Basic (07-81)

RM 04908.001 Receive and Categorize Forms 4361 (4215)

  1. A. 

    Receive Forms 4361 from the Internal Revenue Service Centers and other sources.

  2. B. 

    Date stamp all copies of Forms 4361 on the reverse side upon receipt. Also date stamp any related correspondence.

  3. C. 

    The Internal Revenue Service Centers will initially forward two types of Forms 4361 to OCRO.

    1. 1. 

      Those checked “Approved for exemption” in the lower left portion. Copies A and B should be submitted with either transmittal Form 4456 (Request for Information) or letter 1159(SC) (Request for Information). Sort the approved Forms 4361 by revision date. Place those bearing a revision date of February 1977 or later in a group, and those bearing a revision date prior to February 1977 in another group. Label both groups “Approved.”

    2. 2. 

      A single copy of Form 4361 (preferably copy B) checked “Disapproved for exemption” in the lower left portion. Disapproved forms 4361 will usually be accompanied by Forms RSC-286 (Disapproval Letter). Group these Forms 4361 and related material together; label them “Disapproved.”

  4. D. 

    In addition to initial submittals of forms 4361, IRS will resubmit Forms 4361 which we returned for correction. These Forms 4361 will be noted “RTC” in the upper margin. Handle the replies in accordance with RM 04912.002.

  5. E. 

    Social Security Program Service Centers (PSC's) and the office of Disability Operations (ODO) will return Forms 4361 and related material in reply to our inquiries regarding individuals in benefit status. In cases where Form 2031 is located, the replies will consist of two copies of Form 4361, Form 4456 or letter 1159 (SC), and a copy of Form 2031. Group and label such replies “Claim — 4361 Disapproved.” When the PSC or ODO does not locate a Form 2031, they will retain copy B of Form 4361 and return copy A of Form 4361 and Form 4456 or letter 1159 (SC). Label these replies “Claim - 4361 Approved.” Handle the replies described above in accordance with subsequent chapters of this manual.

  6. F. 

    If Forms 4361 are received directly from a clergyman, route them to the appropriate Internal Revenue Service Center (IRSC) and notify the clergyman. Route Forms 4361 received directly from a Social Security District Office to the appropriate IRSC. Listed below are the states, territories, etc. serviced by each IRSC.

  7. G. 

    Internal Revenue Service Centers

Internal Revenue Service Centers States, territories serviced
Andover, Massachusetts (ANSC) Connecticut, Maine, Massachusetts, New Hampshire, New York (upstate), Rhode Island, Vermont
Atlanta, Georgia (ATSC) Alabama, Florida, Georgia, Mississippi, South Carolina
Austin, Texas (AUSC) Arkansas, Kansas, Louisiana, New Mexico, Oklahoma, Texas
Brookhaven, New York (BSC) New Jersey, New York (New York City and surrounding counties)
Cincinnati, Ohio (CSC) Michigan, Ohio
Fresno, California (FSC) California, Hawaii
Kansas City, Missouri (KCSC) Illinois, Iowa, Missouri, Wisconsin
Memphis, Tennessee (MSC) Indiana, Kentucky, North Carolina, Tennessee, Virginia, West Virginia
Ogden, Utah (OSC) Alaska, Arizona, Colorado, Idaho, Minnesota, Montana, Nebraska, Nevada, North Dakota, Oregon, South Dakota, Utah, Washington, Wyoming
Philadelphia, Pennsylvania (PSC) American Samoa, Delaware, District of Columbia, Guam, Maryland, Pennsylvania, Puerto Rico, foreign addresses
  1. H. 

    Indicate the IRSC on Form 4456 or letter 1159 (SC) if this identification is not shown elsewhere on the form. Destroy envelopes, cartons, etc. used for transmittal from the IRSC's.

  2. I. 

    Maintain a count of the number of Forms 4361 received from the IRSC's and number processed to completion. At the end of each month, prepare a report showing the volume of each category as well as the number of Forms 4361 in process. Also provide cumulative totals for the received and processed categories. Forward the report to the Records Adjustment and Correspondence Branch.

To Link to this section - Use this URL:
RM 04908.001 - Receive and Categorize Forms 4361 (4215) - 03/11/1999
Batch run: 10/17/2016