Correct all Individual Master File (IMF) Entity account issues using the instructions contained in this handbook in order to establish, change, maintain and/or perfect individual taxpayer accounts. After the applicable Entity changes are made, Entity will coordinate with other IRS areas to ensure any non-Entity issues are resolved. Use the instructions outlined in this Internal Revenue Manual (IRM) to complete Entity changes/corrections to the Entity Section of the taxpayer’s account.

Purpose: The purpose of the IMF Entity Control Unit (ECU) is to correct and perfect taxpayer’s name, filing statuses, addresses, etc. based on taxpayer-initiated contact (Form 8822, Form 56, CP 54s, etc.,) as well as information provided by other IRS business units such as Examination, 1040X processing, Accounts Management, ITIN, Rejects, etc.

Audience: The procedures apply to IRS employees (tax examiner, lead tax examiner and supervisory employees) who are responsible for correcting errors and/or updating accounts from the processing of tax returns, Computer Paragraph (CP) Notices, Correspondex letters, Form 8822, Form 56, CP 54s, etc. IRM 3.13.5 also contains address perfection and correction procedures used by employees outside of the Submission Processing domain.

Policy Owner: Director, Submission Processing

Program Owner: Specialty Programs Branch, Post Processing Section

Primary Stakeholders: Submission Processing, Accounts Management (AM), Small Business/Self Employed (SBSE), Taxpayer Advocate (TAS), Information Technology programmers, Compliance, Modernized E-File (MeF) and Submission Processing (SP).

The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, if additional information is required.

While the IRS is continually working to serve customers in a quality manner, some taxpayers still have difficulty getting solutions to their problems or getting timely and appropriate responses to their inquiries. Per 7803(c), Congress established the Office of the Taxpayer Advocate, led by the NTA and its functions within the IRS to assist these taxpayers. TAS has identified criteria that qualify taxpayers for TAS assistance. The Case Advocate will conduct an independent review of actions that have been taken or need to be taken to resolve the problems taxpayers are experiencing.

Employees should not view TAS Case Criteria as a means of excluding taxpayers from TAS, but rather, as a guide to TAS case acceptance. The criteria under which TAS accepts a case should not govern whether a taxpayer is entitled to relief.

The information following is used by the Entity Control Unit (ECU).

Entity Control receives a variety of correspondence (letters, cards, notices, etc.,) for processing.

Clerks in the ECU are responsible for sorting all incoming correspondence. Clerks must examine all taxpayer correspondence and attachments.

If an original document(s) is received with a taxpayer’s letter (e.g., Social Security Card, Marriage Certificate, Divorce Decree, etc.), the clerk/tax examiner must prepare Form 14219, Return of Documentation to the Taxpayer, and return the original item(s) to the taxpayer or their representative daily.

Copies of documents received with correspondence must remain with the correspondence.

Copies of documents without correspondence are handled at the campus’ discretion.

When corresponding to with fiduciaries for missing information for deceased taxpayers, correct the address on the letter from "DECD" to "Estate of ..." .

Taxpayer Correspondence is governed by the guidelines in Document 12990. IRS must correspond to the taxpayer for the following conditions:

Taxpayer Inquiries:

Determine the correspondence date using the following:

Do not generate an acknowledgment letter for the receipt of taxpayer information.

When providing the taxpayer with a phone number, provide a toll free number when available. The phone numbers to use are as follows:

Use the following methods to determine the taxpayer's BOD:

Some programs and functions have their own toll free numbers and are as follows:

Section 2003(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) amended IRC 6061, to direct the Secretary of the Treasury to “develop procedures for acceptance of signatures in electronic form”. Digital signatures are not acceptable per IRM 10.10.1. For a list of acceptable forms, please see Exhibit 10.10.1-2. Faxed signatures are acceptable when a taxpayer is responding to an IRS inquiry. Faxed signatures include electronic images of scanned original signatures transmitted by Enterprise electronic Facsimile (EEFax) or e-mail.

Additionally, the IRS is currently studying possible further extensions of this policy as well as a long-term solution for this capability. Please see Details on using e-signatures for certain forms for forms signed after October 31, 2023 for whether this policy applies.

Contact with the taxpayer may be by phone or correspondence. Follow local procedures to determine which method of contact will be used.

Preparer/taxpayer signature stamps will not be permitted when signing documents such as Form 56’s, elections, applications for change in accounting method, powers-of-attorney, consent forms, revenue agent reports and other case inquiry/resolution related documents requiring signature.

Code and Edit will indicate the fax paragraph on the approved Correspondence Action Sheet to advise taxpayers of the option to fax their response.

Faxed signatures on F 8822 can be accepted if it can be determined through research that prior contact between the taxpayer and IRS has been made.

When using any Spanish version computer letter or a pre-printed letter that requires the entry of the date, the spelling of the month must also be in Spanish. The date and month must also be shown in the manner used by Spanish language users (i.e., date, month and year.) The date and month and the month and year are to be separated by the word "de" instead of a comma. See Document 12085, Job Aid and Glossary.

The following table displays the Spanish spelling for the months of the year:

Identification of frivolous filing can be determined by any employee. However, when the initials FRP are shown in the upper left corner of the document, notice, return, etc., continue processing the case. These initials indicate the FRP area has reviewed and cleared the document.

If you are unsure whether the return/document is frivolous, consult with your lead or manager. If the lead and/or managers determine suspicious trends or patterns, contact your local FRP Coordinator.

If the documents/returns meet the FRP guidelines, forward the cases to the FRP in Ogden.

Use the following address for the FRP:
Internal Revenue Service
Frivolous Return Program
1973 N Rulon White Blvd
Mail Stop 4450
Ogden, UT 84404

Detailed information on the Frivolous Return program is contained in IRM 25.25.10, Frivolous Return Program. See IRM 3.13.2.2.11, for further information on Funny Box Returns.

The "entity section" on a taxpayer's account contains a variety of information.

Some of the elements that comprise the IMF Entity are as follows:

The IMF TIN may be a SSN, IRS Individual Taxpayer Identifying Number (ITIN), Internal Revenue Service Number (IRSN) or an Adoption Taxpayer Identification Number (ATIN) (used mostly for dependent processing).

The DOB and DOD information is obtained from the Social Security Administration (SSA) and through taxpayer contact.

IMF Entity is responsible for researching and correcting taxpayer account(s).

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Entity tax examiners receive a variety of work and the following is a partial list of the cases received in the Entity Control Unit (ECU):

CADE 2 implemented a daily processing for specific IMF transactions.

Several cycles were accelerated when CADE 2 daily processing was implemented. The CADE 2 cycle changes are as follows:

IMF transactions posting time frames are outlined as follows:

IMF entity transactions TC 013, TC 014, and TC 015 will post daily to weekly accounts, unless there are other previous transactions already resequencing to post for the cycle.

BMF transaction posting time frames are outlined as follows:

Cycle posting dates will reflect a format of YYYYCCDD.

The DLN is a number assigned to every return or document input and is used by the IRS to control, identify, and locate documents. The fourteenth (last-digit) is the year of processing and is assigned by the campus computer at the time of the original input.

The following is an example of an DLN:

The IMF is structured into two segments "valid and invalid."

IRS invalid IMF accounts display with an asterisk (*) immediately following the taxpayer's TIN.

IRS valid IMF accounts display without an asterisk after the taxpayer's TIN.

The taxpayer's TIN/Name Control is determined to be VALID when it matches specific name controls displayed on CC INOLES.

IMF completes a proximal match on taxpayer's Name Control (N/C) and their TIN used when filing to determine if a mismatch condition exists. In order for IMF to obtain a "proximal match" on the taxpayer's IMF N/C and TIN, the following conditions must be met:

The proximal match process corrects typographical errors.

The DM–1 file is a database of name controls and associated TINs received from these four sources:

The DM–1 receives weekly and daily SSA and IRS processing updates.

Programming determines the validity of the data on the DM–1. It "directs" transactions to either the valid or the invalid segment of the IMF.

The DM–1 file may display/record more than one name control for any TIN.

The NAP contains information received from several sources of information as follows:

The NAP provides taxpayer entity information for the IMF, BMF (SSN/ITIN and EIN) and EPMF. The NAP will include spouse and dependent cross-reference information (if applicable).

If any of the name control(s) listed below matches the taxpayer name controls (for the specific tax period) and the TIN, the taxpayer's account will attempt to post during the next quarterly merge.

