- 4.19.7.8 Case Analysis Overview
- 4.19.7.9 Assessments - Case Analysis/Responses
- 4.19.7.10 Correspondex Letters
- 4.19.7.11 Completing Case Analysis
- 4.19.7.12 Selecting, Viewing and Deleting Notice Paragraphs
- 4.19.7.13 Process Codes
- 4.19.7.14 Releasing a Work Unit
- 4.19.7.15 Transferring a Work Unit
- 4.19.7.16 Controlling Individual Cases
- 4.19.7.17 Viewing Cases
- 4.19.7.18 Requesting Research
- 4.19.7.19 Updating Address Information
- 4.19.7.20 Stopping Notices
-
The AGI window will appear at various phases of case analysis if the information is needed to compute a subsequent window. When it appears, verify the tax return values. Once the window is verified use the <F12> (next window function) to exit the window. The window will not display unless it is selected from the menu.
Figure 4.19.7-43
This image is too large to be displayed in the current screen. Please click the link to view the image.
-
The Self-Employment Tax window is used to compute or recompute self-employment tax. There are specific fields for computing/recomputing self-employment tax for the primary and/or the secondary taxpayer.
Figure 4.19.7-44This image is too large to be displayed in the current screen. Please click the link to view the image. -
From the ca Tax comp menu, select Se tax.
Note:
Be sure to input or verify all fields in every worksheet window. Make sure that you don't just "Enter" through the fields.
-
Use the following steps to compute/recompute the Self-Employment Tax:
CAUTION: Be sure to enter the information for each taxpayer (primary and/or secondary), in the appropriate fields.
Note:
To allow the system to recompute the self-employment tax, the PRIMARY and/or SECONDARY SE TAX NOW field(s) must be blank. If an amount is entered, the system will use the amount entered. During responses, a zero must be entered in the primary and/or secondary SE TAX NOW field(s), as applicable, when computing FICA tax in lieu of self-employment tax.
Step Action 1 Verify/enter the amount(s) from Schedule SE for the PRIMARY and/or SECONDARY SE TAX PER RETURN field(s). 2 Verify/enter the amount(s) of total self-employment income from Schedule SE in the PRIMARY and/or SECONDARY reported SE INCOME field(s). Note: This amount must be verified, even if the optional method is used. Negative amounts are entered in the PRIMARY and/or SECONDARY REPORTED SE INCOME fields(s) in the SE Tax window. This amount should include (but is not limited to) the net totals of Schedule C and Schedule F. Verify that the taxpayer reported the correct amount of wages/tips subject to Social Security or Railroad Retirement (Tier1) Tax. Correct the amount if necessary using the following steps.
Note:
The amount(s), shown in the SCHEDULE C EXPENSE WINDOW PRIMARY and/or SECONDARY SCHEDULE C EXPENSE CHANGE, will automatically carry to the SELF-EMPLOYMENT TAX WINDOW.
Step Action 1 Verify/enter the amount(s) from Schedule SE as reported or corrected, in the PRIMARY and/or SECONDARY SS/RR WAGES/TIPS field(s) including underreported social security/railroad retirement wages. Note: Do not include any underreported SS/RR allocated tips, any unreported tips from Form 4137, or SE income identified in responses as being subject to FICA tax; the system adds these amounts automatically. 2 Verify/enter the amount(s) from Schedule SE in the PRIMARY and/or SECONDARY CHURCH WAGES field(s). 3 Enter self-employment income reported elsewhere on the return, on which self-employment tax has not been paid and is not included in the other fields, in the PRIM and/or SEC REPRTD SE INC NOT ON SCH SE field. Do not enter a negative amount.Note:
Include amounts from Schedule C or F (net profit) that were not previously subject to SE Tax since the total was less than $400.
4 Verify/enter the amount of the Self-Employment Health Insurance Deduction from Form 1040 in the Self-Employment Health Insurance Deduction field. 5 After entering/verifying the appropriated entries, click on "COMPUTE" (to view the changes before committing) AND press <F12> to commit the changes and exit. -
Use the following steps, to compute/recompute self-employment tax, when the taxpayer used the optional method.
Note:
Be sure to enter the information for each taxpayer (primary and/or secondary) in the appropriate field(s).
Step Action 1 Enter "Y" in the OPTIONAL METHOD INDICATOR field(s). 2 Enter the total reported net farm income from Schedule F and/or Schedule K-1 in the PRIMARY and/or SECONDARY NET FARM P/L field(s). 3 Enter the total reported gross farm income from Schedule F and/or Schedule K-1 in the PRIMARY and/or SECONDARY GROSS FARM INCOME field(s). 4 Enter the total reported net nonfarm income from Schedule C, Schedule C-EZ and/or Schedule K-1 in the PRIMARY and/or SECONDARY NET NONFARM P/L field(s). 5 Enter the total reported gross nonfarm income from Schedule C, Schedule C-EZ and/or Schedule K-1 in the PRIMARY and/or SECONDARY GROSS NONFARM INCOME field(s). Note: Verify PRIMARY and/or SECONDARY REPORTED SE INCOME field(s) with amounts from Schedule SE. 6 Click on "COMPUTE" (to view the changes before committing) AND press <F12> to commit and exit. -
Use the following steps, to compute/recompute self-employment tax, when the taxpayer used the optional method but no longer qualifies for the optional method.
Note:
Be sure to enter the information for each taxpayer (primary and/or secondary) in the appropriate field(s).
Step Action 1 If present, clear the amount(s) in the applicable PRIMARY and/or SECONDARY SE TAX NOW field(s). 2 Enter the reported net self-employment income in the applicable PRIMARY and/or SECONDARY SE INC NOT ON SCH SE field(s). 3 If present, remove the "Y" from the PRIMARY and/or SECONDARY OPTIONAL METHOD IND field(s), leaving the field(s) blank. 4 If present, remove any amount(s) from the PRIMARY and/or SECONDARY NET FARM P/L field(s), leaving field(s) blank. 5 If present, remove any amount(s) from the PRIMARY and/or SECONDARY GROSS FARM INCOME field(s), leaving field(s) blank. 6 Click "COMPUTE" (to view the changes before committing) AND press <F12> to commit and exit. -
The negligence and reasonable cause columns display ONLY if the Accuracy Penalty Indicator shows that a penalty computation is required. If it is determined that there is NO CHANGE to the currently assessed SE tax, enter the amount from the PRIMARY and/or SECONDARY SE TAX NOW field(s). When SE tax is the only issue and the negligence penalty applies, enter the amount from the PRIMARY and/or SECONDARY SE TAX PER RETURN field.
-
Leave the PRIMARY and/or SECONDARY SE TAX NOW field(s) blank using the following steps to allow the system to compute the reasonable cause portion of the SE tax.
Steps Action 1 Verify/enter the amount from the PRIMARY and/or SECONDARY REPORTED SE INCOME field(s), less reported SE income included in this field on which SET has not been paid and reasonable cause has not been established. 2 Verify/enter the amount from the PRIMARY and/or SECONDARY SS/RR WAGES/TIPS field(s), less the portion of underreported SS/RR wages included in this field on which reasonable cause has not been established. 3 Click on "COMPUTE" (to view changes before committing) AND press <F12>.
-
Select the IRA window only after all other required windows have been computed.
Figure 4.19.7-45
This image is too large to be displayed in the current screen. Please click the link to view the image.To select the IRA window, the cursor must be located on an information return for IRA contributions. The Adjusted Gross Income window may display when Ira is selected from the ca Tax compmenu or when Status Code U is entered for any IRA information return.
-
Use the following steps to compute/recompute the allowable IRA Contribution Deduction(s).
Step Action 1 In the PENSION PLAN field, enter "P" for primary taxpayer,"S" for spouse, or "B" for both. Leave the field blank if unable to determine any of the above.-
The attached Form(s) W-2 Pension or deferred compensation box is checked.
-
The attached Form(s) W-2 includes an amount for contributions in Box 12, with a code D, E, F, , or S.
-
No W-2 is attached to the return and wage income that is reported is unidentified on the return.
-
An attached Form W-2 or a Form W-2 information return is from a federal, state, or local government, including any political subdivision.
-
A Form W-2 information return has other than zero (0) in the IND field, contains the literal "DC" , and the corresponding W-2 is not attached to the return.
-
The taxpayer Filing Status (FS) 3 or 6 and no indication if taxpayers lived apart.
-
The taxpayer takes a deduction for a Keogh, SIMPLE Plan, or SEP on Form 1040 .
-
The taxpayer is a postal worker.
2 Filing Status 3 or 6 only: In the LIVED WITH SPOUSE field, enter "Y" or "N" to indicate if the taxpayer lived with spouse. If no indication, enter "Y" . For any other filing status, leave blank. 3 In the PRIMARY and/or SECONDARY COMPENSATION field, enter the total reported amount of the primary and/or secondary taxpayer’s earned income. Include taxable alimony, separate maintenance payments, and net earnings/profit from SE income. If a loss exists on Schedule C or F, see IRM 4.19.3. 4 In the IRA ADJUSTMENT PER RETURN field, enter the primary and/or secondary taxpayer’s IRA deduction amount from Form 1040. (3) If the taxpayer has taken a Sep/Keogh deduction the Sep/Keogh deduction amount from Form 1040 should display in the PRIMARY/SECONDARY SEP/KEOGH field. If the filing status is 2, and it can be determined that both taxpayers contributed to a Keogh or SEP retirement plan, use the following steps
Step Action 1 In the PRIMARY SEP/KEOGH field, enter the amount contributed by the primary taxpayer. 2 In the SECONDARY SEP/KEOGH field, enter the amount contributed by the secondary taxpayer. Note: Enter the total SEP/Keogh deduction amount reported on Form 1040, in the PRIMARY SEP/KEOGH field, when unable to determine a breakdown of the amount. 3 The REQUEST FOR ADDL DEDUCTION field is used, only during the Response phase. Enter "Y" , if the taxpayer submits a response requesting additional IRA deduction amounts that were not originally taken. Note: An information return must be created for the verified additional IRA deduction amount. 4 Press <F12>. -
-
The Withholding window displays when an information return with a withholding income type is marked with Status Code "U" , wages are underreported, or the cursor is located on a withholding information return and the Withholding option is selected from the ca Tax comp menu. When wages are U/R and W/H is discrepant, select the Withholding window after all wage IRs are analyzed.
Note:
It is not necessary to change the status code of a group to recompute the withholding.
Figure 4.19.7-46This image is too large to be displayed in the current screen. Please click the link to view the image. -
Verify/enter the amount of excess SST/RRT claimed by the taxpayer in the EXCESS SST/RRT field.
-
The cursor moves to the W/H VERIFIED INDICATOR field. Using the following steps:
Step Action 1 Make an entry, in the W/H VERIFIED INDICATOR field, when the system is allowing W/H due to rounding or when the verified withholding amount differs from the withholding per return amount. Entering "Y" in this field overrides any system computed changes to withholding and allows an entry in the VERIFIED WITHHOLDING field. If the withholding per return is correct, leave these fields blank. 2 Verify/enter the correct amount of allowable withholding. 3 Press <F12>.
-
Use the EXCESS SST/RRT window to compute excess social security tax and/or excess railroad retirement tax. This window displays when Status Code "U" is entered for this income type or Excess sst/rrt is selected from the ca Tax comp menu.
Figure 4.19.7-47This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute/recompute the correct amount of Excess Social Security Tax and/or Railroad Retirement Tax.
Step Action 1 Verify/enter the amount from Excess/SST/RRT from Form 1040= in the EXCESS SST/RRT field. 2 Enter "Y" in the VERIFIED INDICATOR field to override a system computed change to excess SST/RRT and allow an entry in the VERIFIED EXCESS SST/RRT field. -
Use the following steps to change a field entry only if it can be identified as Uncollected Tax (UT) from the dotted portion of the total tax line on Form 1040.
Note:
The TIER 1 AND 2 TIP TAX fields seldom require an entry.
Step Action 1 Enter only the UT amount from the Form 1040 dotted portion of the total tax line that is also reported on Form(s) W-2, and identified with a letter code of "A" or "M" in the PRIMARY TIER 1/SS TIP TAX field. 2 Enter only the UT amount from the Form 1040 dotted portion of the total tax line that is also reported on Form(s) W-2, and identified with a letter code of "A" or "M" in the SECONDARY TIER 1/SS TIP TAX field. 3 Leave this field blank since the taxpayer can not claim excess TIER 2 on Form 1040. 4 Leave this field blank since the taxpayer can not claim excess TIER 2 on Form 1040. 5 Enter the correct amount of allowable excess SST/RRT as filed or adjusted in the VERIFIED EXCESS SST/RRT field. 6 Press <F12>. Note:
Be aware of tax preparation software problems that may lead to reporting inconsistencies of ELF returns. For example, ELF Form W-2, box 12 shows Code "A" amount, but the occupation is not TIPS related; or the ELF Form W-2, box 12 Code "A" or "M" amount matches another item (such as deferred compensation). Follow campus direction to resolve Excess SST discrepancies due to ELF reporting inconsistencies.
