Identification Number:
RM 04909 TN BASIC
Intended Audience:See Transmittal Sheet
Originating Office:DCO
Title:Initial Processing Form 4361
Type:POMS Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part RM – Records Maintenance
Chapter 049 – Exemption From Taxation on SEI
Subchapter 09 – Initial Processing Form 4361
Transmittal No. BASIC, 07/02/2020

Audience

OEIO: DES/AWR Branch, DPBCPA;

Originating Component

OCO

Effective Date

Upon Receipt

Background

This is a Quick Action Transmittal. These revisions do not change or introduce new policy or procedure.

Summary of Changes

RM 04909.003 Verify Social Security Numbers on Forms 4361 and Obtain Correspondence Folders (4215)

Paragraph A

Inserted link to IRS Form 4361

Paragraph I (4)

Changed Records Adjustment and Correspondence Branch (RACB) to Security Records Branch (Boyers)

Paragraph J

Changed RACB to Security Records Branch (Boyers)

Paragraph M

Changed Division of Adjustment Operations to Security Records Branch (Boyers)

 

RM 04909.003 Verify Social Security Numbers on Forms 4361 and Obtain Correspondence Folders (4215)

  1. A. 

    To facilitate handling, IRS Forms 4361 will be segregated into various groups (Approved, Disapproved, RTC, etc.) during the receiving and examining operations. Do not intermix groups. Sort each group of Forms 4361 into social security number (SSN) sequence. Assign block numbers for control purposes and subsequent association with correspondence folders, etc.

  2. B. 

    Request Numident Printouts for each SSN reflected on Forms 4361.

  3. C. 

    Associate the Numident Printouts with the related Forms 4361 when received.

  4. D. 

    All notations to Forms 4361 as required by this section of the manual are to be entered in red ink or pencil.

  5. E. 

    Compare the name and SSN on each Form 4361 with that provided on the Numident Printout. Consider the SSN to be correct if the name and SSN on the 4361 agree with the Numident Printout information. Accept minor discrepancies in the spelling of the given names. Enter “OK” to the right of the SSN on Form 4361 if the SSN is determined to be correct. Transcribe any multiple SSN's in the upper margin of Form 4361.

  6. F. 

    If the Numident Printouts reflects correspondence indicators other than a “B” handle as follows:

    1. 1. 

      Enter “PC” in the lower margin of Forms 4361 bearing a revision date prior to February 1977.

    2. 2. 

      Enter “PC” below the SSN in item 2 of Forms 4361 bearing a revision date of February 1977 or later.

  7. G. 

    If the Numident Printouts reflect only a “B” correspondence indicator or a “B” and any additional indicators, handle as follows:

    1. 1. 

      Enter “2031” in the lower margin of Forms 4361 bearing a revision date prior to February 1977.

    2. 2. 

      Enter “2031” below the SSN in item 2 of Forms 4361 bearing a revision date of February 1977 or later.

  8. H. 

    Enter “NPC” in the lower margin of Forms 4361, revision date prior to February 1977, or below the SSN in item 2 of Forms 4361, revision date of February 1977 or later, when a correspondence indicator does not exist and the Numident Printout does not reflect claims data.

  9. I. 

    The Numident Printout will reflect “Form 5” on the second line of print if a claims Form (SSA-790 IDP or OA-D840) was present when the record was established. The lower portion of the Numident Printout will show the type of claim, data of application, date of onset for disability claims, date of death, etc.

    1. 1. 

      Enter “L/C — DIB” in the lower margin of Form 4361, revision date prior to February 1977, or below the SSN in item 2 of Forms 4361 bearing a revision date of February 1977 or later, when the Numident Printout reflects a date of onset for a disability claim.

    2. 2. 

      Enter “L/C” in the lower margin of Form 4361, revision date prior to February 1977, or below the SSN in item 2 of form 4361, revision date of February 1977 or later, if the Numident Printout does not reflect a date of onset.

    3. 3. 

      Enter “D/C” in the lower margin of Form 4361, revision date prior to February 1977, or below the SSN in item 2 of form 4361, revision date of February 1977 or later, if the Numident Printout reflects a date of death.

    4. 4. 

      If multiple Numident Printouts which reflect claims data and a correspondence indicator are received for the same SSN, contact the Security Records Branch (Boyers).

  10. J. 

    The Numident Printout indicates that a record has not been established for the SSN. Take whatever action is necessary to verify the SSN. If the SSN is correct, contact the Security Records Branch (Boyers) regarding further handling.

  11. K. 

    Enter “W/N” to the right of the SSN on Form 4361 when the SSN is incorrect.

  12. L. 

    Divide the block of Forms 4361 into groups of correct SSN's and incorrect SSN's. Further sort the correct SSN group into the following classifications:

    1. 1. 

      Previous correspondence

    2. 2. 

      Previous correspondence — Form 2031

    3. 3. 

      Claims data

    4. 4. 

      No previous correspondence

  13. M. 

    Obtain from the Security Records Branch (Boyers) any previous correspondence folders for Forms 4361 annotated “PC.” Do not request correspondence folders for forms 4361 noted “PC—2031.”

    1. 1. 

      If the correspondence folder is not in file and there is no charge card in file, annotate “PC Missing” in the lower margin of Forms 4361, revision date prior to February 1977, or below the SSN in item 2 of Forms 4361, revision date of February 1977 or later.

    2. 2. 

      If the correspondence folder is charged out, annotate “PC C/O” in the lower margin of Forms 4361, revision date prior to February 1977, or below the SSN in item 2 of Forms 4361, revision date of February 1977 or later. Also note such Forms 4361 with the information on the charge card, i.e., Branch, type of case, individual date charged, etc.


RM 04909 TN BASIC - Initial Processing Form 4361 - 7/02/2020