Program Operations Manual System (POMS)
RM 04912.001 Return Discrepant Forms 4361 to the Internal Revenue Service (4215)
The following situations require the return of forms 4361 to IRS for correction:
Forms 4361 which do not reflect an SSN or which reflect an incorrect SSN.
Forms 4361 which do not reflect the individual's name, are not signed, or which have not been indicated as either “Approved” or “Disapproved” by the IRS.
Forms 4361 which are apparently not timely filed.
Forms 4361 indicated as “Approved” by IRS for which we located a valid form 2031.
Forms 4361, revision date of February 1977 or later, indicated as “Approved” by IRS for which a copy of the clergyman's commission, license or ordination certificate was not furnished.
One or both of the years of self-employment income precede the year of ordination, license of commission.
Take the necessary action to verify any social security numbers which have not yet been verified.
Note the upper margin of the top copy of each form 4361 to be returned to IRS for correction or clarification “RTC” (current date) in red.
Check item 2 on letter 1159 (SC) or form 4456 if the 4361 is being returned with a copy of form 2031.
Check item 3 if the SSN is missing or discrepant.
Check item 4 if the 4361 is apparently not timely filed and enter “Based on the years of SEI shown, your date stamp indicates that form 4361 may not have been timely filed. Please re-examine and determine if form 4361 was timely filed.”
Check item 4 and indicate any other discrepancy such as missing name or signature, “Approved” or “Disapproved” not indicated, copy of certificate not furnished, etc.
Prepare a photocopy of each form 4361 and related letter 1159 (SC) or form 4456 (also form 2031 if any). Staple the photocopy of form 4361 to the related letter 1159 (SC) or form 4456 and place them in alphabetical sequence in a file labeled “Form 4361 RTC Pending File”. Ensure that the appropriate Internal Revenue Service Center is indicated on each case.
Assemble all original copies of form 4361, letter 1159 (SC) or form 4456 for each case. If a valid form 2031 has been located, also attach a photocopy of form 2031 to the case.
Release the cases to the appropriate Internal Revenue Service Centers.