-
The SITR window displays when Status Code"U" is entered for any SITR information return. From the ca Tax comp menu, select siTr.
Figure 4.19.7-48This image is too large to be displayed in the current screen. Please click the link to view the image. -
When SITR is to be computed, the Adjusted Gross Income window may display.
-
The prior year SITR information displays in the PRIOR YEAR section of the window. Only change, if the displayed value(s) is incorrect. Use the following steps to compute/recomputed SITR.
Step Action 1 Verify/enter the amount of state/local tax refund from Form 1040, line 10, in the REPORTED SITR field. 2 Verify/enter the sum of state and local income taxes withheld from the taxpayer’s income, as reported on attached Form(s) W-2, in the STATE/LOCAL W/H field. Note: Leave blank if the Forms W-2 are not attached. 3 Enter the amount from the current year Schedule A, line 5, in the STATE/LOCAL TAX DED field. Note: Leave this field blank when there is no current year deduction. Do not enter "0" (zero). 4 Enter the total number of age and blind exemptions for taxpayer and spouse, as reported on Form 1040 in the AGE/BLIND COUNT field. 5 If the taxpayer has been claimed as a dependent on someone else’s return enter "Y" in the T/P CLAIMED ON ANOTHER’S RETURN? field. 6 If the Married Filing Separate and Spouse Itemized Deduction/Dual Status box on Form 1040 is checked, enter "Y" in the FS3/ITEMIZED OR ALIEN field. 7 Press <F12>. Note: When status code "D" or "N" is input on a SITR information return, you must use the Ungroup pull-down menu option under the Group menu option to change the SITR information return status code to any other applicable status code.
-
The SSA/RRB window is used to compute the taxable amount of social security benefits.
Figure 4.19.7-49This image is too large to be displayed in the current screen. Please click the link to view the image. -
From the ca Tax comp menu, select ssa/rrB . The window will automatically appear when IR code"U" is entered for any SSA/RRB information return.
-
When SSA/RRB is computed the Adjusted Gross Income window may display.
-
The SSA/RRB window will display if the displayed amounts are incorrect, use the following steps.
Step Action 1 Verify/enter the gross SSA/RRB benefit amount from Form 1040 in the GROSS SSA/RRB BENEFITS field. 2 Verify/enter the taxable SSA/RRB amount from Form 1040 in the TAXABLE SSA/RRB BENEFITS field. 3 Verify/enter the tax-exempt interest amount from Form 1040 , in the TAX-EXEMPT INTEREST field. For filing status 3 or 6, use the following steps.
Step Action 4 Enter "N" in TP LIVED WITH SPOUSE? field, if the taxpayer did NOT live with spouse during the tax year. If there is no indication that the taxpayer did not live with spouse, leave this field blank (not zero). Note: "D" annotated to the left of the SSA/RRB benefit line is an indication the taxpayer did not live with his/her spouse during the tax year. 5 Press <F12>. Note:
"LSE" annotated to the left of the SSA/RRB benefit line on Form 1040 is an indication the taxpayer computed taxable SSA/RRB benefits using the Lump Sum Election method. For further information, see IRM 4.19.3, Social Security/Railroad Retirement Benefits Miscellaneous.
-
The Social Security tax (SST) on Tips window is used to compute the social security tip tax for both the taxpayer and spouse. It displays, when SST on unreported tip income is included on the return, if allocated tip income is present or when selected.
Figure 4.19.7-50This image is too large to be displayed in the current screen. Please click the link to view the image. -
From the ca Tax comp menu, select sst On tips.
Note:
The section for reasonable cause displays only if a computation is required for the Accuracy Related Penalty Due to Negligence.
-
Use the following steps, to compute the SST on tips for a taxpayer and spouse.
Step Action 1 Verify/enter the original primary/secondary unreported total tip tax amount from Form 4137 in the PRIMARY/SECONDARY UNREPORTED TIP TAX field(s). 2 Verify/enter the original primary/secondary unreported tips subject to Medicare tax Form 4137, line 5, amount in the PRIMARY/SECONDARY ALLOCATED TIPS field(s). Note: If the Form 4137, line 3 amount is less than the amount of tips that have been reported on Form 1040 (usually in the wage line), recompute the Form 4137 line 5 amount using the amount of tips that were actually reported on Form 1040 instead of Form 4137, line 3 amount. Use this recomputed Form 4137, line 5, amount in the above field. 3 Verify/enter the primary/secondary reported wages and tips having social security/railroad retirement (Tier 1) tax withheld in the PRIMARY/ SECONDARY SS/RR WAGES/TIPS field(s).Note: If Form 4137 was NOT used, this amount can be taken from the wage line on Form 1040. Correct this amount if necessary. Add to this amount, any underreported SS/RR wages. Do not include unreported tips from Form 4137 or SE income identified in responses as being subject to FICA tax. (The system includes these amounts.) 4 Verify/enter the original primary/secondary Form 4137, line 9 amount in the PRIMARY/SECONDARY ALLOCATED TIPS field(s). If the Form 4137 line 5 amount has been recomputed for the PRIMARY/SECONDARY ALLOCATED TIPS field(s), use this recomputed line 5 amount in recomputing the line 9 amount. Use the recomputed line 9 amount, in this field. 5 Verify/enter the amount from Form 4137, line 5 in the PRIMARY/ SECONDARY MEDICARE-ONLY TIPS field(s). If the Form 4137, line 5 amount has been recomputed, use the recomputed line 5 amount. 6 Press <F12>. -
If reasonable cause criteria have been met, make entries in the reasonable cause section of the window using the following steps.
Step Action 1 Verify/enter the amount from the PRIMARY/SECONDARY SS/RR WAGES/TIPS field(s), less any underreported SS/RR wages included on which reasonable cause has not been established. 2 Verify/enter the amount from the PRIMARY/SECONDARY MEDICARE-ONLY TIPS field(s), less any underreported Medicare-only tips on which reasonable cause has not been established. 3 Press <F12>.
-
The Lump Sum Tax window is used to compute or recompute the Tax on Lump Sum Distributions for the taxpayer and/or spouse and to add it to the Tax on Accumulation Distribution of Trusts for a recomputed additional tax amount.
-
From the ca Tax comp menu, select Lump sum avg.
Figure 4.19.7-51This image is too large to be displayed in the current screen. Please click the link to view the image. -
If the Lump Sum Tax does not need to be recomputed, use the following steps. See IRM 4.19.3, Lump Sum Distribution.
Step Action 1 Verify/enter the lump sum tax from Form(s) 4972, Part III in the PRIMARY and/or SECONDARY LUMP SUM TAX field(s). No other entries are required. Note: When the Lump Sum Tax is to be recomputed, DO NOT make an entry in these fields (must be blank, not zero). When recomputing the Lump Sum Tax, address all other fields in the Primary and/or Secondary sections, as applicable. 2 Press <F12>. -
If the Lump Sum Tax does need to be computed/recomputed, use the following steps, to make entries in the PRIMARY and/or SECONDARY LUMP SUM TAX section of the window.
Step Action 1 Enter the averaging method: 2 for Part II only, 3 for Part III only. 2 Enter capital gain from Form 4972, Part II or the amount that qualifies from Form(s) 1099-R. 3 Enter ordinary income from Form 4972, Part III or the amount that qualifies from Form(s) 1099-R. 4 Enter the death benefit exclusion from Form 4972, Part III. Do not make an entry if the death benefit exclusion has already been deducted from the amount entered in the ORDINARY INCOME field. 5 Enter the current actuarial value from Form 4972, Part III, line 11. 6 Enter the Federal Estate Tax from Form 4972, Part III, line 18. 7 Enter "Y" in the MULTIPLE RECIPIENT IND field if Form 4972 is for multiple recipients; otherwise, leave blank. 8 Enter the multiple recipient percentage from box(es) 8 and/or 9 of Form 1099-R or the percentage indicated from the taxpayer’s response. It must be entered as a decimal amount (e.g., .10). 9 Enter the partial tax attributable to the accumulation distribution amount(s) from Form(s) 4970. 10 Press <F12>. The recomputed tax will display in the ADDITIONAL TAXES RECOMPUTED field on the Total Other Tax window in Return Value.
-
The SEP Adjustment window is used to compute the allowable amount of self-employed SEP deduction for each taxpayer. To select this menu option, the cursor must be located on an F5498 information return with an income type of SEP or SIMPL contributions.
Figure 4.19.7-52This image is too large to be displayed in the current screen. Please click the link to view the image. -
From the ca Tax comp menu, select sep Keogh. The window automatically displays, when Status Code "U" is entered for any SEP/Keogh/SIMPLE information return.
-
Use the following steps, to compute the SEP deduction.
Step Action 1 Verify/enter the total net profit amount(s) from the primary taxpayer’s Schedule C and Schedule F or from Schedule SE, Section A or B in the PRIMARY SE INCOME field. 2 Verify/enter the total net profit amount(s) from the secondary taxpayer’s Schedule C, and Schedule F or from Schedule SE, Section A or B in the SECONDARY SE INCOME field. If the filing status is 2 and it is determined that both taxpayers contributed to a SEP, Keogh, or SIMPLE retirement plan, use the following steps.
Step Action 3 Verify/enter the primary taxpayer’s SEP/Simple/Qualified Plan amount from l Form 1040 in the PRIMARY SEP/KEOGH/SIMPLE DED field. 4 Verify/enter the secondary taxpayer’s SEP/Simple/Qualified Plan amount from Form 1040 in the SECONDARY SEP/KEOGH/SIMPLE DED field. Note: If you are unable to determine a breakdown of the amount reported on Form 1040, enter the total SEP/KEOGH/ SIMPLE deduction in the PRIMARY SEP/KEOGH/SIMPLE DED field. 5 Response phase only, enter the primary taxpayer’s adjusted contribution rate, if other than the maximum, in the PRIMARY CONTRIBUTION RATE field. 6 Response phase only, enter the secondary taxpayer’s adjusted contribution rate, if other than the maximum, in the SECONDARY CONTRIBUTION RATE field. 7 Press <F12>.
-
Dependent care benefits may need to be recomputed, when there is a change to the taxpayer’s earned income. The Adjusted Gross Income window may display, when the DEPENDENT CARE BENEFITS window is accessed.
-
From the ca Tax comp menu, select the dependent Care option. When Status Code "U" is entered, for any Dependent Care information Return, the window also appears.
Figure 4.19.7-53This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps, to compute dependent care benefits.
Step Action 1 Verify/enter the dependent care benefits amount from Form 2441 or Schedule 2, line 12, in the REPORTED DEP CARE BENEFITS field. 2 Verify/enter the total amount of dependent care benefits as reported by the payer(s) on the information return(s) minus the amount forfeited benefits from Form 2441 or Schedule 2, in the DEPENDENT CARE BENEFITS field. 3 Verify/enter the qualified expenses amount from Form 2441 or Schedule 2 in the QUALIFIED EXPENSES field. If the amount is zero, enter "$1" . 4 Verify/enter the primary taxpayer’s original earned income in the PRIMARY EARNED INCOME field. If negative, enter "0" (zero). 5 Verify/enter the secondary taxpayer’s original earned income in the SECONDARY EARNED INCOME field. If negative, enter "0" (zero). 6 Verify/enter the amount of dependent care benefits reported by the taxpayer on the Form 1040 wage line in the REPORTED TAXABLE BENEFITS field. 7 Press <F12>.
-
From the ca Tax comp menu, select the epAboption, when Employer-Provided Adoption Benefits needs to be computed/recomputed. The window also displays, when Status Code "U" is entered for any adoption information return.
Figure 4.19.7-54This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute employer-provided adoption benefits.
Step Action 1 Verify/enter the total number of adopted children Form(s) 8839, Part I. If Form 8839 is not attached, enter "0" (zero). 2 Verify/enter the amount from Form 8839, line 25, in the FORM 8839, LINE 25 PER RETURN field. If Form 8839 is not attached, enter "0" (zero). 3 Verify/enter the amount from Form 8839, line 30, as filed or previously adjusted, in the ADOPTION EXCLUSION PER RETURN field. If Form 8839 is not attached, enter "0" (zero). 4 Verify/enter the amount from Form 8839, line 31 as filed or previously adjusted, in the TAXABLE BENEFITS PER RETURN field. If Form 8839 is not attached, enter "0" (zero). 5 Press <F12>.