A primary taxpayer may file using an ATIN. However, typically ATIN's are used for dependents.

The IRS receives SSA weekly tapes containing all the name controls and SSNs assigned or updated. These updated records display beside the "NEW SSA N/C" field as shown on CC INOLES.

In addition to the weekly SSA records, IMF completes the same matching process on taxpayer accounts that were made IRS-valid.

When the quarterly DM-1 merge is completed, all accounts with "NEW SSA N/C" indicators turned "on" will be turned "off" and are validated against the DM–1 File. The accounts that resided on the invalid segment are validated against the DM-1 File.

Before any IMF entity notice is generated, the "NEW SSA N/C" indicator is checked. IF the account is considered invalid but the input name control matches the NEW SSA N/C, the taxpayer WILL NOT receive entity notices and their refund (if applicable) WILL generate.

Taxpayer accounts with the "NEW SSA N/C" literal may be valid accounts residing on the invalid segment of IMF. However, all NEW SSA N/C, IRS VALID and ATIN accounts reside on the invalid segment until completion of the quarterly DM–1 merges.

If the NEW SSA N/C indicator displays on a taxpayer's account with a valid SSN and the refund is being held due to the timing of the IMF quarterly update, thoroughly research the taxpayer's account.

When a taxpayer files married filing joint (FSC 2), the secondary taxpayer is the taxpayer whose name appears on the second name line of the Form(s) 1040. The Secondary SSN account may reside on the invalid segment of IMF due to the following situations:

If either IMF taxpayer files and an invalid condition exists on their account, the personal exemption and/or EITC is not allowed for the invalid taxpayer account.

If either taxpayer does not contact SSA to update their account (name changes), their account will post on the invalid side of IMF.

Do not make entity changes to taxpayer account(s) if the taxpayer-supplied information does not match the information gathered through research.

IMF completes a special process to establish the secondary taxpayer on IMF for all Married Filing-Joint accounts. IMF separates the secondary taxpayer from the primary taxpayer account and establishes a separate account on IMF.

You can identify the IMF established secondary accounts using CCs IMFOLE or ENMOD by the following unique DLN: The TC 000 displays with a DLN of XX263-001-88888-X,
XX indicates the File Location Code (FLC) of the campus or area office.

IMF does not establish secondary taxpayer accounts if any of the following conditions exist:

These IMF-created secondary accounts may also display subsequent updates to taxpayer accounts. Examples of these subsequent Transaction Codes (TCs) are as follows:

A very small portion of the IMF created secondary taxpayer accounts can cause:

If a TIN change is required on the secondary taxpayer's account, a two-step correction process is needed. SeeIRM 3.13.5.118 and IRM 3.13.5.125 for additional information.

Before correcting the taxpayer's account, research their account using CC INOLET and/or CC INOLES to review the IMF and SSA Name Controls.

Use TC 040 to change name or TIN of the account that resides on the valid segment of IMF.

The following Information may be needed to complete a TC 040:

Use TC 041 to correct a name or only TIN of the account that resides on the invalid segment of IMF (if required, cycle delay the TC 041 for three additional cycles).

The following taxpayer Information may be needed to successfully change to the invalid segment of IMF is as follows:

TC 040 and TC 041 corrections do not go through the DM–1 validation process. Therefore, it is important to use TC 040 and TC 041 ONLY when IMF establishes taxpayers incorrectly or the taxpayer provides "proof" of their identity. The acceptable proof includes copies/originals of the following items:

SSA issues SSN’s to qualified applicants.

SSA procedures require all applicants must submit documentation to establish their age and identity if they are a U.S. citizen or a lawful alien.

Applicants must apply in person.

If a change or replacement card is required, the applicant must also submit documentation before their request will be processed.

It should be noted SSA taxpayer name changes are not mandatory. The IRS can only suggest to the taxpayer to inform the SSA of their name changes. However, when taxpayers inform the SSA of their name changes, weekly SSA name updates are received from the DM-1 File updates.

Before removing an erroneous DOD from a taxpayer's account, a SSA letter is required stating an error was made and the taxpayer is NOT deceased. Use IDRS CC’s IMFOLE, INOLES and ENMOD to research a DOD.

If Rejects requests the removal of a taxpayer’s DOD, do not remove the DOD without the presence of an SSA letter.

The IRS uses four different types of TIN’s when processing IMF taxpayer accounts. They include:

All four TIN formats are included in IRM 3.13.5.20 through IRM 3.13.5.24.

SSA issues SSNs in the following format: nnn–(area), nn–(group), nnnn–(serial).

The Social Security Administration (SSA) does not assign SSNs that begin with the following three digits (signifies area):

The SSA does not assign SSNs with zeroes in the fourth and fifth positions of the SSN format (signifies group).

The SSA does not assign SSNs with zeroes in the last four positions of the SSN format (signifies serial).

After June 2011, the SSA will assign SSNs with the following first three positions of the SSN format:

The SSNs in the following examples are invalid and were never issued through the Social Security Administration:
000-XX-XXXX
111-11-1111
222-22-2222
777-77-7777
123-45-6789
666-66-6666, etc.

The ITIN display in a format similar to a SSN but will always begin with the number "9."

The fourth and fifth numbers within an ITIN are assigned in the following unique numbering ranges:

The IRSN format is in the same pattern as regular SSNs: XXX–XX–XXXX, there is an asterisk (*) at the end.. However, the IRSN will always begin with the digit "9" .

The fourth and fifth digits of the IRSN typically signify what campus assigns the IRSN.

When the original IRSN ranges are exhausted, the campus should begin using the expansion range allotted to their campus. See the following table to determine the origination of an IRSN assignment:

The Temporary/Scrambled application does not use Area Offices (AOs) Codes when issuing IRSN's.

Typically IMF Entity assigns IRSN's for the primary taxpayer.

The ATIN format is in the same format as regular SSNs: XXX–XX–XXXX.

However, the ATIN will always begin with the digit "9" and the fourth and fifth digit will be "93" . The last four digits of the ATIN are assigned in ascending sequential order. Example of an ATIN format: 9XX–93–XXXX.

ATINs are being completed at the Austin Submission Processing Center (AUSPC).

For additional information on ATIN's, see IRM 3.13.40, Application for Tax Identification Number for Pending U.S. Adoptions.

When an IMF taxpayer account moves from one TIN to another TIN or from one segment of master file to the other segment of IMF (e.g., valid/invalid), it resequences or merges the account. The Transaction Codes (TC) 011, 013, 016, 040 and 041 are used to reverse the validity of a taxpayer account. However, if multiple merge TCs are entered in the same cycle, even when using Posting Delay Codes (PDCs) can stop a taxpayer account from posting to Individual Master File (IMF). The following table shows examples of multiple merge TCs for the same taxpayer account:

Only the following entity Transaction Codes (TCs) resequence or can reverse the validity of taxpayer accounts:

The following contains transaction code exception processing for specific IMF cycles:

Resequencing of accounts is accomplished by one of these two methods:

See IRM 3.13.5.110 for additional information on Posting Delay Codes (PDCs).

A scrambled TIN case occurs when two individuals with the same or similar names receive the same SSN from the SSA and below are conditions for correction.

A scrambled TIN case occurs for the following conditions:

The following two-digit scrambled indicators pertain to scrambled SSN cases:
Some of the indicators are no longer used and the obsolete indicators are noted.

If you discover the case is scrambled on CC INOLES, forward to AM.

Many scrambled cases are identified while working the following types of cases:

A multiple filer condition or (Mixed Entity) occurs when more than one individual files using the same TIN. Any of the following conditions could cause multiple filing issues:

When it is determined multiple filers are involved in a case, see the following table:

All entity changes/corrections made due to oral statements from taxpayer(s) or their authorized representative(s) must include the required elements outlined in IRM 21.1.3, Operational Guidelines Overview.

When contacting a taxpayer by phone, use the authentication disclosure procedures found in IRM 21.1.3.2.3, Operational Guidelines Overview, Required Taxpayer Authentication.

When contacting taxpayer(s) by phone, you must be sure you are speaking with the taxpayer or authorized representative before disclosing tax information. See the Taxpayer Authentication guidelines in IRM 21.1.3.2.3, Operational Guidelines Overview, Required Taxpayer Authentication and IRM 21.1.3.2.4, Operational Guidelines Overview, Additional Taxpayer Authentication. Also, before leaving a message on a taxpayer's answering machine, review, IRM 13.1.6.7, Leaving Messages on Answering Machines.

