ni\nTABLE OF CONTENTS\nPREFACE: National Taxpayer Advocate’s Introductory Remarks . . . . . . . . . . . . . . . . . . . iii\nREVIEW OF THE 2023 FILING SEASON ... |
p4281pr.pdf | 0623 Publ 4281 (PR) (PDF) | https://www.irs.gov/pub/irs-pdf/p4281pr.pdf | [
"Do You Have Children?\nAdditional Child Tax Credit “ACTC” for Bona Fide residents of Puerto Rico. \nWhat’s New? Bona Fide residents of Puerto Rico are eligible to claim the “ACTC” if they \nhave a qualifying child and meet the other requirements.\nYou may qualify for the Child Tax Credit. \nYou may be able to clai... |
p5839.pdf | 0723 Publ 5839 (PDF) | https://www.irs.gov/pub/irs-pdf/p5839.pdf | [
"DIGITAL ASSETS IN ITIATIVE\nDepartment of the Treasury – Internal Revenue Service\nAs of May 2023\nE X E C U T I V E S U M M A R Y\nDigital assets are defined in the Internal Revenue Code as digital representations of value which are recorded on \na cryptographically secured distributed ledger, such as a blockcha... |
f4506t.pdf | 0623 Form 4506-T (PDF) | https://www.irs.gov/pub/irs-pdf/f4506t.pdf | [
"Form 4506-T\n(June 2023)\nDepartment of the Treasury \nInternal Revenue Service \nRequest for Transcript of Tax Return\n▶ Do not sign this form unless all applicable lines have been completed.\n▶ Request may be rejected if the form is incomplete or illegible.\n▶ For more information about Form 4506-T, visit www.... |
p5817gsp.pdf | 0623 Publ 5817-G (sp) (PDF) | https://www.irs.gov/pub/irs-pdf/p5817gsp.pdf | [
"Provisión tributaria \nDescripción\nGeneración de energía y captura de carbón\nCrédito tributario por \nproducción de electricidad de \nrenovables (§ 45, pre-2025) \nPara la producción de electricidad a partir de fuentes renovables elegibles, incluidas la energía eólica, de \nbiomasa, geotérmica, solar, de pequeña... |
f4506tez.pdf | 0623 Form 4506T-EZ (PDF) | https://www.irs.gov/pub/irs-pdf/f4506tez.pdf | [
"Form 4506-T-EZ\n(June 2023)\nDepartment of the Treasury \nInternal Revenue Service \nShort Form Request for Individual Tax Return Transcript\n▶ Request may not be processed if the form is incomplete or illegible.\n▶ For more information about Form 4506T-EZ, visit www.irs.gov/form4506tez.\nOMB No. 1545-2154\nTip:... |
p594zht.pdf | 0718 Publ 594 (zh-t) (PDF) | https://www.irs.gov/pub/irs-pdf/p594zht.pdf | [
"國稅局催收流程 \n出版物 594\n本出版物大體描述了國稅局的催收流程。\n催收流程指的是您不自願交稅的情況下，\nIRS 為收取您積\n欠的稅款所能能為採取的一系列行為。\n如果您在收到稅單後未按時繳清稅款，\n催收流程將會開始。\n請記住，\n本出版物僅供參考，\n可能無法論及一切催收情形。\n本出版物也不是對稅法的技術分析，\n也不\n涉及對您的權利進行詳細說明。\n有關您的權利的說明，\n請參閱出版物 1\n（英文）\n——您作為納稅人的\n權利。\n如果您有問題或需要幫助\n請瀏覽 IRS.gov 網站查詢有關稅務需求事宜。\n您可以從互動式稅務助理 IRS.gov/ITA (英文) 找到\n您的稅務問題的答案... |
p594zhs.pdf | 0718 Publ 594 (zh-s) (PDF) | https://www.irs.gov/pub/irs-pdf/p594zhs.pdf | [
"国税局催收程序 \n第 594 号刊物\n本刊物全面介绍了国税局催收程序。\n催收指国税局可在您非自愿纳税的情况下，\n采取一系列措施催\n收所欠税款。\n倘若您在收到账单后未能按时足额缴纳税款，\n我 们将启动催收程序。\n请记住，\n本刊物仅供参考，\n可能无法涵盖所有催收税款的情况。\n本刊物也并非旨在对税法进行技术性\n分析，\n且不会详细解释您的权利。\n有关权利说明，\n请参阅第1 号刊物 (英文)\n《纳税人的权利》\n。\n您若有问题或需要帮助\n请访问 IRS.gov 网站查询有关税务事宜。\n可访问 IRS.gov/ITA (英文)，\n使用交 互式税务助手解答税务\n问题。\n亦可访问 IRS.gov... |
f1024a.pdf | 0118 Form 1024-A (PDF) | https://www.irs.gov/pub/irs-pdf/f1024a.pdf | [
" \n \nForm 1024-A must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form1024a for more information. \n"
] |
i1024a.pdf | 0121 Inst 1024-A (PDF) | https://www.irs.gov/pub/irs-pdf/i1024a.pdf | [
" \nNote: The form, instructions, or publication you are looking for \nbegins after this coversheet. \nPlease review the updated information below. \nUpdated Information on Signing Electronically Submitted Form 1024-A \nAn applicant may satisfy the electronic signature requirement for an electronically submitted \n... |
f5316.pdf | 1221 Form 5316 (PDF) | https://www.irs.gov/pub/irs-pdf/f5316.pdf | [
" \n \nForm 5316 must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form5316 for more information. \n"
] |
f5307.pdf | 0614 Form 5307 (PDF) | https://www.irs.gov/pub/irs-pdf/f5307.pdf | [
" \n \nForm 5307 must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form5307 for more information. \n"
] |
f8940.pdf | 0611 Form 8940 (PDF) | https://www.irs.gov/pub/irs-pdf/f8940.pdf | [
" \n \nForm 8940 must be submitted electronically through \nPay.gov. You can access the most recent version of the \nform at Pay.gov. \n \nGo to www.irs.gov/Form8940 for more information. \n"
] |
p3415.pdf | 0623 Publ 3415 (PDF) | https://www.irs.gov/pub/irs-pdf/p3415.pdf | [
" TAXES + SECURITY = TOGETHERIRS logo/American flag \nElectronic Tax Administration Advisory Committee \nANNUAL REPORT \nTO CONGRESS \nJune 2023 Image of the U.S. Capitol \nPublication 3415 (Rev. 6-2023) Catalog Number 28110R Department of the Treasury Internal Revenue Service www.irs.gov \n",
" \n \n \n \n... |
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