-
From the ca Tax comp menu, select the sav bond eXcl option. The Adjusted Gross Income window may display, if so verify the entries.
Figure 4.19.7-55This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the savings bond exclusion.
Step Action 1 Verify/enter all fields in the Adjusted Gross Income window including: the Form 1040, Sch. B, Line 3 or Form 1040A, Sch. 1, Line 3 amount in the EXCLUDED SAVINGS BOND field. 2 Press <F12>. The Savings Bond Exclusion window should appear. 3 Verify/enter the amount from Form 8815, line 8, in the MODIFIED SAVINGS BOND INTEREST field. 4 Press<Enter>. The recomputed savings bond exclusion amount will appear in the Savings Bond Exclusion window. Note:
Only change the amount in the Recomputed Savings Bond Exclusion field if overriding the system computed exclusion, due to rounding. If the amount entered, is outside of the system computed tolerance range, the entry is disallowed and a message displays, showing the allowable tolerance range.
5 Press <F12>. Note:
A warning message "Change below tolerance. Recomputed exclusion is set equal to original exclusion" may appear. Click on <OK> or press <Enter> to acknowledge the message.
-
The Additional FICA Tax window is used to compute the employee’s share of FICA tax, when the taxpayer is actually an employee and not subject to self-employment tax on underreported nonemployee compensation. See IRM 4.19.3, Partially Agreed Responses. From the ca Tax comp menu, select Fica tax.
Figure 4.19.7-56
This image is too large to be displayed in the current screen. Please click the link to view the image.Note:
If the SE Tax window is being changed to FICA tax, a zero must be entered in the primary and/or secondary SE TAX NOW field(s). The REASONABLE CAUSE fields display, only if a computation is required for the Accuracy Related Penalty Due to Negligence.
Figure 4.19.7-57This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps, to compute FICA tax.
Step Action 1 Enter the primary/secondary total reported and underreported Non-Employee Compensation (NEC) income subject to FICA tax. 2 Enter the primary/secondary total reported and underreported social security wages, tips, and railroad retirement compensation subject to FICA tax. 3 In the reasonable cause fields, enter the portion of any underreported amount meeting reasonable cause criteria. 4 Press <F12>.
-
The Compute Schedule D Loss window is used to calculate the underreported capital gain amount when capital loss has been limited.
-
To select this window from the menu, the cursor must be located on a capital gain/stock information return. From the ca Tax comp menu, select the schedule D loss option. The window also displays when Status Code "U" is entered for a capital gain/stock information return.
Note:
If the AGI Window appears verify the entries.
Figure 4.19.7-58This image is too large to be displayed in the current screen. Please click the link to view the image. -
The system limits the loss to $3,000 ($1,500 for Filing Status 3 or 6). In the Response phase, if it is necessary to compute a negative UR amount, to allow a Schedule D loss greater than originally claimed, but not exceeding the allowable limit, enter the original reported amount PLUS any INCREASE to the sales price, as the reported amount on the Case Analysis screen.
-
Use the following steps, to compute the underreported capital gain loss.
Note:
In the response phase in order to consider the correct loss amount at least one of the U/R capital gain/stock IRs must be rescreened.
Step Action 1 Enter a "0" (zero) in the SCHEDULE D LOSS field, during screening. During the Response phase, enter the loss from Schedule D, line 16, in the SCHEDULE D LOSS field. It must be a negative amount. If it is a positive amount, leave blank. 2 Enter a "0" (zero) in the CAPITAL GAIN/LOSS field during screening, IF A LOSS. During the Response phase, enter the Capital Gain or (loss) amount from Form 1040 in the CAPITAL GAIN/LOSS field. If a loss, enter it as a negative amount. 3 Press <F12>. The system limits the loss to $3,000 ($1,500 for Filing Status 3 or 6). If it is necessary to compute a negative UR amount to allow a greater Schedule D loss, enter the original reported amount PLUS any INCREASE to the sales price as the reported amount on the Case Analysis screen. A negative amount cannot be entered in the RETURN AMOUNT field of the CP2000 Summary screen.
-
The Misc Adjustment/Schedule C Expense window has two sections. The miscellaneous adjustment section is used to correct initial processing errors or changes to the AGI, that cannot be corrected using specific windows for income types. The Schedule C expense section is used to disallow expenses claimed on Schedule C, per IRM 4.19.3, Wages Paid to Statutory Employees.
-
From the ca Tax comp menu, select Misc adj/c exp.
Figure 4.19.7-59This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps, in the miscellaneous adjustment section of the window.
Step Action 1 Enter the original amounts, as shown on the return or as adjusted during original processing, in the MISC ADJUSTMENT PER RETURN field. 2 Enter the new, correct amount, in the MISC ADJUSTMENT NOW field. The MISC ADJUSTMENT CHANGE field displays the computer generated adjustment, to correct the AGI. -
Use the following steps, in the Schedule C expense section of the window, when Earned Income Credit (EIC) and/or Advanced Earned Income Credit (AEIC) is not an issue.
Step Action 1 Enter the total expenses amount from Schedule C in the PRIMARY and/or SECONDARY SCHEDULE C EXPENSE PER RETURN field. 2 Enter the correct amount. If recapturing all expenses, enter "0" (zero). The PRIMARY and/or SECONDARY SCHEDULE C EXPENSE CHANGE field displays the computer generated adjustment. 3 Press <F12>. The amount in the MISC ADJUSTMENT/SCHEDULE C CHANGE box will automatically carry to the TOTAL AGI CHANGE box on the case analysis screen. The amount in the PRIMARY and/or SECONDARY SCHEDULE C EXPENSE CHANGE box will automatically carry to the Self-employment tax window. A MISC ADJ/SCH C EXP PRESENT box will appear in the lower left corner of the Case Analysis window when this screen has been used.
Note:
Rework any windows, that may be affected by the Misc Adjustment/Schedule C Expense window.
-
Use the Student Loan Interest Deduction (SLID) window when the SLID, needs to be computed or recomputed. The Adjusted Gross Income window may display.
-
From the ca Tax comp menu, select the stuDent loan int option.
Figure 4.19.7-60
This image is too large to be displayed in the current screen. Please click the link to view the image.The window also appears, when Status Code "U" is entered for any SLID information return.
-
To compute the SLID, use the following steps.
Step Action 1 Verify/enter the Student Loan Interest Deduction amount from Form 1040. 2 Press <F12>.
-
The Tuition and Fees window is used to calculate the allowable tuition and fees deduction when the AGI has been changed. The window automatically appears when the deduction has been claimed for tuition and fees. > To compute the Tuition and Fees deduction, use the following steps.
Step Action 1 Verify/enter the Tuition & Fees deduction amount from Form 1040 / 1040A. 2 Enter "Y" if the taxpayer can be claimed on another return. 3 Enter "Y" if Education Credits were taken for the same student as a deduction. 4 Press <F12>.
Figure 4.19.7-61This image is too large to be displayed in the current screen. Please click the link to view the image.
-
The Form 8903 window is used to calculate the allowable Domestic Production Activities Deduction (DPAD) when the AGI has been changed. The window automatically displays when the DPAD has been claimed.
Note:
If the AGI window appears verify the entries.
-
To access the Form 8903 window, select ca Tax comp, then dpad.
-
Use the following steps to compute/recompute the allowable DPAD.
Step Action 1 Verify/enter Form 8903, line 8 in the QUAL PROD ACT INCOME field. 2 Verify/enter Form 8903, line 14 in the WAGES PAID TO OTHERS field. 3 Verify/enter Form 8903, line 17 in the 99 PATR DPAD field. 4 Verify/enter Form 8903, line 18 in the EXPAND AFFIL GRP ALLOCAT field. 5 Verify/enter Form 8903, line 19 in the DOM PROD DED PER RETURN field. 6 Enter the manually computed DPAD, if applicable, in the MANUAL DOM PROD ACT DED field. 7 Press <F12>.
-
It is necessary to access the Tax Computations screen when working a case.
-
To display the Return Value Screen, select ca Tax comp then select Return value.Various warning messages may appear to alert users to conditions on the case. Follow system prompts and take the appropriate actions.
Figure 4.19.7-62This image is too large to be displayed in the current screen. Please click the link to view the image. -
The Tax Computations screen displays the appropriate window(s) used to verify/enter necessary information when <F12> is pressed.
-
Use the following steps to move through the fields.
Step Action 1 Verify/enter filing status, as filed or adjusted, in the FILING STATUS field. 2 Verify/enter the number of exemptions as filed or previously adjusted in the EXEMPTIONS PER RETURN field. 3 Verify/enter the number of exemptions as filed, previously adjusted or being changed in the Exemptions Now field. 4 Verify/enter AGI, as filed or previously adjusted, in the AGI PER RET field. 5 Compare the taxable income amount in the TXI field to Form 1040, for any below tolerance adjustments made during original processing. 6 Verify/enter the amount from Form 1040, base tax or previously adjusted in the BASE TAX PER RET field. Note:
Base tax is the tax that has been computed on the total taxable income.
7 Verify/enter any miscellaneous adjustment to the taxable income in the MISC TXI ADJ PER RETURN and MISC TXI ADJ NOW fields. The hint text for these fields should read: SEE IRM FOR FURTHER INSTRUCTIONS IF CCF OR F8814 PRESENT. OTHERWISE LEAVE BLANK. 8 Enter the manual interest, when applicable, in the MANUAL INTEREST field. Note:
This amount may also be entered on the Notice Summary Screen.
9 Enter the amount of payments received (RESPONSE PHASE ONLY) in the AMOUNT PREVIOUSLY PAID field. Note:
This amount may also be entered on the Notice Summary Screen.
10 Enter Net Operating Loss (NOL), as filed or adjusted, in the NET OPERATING LOSS field. The required computation window(s) displays automatically when you press <F12> if transaction data is present for the case. Window(s) must be selected from the menu if form(s) or schedule(s) are included on the original return or Form 1040X, and the corresponding windows do not appear.
Note:
It may be necessary to manually access computation windows using rV tax comp from the menu shown in the Return Value Screen.
-
When all required windows in the Tax Computations screen have been completed, exit the screen by clicking on the Exit menu option, or Press <F8> and acknowledge subsequent message.
-
A window displays if a window(s) is selected to compute a form(s) or schedule(s) not normally associated with a Form 1040A or 1040EZ and if the tax return is Form 1040A or 1040EZ. This window displays the first time only.
Figure 4.19.7-63This image is too large to be displayed in the current screen. Please click the link to view the image. -
Enter override indicator "Y" to verify this calculation is necessary. Click on "OK" or press <Enter>.
-
To access the Schedule A window, select rV tax comp then Tax computation> schedule A option.
Figure 4.19.7-64This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to Verify/enter the Schedule A amounts.
Step Action 1 Verify/enter the medical and dental expense amount from Schedule A, in the GROSS MEDICAL field. 2 Verify/enter the total taxes you paid amount from Schedule A, in the TOTAL TAXES PAID field. 3 Verify/enter the amount of home mortgage interest and points reported to you on Form 1098 from Schedule A, in the MORTGAGE INTEREST PER RETURN field. 4 Verify/enter the investment interest amount from Schedule A, in the INVESTMENT INTEREST DED field. 5 Verify/enter the amount of total interest you paid from Schedule A, , in the TOTAL INTEREST DED field. 6 Verify/enter the amount of gifts to charity from Schedule A, in the GIFTS TO CHARITY field. 7 Verify/enter the casualty and theft loss amount from Form 4684, line 16 in the GROSS CASUALTY AND THEFT LOSS field. 8 Verify/enter the total amount Job Expenses and Most Other Miscellaneous Deductions from Schedule A ( line 23), in the GROSS JOB AND MISC EXPENSE field. 9a Verify/enter the amount of gambling deduction from Schedule A, in the GAMBLING LOSS OF OTHER MISC field. 9b Verify/enter the amount of non-gambling deduction from Schedule A in the NON-GAMBLING OTHER MISC DEDS field. 10 Follow the hint text to verify/enter the sum of the total lines on Schedule A in the NON-LIMITED ITEMIZED DEDS PER RETURN field. If the Schedule A was not limited, enter the total itemized deduction amount from Schedule A. Note: If the Schedule A has not been limited, the amounts on TOTAL LIMITED ITEMIZED DEDS and NON-LIMITED ITEMIZED DEDS fields must be the same. Correct if necessary. 11 Enter the amount of total itemized deductions from Schedule A in the TOTAL LIMITED ITEMIZED DEDUCTIONS PER RETURN field. 12 Press <F12>.
-
To access the Standard Deduction window, select rV tax comp, then Tax computation> Standard ded option.
Figure 4.19.7-65This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to verify/enter the correct information.