Source documents are not always required to complete minor entity changes (examples: obvious address misspellings, corrections to addresses, typographical errors on taxpayer names, etc.,) if you are absolutely sure you are speaking to the taxpayer or their authorized representative.

See IRM 3.13.5.29 and IRM 3.13.5.29.1 for instructions on processing oral address changes.

Background:
Taxpayers may change their address with the IRS by giving clear and concise oral notification. Revenue Procedure 2010-16 clear and concise oral notification is a statement made by a taxpayer in person or directly via phone to an IRS employee who has the ability to access a taxpayer's account to complete research and complete an address change. If the taxpayer requests an address change, they must be able to provide the information in paragraph (3) to authenticate their identity.

Never complete an address change when the address information is received from an "unauthorized" third party.

If an address change is necessary and the taxpayer requests the address change using an oral statement, the address change is input using IAT when available. If IAT is not available correct the case using IDRS. To process an address change, a taxpayer must provide:

If either taxpayer reports a new address for their married filing joint account, inquire if the address change is for BOTH taxpayers. When the address change involves both taxpayers sharing the same address, update both addresses. If only one taxpayer is changing their address, update the appropriate account and leave the other taxpayer address alone. If CC INCHG/IRCHG requires the input of a filing status code, do not change the taxpayer's FSC. Use the filing status currently on the account.

In an effort to document who is requesting an address change, the TE must enter whether the address change was submitted by the primary, secondary or both taxpayer(s). Information such as which taxpayer made the request and phone number (if present) in the REMARKS field when using IAT address tool, AMS or IDRS. See IRM 3.13.5.51 for information on the required remarks when completing an address change. Use Integrated Automation Technologies (IAT) to complete the address change request (when available).

The taxpayer must have the following information in order to update the address:

If the taxpayer CANNOT provide the required information, direct them to the IRS web page at IRS.gov If they do not have access to the IRS web page, mail a Form 8822. Do not change the taxpayer's LKA in these circumstances.

See IRM 3.13.5.51 for instructions on "written" address changes.

See IRM 3.13.5.52 if either the primary and/or secondary taxpayer are establishing a separate address and the address change was communicated in writing.

Before updating any field of the Entity module, research CC ENMOD to determine if an IDT indicator is present. See IRM 21.2.3.5.8.1 for additional information. For additional information on IDT accounts refer to IRM 25.23.12.4.1 Telephone Inquiries Regarding Identity Theft Victim Assistance (IDTVA)Tax-Related Cases.

For ITIN oral address procedures, see IRM 3.21.263, IRS Individual Taxpayer Identification Number (ITIN) Real Time System (RTS), for additional information.

From when the taxpayer submits an address change the time for it to post should be 1 cycle.

If you receive non-Entity issues such as manual refunds, erroneous refund issues, etc., and are not directly related to Entity correction issues, forward to AM for correction.

Coordination may be required with the Account Management (AM) area for resolution and/or transference of the case to the AM Function.

Do not complete any Entity transactions on Criminal Investigation (CI) cases including Unpostable Cases. Route any case with a Z- or -Z to Criminal Investigation (as shown on CCs IMFOLI or TXMODA).

If disposition is not known and CI does not want the freeze released, close the case "no follow-up" using the code "NOFOLUP–CI" on IDRS.

See IRM 21.5.6 Freeze Codes or Document 6209, IRS Processing Codes and Information, if additional information is needed.

Use the following information if you need to abbreviate taxpayer-supplied information to fit within the space limitation:

If the taxpayer has an "In Care Of" Name Line, use the "IMF-Continuation-of-Primary-Name-Line" to enter the information. If space allows on the line, include any designated titles.

If the taxpayer attempts to add an "In Care Of" name when making an address change, add this name on the secondary name line when completing an address change.

When establishing a IMF taxpayer with a Power of Attorney (POA), Designated Agent, Executor/Executrix, In Care Of name, etc., and their address contains a Post Office Box (PO Box) and a street address, use the Continuation-of-Primary-Name (Line 2) field for the POA, Designated Agent, Executor/Executrix, etc., information and enter the PO Box address (instead of the street address information).

This type of Entity update will generate as a TC 013 instead of a TC 014.

Form 56, Notice Concerning Fiduciary Relationship, is filed to notify the IRS of a fiduciary relationship. There is no restriction about the information a fiduciary can receive for the entity for which they are acting. A fiduciary assumes the powers, rights, duties and privileges of the taxpayer(s), until notice is given the fiduciary capacity is terminated. To add a fiduciary, edit the fiduciary name and title to the CONTINUATION-OF-PRIMARY-NAME line, if not already present. If multiple names are listed for the fiduciary, add as many names and the title provided as "allowable" in the available space. See IRM 3.13.5.120.5 to reduce the length of the names listed. For decedent cases, also edit “DECD” in the name line, if “DECD” is not already present. See instructions at IRM 3.13.5.120.9 regarding inputting name changes for deceased taxpayers.

Modernized e-file (MeF) will allow the Form 56 to be submitted to Entity via the employee User Portal (EUP) as a standalone form and Entity examiners will access EUP to verify Entity information. Any needed entity transactions will be input by the entity examiners to ensure the taxpayer’s information on Master File is current and correct. These cases are time sensitive and must be closely monitored.

See IRM 3.13.5.31 for the acceptable title abbreviations. If correspondence is required for missing information or due to an address change request (without a Form 8822), correspond using Letter 5555C. Do not update the account without the taxpayer’s/fiduciary’s reply.

If the Fiduciary Form 56 Part 1, Name does not match the Name in IDRS DO NOT change the name to match the Form 56. Exception: a copy/original of at least one of the following: Passport, Driver's License, Social Security Card, Federal or State Government issued identification.

There are different versions of the Form 56 that may be received. If a prior version (earlier than 12/2007) is received, the earlier versions must contain the required elements for processing in order to be complete.

If there are two titles shown on the Form 56, input the title written next to the signature (when available). If there is no title next to the signature, choose one of the titles listed in the following priority:

When reviewing Form 56, if you notice the taxpayer is appointing a high ranking IRS or Treasury employee or other high ranking governmental official or him/herself as a fiduciary, refer these cases to Frivolous Return Program (FRP). See IRM 3.13.5.7 for additional guidance.

An identity (ID) theft indicator on a taxpayer's account does not require routing to AM. However, if there are suspicious patterns, duplicate information, etc., on the application/account, ask your lead for guidance.

If the Form 56 is requesting an IMF and Business Master File (BMF) entity change, process the IMF Entity action first, before transshipping to a BMF campus. Do not transship the case to a BMF campus if you determine the BMF entity change was already made.

Leave an action trail of the IMF transactions completed and your TE stamp (when required by your campus).

The following types of Form 56s must be completed in the following manner:

If the taxpayer/fiduciary indicates an address change is needed on the Form 56, use the following instructions:

If a decedent case has previously been identified, the account should contain one or more of the following:

If the IMF account is inactive (MFR 08), use the following instructions:

When corresponding for missing information from the fiduciary and the taxpayer is deceased, correct the address on the letter from "DECD" to "Estate of ..." .

Review the entire document and any additional forms or attachments and use IDRS/IAT to locate missing information prior to corresponding.

A taxpayer may be an individual, trust, estate, partnership, association, company or corporation. This includes pension and 401(k) plans.

When a Form 56 is received, the following information is required:

If you cannot locate the missing information, with the exception of the LKA, use the fiduciary-supplied documentation/attachments or the taxpayer's account to complete the processing of the Form 56. Use a 5555C Letter to correspond. Send the correspondence to the fiduciary unless the fiduciary's information is missing. Review the entire document and any attachments and use IDRS/IAT to locate missing information prior to corresponding. In these instances, send the correspondence to the taxpayer for the following:

It is acceptable to use the Authority, date of appointment or taxpayer's DOD to complete the processing of the Form 56 prior to corresponding.

If the Form 56 does not include the specific returns, use the following information to make this determination:

A tax year is an annual accounting period for keeping records and reporting income and expenses. Once the tax year is established, the taxpayer continues to use that tax year until permission is granted by IRS to change the tax year selected. The Form 1128 is filed to request a change in tax year.