Step Action 1 Verify/enter the total in the AGE/BLIND COUNT field from Form 1040. 2 Enter "Y" in the T/P CLAIMED ON ANOTHER’S RETURN? field when necessary. 3 Enter "Y" in the FS3 ITEMIZED/DUAL STATUS ALIEN/IE field if the itemized deduction/dual-status box on Form 1040 is checked or the taxpayer checks the box on Schedule A electing to use itemized deductions even though they are less than the standard deduction. If "Y" is entered or displayed in the T/P CLAIMED ON ANOTHER’S RETURN? field, use the following steps.
Step Action 1 Verify/enter the primary taxpayer’s earned income, as originally reported, in the PRIMARY EARNED INCOME field. 2 Verify/enter the secondary taxpayer’s earned income, as originally reported, in the SECONDARY EARNED INCOME field. 3 Press <F12>.
-
To access the 8615 Tax window, select rV tax comp then Tax computation> 8615 Tax option.
Figure 4.19.7-66This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to verify/enter the amounts.
Step Action 1 Verify/enter "Y" in the FORM 8615 BOX CHECKED? when Form 8615 is attached to the return. 2 Verify/enter the parent’s filing status in the PARENT’S FILING STATUS field from Form 8615. 3 Verify/enter the child's investment income amount from Form 8615 in the CHILD’S INVESTMENT INCOME field. 4 Verify/enter the child's deduction amount from Form 8615 in the CHILD’S DEDUCTION AMOUNT field. 5 Verify/enter the parents taxable income amount from Form 8615 in the PARENT’S TAXABLE INCOME field. 6 Verify/enter the investment income amount of other children from Form 8615 in the OTHER CHILD INVESTMENT INCOME field. 7 Verify/enter the parent's tax amount from Form 8615 in the PARENT'S TAX field. 8 Verify/enter the Manual Child’s Investment Tax. In Case Analysis, leave this field blank. In Responses, see IRM 4.19.3, 8615 Window, to determine if an entry should be made in this field. If an entry is applicable, enter the amount from line 18 of the recomputed Form 8615. 9 Press <F12>.
-
To access the Schedule D/8814 Tax window, select rV tax comp then Tax computation> sch D/8814 tax option.
Figure 4.19.7-67This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to verify/enter the amounts.
Step Action 1 Verify/enter the qualified dividend amount from Form 1040 in the QUALIFIED DIVIDENDS field. 2 Verify/enter the short term gain (loss) amount from Schedule D, Part I in the SHORT TERM GAIN (LOSS) field. 3 Verify/enter the net long term gain loss amount from Schedule D, Part II, in the LONG TERM GAIN (LOSS ) field. 4 Verify/enter the 28% rate gain from Schedule D, Part III in the 28% GAIN (LOSS) field. 5 Verify/enter the unrecaptured 1250 gain amount from Schedule D, Part III in the UNRECAPTURES 1250 GAIN field. 6 Verify/enter the smaller of Form 4952, line 4e or the amount entered on the dotted line next to 4e in the FORM 4952 LINE 4e field. 7 Verify/enter the investment interest expense amount from Schedule D, Part III (if no Schedule D use Form 4952) in the FORM 4952 LINE 4g field. 8 Verify/enter the qualified 5-year gain amount from Schedule D, Part III in the QUALIFIED 5 YEAR GAIN field. 9 Verify/enter the 8814 tax and/or ECR tax from Form 8814, line 9 and/or the ECR amount from the dotted portion of Form 1040, line 44 or Form 1040A, line 28 in the FORM 8814 TAX/ERC field.. 10 Press <F12>.
-
To access the Child Care Credit window, selectrV tax comp then Credit> Child care.
Figure 4.19.7-68This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute Child Care Credit.
Step Action 1 Verify/enter the credit for child and dependent care expenses amount from Form 1040 in the child care credit field. 2 Verify/enter the number of qualifying persons from Form 2441, Part II in the QUALIFYING PERSONS field. 3 Verify/enter the qualifying expenses amount from Form 2441, Part II in the QUALIFYING EXPENSES field. If the amount is zero, enter "$1" . 4 Verify/enter the excluded benefits amount from Form 2441, Part III in the EXCLUDED BENEFITS field. 5 Verify/enter the amount of Prior Year Expenses (PYE) reported on the dotted portion from Form 2441, line 9 in the PRIOR YEAR EXPENSES field. 6 Verify/enter the primary taxpayer’s original earned income as reported on Form 2441, line 4, or Form 1040A, Schedule 2, line 4, in the PRIMARY EARNED INCOME field. 7 Verify/enter the secondary taxpayer’s earned income as reported on Form 2441, Part II in the SECONDARY EARNED INCOME field. 8 Press <F12>.
-
To access the Credit for the Elderly/Disabled window, select rV tax comp then Credit> Elderly/disabl option.
Figure 4.19.7-69This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the Credit for the Elderly.
Step Action 1 Verify/enter the original Credit for the Elderly from Form 1040 in the ORIGINAL CREDIT FOR ELDERLY field. 2 Verify/enter the number of the box checked on Schedule R, Part I in the FILING STATUS AGE INDICATOR field. Note: The cursor does not leave this field until a valid number is entered, valid entries are single digits "1" through "9" . 3 Verify/enter the taxable disability income amount from Schedule R, Part III in the TAXABLE DISABILITY INCOME field. 4 Verify/enter the non-taxable part of social security benefits amount from Schedule R, Part III in the NON-TAXABLE SSA/RRB/AMOUNT field. 5 Verify/enter the non-taxable veterans' pensions and other pension and annuity amount from Schedule R, Part III in the OTHER NON-TAXABLE P/A AMOUNT field. 6 Press <F12>.
-
To access the Adoption Credit window, select rV tax comp then Credit> Adoption option.
Figure 4.19.7-70This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the adoption credit.
Step Action 1 Verify/enter the total number of adopted children from Form(s) 8839, Part I in the TOTAL NUMBER OF ADOPTED CHILDREN LISTED ON FORM 8839, PART I. 2 Enter the amount from Form 8839, line 7, as filed or previously adjusted, in the Qualifying Adoption Expense field. 3 Enter the prior year carryforward amount from Form 8839, line 13 in the PRIOR YEAR CARRY FORWARD CREDIT field. 4 Enter the adoption credit amount from Form 1040 in the ADOPTION CREDIT PER RETURN field. 5 Enter a "Y" when the taxpayer has amended the subsequent year tax return to remove the Carry-forward Credit. 6 Press <F12>.
-
To access the Nonrefundable Credit window, select rV tax comp then Credit> Other credits option.
Figure 4.19.7-71This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute Nonrefundable credits.
Step Action 1 Verify/enter the foreign tax credit amount from Form 1040 in the FOREIGN TAX CREDIT field. 2 Verify/enter the Residential Energy Credit Form 1040 in the RESIDENTIAL ENERGY CREDIT field. 3 Verify/enter the Mortgage Interest Credit amount from Form 1040, when the Form 8396 box is checked in the MORTGAGE INTEREST CREDIT field. Follow carryback/carryforward guidelines. 4 Verify/enter the DC HOMEBUYER CREDIT amount from Form 1040 when the Form 8859 box is checked in the DC HOMEBUYER CREDIT field. 5 Verify/enter any MISCELLANEOUS CREDITS amount from Form 1040, LN 55 plus any miscellaneous credits annotated on the dotted portion of the Total Credits line on Form 1040 in the MISCELLANEOUS CREDITS field. 6 Press <F12>.
-
To access the Child Tax Credit window, selectrV tax comp then Credit> child Tax option.
Figure 4.19.7-72This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the Child Tax Credit.
Step Action 1 Verify the Child Tax Credit amount from Form 1040 in the RETURN AMOUNT field. 2 Verify/enter the number of qualifying children indicated on Form 1040 in the QUALIFYING CHILDREN field. 3 If Form 8839, 8396 or 8859 are attached, enter a "Y" in the FORM(S) 8839, 8396 or 8859? field. 4 Enter the manually computed Child Tax Credit amount, if applicable, in the MANUAL CHILD TAX CREDIT field. 5 Press <F12>.
-
To access the Education Credits window, select rV tax comp then Credit> eDucation option.
Figure 4.19.7-73This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the Education credits.
Step Action 1 Verify/enter the education credits amount from Form 1040 in the RETURN AMOUNT field. 2 Verify/enter the student(s) SSN(s) and Tentative Hope Credit amount from Form 8863, line 2 in PART 1, HOPE CREDIT fields.. 3 Verify/enter the student(s) SSN(s) and qualified expense amounts from Form 8863, line 4 in PART 2, LIFETIME LEARNING CREDIT fields. 4 Verify/enter the LIFETIME GOZ QUAL EXPENSE amount from Form 8863 LN 5b. 5 GOZ STUDENT INDICATED? Enter "Y" if there is an indication that a student attended a GOZ affected school. 6 Press <F12>.
-
To access the Qualified Retirement Savings Contribution window, select rV tax comp then Credit Retirement option.
-
Use the following steps to compute the Qualified Retirement Savings Contribution.
1 Verify/enter the Qualified Retirement Savings Contribution Credit amount from Form 1040 in the RETURN AMT field. 2 Verify/enter the total IRA Contribution/Elected Deferral amounts from Form 8880 (column A and/or B) in the TOTAL IRA CONTR/ELECTIVE DEFERRALS fields. 3 Verify/enter the total distributions amount from Form 8880 (column A and/or B) in the TOTAL DISTRIBUTIONS field. 4 Enter the manually computed Qualified Retirement Savings amount, if applicable, in the MANUAL QRSC CREDIT field. 5 Press <F12>.
Figure 4.19.7-74This image is too large to be displayed in the current screen. Please click the link to view the image.
-
To access the Alternative Minimum Tax window, select rV tax comp then Other tax> Alt min tax option.
Figure 4.19.7-75This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the Alternative Minimum Tax.
Step Action 1 Verify/enter the total Taxes You Paid amount from Schedule A in the SCH A TOTAL TAXES field. 2 Verify/enter the Certain Interest from a Home Mortgage amount from Form 6251, Part 1, in the MORTGAGE INTEREST field. 3 Verify/enter the Tax Refund amount from Form 6251, Part I in the F6251 REFUND OF TAXES field. (Enter as a positive amount.) 4 Verify/enter the Investment Interest Expense amount from Form 6251, Part I in the INVESTMENT INTEREST EXP . 5 Verify/enter the Depletion amount from Form 6251, Part I, in the DEPLETION field. 6 Verify/enter the Net Operating Loss deduction amount from Form 6251, Part I, in NOL field. 7 Verify/enter the Interest from Specified Private Activity Bonds Exemption amount from Form 6251, Part I, in the TAX-EXEMPT BOND INT field. 8 Verify/enter the Qualified Small Business Stock amount from Form 6251, Part I, in the SECTION 1202 field. 9 Verify/enter the Exercise of Incentive Stock Options amount from Form 6251, Part I in the INCENTIVE STOCKS field. 10 Verify/enter the Estates and Trust amount from Form 6251, Part I, in the ESTATES/TRUSTS field. 11 Verify/enter the Electing Large Partnerships amount from Form 6251, Part I in the LARGE PARTNERSHIPS field. 12 Verify/enter the Disposition of Property amount from Form 6251, Part I, in the DISP OF PROPERTY field. 13 Verify/enter the Depreciation of Assets amount from Form 6251, Part I, in the DEPRECIATION field. 14 Verify/enter the Passive Activities amount from Form 6251, Part I, in the PASSIVE ACTIVITIES field. 15 Verify/enter the Loss Limitations amount from Form 6251, Part I, in the LOSS LIMITATIONS field. 16 Verify/enter the Circulation Costs amount from Form 6251, Part I, in the CIRCULATION COSTS field. 17 Verify/enter the Long-Term Contracts amount from Form 6251, Part I, in the LONG-TERM CONTRACTS field. 18 Verify/enter Mining Costs amount from Form 6251, Part I, in the MINING COSTS field. 19 Verify/enter the Research and Experimental Costs amount from Form 6251, Part I in the RESEARCH/EXPERIMENTAL field. 20 Verify/enter the Income from Certain Installment Sales amount from Form 6251, Part I, in the INSTALLMENT SALES field. 21 Verify/enter the Intangible Drilling Costs amount from Form 6251, Part I, in the INTANGIBLE DRILLING COSTS field. 22 Verify/enter the Other Adjustments amount from Form 6251, Part I, in the OTHER ADJUSTMENTS field. 23 Verify/enter the Alternative Tax Net Operating Loss Deduction amount from Form 6251, Part I, in the ALT TAX NOL DEDUCTION field. 24 Verify/enter the Gross Tentative Alternative Minimum Tax amount, from Form 6251, Part II (line 31) in the GROSS TENTATIVE ALT TAX field. 25 Verify/enter the Alternative Minimum Tax Foreign Tax Credit amount from Form 6251, Part II, in the ALT MIN FOREIGN TAX CR field. 26 Verify/enter the Alternative Minimum Tax amount from Form 6251, Part II, in the ALTERNATIVE MINIMUM TAX field. 27 Verify/enter the amount from Form 6251, Part III line 46 in the F6251 LINE 46 field. 28 If the taxpayer is under age 14, enter a "Y" , if over age 14, enter an "N" in the TAXPAYER UNDER AGE 14 field. (This information can be found on Form 8814.) 29 When the taxpayer is under 14 years of age, it is necessary to manually compute the Alternative Minimum Tax amount. Follow campus directions to recompute the Alternative amount for taxpayers under age 14. 30 When all required fields have been verified/entered, press <F12>.
-
To access the Total Other Tax window, select rV tax comp then Other tax> Other taxes option.
Figure 4.19.7-76This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the Other Taxes.
Step Action 1 Verify/enter the Tax on Lump Sum Distributions amount from Form 4972 in the ADDITIONAL TAXES PER RETURN field. If the Lump Sum Tax window was accessed, the new recomputed additional tax displays. If the additional tax per return does not change, the ADDITIONAL TAXES RECOMPUTED field should equal the return amount. 2 Verify/enter the amount of the additional tax from Form 5329, Part I and/or II in the applicable PREMATURE DISTRIBUTION TAX (IRA, EDU) PER RETURN field. (IRA, Simple, or QTP/CESA). 3 Verify/enter the amount of additional tax on excess contributions from Form 5329, Part III through Part VIII, in the EXCESS CONTRIBUTIONS TAX PER RETURN field. 4 Verify/enter the amount of Advance EIC from the AEIC field on the Tax Account Screen, and the ADVANCED EIC PER RETURN field. 5 Verify/enter the amount of household employment tax from Form 1040 in the HOUSEHOLD EMPLOYMENT TAXES field. 6 Verify/enter the amount of miscellaneous and/or Recaptured taxes from Form 1040, dotted portion of the Total Tax line , in the OTHER MISCELLANEOUS TAXES field. 7 Press <F12>.
-
The Earned Income Credit window displays anytime a TC 764, 765, or 768 is present on the account, whether or not there is a change to AGI and/or earned income. It also displays if the filing status and income requirements for earned income credit computation are met. To access this window, select rV tax comp then Payments> Eicoption.
Figure 4.19.7-77This image is too large to be displayed in the current screen. Please click the link to view the image. -
When the taxpayer has indicated he or she does not qualify for earned income credit by entering "No" on Form 1040 on the Earned Income Credit line or if a condition in 4.19.3, Earned Income Credit applies; use the following steps.
Step Action 1 Enter "Y" in the TP INDICATES NOT QUALIFIED field when the taxpayer indicates he/she is not qualified for EIC. 2 Press <F12>. -
Use the following steps to compute the Earned Income Credit if a"Y" is not entered in the T/P indicates not qualified box.
Step Action 1 Verify/enter the number of qualifying children in the NUMBER OF QUALIFYING CHILDREN field. Valid entries are 0, 1, 2. (If more than 2 qualify, enter 2.) 2 Verify/enter the amount in the TOTAL EARNED INCOME field. This amount should include reported wages, salaries, tips, and other employee compensation; i.e: amounts from Schedule SE, Section A or Section B, ; and any self-employment loss reported on Schedule(s) C, C-EZ, F, or partnership income on Schedule E, Part II, if applicable. 3 Verify/enter the Investment income reported on the return. Refer to 4.19.3, EIC. 4 Verify/enter the new manually computed EIC when applicable. 5 Press <F12>.
-
To access the Additional Child Tax Credit window, select rV tax comp then Payments> addl cHild tax option.
Figure 4.19.7-78This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to compute the additional child tax credit.
Note:
If the taxpayer did not qualify for additional child tax credit during original processing or inadvertently omitted claiming the credit, you will need to manually select the Additional Child Tax Credit window.
Step Action 1 Verify/enter the amount of credit shown in the RETURN AMT field. This amount should match the TC 766 amount with Credit Reference 336 shown on the Tax Accounts screen excluding the cents. The per return amount cannot exceed the taxpayers original credit amount. 2 Verify/enter the SST and Medicare Tax withheld, including any U/R wage amounts, from Form 8812, Part II with the amount shown in the SS/MED TAXES WITHHELD field. 3 Verify/enter the total SE Deduction and Tip Tax amount(s) from Form 1040 plus any amount identified as uncollected taxes with the amount shown in the 1/2 SE DED/TIP TAX field . Enter a zero (0) when the taxpayer filed a Form 1040A. 4 Press <F12>.
-
The Negligence Status window will display when conditions warrant. See 4.19.3, Determining Negligence Status.
Figure 4.19.7-79This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the Limit Penalties window to fully or partially abate Social Security Tip Tax Penalty and/or Late Filing Penalty and to suppress or enter the manual Negligence Penalty. The Limit Penalties window should be selected only after all other applicable windows in Return Value have been accessed. To access the Limit Penalties window select rV tax comp then pEnalties> Limit penalties option.
Figure 4.19.7-80This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the following steps to verify/enter the correct amounts.
Step Action 1 Verify/enter the manually computed additional Late Filing Penalty amount. This amount should be the change from what is currently assessed on the Tax Account screen, or enter "0" (zero) to suppress the penalty, in the ADDITIONAL LATE FILING PENALTY field. 2 Verify/enter the manually computed Social Security Tip Tax Penalty, or "0" (zero) to suppress the penalty, in the SS TIP TAX PENALTY field. 3 Verify/enter the manually computed Negligence Penalty, or "0" (zero) to suppress the penalty, in the NEGLIGENCE PENALTY field. 4 Verify/enter the manually computed Substantial Understatement Penalty, or "0" (zero), to suppress the penalty, in the SUBSTANTIAL UNDERSTATEMENT PENALTY field. 5 Press <F12>. In Response Phase: When a penalty has been limited, it stays limited as long as the manually input amount is present. To allow the system to compute the penalty it will be necessary to remove the manually computed penalty, leaving the field blank.
-
The Estimated Tax Penalty window will display when a TC 170 or TC 176 appears on the Tax Account Screen, see IRM 4.19.3, Estimated Tax Penalty.
Figure 4.19.7-81This image is too large to be displayed in the current screen. Please click the link to view the image.
-
The Assessment window is used when an account requires a manual adjustment.
-
During the screening phase, access the Assessment window for the adjustment of withholding and/or excess SST/RRT when Process Code 20 is assigned to a case.
-
During the response phase, access the Assessment window when a system generated process code cannot be used to close a case.
-
-
To view the Assessment window, select reF tools then select Assessment.
Figure 4.19.7-82
This image is too large to be displayed in the current screen. Please click the link to view the image.Use the following steps to commit/make a manual change to a case:
Step Action 1 Verify/enter the agreement date displayed in the CREDIT INTEREST DATE field, per IRM 4.19.3, the Assessment Window (credit interest date). Verify that this date reflects the correspondence date on the correspondence being used to make the assessment.
Note: When inputting TC 290–0 to refile an ELF response, delete the CREDIT INTEREST DATE.2 Verify/enter that the correct Transaction Code and money amount are shown. 3 Verify/enter that the correct Source Code has been entered. 4 Verify/enter the Reason Codes in the REASON CD field. This field must contain an entry. One to four reason codes may be used. See IRM 4.19.3, Exhibits. 5 Verify/enter the Credit Reference Number(s) in the REFERENCE CD field. Verify that the correct Credit Reference items and money amounts are shown.
Note: Manually enter or correct Credit Reference Number 680 on CP 2501, partially agreed CP 2000, and Letter 1151C responses.
Note: If more than eight Credit Reference Numbers are necessary, enter the assessment on IDRS following campus directions.Note:
The File Location Code (FLC) field will display a 98 if an International or 66 if a Puerto Rico return was filed.
6 Enter a "Y" , "N" or "R" in the SOURCE DOCUMENT ATTACHED? field. -
Y - Source Document Attached
-
N - No Source Document Attached
-
R - Source Document Retained
7 Enter remarks in the REMARKS field. This field must contain an entry and should explain the adjustment in some way (e.g. AUR ADJ). 8 Verify that an "A" is displayed in the AUTO/MANUAL IND field. The system will automatically create an assessment record on all cases up until a locally determined date but no later than February 28, 200X. An assessment record will not be printed if it is later than the specified date or if a manual assessment is required. Click in the AUTO/MANUAL IND field to change the displayed "A" to an "M" that will create a manual assessment record. -
-
It may be necessary to make a change to an entry in any of the fields of the Assessment window when making an adjustment to the case.
-
Clear the field before making the entry. If a field, (other than the transaction code/amount or the reference code/amount), such as the date, reason code, blocking series, etc. contains an entry that must be changed, take the following steps:
-
Click on the field containing the entry that needs to be changed.
-
Press <F5> to clear the field.
-
Make the appropriate entry.
Note:
Use of the <F3> key, instead of <F5>, will cause the window to freeze.
-
-
If a field such as the transaction code/amount or the reference code/amount contains an entry that needs to be changed, delete the record before making the new entry as follows:
-
Click on the field that contains the entry to be changed.
-
Press <F3> to delete the record.
-
Make the appropriate entry.
-
-
To enter new transaction code/amounts or reference code/amounts in a field that does not already contain an entry, take the following steps:
-
Click on the last field that contains an entry.
-
Press <Enter>
-
Make the appropriate entry.
-
-
After all required entries have been made, press <F4> to commit the changes.
Note:
If the assessment window needs to be deleted completely or if a payment needs to be refunded, refer to IRM 4.19.3, the Assessment Window.
-
You must complete Return value and access the Assessment window before the system will allow input of PC 20.
-
After completing the tax computations, select reF tools then Assessment from the menu.
-
Input/verify the appropriate entries contained below:
Field Correct Entry BLOCK NUM -
50 for U/C W/H or excess SST/RRT
-
55 for O/C W/H or excess SST/RRT
TRANS COD 290 TRANS AMT: 0 SRCE CD 2 REASON CD -
51 for W/H
-
55 for excess SST/RRT
PRIORITY CD 3 for refund adjustments REFERENCE CD -
806 and applicable REFERENCE AMT for U/C W/H or excess SST/RRT.
-
807 and applicable REFERENCE AMT for O/C W/H or excess SST/RRT.
SOURCE DOCUMENT ATTACHED Y REMARKS Example: URP ADJ or AUR ADJ Note:
If you are allowing the taxpayer additional W/H or additional excess SST/RRT, make a note of the amount and payer before you begin creating a 2893C Letter. This information may be needed as an entry on the letter and the letter window will hide the Case Analysis screen.
Note:
Do not enter a CREDIT INTEREST DATE on W/H and/or SST adjustments with a TC290 -.00 (zero). Leave the IRS RECD DATE field blank.
-
-
Select the Correspondex Letter window to prepare a correspondex system letter or to leave a record of a manually prepared letter that has been sent to the taxpayer(s), payer(s) and/or third party(ies).
Note:
Make any address additions for Power of Attorney (POA), Business or ex-spouse, etc. through the Update Address window first.
Figure 4.19.7-83This image is too large to be displayed in the current screen. Please click the link to view the image. -
Select the Manual Letters field to create a record of a letter sent that is not listed as a correspondex letter. The Manual Letters field reflects the manual letter numbers used by the local campus.
-
Only one type of letter can be selected and sent to a taxpayer or representative per session. Each letter can, however, be sent to more than one address. Multiple letters can be sent to an employer(s) and/or payer(s) during one session.
-
All available address information for the SSN displays in the Address Information window. The address from the Taxpayer Information File (TIF) displays first, followed by the POA address (if applicable). Business address information displays only when the 2625C Letter is selected.
Figure 4.19.7-84This image is too large to be displayed in the current screen. Please click the link to view the image. -
The cursor appears in the ADDRESS SELECT IND field. Use the following steps to determine the address:
Step Action 1 Click on "Y" in the ADDRESS SELECT IND field to non-select the address displayed in the window if you do not want them to receive the letter. 2 Use the down arrow key to scroll through all applicable addresses. 3 Press <F12>.
-
The Create Letter window displays the number of the selected letter, how many times the letter has been sent and the number of copies that will be printed.
Figure 4.19.7-85This image is too large to be displayed in the current screen. Please click the link to view the image. -
The Letter Address section of the window displays the selected address type and the salutation.
-
The Letter Paragraphs section shows the paragraph hint text, the paragraph number or letter and the paragraph text.