All taxpayers must complete Page 1, Part I of Form 1128 including the "Signature-All Filers" portion.

IMF ECU units only processes Forms 1128 with Part 1 and Part II, Section C, completed.

If an IMF site receives a Form 1128 containing information within Part II with the following sections, transship the documents to BMF Entity Control units.

If correspondence is received from the taxpayer as a result of Form 1128 being denied because it was filed late, use the 2233C Letter (or other appropriate letter) to return the denied Form 1128 to the taxpayer. Inform the taxpayer their request should be filed with Chief Counsel per instructions on the Form 1128.

If an IMF site receives a request for a ruling (Part III completed), the Form 1128 must be sent to the following address:
Internal Revenue Service
Associate Chief Counsel (Income Tax and Accounting)
Attn: CC PA LPD DRU
PO Box 7604, Ben Franklin Station
Washington, DC 20044-7604

If an IMF site receives a Form 1128 with Part II, section D and the yes box is checked, transship the documents to the EO Entity Team at the Ogden Campus. If the no box is checked, continue processing.

For an individual taxpayer's application to be accepted and updated it must be received complete and filed timely.

For an individual taxpayer to change their tax year, the application MUST be filed on or before the tax return's due date.

The Form 1128 due date for the majority of IMF filers is:

Review the Received Date stamp and the following to determine if the Form 1128 is timely filed:

Review the entire Form 1128 for the required and/or missing information See the following table:

If the address on Form 1128 indicates a different address than what is shown on IMF, do not update the address. Send all correspondence to the existing IMF address.

When the Form 1128 is determined to be complete, timely filed, and the requested change was for calendar year (December 31 or 12/31) as shown within Part I and Part II, Section C, line 9 Yes box is checked update the account as follows:

If Form 1128 is approved by Chief Counsel, complete using the following:

If Chief Counsel expertise is needed, the Lead Tax Examiner or Supervisor only can use the information within the Note in paragraph (2) in IRM 3.13.2.21, Form 1128 - Application to Change, Adopt or Retain a Tax Period.

When transferring a case within or outside your campus, use a Form 3210 .

Separate transshipment procedures have been developed for the mailing/directing of "misdirected" IMF and/or BMF cases.

The processing of certain forms have become "centralized" at specific processing site (example: Form 706 or Form 709, Exempt Organization forms, are transshipped to the Kansas City Submission Processing Campus (KCSPC)). Therefore, specific guidelines have been developed to transship these types of forms between submission sites.

See the transshipping coordinator at your campus for additional information.

A written/electronic referral is initiated on a Form 4442, Inquiry Referral or electronic 4442 (e-4442). Use the “If/ Then” chart below to process the Form 4442.

When IMF Entity initiates a correct referral that will:

See IRM 21.3.5 Taxpayer Inquiry Referrals Form 4442, to prepare an inquiry referral.

Form 2363 is a paper request for miscellaneous entity changes requirements and is used by non-Entity personnel such as Examination, Taxpayer Service, Collection personnel to make taxpayer entity type changes (names, addresses, dates, merging accounts, etc.,). The completed form is forwarded to the appropriate Entity control Unit (ECU).

This form is available on the IRS publishing web page in a "fill able" PDF format at the following address IRS Publishing Service web page However, handwritten versions of Form 2363 will be accepted for processing by the ECU. If you need to locate a contact name and phone number, stop number, etc., for the ECU see the Campus Mailing Addresses

The "Prepared by" section must be completed and include the following information:

If Form 2363 is improperly prepared or incomplete, return it to the originator or call them to obtain the information to process their request.

If the examiner's location/contact information is unknown, destroy Form 2363.

The form is divided into two sections headed "FROM" and "TO" .

The "FROM" section is used to record old record information (i.e., the account as it currently displays).

The "TO" section is used to record new information or to add/change/revise the taxpayer entity information. See Figure 3.13.5–2.

Figure 3.13.5-2

Form 2363, Master File Entity ChangeThe example displays a completed Form 2363 (revision date of 8-2019). The example shows a request for an SSN change. The From section of the Form 2363 contains the taxpayer's Name Control, their SSN and an X beside the Trans Code 011 field to indicate a EIN or SSN change is necessary.The To section of the Form 2363 displays the new/replacement taxpayer information. This example contains the applicable taxpayer Name Control, an X beside the SSN field, the replacement SSN and a 1 in the FSC field.The Form (in the areas that contain Prepared by, Org. symbols, Area Office, Prepared From (Document and DLN) and Routing to information, contains a representation of the preparer request (received in the Entity Control Unit (ECU)).

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Form 3911 is sent to the Refund Inquiry function.

This form is received in the ECU only when the refund is frozen due to an invalid TIN. The taxpayer should already have received a CP 54.

CC REINF will display the literal "CP 54 ISSUED" . The case is worked in the same manner as a CP 54B. The fourteen calendar day time frames apply.

All other inquiries concerning "S-" freezes (TC 740), such as a correction or change of an address, must be routed to the Refund Inquiry Unit. Route the documents/applicable forms/correspondence with instructions to the Refund Inquiry Unit. Enter the following REMARKS on IDRS and the routing slip "Address change requires TC 018" .

The following forms are used for reporting and paying the taxes due to the acquisition of U.S. real property interests:

The transferees (aka buyer or withholding agent) use the forms to report and pay any tax withheld on the acquisition of U.S. real property interests. These forms are used by individuals, corporations, partnerships, estates, and trusts to withhold tax on distributions and other transactions involving U.S. real property interests from a foreign seller.

The transferee and entity subject to withholding must have a TIN (SSN/EIN/ITIN) or an IRSN to post the payments and to process the income tax withholding returns.

When the Form 8288/Form 8288-A/Form 8288-B/Form 8288-C is received take the following actions:

BMF Entity will verify and perfect the name and SSN in the following locations for the specified form:

If the SSN is missing, research using the name of the buyer/transferee. If found, establish the SSN on BMF.

If you cannot locate the missing SSN by research, assign an IRSN (9NN-29-NNNN or 9NN-04-NNNN) with CC TMSSN. The IRSN is an invalid number and will be established on the BMF (MFT 17) with a Definer "W" at the end of the IRSN.

After the account has been established, send the Form 8288/Form 8288-A/Form 8288-B/Form 8288-C back to the originator.

The words Kabushiki Kaisha or Geisha are the Japanese translation of the words "stock company" or "corporation" Therefore, if these words appear in a name line, they will be moved to the end of the name where the word "corporation" would normally appear.
For example:
Form 8288 shows the name as "Kabushiki Kaisha Green Door" . When name controlling and/or assigning an EIN, the name will be formatted "Green Door Kabushiki Kaisha" .

When Accounts Management/International team (IMF or BMF) requests an IRSN be assigned/established, then merged into another SSN’V’, this request will be expedited.

Refer to IRM 22.30.1.8.15.4.1, Executive Order 13166, Improving Access to Services for Persons with Limited English Proficiency (LEP) and Return Preparation Service, for background information on Schedule LEP , Request for Change in Language Preference.

Loose Schedule LEP will be routed from Submission Processing Receipt and Control Department to Submission Processing’s Entity department for input of the TC 971 AC 192. When a loose Schedule LEP is present, review CC ENMOD for a TC 971 AC 192. If present, compare the third, fourth and fifth digits of the MISC field to Schedule LEP to determine if there is a change.

If present on CC ENMOD, and third, fourth, fifth digits match Schedule LEP, take no action.

If not present on CC ENMOD, input the change using the IAT REQ77 tool as follows:

If present on CC ENMOD, and third, fourth, fifth digits do not match Schedule LEP, input the Schedule LEP Change following paragraph 4 above.

After input of TC 971 AC 192 consider the loose Schedule LEP classified waste.

Loose Form 9000 will be routed from Submission Processing Receipt and Control Department to Submission Processing’s Entity department. Entity tax examiners will review CC ENMOD for a TC 971 AC 592. If present, compare the first- and second-digits of the MISC field to the Form 9000 to determine if there is a change.

If present on CC ENMOD, and first- and second-digits match Form 9000, take no action.

If not present on CC ENMOD, input the change using the IAT REQ77 tool as follows:

After input of TC 971 AC 592 consider the loose Form 9000 classified waste.

Taxpayers are required to pay a filing fee requirement if they register and claim historical district easements.