-
The Letter Fill-in section shows the fill-in number to be entered into the TEXT field.
-
When the window displays, the cursor will be in the TEXT field of the LETTER FILL-IN area.
-
The salutation is automatic based on the information contained in the case. Many entries for the letterhead are also automatic and display in the TEXT field of the LETTER FILL-IN section of the window.
-
If the displayed information is correct, press <Enter>. The text for the next fill-in will display. Continue to press <Enter> until the SSN, tax year, tax form and contact information has been confirmed.
Note:
Some letters will allow you to enter more than one tax year. Press <Enter> each time the system prompts you for another tax period if no other tax years are needed. Otherwise, enter the applicable tax year(s).
-
Per campus direction, certain text may be required to be entered manually. Manual entries must be typed using the same format that is displayed in the hint text, e.g., all upper or lower case letters, etc. Follow the steps listed below to make manual entries:
Step Action 1 Enter your name or the name of the locally designated contact person. 2 Enter the earliest time the contact person can be reached. 3 Enter the latest time the contact person can be reached. Include the appropriate time zone (EST, PST, etc.) 4 Enter the area code and phone number of the contact person. 5 Enter the area code and phone number of the local fax. 6 Press <Enter>. Note:
If the text fill-ins are system generated and you change the contact person's name, etc., the system will revert back to the system generated information for subsequent correspondence.
-
After all letterhead information has been entered the cursor will move to the SP (select paragraph) field in the LETTER PARAGRAPHS section.
-
The Letter Paragraphs section of the window contains the SP (select paragraph), the P# (paragraph number), the PARAGRAPH HINT TEXT and the PARAGRAPH TEXT fields. Use this section of the window to select the pre-composed paragraphs. The system will automatically generate some paragraphs.
-
To view the text of a paragraph:
-
Select the brief description in the PARAGRAPH HINT TEXT field
-
The text will appear in the PARAGRAPH TEXT field
-
To view the text of other paragraphs, scroll through the PARAGRAPH HINT TEXT.
-
-
To return to the SP field, click in the blank field under the last paragraph number/letter input (or in the first field if no paragraphs were input).
-
To select a pre-composed paragraph, click on the desired paragraph number/letter in the P# field or enter the desired number/letter.
Note:
When composing the letter, the system will automatically sequence the auto-generated and selected paragraphs in the proper sequence. The system may also generate some related paragraphs based on the selections made by the TE. The system will not select all applicable paragraphs.
-
If the selected paragraph(s) require fill-in information, the cursor will move to the TEXT field of the LETTER FILL-IN section. The required entry(ies) must be completed before another paragraph can be selected. When the cursor moves to a fill-in area, applicable hint text will display at the bottom of the screen. Several fill-in fields are automatically completed by the system and will not allow a manual entry to be made.
Note:
Fill-in text should be typed in the same manner as it is shown in the hint text.
-
When the content of one of the pre-composed paragraphs is not sufficient, use create and open paragraph. Follow the steps listed below when creating open paragraphs:
-
Select or enter the open paragraph number/letter.
-
A Local Paragraphs window will display. The cursor will be located in the Paragraph Number column.
-
Use the Up and Down arrow keys to scroll through the locally available paragraphs.
-
If an existing local paragraph is suitable, place the cursor on its assigned number and press <Enter> followed by <F12>.
-
If none of the available local paragraphs are sufficient, compose a new paragraph by clicking on the "Create Paragraph" box. This will launch the Create/Edit window.
-
Enter the appropriate text using upper and lower case letters as needed. The system will allow up to 384 characters to be entered.
-
When finished, click on "OK" .
-
The Spellcheck window will display. Click on the Spellcheck button to begin reviewing the paragraph; make changes as necessary.
-
-
When an open paragraph does not provide sufficient space, you may include a floating paragraph . Floating paragraphs can also contain up to 384 characters and can be positioned anywhere within the body of the letter. A floating paragraph cannot be used as the opening or closing paragraph or as an enclosure. Although the system will arrange the selected paragraphs in the proper order, a floating paragraph will remain in the position where it is placed. Place the cursor in the SP Field of the paragraph you want the floating paragraph to follow and press <F2> or click on the * in the P# field. The local paragraphs window will display and the cursor will be in the paragraph number column. Once placement is set, follow the procedures above to enter paragraph.
-
When you are finished selecting and/or composing paragraphs, review the letter. To review, select the DISPLAY box and use the Page Up and Page Down keys to scroll. If corrections are needed, click on "OK" or "Cancel" to return to the Create Letter Window.
-
Make any corrections or changes to the letter at this stage. It is more difficult to make changes or corrections after the letter has been formatted.
-
To delete a paragraph, select the letter or number of the paragraph to be deleted and Press <F3>.
-
To change a fill-in, open or floating paragraph; select the paragraph number/letter that needs to be changed and press <Enter>. Use the <Backspace> and <Delete> keys to erase the incorrect entry(ies).
-
At this stage the only letterhead information that can be corrected is the salutation (e.g., the taxpayer name(s), business name or representative name). To correct any of this information select the salutation and use the <Backspace> and <Delete> keys to erase the incorrect information and then type in the corrected text.
-
Format the letter AFTER all corrections have been made. To format the letter press <F12>. The following message will display: NOTE: LETTER HAS BEEN CREATED AND SAVED.
-
Once the letter has been formatted the Attachment Address window will display. This window allows additional information, including copies of tax returns, tax law information, etc., to be included as an attachment to the created letter. If attachments are needed, follow the steps listed below:
-
Scroll through the Attachment Address section using the Up and Down arrow keys until the address(es) needing the attachment(s) display(s).
-
Type "Y" in each address that requires an attachment(s).
-
Press <F12>. The following alert message will display: NOTE: ENCLOSURE ATTACHMENT FORM PRINTING AT DEFAULT PRINTER. Retrieve the printed sheet and include it with the attachment in the case.
-
Exit the Select Correspondence Letter window if you are finished creating/correcting the letter(s).
If there is no attachment, use the following steps:
-
Press <F8> to exit this window. The current letter is completed, and the Select Correspondex Letter window displays so any additional letters may be created.
-
Exit the Select Correspondex Letter window if you are finished creating/correcting the letter(s).
-
-
To view a created correspondex letter, select the Ref Tools option, then Letter. Use the cursor to select the field next to the letter you wish to view. Select the DISPLAY box.
Note:
For 2625C letters, a separate window showing the business address will display. Select the addresses you want to view.
-
To edit a letter after it has been formatted, you must go through and complete each step in the EDIT option. To edit a letter, select the field next to the created correspondex letter that you need to edit. Click on "EDIT" and press <F12>. All windows that pertain to the correspondex letter will display and you can make the necessary changes.
-
To delete a letter, use the delete option. Select the Ref Tools option followed by Letter. The Select Correspondex window will display. Select the field next to the correspondex or manual letter that you want to delete. Select "DELETE" . The Delete Letter window will display. Click "OK" to delete the letter.
-
To print a letter, use the Print Option. Select the field next to the correspondex letter to be printed. Choose the print Address Selection window. Select the PRINT box. Type "Y" in the desired address(es) followed by <F12> and then click "OK" . The letter will print at the default printer.
-
If, after analyzing the information and tax return information and Return Value it is determined that a notice will be issued, complete the Summary screen.
-
When a notice should be issued, Select Notice from the Summary menu.
Figure 4.19.7-86
This image is too large to be displayed in the current screen. Please click the link to view the image. -
Use the Summary screen to enter the reported amount for each income type. The cursor appears in the SHOWN ON RETURN column in the first line. If there are underreported items, enter the amount shown on the return. This is a required field; you must make an entry in order to exit this screen. To scroll through the field, press the Up and Down arrow keys. After all reported amounts are input, press <Enter>.
-
The Summary screen contains various indicator fields. Refer to the chart below for an explanation of the various fields.
Indicator Field Explanation Notice Indicator Used to input the appropriate notice type which will also send specific paragraphs to be mailed to the taxpayer. See IRM 4.19.3, Summary Screen for applicable codes. Amended Indicator Used when a notice needs to be amended. The literal "A" must be entered in the AMENDED INDICATOR field. Otherwise, leave blank. Sort Indicator Sort codes may be used when special handling by the Clerical function is required. Up to five sort codes may be used. See IRM 4.19.3 for applicable codes. -
The Amount Previously Paid and the Manual Interest amount can be entered on the Summary screen. Use the manual interest field to enter manual interest only. The latest amount(s) committed, on either window, will be saved to both, e.g. if the TE enters and commits an Amount Previously Paid of $100 and a (manual) Interest amount of $500 on the Summary screen, both the summary and notice history screens will reflect those amounts.
-
To display more detailed information regarding Schedule A, click on the box that reads CLICK FOR SCH A. To view additional credit and other tax information, click on the applicable line number on the left hand side of the screen.
-
You may add/review the paragraph numbers, compose an open paragraph or view the text of the paragraphs being sent. Verify all entries, information returns, the income/deduction types, return and IRP amounts and the increase/decrease amounts.
-
After verifying the information contained on the summary screen, press <F4> to commit the entries and <F8> to exit the window.
-
When a notice needs to be amended, the literal"A" must be entered in the AMENDED IND field.
-
Paragraphs may be added to the CP 2000 or CP 2501 notice. The Paragraph window is used to select paragraphs. Selected paragraphs display in the Selected Paragraph Summary section on the Summary Screen.
Figure 4.19.7-87This image is too large to be displayed in the current screen. Please click the link to view the image. -
Certain adjustments made to the taxpayer's account cause automatic paragraphs to be generated by the system. Automatic paragraphs are identified on the Summary Screen by an asterisk (*) in the AUTO field and cannot be manually selected. Most automatic paragraphs do not display in the SELECTED PARAGRAPH NUMBER field.
-
In addition to the available system paragraphs, campus AUR Coordinators can create paragraphs that address local issues. These will be listed under LOCAL.
-
To add paragraphs to a notice, select reF tools then Noticepara from the pull down menu. The applicable Select Paragraph window will display along with a brief description of each available paragraph.
-
A maximum of 31 numbered paragraphs for the notice may be selected. When necessary, a special 999 paragraph may be added.
-
Select a paragraph number by typing its number in the SELECTED PARAGRAPH NUMBER field on the left hand side of the screen. and then press <ENTER>.
-
An error message displays if the paragraph number entered is invalid. Press <F3> to remove invalid numbers and re-enter a valid number.
-
The available paragraph numbers display in the P/N field. Scroll through the paragraph numbers and select the appropriate paragraphs from this field using the following steps:
Step Action 1 Press <F12> or use the mouse to move the cursor to the P/N field. 2 Move the cursor to the paragraph number you wish to select by pressing the <Up> and <Down> arrow keys and by pressing <Enter>. 3 Place the cursor in the SP# field next to the paragraph number to select and click the left mouse button. -
You may view the complete text of a paragraph(s) by accessing the notice Paragraph Reference window, and clicking on the description text for the paragraph you would like to view. While in a paragraph summary window, pressing the <F6>key will bring up a blank paragraph window. Input the paragraph number you want to view and press the "Enter" key. The selected paragraph text will display.
Figure 4.19.7-88This image is too large to be displayed in the current screen. Please click the link to view the image. -
To view additional paragraphs while the text window is displayed, press <F5> to clear the paragraph number. Enter the new paragraph number and press <Enter>.
-
The SELECTIVE PARAGRAPHS field contains the various income categories. All paragraphs pertaining to the specific income type display when you click on the desired category. Use the SELECTIVE PARAGRAPHS field when trying to determine which paragraph(s) need to be sent with specific income types.
-
To view selective paragraph listings, click the specific income type you wish to view and click ENTIRE LST to return to the Select Paragraph window.
-
Use the special 999 paragraph when additional information needs to be sent to the taxpayer that is not included in the numbered paragraphs. To compose a 999 or special paragraph, take the following steps:
Step Action 1 At the bottom of the screen, click on the box that reads, "this box to enter or view special text" in order to view the special paragraph. 2 A pop-up window will display. Enter the text of the special paragraph (up to 430 characters - 5 lines of 86 characters/spaces in each). The text will wrap automatically at the end of each line. 3 Click on "OK" when finished entering the text. The spell check window will display. Click on the spell check button to begin checking your text. Make changes as needed.
-
To delete text from a special paragraph, place the cursor behind the characters to be deleted and press the <Backspace> key OR place the cursor in front of the characters to be deleted and press the <Delete> key and click "OK" .
-
To prevent a selected paragraph from appearing on the notice, the record must be deleted. To delete a selected paragraph, place the cursor on the paragraph number to be deleted and press <F3>.
Note:
The paragraph will not be removed by merely backspacing or deleting the paragraph number.