Employees stationed in Beckley facility will provide a consolidated report with IMF/BMF taxpayer accounts that submitted a user fee. The consolidated report will be e-mailed to the IMF Entity and BMF Entity HQ Analyst who will then coordinate with the Ogden Campus to update these accounts on a quarterly basis.

The spreadsheet will include the following information:

It is the responsibility of SP Entity to update the taxpayer’s account with TC 971 AC 670 on the year of payment using CCs REQ77 and FRM77 to reflect the taxpayer submitted the user fee.

SP Entity will also reverse TC 971 AC 670 if the payment was returned due to insufficient funds. This scenario will be identified with a “DV” at the end of the deposit number.

Ogden Entity will update the accounts listed on the spreadsheet (both IMF and BMF) using chart below.

The IRS receives weekly address updates from the USPS. The NCOA is designed to help maintain the most current taxpayer addresses.

The NCOA database helps to reduce the volume of undelivered IRS mail.

NCOA address changes accepted and changed are identified by a TC 014 and display with the following DLNs:

MeF address changes sent to IDRS will also display an address source code, when applicable, beside the IDRS address transaction code, TC 014. The MeF/e-Services DLN will display on CC IMFOLE and displays with a DLN of XX263-995-11111-Y.

The following is an explanation of the DLN:

Address changes that generate due to address hygiene changes will post with a DLN of XX263-995-88888-Y.

The following is an explanation of the FINALIST DLN:

When taxpayer addresses are input, edited or corrected, IRS uses a software product to try to correct (or hygiene) them to meet the United States Postal Service (USPS) delivery requirements. The FINALIST software product is used by the IRS.

FINALIST uses USPS standard abbreviations and spellings and assigns the proper full ZIP Code (where it can) to align the addresses with USPS-recognized locations for domestic mail delivery. FINALIST ensures that IRS "mail outs" comply with the USPS guidelines and standards and will convert the street names to comply with USPS standards.

If a TE enters an address correctly and FINALIST converts the address to meet the USPS standards, the TE must not be assigned a quality error (as there is no way to circumvent the FINALIST changes).

If addresses do not comply with the USPS postal requirements, error reports generate at each campus. A ZIP Code Error Record is produced when the FINALIST software is unable to correct the city, state and/or ZIP Code entered or other "discrepancies" are located within the address. The 07576811 IMF ZIP CODE ERROR REPORT, generates weekly (if address errors were located) and is accessible through Control-D WebAccess (CTDWA). The reports generate based on two different types of errors:

IMF Entity is required to research and correct (if possible) each address listed on the IMF report.

Working these cases may require ordering the original document from files and/or researching IDRS/IAT to determine the address originally received.

If an original document is needed to correct the case, use CC ESTAB with CC Modifier D and Document Request Code 0. More detailed instructions are contained in IRM 2.3.17, Command Code ESTABD.

When researching reports and the literal "MCC Generated" displays in the DLN field, these addresses display due to the post office's deletion of the USPS ZIP Code for this address. Research must be completed through the United States Postal Service (USPS) web page. See IRM 3.13.5.65 for additional information.

If a correct address cannot be located, no further action is required.

See the following example of a military address without a valid street address:

Sgt. Red Cardinal
112 Platoon, Branch 9
Ft. Smith, AZ

Address updates will display and post with a DLN of XX263-JJJ-99998-Y.

The following is an explanation of the DLN:

IMF address changes made to the primary taxpayers account using IDRS will post with a DLN of XX263-JJJ-NNNNN-Y.

The following is an explanation of the DLN:

When an address change is input to the primary taxpayer account and they file a joint return, IMF will automatically update the secondary taxpayer's address.

It is possible to override and prevent an address change to secondary taxpayer's account. The input of a primary taxpayer address change indicator will prevent the secondary taxpayer address updates.

IMF-generated secondary taxpayer address changes (TC 014) will display with a DLN of XX263-001-88888-Y.

The following is an explanation of the DLN:

See IRM 3.13.5.64 for inputting international addresses. See IRM 3.13.5.58 for inputting domestic addresses.

Enter remarks to document an address change completion.

In an effort to document address change requests, the TE must enter whether the address change was submitted by the primary, secondary or both taxpayer(s) or by an authorized third party. Enter which taxpayer(s) made the request, the name of the third party or the authorized third party's title (if present), and phone number (if present) in the REMARKS field when using IAT address tool, AMS or IDRS. When making an IMF address change on IDRS, enter 8 in the Block Series field of CC INCHG. When using IAT, click on the block series box to enter a check mark indicating the address change was completed in the ECU. See IRM 3.13.5.51 for additional information on inputting comments.

If the taxpayer verbally requests an address change, ensure you are speaking to the taxpayer or their authorized representative before making the address change. See IRM 21.1.3.2.3, Required Taxpayer Authentication, for taxpayer authentication guidelines, if necessary.

See IRM 3.13.5.29 Address Changes from Oral Statements/Telephone Contact, for additional information.

If a written address change/correction is received with an "S–" freeze, release the S- freeze by the input of either an TC 013 or 014, there is no longer a need for Refund Inquiry to work the Form 8822 and release the S- freeze. See IRM 3.13.5.108 for additional information.

When researching and/or updating a taxpayer address and you determine their Last Known Address (LKA) was already updated, do not update the LKA unless an error is noted.

The IRS must change a taxpayer’s address of record if "Clear and concise" notification by the taxpayer or their authorized representative. The following list contains examples of circumstances where the IRS will change a taxpayer’s address of record.

If the taxpayer fails to include their complete address information, research IDRS and input the taxpayer(s) entire address when possible. If there is an envelope attached containing the missing items, use this information to update the address.
Additional research includes reviewing the incoming information such as an tax return, correspondence, etc., and/or using the USPS web page.

If you are speaking directly to the taxpayer or their authorized representative, communicate the importance of updating their address information through the USPS.

If multiple address change requests are received from different "unrelated" taxpayers requesting the same address from the following sources:

An additional field was added to CC INCHG to use when a company files for different taxpayers using the same address.

To complete multiple address changes, enter the first taxpayer and the address provided and transmit the screen.

The address information from the first screen will be retained. When entering the address information for the next taxpayer, enter a "Y" in the DUP-ADDR-IND field to retain/keep the address information. This will display in the "REQUEST COMPLETED" screen.

See Figure 3.13.5-3 for an example of a duplicate address.

Figure 3.13.5-3

Figure 3 illustrates an example of the required fields needed when completing a duplicate address changes for different taxpayers. This action generates a TC 014.The first screen is a screen shot of CC INCHG.Directly beside the CC INCHG field is a representation of the taxpayer's Social Security Number. In this example the SSN is 000-00-9886Directly beside the NM-CTRL field is the taxpayer's Name Control TUPEDirectly beside the DOC-CD field is 63Directly beside the BLK-SERIES-IND is an 8Directly beside the MAIL-STREET-OR-FOREIGN-CITY/ZIP is a representation of the street information. In this representation 123 POINTER RD.Directly beside the MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY is a representation of the taxpayer's city, state and ZIP Code. In this representation ST LOUIS, MO, 63155Directly beside the DUP-ADD-IND is N.Directly beside the REMARK is NSD ADD CHG P.The second screen is a screen shot of showing how the previous address information entered for a non-related taxpayer is retained by using the DUP-ADD-IND field. Directly beside the CC INCHG field is a representation of the taxpayer's Social Security Number. In this example the SSN is 000-00-6202Directly beside the NM-CTRL field is the taxpayer's Name Control BLUE Directly beside the DOC-CD field is 63Directly beside the BLK-SERIES-IND is an 8Directly beside the DUP-ADD-IND is Y.Directly beside the REMARK is NSD ADD CHG P.The third screen is a screen shot of CC ENMOD which demonstrates how the address information from the first screen (CC INCHG) was retained in the third screen because the duplicate address indicator was used in the second CC INCHG screen shot.Directly beside the CC ENMOD field is a representation of the taxpayer's Social Security Number. In this example the SSN is 000-00-6202 Directly beside the NM-CTRL field is the taxpayer's Name Control VIOL.On the next line is EP 014 showing the date of input and DLNDirectly beside the MAIL-STREET-OR-FOREIGN-CITY/ZIP is a representation of the street information. In this representation 123 POINTER RD.Directly beside the MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY is a representation of the taxpayer's city, state and ZIP Code. In this representation ST LOUIS, MO, 63155

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The ECU receives a variety of documents requesting taxpayer address changes other than from the receipt of a Form 8822, Address Change Request. Since the Entity function is NOT the only area that completes address changes, DO NOT accept address changes from areas (inside or outside of your campus) that are capable of completing address changes.