-
To delete a 999 or special paragraph, click the THIS BOX TO DELETE SPECIAL PARAGRAPH box at the bottom of the applicable Paragraph window.
Note:
If any of the original U/R issues change after the paragraphs have been selected and committed, you must return to the Paragraph window to delete, add or modify any impacted paragraphs.
-
The Process Code window displays when the Process cd is selected from the Analysis menu or the Notice Summary menu.
Figure 4.19.7-89This image is too large to be displayed in the current screen. Please click the link to view the image. -
To input a new process code, use the following steps:
Step Action 1 Enter the appropriate process code. 2 Press <F4> to commit.
Note: The process code entered replaces the pending process code.3 Press <F8> to exit. Note:
To ensure consistency between the process code and the assessment, a warning message will display. Take the appropriate action.
-
If you enter a process code that is inconsistent with the underreported amount or the screens accessed, an error message will display. To remove an invalid process code, press <F5> to delete it. Enter the appropriate process code or rework the case as necessary.
-
To select a valid process code from the Valid Codes window follow these steps:
Step Action 1 Click on the applicable process code. 2 Press <Enter> 3 Press<F4> to commit. 4 Press <F8> or Exit to exit the Process Code window.
Figure 4.19.7-90This image is too large to be displayed in the current screen. Please click the link to view the image. -
The Process Code Lookup window is used to view the process codes that can follow the current process code. Up to 100 codes can be displayed. From the Analysis menu, select reF tools, followed by Pc lookup and enter the existing process code. The allowable process codes that can follow will display.
Figure 4.19.7-91
This image is too large to be displayed in the current screen. Please click the link to view the image.Exit the window after viewing the allowable codes.
-
When all cases in a work unit are completed, you must release the work unit by taking the following steps:
Step Action 1 To release a work unit, select cOntrol, Work unit, Release. 2 Enter the five-digit batch number. 3 Enter the two-digit work unit number. (All SSNs in the work unit will display.)
Note: If you go into the Release Work Unit window with the last case still displaying, the Batch Number and Work Unit will appear in the window, and you will not need to enter them.4 Enter "Y" 5 Press <F4> to commit. 6 Press <F8>or Exit to exit the Release Work Unit window.
Figure 4.19.7-92This image is too large to be displayed in the current screen. Please click the link to view the image. -
The system performs a validity check on all cases in a work unit that is being released. The Cases in Error window will display showing the SSNs and CSNs of any cases in error.
Figure 4.19.7-93This image is too large to be displayed in the current screen. Please click the link to view the image. -
Review any cases that appear in the Cases in Error window. The field to the left of the SSN field allows you to scroll through the SSN's listed using the Up and Down arrow keys. For assistance in correcting common errors, refer to the table below.
Error Message Necessary Action NO PC Enter a valid process code when no process code has been entered. Re-enter the PC when a change has been made to the case after the initial PC was input. NEW TRANS Go to the Tax Account screen; remove the asterisk (*) on each new transaction and then rework the case as necessary. PAYER AGENT Review the Payer Agent information and rework the case as required. CORR RECD Indicates that new correspondence has been received on the case. Associate the response with the case and rework as needed. -
Be sure to annotate the SSNs and error of the case and return to the Case Analysis screen to correct any discrepancies. If there is more than one error it may be helpful to print the Case in Error window. Exit the Cases In Error window and the Release Work Unit window; the Analysis screen displays. After all cases in the work unit have been corrected, re-select the Release Work Unit window using the steps in paren (1) above.
-
During the response phase the Release Work Unit/Unit Research Suspense Unit window will display when the Release Work Unit is committed and one of the cases in the unit contains a research process code. The system rebatches the case(s) into the appropriate unit research suspense batch and transfers the case to the user's UID. Pull these cases from the work unit and file them with your unit suspense work; then exit the windows.
-
To transfer a work unit to another user, take the following steps:
Step Action 1 From the cOntrol menu, select Work unit, then Transfer. 2 Enter the five-digit batch number. 3 Enter the two-digit work unit number. 4 Enter the four-digit UID number to which the work unit is to be transferred. (Your manager, lead and your own UID are the only UID numbers you are authorized to use.) 5 Press <F4> to commit. 6 Press <F8>or Exit to exit the Transfer Work Unit window.
Figure 4.19.7-94This image is too large to be displayed in the current screen. Please click the link to view the image. -
The system will move all transferred cases from the original batch and work unit to the unit suspense of the new UID.
-
To accept a work unit(s) that has been transferred to you, do the following:
Step Action 1 From the cOntrol menu, select Work unitfollowed by aCcept transfer. The Accept Transfers window will display. It will list the old batch numbers along with the SSNs of each case in the work unit(s) to be accepted. (It may also include the SSNs of any other cases that have been transferred to you from another UID.) 2 Type "Y" in the accept field on the right side of the screen for each case you are accepting or enter the SSN in the SSN TO ACCEPT box for individual cases. Note:
Verify the SSN before entering the Commit key. The system will not prompt the user when an SSN that is not shown on the Accept Transfer window is entered.
3 Press <F4> to commit. 4 Press <F8>or Exit to exit the Accept Transfers window. Note:
Each transferred case must be released individually after it is worked using the Release Case window.
Figure 4.19.7-95This image is too large to be displayed in the current screen. Please click the link to view the image.
-
Before any action can be taken on a case, it must be assigned to your UID. To assign a case to your UID, take the following steps:
Step Action 1 From the cOntrol menu, select Case followed by Assign. 2 Enter the SSN of the case you are assigning to your UID. 3 Press <F4> to commit. 4 Press <F8> or select Exit to exit the Assign Case window.
Figure 4.19.7-96This image is too large to be displayed in the current screen. Please click the link to view the image. -
Access the Case Assigned screen to view a list of the cases currently assigned to you, as follows:
Step Action 1 From the cOntrol menu, select Case followed by cases assIgned. 2 Press the <Up> and <Down> arrow keys or scroll bar to scroll through the assigned cases.
Figure 4.19.7-97This image is too large to be displayed in the current screen. Please click the link to view the image. -
To release completed cases that were assigned to your UID, take the following steps:
Step Action 1 From the cOntrol menu, select Case, then Release. 2 The Release Case Window will display. Verify/enter the SSN of the case to release. 3 Press <F4> to commit. 4 Press <F8> or select Exit to exit the Release Case window.
Figure 4.19.7-98This image is too large to be displayed in the current screen. Please click the link to view the image. -
The system will perform a validity check on the case that is being released. The Errors window will display when there is a discrepancy.
Figure 4.19.7-99
This image is too large to be displayed in the current screen. Please click the link to view the image.Review the error message(s) and take corrective action. Common error messages and solutions are listed below:
Error Message Required Action NO PC Enter PC when no process code is entered. Re-enter PC when a change has been made to the case after the initial PC was entered. NEW TRANS Go to the Tax Account screen, re-work the case as needed and remove the asterisk (*) on each new transaction. PAYER AGENT Review the Payer Agent information and re-work the case as necessary. DEFECT CD The manager or lead must remove the defect indicator from the case. CORR RECD Correspondence related to the case has been received. Associate the response with the case and re-work as needed. SPEC PARA A special paragraph is present. Refer the case to the manager to review the special paragraph. OVER TOLRNC The tax increase is over $ 100,000. Refer the case to the manager or lead to review the tax increase. Annotate the error and return to the Analysis screen to correct applicable discrepancies. Exit the Errors window and the Release Case window.
-
During the response phase the Release Work Unit/Unit Research Suspense unit window will display when the Release Work Unit is committed and one of the cases in the unit contains a research process code. The system rebatches the case(s) into the appropriate unit research suspense batch and transfers the case to the user's UID.
-
To transfer a case from one UID to another, use the transfer Case window.
Figure 4.19.7-100
This image is too large to be displayed in the current screen. Please click the link to view the image.The system will move the case from the current batch into unit suspense when a case is transferred. An individual case may be transferred to yourself or to your manager or lead. Take the following steps to transfer a case:
Step Action 1 From the cOntrol menu, select Case then Transfer and Transfer. 2 Verify/enter the SSN of the case to be transferred and press <Enter>. 3 Enter the UID number to which the case is to be transferred and press <Enter>. 4 Press <F4> to commit. 5 Press <F8>or select Exit to exit the Transfer Case window. -
To accept an individual case transfer, use the Accept Transfers window.
Figure 4.19.7-101
This image is too large to be displayed in the current screen. Please click the link to view the image.The case(s) you accept will be transferred to your unit suspense.
Step Action 1 From the cOntrol menu, select Case followed by Transfer and then Accept. Cases may be accepted by entering a single SSN in the SSN TO ACCEPT field or by scrolling through the ACCEPT field of the window. 2 Enter "Y" in the ACCEPT field for each case you are accepting. 3 Press <F4> to commit. 4 Exit the Accept Transfers window. -
Use the Request Case window when it is necessary to make changes or look at the case. A case cannot be requested to work when it is assigned to another UID. To request a case, access the cOntrol menu, choose case followed by reQuest. Enter the SSN of the request case. The Request case window will display the current batch, work unit and location of the case. The system will also display a message when a case is not currently in a suspense batch. Enter "W" in the REQUEST CD field and press <F4> to commit.
Note:
When the case file is received, use the Accept Transfers window to acknowledge receipt of the case.
-
When correspondence is received and the received date has not been input by the clerical unit use the Correspondence Received window to add this information.
Figure 4.19.7-102
This image is too large to be displayed in the current screen. Please click the link to view the image.Use the following steps to display the received date portion of the Correspondence Received window:
Step Action 1 From the cOntrol menu, select Case then rcVd date. The received date portion of the Correspondence Received window will display. 2 Enter the SSN of the case. 3 Enter the received date of the correspondence in the IRS RCVD DATE field. (The AUR RCVD DATE field is entered by the system.) 4 Press <F4> to commit. 5 Press <F8>or select Exit to exit the Correspondence Received window.
-
The View case option is used to view any case that is on the AUR system. To view a case, select reView from the AUR Main Menu followed by View case and the SSN.
Figure 4.19.7-103This image is too large to be displayed in the current screen. Please click the link to view the image.Step Action 1 After the user keys in the SSN and presses <enter>, the cursor moves to the PHONE CONTACT field. 2 Phone assistors will either use their mouse to left click in the field or press the space bar to make a checkmark appear in the field, then press the <enter> key to proceed with the View Case process. CAUTION: If the PHONE CONTACT field is checked incorrectly, the user can either left click with their mouse or press the space bar again to remove the check mark from the field. 3 For non-phone related access to View Case (PAS review, etc.): after the user types in the SSN, press the <enter> key TWICE to move past the PHONE CONTACT field (without placing a checkmark in the field) and proceed with the View Case process. -
The history of the case can be viewed by accessing the Case History window.
Figure 4.19.7-104
This image is too large to be displayed in the current screen. Please click the link to view the image.There are two different menu selections that can be used depending on the location of the case. To view a case assigned to your unit, select cOntrol followed by Case and then Case history and the SSN to be viewed. To view the history of case assigned on the AUR system, select reView followed by Case history and the SSN to be viewed.
-
The Case History Screen includes the following information:
-
SSN - The primary taxpayer's social security number.
-
S-SSN - The secondary taxpayer's social security number.
-
NAME CTRL - The first four letters of the primary taxpayer's last name.
-
USER - The assigned employee UID (if the case is assigned).
-
BATCH NUMBER - The first two digits are the type of batch and the last three digits show the sequence number of the batch within the batch type.
-
CSN - The case sequence number.
-
AO - The code identifies the IRS Area Office.
-
SUBFILE - An alpha or numeric character that identifies the sub-program with AUR for which the case was developed.
-
LOCATION - the identification number of the unit that the batch is assigned to.
-
CATEGORY - A two-digit number that identifies the type of U/R income.
-
SUBCATEGORY - Identifies the dollar range of the potential U/R amount.
-
REQ USER - The number that identified the user requesting the case from the suspense file.
-
STATUS - A code assigned to each batch that describes the current processing stage (e.g., assigned to a unit, batch finished, etc.).
-
STATUS DATE - Date the status of a batch was updated.
-
PROCESS CODE: The process code of the case. Use the boxes to the left to scroll.
-
USER - The UID number of the employee that entered the latest process code.
-
INPUT DATE - The date the last process code was input.
-
POSTED DATE - The date the process code posted on the system and was uploaded by MCC/TCC.
-
PREVIOUS CSN - The prior case sequence number of the case.
-
PREVIOUS USER - The UID of the last employee to access the case.
-
PREVIOUS LOCATION - The prior location of the batch.
-
DATE - The date associated with the correspondence type. By clicking on this box, the notice or letter history will appear. Use the boxes to the left to scroll.