Complete research prior to making any address changes. If the taxpayer's Last Known Address (LKA) is pending or the address shown matches the address change request, do not complete the address change.

Enter 8 in the Block Series field of CC INCHG to indicate the address change was completed in the ECU.

Whenever an IMF address change is completed, the TE must include the following information in the REMARKSfield. The following table displays the minimum information required when completing an IMF address change:

Address Requirements for Non IRS Generated Notices:
When a "written" address change is received, the following information is needed to input the address change:

When IRS-generated notices/correspondex ((C) Letters) are received with taxpayer-supplied address changes, research the account. Complete the address change from the IRS-generated notice or C Letter. Enter a U to indicate unknown source for who requested the address change.

When a taxpayer submits a Form 8822, they must provide the following items:

If the ECU receives a Form 8822 and you determine the taxpayer is NOT established on Master File (per CCs INOLES/INOLET), do not complete the address change. See IRM 3.13.5.52.2 for additional information.

If a Form 8822 is received attached to an Entity case, complete the address change when correcting any other outstanding issues.

The taxpayer checks Box 2 indicating gift, estate, or generation-skipping transfer tax will be filed (Form 706, Form 709, etc.,) if box 1 is also checked, process first, then route the case to the Kansas City or Ogden campus.
For the Kansas City and Ogden campuses use the following chart to process the Form 8822 when the taxpayer has check Box 2 in Part 1.

Review the account using CCs INOLE ENMOD, FINDSD/FINDSI. Use the following to complete an address change when the taxpayer(s) provided all the required information on the Form 8822 (including Form 8822 received with a Form 56):

If the taxpayer(s) have provided all the required items to complete an address change, after completion of the address change, see IRM 3.13.5.52.2 additional information.

If the taxpayer provided all the required information listed in paragraph (1) except they did not sign the Form 8822 or it is not an original signature, use the following instructions:

If both taxpayers sign the Form 8822 and research determines the taxpayers have not filed Married Filing Jointly (FSC 2) previously, update both taxpayers’ accounts.

If the taxpayer did not provide all the required information listed in paragraph (1), Send Form 15355, Notice 1390 or Ltr 104C with Form 8822

All completed address changes require the TE to enter the requestor's name, title and/or phone number (if present) in the REMARKS field. See IRM 3.13.5.51 for the required comments.

If the Form 8822 was completed by an ITIN taxpayer or was received from the ITIN unit, research and complete the address change if necessary. Return the Form 8822 to the ITIN unit for the following conditions (whether an address change was completed or wasn't completed):

Correcting obvious taxpayer name errors such as misspellings, transposition errors, etc., must be made when name line errors are reported by the taxpayer or discovered when researching taxpayer accounts. These name corrections provide quality service to the taxpayer.
See IRM 3.13.5.29 and IRM 3.13.5.29.1 for specific instructions on completing address change requests from phone contact.

If a F-8822 is received from a taxpayer with indications that they are incarcerated or the address on the F-8822 or its envelope are from a state or federal institution follow the instruction in the table in paragraph (5) above and process the address change and then route the F-8822 and Letter 104C and all related forms to the Alpha File, refer to IRM 3.13.5.52.2

Ensure both taxpayers (FSC 2) sign the address change request or Form 8822 before completing an address change (unless one of the taxpayer indicates they are establishing a separate residence). See Figure 3.13.5–4 for an Form 8822 example where BOTH taxpayers requested an address change and both signed the form.

Figure 3.13.5-4

Form 8822, Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)Figure 4 displays an example of a completed Form 8822. The Form 8822 is divided into two portions, Parts I and II. Within Part I is an area for the taxpayer to include their name, spouse's name, prior name(s), spouse's prior names, and their Social Security Numbers. The area allows both taxpayers, when applicable to include the Spouses' name. Complete Part I to change your home mailing address by proving their old address and new address. The example displays a representation of the taxpayer provided address information in Part I.Part II is the signature section; there is a line for the Daytime phone number of the person to contact (optional). The daytime phone number of person to contact (optional) with 555-555-8465 type written as a representation of the taxpayer's phone number. The Sign Here section has two lines for the taxpayer and spouse to sign and include the date of the signature. In this example, Roger J. Melon and Stephanie F. Ochre, both taxpayer show a 5-15-2020 signature date. There is an area within the document for the Signature of the representative, executor, administrator/if applicable and the date. Directly below this line is a line designated for the authorized person to include their official title.A received date stamp is shown on the Form that shows a date of 05222020 which represents May 22, 2020.

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If the primary/secondary taxpayer requests a different address, complete an address change for their account as follows:

To complete an address change for the PRIMARY taxpayer only:

If a Form 8822-B, Change of Address or Responsible Party- Business or Form 8822 (from a business filer) is received in an IMF campus requesting a BMF address change, the address update must be completed in the IMF campus. See IRM 3.13.2, BMF Account Numbers, for additional guidance. See paragraph (2) for an exception to this requirement.

If the IMF Entity receives an address change for a taxpayer bearing a Large Corporation Indicator (LCI) on their account, this must be routed to the Large Corporation/Technical Team in the respective sites.

All transactions containing an address change require the TE to enter the requestor's name, title (if available), and phone number (if present) in theREMARKSfield when using IAT address tool, AMS or IDRS.

Form 8822-B is filed by BMF taxpayers to furnish written notification of a change of address to the IRS.

If the identifying number (SSN/ITIN/EIN) of the entity responsible party is not available, a "9" will be entered in the XREF-TIN-TYPE field of CC ESIGN.

See IRM 3.13.2, BMF Account Numbers. Specific information is shown in Figure 3.13.2-26.

When updating the address on an SSN definer V or definer W, the MFT field of CC BNCHG must be completed.

See IRM 3.13.5.52.2 for additional information. Enter the appropriate audit code.

Do not complete a temporary address change request. The IRS must retain the permanent address as the Last Known Address (LKA) whenever possible.

Correspond with the taxpayer to inform them their temporary address change will not be completed. Use the fill-in paragraph using the 0104C Letter.

Use the following language for the fill in paragraph. "We received your request for an address change but didn't process it because you indicated this is a temporary address change. Please submit a Form 8822 when you require a permanent address change." See IRM 3.13.5.52.2 for additional information for additional information on disposition of the Form 8822. Enter the appropriate audit trail.

If a Postal Service (PS) Form 3575, Form 3576 or USPS Post Card is received, complete using the following procedures:

Receipt and Control/Manual Deposit/Payment Perfection/Cashiers may forward remittance documents requiring address changes to the ECU after completing their remittance processing.

Use the following instructions below for receiving and correcting these cases.

Research the account using CC IMFOLI, CC IMFOLT or CC ENMOD to determine if there are any S-, Z-, or -Z freezes on the taxpayers account prior to updating their address.

If you receive documents with a green TE stamp or a red Lockbox stamp and they do not have DLNs and/or are not attached to Form 1332, complete the address change (when possible). After completion of address change, destroy as classified waste.

Some of the required information may not be available due to the separation of the taxpayer checks, money orders, etc., from taxpayer voucher(s), incoming Form(s), miscellaneous schedule(s), and taxpayer correspondence.

A TC 014 generates with Doc Code 63 when a domestic change of address is completed and no information is entered in the Continuation-of-Primary-Name (Line 2) field.

If the taxpayer provides a physical address and a PO Box, enter the physical address in the Continuation-of-Primary-Name (Line 2) field and the PO Box in the MAIL-STREET-OR-FOREIGN CITY/ZIP field. This will cause a TC 013 to generate.