-
ACTION - Types of action taken on the case (e.g. phone calls, correspondence, assessment. etc.).
-
ACTION CODE - Alpha character that indicates the status of outgoing correspondence (T - True Undeliverable, M - Re-mailed to new address, R - Rejected, U - New address/actions exist, C - Cancelled, indicates a stop notice action has been input, S - Statutory notice not mailed, D - Notice information deleted).
-
-
The Taxpayer Information window can be accessed by clicking on the "Taxpayer Info" box in the Case History screen. It is used to input the telephone number(s) and contact hours for taxpayers, input case notes, and access the Update Address window. This window also displays the filing status, exemptions, over 65 or blind, bankruptcy, and POA information, as well as the current entity and complete account information to assist when telephone representatives are reviewing disclosure information.
-
The Taxpayer Information window can also be accessed from the Case Analysis menu by selecting reF tools then tp Info or by clicking on the taxpayer window box.
Figure 4.19.7-105This image is too large to be displayed in the current screen. Please click the link to view the image. -
To view an assessment history, click on the action DATE field on the bottom left side of the Case History screen.
Figure 4.19.7-106This image is too large to be displayed in the current screen. Please click the link to view the image.
-
While viewing the Case History window, you can select the Notice History screen. These screens display a complete summary of the information contained in the notice that was issued to the taxpayer.
-
To view a notice, click on the date field next to the notice to be reviewed on the Case History screen. The Notice History screen allows you to scroll through the CHANGED ITEMS, SELECTED PARAGRAPHS and the SELECTED INFORMATION RETURNS using the Up and Down arrow keys.
Figure 4.19.7-107This image is too large to be displayed in the current screen. Please click the link to view the image.
-
AUR tax examiners identified to have access to Universal Work Case can view and work (if available) a case regardless of where the AUR case was initiated. The ability to work a case initiated from another site is restricted for cases currently assigned to a Notice Suspense or Notice Purge batch only. If the user attempts to control a case not in a Notice Suspense or Notice Purge batch, the following message will appear: "Error: Case is not in a batch allowed for Universal Work Case."
-
Before an action can be taken on a case, it must be controlled to the user. After the case has been accessed through "View Case" , take the following steps to control the case:
Step Action 1 Select " Control" menu. 2 Select " Case" menu. 3 Select "univ Work" . 4 Click on the "Yes" box when the following message displays: " Do you accept the case to work? " Note:
If the "No" box is checked, the case will not be assigned to the user.
5 Acknowledge the message: "Warning: Case has been assigned to you. Please work case and release." Note:
This action will assign the case to the user in the appropriate Universal Work Suspense Batch (45950, 65950, and 75950) and move the user automatically to Case Analysis to work the case, input the process code, and release the case.
-
When AUR case information is no longer available to view using the View Case option, it may be accessible through the Archived Case option.
-
To access archived case information take the following steps:
Step Action 1 From the main AUR menu, select reView, then Archived case. The Archived Case window will display. 2 Enter the SSN of the case in the SSN field. 3 Enter the tax year of the case in the TAX YEAR field. 4 In the REQUEST OPTION field enter "V" to view or"P" to print . The Archived File Report window will display. 5 Review the available options (e.g. General Case Information, Case Note Information, etc.). 6 Click on the "View" or "Print" option under the type of case information you need. If the Print option is selected follow the system prompts. 7 If you need to view or print another case component, click the mouse on the "Back" arrow at the top left corner and repeat step 6 above. 8 To exit the Archived File report, select File followed by Close.
Figure 4.19.7-108This image is too large to be displayed in the current screen. Please click the link to view the image.
-
Additional information may be required to complete the analysis of a case. It may be necessary to order an additional return using the Research Request window. This window will display the prior research request(s) for the case and also allows additional research to be ordered or prior requests to be cancelled.
-
To request research, select the reF tools option from the main menu followed by Research. The Request Research will appear with the cursor in the SSN field.
Figure 4.19.7-109This image is too large to be displayed in the current screen. Please click the link to view the image. -
When you need to request information for an individual or joint account, enter the primary SSN.
-
The FILE SOURCE CODE field displays next to the SSN field. This field will remain blank unless the SSN entered is invalid. A system prompt will appear if an entry is required or needs to be changed.
-
After entering the SSN the cursor will move to the RS TP (Research Type) field. Enter an "R" to request a return.
-
The cursor will then move to the RQ TP (Request Type) field. Refer to the chart below for the applicable codes to enter for ordering a return:
Code Description C Copy only G Follow up to first request with no reply I Information request as specified in remarks K Copy request as specified in remarks O Original document request P Copy request for first page R Reimbursable photocopy request T Recharge documents to another area V Expedite return request W W-2 request X Out of campus' Federal Records Center request -
Use the MFT CD (Master File Tax Code) field to enter the MFT information you are requesting. The MFT CD for a Form 1040 is 30. When a valid MFT code is entered, the FORM NUM field will display the related tax form number that is being requested.
-
Use the TAX PRD field to enter the tax period of the return being requested. The default will be the current tax year. If research for another tax year is needed, enter the DLN and name control. The cursor will then move to the remarks section. To enter a remark do the following:
Step Action 1 Enter a remark and press the <Up> arrow key to move the cursor back to the first line. 2 Click on the "TAX PRD" field. 3 Delete the tax period and enter the one needed. -
Use the DLN field to enter the document locator number. If the DLN of the document you are requesting is unknown, request the return by entering a three-digit DLN consisting of a valid two-digit campus or file location code and a one-digit tax class code. Refer to Document 6209 for a complete listing of valid campus and file location codes. The valid tax class code for a Form 1040 is 2.
-
Use the NAME CTRL field to enter the name control of the taxpayer for which the return is being requested, input remarks as applicable and press <F4> to commit.
-
At times it may be necessary to re-order research when the original request is not satisfied. To re-order research, press <F4> in the research window. The cursor will move down one line. Enter all required information and press <F4> to commit.
-
If a research request was committed and is no longer needed, the request should be deleted. Requests can only be deleted if they have not yet been uploaded to IDRS. Research requests input through the AUR system (including the Tax Account screen) that are no longer needed must be deleted via the Research Request window.
-
To delete a request, access the Research Request window. Place the cursor on the record to be deleted and Press <F3>.
-
Press <F4> to commit and save the deletion.
-
Use the Update Address window to input changes to:
-
The taxpayer's name
-
The taxpayer's address
-
POA information
-
A temporary address
-
Authorized third party contact information
-
The business name and address.
-
-
To access the Update Address window, select reF tools, Update Address. When the window is selected, the current master file address information will display.
Figure 4.19.7-110
This image is too large to be displayed in the current screen. Please click the link to view the image.Note:
The only valid entry for the first name line is DECD. Valid entries for the second name line are A-Z, 0-9, -, &, /and blank. Use C/O to indicate in care of . Do not use "%" . Valid entries for the address line are A-Z, 0-9, -, / and blank. For a list of major city codes press <F6> and select the appropriate code. For a list of valid state codes press <F6> and click on the item needed.
-
To add DECD to the taxpayer's name(s), do the following:
-
Enter address type "I" in the ADDRESS TYPE field.
-
Enter "DECD" after the taxpayer's last name in the FIRST NAME LINE field for other than joint returns (e.g., JOHN SMITH DECD).
-
For joint returns, enter "DECD" after the first name of the decedent end in the FIRST NAME LINE (e.g. JOHN DECD SMITH & MARY SMITH).
-
Enter second name line, if needed.
-
Enter "D" in the split code box.
-
Press <F4> to commit the change.
-
-
To change an address:
-
Enter address type "I" in the ADDRESS TYPE field.
-
Enter second name line or any changes to the second name line in the SECOND NAME LINE FIELD.
-
Enter the updated street address in the STREET ADDRESS field.
-
Enter the city or a valid major city code in the CITY field.
-
Enter a valid state code in the STATE code field.
-
Enter the 5, 9 or 12– digit ZIP code in the ZIP field. (The system will validate the zip code according to the state code that has been input).
-
Press <F4> to commit the change.
-
-
To add or change an Authorized Party or POA address:
-
Enter address type "A" for Authorized Party , "P1" for first POA or "P2" for second POA in the ADDRESS TYPE field.
-
Enter second name line or any changes to the second name line in the SECOND NAME LINE FIELD.
-
Enter the third name line or any changes to the third name line in the THIRD NAME LINE field.
-
Enter the street address in the STREET ADDRESS field.
-
Enter the city or a valid major city code in the CITY field.
-
Enter a valid state code in the STATE code field.
-
Enter the 5, 9 or 12–digit ZIP code in the ZIP field. (The system will validate the zip code according to the state code that has been input).
-
Press <F4> to commit the change.
-
-
To add or change a business name or address:
-
Enter address type "B1" through "B9" in the ADDRESS TYPE field.
-
Enter the first name line in the FIRST NAME LINE field.
-
Enter second name line or any changes to the second name line in the SECOND NAME LINE FIELD.
-
Enter the third name line or any changes to the third name line in the THIRD NAME LINE field.
-
Enter the street address in the STREET ADDRESS field.
-
Enter the city or a valid major city code in the CITY field.
-
Enter a valid state code in the STATE code field.
-
Enter the 5, 9 or 12–digit ZIP code in the ZIP field. (The system will validate the zip code according to the state code that has been input).
-
Press <F4> to commit the change.
-
-
To add or change a foreign address:
-
Enter address type "I" (alpha) in the ADDRESS TYPE field.
-
Enter the street address of the foreign address in the SECOND NAME LINE.
-
Enter the city, province or county, directionals, and foreign postal code in the STREET ADDRESS field.
-
Enter the country name in the CITY field.
-
Enter a period (.) followed by a blank space in the STATE field.
-
Leave the ZIP field blank. (A ZIP code is not entered for a foreign address).
-
Press <F4> to commit the change.
-
-
To input a temporary address:
-
Enter address type "T" in the ADDRESS TYPE field.
-
Enter the address change, as applicable.
-
Enter the beginning date that the temporary address will be in effect (MMDDYY). This date can not be earlier than the current date.
-
Enter the ending date of the address (MMDDYY).
-
Press <F4> to commit the change.
-
-
More than one address type may be entered while in the Address Update window. After one address change has been updated and committed, the cursor will return to the ADDRESS TYPE field. To enter additional address types, follow the steps listed below:
-
Press <F7> to clear all fields.
-
Enter a valid address type code in the ADDRESS TYPE field.
-
Make applicable entries in the remaining fields.
-
Press <F4> to commit the changes.
-
Repeat steps 1 through 4, if additional address updates are required.
-
Press <F8> to exit.
-
-
To add or change an APO/FPO address, take the following steps:
-
Enter address type "I" in the ADDRESS TYPE field.
-
Enter any changes to the FIRST NAME field.
-
Enter the second name line in the SECOND NAME LINE field.
-
Input the STREET ADDRESS.
-
Enter APO or FPO in the CITY field.
-
Enter "AA" , "AE" or "AP" in the STATE field.
Note:
"AE" is the alpha code to use if the first three digits of the ZIP code are between 090 -098, "AA" is for all ZIPs that begin with 340 and "AP" is for ZIPs that start with 962-966. Refer to the chart below for additional information.
-
Enter the 5, 9 or 12–digit ZIP code.
-
Press <F4> to commit the change.
First Three ZIP Code Digits Country 090–092 Germany 094 United Kingdom 095 Atlantic/Mediterranean Ships 096 Italy and Spain 097 Other Europe 098 Middle East and Africa 340 The Americas (except the United States and Canada) 962 Korea 963 Japan 964 Philippines 965 Other Pacific and Alaska 966 Pacific/Indian Ocean Ships -
-
To view available addresses, enter a valid address type and press <Enter>.
-
To delete an address, access the Update Address window. When the applicable address displays press <F3> to delete followed by <F4> to commit.
-
The Stop Notice window is used to stop CP 2501, CP 2000 or Statutory notices from being mailed. In order for the Stop Notice request to be successful, it must be input at least two Fridays before the scheduled mailout date. The window can also be used to delete a previously input stop notice request.
-
To access the Stop Notice window, select cOntrol from the main menu, followed by Case and then stop Notice.
Figure 4.19.7-111This image is too large to be displayed in the current screen. Please click the link to view the image. -
To stop a notice from being mailed, enter the SSN and press <Enter>. A message indicating that the notice has been added to the Stop Notice list will display. You can then exit the window.
-
To delete a Stop Notice request, click on "DELETE" in the Stop Notice Window.
Figure 4.19.7-112
This image is too large to be displayed in the current screen. Please click the link to view the image.Enter the SSN of the case and press <Enter>. Press <F4> to commit. A message indicating that the notice has been removed from the list will display. You can then exit the window.