The instructions and the information in Figure 5 below depicts an example of an address change:

Whenever information is entered in the IMF Continuation-of-Primary-Name, the following fields must also be entered:

Figure 3.13.5-5

Taxpayer Account with Mailing Address and PO BoxFigure 5 illustrates an example of the required fields needed when completing a address change for when the taxpayer has a PO Box. The first screen is a screen shot of CC INCHG.Directly beside the CC INCHG field is a representation of the taxpayer's Social Security Number.Directly beside the NM-CTRL field is the taxpayer's Name Control SNAKDirectly beside the DOC-CD field is 63Directly beside the BLK-SERIES-IND is an 8Directly beside the NEW-NM-CTRL field is the primary taxpayer's Name Control SNAKDirectly beside the PRIMARY NAME is a representation of the taxpayer's Name EMMA SNAKE.Directly beside the CONTINUATION-OF-PRIMARY NAME is a representation of the taxpayer's street address information. In this representation 651 N PEAR ST.Directly beside the MAIL-STREET-OR-FOREIGN-CITY/ZIP is a representation of the PO BOX information. In this representation PO BOX 1234.Directly beside the MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY is a representation of the taxpayer's city, state and ZIP Code. In this representation DALLAS, TX, 75260Directly beside the YEAR-NM-LINE is the applicable year, 2019.Directly beside the FS is 1Directly beside the REMARK is NSD PER 8822 P.The second screen is a screen shot of CC ENMOD.Directly beside the ENMOD field is a representation of the taxpayer's Social Security Number.Directly beside the BOD-CD is WIDirectly beside the NM-CTRL field is a representation of the taxpayer's Name Control SNAK.Directly beside the EP field is a 013 and the respective cycle and the respective DLN for the TC 013.Directly beside the YEAR-NM-LINE is 2019.Directly beside the TFR-SOURCE-CD is 0.Directly beside the FILING-STATUS-CODE is 1.Directly beside the NEW-NAME-CONTR0L field is SNAKDirectly beside the PRIMARY-NAME is a representation of the taxpayer's name EMMA SNAKE.Directly beside the CONTINUATION-OF-PRIMARY-NAME is a representation of the taxpayer's address.Directly beside the STREET-OR-FRGN-CTY-ZIP is a representation of the taxpayer's PO BOX address information.Directly beside the CTY/STA/ZIP-OR-FORGN-CTRY is a representation of the city, state and ZIP Code for their address change.

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Do not enter a blank space between the mail or location street address.

If a taxpayer address contains two directions within the address, abbreviate the direction of the street but enter the name of the street. See the following examples:

If the taxpayer address contains a number along with a highway, always enter HWY before the number. For example, 40 Highway must be entered HWY 40.

When entering an address change containing "No" to indicate North, "No" to indicate a number, "Num" , or the "#" symbol, to indicate a number, DO NOT use this specific address information if it is a prefix for a house or apartment, a route, or a PO Box number.

See Document 7475 for a list of acceptable address abbreviations. See Figure 3.13.5–6 for an example of a domestic address change.

Figure 3.13.5-6

Figure 6 illustrates an example of the required fields needed when completing a domestic address change. This action generates a TC 014. The first screen is a screen shot of CC INCHG.Directly beside the CC INCHG field is a representation of the taxpayer's Social Security Number.Directly beside the NM-CTRL field is the taxpayer's Name Control RABBDirectly beside the DOC-CD field is 63Directly beside the BLK-SERIES-IND is an 8Directly beside the MAIL-STREET-OR-FOREIGN-CITY/ZIP is a representation of the PO BOX information. In this representation PO BOX 4000.Directly beside the MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY is a representation of the taxpayer's city, state and ZIP Code. In this representation SEATTLE, WA, 98109Directly beside the DUP-ADD-IND is N. This represents No duplicate address information is retained.Directly beside the REMARKS field is NSD PER 8822 B.The second screen is a screen shot of CC ENMOD.Directly beside the ENMOD field is a representation of the taxpayer's Social Security Number.Directly beside the BOD-CD is WIDirectly beside the NM-CTRL field is a representation of the taxpayer's Name Control RABB.Directly beside the EP field is a 014 and the respective cycle and the respective DLN for the TC 014.Directly beside the STREET-OR-FRGN-CTY-ZIP is a representation of the taxpayer's PO BOX address information.Directly beside the CTY/STA/ZIP-OR-FORGN-CTRY is a representation of the city, state and ZIP Code for their address change.Following is basic taxpayer information displaying history items unique to this particular taxpayer.

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When using AMS or IAT, the user must remove the old address information prior to completing the address change if the input of the new address does not overlay the old address.

See IRM 3.13.5.46, for additional information on AMS DLNs.

Address changes/corrections must be completed when obvious taxpayer address errors are discovered or are reported by the taxpayer. These address updates provide "quality service to the taxpayer" .

An example of a taxpayer-reported typographical error would be if the taxpayer writes an address correction on their CP 54 notice, the TE should correct the address change as requested.

Allowable address corrections include but are not limited to the following examples:

Enter the entire address when updating, correcting, or editing the taxpayer address information.

When entering a change of address for the IMF "In Care Of" taxpayer, ensure the additional information is entered on the CONTINUATION-OF-PRIMARY-NAME line. If adequate space remains on the CONTINUATION-OF-PRIMARY-NAME line, include the designated titles. See IRM 3.13.5.31 for acceptable titles and their respective abbreviations when inputting information on the CONTINUATION-OF-PRIMARY-NAME line.

When information is added or removed from the CONTINUATION-OF-PRIMARY-NAME line, the account correction will post as a TC 013.

Always include PMB with the street address. PMB must be entered at the end of the address regardless of where it is shown on the address change request. The PMB is entered in the "MAIL-STREET-OR-FOREIGN CITY/ZIP" field of CC INCHG. See the following examples:

There are four types of mailing addresses treated as domestic:

All domestic mail follow the same format for USPS delivery:

When inputting/correcting APO, DPO and FPO addresses, use the following guidelines. The following shows examples of APO/FPO and Armed Forces information:
PVT Cassidy Daisy
Company F, PSC Box 100
176 Infantry Regt.
APO AE 09801

Chelsea Rose, PCC(SW), USN
USS Oak
FPO AP 96667

The USPS assigns all of the "state" codes and ZIP code ranges to facilitate delivery. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries for additional information. The other “state” codes/possession codes used for domestic addresses are as follows:

A TC 013 generates when a foreign change of address is entered because information is added to all four lines of CC INCHG, IAT and AMS.

IMF Foreign addresses may include the following:

Due to address space limitations, it may be necessary to abbreviate portions of foreign address information see International IMF Foreign Address Job Aid for additional information.

For further instructions on completing foreign address changes, see IRM 3.21.3, Individual Income Tax Returns.

The information below depict how to input an IMF International address through IDRS:

Figure 3.13.5-7a

Completing a Foreign/International Address ChangeFigure 7 illustrates an example of the required fields needed when completing an address change for foreign address change. This action generates a TC 013.The first screen is a screen shot of CC ENMOD.Directly beside the ENMOD field is a representation of the taxpayer's Social Security Number.Directly beside the BOD-CD is WIDirectly beside the NM-CTRL field is a representation of the taxpayer's Name Control NAVY.Directly beside the LST-MF-EXTRCT-CYC-NT field is a representation of the year and cycle update. In this example 201727.Directly beside the FYM is 12Directly beside the MFR is 05Directly beside the PRIMARY-NAME is a representation of the taxpayer's Name PATRICIA NAVY.Directly beside the NM-LINE-YR is 2017.Directly beside the FILING-STATUS-CODE is 1.Directly beside the STREET-ADDRESS is a representation of the taxpayer's address information.Directly beside the ADDR-CHG-CYC is 20171 which is a representation of the year and cycle.Directly beside the CTY/STA/ZIP-OR-FORGN-CTRY is a representation of the taxpayer's address.The second is a screen shot of CC INCHG. Directly beside the CC INCHG field is a representation of the taxpayers TIN.Directly beside the NM-CTRL field is NAVY.Directly beside the DOC-CD field is 63.Directly beside the BLK-SERIES-IND is an 8.Directly beside the NEW-NAME-CTRL field is NAVY.Directly beside the PRIMARY-NAME field is PATRICIA]NAVYDirectly beside the CONTINUATION-OF-PRIMARY NAME is a representation of the taxpayer's foreign street address. In this representation 680 MAPLE ST.Directly beside the MAIL-STREET-OR-FOREIGN-CITY/ZIP is a representation of the city information. In this representation TORONTO ONTARIO M5A 5A1.Directly beside the MAIL-CITY/STATE/ZIP-OR-FOREIGN COUNTRY is a representation of the taxpayer's country. In this representation CANADA followed by a comma and period.Directly beside the YEAR-NM-LINE is the applicable year, 2019.Directly beside the DUP-ADD-IND is an N.The last required field for CC INCHG is the requirement to enter remarks beside the REMARKS field. This field contains the following information NSD PER 8822 P.The third screen is a screen shot of CC ENMOD.Directly beside the ENMOD field is a representation of the taxpayers Social Security Number.Following is basic taxpayer information displaying history items unique to this particular taxpayer.Directly beside the EP field is a 013 and the respective cycle and the respective DLN for the TC 013.Directly beside the NAME-LINE-YEAR is 2019.Directly beside the TFR-SOURCE-CD is 0.Directly beside the FILING-STATUS-CODE is 1.Directly beside the NEW-NM-CTRL field is NAVYDirectly beside the PRIMARY-NAME is a representation of the taxpayer's name PATRICIA NAVY.Directly beside the CONT-OF-PRIM-NM is a representation of the taxpayer's address.Directly beside the STREET-OR-FRGN-CTY-ZIP is a representation of the taxpayer's city, state and ZIP Code.Directly beside the CTY/STA/ZIP-OR-FORGN-CTRY is a representation of the country for their address change.

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Figure 3.13.5-7b

Completing a Foreign to Domestic Address ChangeFigure 7a illustrates an example of the required fields needed when completing a foreign to domestic address change. This action generates a TC 013.The first screen is a screen shot of CC ENMOD.Directly beside the CC ENMOD field is a representation of the taxpayer's Social Security Number.Directly beside the BOD-CD field is WI.Directly beside the NM-CTRL field is LOTU. Directly beside the PRIMARY-NAME field is the taxpayer's Name SOPHIA LOTUS.Directly beside the NEW-NM-CTRL field is the primary taxpayer's Name Control LOTU.Directly beside the PRIMARY NAME is a representation of the taxpayer's Name SOPHIA]LOTU.Directly beside the FOREIGN ADDRESS field is a representation of the taxpayer's foreign address. In this representation PO Box 4552.Directly beside STREET-ADDRESS is Toronto ON M5A 5A1.Directly beside the CITY/STATE/ZIP is Canada.Directly beside the NM-LINE-YR is 2019.Directly beside the FS is a applicable year filing status, 1.The second is a screen shot of CC ENMOD.Directly beside the MAIL-CITY/STATE/ZIP-OR-FOREIGN-COUNTRY is a representation of the taxpayer's City, State and ZIP Code.Directly beside the YEAR-NM-LINE is the applicable year, 2019.Directly beside the DUP-ADD-IND is an N.Directly beside the FS is a applicable year filing status, 1, to establish the taxpayer who is filing single.The last required field for CC INCHG is the requirement to enter remarks beside the REMARKS field. This field contains the following information NSD PER 8822 P.Directly beside the ENMOD field is a representation of the taxpayer's Social Security Number.Directly beside the BOD-CD is WIDirectly beside the NM-CTRL field is a representation of the taxpayer's Name Control LOTU.Directly beside EP is a 013Directly beside the NAME-NM-LINE is 2019.Directly beside the TFR-SOURCE-CD is 0.Directly beside the FILING-STATUS-CODE is 1.Directly beside the NEW-NAME-CONTROL is LOTUDirectly beside the PRIMARY-NAME is a representation of the taxpayer's name SOPHIA LOTUS.Directly beside the STREET-OR-FORGN-CTY-ZIP field is a representation of the taxpayer's city, state and ZIP Code.

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The USPS web page contains the most up to date information for address corrections and completing editorial address change.

The USPS web page has information on foreign and territorial countries in addition to domestic address information.

Research must be completed prior to using the campus address instead of a mailing address. The use of a campus address will cause an undeliverable mailing address if notices and/or other taxpayer correspondence is required. Research using CCs TRDBV, FINDS/FINDE, NAMES/NAMEE, NAMEI/NAMEB, ENMOD and INOLE, etc.
If a campus address is used, IMF suppresses all tax return packages and refunds. However, notices continue printing/generating to taxpayers.

The following unique campus addresses and ZIP Codes must be used when the taxpayer has not provided an address AND/OR you cannot locate an address:

All Submission Processing Campus (SPC) undeliverable correspondence must be researched within 14 days for a more recent address/correct address.

Do not update a taxpayer's Last Known Address.

If the undeliverable taxpayer's first name is IVO and contains their valid surname and name control and the taxpayer's address is the Austin campus, no further research is required, destroy as classified waste.

Research IMF for a more complete and recent address using IDRS Command Codes and ITIN Real Time System (RTS) using the taxpayer's TIN and/or the secondary's TIN(if available). If needed, see IRM 3.13.5.65 for valid United States Postal Service (USPS) address information.

If the account is an invalid account and research locates a taxpayer with the same name but their account is under a different SSN, do not mail the undeliverable to the new address. Use Accounts Management Services (AMS) and enter "Did not forward Undeliverable to prevent PII" in the "History" screen. For consistency use the issue topic within the "Entity Category" and use the "Other Entity Issue" portion to enter the History narrative listed.

When researching for an address and the taxpayer's account is on the valid side, ensure you are sending the correspondence to the correct taxpayer and leave the following remarks as history in AMS “Account researched, updated information sent to the taxpayer.

If the valid account on CC INOLES displays a more recent address than the notice/correspondex or correspondence cycle, use the CC INOLES address to mail the undeliverable correspondence.

If the valid account on CC INOLES DOES NOT display a more recent address than the correspondence, do not send the correspondence back to the taxpayer. Destroy as classified waste.

If undeliverable correspondence is received with an USPS "yellow label address sticker" , you will need to determine if a later address update is posted by using IDRS and the following information:

When a return is sent back to a taxpayer for a signature and is returned to us undeliverable or unsigned, the return will be forwarded to the ECU for address research.

Review the actual return in the "sign here area" under the jurat for a signature.

Research the taxpayer's account.

If account is not established, (as shown by CC INOLEX), using AMS enter "No Account on IMF and No Address located for Unsigned Rtn. Unsigned Doc located in Alpha file" in the "History" screen. If no TIN is present and can't be located through research, assign an IRSN.

If research indicates the TIN on the tax return does not belong to the taxpayer, research IDRS, RTS and attached documents. If found, edit the correct TIN on the Form 1040. If IDRS shows “NO RECORD FOUND”, issue an IRSN.

If the taxpayer's account was closed (as shown by MFR 08) and the taxpayer's account does not contain a DOD, see IRM 3.13.5.122 for instructions on re-opening a taxpayer account. Route to Files to be filed by alpha. In remarks enter Unsigned Doc located in Alpha file.

If the taxpayer's account was closed (as shown by MFR 08) and the taxpayer's account does contain a DOD, do not re-open the account unless a non-Entity transaction is required. If you must open the account, ensure you monitor the transaction and re-close the account after the non-Entity transaction posts.

Use the following instructions if there is a pending or posted TC 150::

Research IDRS/IAT and the attachments and use the following table for completing prior year returns with no TC 150:

Research IDRS/IAT and the attachments and use the following table for completing current year returns:

The TC 930 "unsigned" document must be sent to Files.

When the TC 930 "unsigned" document is received in the ECU from Files, research is AGAIN required for a TC 150.

If there is a pending/posted TC 150, annotate TC 150 Posted in the left margin of the return and Input the comments "TC 150 pending, researched twice" or TC 150 posted, researched twice in the "History" screen within the Account Summary screen using the AMS system. Route the return back to the Files unit.

If there is not a TC 150 pending/posted and a more recent address is not located, use the following procedures:

If there is no TC 150 pending/posted and a more recent address is located, use the following procedures:

Theft of deceased individuals’ personal information for the purposes of filing a fraudulent tax return results in a significant amount of lost tax revenue each year. Beginning 2011, the IRS began locking deceased taxpayer accounts to protect this revenue.

When a TC 971 AC 524 with “DECD” in the miscellaneous code field displays on a taxpayer account, any paper filing on the account marked deceased will unpost UPC 147 RC 4 and automatically generate a CP 01H See IRM 25.23.2.8.4 Locking Decedent Accounts - TC 971 AC 524.

If a decedent case is identified, the account should contain one or more of the following:

Any taxpayer written responses received in the campus due to the CP 01H are routed to the ECU for research and/or corrections.

If the taxpayer is not deceased the CP 01H instructs the taxpayer to provide the following items to correct their account:

Research the account using CCs ENMOD and IMFOLE to determine if a TC 971 AC 524 and a Date of Death (DOD) are displayed on the account.

Use the following to resolve the account: