IRS Doc 6209-2003

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ADP and DRS Information
Department of the Treasury Internal Revenue Service Document 6209 (Rev. 7-2003) Cat No. 614620
Document 6209 is provided as a handy reference guide only. More detailed and current information can be found in the appropriate Internal Revenue Manuals or ADP Handbooks. Providing Document 6209 in bound book format is the most economical format for our needs since the initial cost of changing from bound book to loose-leaf would be prohibitive. Additionally, the costs incurred in subsequent years would be greater than the cost of bound format. Document 6209 contains material of a sensitive nature and requires maximum safeguards. In addition, security dictates that copies of the Document 6209 carried by Revenue Officers and others should not come apart easily as potential loss would compromise "Official Use Only" material. Document 6209 can also be viewed online at the SERP website: http:llserp.mainframe.irs.govl. In an effort to provide users with a document of the highest accuracy and ease of usage, we are soliciting your help. If you are aware of any typographical errors or usage problems, please send an email to:
*MITS Doc6209 ADP and IDRS lnformation

Include a description of the problem and the basis for the change or correction, provide thecorrected information, and specify the section, page and paragraph of the handbook.
Note: This does not replace the standard means of reporting processing problems (i.e.. 5391 or 57 15).
ATTENTION: WHEN NOT IN USE, INFORMATION CONTROLLED AS OFFICIAL USE ONLY MUST BE STORED IN ACCORDANCE WITH IRM 1.16.2, MANAGER'S SECURITY HANDBOOK. Information that is of a sensitive nature is now marked by the pound sign (#).
Table of Contents .1
1 GLOSSARY ........................................ 1-1 Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 1 . . . 1-10 Definition of Terms . . . . . . . . ....... 2 Tax Returns and Forms ............................... 2-1 List of Returns and Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2-1 . . . . . 2-21 Due Date of Returns . . . . . . . ....... . . . . . 2-25 Extension Forms . . . . . . . . . . .........
3 Tax Return Information ............................... 3-1 Employee Disclosure Responsibilities . . . . . . . . . . . . . . . . . . . . . . . 3-1 Master File Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-1 Processing Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-3 Computer Condition Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-5 IMF Computer Condition Codes . . . . . . . . . . . . . . . . . . . . . . . . . . 3-12 Returns Processing Codes (EPMF) . . . . . . . . . . . . . . . . . . . . . . . . 3-14 Returns Processing Codes-Form 1040 (IMF) . . . . . . . . . . . . . . . 3-14 Audit Codes-Form 1040 (IMF) . . . . . . . . . . . . . . . . . . . . . . . . . . 3-16 17 Audit Codes (BMF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Employment Codes (BMF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-17 Social Security Tax Rate Table (Formerly FICA) . . . . . . . . . . . . . 3-18 FUTA Tax Rate Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3-20
4 Document Locator Number ............................ 4-1 DLN Composition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-1 Campus and File Location Codes . . . . . . . . . . . . . . . . . . . . . . . . . . 4-3 Individual Master File (IMF) Electronically Filed Returns General 4-4 1040 On-Line Filing Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-7 EFTPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-9 Master File and Non Master File Tax Account Codes . . . . . . . . . 4-10 Reduce Unnecessary Filers (RUF) Program DLN . . . . . . . . . . . . . 4-13 Master File Endorsement Data . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-14 IDRS Sequence Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-14 Residual Remittance Processing System (RRPS) . . . . . . . . . . . . . 4-15 Color Code for DLN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-17 . . . . . . . 4-17 Returns Processing Adjustment Blocking Series . . . How to Identify the DLN of the Return . . . . . . . . . . . . . . . . . . . . . 4-21 Forms 2275. 425 1. and 5546 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4-23 Priorities . . . . . . . . . . . . . . . . . . . ......... . . . . . . . 4-23
' i
Requesting Returns Through the IDRS . . . . . . . . . . . . . . . . . . . . -4-24 Attachments to Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.28
5 Debtor Master File (DMF) 5.1 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-1 TOP Offsets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -5-1 TOP Offset Bypass Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5-1 Debtor Master File Research . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5-2 TOP & DMF Source and Reason Codes . . . . . . . . . . . . . . . . . . . . 5.12
6 Initiating and Monitoring Refund Check Tracing Action ....6.1 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6-1 Command Code "CHKCL" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-1 Disposition Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6-1 Status Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.2 Regional Financial Centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-3 Initiating and Monitoring Manual Refunds . . . . . . . . . . . . . . . . . . . 6-3 Verify Account & Research Outstanding Liabilities . . . . . . . . . . . . 6.4 Exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6.4 Research Prior to Issuing Manual Refunds . . . . . . . . . . . . . . . . . . . . 6-4 Input Hold and Action Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6-4 Monitoring the Taxpayer's Account for Posted TC 840 . . . . . . . . . 6.4 Closing the Control Base . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.4
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7 Automated Non Master File 7.1 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7-1 Research Capabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7.1 All NMF Notices now have Toll Free Numbers . . . . . . . . . . . . . . . .7-2 Account Specialist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -7-2 NMF Customer Service Representative (CSR) . . . . . . . . . . . . . . . -7-2 Area Office Liaison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -7-2 Flashing "N" Indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . -7-2 User Friendly Transcript . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7-2 Pocket Vest Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .-7-2 NMFWebSite . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7-3 Business Operating Division (BOD) Codes and Client Codes . . . . . 7-3 Childsupport . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7-3 Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7-4
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8 Master File Codes 8-1 Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-1 MF and IDRS Collection Status Codes . . . . . . . . . . . . . . . . . . . . . 8-58 Master File Freeze Codes and IDRS Status 48 . . . . . . . . . . . . . . . 8-62 Restrictive Conditions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-73 Filing Requirement Codes (FR Codes) . . . . . . . . . . . . . . . . . . . . . 8-74 Unpostable CodesIGUF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-81 Unpostable Codes-IMF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-81 Unpostable Codes - BMF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 106 Unpostable Codes IRAF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-135 Unpostable Codes EPMF . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 139 Unpostable Codes PMF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 140 Unpostable Resolution Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 141 Unpostable Command Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-142 Resequence Codes (IMF Only) . . . . . . . . . . . . . . . . . . . . . . . . . . 8-142 Source Codes, Reason Codes, Hold Codes, and Priority Codes . 8-143 Item Adjustment Codes & Credit Reference Numbers . . . . . . . . 8-155 NMF Abstract Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 165 Underreporter Process Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 174 No Merge Reason Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 182 EP Merge Fail Reason Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . 8-184 TC 97 1 Action Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8- 186 Master File. IDRS Location Codes . . . . . . . . . . . . . . . . . . . . . . . 8- 190
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9 Notices and Notice Codes 9-1 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-1 IMF Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9-1 IRP Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-6 BMF Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-6 EPMF Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9-11 IRA Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-11 IDRS Notices and Forms (6xx Series-Spanish Notices) . . . . . . . . 9-11 Master File Notices (Spanish) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-13 Taxpayer Notice Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-14 Refund Deletion Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-51
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10 Federal Tax Deposit System 10-1 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10-1 SCCF. BOBS. Error Register. Classification. and Reversals of FTDs . 10-2
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FTD Deposit Requirements and Penalties . Computer Codes . . . . . . . . . . . . . . . . . . . FTD Credit Module . . . . . . . . . . . . . .
11 Collection . 1 1.1 Collection Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-1 TDAITDI Assignment Codes (TSIGN Codes) . . . . . . . . . . . . . . . . 11-4 Resource and Workload Management System (RWMS) . . . . . . . . 11-6 Automated Collection System (ACS) . . . . . . . . . . . . . . . . . . . . . . . 11-7 Taxpayer Delinquency Investigations . . . . . . . . . . . . . . . . . . . . . . . 1 1.7 Primary and Secondary TDI Codes . . . . . . . . . . . . . . . . . . . . . . . I1.1 8 IRP Selection Criteria Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . I1.1 9 Status Indicators-TDI (Edited Values Only) . . . . . . . . . . . . . . . 11-36 Backup Withholding (BWH) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-50 Interest and Penalty Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-5 1 Designated Payment Codes (DPC) . . . . . . . . . . . . . . . . . . . . . . . . 11-60 Generated Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-62 Delinquent Investigation/Account Listing and Delinquent Account Inventory Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11-62 FTD Alerts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1.62 Status & Closing codes used for CAWR . . . . . . . . . . . . . . . . . . . 11-63 12 Examination. TEIGE. Appeals . 12.1 Discriminant Function (DIF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-1 PCS-Partnership Control System . . . . . . . . . . . . . . . . . . . . . . . . . 12-1 ERCS .Examination Returns Control System . . . . . . . . . . . . . . . . 12-2 MACS .Midwest Automated Compliance System . . . . . . . . . . . . 12-2 Audit Information Management System (AIMS) . . . . . . . . . . . . . . 12-3 Blocking Series . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12- 11 Disposalcodes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-13 Unallowable Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.15 Pushcodes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-17 Activity Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-18 Collectibility Indicator Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-22 Installment Agreement CodeICollectibility Code . . . . . . . . . . . . . 12-23 Settlement Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.23 Freeze Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.23 Statute of Limitations (Alpha Codes) . . . . . . . . . . . . . . . . . . . . . 12-24 AIMS Cycle Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-25
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State to PBC Conversion Table . . . . . . . . . . . . . . . . . . . . . . . . . . AppealsCodes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Closing Codes for Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Status Codes For Appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeals Office Addresses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TE/GE Reporting Systems Codes . . . . . . . . . . . . . . . . . . . . . . . . E P E O and GE Area Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . Employee Plans Master File . . . . . . . . . . . . . . . . . . . . . . . . . . . . North American Industry Classification System (NAICS) Codes Exempt Organizations Computer Systems Codes . . . . . . . . . . . . Government Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12-26 12-34 12-35 12-35 12-36 12-36 12-37 12-39 12-46 12-61 12-76
13 Integrated Data Retrieval System (IDRS) .............. 13-1 Summary of IDRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-1 IDRS Security System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-3 IDRS Message File . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-5 Selection Criteria for IDRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-6 Retention Criteria for IDRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-6 Special Employee Number . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-6 Pending Transaction Identification CodesADRS Merge Related Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-6 Case History Status Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-8 Category Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-9 Activity Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13- 14 (NAICS) North American Industry Classification System Codes 13- 16 Microfilm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-16 Universal Access . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13- 17 Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13-19 14 Corporate Files On-Line ............................ 14-1 Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-1 BMFOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-2 BRTVU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-4 DDBOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-6 DDPOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-7 DUPOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-8 EMFOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-10 EOGEN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-12 ERTVU . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-13
IMFOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-14 . . . . . . . . . . . . . . . 1 4.16 IMFOR . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-17 INOLE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-19 IRPTR . . . . . . . . . . . . . . . . . . . . . . . . . NAMESNAMEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-22 PLINF . . . . . . . . . . . . . . ......... . . . . . . . . . . . . . . . 14-23 PMFOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-23 REMRQ - (NAI Access) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-25 RTVUE I RTFTP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-25 RPVUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-29 RPPRT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-31 SPARQ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-31 SUPOL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-32 THIRD PARTY CONTACT SYSTEM (TPCN & TPCOL) . . . 14-32 TAX RETURN DATA BASE (TRDB) . . . . . . . . . . . . . . . . . . . . 14-33 Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14-39 Taxpayer Information Available from CFOL Command Codes . 14-51
..................................................... 16 Julian Date. Cycle and Notice Calendars ...............16.1 17 Appendix .......................................... 17-1
15 Service Center Recognitionflmage Processing System(SCR1PS) 15-1
Section 1.
Abbreviations
GLOSSARY
Refer to Document 793 1, Acronyms and Terms, for a more complete listing of abbreviations. Refer to the index for command code abbreviations.
Abbr.
23C AIR AAC
Definition
Assessment Date; Master File Notice Date Accounts Receivable Automated Accounting System also AlMS Assignee Code Accountability Acceptance Voucher Alpha Block Control Audit Base lnventory System Abstract (Number) Assistant Commissioner International Automated Collection System Automated Document Control System Alternative DIF Delivery and Planning Tool Automated Document Handling Adjustment Automatic Data Processing Advance Dated Remittances Action Delete Status Indicator Advanced Earned lncome Credit Automated Examination System Adjusted Gross Income Automated lnventory Control System Automated Issues Identification System Audit lnformation Management File Audit lnformation Management System Automated lnsolvency System Accounts Maintenance Accounts Maintenance Automation Audit Management lnformation Reports Adjustment Management lnformation System Accounts Maintenance Research Automated Non-Masier File Area Office Adjustment Pending Accounts Receivable Dollar lnventory Assessment Statute Expiration Date Automated Substitute for Return
AAV ABC
ABlS ABS ACI ACS ADCS ADDAPT ADH ADJ ADP ADR ADS1 AElC AES AG I AlCS AllS AlMF AlMS AIS AM AMA AMIR AMlS AMRH ANMF A0 AP ARDl ASED ASFR
Any line marked with # is for Official Use Only
Abbr.
ATAF
Definition
ACS Taxpayer Account File
ATAO ATM ATS ATSDT AU R AWMS BCC BCS BEITC B&F BHR BLLC BMF BOD BOB BPI BPL BPR BS BRTVU BTIF BWH CAF CAP CAPR CAPS CAR CATS CAWR CBRS CC CC CCA CCC
Application for Tax Assistance Order Adoption Taxpayer Identification Number Abusive Tax Shelter Abusive Tax Shelter Detection Team Automated Underreporter Project Automated Workload Management System Business Operating Division Client Code Block Count Sheet Business Energy Investment Tax Credit Business & Farm Block Header Record Bankruptcy Litigation Location Code Business Master File Business Operating Division Block Out of Balance TOP Offset Bypass Indicator Block Proof List Block Proof Record Blocking Series Business Return Transaction Files On-Line Business Taxpayer Information File Backup Withholding Centralized Authorization File CAWR Automated Program Tier I1 System Computer Assisted Pipeline Review Corporate Accounts Processing System Collection Activity Reports Computer Assisted Training System Combined Annual Wage Reporting Currency and Banking Retrieval System Closing Code Command Code Case Control Activity Computer Condition Code Cycle Control Unit Collection/Exam Referral System Correspondence Expert System Collection Function-field Corporate Files on Line Collection Location Code Currently Not Collectable Change of Address
ccu
CERS CES CFf CFOL CLC CNC COA
Any line marked with # is for OFFICIAL USE ONLY
Definition Coin Operated Amusement Device COBRA CP CPL CPU CR CRlS CRL CRS CSC CSED CSP CSR CSS CUM CUP CVPN CY Consolidated Omnibus Reconciliation Act Computer Paragraph Cycle Proof Listing Central Processing Unit Central Region Compliance Research Information System Control Record Listing Communication Replacement System Cincinnati Campus Collection Statute Expiration Date Centralized Files and Scheduling Project Customer Service Representative Clerical Screening Subsystem Cumulative Corrected Unpostable Civil Penalty Calendar Year Combat Zone Delinquent Account Inventory Profile Deferred Adverse Tax Consequence Dishonored Check Document Code Disposal Code Detroit Computing Center Dishonored Check File Document Control Number Dependent Database Delinquent Investigation/Account Listing Discriminant Index Function Document Identification Number Delinquency Investigation Research File Distributed Input System Document Locator Number Data Master I (SSA Tape) Debtor Master File Debtor Master File On Line Database Management System District Office District and Area Office Location Document Date of Death Data Processing
cz
DAIP DATC DC DC DC DCC DCF DCN DDB DIAL DIF DM DIRF DIS DLN DM-1 DMF DMFOL DMS DO DOAO DOC DOD DP
Abbr. DPC DRU DTR DY E AC EACS EAM EAN EC ED EDP EDS EEIF EFAST EFDS EFT EFTPS EIC EIF EIN ELF EMFOL ENC EO EOM EOlMF EP EPC EPMF ERAS ERCS ERDF ERIS ERF ERIS ERS ES ESOP ETAP ETE F.4 RC FE FHWA
Definition Designated Payment Code Document Retention Unit Daily Transaction Register Last Year Delinquent Return Secured ERS Action Codes EPIEO Application Control System (IDRS) Electronic Accounting Machine Entity Account Number Employment Code Establishment Date Electronic Data Processing EPIEO Determination System Enhanced Entity Index File ERISA Filing Acceptance System Electronic Fraud Detection System Electronic Funds Transfer Electronic Funds Transfer Program System Earned Income Credit Entity Index File Employer Identification Number Electronic Filing System Employee Plans Master File On Line Extension Notice Code Exempt Organization End o f Month Exempt Organizations Master File Employee Plans Exemption Processing Code Employee Plans Master File EIN Research and Assignment System (IDRS) Examination Returns Control System Edited Research Data File Enforcement Revenue Information System Employer Return File Employment Retirement Income Security Error Resolution System Estimated Tax Employee Stock Ownership Plan Employment Tax Adjustment Program Employment Tax Examination Federal Archives Record Center Field Examination Federal Highway Administration

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Abbr.
Definition
FICA FIN F l RPTA FLC FM FMS FOD FOF FOI FP FPA A FPLP FR(C) FRB FRC FS A A FSC FSP FTD FTF FTP FTS 2000 FUTA FY FYE FYM GAME GEN GMF GOALS GUF HC HSTG HTF HUR ICP ICS ICS ID IDRS IDS IE IGP
Federal Insurance Contribution Act Fiduciary Identification Number Foreign Investment Real Property Tax Act File Location Code Fiscal Month Financial Management Service Foreign Operations District Fact of Filing Freedom of Information Full Paid Final Partnership Administrative Adjustment Federal Payment Levy Program Filing Requirement (Code) Federal Reserve Bank Federal Records Center Final S-Corporation Administrative Adjustment Filing Status (Code) (Form 1040 Series) Functional Specification Package Federal Tax Deposit Failure to File Failure to Pay Federal Telecommunications System 2000 Federal Unemployment Tax Act Fiscal Year Fiscal Year Ending Fiscal Year Month State Lottery and Gambling Casino Winners Group Exemption Number Generalized Mainline Framework Government On-Line Accounting Link System Generalized Unpostable Framework Hold Code Hostage Highway Trust Fund High Underreporter lntegrated Case Processing Inventory Control System lntegrated Collection System Identification lntegrated Data Retrieval System Inventory Delivery System ltemized Deductions Information Gathering Project
Abbr.
Definition
IMF IMPIS IP IRA IRAF IRC IRM IRMF IRP IRSS ISRP ITIF ITIN KDO KIF KITA LADAR LEM LMSB LOAF LPS LRA LTEX M ACS MAR MCC MCC MCR MDF ME MED MF MFA MFR IMFT MIR MIS MOP MPS NAI NAICS NAP NB
Individual Master File Integrated Management Planning Information System Interactive Applications Individual Retirement Account Individual Retirement Account File Internal Revenue Code Internal Revenue Manual Information Returns Master File Information Returns Processing Information Return Master File Transcript Integrated Submission and Remittance Processing Individual Taxpayer Information File IRS Individual Taxpayer Identification Number Key Key Index File Killed in Terrorist Action Large Dollar Accounts Receivable Law Enforcement Manual Large & Mid-Size Business Level One Archive File ACS Last Period Satisfied Last Return Amount Lifetime Exclusion Midwest Automated Compliance System Mid-Atlantic Region Major City Code Martinsburg Computing Center Master Control Record Master Directory File Math Error iMedicare Master File
married Filing Alien Mail File Requirement (Code) Master File Tax (Code) Management Information Report Management Information System Military Operations Master File Pipeline System National Accounts Index North American Industry CIassification System National Account Profile
Non-Business

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Abbr. NBAP NECT NIF NMF NO NPJ NR N RA NRPS NSF NU OAS I OBL OCR OE OFP OGIOB OIC OLE OTA OTFP
Definition
Notice of Beginning of Administrative Procedures Non-Exempt Charitable Trust Not In File Non-Master File National Office Non Pre-Journalized No Remittance Non Resident Alien Notice Review Processing System Name Search Facility Nullified Unpostables Old Age Survivors Insurance Outstanding Balance List Optical Character Recognition Office Examination Organizations Functions and Programs Off~ce GrouplOffice Branch Offer in Compromise On Line Entity On Line Tax Advisor Other Than Full Paid TOP Offset Trace Number Plan Account Number File Penalty Appeals Officer Principal Business Activity Code Process Code Plan Case Control File Partnership Control System Plan Characteristics File Publicly Traded Partnerships Potentially Dangerous Taxpayer Program Error Production Evaluation Presidential Election Campaign Fund Principal Industry Activity Code Partnership Information Control File Penalty and Interest Explanations Pre-Journalized Primary Location Code Plan Level Entity Control Payer Master File Power of Attorney Post of Duty
om
PANF PA0 PBA
PC
PCCF PCS PCF
PTP
PDT PE PE PECF PIA PICF PINEX PJ PLC PLEC PMF POA POD
Abbr.
Definition
PPBS PRA PRO PRP(D) PRP(S) PSP PSSN PTIN PTP PTPF PY PYNC QRP QRDT
RA
Planning, Programming and Budgeting System Pre-refund Audit Problem Resolution Officer Program Requirement Package (Data Services) Problem Resolution Program Program and Special Project Primary Social Security Number Preparer Tax Identification Number Publicly Traded Partnership Payee TIN Perfection File Processing Year Prior Year Notice Code Questionable Rehnd Program Questionable Refund Detection Team Revenue Agent Revenue Accounting Control System Reporting Agent's File Reason Code Return Condition Code Recertification System (IDRS) Return Due Date Refund Information File Retention File Return Inventory Classification System Residual Master File Revenue Officer Record of Federal Tax Return Processing Code Remittance Processing Systems Residual Remittance Processing System Railroad Retirement Refund Statute Expiration Date Responsibility Unit Code Resource and Workload Management System Small Business & Self-Employed Service Center Service Center Collection Branch Service Center Control File Service Center Math Error Service Center Replacement System Service Center Taxpayer Notice Service Center Unpostable Service Center ReuognitiodImage Processing System
RACS RAF RC RCC RCF RDD REF RF RICS RllF RO ROFT RPC WS RRPS RRT RSED RUC RWMS SBJSE SC SCCB SCCF SCME SCRS SCTN SCUP SCRIPS

--
Abbr.
SD SDF SERFE SFR SIC SITLP SO1 SPC SPF SR SSA SSA-CAWR SSN SSSN SST STEX
Definition
Source Document Source Document Folders (IDRS) Selection of Exempt Returns for Examination Substitute for Return Schedule Indicator Code State Income Tax Levy Project Statistics of Income Special Project Code Special Procedures Function Settlement Register Social Security Administration CAWR cases referred to IRS by SSA that are worked in the CAWR program Social Security Number Secondary Social Security Number/Spouse's SSN Social Security Tax Statute Expired Special Valuation Code Southwest Region Taxpayer Advocate Service Transaction Code Tennessee Computing Center Transmittal Control Code (Magnetic Media) Taxpayer Compliance Measurement Program Taxpayer Delinquent Account Taxpayer Delinquency Investigation Tax Equity Fiscal Responsibility Act (1982) Tax-Exempt & Government Entities Tape Edit Processor Trust Fund Recovery Penalty Taxpayer Information File Taxpayer Inquiry Lookup File Taxpayer Identification Number Treasury Offset Program Taxpayer Third Party Contact Total Positive Income Taxpayer Notice Code Taxpayer Service Transaction Tax Reform Act Telephone Routing Interactive System Transcript Research System Taxable Income
svc
SWR TAS TC TCC TCC TCMP TDA TDI TEFRA TE/GE TEP TFRP TIF TILT TIN TOP TP TPC TP I TPNC TPS TR TRA TRIS TRS TXI
Abbr. TY UA ULC UPC URC URF URP US VEBA VRU W WI WIR WPT WT WTU XSF ZTIF
Definition
Tax Year Unavailable (charged out) Unit Ledger Card also Universal Location Code Unpostable Code Unpostable Resolution Code Unidentified Remittance File (IDRS) Underreporter Program Unserviceable Voluntary Employees Benefit Association Voice Response Unit Waiver Wage & Investments Wage Information Retrieval System Windfall Profit Tax Withholding Tax Weekly TIF Update Excess Collection File Miscellaneous Taxpayer Information File (IRA, EPMF, NMF)
Definition of Terms
23C Date -The date an assessment is posted to the Master File. It is also the date the first master file notice is sent on a balance due account. Commonly referred to as the notice date or assessment date. Account -A tax record on magnetic tape in the Martinsburg Computing Center in West Virginia. Taxpayers tax data is identified by Social Security Number or by Employer Identification Number. AlMS Serial Number - A computer generated nine digit number assigned to each return as it is established on the AlMS system. ATlN - Is assigned by the Philadelphia Campus as a result of an accepted Form W-7A application. This is a 9 digit temporary number beginning with "9" and the fourth and fifth digits "93" Block - Returns or documents grouped together for filing purposes. The ninth, tenth and eleventh digits of the DLN indicate the blocking series where the return is filed. Calendar Year Filerin December. Taxpayer whose fiscal or filing year coincides with the calendar year ending
Case File - The examined return, related workpapers, correspondence, etc. Check Digit -A check digit consists of two alphabetic characters. These characters are determined by the computer applying a mathematical formula to the Social Security Number or Employer Identification Number. Located above computer generated name line.
Claim-FORMAL - A request prepared by or for the taxpayer submitted on Form 1040X, 843, and 1120X to reduce liabilities previously assessed. It can also be an amended return. INFORMAL-A letter or other document, not on Form 843, but prepared and signed by the taxpayer, requesting changes to obtain correct and accurate reflection of hislher tax liability. Control DLN -The DLN under which a return is filed. May be the TC 150 DLN or a refile if subsequent adjustment has been made. Cycle - One week's processing at the Campus and Martinsburg Computing Center. The cycle is expressed by a 6 digit code; the first four digits, the processing year and the second two digits, the processing week in that year. Designated Payment Code (DPC) - A payment designated by the taxpayer for a type of tax. Document Code (DOC Code) - The code which identifies the specific type of return or document that was filed or processed. The document code is the fourth and fifth digits of the DLN. Dummy Module - A module created on IDRS in order to record case control information when the tax module is not present. It contains name control, TIN, MFT and tax period and will be replaced by the true tax module when the generated TC 902 finds a match on the Master File. Enforcement Revenue Information System (ERIS) - ERIS is a new tracking system which will extract information for reports from existing systems. When fully implemented, it will track an account from the beginning of an examination through the collection activity. Employee Plans Master File -The Employee Plans Master File (EPMF) is a master file maintained at MCC. This file consists of various types of tax sheltered PensionIProfit Sharing Plan. The plans are plans that are adopted by (a) employers, (b) sponsors (e.g. labor unions) and (3) self-employed individuals. This file is maintained in Employer ldentification Number (EIN) sequence. Note: This file should not be confused with the Individual Retirement Account File (IRAF). The IRAF is related to the IMF and is maintained in Social Security Number (SSN) sequence. The EPMF consists of three distinct sub-modules. These sub-modules are: (a) The Sponsor/Employer entity module. (b) The Plan Data module. (c) Returns module.
When making entity changes to plan data module, they must be input with doc. code 64. Entity Module - Is that portion of the master file record which identifies the taxpayer. It contains his1 her name, address, Social Security or Employer ldentification number, employment code if applicable, name control, location codes, filing requirement codes, tax period, and date of establishment. In the case of IMF it also includes filing status, spouse's name and social security number. This can also be a dummy module. Entry Code - A two character code assigned each day to authorized terminal operators and is required entry for all command codes.
ERISA Filing Acceptance System (EFAST) - EFAST is a system, built and operated by NCS Pearson in Lawrence, Kansas, under contract to the Department of Labor, to process Form 5500 series returns. EFAST replaced IRS pipeline processing of the 1999 plan year returns in July 2000 and all plan year returns in July 200 I . EFAST-processed returns post to the EPMF each week and can be identified by DLN File Location Codes 56. 62. 72. 84,56. and 9 1 .
Extension Notice Code - A two digit code assigned to Forms 268814868 identifying if the applications for extension of time to file returns were fully approved, granted 10-day approvals or denied, and the reason for the action taken. File Source -A one digit code which follows the Taxpayer Identification Number (TIN) The common values are: Blank-valid SSN or EIN *-invalid V-valid W-invalid SSN on IMF SSN on BMF SSN on BMF P-valid X-invalid P-valid X-invalid N-NMF IRA SSN IRA SSN EPMF EIN EPMF EIN
D-Temporary TIN
File Year - The 14th digit of the DLN will show the calendar year the document was numbered. Fiscal Year Filer - Taxpayer whose fiscal or filing year ends in a month other than December. Fiscal Year - A twelve month accounting period. Freeze Code - This could be on Master File or on AlMS (a) AIMS-The code indicating that certain types of updates and closing actions will be prevented until the restriction (freeze code) is removed. Refer to Section 12 (b) Master File-A freeze places a taxpayer's account in a condition which requires additional action before the account can be settled.
Installment Agreement Record - A record in IDRS containing installment agreement information. Invalid Number - Taxpayer's name and Social Security Number do not agree with the SSN furnished or do not match Social Security records. On MCC or IDRS transcripts, an asterisk(*) follows the invalid number. Invalid Segment -That part of the Individual Master File that contains Social Security Numbers or names that do not match with Social Security records. Inventory Validation List (IVL) - A list of accounts currently on the AlMS data base. The purpose of validating inventory is to maintain the integrity and accuracy of AlMS by comparing the physical inventory with the AlMS inventory. IRS Number - Classification number given to various classes of excise or special tax liability. (Lubricating oil, IRS 63; Retail Liquor Dealer, IRS 06) ITIN - Is assigned by the Philadelphia Campus as a result of an accepted Form W-71W-7SP application. This is a 9 digit valid permanent number beginning with "9" and fourth and fifth digits being "70"-"80". Appears on MCC or IDRS transcripts with an asterisk (*) and pound sign (#) differentiating it from Temporary SSN which are invalid. Julian Date - The numeric day of the year that the return or document was numbered for processing. (For example: January 15 +MC 015). The sixth, seventh and eighth digits of the DLN represent the Julian Date. Note: If the DLN is IDRS generated, this date will be incremented by 400 so January 15 would be shown as 41 5 .
Any line marked with # is for OFFICIAL U S E ONLY
Labels - AlMS provides three types of labels: audit (status), file, and address labels. Audit labels are used on AlMS forms for requisitions, updates, closings and corrections. The file labels are used to identify returns in various files and for group control cards. The address labels are used on correspondence with the taxpayer. Long Closing -The AlMS closing of examined returns and surveyed claims. A long closing uses Form 5344 (Exam), Form 5599 (EO), and Form 5650 (EP). Master File Tax Code (MFT) - The MFT reduces the numerous types of tax to a two digit code. Microfilm Serial Number - This is a 10-digit number assigned to FTDs during the OCR scanning process. This has increased to a 12 digit number during SCRIPS processing. Name Control - The first 4 letters of the taxpayer's last name (in the case of individuals) and the first 4 letters of the business name (in the case of partnership, corporations etc.). The name control is used to check master file and assure that the TIN corresponds with the proper taxpayer. Non-computed - Taxpayer files an incomplete tax return. He signs the return and attaches Forms W-2. The computer will calculate the tax and issue a notice. The notice will advise the taxpayer whether he owes tax or will receive a refund. If the return appears on the error register, a non-compute code of "2" will be displayed. Non-Examined -Accepting a tax return as filed during the initial screening or classification or by survey (other than the survey of a claim). A non-examined case is given a "short closing" to close the return off the AlMS system. Offsetting In o r Out - Computer action taken when a taxpayer has overpaid one module and underpaid another. By offsetting in and out the overpayment is applied to the underpaid module and refund or bill issued as applicable. Pending Transaction - A transaction input to IDRS but not yet effective at the Master File account. See Section 13 for Identification Codes. PTlN - Is assigned by the Philadelphia Campus as a result of an accepted Form W-7P application. This is a 9 digit valid permanent number beginning with the alpha "P" followed by 8 numerics. Refile DLN - DLN assigned to a return or other document after an audit of Campus adjustment has been completed. The tax return and related documents are filed under this refile DLN rather than the original DLN. Refile DLNs can be identified by the 4th and 5th digits of the DLN. A 47 document code means Examination has handled the return. A 54 document code means the Campus has processed the case. Reprocess - Documents that previously posted to an incorrect TIN or tax period must be reprocessed to the correct TIN or tax period that does not contain a TC 150. Document should not be reprocessed to a module containing a TC 150, or if the statute for assessment has expired for the tax period involved. Resequence - Occurs when transaction cannot be posted or processed until the following week or cycle at the Martinsburg Computing Center. For example: Tax data on an invalid SSN are moved by the computer to a valid SSN as a result of the validation of SSNs from Social Security records with our records. Retention Register - Contains all entity and tax modules removed from the Master File. The basic criteria for removal of a tax module are: (1) the assessed module balance is zero and the last trans-
action (including the return) has been posted 51 or more months; (2) the assessed module balance is credit and the last transaction (including the return) has been posted 60 or more months. Scrambled SSN -Two taxpayers with the same SSN and name control on the Master File. Temporary SSNs are assigned to both taxpayers until problem is resolved. Sequence Number - (a) The sequential number assigned by a tax examiner to each ADJ54 adjustment input each day. (b) The last three digits of the Terminal Payment Number, which identifies a specific remittance input through a terminal. Short Closings - An AIMS closing of a non-examined return (other than a survey of a claim). Substitute For Return - A procedure by which the service is able to establish an account when the taxpayer refuses or is unable to file and information received indicates that a return should be filed. Suspended Status - Module in IDRS status 41, 42, 43,44, 46, 47, 48, 71, 72, or 91; and or IDRS 914 or 47X Hold is in effect. Tax Module - Part of a taxpayer's account which reflects tax data for one tax class (MFT) and one tax period. For example: (1) Taxpayer has filed 3 Forms 1120, 12 Forms 941 and 3 Forms 940 within a three year period. He has only one account on the Master File but 18 tax modules. (2) Taxpayer filed 3 Forms 1040. There is only one account but 3 tax modules. Tax Period -The period of time for which a return is filed. The Service uses a six digit code to indicate the end of the tax period for a given return. (The first four digits represent the year and the next two digits represent the month). Temporary SSN - Is assigned by the Campus. On MCC or IDRS transcripts an asterisk(*) appears following the invalid number. The fourth and fifth digit is the Campus number. Terminal Payment Number -A 13 digit number established each day for each terminal from which remittance will be input. The last three digits are the sequence number of the payments input. Transaction Code - A See Section 8. three digit code used to identify actions being taken to a taxpayer's account.
Any line marked with # is for OFFICIAL USE ONLY ~
Section 2.
Tax Returns and Forms
List of Returns and Forms

(IRM 2.24.1) Following is a list of tax returns and forms showing File Source, Tax Class, Master File Tax Account Codes. and Document Codes. *Non-Masterfile. Please refer to Publication 676 (Catalog No. 72060U) for a complete list of forms. B-BMF Form No. Title E-EPMF I-IMF N-NMF A-IRAF MFT Code Doc. Code
File Tax Source Class
CP 2000 Proposed Changes to Income or Withholding Tax CT-1 CT-2 CTR
Employer's Annual Railroad Retirement and Unem- BIN ployment Return Employee Representatives Quarterly Railroad Retirement Tax Return Currency Transaction
N
B
Application for Employer Tax Identification Number EIB Consent to Extend the Time to Assess Employment Taxes Certificate of Election of Coverage Under the Federal Insurance Contributions Act SSA1099 TYD-14 Social Security Benefit Statement Taxpayer Delinquency Investigation Unidentified and Excess Collection Voucher Statement of Payment Due Statement of Tax Due IRS TYD-69 W-2 Taxpayer Delinquent Account Wage and Tax Statement
W-2C W-2CM W-2GU W2-G W-2VI
Statement of Corrected Income and Tax Amounts Commonwealth of the Northern Mariana Islands Wage and Tax Statement Guam Wage and Tax Statement Statement of Gambling Winnings US Virgin Islands Wage and Tax Statement
Form No. W-3 W-3
Title Transmittal of Income and Tax Statements Transmittal of Income and Tax Statements
MFT Code
Doc. Code
W3(PR) Transmittal of lncome and Tax Statements (Puerto Rico) Transmittal of Corrected lncome & Tax Statements Transmittal of Corrected lncome & Tax Statements (Puerto Rico) Transmittal of Wage and Tax Statements Employee's Withholding Certificate Exemption from Withholding Allowance Certificate Withholding Certificate for Pension or Annuity payments Request for Federal lncome Tax Withholding from Sick Pay Voluntary Withholding Request Earned lncome Credit Advance Payment Cert. Application for IRS lndividual Taxpayer ldentification I Number Application for IRS lndividual Taxpayer ldentification Number- Magnetic Tape Application for IRS lndividual Taxpayer ldentification Number - Spanish Application for IRS lndividual Taxpayer ldentification Number - Magnetic Tape - Spanish Application for Adoption Taxpayer ldentification Number (ATIN) Application for Tax Return Preparer ID # Certificate of Foreign Status Request for Taxpayer ldentification Number and certificate Dependent Care Provider's ldentification & Cert. Special Tax Return and Application for RegistryWagering Notice Concerning Fiduciary Relationship Notice Concerning Fiduciary Relationship (Financial Institution) Tax Transfer Schedule Application for Registration United States Estate Tax Return BIN

. >
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Form No. 706A 7068 706CE 706D 706GS (D) 706GS (TI 706NA
Title United States Additional Estate Tax Return Generation-Skipping Transfer Tax Return Certificate of Payment of Foreign Death Tax United Sates Additional Estate Tax Return Under Code Section 2057 Generation-Skipping Transfer Tax Return for Distribution Generation-Skipping Transfer Tax Return for Terminations United States Nonresident Alien Estate Tax Return
MFT Code
Doc. Code
BIN N BIN B
706QDT U.S. Estate Tax Return for Qualified Domestic Trusts United States Gift Tax Return U.S. Short Form Gift Tax Return Life Insurance Statement 720 7301 730C 809 Quarterly Federal Excise Tax Return Tax on Wagering Receipt for Payment of Taxes
BIN BIN
Document Register
Claims
85 1
Affiliations Schedule Consent to Extend the Time to Assess Tax Special Consent to Extend the Time to Assess Tax Consent to Extend the Time to Assess Miscellaneous Excise Taxes Consent Fixing Period of Limitations Upon Assessment of Tax Under Section 4940 of the Internal Revenue Code Consent to Extend the Time on Assessment of Tax Preparer Penalty Consent to Extend the Time to Assess Tax Attributable to ltems of a Partnership Notice of Termination of Special Consent to Extend the Time to Assess Tax Attributable to ltems
Form No.
Title Special Consent to Extend the Time to Assess Tax Attributable to a Partnership Consent to Extend Time to Assess Tax Attributable to Partnership ltems of a Registered Partnership Notice of Termination of Special Consent to Extend the Time to Assess Tax Attributable to Items. . . Special Consent to Extend the Time to Assess Tax Attributable to ltems of an S. Corporation Consent to Extend the Time to Assess Tax Attributable to ltems of an S. Corporation Notice of termination of Special Consent to Extend to Assess Tax Tax Collection Waiver
MFT Code
Doc. Code
Return by a Transferor of Property to a Foreign Cor- N poration, Foreign Trust or Estate, or Foreign Partnership 928 940 9401 940EFILE 940EZ 940PR 940V 940EZ Fuel Bond Employer's Annual Federal Unemployment Tax Return Magnetic Tape Employer's Annual Federal Unemployment Tax Return BIN B
Short Form Employer's Annual Federal Unemploy- B ment Tax Return Employer's Annual Federal Unemployment Tax Return, Puerto Rico Federal Unemployment Tax Return Process Through RPS B B
Short Form Employer's Federal Unemployment Tax B Return-Process through RPS Employer's Quarterly Federal Tax Return Magnetic Tape Employer's Quarterly Federal Tax Return Statement to Correct lnformation Previously Reported Under the Federal lnsurance Contributions Act - Puerto Rico Statement to Correct Information Previously Reported Under the Federal lnsurance Contributions Act Employer's Monthly Federal Tax Return Employer's Tax Return of Northern Marianne Islands BIN
B
Form No. 941 On Line 941 EFile 941 PR
Title Employer's Tax Return On Line Electronically Filed Employer's Quarterly Federal Tax Return Employer's Quarterly Federal Tax Return, Puerto Rico Employer's Quarterly Federal Tax Return, Virgin Islands, Guam, American Samoa Employer's Quarterly Tax Return Employer's Quarterly Federal Tax Return - Telephone Employer's Annual Tax Return for Agricultural Employees Employer's Annual Tax Return for Agricultural Employees, Puerto Rico (PSC Only)
MFT Code
Doc. Code
Employer's Annual Return For Agricultural Employ- B ees. Process through RPS Annual Return Of Withheld Federal lncome Tax Annual Record of Federal Tax Liability Consent to Fix Period of Limitation on Assessment of lncome Tax U.S. lnformation Return by and Officer, Director, or U.S. shareholder with Respect to a Foreign Personal Holding Co. N B
U.S. Annual lnformation Return by an Officer or N Director with Respect to a Foreign Personal Holding Co. Return by an Officer, Director, or Shareholder with N Respect to the Organization or Reorganization of a Foreign Corp. and Acquisition of its Stock Corporate Dissolution Indicator Reduction of Tax Attributes Due to Discharge of Indebtedness Return of Organization Exempt from lncome Tax Information and Initial Excise Tax Return for Black Lung Benefit Trust and Certain Related Persons B/N 4*6 6
Exempt Cooperative Association lncome Tax Return B/N Short Form Return of Organization Exempt From lncome Tax Return of Private Foundation Exempt Organization Business lncome Tax Return B/N B
Form No.
Title Estimated Tax on Unrelated Business Taxable lncome for Tax-Exempt Organization Ownership Certificate Ownership, Exemption, or Reduced Rate Certificate Application for Recognition of Exemption Application for Recognition of Exemption
MFT Code
Doc. Code
Group Exemption - EDS Only - Any IRC Section Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120 U.S. lndividual lncome Tax Return 1040 U S . lndividual lncome Tax Return - Telefile (Telefile) 1040A U.S. lndividual Income Tax Return - Telefile (Telefile) 1040A 1040C U.S. lndividual lncome Tax Return U.S. Departing Alien lncome Tax Return I I
I
1040ES U.S. Declaration of Estimated lncome Tax for Individuals 1040EZ U.S. lndividual lncome Tax Return
I
I I
1040EZ- US lndividual lncome Tax Return - Telefile TEL 1040NR U S . Non-resident Alien lncome Tax Return (PSC only) 1040N R- US Non-resident Alien lncome Tax Return (PSC EZ only)
IIN I
1040PC U S . lndividual lncome Tax Return (Personal Com- I puter) 1040PR U.S. Self-Employment Tax Return-Puerto Rico (PSC only) U.S. Self-Employment Tax Return-Virgin Islands, Guam, American Samoa (PSC only) Payment Voucher 1040 US lndividual lncome Tax return (VITAITCE OverVITA/ print) TCE OVRPRT 1O4OX Amended U.S. lndividual lncome Tax Return IIN
Form No. 1041
Title U.S. Fiduciary Income Tax Return (for Estates and Trusts) Magnetic Media U.S. Fiduciary lncome Tax Return (for Estates and Trusts) U S , lnformation Return-Trust Accumulation of Charitable Amounts Payment Voucher, Estimated Tax Payment Voucher, Estimated Tax, Lockbox Processing Beneficiary's Share of Income, Credits, Deductions, Etc. U.S. lncome Tax Return for Electing Alaska Native Settlement Trusts (See Form 5227)
File Tax Source Class BIN B BIN 4,*6
MFT Code
Doc. Code
. - ..--1 U 4 1 U t I Qualified Funeral Trust

1042 1042-S 1042-T 1045 1065 1065-B Annual Withholding Tax Return for US Source lncome of Foreign Persons BIN
Foreign Persons US Source lncome subject to With- N holding Annual Summary and Transmittal of Forms 1042-S N Application for Tentative Refund U S . Return of Partnership Income (Publicly Traded BIN Partnerships) US. Return of lncome for Electing Large Partnerships BIN
1065-K1 Partners Share of Income, Credits, Deductions, Etc. 1066 1066 SCH Q 1078 Real Estate Mortgage Investment Conduit lncome Tax Return Quarterly Notice to Residual Interest Holder of REMIC Taxable lncome or Net Loss Allocation Certificate of Alien Claiming Residence in the United States Annual Summary and Transmittal of US lnformation Returns Mortgage Interest Statement Education Loan Interest Statement Tuition Payment Statement lnformation Return for Acquisition or Abandonment of Secured Property Statement for Recipients of Proceeds From Real Estate Brokers and Barters Exchange Transactions. Cancellation of Debt BIN B

. . .
Form No.
Title
File Tax Source Class 5 5 5
MFT Code
Doc. Code 91 86 92
1099-DIV Statement for Recipients of Dividends and Distributions 1099-G Statement for Recipients of Certain Government Payments Statement for Recipients - Long term care and accelerated health benefits Statement for Recipients of Miscellaneous lncome Statement of Receipts of Medical Savings Account Statement for Recipients of Original Issue Discount Statement for Recipients of Taxable Distributions Received from Cooperatives Qualified Tuition Program Payments Statement for Recipients of Retirement Plans Statement for Recipients of Proceeds from Real Estate Transactions Computation of Foreign Tax Credit-Individual, Fiduciary or Nonresident Alien Individual Computation of Foreign Tax Credit-Corporations U S . Corporation Income Tax Return U.S. Short Form Corporation Tax Return BIN B
1099-INT Statement for Recipients of Interest Income 1099LTC 1099MlSC 1099MSA 109901D 1099PATR 1099-Q 1099-R 1099-S 1116 1118 1120 1120-A 1120SF 1120-F
U.S. lncome Tax Return for Designated Settlement B, Funds U.S. lncome Tax Return of Foreign Corporations BIN
112OFSC U.S. lncome Tax Return of a Foreign Sales Corpora- BIN tion (PSC Only) 1120-H US lncome Tax Return for Homeowner Associations B 1120-IC- Interest Charge Domestic International Sales CorDISC poration Return 1120sK1 1120L Shareholder's Share of Undistributed Taxable Income, Credits, Deductions, etc. U.S. Life lnsurance Company Income Tax Return BIN BIN B B
1120-ND Return for Nuclear Decommissioning Trusts and Certain Related Persons 1120PC 1120POL U.S. Property and Casualty lnsurance Company lncome Tax Return U.S. lncome Tax Return of Political Organization
Form .o. 1120 RElT
Title
MFT Code
Doc. Code
U.S. lncome Tax Return for Real Estate Investment B Trusts

B
1120RIC U S . lncome Tax Return for Regulated lnvestment Companies 1120-S 1120W 1120W (FY) 1120X 1122 U.S. Small Business Corporation lncome Tax Return Estimated Tax for Corporation Fiscal Year Corporation Estimated Tax Amended U.S. Corporation lncome Tax Return Authorization and Consent of Subsidiary Corporation to be Included in a Consolidated lncome Tax Return Application for Extension of Time for Payment of Tax Application for Change in Accounting Period Extension of Time for Payment of Taxes by a Corporation Expecting a net Loss Carry back Corporation Application for Tentative Refund Disbursing Center Notification of Undelivered Refund Checks Assessment Against Transferee of Fiduciary Statement of Person Claiming Refund Due a Deceased Taxpayer Notice of Adjustment (NMF) Notice of Adjustment Notice of Adjustment(Wage or Excise Tax) Export Exemption Certificate Advance Payment Record Contract Coverage Under Title II of the Social Security Act U.S. Departing Alien lncome Tax Statement Employee Business Expenses Unreimbursed Employee Business Expenses Sale or Exchange of Principal Residence Multiple Support Declaration Monthly Tax Return-Manufacturers of Cigarette Papers and Tubes Credit Transfer Voucher
BIN
3,*6
BIN
3,*6
1127 1128 1138 1139 1164PR 1296 1310 1331 1331B 1331C 1363 1962 2032 2063 2106 2106EZ 2119 2120 2137 2158
Form No.
Title Underpayment of Estimated lncome Tax by Individuals and Fiduciaries
MFT Code
Doc. Code
2210F
Underpayment of Estimated Taxes by Farmers and Fishermen Underpayment of Estimated lncome Tax by Corporation Dishonored Check Posting Voucher
2287(C) Advice of Dishonored Check 2290 Heavy Highway Vehicle Use Tax Form BIN
2290-EZ Heavy Highway Vehicle Use Tax Return for Filers With a Single Vehicle Application for Extension of Time for Filing U S . lncome Tax Return (IMF-1040, BMF-709 and 709A)(PSC only) Master File Entity Change 2363A Exempt Organization BMF Entity Change Account Adjustment Voucher
Regulated Investment Co.-Undistributed Capital Gains Tax Return Notice to Shareholder of Undistributed Long-Term Capital Gains Child and Dependent Care Expenses Election by Small Business Corporation Foreign Earned lncorne Foreign Earned Income Exclusion Prepayment Return-Tobacco Products Taxes TDAlTDl Transfer Employer Appointment of Agent Application for Additional Extension of Time to File IIB U S . Individual lncome Tax Return (IMF-1040, BMF709 and 709A) Appeals Division Action and Transmitted Memorandum Request for Trust Fund Recovery Penalty Assessment Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns BIN 3,6,9
Form 2848 2859 2859C (B) 2859C (1) 3115 3177 A/B/C
Title Power of Attorney and Declaration of Representative Request for Quick or Prompt Assessment Collection Request for BMF Quick or Prompt Assessment Collection Request for Quick or Prompt Assessment Application for Change in Accounting Method Notice of Action for Entry on Master File
MFT Code
Doc. Code
3206
Information Statement by United Kingdom Withholding Agents Paying Dividend from United States Corporations to Residents of the U.S. and Certain Treating Countries Payment Posting Voucher
3244
3244A 3245
Payment Posting Voucher-Examination Posting Voucher, Refund Check Cancellation or Repayment Notice of Non-Receipt of Tax Return Summary Transfer Voucher Assessment Adjustment Document Transaction List (Account Transfer In) Notice of Federal Tax Due Adjustment Request
3249 3258 3354 3413 3446 3465
3468 3491 3520 3520-A
Investment Credit Consumer Cooperative Exemption Application Annual Return to Report Transactions with Foreign Trusts and Receipt of Foreign Gifts Annual Return of Foreign Trust with U.S. Beneficiaries
Form No.
Title Prompt Assessment Billing Assembly Computation of Penalty for Failure to File Information Returns or Furnish Statements lncome from Controlled Foreign Corporation Unidentified Remittance Voucher
MFT Code
Doc. Code
Manual Refund Posting Voucher General Business Credit Miscellaneous Adjustment Voucher Request for Adjustment
Taxpayer Statement Regarding Refund Taxpayer SSN Validation Acknowledgment of Returned Refund Check and/or Savings Bond Payment Overdue Second Notice of Delinquent Tax Account (CP-502) N Computation of Credit for Federal Tax on Fuels Computation of Social Security Tax on Unreported Tip lncome Payment Tracer Request Exemption from Withholding of Tax lncome Effectively Connected with the Conduct of Business in U.S. Return Chargeout (IDRS) Recapture of Investment Credit Transcript Request
4338A 4356A 4356SP 4361
IMF lnformation or Certified Transcript Request Notice of Available Frozen Credit Notice of Available Frozen Credit Puerto Rico Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Application for Filing Information Returns on Magnetic Media BMF General Purpose CP Form

-.
Title Application for Approval of Master or Prototype Defined Contribution Plan Application for Approval of Master or Prototype Defined Benefit Plan Application for Approval of Master or Prototype Defined Contribution Plan Corporation Application for Quick Refund of Overpayment of Estimated Tax Request for Copy of Tax Form Request for Public Inspection or Copy of Exempt Organization Tax Form Depreciation and Amortization Schedule Exclusion of Income for Bona Fide Residents of American Samoa Bond Purchase Plan Approval Computation of Alternative Minimum Tax-Corporations and Fiduciaries Summary of Employment Tax Examination Examination Changes Federal Unemployment Tax Employment Tax Changes Report Casualties and Thefts Notification Refund Repayment Check not accepted by Bank Return of Certain Excise Taxes on Charities and Other Persons Under Chap. 41 and 42 of the IRC
MFT Code
DOC. Code
1,2,3,4, 5, 6 7 8 BIN 4,*6 5,*6 50,*66
Application for Extension of Time to File U.S. Estate BIN Tax Return andlor Pay Estate Tax Employee Moving Expense Information Currency Transaction Report Report of International Transport of Currency or Monetary Instruments Supplemental Schedule of Gains and Losses Request for Prompt Assessment under IR Code Section 6501(d) Farm Rental lncome and Expenses Request for Terminal Action Application for Automatic Extension of Time to File IIB U.S. Individual lncome Tax Return (IMF-1040, BMF709 AND 709A) Election to be Treated as a DISC
2,5,9
30,51
Form No. 4876-A 4881 4952 4970 4972 5074 5213
Title
MFT Code
Doc. Code
Election to be Treated as an Interest Charge DISC Chapter 42 Taxes - Disqualified Person Foundation Manager Investment Interest Expense Deduction Tax on Accumulation Distribution of Trusts Special 10-year Averaging Method Allocation of lndividual Income Tax to Guam or Commonwealth of the Northern Mariana Islands Election to Postpone Determination as to whether the Presumption that an Activity is Engaged in for Profit Applies Split-Interest Trust Information Return Application for Determination for Defined Benefit Plan Application for Determination for Collectively Bargained Plan lndividual Retirement Trust Account Application for Approval of Prototype lndividual Retirement Account BIN E
E
E E
5306SEP Application for Approval of Prototype Simplified Employee Pension (SEP) Short Form Application for Determination for Employee Benefit Plan Request for Change in Planrrrust Year Application for Determination of Employee Stock Ownership Plan (ESOP) Application for Determination Upon Termination
E E
E
Notice of Merger, Consolidation or Transfer of Plan E Liabilities Return for lndividual Retirement Arrangement Taxes A 11,12,2 1, 22,73 0,*6,4 1,2,3,4, 5, 6,7,8 1,2,3,4, 5, 6,7,8 74,*76 35.51 47
Return of Initial Excise Taxes Related to Employee Benefit Plans Examination Examined Closing Record Examination Non-Examined Closings
E/N/B
Request for lnformation From Federal Tax Records I Appellate Closing Record Corporate Report of Nondividend Distributions
2
1,2,3,4, 5, 6 7 3

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Form No. 54668 5471 5472 5473 5498 5498MSA 5500 5500CIR 5500EZ 5546 5558 5578 5588 5595 5596 5597 55978 5597C 5598 5599 5648 5649 5650 5695 5712 5713 5734 5754
Title Multiple Record of Disclosure lnformation Return With Respect to a Foreign Corporation lnformation Return of Foreign Owned Corporation Report of Acquisitions and Reportable Disposition in a Foreign Partnership lndividual Retirement Arrangement lnformation Individual Retirement Arrangement lnformation Medical Savings Accounts Annual ReturnIReport of Employee Benefit Plan (100 or more participants) ReturnIReport of Employee Benefit Plan Annual Return of One-Participant Pension Benefit Plan Examination Return Charge Out Application for Extension of Time to File Certain Employee Plan Returns
MFT Code
Doc. Code
Annual Certification of Racial Nondiscrimination for B Private Schools Exempt from Federal Tax EO NMF Request EO Update E. 0. Non-Examined Closing Record EO IMFIBMF Request EO Multiple IMFIBMF Request EO Record Retention Agreement Request EO Correction Request E. 0. Examined Closing Record EP Non-Master File Request EP Master File Request EP Examined Closing Record Residential Energy Credit Carryforward Election to be Treated as a Possessions Corporation Under Section 936 International Boycott Report Non-Master File Assessment Voucher Statement by Person(s) Receiving Gambling Winnings E

-
Form No.
Title
MFT Code
Doc. Code
Election/Revocation of Election by an Eligible Sec- B tion 501 (c) (3) Organization to Make Expenditures to Influence Legislation Request for IDRS Generated Refund
Examination Return Preparer Case Closing Doc EP Non-Examined Closings Work Opportunity Credit EP Update EP Correction Request Fee Deposit for Outer Continental Shelf Oil Quarterly Report of Fees Due On Oil Production Return of Excise Tax on Excess Contribution to Black Lung Benefit Trust Under Sec. 4953 Notice of Action for Entry on the Master File Distributable Benefits from Employee Pension Benefit Plans Claim for lncome Tax Return Preparers General Assistance Program Determination Gas Guzzler Tax At-Risk Limitations Certification of Youth Participating in a Qualified Cooperative Education Program CAWR Transaction Document CAWR Status Code Posting Document Annual lnformation Return of Windfall Profit Tax Alternative Minimum Tax Computation Installment Sale Income DIF Chargeout Request Short Form Application for Determination for Amendment of Employee Benefit Plan Credit for Alcohol Used as Fuel lnformation Return of Nontaxable Energy Grants or Subsidized Energy Financing Environmental Taxes Credit for Increasing Research Activities (or for claiming the orphan drug credit) Gains and Losses From Section 1256 Contracts and Straddles
N N N
E
(--
Form No.
Title IDRSiMaster Info Request Application for Automatic Extension of Time to File Corporation lncome Tax Return Corporate Qualified Stock Purchase Elections Employers Annual lnformation Return of Tip Income and Allocated Tips Transmittal of Employer's Annual lnformation Return of Tip lncome and Allocated Tips lnformation Return for Tax-Exempt Private Activity Bond Issues lnformation Return for Tax-Exempt Governmental Obligations
MFT Code
Doc. Code
B B
8038-GC Consolidated lnformation Return for Small TaxExempt Governmental Bond Issues, Leases and Installment Sales Issuer's lnformation Return for Qualified Mortgage Bonds (QMBs) Arbitrage Rebate or Penalty Notice of Inconsistent Treatment or Amended Return Federal Tax Deposit Coupon Federal Tax Deposit Coupon (Over-the-counter) Self-Assessed Penalties Return Exemption form Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual Application for Registration of a Tax Shelter Investors Reporting of Tax Shelter Registration Number Certification by Churches and Qualified Church Controlled Organizations Electing Exemption from Employer Social Security Taxes Disclosure Statement Computation and Assessment of Miscellaneous Penalties Election to be Treated as a FSC or as a Small FSC U.S. Withholding Tax Return for Disposition by Foreign Persons of U.S. Property Interests Seller-Foreign Person of U.S. Real Property Interest Application for Withholding Certificate

-
Form No. 8300
Title Report of Cash Payments over $1 0,000 Received in a Trade or Business Carry Forward Election of Unused Private Activity Bond Volume CAP Lender's lnformation Return for Mortgage Credit Certificates (MCCs) Issuer's Quarterly lnformation Return for Mortgage Credit Certificate Release of Claim to Exemption for Child of Divorced or Separated Parents Request for Verification of TIN Casino Currency Transaction Report lnjured Spouse Claim Injured Spouse Claim Worksheet Computation lnformation Return for Determination of Life Insurance Company Earnings Rate Under Section 809 Mortgage Interest Credit Computation of Interest Charge on DISC-Related Deferred Tax Liability U.S. Individual Income Tax Declaration for Electronic Filing U.S. Individual Income Tax Declaration for On-line Filing U.S. Partnership Declaration and Signature U.S. Partnership Declaration and Signature Assessment Adjustment Case Record PMF Entity Change Entry
MFT Code
Doc. Code
B B B
nla
N
I
8582
Passive Activity Loss Limitations
8582-CR Passive Activity Credit Limitations 8586 Low-Income Housing Credit Asset Acquisitions Statement lnformation Return for Federal Contracts Nondeductible IRA Contributions, IRA Basis, and Nontaxable IRA Distributions Low-Income Housing Credit Allocation Certification Annual Low-Income Housing Credit Agencies Report Recapture of Low-Income Housing Credit Return of Excise Tax on Undistributed income of Real Estate Investment Trusts
Form No.
Title
MFT Code
Doc. Code
8613
Return of Excise Tax on Undistributed lncome of Regulated lnvestment Companies Tax for Children Under Age 14 Who Have Investment lncome of More Than $1,200 Return by Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund Alternative Minimum Tax Fiduciaries Allocation of Individual lncome Tax to the Virgin Islands Low Income Housing Credit Disposition Bond
Interest Computation Under the Look-Back Method N for Completed Long-Term Contracts Annual Certification by Operator of a Residential Rental Project Exemption From Withholding on lnvestment lncome of Foreign Governments and International Organization Election to Have a Tax Year Other than a Required 6 Tax Year User Fee for Employee Plan Determination Letter User Fee for Exempt Organization Determination Letter Request Excise Tax of Greenmail Application for Automatic Extension of Time to File Return for a U.S. Partnership or for Certain Trusts lnformation on Fuel Inventories and Sales (Attachment to 720) Required Payment or Refund Under Section 7519 Excess Collections File Addition Excess Collections File Application Application for Additional Extension of Time to File Return for a U.S. Partnership or for Certain Trusts Credit for Prior Year Minimum Tax Annual Summary of Capital Construction Fund Activity Limit on Alternative Minimum Tax for Children Under Age 14 Annual Return for Partnership Withholding Tax (Section 1446) Foreign Partners Information Statement of Section 1446 Withholding Tax Computation of Communications Taxes BIN
N
Form No.
Title
MFT Code
Doc. Code
Computation of Certain Manufacturer and Retailers Excise Taxes Supplemental Medicare Premium Request for Extension of Time to File lnformation Returns Corporate Activity Loss and Credit Limitation lnformation Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations Partnership Withholding Tax Payment Parents Election to Report Child's Interest and Dividends Tax lnformation Authorization Address Change Request Low Income Housing Credit Agencies Report of Noncompliance Excise Taxes or Excess Inclusions of REMlC Resid- N ual Interest Entity Classification Election Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips Credit Contributions to Selected Community Development Corporations Claim for Refund of Excise Taxes(3rd party claim adjustments are processed to the MFT 02 account, ail other adjustments are processed to the appropriate excise tax account) Summary of Medical Savings Account Request for Innocent Spouse Relief (and Separation of Liability and Equitable Relief) Earned Income Credit Eligibility In-house Campus TIN Perfection Form 1040 Electronic Payment Voucher EPMF Plan Data Change Electronic Federal Tax Payment System Business Enrollment Form Electronic Federal Tax Payment System Individual Enrollment Form
Due Date of Returns

MFT Form Code No. 30 Type of Return Period Covered Due Date Statutory Period of Limitations
3 years after due date of return or 3 years after the IRS received date, whichever is later.
1040 lndividual lncome Calendar or Fiscal 3 112 mos. after 1040A Year end of taxable year 1040ES (Calendar year 1040PR April 15) 1040TEL 040EZ040PC 040PR U.S. Self-Employ- Calendar or fiscal 040SS ment IncomeTax year 3 112 mos. after end of taxable year (Calendar year April 15) for returns with wages subject to withholding; otherwise, 5 112 mos. after end of taxable year. Same as 1040
040C
U.S. Departing Alien lndividual lncome Individual Estimated Income Tax
Prior to Departure
Same as 1040
040ES
1st April 15 2nd June 15 3rd September 15 4th January 15 Doc code 72 (noneffectively connected income) 5 112 months after end of taxable year. Doc Code 73 (effectively connected income, or with effectively connected plus non-effectively connected income) 3 112 months after the end of taxable year. Same as 1040 Calendar or Fiscal Same as 1040 Year Same as 1040 3 years after due date of return or 3 years after the IRS received date, whichever is later.
1040NR U.S. Non-ResiCalendar or fiscal dent Alien Income year Tax Return
1040V 1O4OX 1041 1041s 1041A 1041PF 1041K1
Payment Voucher Amended Individual Return Fiduciary
1041ES Estimated Tax Payment Voucher
Same as 1040 ES
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& :
MFT Form Code No. 1041-A 1042 1042s
Type of Return Trust Accumulation
Period Covered Calendar or Fiscal Year
Due Date
Statutory Period of Limitations
Income Tax to be Annual paid at source
2 112 mos. after 3 years after due end of taxable year date of return or 3 years after the IRS receive date, whichever is later. 15 mos. after exact date of death or 9 mos. if DOD 1-1-71 or later.
3 years from due date of return or 3 years from the IRS receive date, whichever is later.
706 706 Estate NA
Estate
6 mos. after day of 3 years after due disposition date of return or 3 years from the IRS received date, whichever is later.
3 years after due Calendar or Fiscal 3 112 mos. after Year end of taxable year date of return or 3 years after the IRS received date, whichever is later.
Partnership
1120 Series 1120DISC
Corporation Income
Calendar or Fiscal 2 112 mos. after Year end of taxable year (Calendar YearMarch 15)
3 years after due date of return or 3 years after the IRS received date, whichever is later. 5112 months for 1120-F
94 1 Series
Employers Quarterly Tax Return
Quarterly
Last day of month following end of quarter (April 30, July 31, Oct. 31 & January 31)
3 years from April 15 of the following year for which the return was due or 3 years after the date the return was actually filed, whichever is later.
FUTA
Calendar Year
Last day of month following the end of the calendar year (January 31) Last day of month following the end of the calendar year (January 31)
943 943PR
Agricultural
Calendar Year
3 years from April 15 of the year following the year for which the return was due or 3 years after the IRS received date whichever is later.

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MFT Form Code No. 720
Type of Return
Period Covered
Due Date Last day of the first month following the end of the quarter (May 31, Aug 31, Nov 30, Feb 28) Last day of month following the end of the of quarter (April 30, July 31, October 31 & January 31) On or before the last day of February following the end of the calendar year Last day of the next month following the month first used in a given period. 3 112 mos. after end of taxable year (April 15) or 15th day of 2nd month following end of quarter. Last day of the month following the month in which the income is earned
Statutory Period of Limitations 3 years after due date of return or 3 years after the date return was actually filed, whichever is later. 3 years affer due date of return or 3 years after the date return was actually filed, whichever is later. 3 years after due date of return or 3 years after the IRS received date, whichever is later. 3 years from due date of return or 3 years from date IRS received date, whichever is later. 3 years from due date of return or 3 years from date return was actually filed, whichever is later. 3 years from due date of return or 3 years from date return was actually filed, whichever is later.
Excise (Abstracts Quarterly 19, 20, 22. 26, 27, 28, 50, 52, 56)
720
Excise (All other Abstracts)
Quarterly
Railroad Retirement
Calendar Year
2290
Highway Use
711 thru 6/30
709 709A
Gift
Calendar Year (effective 1-1-82) Quarterly (effective 1-1-71 thru 1231-81) Monthly
730
Wagering
Calendar or Fiscal 4 112 mos. after Year end of taxable year 9901 990EZ Return of Organization Exempt from Income under Section 501(c) of the IRC or Section 4947(a)(I) trust Information and Initial Excise Tax Return for Black Lung Benefit Trusts Calendar or Fiscal 4 112 months after Year end of taxable year
Calendar or Fiscal 4 112 months after Year end of taxable year
MFT Form Code No. 990-T
Type of Return (Trust)-U.S. address IRC 401 and 408
Period Covered
Due Date
Statutory Period of Limitations
Calendar or Fiscal 3 112 mos. after Year end of taxable year
990-T
(Trust and Corp.) Calendar or Fiscal 5 112 mos. after U.S. and Foreign Year end of taxable year IRC 501(c) (Farmer's Co-op) Calendar or Fiscal 8 112 mos. after Year end of taxable year. Excise Tax Calendar or Fiscal Year
990-C
4720 5227
Split-Interest Trust Calendar or Fiscal 3 112 mos. after end of taxable Year year. Pension Plans Calendar or Fiscal Last day of the 7th 3 years from due after the end of the date of return or 3 Plan Year years from IRS plan year. Initial Excise Tax received date, Varies depending whichever is later. Return for on type of excise Employee Benefit tax. Plans Calendar
4 112 mo. after end of taxable period.
74,76 5500 Series 5330
8752
Computation of Required Payment or Refund
945
Annual Return Of Calendar Withheld Federal Income Tax
Jan. 31
3 years from April 15 of the following year for which the return was due or 3 years after the date the return was actually filed, whichever is later.
8038-T 8038 8038-G 8038-GC
Bond Issues
Calendar
Extension Forms
Extension Forms Automatic Extension for Corporation Return Partnership or Certain Trusts Additional Extension For Individual Income Tax Extension For Partnership and Fiduciary Automatic Extension of Time to File Individual lncome Tax Extension of Time to File U.S. Tax Return Extension of Time to Pay Tax Extension of Time to File Certain Employee Plan Returns Automatic Extension of Time to File Return for U.S. Partnership or For Certain Trusts Extension of Time to File U.S. Estate Tax Return andlor Pay Estate Tax
Section 3.
Tax Return Information
Employee Disclosure Responsibilities

Employees may not access or disclose any tax return or information pertinent to a tax return related to their personal accounts, those of family, friends, or public figures. IRM 1.3, Disclosure of Official Information Handbook, states in part: Service employees may access returns and return information when there is a "need to know" the information for their tax administration duties. This is important in maintaining the confidentiality of information in the custody of the Service. Before disclosing returns or return information to other Service personnel, employees should satisfy themselves that the recipient has an official need for the information. A supervisor should be consulted if there is doubt that disclosures are proper.
Master File Returns

Delinquent returns of the type and periods listed below are processed under regular ADP Master File procedures in all regions. Form
CT- 1
First Valid Period Ending 03-31-1962 01-01-1961* All ADP All ADP All ADP All ADP 12-31-1961 12-37 -1980 03-3 1-1962 01-01-1961* 12-31-1961 12-31-1989 12-31-1961 03-31-1962 03-37 -1962 03-31-1 962
11C 706 706GS(D) 706GS(T) 706NA 709 709A 720 730 940 940-EZ 940PR 94 1 941 E 941PR 941SS 942 943
' Period Beginning
Any line marked with # is for official use only
Form
First Valid Period Ending
943PR 945 990 990C 990-EZ 990PF 990T 1040 1040A 1040,Sc H 1040EZ 1O4ONR 1040PR 1040PC 1O4ONR 1040SS 1040TEL 1041 1041A
12-31-1961 12-31-1994 12-31-1970 12-31-1961 12-31-1989 01-31-1970 12-31-1961 12-31-1962 12-31-1972 03-31-1995 12-31-1982 12-31-1962 12-31-1962 12-31-1992 12-31-1962 12-31-1962 12-31-1996 12-31-1961 12-31-1970
1041PF15227 01-31-1970 1041QFT 1042 1065 1066 1120 1120A 1120 FSC 1120F 1120SF 1120F 1120FSC 1120H 1120L 1120M 1120ND 1120PC 12-31-1998 12-31-1985 12-31-1961 12-31-1987 12-31-1961 12-31-1984 01-31-1985 12-31-1961 08-31-1984 12-31-1961 01-31-1985 0 1-31-1974 12-31-1961 12-31-1961 12-31-1984 01-31-1987
11201C-DISC 12-31-1961
' Period Beginning
Form
112OPOL 1120REIT 1120RIC 1120s-K1
1120s
First Valid Period Ending

12-31-1975 01-31-1987 01-31-1987 12-31-1961 12-31-1961 01-01-1961' 01-31-1970 08-31-1969 12-31-1975 12-37-1969 12-31-1975 12-37-1975 12-31-1980 12-31-1961 12-31-1996 12-31-1 996 12-31-1996 12-31-1996 12-37-1996 12-31-1996 12-31-1996 03-31-1991
2290 4720 5227 5329 5330 5500 5500C 5500R 7004 8038-T 8038-G 8038-GC 8609 8610 8693 8823 8752
* Period Beginning
Amended returns relative to the above periods and type, when received for periods prior to the original implementation date of the processing region, are manually processed in either the Area Office or Campus, depending on the date prescribed for transfer of manual processing operations to the Campus.
Processing Codes
These codes are applicable only to IMF returns and are entered by the examiners in the Returns Analysis Branch. (1) Code
0 1 2
Filing Status Codes (IMF) Filing Status (1040,1040A,1040EZ) Single, filing declaration of estimated income tax Single taxpayer. Married taxpayer filing joint return.

--
Code
Filing Status (1040,1040A,1040EZ) Married taxpayer filing a separate return and spouse is also filing a return (spouse exemption not claimed). Both must file using this status Unmarried Head of household. Widow(er) with dependent child. Married filing separate return and spouse is not required to file a return (spouse exemption is claimed). Married filing a joint Declaration of Estimated Income Tax.
Code
Filing Status (1040ES) One name in name line. Married filing a joint declaration of estimated income tax.
(2)
Exemption Codes (IMF)
Only one exemption will be allowed for each primary and secondary taxpayer. Therefore up to six positions will be coded on the input return, starting from the position representing "Children at Home". Master File output will continue to reflect values 1-4 in positions 1 and 2. Coding Pos. IMF Pos. Range Applicable to Primary Taxpayer (Regular, age 65 and over, or blind). Secondary Taxpayer (Regular, age 65 and over, or blind). Number of Exemptions for Children who live at home. Number of Exemptions for Children living at a different address due to divorce or separation. Number of Parents claimed as dependents. Number of Other Dependents. Taxpayer claims Earned Income Credit, and dependents living at home do not include sons or daughters (i.e. input position 1 equals 0). Overflow for Exemptions for Children living at home exceeding 9
(3)
AgelBlind Indicator
(Form 1040, line 33a; Form 1040A, line 18a)

Pos.
Range 0- 1 0- 1 0-1 0-1
Applicable To Primary Taxpayer 65 or over. Primary Taxpayer blind. Secondary Taxpayer 65 or over. Secondary Taxpayer blind.
2
3
4

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Computer Condition Codes

Note: (Also known as "Return Condition Codes")
Reference IRM 2.24.1, ADP Systems Code These are assigned by tax examiners or are computer generated. Computer programs for the processing and posting of tax returns data are based upon the recognition of these codes within a designated field in the appropriate tape record formats. Abbreviations sometimes used are BMF "B", EPMF "En,and IRAF "A". The IRAF condition codes require numeric input, but are posted with the alphabetic codes listed below. Presence of condition codes initiates action as explained on the following pages: Code o n Where Return Coded File Definition for Returns Using Processing (1) lndicates that a non-penalty Form 2220 was submitted with a Form 1120/990C/990T/990PF. Action Initiated (1) If precomputed penalty amount differs from computer calculated penalty by more than tolerance amount CP 234 will be generated.
Returns B Analysis Branch
Returns E Analysis Branch
(2) lndicates Number of Employ- (2) Bypasses Check for delinquent I s t quarter returns ees line blank (SC processing only Used when a 1988 short year return is filed and processed on a I 9 8 7 form (1) Used when a Form 5330 indicates the excise tax is due under 4978A. (2) Enter on Form 5500, 5500C, and 5500R when obvious and readily available information has been entered on the register from attachments to resolve edit failures before any correspondence is issued.
lndicates Schedule B (Form 5500) Bypasses check for Schedule 6. missing.
Code o n Where Return Coded
File Definition for Returns Using Processing (1) Form 1120/1120S/1120SF/ 1120FSCl- 1120RICl1120REITl 112OPCl1041I - 1065110661990Cl 990T. Taxpayer is electing out of the installment sales method (Form 6252) for sales made after October 19, 1980. (2) Form 941. Total Compensation field is significant but Social Security WagelMedicare fields are insignificant. (3) Form 706. Taxpayer has either referenced "Section 2201" or has written "Victims of Terrorist Relief Act 2001" on the return.
Action Initiated
Form 940 only: lndicates an unex- Generates Taxpayer Notice plained "exempt remuneration" requesting credit substantiation. was listed on taxpayer's return. Forms CT-1, 720, 941, 942, 943, 945 only: lndicates missing or inadequate explanation of an adjustment. Note: Used on 720 for periods 9312 and prior only. SecuredISu bstitute Return Bypass
Returns E Analysis Branch Returns A/B Analysis Branch Returns E Analysis Branch
Reasonable cause for waiver of Freezes computer generation of Failure to Pay Penalty. IRAF input: Failure to Pay Penalty on the 30. unpaid liability. lndicates a Form 5500 series return where filer began and ended his plan year on the first day of the month and the last day of the prior month has been edited as the plan year ending. Identifies a taxpayer who has indicated on hislher return that excess deposits are to be applied to next return (Forms 940, 940-EZ, 941, 943, 945,720 or 1042), or has failed to indicate whether excess should be applied to the next return. In the cycle the return posts, applies excess deposits to the same class of tax for the subsequent period.
File Definition for Returns Using Processing
Action Initiated
Returns BlAlE lndicates final return filed (applies Generated for 5500, 5500C, Analysis to all BMF returns except 706). 5500EZ when return meets the Branch IRAF input: 31 conditions that indicate a final return. Deletes Filing Requirements for the particular return. Returns BlElA lndicates an amended, corrected, Analysis supplemental, tentative, or revised Branch return. (Applies to all BMF returns except setting of freeze on Form 1065). IRAF input: 32. Posts remittance, if any, to module and freezes refund. Generates a DO Notice if original return does not post within 4 weeks for BMF or IRAF, return due date. TC 976 coded generated to replace "G" TC 150 on the BMF. EPMF: TC977 and sponsors entity information are posted to indicate an amended return has been filed Returns B Analysis Branch Returns B Analysis Branch Returns E Analysis Branch Returns B Analysis Branch Returns E Analysis Branch Returns B Analysis Branch Returns E Analysis Branch Non-Campus document with No action-info remittance deposited for the CamPUS Regulated futures contracts and No action-info tax straddles (Forms 1120, 1120S, 990C, 990T, 1065, 1041). lndicates an incomplete return. Penalty may be assessed. No action-info only.
only.
only.
Returns are not subject to or are to Bypass the FTD Penalty program be excluded from FTD penalty processing.Forms 720,940,941,943, 945,1042. lndicates a reinput return. Forms 5500, 5500C and 5500R No Action-info only.
Forms 1120 and 1120A (Identifies No action-info Interest Computations under the Look Back Method of completed Long Term Contracts (Form 8697) Identifies one participant Keogh and corporate filers on 5500C and 5500R - only used prior to 7/92 processing.
only.
Code o n Where Return Coded L
Action Initiated
(1) Rejected application for exten- (1) Posts 70041275818736 applicasion of time for filing 1120, 990C, tion and any remittance. 990T, 990PF, or 1041 return. (2) Posts the 70041275818736 (2) Denied application for extenapplication and any remittance. sion of time to file 11201s, 990C, 990T, 1065, 1041 or 1041S, 706, 706NA, 709, 720, 1065 or 1066 return. Late Correspondence SC generates a CCC "G"
Returns E Analysis Branch Returns Analysis Branch Returns Analysis Branch Returns Analysis Branch Returns Analysis Branch Error Correction/ Rejects Error Corr. Returns Analysis Branch Error Corr.
Indicates interest free adjustments for Forms 94119421943lCT-1 label as "misclassified Employees" across the top of the returns. Joint Committee Case sent to Examination Division (Form 1120 only). Used to indicate that reason for late filing has not been established. Freezes module from off-setting or refunding. Freeze is released upon posting of an Audit or DP Tax Adjustment. Upon Posting of TC 1501155, a transcript is generated for assessment of Delinquency Penalty.
Identifies a return for which a pre- Freezes affected Tax Module settlement manual refund was unless or until a TC 840 transacpaid. tion is posted. Used to indicate 1 day, or less than Generates the next consecutive 1 month return -When day of Plan month as the tax period on the tax Year Beginning Date does not module transcript. equal 01. (Form 5500, 5500-C and 5500-R). Accept input figures for Alternative Bypass check on Alternative MiniMinimum Tax on Form 1041. mum Tax and continue computation. DOL Failed Edit Checks Generated when a return is not perfected for a DOL item.
Forces Math Error Condition. indicates manual computation return with a math error (Forms 1041 (except 1120S), 706, and 709). lndicates 5500 returns referred from DOLIPWBA to IRS No action-info only
Returns Analysis Branch Returns Analysis Branch
Delinquent return with reasonable Invalid to input Delinquency pencause established or applicability alty. of FTF penalty not determined. IRAF input: 33

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Action Initiated
(1) Form 940 Bypasses Credit Elect processing. a) Prior to 1/1/83, indicates a missing "Tentative Credit" computation (Column 1-9) b) For tax periods 8512 and subsequent, applies to overpaid returns that do not specify application of the overpayment to the subsequent period (non-Credit Elect Returns). (2) Forms 941194219431- For tax periods 7712 or earlier, the code indicated a missing Schedule A condition. Prior to 1/1/83, the presence of this code caused issuance in certain cases of CP 1781879, (3) Forms 9411943 - For tax periods 8412 and subsequent, applies to overpaid returns that do not specify application of the overpayment to the subsequent period (non-Credit Elect returns.) (4) Form CT-1 - For tax periods 8512 and subsequent, applies to overpaid returns that do not specify application of the overpayment to the subsequent period (nonCredit Elect returns.) (5) Form 945 - For tax periods 9412 and subsequent, applies to overpaid returns that do not specify application of the overpayment to the subsequent period (nonCredit Elect returns.)
Returns E Analysis Branch Returns B Analysis Branch Returns B Analysis Branch Returns B Analysis Branch
Used to indicate short period return. Seasonal or Intermittent filer (valid on 941,941E, 941SS and 941PR)
Bypasses unpostable check on plan year ending and allows return to post.
No action-information only on Form 8271, Investor reporting of Tax Shelter Registration (valid on 1120, 1120S, 1120A, 1065, 1041, 1120, 1120S. 1120A, 1065, 1041, 990,99OC, 990PF, and 990T). 990,99OC, 990PF, 990T) Indicates the presence of Form 8271. (Valid on 1120, 1120S, 1120A, 1065, 1041, 990,99OC, 990PF, and 990T).
File Definition for Returns Using Processing Transaction unprocessable.
Action Initiated If possible, document is perfected and reinput; if necessary, document is eliminated. Transaction is written on the SC Controls Data Tape and printed on the Reject Register.
Returns B/A Analysis Branch
Essential information (EIN, spon- Letter 8007 will be generated sor name and address, plan number is not present and cannot be secured through research and no correspondence failures are present on 5500, 5500-C, 5500R and 5500EZ) Delinquent return with reasonable Does not generate $10 daily delincause established or applicability quency penalty. of FTF penalty not determined. IRAF input: 34 Reasonable cause is present for line items being blank on 5500, 5500-C, 5500R and 5500EZ
Returns B/A Analysis Branch Error Corrections/ Rejects Returns Analysis Branch
Change of Accounting Period on Form 700412758. Return cleared by Statute
Entity fiscal month changed to that on form 700412758. Bypasses statute checks on original input. Generates TC 540, turns on death indicator in the IRA Entity.
Returns B Analysis Branch Returns A Analysis Branch Returns A Analysis Branch Returns E Analysis Branch Returns B/A Analysis Branch & Error Corr. Error Correction/ Rejects Returns B Analysis Branch
Deceased Taxpayer IRAF input: 37
Indicates manual assessment may Generation of transcript suppresses TP notices. be needed. IRAF input: 35 EPMF Open Correspondence for required Information (data). Form 5500EZ only Accept tax return as submitted (Forms 1041, 1065, 1120 Series, 990, 990C, 990PF, 5329, 1041A, 4720,99OEZ, 2290, and 5227). Grants filing extension if Form 700412758. IRAF input: 36 Indicates that the filer is a 52-53 week filer on 5500, 5500-C, 5500R, 5500EZ Computer accepts, posts, and settles on return as submitted on the MF; changes accounting period if appropriate. Extends time for filing 1041 or 1120. Bypass UPC 812 check and change the plan year ending to that shown on the input return
720 return with amounts not identi- Generates taxpayer notice to subfied with abstract or category num- mit missing abstract or category bers. (Assigns temporary abstract numbers. No 80)

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File Definition for Returns Using Processing lndicates that Form 8824 is attached and Box A is checked. lndicates that Form 8824 is attached and Box B is checked. ldentifies taxpayers who should not receive credit interest. lndicates IRS prepared returns under IRS 6020(b) for Forms 720, 940,941,942,943,945 and CT-1; 2290, 11C, 730, 1041, 1042 and 1065. Established for Form 1120 to indicate the election of installment payments under the Bank Holding Company Tax Act of 1976; also indicates Tax Straddles (Forms 1120, 1041,990C and 990T). Campus programs generate a "Possession Tax Credit Indicator" of 1 on trans tape and then drop CCC 6. (Forms 1120/F/L/M/H/ POLIPC). Suppresses failure to file on correct media penalty on Forms 1065 (short records). ldentifies Reasonable Cause statement for failure to file or pay tax timely was considered and denied. (Do not use CCC "D" or " R ) . See IRM 3.11. I 6 6.4(e)
Action Initiated
Returns B Analysis Branch Returns B Analysis Branch Returns B Analysis Branch Returns B Analysis Branch
Reason- B able cause denied during return analysis. SUPB press computation of ES penalty and generation of CP234 Returns Analysis Branch
Identifies annualized income was computed by taxpayer or "waiver" was written in the bottom margin of page 1, F1120 or line 6a, box F2220. Also used for F1120-PC, F1120L and consolidated 1120C on which Section 847 deduction is indicated. See IRM 3.11 . I 6 6.4(f) lndicates the presence of LlCH Forms 8586, 8609, 8611 andlor 8693
IMF Computer Condition Codes

Note: (also known as "Return Condition Codes")
Reference IRM 2.24.1, ADP Systems Code Computer Condition Codes (CCC) are used to identify a special condition or computation for the computer which posts to the Master File. They are entered in the upper portion of the filing status area of Form 104011040A. Form 1040EZ; to the left of the wages line and in the lower left corner of the entity information box on Form 1040PC. When CCC "3" is entered, it must be first.
Code
Explanation Generated by Electronically Filed return QRP (Questionable Refund Project) processing which causes TC 150 to resequence 1 cycle unless CCC H is present. Tax Shelter Detection Team non-selected return. For CIGEN (at MCC) of Transaction Code 570 which freezes release of overpayment of account at the Master File. Edited by Exam on an original return secured after a Substitute For Return (SFR) has been filed in place of the return. Form 1040X showing one "yes" box checked for Presidential Election Campaign Fund. Form 1040X showing two "yes" boxes checked for Presidential Election Campaign Fund. Denial of Reasonable Cause for IDRS processing. Refund and only a single W2 that is altered, typed substituted or hand written attached. Secondary taxpayer deceased-Generate module for primary taxpayer.
Primary and secondary taxpayers deceased, generate and post TC 540, turn on 54 hold and update the filing requirement to 8. Taxpayer has computed tax liability of "ZERO". 1040NR with IRC 6114 Designates military personnel eligible for an Extension to File. Used to generate 8 month extension to file. Causes TC 460 Delete Filing requirements for taxpayers who are not deceased. To delete primary taxpayers filing requirements (at MCC). On a joint return, generates module for secondary taxpayer. Indicates final return. Return is tentative, amended, superseding. Generated by 1040 processing and causes the return to resequence for 3 cycles. NRA Spouse Refund on an overpaid decedent return is to be issued with the NAME-FIRST NAMESECOND lines interchanged on the refund check. Reasonable cause established by taxpayer for not paying the tax balance due. Suppresses FTP Penalty Generates TC 460 for two month extension in filing. Identifies a return for which a pre-settlement manual refund was paid; also ClGEN another code (at MCC) which freezes account from refunding. Generated estimated tax penalty suppressed. Taxpayer has met an exception on Form 221012210F or meets reasonable cause criteria.
L
I,
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Code
Explanation Delinquency cause is reasonable and acceptable; this code suppresses the CIGEN of delinquency penalty. lndicates a return processed through RPS. Generated at MF from an indicator on SCRS. lndicates no reply to correspondence and prevents generation of credit interest. lndicates SE income has been reduced by at least $100 or net earnings reduced below the minimum $400. (For an overpaid decedent return) Refund is to be issued to the NAME-SECOND LINE beneficiary or person or the state-side spouse (on joint return) of Armed Forces personnel or others serving overseas. lndicates that an invalid SSN has been researched and the account creating transaction should be allowed to create an account without unposting 176. For any circumstance or condition which may cause the computer determined TOTAL TAX to be different from the taxpayer determined tax despite no taxpayer error; or when used in conjunction with Code F, it can change the accounting period (at MCC). For generating (at MCC) Transaction Code 340, which restricts the computation of interest for both balance due or a refund return, and to identify certain combat zone taxpayers entitled to an automatic statutory extension of time for filing a return. Causes TC 500 to generate. Also note that Returns processing Code R also causes TC 500 to generate.
Returns Processing Codes (EPMF)

Code Explanation Generated when there are 4 or less Schedule A'S in the record and all have policy to1 from dates that match plan year beginninglend. Generated when End of Period Reformat lndicator contains "B", "M" or "R" and First Letter Date contains a date less than a determined date. Generated when Computer Condition Code C or J is present. Valid for Forms 5500, 5500-C and 5500-R. Generated to indicate a pure fringe benefit plan. Generated when Type Plan Entity lndicator contains F. Valid for 5500-C and 5500-R. Generated when Pension Features Code contains "D". Valid for Forms 5500, 5500C, and 5500R Generated when Total Income Amount and Net Income Amount contains zeroes unless Fringe Benefit Plan lndicator contains 1 or 4. Valid on Form 5500-R. Generated when lnvestment Arrangement Code = 1 and certain other conditions are present that indicate a master trust. Valid for Forms 5500, 5500-C only. Also, generated on the 5500 when lnvestment Arrangement Code contains a "Z" which indicates a 10312 investment entity. Generated when Type Pension Benefit lndicator contains 8, 9, or 0. Valid for 5500, 5500-C, 5500-R. Generated when Julian Date of Tax Period (and day of Tax Period if present) minus the Julian Date of Plan Year Beginning Date is less than 364 or Plan Year Beginning Date is Blank and Short Period Report lndicator contains 1. Valid for 5500, 5500-C, 5500-R and 5500-EZ. Generated for returns that have met the conditions required for final returns. Valid for 5500, 5500C and 5500R. (For actual conditions see IRM 3.12.22 13 and 3.12.260 4.4. (a) Generated when Computer Condition Code contains U. Valid on Form 5500, 5500-C, 5500-R, 5500EZ.
(b) Generated on Forms 5500-C and 5500-R when Total Participants Beginning of Year is greater than 120.
Generated when Plan Number equals 501-999, valid for 5500,5500-C, 5500-R.
*These codes do not print on MFTRA or IDRS Transcripts
Returns Processing Codes- Form 1040 (IMF)

Reference IRM 2.24.1, ADP Systems Code Returns Processing Codes (RPC) are used to identify a special condition or computation for the computer which does not post to the Master File.
They are entered on page 1, form 1040, 1040A, and 1040PC to the right of the total income line and to the right of box 5 of Form 1040EZ. Enter all codes in sequence found.
Code
Explanation
Forces computer to accept EIC amount. Forces computer to compute EIC to zero. Also edited when taxpayer indicates they do not want or qualify for EIC. Married filing separately taxpayer who does not enter any of the income items but claims benefits of community property and reports pro-rata share of community income as adjusted gross income. The Community income states are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. For TY 1998 and prior, Schedule D is missing. Master File generates a notice to the taxpayer. Edited by Code & Edit for TY1996 returns when EIC child is under one month old and SSN is not present, or Year of Birth is 1997 and "Died" is indicated. Edited by Code & Edit for TY1996and TY1997 returns when dependents have a "valid" reason for not providing an SSN. Forces Campus computer to bypass generation of the error code 118 check. Taxpayer notes the name of a National Disaster on hislher return. Taxpayer enters "Died" in the SSN area for a dependent or EIC child and a supporting birth certificate (or death certificate with a date of birth) is present. Total Tax exceeds 50% of AGI. Potential statute return cleared by Statutory Clearance Group. Tax return is blank (other than entity information) or contains all zeros or insignificant entries. Indicates Form 2555EZ is attached. Identifies non-employee compensation on Form 1040 or 1040A for Examination to assess self-employment tax liability. Primary taxpayer TIN invalid (not the same taxpayer as the person on the valid TIN) - do not allow primary taxpayer's personal exemption or EIC on the return. Indicates Form 21 06or 21 06-EZ is attached. Primary taxpayer TIN invalid, but is the same taxpayer that exists on the valid TIN (name changed without notifying SSA). CC IRCHG done to make taxpayer "IRS valid" and merge valid and invalid accounts. For tax years 1997 through 1995, "Former Yugoslavia a.k.a. Bosnia" is noted on the return. Taxpayer not subject to self-employment tax. Capital Gain Distribution is claimed on the Schedule D line of Form 1040. The taxpayer used the Schedule D worksheet to compute tax. Error code 193 bypass Edited by Code & Edit on Form 1040 and 1040A TY1999 return determined to be a computer generated paper return. 1O4ONR with Schedule SE attached.

.
Code
X
Explanation Indicates allowable withholding is present on Form 1040NR "LOOSE" Schedule H filed. Dummy 1040 is prepared Taxpayer not liable for Alternative Minimum Tax. Indicates an IRA conversion or contribution has been re-characterized (reversed).
Z
7
*These codes do not print on MFTRA or IDRS Transcripts.
Audit Codes-Form
1040 (IMF)
Reference IRM 2.24.1, ADP Systems Code Code Explanation lndicates a missing or incomplete Schedule C, D, E, F or Form 4797. Return identified for audit review because of non-cash contribution or cash contribution above a specified amount High Income Non-filer identified by Collection (a) Form 6926, 3520, 3520A, 2952, 3646, 5471 or 5713 is attached to the return. (b) Foreign Partnership (c) Foreign Trust Account Form 1116 in excess of $25,000 (a) Preparer identified by Compliance Division Criminal Investigation Staff (b) Refund Scheme ReturnlRefund Mill (a) Joint Committee Case # #
(b) Section 6501(d) or IR Code, Request for prompt audit or assessment. Also Schedule E, line 26 has a loss of $30,000 or more and no Form 8582 is attached. Form 1040NR filer occupation is entertainer or professional athlete Tax Preference Item Form 8082 attached to the return Form 8582 is present Form 5471 attached to the return Form 8862 is attached to return Returns reflecting income which may be subject to self-employment tax. Alternative Minimum Tax, depreciation other than straight line of $250,000 or more.
Audit Codes (BMF)

Reference IRM 4.1 (Corporation Returns) Code Explanation Partnership Issues International Miscellaneous Criteria Joint Committee Foreign Owned U.S. Corporation Foreign Bank Account Question Reserved Reserved Reserved
18
Employment Codes (BMF)
Employment Codes (EC) identify employers who are other than normal business employers.
EC
Numeric Equivalent (Internal Use Only)
Employer
Federal Employer Maritime Industry Credit Freeze on refunds and offset out for Form 941 pending receipt of supplemental return recording wages paid to employees at sea. Foreign Subsidiary having filed Form 2032 to extend SS coverage to certain employees of the subsidiary. State or Local Government Agency Non-profit organization exempt from FUTA (Form 9401940-EZ) withholding. (Sec. 501(C)(3)IRC) Form 8274 filed by church or church controlled organization to elect not to pay FlCA tax for their employees. State or local agency that has entered into a 218 agreement with SSA. Non-Profit Organization subject to FlCA Deletes employment codes.
Social Security Tax Rate Table (Formerly FICA)
Year Wage Employee Employer Limitation
Total Rate%
Year
Self-Employment Rate% On Income From
14.100 15,300 16,500 17,700 22,900 25,900 29,700 32,400 35,700 37,800 39,600 42,000 43,800 45,000 48,000 51,300 53,400 125,000 55,500 130,200 57,600 135,000 60,600 unlimited 61,200 unlimited 62,700 unlimited 65,400 unlimited 68,400 unlimited 72,600 unlimited
See IRM 21.7.2.4.9
11.7 11.7 11.7 12.1 12.26 12.26 13.3 13.4 13.4 13.7 14.1 14.3 14.3 15.02 15.02 15.3 12.4 2.9 12.4 2.9 12.4 2.9 12.4 2.9 12.4 2.9 12.4 2.9 12.4 2.9 12.4 2.9 12.4 2.9 12.4 12.4 12.4 12.4 12.4
1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 I988 1989 1990 1991 1991 1992 1992 1993 1993 1994 1994 1995 1995 1996 I996 1997 1997 I998 1998 1999 1999 2000 2001 2001 2002 2002
400 to 14,100 400 to 15,300 400 to 16,500 400 to 17,700 400 to 22,900 400 to 25,900 400 to 29,700 400 to 32,400 400 to 35,700 400 to 37,800 400 to 39,600 400 to 42,000 400 to 43,800 400 to 45,000 400 to 48,000 400 to 51,300 400 to 53,400 400 to 125,000 400 to 55,500 400 to 130,200 400 to 57,600 400 to 135,000 400 to 60,600 unlimited 400 to 61,200 unlimited 400 to 62,700 unlimited 400 to 65,400 unlimited 400 to 68,400 unlimited 400 to 72,600 unlimited 400 to See IRM 21.7.2.4.9 400 to 80,400 unlimited 400 to 84.900 unlimited
$80,400 unlimited $84,900 unlimited
Year
Wage Employee Employer Limitation Rate% Rate% unlimited
Total Rate%
Year
Self-Employment Rate% On Income From unlimited
*2000
1.45
1.45
2.9
2000
2.9
'Medicare hospital insurance (HI) has been separated for 1991 and afier.
FUTA Tax Rate Table

Federal Unemployment Tax-FUTA Year 1973 1974 1976 1977 1978 1979 1980 1981 1982 1983 1984 19852002 Number of Employees 1 or more 1 or more 1 or more 1 or more 1 or more 1 or more 1 or more Maxim urn Wages
1 or more 1 or more 1 or more 1 or more

1 or more
Section 4.
Document Locator Number
DLN Composition
(1) The document locator number (DLN) is a controlled number assigned to every return or document input through the ADP system. The fourteenth (last) digit is the year of processing and is assigned by the Campus computer at the time of the original input.
(2) The DLN is used to control, identify, and locate documents processed in the ADP system. (3) The DLN should not be confused with the tax account number, which consists of nine digits, for example: Social Security Number XXX-XX-XXXX (IMF. IRAF) IRS Individual Taxpayer Identification Number 9XX-(70-80)-XXXX (IMF) Employer Identification Number XX-XXXXXXX (BMF, EPMF) Note: A temporary SSN is sometimes assigned by the Campus. The first three digits (900-999) indicate the number is temporary. The 4th and 5th digits are the code of the Campus assigning the number. The last four digits are numbers assigned consecutively beginning with 0001. The printed format is TXXXXXXXXX* (The "T" Indicates a temporary SSN, and the asterisk (*) indicates the number is invalid.) (4) Returns and documents are blocked and filed by DLN.
(5) The format for a DLN is as follows:
FLC
Tax Class Doc Code Julian Date
Block Series
Serial #
List Yr
(a)
The first two digits of DLN is the File Location Code (or Campus Code). Generally, the Campus codes are used in the DLN; however, during heavy filing periods File Location Codes will also be used to handle overflow conditions and will not correspond to the actual tiling location. For Payer Master File (PMF) W3 Payer DLNs, the first two digits will be the first two positions of the Payer TIN (if non-numeric, a value of 69 is assigned).
(b) The third digit is the tax class. This identifies the type of tax each transaction involves.
Employee Plans Master file (EPMF) Withholding and Social Security Individual lncome Tax, Fiduciary lncome Tax, Partnership return Corporate lncome Tax, 990C, 990T,8038 Series, 8609, 8610 Excise Tax Information Return Processing (IRP), Estate and Gift Tax
NMF
CT-1 FUTA Mixed - Segregation by tax class not required.
The fourth and fifth digits are the document codes. These are shown in this book in Section L by form number. Certain document codes can be applicable to more than one type form or tax. The most frequently encountered are:
Subsequent payment input by the Campus Subsequent payment input by the Area Office Examination Adjustment PrompffManual/Quick Assessment Account Transfer In
DP Adjustment
Entity changes Form 3177
Note:
The sixth, seventh and eighth digits represent the control (Julian) date. This date could be the deposit date of remittance received with a return or payment documents. A Sunday date when numbering NR returns that week, a transfer date-transfer of credits, or the current date when not otherwise specified. The control date for IDRS and Remittance Processing System (RPS) input transactions is incremented by 400 to avoid duplicate DLNs. Subtract 400 to determine control date. When the blocking series for ELF returns has been depleted, the Julian Date may be incremented by 400 (400-766). (e) The ninth, tenth and eleventh digits represents the block number. Complete information can be found in I R i i 5.4 for Remittance Documents and IRM 3.10.72 for Non-remittance Documents for blocking series. See section 4.12 for Returns Processing Adjustment Blocking Series. For Payer Master File (PMF) W3 Payer DLNs, the ninth through thirteenth digits are used as a single five position sequence number ranging from 00000 through 99999 within unique FLC, Doc. Code (37,M. 39 or 40) and Julian day. The twelfth and thirteenth digits are the serial numbers. The maximum number of records within a block is I00 and they are serially numbered from 00 thru 99. The fourteenth digit is the last year digit o f the year the DLN was assigned. This digit is computer generated.
(t)
(g)

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(6)
The original DLN of the return is associated with Transaction Code 150. If there has been a Data Processing or Examination Adjustment which created a refile DLN, a letter X following the DLN will denote that the return is now filed under the refile DLN.
Campus and File Location Codes

Reference IRM 2.24.1 File Location Codes are the first and second digits of the DLN.
Campus
File Location Code 07, 58, 59, 65 08,01,02,03,04,05,06, 14, 16 09, 36, 37, 39, 41, 42, 43,45,46, 47,48 17, 26, 27, 31, 34, 35, 38 18, 71, 73, 74, 75 19, 11, 13, 22 28, 23, 25, 51, 52, 54, 55, 66, 78, 98 29, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 99 49, 56, 57, 61, 62, 63, 64 89, 33, 68, 77, 94, 95
Atlanta Campus Andover Campus Kansas City Campus Cincinnati Campus Austin Campus Brookhaven Campus Philadelphia Campus Ogden Campus Memphis Campus Fresno Campus
Restricted use of File Location Codes for Electronic Filing. Campuses should not use Electronic Filing Location Codes for numbering paper returns.
ANSC
14 (BMF) (beginning in 1991, Form 1065 Paper Parent Option only) 14 (IMF) (beginning in 1999) 16 (beginning in 1989, IMF and BMF Doc codes 19 and 35) 41 (in 1986, 1987, I988 only) (BMF)
ATS C AUSC BSC CSC FSC KCSC MSC OSC PSC
65 (IMF) 76 & 75 (IMF) 22 (IMF) 35 & 38 (IMF) 99 (IMF) 43 (IMF)
92 & 93 (IMF) 52 (BMF) (beginning in 1990, Form 1041 only)* 52 (IMF) (beginning in 1992, Form 9282 only)* 66 (BMF) (beginning in 1991, Form 1041 Puerto Rico)* 98 (BMF) (beginning in 1991, Form 1041 Other Foreign)*

-
TCC
64 & 72(BMFllMF)
*Doc code 36 Magnetic Media Only
Et'fective July 2000, the U.S. Department of Laboris Pension and Welfare Benefits Administration (PWBA) began processing 5500 series tilings using the ERISA Filing Acceptance System (EFAST). The following File Location Codes identify tilings processed by EFAST
FLC
DESCRIPTION Hand-print or machine-print filings Electronic filings
56 & 62 & 86
72 & 91 Amended filings that have been consolidated with the original filings
File Location Codes 54,86, and 91 have been used since July 2001; codes 56, 62, and 72 were used prior to July 200 1.
Individual Master File (IMF) Electronically Filed Returns General

( I ) Currently, IMF electronic retums are filed in five Campuses. Electronic retums can be identified by the unique Document Locator Number (DLN) assigned to each Campus as follows (the number is parentheses will be used when the maximum is reached for that processing day):
Andover Campus Austin Campus Cincinnati Campus Tennessee Computing Center Ogden Campus Returns Filed with F2555
16(14)
76(75) 38(35) 72(64)

93(92)
98 (International)
For example, DLN 382 11-I 10-036XX-4 would indicate an electronic return was filed at the Cincinnati Campus. Document Code 2 1 will be used before going to the second FLC for the Form 1040. Blocking Series for document Code 2 1 has been expanded to 000 through 999, document code 1 I has been expanded to 000 through 9 19 and 930 through 999. Only Telefile will continue to inflate the Julian Day by 400 when the maximum is 4 reached. . second FLC has been added for Telefile returns: CSC - 35; MSC - 64; OSC - 92. (2)
(3)
When an electronic return is printed, it is the original return unless it is stamped photocopy. An electronic return can be displayed in two different formats using two different prints. The graphic print is in the official 1040 format. The GEL print displays all the data contained on the electronic return, but is not in the official Form 1040 format.Both types of original returns are charged out to the requester and will remain so until it is renumbered or retiled. DO NOT DESTROY ORIGINAL ELECTRONIC RETURYS. NOTE: A photocopy of the return is not charged out.

t
(4)
IMF electronic return prints can be identified by the words "ELECTRONIC RETURN-DO NOT PROCESS" in the bottom margin of a graphics print and in the top margin of a GEL print. If a correction was made to the return, the word "shadow" will appear at the top right corner of the printed return.
Form 8453, U.S. Individual Income Tax Declaration for Electronic Filing Form 8453 is the signature document for an electronically filed return. It also serves as a transmittal for required documents that cannot be filed electronically, i.e., Forms W-2, 1099R, 2848, etc. A Form 8453 must be received for every return filed electronically. If the Campus does not have a signed Form 8453, the return is not considered filed and the taxpayer could face a failure to file penalty. Taxpayers do not need to file Form 8453 or Form 8453-OL if they sign their electronic return using a Personal Identification number (PIN). Form 845318453-OL and the electronic return will not have the same DLN. Forms 845318453-OL are processed using a Form 8453 DLN. The two digit File Location Code (FLC) will be the same as that for the Campus paper documents. The tax class will be "2" and the document code will be " 5 9 . Forms 845318453-OL can be identified as follows: Tax Class IDOC Code 259 Blocking Series 000-949 Processing Center ANSC, AUSC CSC, MSC, OSC Form 1040
Form 8453-OL, U.S. Individual Income Tax Declaration for On-Line Filing Form 8453-OL is the signature document for an electronically filed return through the OnLine Filing Program, and also serves as a transmittal for the non-electronic attachments. The Form 8453-OL authorizes direct deposits of refunds and identifies what information the Service is permitted to disclose to the on-line filing company. A Form 8453-OL must be received for every electronic return filed on-line. If the Campus does not have a signed Form 8453-OL, the return is not considered filed and the taxpayer can face a failure to file penalty. The taxpayer will use tax preparation software bought off-the-shelf to create an electronic income tax return using a personal computer with a modem. On-Line returns will be transmitted to IRS through the on-line filing company. The on-line filing company will transmit al on-line returns from taxpayers to the appropriate Campus within 24 hours; retrieve the taxpayer acknowledgment and provide the acceptance and rejection notification to the taxpayer. On-Line filing companies will translate IRS reject codes into language easy for.. taxpayers to understand and provide assistance in the correction process as a service to their clients.
A signature Form 8453-OL with appropriate W-2s and supporting documents will
be required from each taxpayer. The taxpayer is instructed to send the signature form and attachments directly to the appropriate Campus where the electronic return was accepted.
Requesting Electronically Filed IMF Returns and Forms 845318453-OL Electronically filed returns can be requested by using IDRS Command Codes (CCs) ELFRQ or ESTAB. CC ELFRQ can be accessed only by the Campus that processed the electronic return and the Form 8453, or by Campuses that are linked with an IDRS line to the Campus that processed them. The Electronic Filing Unit is required to fill print requests in the same priority order that is outlined in Files IRM 3.5.61 and Electronic Filing IRM 3.42.5 as follows: Special expedite requests (Appeals, court cases, PRP, congressional, etc.) Statistics of Income (SOI) Examination cases that are "L" coded Error resolution (ERS) rejects Unpostables Criminal Investigation Output review Examination requests on Form 5546 Internal notices (CP-36, CP-55) All other requests (oldest date first) Some requesters may not require the original electronic return but need a photocopy instead. If this is the case, annotate the Remarks area of the request "photocopy requested". When a request for both the electronic return and the Form 8453 is received in the Electronic Filing Unit, the requester will not automatically receive Form 8453. The return will be sent from the EFU and Form 8453 will be sent from Files after it's been pulled. If Form 8453 is required, it can be requested by: (a) (b) Entering IDRS CC ELFRQ with Action Code 2, or Notating "Please pull 8453" in the remarks section of IDRS CC ESTAB.

."
-',
(r
Refiling Electronic Returns

(1)
When the requester no longer needs the original electronic return (a hardcopy print is an original return unless stamped "PHOTOCOPY") it will be returned to the Electronic Filing Unit. NOTE: Photocopies of electronic returnslGEL prints should not be returned to EFU. They can be destroyed.
(2) When the original return is sent back to the Electronic Filing Unit, they will:
(a) Refile the return on the LAN system.
(b) Separate the hardcopy return from the Form 8453 andlor other attachments. (c) (d) Route Form 8453 to the Files Unit. Dispose of the hardcopy Form 1040 as classified waste.
(3) If an adjustment is made to the original return and the requester has used the return as a source document, it will have a renumbered DLN. A renumbered DLN can be identified by a Document Code 47 or 54 and one of the following blocking series:
(4)
If information on the original return is needed in the future, request the controlling DLN found on IDRS. When an adjustment is made to an electronic return without the original document, and the IRM instructs the adjustment document to be associated with the return, the tax examiner will use the appropriate refile blocking series. A CP-55 will be generated and forwarded to the EFU.
(5)
1040 On-Line Filing Program
Filing from home using a personal computer is a way for taxpayers to prepare and send their tax return to the IRS. Anyone who has a computer, modem and approved IRS tax preparation s o h a r e available a local computer retailers or through various on-line tiling companies' Internet websites may transmit their tax return to the IRS via an on-line filing company (On-Line service provider or transmitter). There is no charge made by the IRS. However, on-line filing companies (on-line service providers or transmitters) offering this service to taxpayers may charge a small fee for transmission. Taxpayers are required to send the signature document Form 8453-OL, "U.S. Individual Income Tax Declaration for On-Line Filing" with a copy of Form 8453-OL, "L.S. Individual Income Tax Declaration for On-Line Filing" with a copy of Form(s) W-2 and any other required statement or schedules to the IRS Campus where the return was accepted. In order to prevent potential fraud from the home tiler in the I040 On-Line Filing Program, Department of Treasury requires that an on-line company must not allow no more than five returns be filed from a home computer or e-mail address. .As stated in

-
the 1040 R c v c n ~ ~ c Procedure (08-5 I ), it requircs software developers to ensure that no more than live accepted returns are sent to the IRS.
The program features include: Accepts all of the individual returns and schedules that are available under e-filing; Provides IRS acknowledgment; more accurate return processing; uses commercial, state-of-the-art user-friendly software; provides direct deposit of refunds, allows early return filing with tax payment due by April 15th; and accommodates state participation in 1040 On-Line Filing Program. The Service is conducting various pilot programs which eliminate the requirement to file Form(s) 8453-OL and W-2 with the electronic return. The Service will provide eligible taxpayers special instructions on filing a valid electronic return without Form 8453-OL and other paper documents. Taxpayers who are not participants in these pilots must continue to comply with the Form 8453-OL requirements.
E-filing will now include a feature to enable electronic filers to authorize debit to their checking or savings account. Filers will also be able to elect to file early and to set a later date when a debit is automatically initiated for the balance due. The "Form Payment" record is a true document, as it has no paper for equivalent.
Form 8633 procedures for On-Line Filing (OLF) Applicants: Any on-line filing company that is interested in participating in the 1040 On-Line Filing program needs to check the box titled "ON-LINE-FILING." If the company has not participated in the 1040 On-Line Filing Program previously, the form will be marked as a new application, since they are requesting a new OLF EFIN, so they can participate in the OLF Program. If the OLF company previously participated in the On-Line Filing Program, and if there have been changes made since their last application was filed, the form will be marked as a revised application. The companies will complete the Form 8633 and mail the completed form and supporting documentation to the Andover Campus (ANSC). If the applicant is planning to file on-line returns with more than one Campus, a Form 8633 with the on-line filing box checked must be submitted for each Campus. ANSC will follow normal Form 8633 review procedures (e.g., checking for signatures, completeness) . Each application will be entered on the applicable Campus database for which the filer has indicated on their application that they will transmit to using the unique zip code for the business location. Each service database will be uploaded with the newly assigned unique OLF EFINs. Effective for 1999 filing season, OLF companies (new and current) will receive a "unique" FIN for OLF. A unique electronic filer identification number will be generated that begins with the following location codes: "10" ANSC, "21" AUSC, "32" CSC, "44" OSC and "53" TCC. The applicants data (ADB) will generate EFlNs that begin with the location codes identified when the associated ZIP code for the applicable Campus is input to the zip code field of the business address. The zip code table will be updated with the following zip codes - ANSC (OOOIO), AUSC (00021), CSC (00032), OSC (00044), and TCC (00053). A record of the OLF EFlNs assigned will be maintained at each Campus. Each Campus should block their EFlNs on their Form 8453 Problem Resolution Svstem (EPRS), so that letters are not generated to the OLF companies but rather to taxpayers.
EFTPS
Reference IRM 2.3 Chapter 70 The Electronic Federal Tax Payment System (EFTPS) is a system designed to utilize Electronic Funds Transfer (EFT) to pay all federal taxes. Use Command Code EFTPS to research payments on the EFTPS database. Reference IRM 2.3 Chapter 70. Depending on the information available, Command Code EFTPS may be used with any of three definers: Definer E - Research a specific EFT number Definer R - Research a specific Reference Number (not valid for bulk filers) Definer T - Research a specific TIN, payment date and amount
EFTPS DLN Masterfile Processing of an EFTPS transaction is the same as other payment processes. The DLN is a non-unique number assigned by the EFTPS and configured as follows: (a) (b) The first two digits is the File Location Code equal to 72. The third digit is the Tax Class. This identifies the type of tax each transaction involves. 0 = IRAF 1 = Withholding and Social Security 2 = Individual Income Tax 3 = Corporate Income Tax 4 = Excise Tax 5 = Estate and Gift Tax 7 = CT-1 8 = FUTA The 4th and 5th digits represents the Document Code - All EFTPS payments will be processed as a Revenue Receipt (Doc Code 19). The 6th, 7th and 8th digits are the Julian Date. The 9th through 13th digits are the Block and Serial Numbers, non-unique. The 12th and 13th digits represent the Serial Number. The maximum number of records within a block is 100, and they are usually numbered from 00-99.
(c)
(d) (e)
(f)
(g) The 14th digit is the last digit of the year the DLN is assigned Electronic Funds Transfer (EFT) Number Each payment transaction is assigned a 15-digit EFT number by the Financial Agent. The EFT number is used as the unique identifier to indicate that an electronic payment has been made. The EFT number is configured as follows:
. -.
(a)
The first digit is the Financial Agent Number (1 = AnexsysIBank One, 2 = Bank of America, 3 = Federal Payment Levy Program).
The second digit identifies the Payment Method as follows: (0 = IRS E-file (direct debit), 1 = ACH Credit, 2 = ACH Debit (EFTPS Direct), 3 = FedwireIETA, 4 = Fedline, 5 = Levy Debit, 6 = Credit Card, 7 = Telefile Payment (Direct Debit), 8 = Railroad Retirement Board (RRB) Link, 9 = Government (FEDTAX II or Federal Payment Levy Program). The third digit is the Combined Payment Indicator: 1 = First record of split taxpayer payment 2 = Split payment (not first or last) 3 = Last of split payment from taxpayer 4 = Multiple payment (2 or more ACH transactions combined into 1 record) 6 = Single debit 7 = First record of combined bulk filer payment 8 = Combined bulk filer payment (not 1st or last) 9 = Qualified intermediary or last record of combined bulk filer payment 0 = All other payments
The fourth, fifth, sixth and seventh digits represent the Julian Date. It is composed of the last digit of the year plus 001-366. If an overflow condition exists, 401-766 may be used. The eighth and ninth digits represent the Bulk Filer Number - If Combined Payment Indicator is 7, 8 or 9, these positions identify a specific bulk filer. Refer to IRM 21 or 3.17.277. The eighth or tenth through fifteenth digits represent the Serial Number which is a sequentially assigned unique number. Two additional leading digits to denote the Campus Code of processing (49 for Memphis) are assigned by TEP to make an EFT number of 17 positions for Master File and IDRS research.
Master File and Non Master File Tax Account Codes
Master File Tax Account Codes (MFT Codes) are required in each transaction to identify the specific module to which a transaction is to be posted. They are listed below with their corresponding tax class and document code.
M FT
Tax Class Entity Section Form 941PR, 941SS FICA 94 1 1120 720 942 1041 1041QFT/1041-N 2, 9 Tax Class 1 1 3 4 1 2
Doc. Codes Various Doc. Code 41 41 Various 20
00 BMF 01 01 02 03 04 05 05
42
44.36 39

--
17,19 66 65 65 60 11 40 38,39(mag tape) 43 25,66 54
8038,8038-G, 8038-GC,8038-T 3 and 8328 48 50 51
All
48,58 71 09 08 06
51
52 57 58 60 60 63
64
83 48,58 95 96 03 13 90 83 35
All
4
67 68 76 77 78 88
EPMF
29
59
Various
Tax Class
Form
Doc. Code

-.
74 75
EPMF
5300,5301,5303,5307,5310 4461,4461A,5310A
Form
0 06
Tax Class
53, 01, 03 61,62,72,73,06,60

Doc. Code
74
IRAF
5309, 5330, 5500, 5500C, 5500EZ and 5500R

Form
0
Tax Class
Various
Doc. Code
29
IMF
5329
Form
0
Tax Class
Various
Doc. Code
30,31
1 0 4 0 , lO4OA, 1040NR, 1040SS, 2 1040PR, 1040ES, 1040EZ, 1040T 8453 2 2 2

Tax Class
Various
55 56
NMF
8278 1099
Form
Doc. Code
03 07 08 12 14 17 17 18 19 20 21 22 23 24 25 26 28 29 31 32 33 34 35 36 36
6009 1066 8813,8804,8805 1042 8613 941, 8288 2749 942 943 1040, 5734 1041 1041PR 1120-DISC 957 958 959 CVPN 5329 1120s 1120 990C 990T 1065 1041 1041A
6 6 6 3 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6 6
68 60 29 48 22 41 41 42 43
10, 55, 56
44,46 33 69

-
5227 2438 44 45 46 50 52 52 52 53 53 53 54 56 57 NMF 59 66 990PF 720 5734 4720 706QDT,706A 7068 706NA 706A 706NA 706 709 990BL 6069
6 6
6 6
83 86 91
30
6 6 6 6
6 6
55 71 85 85 05 53 53 06 09 88 89
6 6 6 6 6
Tax Class
Form
5734 4720 990 8697 5811 CT- 1 CT-2 5500C 5500 5330 706GS(T) 706GS(D) 940 926 8612 2290 11 11C 730
Doc. Code
55 77 90 23 47 01 02 37,38
6 6 6 6
6
6 6 6
Reduce Unnecessary Filers (RUF) Program DL N
The Reduce Unnecessary Filers (RUF) program has been assigned two unique DLNs and two Master File filing requirements (MFR):
1. Pension withholding RUF only filers assigned DLN is 28263999000YYZ and MFR 17 where "999" equal to Pension RUF, "YY" is the tax return year and " Z is the year digit of the processing year 2. Regular RUF filers assigned DLN is 28263998000967 and MFR 16. where "998" equal to Regular RUF, "YY" is the tax return year and "Z" is the year digit of the processing year.
Master File Endorsement Data
Forms 1040 received in the Campuses with remittances that fully pay the tax liability are not processed until the refund returns are processed. If it is necessary to request a fully paid Form 1040 prior to completion of processing, check endorsement data found on the back of the check should be entered on Form 2275. The endorsement data, such as the deposit date, tax class code, document code, sequence number, and machine number, along with the amount of the check should be entered in block 9 of Form 2275 (Rev. 4-72), or on Form 4251(Return Chargeout-IDRS). Sometimes the endorsement is quite difficult to read from the back of the check. However, it is the only way full paid returns can be secured prior to the processing completion date. This endorsement data is also used to locate missing payments for payment tracing cases. Note: Deposit Sequence Number is encoded on the front of the check.
IDRS Sequence Number
As payments are posted directly and correctly to the IDRS system with command code PAYMT, a 13digit remittance sequence number is generated. The sequence number is stamped on the front of the remittance relating to the posted payment and posting vouchers. The sequence number is established as follows: (a) (b) (c) Julian date-3 digits-from input date from IDRS terminal from terminal from terminal
District Office-2 Area Office-2
digits-enerated digits-enerated
(d) Terminal Number-2 (e) Operator Number-I code Sequence number-3
digits-enerated digit-last
digit of employees number generated from entry
(f)
digits-existing
sequence number
The transaction DLN can be determined from this sequence number
Any line marked with # is for official use only . ._ -.*-..-- r I -
Residual Remittance Processing System (RRPS)

A Residual Remittance processing System (RRPS) is in place at all Campuses. The RRPS system is Y2K compliant, using Micron OEIKV terminals equipped with NT Windows software. The system processes paper vouchers and electronic vouchers and the remittances accompanying the vouchers. The vouchers and remittances are processed on a NDP 500 transport system from Unisys. The system processes IMF, BMF. IRAF. NMF, multiples, splits, and user fees transactions. The NDPSOO transport system requires two passes to complete processing each batch of work. The paper vouchers and remittances will be processed on the transport i Pass 1, an RPSlS Number will be printed on the back upper left corner on the voucher and the remittance. The RPSlD Number contains the batch number, sequence number and the date processed. All correction data is sent to an image correction operator who makes the necessary changes for the transaction to be perfected and ready for balancing the batch. The remittances only. (checks, money orders, etc.) are then processed through Pass 2 on the NDP transport system. In Pass 2 the remittance amount is encoded at the bottom right front of the remittance, the IRS audit trail is printed on the back of the remittance to the right of the RPSID Number. The audit trail consists of up to 56 numericlalpha and special characters. The audit trail contains the following fields:
4 digits
14 digits
Alpha - Name Control or Check Digits Numeric - DLN Numeric - Transaction Code Numeric - MFT Code Numeric - TIN Numeric - Tax Period Alpha - Split/Multiple Remittance Indicator (SIM) Numeric - Transaction Date (TD) NumericlSpecial Characters Accounting supplied information
3 digits
2 digits
9 digits
6 digits
1 digits
8 digits 9 digits
The system also stamps the U.S. Treasury endorsement on the back side of the remittance. The endorsement stamp contains the following information: Name of Financial Institution; City and State Location of Bank; IRS Campus Account Identification Number; DIR, IRS Center; City and State Location of Campus; For Credit to the U.S. Treasury; Financial Institution American Banking Association Number (ABA) The RRPS is an imaging system which archives the front of the vouchers and the front and back of the remittances (i.e.; checks, money orders, etc.). Using an image display terminal(s) you can access the archive system to view or print a copy of an electronic or paper voucher, or a remittance. the image of the voucher and remittance can be accessed by using the taxpayer's Name, SSN, DLN or RPSlD Number, to bring the image up on the display terminal(s).

----.-
3020141 34-20021 05-1 09190-0001 -EC Index Form RRPS ELECTRONIC PAYMENT VOUCHER Deposit Date: 20021 05 DLN: 18220-105000-00-2 RPSID: 109190 SEQl 0001
TIN: NNN-NN-NNNN
CD: HN
NC: 0000 TAX PERIOD: 020203 TRANSACTION DATE: 04152002 MFT: 30 PRIMARY CODE: 430 SECONDARY CODE: TERTIARY CODE: D PC: RESP: AMT: 140.01 AMT2: 0.00 AMT3: 0.00 FLC: 18 LC: 18 UFAMT: 0.00 Official Use Only TTYPE: 0 SJMICODE:
FUND ACCT: 000000000 MlCR AUX: 0000000000000000 MlCR RTN: 064000101 MICRACCT: 0000000006360339 MICRTRAN: 001359
Endorsement and Audit Trail BACK of REMITTANCE

Batch Date
IRS Audit Trail - Printed during pass two
I
A12345 789123451 3 21234 678912 Name Control DLN
+
12345678
' '
+
5 , 3T a q
56 1234 x 781234 789 Kmen, KAcct. Info (9NAS) k ay Date lnd. Code ( 1 A) Stamp Endorser Either Pass Period
\IN Trans
TSM Tracking Number printed during pass one.
Codes: (A) =Alpha Characters
(N) = Numeric
(S) = Special Character
= .(period)

-
Color Code for DLN

DLN list year can be determined by the color of the DLN as follows: Color Green Purple Red Black Blue DLN List Year 0 or 5 1 or6 2 or 7 3 or 8
4 or 9
Example 1995 or 2000 2001 or 1996 2002 or 1997 2003 or 1998 1994 or 1999
Note: The DLN color code is still in effect in those areas using the 13 digit numbering machine. In the areas using the new 14 digit numbering machine, the DLN color will always be black.
Refurns Processing Adjusfmenf Blocking Series

Campus processing of taxpayer accounts for adjustment purposes must use the following blocking series to indicate the nature of the adjustment. The return must be associated with the subsequently generated IDRS transaction record unless the blocking series is specified as non-refile DLN. A complete list of blocking series, including other than adjustments, can be found in IRM 3.10.72 and 2.24.1.

--
IMF
Description
Adjustments with original return unless specified otherwise below. Tax, Penalty, interest, or freeze release without original return. Reserved. Tax, Penalty, interest, or freeze release without original return. Tax, penalty, interest, or freeze release without original return. CP 55 generated. Not valid for MFTs 29 and 55. Expired balance write-offs (TC 5341535) Non-refile DLN. Forms 1040X processed by Document Perfection. FORM 1O4OX Disaster Claims Barred assessment. CP 55 generated. Valid for MFT 30 and 29. Reserved DATC, Non-refile DLN's Only Excise Tax Fuel Claims with Form 843. Preassessment Refund only. Disallowed claims with no filing requirements. Not valid for MFTs 29 and 55, Form 6249 claim with Form 843. Non-refile DLN. Preassessment refund only. Gasohol claim with Form 843. Non-refile DLN. Preassessment refund only. URP (Timely, full paid) Adjustments (CP-2000) Adjustments to Civil Penalty Modules. CP 55 generated for TC 290 blocked 530539 (except if the prior DLN is 59X) SFR Assessments (1st Notice) URP (Other than timely, full paid) adjustments (CP-2000) W-4 Civil Penalty Adjustments URP (Timely, full paid) adjustments (Statutory Notices) Reserved SFR Assessments (Statutory Notice) 90-Day Letter issued URP (Other than timely) adjustments (Statutory Notice) Sick Pay claims-Public Law 95-30. Substantiated Math Error Protest with a TC 576 on the module. Unsubstantiated Math Error Protest. Refile DLN - CP 55 is NOT generated. Adjustment to set math error deferred action on a module. Adjustment without original return to set math error deferred action on module (CP 55 generated) Technical Unit Adjustments Offer in Compromise Carryback Adjustments without original return (CP 55 generated). Carryback adjustments below tolerance without original return-no CP 55 generated. Carryback Adjustment with original return. (CP 55 not generated). Reserved
IMF 950-959 960-969
Description Carryback claim reassessments processed with TC 298 for statute imminent years. Penalty appeals indicator set. CP 55 generated. Refile DLN.Does not generate CP55 on a civil penalty module if prior control DLN is 59X. Penalty appeals indicator released. Refile DLN. Complete claim disallowance without original return (generates CP 55). Does not generate CP55 on a civil penalty module if prior control DLN is 59X. Complete claim disallowance with original return (does not generate CP 55).
IRA 000-099 500-599
Description All adjustments except those specified below. Non-refile DLN. Adjustments created by the Revenue Act of 1978 and Public Law 95-458. Non-refile DLN. MathematicallClerical Errors. Offers in Compromise. Penalty Appeals lndicator Set. Refile DLN. Penalty Appeals lndicator Released. Refile DLN.
BMF 000-049
Description Adjustments with the original return attached, except those with mathlclerical error adjustments, SC Technical adjustments, Offers in Compromise. Not valid for Forms 11C, 706, 709, 730. Same as above, except for Forms 2290 and 4638* only. Same as above, except for Forms 706 and 709 only. Forms 11 and 11B Same as above, except for Form 11-C only. Same as above, except for Form 730 only. Non-tax adjustments without the original return. Non-refile DLN. FTD penalty adjustment with CP 194 or CP 207. Refile DLN. FTD penalty CP 207 or CP 194 per processing 3.1 5.107. Non-refile DLN. Tax adjustments without the original return, including penalty, interest andlor freeze release adjustments. Non-refile DLN. When using this blocking series, no unpostable checks are made for prior examination or mathlclerical error because the original return has not been secured. Exercise caution when adjusting accounts using this blocking series. Tax, penalty, interest, or freeze release without original return. CP 155 generated. Valid for all MFTs except 06, 13, 36 and 67. Expired balance write-offs. (TC 5341535). Non-refile DLN. Forms 1120X processed in Returns Analysis. Forms 1120X processed by Document Perfection. Barred assessment. CP 155 generated. U.S.1U.K. Tax Treaty claims
4-20
BMF
Description Ottiger Bill, P.L. 94-563 Excise Tax Fuel Claims Forms 9401942 to report FICA and FUTA Taxes filed with Schedule H received with Form 1041. Disallowed claims with no filing requirements. Reserved WPT, From 6249 Claim with Form 843. Preassessment refund only. Gasohol claim with Form 843. Non-refile DLN. Preassessment refund only. Non-zero Certification, FUTA. Non-refile DLN. Zero FUTA Certification, FUTA. Non-refile DLN. Civil Penalty-No CP 155 generated-refile Civil Penalty-CP 155 generated-refile DLN.
399 400-439 400-439 440-449 450-479 480-489 490-499 500-509 510-519 520-529 530-539 540-549 550-559 600-619 620-629 630-639 650-659 660-669 670-679 680-689 690-699 700-739 740-769 770-779 780-789 790-799 800-809 850-859 860-869 870-879 880-889 890-899 900-999 900-909 910-919
DLN.
IRPISFR assessments. CAWR related adjustments (See IRM 4.19.4Non-refile DLN. CAWR Reconciliation Balancing).
Overstated Deposit Claimed. Non-refile DLN after cycle 198335. Category 8,Examination Criteria. Refile DLN. Category B, Examination Criteria. Non-refile DLN. Category B-Examination Category B-Examination Category B-Examination Category B-Examination Category B-Examination criteria criteria criteria criteria criteria
Substantiated Math Error with TC 420 in the module. Refile DLN. Unsubstantiated Math Error Protest. Refile DLN. Adjustment to set math error deferred action on module. Refile DLN. Adjustment without original return to set math error deferred action on module (CP 155 generated) Technical Unit adjustments. Offers in Compromise except for Forms I I * , 11-C, 706, 709, 730, 2290 and 4638*. Offers in Compromise Forms 2290 and 4638* only. Offers in Compromise Forms 706 and 709 only. Offers in Compromise Forms 11* and 11B* only. Offers in Compromise Form 11-C only. Offers in Compromise Form 730 only. Forms 1040NR. 1040EZ Tentative Carryback Adjustments without original return. (CP 155 generated). Carryback adjustments below tolerance without original return-No ated. Non-refile DLN. CP 155 gener-
4-21
BMF
Description Tentative Carryback Adjustment with original return. (No CP 155 generated.) Also use whenever a TCB adjustment requires a manual reinstatement from the Retention Register. ETAP Adjustment non-refile DLN. Reserved. Carryback reassessments for statute imminent years. CC Claim Reassessments processed with TC 298 for expired statute years. Penalty Appeals Indicator Set. Refile DLN. (CP155 generated) Penalty Appeals Indicator Released. Refile DLN. Complete claim Disallowance without original return (generates CP 155). Complete claim Disallowance with original return. No CP 155 generated. Historical use only-Forms 11 & 11B and 4638 are obsolete.
920-929
13
How to Identify the DLN of the Return
The ideal source for determining the DLN of the return is an up-to-date transcript of the account. However, you can usually rely on the DLN printed on a computer generated notice if it is no more than two or three weeks old.
When analyzing a transcript use the transaction codes, the "X" indicator denoting refile DLNs, and the document code and blocking series to decide where the original return is filed. Transaction Codes 150, 29X, 30X and 421 with 6XX blocking series, are the only codes involving returns. An "X" shown on the transcript to the far right of the DLN indicates that DLN is the refile DLN (or Control DLN) and the original return will ordinarily be found attached to that document. If an account has several DLNs with an "X" indicator, the last one on the transcript will be the refile DLN. If the DLN on a retention register has a "DM indicator then the return has been destroyed. There are some instances where you also need to look at the document code and blocking series of the DLN to determine whether or not the original return is attached. Document Code 47 identifies an Examination adjustment and is used for TC 30X. Document Code 54 identifies a data processing adjustment and is used for TC 29X; and Document Code 51 identifies transactions transferred into the Master File (for example, prompt or quick assessments). The following chart can serve as a guideline to help determine which refile DLNs will have original returns attached. Note: If the return cannot be located under a current refile DLN, research a Master File transcript or IDRS for a possible prior refile DLN. Request the return again using the prior refile DLN. Doc. Code Blocking Series Original Returns Associated
47 47
47
- .
100-199 200-299 600-699 760-769 780-789
No Return No ReturnlBRTVUIRTVUEIMACS print OriginalIELFlSFR CopylBRTVUlRTVUE Print No Return
47 47
4 - 22
Doc. Code 47 47 51 51 51 51 52 54 54 54 54 54 54 54 54 54 Blocking Series 790-799 900-999 000-099 100-159 160-199 850-899 Original Returns Associated Copy/BRTVU/RTVUE Print Copy of Return \Nithout Original With Original With Original (941M or 720M) With Original Without Original With Original Without Original-BMF With Original-BMF Without Original-BMF Without Original With Original Without Original Without Original Without Original-BMF With Original-BMF 54 54 54 54 54 With Original Reserved Without Original-BMF Without Original With Original-IMF Without Original-BMF 54 With Original--IMF With Original-BMF 54 With Original-IMF Without Original-BMF 54 54 With Original Without Original-BMF With Original-IMF 54 54 54 54 54 54 54 54 With Original-BMF Without Original-BMF With Original-IMF With Original With Original Without Original With Original Without Original
ALL
000-099 100-129 130-139 140-149 150-179 180-1 98 199 200-289 290-299
Doc. Code
54 54 54 54 54
73
Blocking Series
920-929 930-939 940-949 950-979 980-989 900-999
Original Returns Associated With Original Without Original-BMF Reserved With Original Without Original With Original
* Disposal Codes 07, 11, 12-appeals transfers
14
Forms 2275,4251, and 5546
Form 2275 is a two-part manually prepared document used for requesting returns. This document should only be used in emergency situations. Form 4251 is a two-part computer-printed charge-out document which results from the input of a document request into the Integrated Data Retrieval System (IDRS). Forms 5546, Examination Return Charge-out serves the same purpose as Form 4251
(,
15
Priorities
When a request is prepared, the requester must indicate if a photocopy is needed, otherwise the original return will be furnished. The following is a priority list to be used by the files area for pulling returns. Deviation from the list can be made, at the discretion of files management. (a) Special EXPEDITE Requests (examples: court cases, PRP, Criminal Investigation). (b) Daily requests for returns and documents not yet processed to good tape (examples: Error Correction, Rejects) (c) Daily requests for the Questionable Refund Detection Team
(d) Weekly (cyclic) requests 1. Statistics of Income 2. Refund and Notice Review 3. Unpostables 4. AIMS 5, Internal Notices (el Other requests.
16
(1)
Requesting Returns Through the lDRS

DLN KNOWN
Refer to IRM Handbook 102.3 Chapter 17 for proper input format and request codes. (2) DLN UNKNOWN
1
ESTABDOI 23-45-6789
2 3 4 5 6
082
EMPLOYEE NUMBER 30 1040 198912 BIRD
Line 1-CC ESTAB, Modifier "D" for document request, followed by document request code and TIN. The TIN must be entered. Request Codes: B- Entire Block C-Copy All E-Criminal Investigation F-Follow-UP I-Information (specify in narrative) K-Copy-see narrative not use unless so directed M, U, V-Resewed-Do 0-Original P-Copy, Page 1 R-Reimbursable Copy T-Recharge Document W-W-2 only Line 2-Partial DLN consisting of the following:
FLC
TAX CLASS
Valid SC or A 0
2-IMF 1-5, 7-9-BMF 6-NMF 0-IRAFIEPMF
Line 3-Employee Line 4-MFT Line %Tax
Number
and Form Number must be entered Period must be entered. Control
Line %Name

- -. -.
/"
(3) Alpha Filed

Form I -C I
List of Alpha Filed Documents:

Special Tax Return and Application for Registry-Wagering United States Tax Return (Before July 1973). United States Gift Tax Return. Claims (no DLN) U.S. lnformation Return by an Officer, Director, or U.S. Shareholder with respect to a Foreign Personal Holding Co. (Processed in PSC) U.S. Annual lnformation Return by an Officer or Director with respect to a Foreign Personal Holding Co. (Processed in PSC) U.S. Departing Alien lncome Tax Return Amended U.S. Individual lncome Tax Return (no DLN) Trust Accumulation of Charitable, etc., Amounts (Processed in PSC) U.S. Partnership Return of lncome Amended U S . Corporation lncome Tax Return (no DLN) Application for Change in Accounting Period Waiver Certificate to Elect Social Security Coverage (Ministers) U.S. Departing Alien lncome Tax Statement Sale or Exchange of Principal Residence Federal Use Tax Return on Highway Motor Vehicles (Before July 1973) Application to File 1120s Prior to January 1, 1975 (Loose) Statement to Support Exemption of Income Earned Abroad (Loose) Statement in Support of Deduction for Employees Pension, Profit Sharing, Trust or Annuity Plan if no return is filed Application for Change in Accounting Periods lnformation Statement by United Kingdom Withholding Agents Paying Dividends, from U.S. Corp, to Residents of the U.S. and certain Treaty Countries. (PSC) Consumer Cooperative Exemption Application Creation of Transfers to Certain Foreign Trusts Mailing List lnformation Campus Report of Large IMF TDAs Application for Exemption from Self-Employment by Clergymen Exemption for Self-Employment Tax (Public Official) Election is to be Treated as a DISC (Form 1120) Donee lnformation Return Non-deductible IRA Contributions, IRA Basis and Non-taxable IRA Distributions EPA Form 3300-3 Undelivered Returns (unsigned) VS-3 (Government of Netherlands Antilles)
706 709 843 957 958 1040C 1040X 1041A 1065 1120X 1128 2031 2063 2119 2290 2553 2555 2950 3115 3206 3491 3520 3975 4250 4361 441 5 4876 8282 8606
The following procedures using CC ESTAB, should be followed to request all Alpha filed returns. (See IRM Handbook 102.3 Chapter 17 for valid format entries and request codes.) 086 EMPLOYEE NUMBER (N) 12 1042 198912 HENR TP JOHN HENRY 392 HOWARD BURLINGTON, VT NMF
See previous example for explanation of lines 1 through 6. **To delete a request, input an "N" after the Employee Number on Line 3. The taxpayer's name, address and specific DLN, if known, must be entered in the Remarks Section. For NMF documents, enter the TIN in the remarks if known, and enter "NMF" in the remarks section. If the request is for a PRE-ADP document retained under a DLN other than the standard 14 digit DLN, enter in the Remarks Section: PRE-ADP DLN Chargeouts
(1)
Steps t o Take When Return is Charged Out Check the DLN for correctness. The most frequent problem is transposition of digits. Read the notations placed on the request by Files personnel. For example, a return may not be available because it is being processed under a different SSN or EIN, or the person who has the return may not be able to release it. From the data given determine when to resubmit the request. Check for a new refile DLN when chargeout information reflects a function responsible for making corrections to the taxpayer's account. Campus functions most likely to do so are Examination, Adjustments, Statute, and Technical. However, adjustments also may be made in Notice Review, Wage Correction, Special Processing functions, and some areas of Accounting. Returns that are charged to Campus returns processing functions, such as Unpostables, Rejects, or Error Correction, are usually corrected fairly quickly and returned to Files for refiling. Resubmit these requests within two weeks. In the event the return is charged-out and the requester has a lower priority than the person who has possession of the return, the form will be noted to show in the "Remarks" section as to who has the return and why it cannot be released. (See.11 Priorities this section and Section 1 page 1-1 for abbreviations.) Other possible notations follow below:
Blocking Missing (BNIF)-There is no block or block misfiled. Recheck for DLN error. CPs 36 and 36A-Duplicate filing. Return charged out. (IMF Notice) CPs 193 and 193A-Duplicate filing. Return charged out. (BMF Notice) CP 436-Duplicate filing. Return charged to Adjustment Section-RMF. CP ( ), Cycle 19 7411, or Date of Notices-Return was pulled for action in areas. such as Notice Review, Special Processing, Wage Correction, and Adjustments. No Record (NR)-Used by Research to indicate that there is no record of a particular transaction, usually a tax return, for a given taxpayer. IIS 8252-Microfilm Index and Settlement Registers were checked through Cycle 198252. NR I/S 8252 means no record of the desired information through Cycle 198252. AIR 8252-The microfilm Accounts Register was checked through Cycle 8252, and any information found is attached. NR AIR 8252 means no record of the desired information through Cycle 198252. NRA 8252-Noted only on requests received without a Social Security Number (SSN) or Employer Identification Number (EIN). The microfilm alpha register was checked and the taxpayers name is not listed. Per Block Sheet-This information is taken from Form D813 or 1332.
(2)
Employee Assignment Number (a) A ten digit number is assigned to every authorized terminal operator. All 10 numeric digits are required unless otherwise stated under a particular command code. (1) The first and second digits denote the Campus or File Location Code. (2) The third, fourth and fifth digits denote the organizational function. See below for valid IDRS organization codes. (3) The last five digits denote the individual Employee Number. (b) The valid IDRS Organization Codes follow. (1) The Organization Codes assigned in the Area offices are:
Not Used Archive Files Collection Division Collection cases monitored by the Special Procedures function (SPf) and the Collection Support function (CSf) Reserved Taxpayer Service Division Examination Division Reserved Employee PlansIExempt Organizations Criminal Investigation Division Miscellaneous Resources Management Adjustment Branch Reserved
Inspection Not Used Reserved Computer Servicesllnformation Systems Division Training District Counsel Appeals Problem Resolution Program Disclosure Officer National Office and SAT Personnel NOT USED (TeleTax)
17
Attachments to Returns
Many functions have items of correspondence, history files, etc., that need to be attached to returns when there is no need to examine the return involved. Only essential items should be attached since file space is very limited. (1) If the return has not posted to the Master File but the association of an attachment is deemed necessary the input of a TC 930 may be appropriate. See IRM 102.4.
(2) There are three restrictions to the use of TC 930.

(a) The TC 930 should not be input for a tax return after the return due date as extended unless it is known the return has not posted and should post in the near future. (b) Absolutely no TC 930s should be input more than 36 cycles after return due date as extended or if TC 59X has posted.
A TC 930 cannot post and should not be input more than one year in advance of the return due date.
(c)
(3) (4)
If IDRS is not available, a Form 3177 should be prepared in accordance with IRM 3.11.70. If the latest DLN is known, prepare necessary form, attach it to the front of the attachment item and route it to Campus Files.
(5) If the attachment must be associated with the return, state this in the remarks section of your input document.
(6) When Files receives the attachment form or push code notice (generated at the Master File when both the TC 930 and TC 150 have posted), they will associate the attachment with the return indicated. If the return is charged out, they will flag the attachment and leave it in the block to be associated when the return is refiled. There are three exceptions to the flag procedure. The push code notice shows "no record" of the return, the notices shows "not liable-TC 5901591 has posted" or the initiator has indicated that the item must be attached and the return is charged out, the attachment items will be returned to the initiator.
Section 5.
Background
Debtor Master File (DMF)
Reference IRM 21.4.6. Refund Offset IRC Sections 6402(c) and (d), require a taxpayer's overpayment to be applied to any outstanding non-tax child support or Federal agency debt prior to crediting an overpayment to a future tax or making a refund. The IRS has effected these offsets through the DMF Program since 1984. The Debt Collection Improvement Act of 1996 has authorized the Treasury's Financial Management Service (FMS) to combine the Tax Refund Offset Program with the Treasury Offset Program (TOP). Effective January 11, 1999, FMS began initiating refund offsets to outstanding child support or Federal agency debts. These offsets are referred to as TOP offsets.
TOP Offsets
The TOP offset posts as a TC898 with an offset trace number (OTN), an amount, and an XREF field if the offset is for a secondary spouse. TOP offsets occur and post after the IRS has certified a refund to FMS for payment but before FMS direct deposits or mails the refund check. There may be two TC 898's if the refund was issued in a joint name. A secondary SSN field has been added to the refund record sent to FMS to allow TOP to offset to a debt for either spouse on a joint return. An offset bypass indicator (BPI) field has also been added to allow IRS the ability to identify for FMS the eligibility of a refund for TOP offset. The TC 898 will not identify the agency(s) which received the offset. A TOP offset reduces the amount of the IRS refund by the amount of the TC 898 offset. Therefore, the amount of a refund certified by IRS to FMS for payment (TC8401846 amount) may not be the amount that is issued by FMS to the taxpayer. The taxpayer may receive less of a refund or none at all if the whole amount is offset. FMS will issue a TOP offset notice when a refund is reduced. If the refund is offset in part, the notice is issued at the time the remainder of the refund is direct deposited or is sent as an attachment with the paper check. If the refund is offset in full, a separate notice is sent with in the same time frames. The notice will inform the TP of the amount of the offset, the agency(s) receiving the offset, and the agency's address and phone number. IRS CP47 and CP149 notices of offset are obsolete. IRS will continue to process injured spouse claims, Forms 8379, filed against DMF offsets for 6 years from the date of offset. In addition, IRS will process these claims against offsets that occur under TOP within the same statute of limitations. However, unlike former DMF processing, claims filed with an original return will not freeze the overpayment, allowing a TOP offset to occur before the claim can be processed. A TC898 TOP offset is reversed by IRS with a TC 766 with the same OTN. It is reversed by FMS with a TC 899 with the same OTN.
TOP Offset Bypass lndicators

Effective 1/29/1999, a TOP offset Bypass Indicator (BPI) was be assigned to all manual and systemic refunds issued by IRS. The BPI is one digit indicator which identifies for FMS whether the refund is

.
eligible for offset by TOP. Certain BPl's also identify one spouse or the other on a joint refund as eligible for offset. This is required for injured spouse claim processing. A BPI can be systemically generated or input on CC RFUND when issuing a manual refund. BPI will be postedldisplayed along with the TC 8401846 on all output screens such as TXMOD, IMFOL, BMFOL and on MFTRA transcripts.
BPI 0 1
Validity IMF & BMF IMF IMF IMF & BMF IMF
Eligible for TOP Offset Refund eligible for TOP Offset Bypass TOP Offset for primary SSN debts. (Used when injured spouse is secondary filer) Bypass TOP Offset for secondary SSN debts. (Used when injured spouse is primary filer) Refund not eligible for TOP Offset Bypass TOP offset for all debts other than child support. Eligible for TOP offset for child support only. (Used on all refunds other than injured spouse when combat zone (-C) freeze is set). Bypass TOP offset for all primary SSN debts. Bypass TOP offset for all secondary SSN debts except child support. (Used when injured spouse is primary and combat zone (-C) freeze is set) Bypass TOP offset for all secondary SSN debts. Bypass TOP offset for all secondary SSN debts except child support. (Used when injured spouse is primary and combat zone (C) freeze is set)
IMF
IMF
On IMF, all refunds issued from MFT's 30 and 55 are fully eligible for TOP offset unless one of the BPl's is systemically generated on the refund or manually input. On BMF, all refunds issued from MFT's 02, 07, 10, 13, 34, 44, 52, 60, 63, 64, 77 and 78 unless BPI 3 is systemically generated on the refund or manually input. A BPI of 3 will be generated on all refunds both systemic and manual issued from MFT's other than those shown above. A BPI of 3 will also generate on all refunds issued from IRAF and on IMF and BMF non-master file accounts.
Debtor Master File Research

Effective 111111999, CC DMFOL is no longer available to research DMF offsets. Information about a DMF offset can be obtained from various sources. Use Command Codes (CC) MFTRA(G), IMFOL, BMFOL, ENMOD and TXMOD to identify the DMF transactions. CC MFTRA definer G, should be used to obtain a hardcopy transcript of prior year DMF offset information previously available on CC DMFOL. MFTRA(G) is the only source where the obligor's name, the original obligation amount, and the agency's address and phone number can be obtained.
<
The following is a list of the agencylsubagency codes that participated in the DMF:
Agency \ Subagency Codes Agency Code

01
Agency Office of Child Support Enforcement-AFDC All 50 States abbreviations. District of Columbia. Guam Puerto Rico Virgin Islands Office of Child Support Enforcement-Non-AFDC All 50 States Abbreviations District of Columbia Guam Puerto Rico Virgin Islands Department of Health and Human Services Health Resources and Service National Institute of Health Alcohol, Drug Abuse and Mental Health Administration Department of Veterans Affairs Loan Guaranteed Accounts
Subagency Code IMF BMF
VA Compensation and Pension Accounts Education Accounts Chapter 32 Benefits Chapter 32-903 Benefits Chapter 106 Benefits Chapter 30 Benefits VA Chapter 30 Education Accounts Representatives Benefits Medical Debts Department of Education All 50 State Abbreviations American Samoa
N. Marianas Islands

.- . .
A . , "
Agency \ Subagency Codes Agency Code Agency District of Columbia District of Columbia, 711 Accounts Guam Higher Education Assistance Nebraska II Northstar Pacific Islands Education Loan Puerto Rico Student Loan Marketing Texas CB, 948 Accounts Trust Territories United Student Aid Virgin Islands Education Accounts: FISL-Federal NDSL-National Insured Student Loan Direct Student Loan Subagency Code IMF BMF
Atlanta Region-FISL Atlanta Region-NDSL Chicago Region-FISL Chicago Region-NDSL San Francisco Region-FISL San Francisco Region-NDSL Small Business Administration Field Offices: Boston, MA New York, NY Bala Cynwyd, PA Atlanta, GA Chicago, IL Dallas, TX Kansas City, MO Denver, CO San Francisco, CA Seattle, WA Corporate Debts Department of Housing and Urban Development Departmental Claims Collection Rehabilitation Loan Program Single Family Deficiency Judgments

L-A
Agency \ Subagency Codes Agency Code Agency Subagency Code IMF BMF
SF Mortgage Insurance Premiums Overpayments Single Family Unsecured Debt Restitutions Vacant Lots Post Audit Reviews (SF) Reconveyances (SF) Title I Notes Title I Repurchases Single Family Delinquent Rents
U. S. Department of Agriculture
Commodity Credit Corporation National Finance Center FMHA Loans lnsurance Corporation
U. S. Department of Justice
All Individual Accounts All Business Accounts

Department of the Treasury
Mint-Washington, DC Mint-San Francisco of Investor Accounts Bonds Public Debt-Division Public Debt-Savings
Public Debt-Business Accounts Public Debt-Administrative Business Public Debt-Individual Fees Office of Administration
United States Air Force
Cleveland Center (DFAS-CL) Columbus, OH (DFAS-CO) Indianapolis Center (DFAS-IN) Kansas City, MO (DFAS-CO)
U.S. Army Community and Family Support Center
Office of Civilian Health and Medical Program of Uniformed Services U.S. Army Corps of Engineers Defense Mapping Agency Washington Headquarters Services National Security Agency

.. -.
Agency \ Subagency Codes Agency Code Agency Subagency Code BMF IMF
Defense Finance and Accounting Service-Columbus Center (Con- AC tract Debt) Uniformed Services University of Health Sciences All Other Accounts United States Army*** Non-Appropriated Funds-Europe Non-Appropriated Funds Department of Army Washington Headquarters Services Corp. of Engineers ***Merged with Agency 12 in PY93 Department o f the Navy*** All Accounts ***Merged with Agency 12 in PY93 Army and A i r Force Exchange Service Miscellaneous Debt Deferred Payment Plan Uniform Deferred Payment Plan Dishonored checks Credit Card Employee lndebtedness Other Rejected Credit Cards Home Layaway Program lndebtedness Insurance Program Rental Agreement lndebtedness Vendor Claims Freight Claims Concessionaire Claims Receivable Claims United States Marine Corps*** All Accounts ***Merged With Agency 12 in PY1993. Navy Resale and Services Support Office Marine Exchange Individual Debts Marine Exchange Corporate Debts Navy Exchange Individual Debts Navy Exchange Corporate Debts Office of Personnel Management All Accounts Peace Corps All Accounts AV AR
00
Agency \ Subagency Codes Agency Code Agency Department of Energy Washington Headquarters Office Albuquerque Operations Office Idaho Operations Office Nevada Operations Office Oak Ridge Operations Office San Francisco Operations Office Western Area Power Administration Alaska Power Administration Bonneville Power Administration Chicago Operations O f k e Federal Energy Regulatory Commission Morgantown Energy Technology Center Strategic Petroleum Office Pittsburgh Energy Tech. PETC Pittsburgh Naval Reactors Richland Operations Office Southeastern Power Administration Savannah River Operations Office Schenectady Naval Reactors Southwestern Power Administration NPR Casper NPR Elk Hills Corporate Debts Railroad Retirement Board Retirement Benefit Overpayments Unemployment Benefits Overpayments Sickness Benefits Overpayment Unemployment Benefits Overpayment Railroad Unemployment Contributions Reimbursement of Personal Injury Settlements Department of the Interior All Accounts Individual National Park Service-Individual National Park Service-Corporate Debts Debts Subagency Code IMF BMF
Office of Surface Mining Reclamation and Enforcement-Corporate Debts Other other Commercial Debts Department of State All Accounts Department Of Transportation

-4
Agency \ Subagency Codes Agency Code Agency Subagency Code BMF IMF
Federal Aviation Administration Headquarters Office of the Secretary of Transportation U.S. Coast Guard MLC PAC Federal Highway Administration FAA Eastern Region FAA Southwest Region FAA Central Region FAA Western-Pacific Region FAA Alaskan Region FAA Technical Center FAA Southern Region FAA Aeronautical Center USCG Headquarters USCG Finance Center USCG Military Pay Center USCG National Pollution Funds Center Federal Railroad Administration National Highway Transportation Safety Administration Federal Transit Administration St. Lawrence Seaway Development Center Research & Special Programs Administration Volpe National Transportation System Center Maritime Administration Office of the Inspector General
E O EI E2 E5 FA FB FC
FD
FE FF FG FH GA GD GB GC RR NH TA SL RS TS MA IG
****Effective PY 1991, Dept. of Transportation (DOT) subagencies are identified under Agency Code 24. For PY 1990, DOT debts were identified under Agency Code 07, Dept. of Housing and Urban Development. DOT debt activity for PY 1990 will show agency code 07.
25 Federal Emergency Management Agency
National Preparedness Programs Federal Insurance Administration State and Local Programs and Support Office of NETC Operations Office of Financial Management FEMA Region I (Boston) FEMA Region II (New York) FEMA Region Ill (Philadelphia) FEMA Region IV (Atlanta) FEMA Region V (Chicago) FEMA Region VI (Dallas) FEMA Region VII (Kansas City) FEMA Region Vlll (Denver)
Agency \ Subagency Codes Agency Code Agency Subagency Code IMF BMF
FEMA Region IX (San Francisco) FEMA Region X (Seattle) Response and Recovery Directorate U.S. Fire Administration US Fire Administration
U.S. CUSTOMS SERVICE
R9 R O
C9 C0 CC CD
Duty Taxes Debit Vouchers Notes Fines and Penalties Payroll Travel Corporate Duty Corporate Vouchers Corporate Promissory Notes Corporate Fines, Penalties and Forfeitures
Social Security Administration
Northeastern Program Campus (OASI) Northeastern Program Campus (Dl) Mid-Atlantic Program Campus (OASI) Mid-Atlantic Program Campus (Dl) Southeastern Program Campus (OASI) Southeastern Program Campus (Dl) Great Lakes Program Campus (OASI) Great Lakes Program Campus (Dl) Western Program Campus (OASI) Western Program Campus (Dl) Mid-American Program Campus (OASI) Mid-American Program Campus (Dl) Office of Disability and lnternational Operations (Disability) (Dl) Office of Disability and International Operations (International) (OASI)
Food and Consumer Service
A1 A2 B1 B2 C1 C2 D1 D2 El E2 F1 F2 G2 H1
Office of Disability and lnternational Operations (Disability) (OASI) G I
Office of Disability and lnternational Operations (International) (Dl) H2 All 50 state abbreviations Corporate Debts Guam Puerto Rico Virgin Islands District of Columbia
Reserved
Agency \ Subagency Codes Agency Code Agency Secret Service All Accounts lndividual Debts Corporate Debts National Science Foundation National Technical Information Service Patent and Trademark Office Minority Business Development Agency Economic Development Administration National Telecommunications Information Adm. U.S. Department of Commerce Office of the Secretary National Oceanic and Atmospheric Adm. International Trade Administration Bureau of Export Administration Economics and Statistics Administration Bureau of the Census Bureau of Economic Analysis United States Travel and Tourism Adrn. Technology Administration National Institute of Standards and Technology Financial Management Service Vendor Overpayments Employee Overpayments Financial Center Payments Bank Debts Debt Collection (Individual) Debt Collection (Corporate) Environmental Protection Agency lndividual Debts Corporate Debts Superfund-Individual Superfund-Corporate Individual Debts Corporate Debts Health Care Financing Administration Medicare Trust Fund (Individual Debts) Medicare Trust Fund (Corporate Debts) U.S. Agency for International Development lndividual Debts Debts Debts Subagency Code IMF BMF
General Services Administration
Agency \ Subagency Codes Agency Code Agency Corporate Debts U.S. Department of Labor lndividual Debts Corporate Debts Employment and Training Administration (ETA) Employment Standards Administration (Black Lung) Employment Standards Administration (FECA) Employment Standards Administration (Wage & Loan) Occupational Safety & Health Administration (OSHA) Bureau of Labor Statistics Ass't Sect. for Administration & Management (OASAM) Pension & Welfare Benefits Administration (PWBA) Mine Safety & Health Administration (MSHA) Office of the Chief Financial Officer (OCFO) U.S. Postal Service lndividual Debts Corporate Debts USDA Rural Development lndividual Debts Corporate Debts USDA National Finance Center lndividual Debts Corporate Debts USDA Risk Management lndividual Debts Corporate Debts Federal Communications Commission lndividual Debts Corporate Debts National Labor Relations Board lndividual Debts Corporate Debts Equal Employment Opportunity Commission lndividual Debts Corporate Debts Securities and Exchange Commission lndividual Debts Corporate Debts Pension Benefits Guaranty Corporation lndividual Debts Corporate Debts Subagency Code IMF BMF

.-..--L.,
Agency \ Subagency Codes Agency Code

61
Agency U.S. Information Agency Individual Debts Corporate Debts Marine Corps MWRSPTACT Collections on Return Check Debts Collection on Home Layaway Debts
TOP & DMF Source and Reason Codes

Source Code 7 has been reserved exclusively for TOP and DMF adjustments. It must be input with Reason Codes 86.87, 89, 90 and 91. Source Code 7 results in the following statement on the notice: "We reversed all or part of the tax refund amount we credited to an outstanding child support, Federal, or State debt because ..." Reason Codes 86, 87, 89, 90 and 9lcornplete the statement by indicating specific DMFrrOP adjustments. They are valid only with source code 0 or 7. 86 - an Injured Spouse claim was filed. The spouse not responsible for the debt claimed hislher share of the joint tax refund. Tax law requires that we honor the injured spouse claim.
87 - we have corrected an error found when processing your return.
89 - the offset violated the automatic stay of bankruptcy. 90 -the offset resulted from a payment specifically intended for an outstanding IRS debt.
91 - of revisions on your amended tax return, filed by April 15 of the tax year it was due. Note: DMFnOP source and reason codes may not be used in combination with any other IMF source and reason codes.
C'.
Section 6.
Initiating and Monitoring Refund Check Tracing Action
Background
Taxpayers who claim an IRS refund check was stolen, not received, lost, or destroyed must complete Form 3911, Taxpayer Statement Regarding Refund Check. This form is processed by Campus refund inquiry function. IRM 3.17.79. Refund Transactions, provide specific instructions.
Command Code "CHKCL"
Reference IRM 21.4.1 After verifying the information on Form 3911, the refund inquiry function initiates tracing action on the check using command code (CC) "CHKCL". This action generates a request for "stop payment" on the check to the Financial Management Service (FMS). (A review of Treasury programs resulted in FMS, a separate agency, assuming sole responsibility for processing claims for lost or stolen refund checks.) Following input of CC "CHKCL", all cases must be monitored to ensure the proper actions take place to resolve the refund inquiry. Although no transaction code will show on the module, disposition and status codes will generatelupdate in the activity portion of the control base history. These codes can assist other functional areas and area office personnel when monitoring refund inquiry cases and in responding to taxpayer inquiries.
Note: Do not input CC CHKCL if a TC 898(s), TOP offset with the same transaction date as the TC 840/846, posted for the full amount of the refund you are tracing. Inform the TP that a TOP offset occurred and that if an offset notice was not received, they must contact the FMS Help Desk to determine the status of the partial payment.
Disposition Codes
The first event to be monitored is receipt of a stop pay disposition code. Disposition codes are generated andlor updated by the computer and will indicate whether the stop pay was accepted. If the check is still outstanding, FMS will stop payment and issue the credit back to IRS for subsequent to manual refund to the taxpayer. If the check was negotiated (paid), a photocopy of the check will generally follow or additional action will be necessary.
Note: Asterisked (') codes below indicate a single digit code followed by a blank.
Disposition Code
01
04
Definition Claim processed by RFC (acknowledgment) Previously processed. TC740 or 841 should post within 6 weeks. Previous claim. No payment issued or unprocessed claim.
06 07
r
--
'b:__
-7-
Any line marked with # is for official use only -. - - .- - - ------
Disposition Code 10
Definition Invalid "CHKCL" - Stop Reason Code. Invalid "CHKCL" - Amount Difference. Invalid "CHKCL" - Claim Submitted Too Early. Duplicate claim submitted. Photocopy request processed by RFC on date shown. TOP Offset - initial disposition code indicating that a TOP offset was associated with the particular refund. Subsequent disposition code to follow. TOP Full Refund Offset - Indicates that the particular refund was offset in full TOP Partial Refund Offset - indicates that the particular refund was partially offset. The amount that was offset will appear in the secondary amount field. FMS will determine the status of the partial payment.
Status Codes
Status codes are input manually by refund inquiry employees using CC ACTON. This enables them to act on cases needing follow-up action by utilizing IDRS Aged Case Listings. Once the disposition code is available, the case is monitored for status update. The "action required", shown below, is for refund inquiry purposes only. The timeframe for each is the average number of days which will elapse before the action is complete. These codes and explanations are not all-inclusive and are only briefly explained. Complete explanations are available in IRM 3.17.79. Status Code ExplanationlAction Required Check paid-photocopy and claim to follow/Monitor for package. Check paid-photocopy to follow1Monitor for copy. Check paid-certified photocopy to follow1Monitor for copy. Check paid-status only requested1Deny claim. Check paid-photocopy and claim to follow1Monitor for package. Check paid-claim submitted after limited payability cutoff date for check claim to follow/Monitor for package. Payment declined due to alteration of check-photocopy and claim to follow1 30 Monitor for package. Rejected-RFC to correct/Monitor-reinput after 30 days 30 Check paid-no further information available-modified claim form to taxpayer1 Deny claim. Limited payability-mass cancellation (check negotiation attempted after 6 months of issue)/Allow claim. Check outstanding-cancelled credit will be returned to IRS via magnetic tape to MCCIMonitor for TC8411740. Check outstanding-third party photocopy requestlAllow claim. Check outstanding-status only requested1Allow claim. Rejected-previous claim resulted in issuance of substitute checkIReinput code "J". 30 Days Timeframe
21
Status Code
ExplanationlAction Required Rejected-unacceptable use of stop reason codeIReinput or contact User Support function. Rejected-duplicate stoplPrepare FMS 3864 Rejected-stop reason code "J" used and no substitute check was issuedl Contact FMS. Replacement check issued as a result of non-receipt of claim and original check subsequently cashed. Non-receipt code other than "El See" IRM 3.17.79. Same as 65 except non-receipt code "En/See IRM 3.17.79 Payment referred to FMS department (DCC).lContact FMS.
Days Timeframe 21
-
21 21
Regional Financial Centers.

Financial Center Austin P.O. Box 149058 Austin, TX 78714-9058 Birmingham P.O. Box 2451 Birmingham, AL 35021-2451 Chicago P.O. Box 8670 Chicago, IL 60680-8670 Kansas City P.O. Box 3329 Kansas City, KS 66103-0329 Philadelphia P.O. Box 8676 Philadelphia, PA 19101-8676 San Francisco P.O. Box 3858 San Francisco, CA 94119-3858 Washington P.O. Box 2229 Washington, DC 2001 3-2229 Check Symbols and Campus Sewed Office No. 2200-221 9 220 Austin
Atlanta Memphis Cincinnati Kansas City Kansas City
Andover Brookhaven Philadelphia Ogden Fresno
A/C International Philadelphia
Initiating and Monitoring Manual Refunds

It is imperative that initiators closely monitor manual refunds. Duplicate andlor erroneous refunds are caused because initiators failed to monitor accounts weekly to intercept any computer-generated subsequent transactions (e.g., PN TC 846). Offices responsible for causing erroneous refunds will receive feedback from the Center Director.

-
Procedures for preparing manual refund posting documents appear in IRM 3.17.79, Refund Transactions.
Verify Account & Research Outstanding Liabilities

Research the records of accounts (outstanding balances for which a taxpayer (filing joint or single) may be liable if they filed a joint return in a prior year). Use CC INOLE to check for any cross-reference TIN'S. Specific instructions for preparing manual refund documentation appears in IRM 3.17.79
Exceptions
Debit modules must be satisfied prior to issuing refunds except in the following cases: Do not transfer money to accounts in installment status 14 Do not transfer money to a module containing a freeze condition which would prevent the computer from offsetting, unless you are transferring a misapplied payment (e.g. V-, -V, -Z, etc.)
Research Prior to Issuing Manual Refunds

Research CC IMFOLIBMFOL and TXMOD the day a manual refund is processed to verify that a duplicate refund (TC 846 or PV TC 840) will not be issued. CC IMFOL indicates the Campus where the account is being monitored. Universal IDRS can be researched to verify that a refund is not also being issued by another Campus.
lnput Hold and Action Codes

Use Hold Code 1 , 2 or 4, as applicable, on adjustments to accounts where manual refunds are issued to prevent erroneous refunds and notices. lnput Action Code and TC 971, as applicable. Do not close control base.
Monitoring the Taxpayer's Account for Posted TC 840

The account must be monitored by the initiator until the TC 840 posts on Master File. Do this monitoring Monday-Wednesday of each week. If during monitoring a computer-generated (TC 846) or pending refund posts to the account, initiate necessary action to stop the refund (CC NOREF) or call Notice Review in the center (refer to IRM 21.5.1).
Closing the Control Base

It may take between 4-6 weeks for the manual refund (TC 840) to post if processed on Form 3753, Manual Refund Posting Voucher. Once the TC 840 posts to the account, close the control base. Initiators of manual refunds must take all actions needed to prevent erroneous refunds.

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Section 7.
Background
Automated Non Master File
The processing ofNon Master File accounts has existed for several years, At one time the processing ofNMF accounts consisted of manually posting account activity onto a Unit Ledger Card. This process was changed in 1991 with the introduction of the Automated Non Master File (ANMF) system. The ANMF system is a stand alone data base which contains all open, closed and archived Non Master File (NIMF)accounts processed at each submission processing center. Unlike the Master File, where all assessments for the same tax period are posted to one account, a NMF account is established for each assessment. Therefore, the NMF taxpayer may have several accounts for the same tax period (IRC 6201). The tax account data which is stored on the ANMF system, currently resides on a Sun E 15K platform located at Tennessee Computing Center (TCC). Accessing data on a particular ANMF database for research purposes is accomplished by utilizing a password. There are seven basic conditions which require NMF processing: (I) (2) Large Dollar Accounts - Accounts which have balances too large for the Master File to process. Overflow Accounts - Accounts which have an excessive amount of transactions for the Master File to systemically process. New Legislation - Accounts which require immediate tax law implementation, but time does not permit for extensive modifications to the Master File. Immediate Legal Assessments - Accounts which require immediate (24 hours) legal assessments when the Master File would be too slow to post the assessments. Reversal of Erroneous Abatements - Accounts which require reversal of erroneous abatements when the statue for assessment (ASED) has expired. Form 5500 (IMFT 74) - Provide means for processing Form 5500 delinquent penalties. Child Support Cases - Child Support cases where collection of payments have been ordered by state courts but have fallen into arrears.
(3)
(4)
(5)
(6)
(7)
.As
o f Jannary 2003, there are approximately 110,000 open NMF accounts nationwide.
Research Capabilities
On [DRS - Command Code REkIRQ with definer "A" may be used as a research tool to identify all open VlF .~nd M F accounts esiablished at one or more campus sites (REMRQ with definer "N" forjust NMF accounts). h T h t response from the IDKS screen will probide the user the campus location of the MF or NbIF account. It nlll no1 p r o l ~ d e account ~nt'ormation. tas
h y line marked with # is for official use only

-.
All NMF Notices now have Toll Free Numbers
In keeping with our commitment to IRS' Mission statement, all NMF Notices include 1-888-829-7434 as a Toll Free Number for taxpayers to inquire a b o ~their notice. Upon dialing the Toll Free Number, the call is directed ~t to the appropriate campus based on the taxpayer's area code.
Account Specialist
The NMF Account Specialist provides technical assistance on complex Non-Master File issues and individual accounts and performs similar work as that found in the majority of non-supervisory positions assigned to the unit. Complete details are available in IRM 3.17.46.14.
NMF Customer Service Representative (CSR)

There are Customer Service Representatives (CSR) at each center designated to respond to NMF taxpayers calling the Toll Free Number. CSRs access the ANMF system to review the taxpayer's account and reply accordingly. Procedures in handling NMF accounts are incorporated into the Customer Service IRM 2 1.
Area Office Liaison

The Area Office Liaison serves as a Point of Contact (POC) for the Submission Processing Center's NMF Account Specialist, CSRs and Area Office personnel who require technical expertise in resolving complex NMFaccounts.
Flashing "N" Indicator

When a user is researching Command Code ENMOD, SUMRY or TXMOD on IMF or BMF, and there is an out of area NMF account, a Flashing ''W'will be displayed at the bottom of the IDRS screen identifying the center where the account resides.
User Friendly Transcript

A -'Taxpayer Friendly" transcript can now be requested on NMF. This transcript should be sent to the taxpayer in lieu of a hand written tax account. (For more details see I R i i 3.17.46.0).
Pocket Vest Guide

Pocket Vest Guide Document 10978 is available through your local SID Site. It contains a MF to NMF Conversion chart, Pending Transcription Identification Codes, frequently used Toll Free Numbers, Abstracts, Doc Codes. MFTs. True Tax Class and several other Miscellaneous Job Aids.
NMF Web Site

A web site is available on the Intranet, which contains important N M F information. Here are the main links
found within the site:

( 1)
Home Page - NMF background information
( 3 ) Latest News - Latest NMF news
(3)
(4)
NMF Training - Training material (Area Office Liaison, NMF, etc.) Contacts - NMF contacts (BMF Revenue & NMF Section Office, NMF Managers & Database Administrators, Area Office Liaison, Account Specialists and Local Customer Service Numbers)
( 5 ) NlMF FAQ - Frequently asked NMF questions
Visit the site at: http://www.hq.irs.gov/bmfppg/about~revenue~and~nmf.htm
Business Operating Division (BOD) Codes and Client Codes

In October 2000, the ANMF database was updated with the respective BOD Codes (BODC) from the Master File accounts as indicated below. Originators are responsible for annotating the BODC on all documentation for processing to NMF.
MF
LMF BMF BMF EPMF
BOD Wage & Investment Small Business & Self Employed (TIC 150 is < $10,000,000.00) Large & Mid-Sized Business (TIC 150 is > $10,000,000.00) Tax Exempt & Government Entities
BODC
WI SB
Each Business Operating Division is responsible for assigning the BODCC to the taxpayer's account. The purpose of these codes is to further categorize thre taxpayer's acount within the BOD.
Child Support
The ANMF system provides a means for assessing, collecting and reporting of Full Collection Child Support payments. State Child Support Enforcement Agencies provide the Secretary of Health and Human Services (HHS) with information of certain individuals (obligors) who are in arrearage o f at least $750.00. HHS will cenify and forward the case to IRS for collection activity. (For more details see IRM 3.17.46.0).
Transaction Codes
Listed are the transaction codes used within the ANMF system. Almost all ofthe transaction codes used on the M m e r File are applicable on the Non Master File. However, there are some distinct differences. (D = Debit, = Credit. * = Transaction codes must be converted for NMF processing)
1 L--
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8%.

-
If T C must be converted to post to the IIMF - T C below

01 1 013
M F T C Code
DIC
Remarks
EIN, SSN Change Name Change Address Change Location and/or Zip Change Spouse SSN Change Loc Code Change Tax Assessment Return Entity Created by TC 150 Manually Computed Delinquency Penalty Abate Delinquency Penalty
0 14 0 15 X-ref field only on ANMF 03 0 150 150 160 16 1 170 17 1 180 18 1 190
ES Tax Penalty
Abate ES Tax Penalty Deposit Penalty (FTD) Abate Deposit Penalty (FTD) Manually Assessed Interest Transferred in (See TC 370) Abate Assessed Interest Transferred in Identification Number Penalty Abate TC 200 Manual Daily Delinquency Penalty Abate TC 2341238 Generated Daily Delinquency Penalty Abate Daily Delinquency Penalty Miscellaneous Penalty Abate Miscellaneous Penalty Form 1065 - Missing Information Failure to Pay Tax Penalty manual) Abate FTP Tax Penalty (Manual) FTP Tax Penalty
If T C must be converted to post to the IMF - T C below
MF T C Code
DIC
Remarks
Abate FTP Tax Penalty Bad Check Penalty Abate Bad Check Penalty
Generated Bad Check Penalty Abatement of Bad Check Penalty Additional Tax Assessment Abate Prior Tax Assessment Adjusts T C 295 or 305 Tax decrease with int. Date Additional Assess with Int. Date Abate Prior Tax with lnt. Date Examination Tax Assessment Abate Prior Tax Assessment Examination Adjust T C 305 o r 295 Exam tax decrease with Int. Date Additional Tax Assess with lnt. Date Abate T C 308 Penalty - Failure to Report Income from Tips Abate TC 3 10 Fraud Penalty Abate Fraud Penalty Interest Assessment Abate Assessment Interest Restrict Interest Assessment Restricted Interest Abatement Negligence Penalty Abate Negligence Penalty Fees and Collection Costs Abate Fees and Collection Costs NIA 607 Account Transfer-in (shows on MF only) Overpayment cleared manually under S 1.OO Statue Expiration Clearance to Zero Balance and Removal 389 400
I f T C must be converted to post to the IMF - T C below
Reversal o f Statute Expiration Account Transfer-out FIF T C Code Remarks
Account Re-Transferred-in Estimated Tax Declaration TP Claim Pending Reversal of TP Claim Pending

- .--
Reversal of Tnspayer Claim Pending Offer-in Compromise Pending Offer-in Compromise Rejected Offer-in Compromise Withdrawn Correction of TC 480 Military Deferment TC 500 Error Correction IRS Litigation Reverse IRS Litigation TC 520 Error Correction Collateral Pending Reverse T C 524 Uncollectible Account Reverse TC 530 Correction of TC530 Processed in Error Expired Balance Write-off Reversal of TC 534 Reversal of Uncollectible Status Collection Statute Extension Indicates Federal Tax Lien Filed Reverses TC 582 Small Debit Cleared Small Debit Cleared Collection Statute Expiration cleared Reverse CSED cleared Payment received with return Bad Check Returned Reverse Payment with return Advanced Payment Reverse Advanced Payment Advanced Payment Error FTD Credit If TC must be converted to post to the IMF - TC below
MF TC Code
Remarks
Invalid FTD Error FTD Credit Estimated Payment Dishonored Error on Estimated Payment Subsequent Payment

---
Bad Ck-subsequent payment Correction of 670 Processed in Error Credit for Treasury Bond Reversed TC 678 Designated Interest Payment Bad Check Interest payment Correction of 680 Processed in Error Designated Penalty Payment Bad Check Designated Penalty TC 690 Error Correction Designated Payment of Fees and Collection Costs Reverses TC 694 Credit Applied Reverse TC 706 TC 700 Error Correction Overpayment Applied From Another Tax Module Credit Elect Overpayment Applied TC 710 or 716 Error Correction Credit Elect Overpayment Applied Refund Payment Bad Check Refund Repayment TC 720 Error Correction Overpayment Credit Interest Applied Reverse TC 736 Manually Correction of TC 730 Processed in Error Interest Overpayment Applied Undelivered Refund Check Deposited Correction of TC 740 Processed in Error
If T C must be converted to post to the IMF - T C below
MF T C Code
Remarks
Overpayment Interest from IMF Substantiated Payment Correction of TC 760 Processed in Error Eamed Income Credit Eamed Income Credit Reversal Refundable Credit Allowance Reverses TC 768

-
Earned income Credit lnterest Due Taxpayer TC 770 or 776 Int. Reversal TC 770 or 776 Error Correction Interest Due on Overpayment Reversal Interest Due Taxpayer Master File Account Compromise Defaulted Account Compromise TC 780 Error Correction Manual Overpayment from IMF TC 790 or 796 Error Correction Overpayment Credit from IMF Credit for Withheld Taxes and Excess FICA Withholding Credits Reversed Credit Transferred Reverses TC 826 Reverses TC 820 CR Transfer Releases 130 Frz Overpayment Transferred Credit Elect Transferred TC 830 or 836 Correction Credit Elect Transferred Refund Prior to Settlement Cancelled Refund Deposited Refund Deletion Check Cancellation Reversal (TC 841) Overpayment Rehnd
If TC must be converted to post to the IMF - TC below
MF TC Code
Remarks
Overpayment Int. Transferred Reverse TC 856 Correction of TC 850 Overpayment Int. Transferred Reverses An Erroneous Abatement after ASED has expired Reverses TC 860 Overpayment Int. Transfer to BMF Overpayment Cr. Transfer to BMF TC 890 or 896 Error Correction

.
--
Overpayment Credit Offset
DMF Offset Reversal

Reverses TC 9 14 Active Intell. Investigation (a module) Identifies account activity

-
m,
Section 8.
Master File Codes
Transaction Codes
Reference Handbook 2.24.1, ADP Systems Code Transaction Codes (TC) consist of three digits. They are used to identify a transaction being processed and to maintain a history of actions posted to a taxpayer's account on the Master File. Every transaction processed by ADP must contain a Transaction Code to maintain Accounting Controls of debits and credits, to cause the computer at MCC to post the transaction on the Master File, to permit compilation of reports, and to identify the transaction when a transcript is extracted from the Master File. Transaction codes that are unique to IDRS are also included. Many BMF and IMF Transaction Codes will not be used for IRAF. Also, the definitions of several transaction codes are necessarily changed since there will be no resequencing, offsetting, or computer generated interest. In addition, all refunds will be scheduled manually with the refunds posted to the IRAF using TC 840. Refer to Handbook 2.24.1 for obsolete transaction codes. Refer to Section 13.06 for pending transaction and merged related codes. Reversal Codes An "R" following the transaction code indicates the transaction has been reversed. Payment or penalty transaction codes with reversal code "3" which are NOT LISTED in this section are actually reversal code "0" transactions. For programming purposes, the "0" has been converted to "3" to indicate the original payment or penalty transactions (or portion of it) which has been reversed. However, for account analysis purposes, the "3" reversal code should be considered as "0". All transaction codes currently in use are listed on the following pages. Abbreviations used under the heading FILE are as follows: IMF "I", BMF "B", EPMF "E", IRAF " A , and PMF "P". EPMF may be shown twice for certain entity TC. For doc. code 63, they are applied to the entity module; for doc. code 64, applied to the plan data module.

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Trans DRlCR File Code IIBIE
Title Establish an Account
Valid Doc. Code BMF: 04,63,80, 81 IMF: 63 EPMF: 04, 63 IRAF: 63
Remarks Adds a new taxpayer entity to the applicable Master File. IMF- Establishes Scrambled SSN Indicator. TC 000 with DLN blocklserial overlay of 99999 is computer generated from joint return with CCC'F to create an account for the spouse. Establish a Plan Data module. Resequences an account to a different TIN or accomplishes a merge of accounts. Generated when TC 011, 040, or 041 posts. Carries old TIN as reference. Resequences a plan data module due to a plan number change. Carries old plan number as reference. Resequences an account because of an SSN change or a change in SSN validity. Account did not meet merge criteria. Restores entity and tax modules to the MF that were processed as TC 001 under old TIN. Resequences contents of a TC 001 or 005 transaction when there is a mergefail between two plans of an EPMF entity. Resequences a discovered "duplicate" Tax Module (identical MFT and Tax Period) of a TC 001 back to the old EIN. Account Balance is adjusted. Changes all MFR Codes to 8. A CP 209 is issued in the cycle the TC 003 posts. IDRS transaction. See Section 13.06. Appears at the old EIN. IDRS transaction. See Section 13.06. Appears at the new EIN. Account being resequenced for an attempted merge with another account. Posts as a TC 0051006 combination if merge is successful and as TC 006 if unsuccessful. Assigned to the To Plan Data Module and each of its return modules being resequenced during the merging of two plans for one EPMF entity.
E BIE
Establish a Plan
64
Resequence an Generated Account due to a Transaction TIN Change
Resequence due 64 to Plan Number change IIA Resequence an Account Generated Transaction Generated Transaction
BIAIE TIN Change Failed to Resequence
Resequence 64 EPMF Merge-Fail
Duplicate Tax Modules are not Resequenced
Generated Transaction
B B IIBIA
BMF Partial Merge BMF Partial Merge Resequenced Generated Account for Merge Transaction
Resequenced Plan for Merge
64
Trans DRICR File Code 006 118 A/E
Title Account Resequenced to Master File Location
Valid Doc. Code Generated Transaction
Remarks Indicates consolidation of accounts has been made (See TC 002 for BMFllRAF and EPMF: TC 005 for IMF). A TC 006 without a cross-reference TIN indicates an unsuccessful merge. A TC 006 (preceded by a TC 005) with a cross-reference TIN indicates a successful merge from the cross-reference TIN. Indicated successful merge of two plans of an EPMF entity. Carries old plan number as a reference.
Merge Plan Resequenced IIBIA Carrier Transaction Generated Transaction
A carrier transaction for transactions from a dissolving account as a result of a successful merge. The TC 007 does not post to Master File. It causes generation of TC 446. IDRS transaction. See Section 13.06. Appears at the new TIN. BMF: Generated transaction
IIAIB
IMFIBMF Complete Merge Change EIN or SSN. 63
Changes TIN of an Account on the Master File or consolidates two TINS. BMF: Prevents posting of TC other than 002,003,006 and 026. Changes the number of an EPMF entity.
Change Plan Number Reopen Entity Account
IMF: 63 Updates FR Codes. Reopens an BMF: 63,80 Account on the Master File; may EPMFIIRAF: 63 include other Entity changes shown in TC 013, 014, 015 and 016 (TC 016 not EPMF). BMFIIMFIIRAF; If City, State present and no street address, drops MF street address. Zeros zip code for foreign addresses. Reopens a plan of an EPMF entity. Changes FRC 8 to blank.
Reopen Plan
Any line marked with # is for official use only -
Trans DRlCR File Code I/B EIA
Title
Valid Doc. Code BMF: 63,80 Others: 63
Remarks Changes a name of an Account on the MF. May include other Entity changes shown in TC 012,014,015, and 016, (TC 016 not EPMF). IMFIIRAF Replaces or establishes name line for tax year indicated by new name line. Deletes second name line if none is input. BMF Replaces all name lines. IMF: TC 013 with DLN blocklserial overlay of 99999 is computer-generated from TC 150 with CCC'9' which causes establishment of new name line for primary taxpayer only. TC 013 with a Reference MFT Code of 55 present will only update the Civil Penalty name line. Normal name line processing will be bypassed. Replaces the plan name for a plan of an EPMF entity. Changes the address of an account on the MF. May include other Entity changes shown in TC 012,013,015, 016 (TC 016 not EPMF). Replaces Street Address, City, State and zipcode. If street address blank, literal "local" is generated for street address. Updates "cycle of last address change" in the entity. Zeros zip code for foreign addresses. BMF: Generated when BMF address is changed, based on data input from IMF on TC 996. EPMF Changes mailing address. Changes the District or Area Ofice Location Code and/or Zip Code of an Account on the MF. If TDA is being transferred from one District or Area Office to another, use Doc. Code 50: otherwise, use Doc. Code 63. Other Entity changes described in TC 012, 013, 014 and 016 (TC 016 not EPMF) may be included with Doc. Code 63. An address change (TC 014) may be included with Doc. Code 50. EPMF: Out of SC changes are valid.
Name Change
E IIB E/A
Plan Name Change
64
Address Change BMF: 63,80 Others: 63
IIB AIE
Location and/or Zip Code
50, 63

-. . -- .
Trans DRICR File Code
Title Miscellaneous Change Entity Codes
Valid Doc. Code
Remarks
BMF: 63, 80, 81 Changes the following codes: Filing Others: 63, 64 Requirement Codes, Railroad Board number, FYM, PMF indicator, Backup Withholding Indicator, F8123 indicator, Employment Code, Magnetic Tape Code (also updated by TC 960, 961 and 962), Date of Death, Sole ProprietorISpouse SSN, PDT indicator (blocking series 700-749 turns indicator on; B.S. 750-799 turns indicator off). TC 016 with special DLN xx96388888888X is generated to validate sole proprietor SSN in the entity. Updates no other entry data. May include other entity changes shown in TC 012,013,014, and 015. Doc Code 80181 updates the EO Entity Section. FRC only Adds or changes the Spouse's SSN in the First Name Line of the taxpayer's Account. Exception: Invalid input to IRAF. Will come to IRAF from IMF only. Replaces the File Folder Number. Updates address: releases all 740 freezes in the account. IMF-Unpostable 174 if no 740 freeze is present. Generated whenever Zip Codes or Primary Location Code changed. Will post as a TC 015. Does not update the "cycle of last address change." Generated to IRAF from IMF. When Location Codes or zip code change; otherwise, will be dropped. Generated to IRAF from IMF. 63 Removes an account from Master File or inactivate the account so future tax modules can not be created. Any entity TC other than TC 012 will go unpostable 349. Changes all filing requirement codes to "8" if tax modules are present in the Account. Delete a plan when it does not have a return module or an unreversed TC 121, 123 or 125 in the Plan Data Module; otherwise, the plan MFR is changed to an "8" Delete EO Section that was erroneously added to an entity module. Reverses the TC-024 election
Spouse SSN
E
IIBIA
Change File Folder Number Release Undeliv- 64 ered Refund Check Freeze
I/B/ El Zip CodeIArea A Office Change
Closes Account Deactivates Account
Delete a Plan
Delete EO Submodule Reverse the election to lobby
Trans DRlCR File Code
Title
Valid Doc. Code
Remarks The election by an organization to lobby for legislation from Form 5768. Failure to merge two Master File accounts. Does not post to the Master File. Deletes the Entity data that remained on the MF under the old EIN or SSN. IMF: Creates a "memo" level locator record with the "TO" SSN. IDRS transaction. See Section 13.06. Appears at the old TIN.
Election to Lobby 77 NO RSQ-SSN Generated Transaction Generated Transaction
IIB AIE
Delete Changed TIN or Old Plan Data IMFIBMF Complete Merge Delete Old Plan Data Update Location Codes Out-ofCampus
i1B E IIBIA
64 50, 63
Deletes plan data under Old Plan Number after resequencing of a plan. Updates Location Codes when a change in Campus Code is involved. If TDA is being transferred, use Doc. Code 50; otherwise, use Doc. Code 63. Entity changes described in TC 013, 014, 015 or 016 may be included with Doc. Code 63. Change of address (TC 014) may be included with Doc. Code 50. Changes SSN or name of an Account which is on the Valid Segment of the IMF or the valid portion of the BMF. May include changes to Filing Status Code, and spouse SSN, IRAF: Generated from the IMF transaction. Changes SSN or name of an Account which is on the Invalid Segment of the IMFIIRAF or the invalid portion of the BMF. May include changes to FSC or spouse SSN. IRAF: Generated from the IMF transaction. Reverse all previously posted TC053, 054 or 055 transactions. Form 1128 processed to accept change of accounting period. Rev. Proc. 87-32. Form 871 6 - Election to have a tax year other than a required tax year. Rev. Proc 87-32. Reverses TC 0541055 when a CU UPC 307 F112011120S11065 return is posted with CC "Y" and FYM 12 or TC 620 posted. Rejection of Election of Tax Year other than a required Tax Year. Form 8716 was denied.
IIBIA
Directs Change to 63 Valid SSN
IIBIA
Directs Change to 63 Invalid SSN
Reversal of 053, 054,055 BIE B B
63
Plan Year Ending 63, 77, 64 Month Change Retained FYM 63 Change or Adopt 63 New FYM Reversal of 054, Generated 055 Transaction
Rejection of Form 63 8716

..
.-
Trans DRlCR File Code 059
Title
Valid Doc.
Code
Remarks Rejection of Application for change in Accounting Period. Form 1128 was denied. FSC or Small FSC election, Form 8279.
Rejection of Form 63 1128 Elect Foreign Sales Corporation (FSC) 63
Revoke Reverses 63 TC 060,063,064 or 065 Erroneous FSC Election received FSC election denied 63 63 63
Revocation of FSC or small FSC election Reversal of TC 060, 063, 064, 065 Election as a FSC or small FSC has been received. Denial of election to be treated as a FSC or small FSC Notification of revocation received for FSC or small FSC Election to be treated as a FSC or small FSC has been terminated Records the filing of Form 8274, Certification by Churches and Qualified Church-controlled Organizations Electing Exemption From Employer Social Security Taxes (FICA). Establishes an effective date, update Employment Code to "C," From 941 Filing Requirement to "04" and the Form 940 File Requirement Code to "0". IRS terminates or revokes the filing of Form 8274 (TC 070). Establishes an revocation/termination effective date and updates the 941 File Requirement to "01." The Employment Code may also be changed to "W" or be deleted if necessary. If Employment Code deleted, Form 940 Filing Requirement is updated to "0". Records the correction of an erroneously posted TC 070. The Employment Code is deleted and the 941 FR is updated to "01." Used when 8274 election has been erroneously terminated by IRS with input of TC 071. Reverses all previously posted TC 071 transactions. The election must be re-established with input of another TC 070. PSC inputs to indicate acceptance of Form 8832, Entity Classification Election.
FSC Revocation 63 Received Terminate FSC Received Church Exemption From Social Security Taxes 63 63
Revocation of Church Exemption From Social Security Taxes
63
Deletion of TC 63 070 Input in Error
Correction of Erroneous Revocation/ Termination
Trans DRICR File Code I B
Title Validates Spouse's SSN Small Business Election
Valid Doc. Code
Rernarks Transaction validates spouse's SSN. Does not post to the Master File.
53
lndicates that beginning with the date specified in the transaction, the corporation will be taxed as a small business corporation. Changes 1120 FR to 2. Blocking Series 950-999 generate a TC 474 for MFT 02 period ending and month preceding the effective date. lndicates the termination or revocation of being taxed as a small business and updates the Form 1120 FR to "01". Blocking Series 950-999 does not update filing requirement or FYM yet, but delays update for 26 weeks. Records the correction of an erroneously posted TC 090, 093, 095 or 097. Reverts Filing Requirements to "01". Application for Sub-Chapter S election Form 2553
Terminate Small Business
53
Reverses 090, 093, 095,097 Application for Small Business Election Application for Small Business Denied Application for Small Business Pending Small Business Election Terminated 53 53
Sub-Chapter S election denied
Form 2553 requesting termination received. No determination made. Sub-Chapter S election terminated. Updates 1120 FR to "01". Blocking Series 950-999 does not update filing requirement or FYM yet, but delays update for 26 weeks. Form 2553 has been sent to National Office for determination.
Application for 53 Small Business Pending National Office Approval
Designates Windfall Profits Tax return to the GMF unpostable system.
Account 77 or Generated Indicates information extracted for Disclosure Code external use. Is input with Doc. Code 77 or is generated for mass extracts from Master File. Posts to a separate disclosure file when TC 990,991, 992, or 993 is processed with Doc. Code 56 or an agency code. IMF ONLY: Generated. Employee Plan Characteristics 01, 03, 06, 07, 09, 53 60, 61, 62. 72, 73, 78 Posts Employee Plan Characteristics from Forms 3672,3672A, 4461,4461A, 4578, 5300,5301,5303, 5306, 5306SEP. 5307 and 5309.
Any line marked with # is for official use only -- -
Title Reversal of Employee Plan Characteristics Update of Employee Plan Characteristics Termination
Valid Doc. Code
Remarks Reverses TC 121.
01,03,06,07, Updates Employee Plan Characteris09,53,60,61, tics. 62,72,73,78 10,ll Form 5310 Posts a complete termination of an Employee Plan (Doc Code = 10).Form 531 0-A posts a merger, consolidation or transfer of an Employee Plan (Doc Code = 11)
Reversal of Termination Administrator Data Change Administrator Data Change HHS Request
77 64 64 57
Reverses TC 125. Changes the Name, Address or EIN of the Plan Administrator. Replaces the Plan Name and Administrator Data Parent Locator Service Address Request transaction (blocking series 422).Child Support Enforcement Agency information request (blocking series 41 9 . ) Entire account is frozen from refunding, overpayment is applied to NMF. Credits of $25.00or more. Overpayments in excess of $24.99will cause a CP44 to be generated. IMF: Freeze only if more TC than $24.99. 131 or TC 824 will reverse all previously posted TC 130s See note below (TC 824 may or may not have a money amount). Credits under $25.00before interest will be refunded, but TC 130 Freeze will not be released. TC 130 with closing code 03, 12,or 24-32 should correspond to a BMF liability written off with TC 530 and will have similar TC 130 closing code. # Releases the TC 130 Account refund freeze if input as the same type as the original TC 130,permits refunding of overpayment if other freeze conditions are not present.DMF: agency refund of a prior offset of refund reversal correcting a prior agency refund. A TC 130 which was reversed. Suppress issuance of Federal Tax Deposit FTD) Alert. Reverses TC 136.
IIB
Entire Account Frozen from Refunding
77
IIB
Reversal of TC 130 Refund Freeze
77
Reversed TC 130 Generated Transaction Suppress FTD 77

Alert
Reverse Suppress
77
marked with # is for official use only
Title
Valid Doc. Code
Remarks Establishes Entity andlor Tax Module and Status Code 02 Delinquency Inquiry) within the affected tax module. Generated by MCC Return Delinquency Check (BMF, EPMF) to record Compliance issuance and by IDRS to record issuance of Delinquent Return Notice (IMF, BMF, EPMF). Establishes MCC tax module andlor posts to EPMF module, does not post to BMF module, posts to IMF module only if it establishes the module. MCC generated TC 141 posts one cycle after Compliance issuance; IDRS generated TC 141 posts two cycles after Notice issuance. Transaction date is 23C date for Compliance or Notice issuance cycle and is posted as the 02 status date. Status cycle is generated from current MCC posting cycle except that IDRS generated IMF TC 141 status cycle is taken from IDRS issuance cycle in the transaction. Records the issuing of a Taxpayer Delinquency lnvestigation TDI). Establishes Status Code 03 within the affected tax module. Processed same as TC 141. Causes the accelerated issuance of a TDI (BMF Only) or TDA assembly when certain non-compliance conditions are present in ANY of the TDA modules within the Account. TC976, 977, 291 AND 150 (Except SFR return) will Unpost UPC 191. Requires two digit code for IDRS input. Refer to IRM for code titles and definitions. Reverses TC 148 and permits the normal issuance of TDI and TDA.
IRP Delinquency Generated Inquiry Transaction IIBIE Delinquency Inquiry Generated Transaction
IIBIE
Delinquency Investigation
Issuance of TDA 77 or TDI Assembly
Reversal of TC I48
77

--
---
f-
Trans DRlCR File Code 150 Debit* (NPJ) IIB EIA P
Title Return Filed & Tax Liability Assessed
Valid Doc. Code IMF: 05, 06, 07, 08, 09, 10, 11, 12.21, 22.26, 27, 51, 72, 73, BMF: 03, 05,06, 07, 08, 09 10, 11, 13, 16, 20, 23, 29, 35, 36, 38, 40-44, 46, 51, 59, 60, 65, 66 (PSC only) 67,68, 7 l , 8 l , 83, 90-93, 95 EPMF: 30, 31, 37,38 IRAF: 11, 12, 21, 22, 51, 73 PMF: 69
Remarks A tax liability assessed from the original return establishes a tax module. *BMF: Assessment may be Credit for Form CT-1,720 and 941. See TC 976-977 for amended return. -
Entity Created by Generated Transaction TC 150
This TC 150 when posted to the Entity Transaction Section indicates the Master File Entity was created from the posting of the return. EPMF: Reverses return data (TC 150, 154, 155, 156, 976, 977) or moves a return to a different module. IRAF: Report Suppression. Must be posted and balance of module must be zero. Used when F5329 filed in error.
EIA
Reversal of TC 150 or 154
77
IIA
Entity Updated by Generated Transaction TC 150 Posting F5330 Data 35
Designates a return which updated entity data and is posted to the Entity Transaction Section. Form 5330. Effective January 2001, the 5330 will post to the BMF as a TC 150. The EPMF TC 154 is an information transaction indicating that the 5330 posted to the BMF. EPMF First Correspondence letter. Posts to EPMF to Bypass delinquency EPMF Second Correspondence letter. Posts to EPMF to Bypass delinquency. Received by EPMF through S.C. GPP for forwarding to Dept. of Labor, not posted to EPMF. Posted to indicate input of Form 5578
1st Correspon30, 37, 38 dence Letter sent Subsequent Cor- 30,37,38 respondence sent Schedule A 30, 37, 38
Form 5578 Non-Discrimination Certification Settlement Data Generated Transaction
Designates data as a Settlement Section of Return. Such data is dropped as soon as the return is settled. Does not appear on outputs.
Trans DRICR File Code 160 Debit BIA
Title
Valid Doc. Code
Remarks A Delinquency Penalty Assessment manually computed by Audit or Collection. Penalty is not recomputed by computer. Abates previously posted 160, 166 Delinquency Penalty liability assessment in whole or in part. Penalty is not recomputed by computer. Removes restriction on computation of FTF Penalty on previously posted TC 160 or 161. Causes recomputation and allows normal computation of FTF Penalty.
Manually 47, 54 Computed Delinquency Penalty Abatement of Delinquency Penalty Failure to File Penalty Restriction Deletion
161
Credit (NPJ)
IIBIA
IIBIA
166
Debit (NPJ)
IIBIA
Delinquency Penalty
Computer generated assessment of Delinquency Penalty on returns posted after the due date without reasonable cause and for returns containing penalty-interest codes 1 (if Condition Code R not present) or 2; penalty is computed on the assessment tax less prepayments. IMF only: Penalty may also be generated from amounts recorded on returns. Abates a previously assessed TC 166 when change occurs in return due date or tax due at due date. Computer generated self-assessment from TC 150 or manually assessed. ES penalty for failure to make adequate ES payments. Applicable to Form 990C, 1040, IO41,99OT, 990PF and 1120, except on Adjustment or Revenue Receipt input. Abates previously posted 170 or 176 Estimated Tax Penalty in whole or in part.
167
Credit
IIBIA
Abate Delinquency Penalty Estimated Tax Penalty
Generated Transaction IMF: 11, 12, 21, 22, BMF: 10-14 Both: 17, 18,24,
170
Debit (NPJ)
I/B
171
Credit (NPJ) Debit (NPJ)
I/B
Abatement of Estimated Tax Penalty Estimated Tax Penalty Generated Transaction
176
18 1
Computer-generated assessment of 990C, 1040,1041,990T, 990PF and 1120 Estimated Tax Penalty for failure to make adequate ES payments. Abates a previously assessed TC 176. Issues Adjustment Notice. A manually assessed or generated from TC 150 input penalty for insufficient and/or untimely deposit of taxes (FTD) (720,940,941. and 943,945 and 1042, CT-1). Abates a previously assessed 180, 186 Deposit Penalty in whole or in part.
177
Credit WJ) Debit (NPJ)
118
Abatement of Estimated Tax Penalty Deposit Penalty
Generated Transaction 11, 17, 18, 20, 24, 25, 38, 40, 41, 43, 47, 48, 51, 54, 58 47, 54
180
181
Credit (NPJ)
Deposit Penalty Abatement

. ?
Trans DRlCR File Code 186 Debit (NPJ) B
Title FTD (Deposit) Penalty Assessment
Remarks Computer generated FTD Penalty if taxpayer fails to make timely and sumcient payments as required by regulations on Forms CT-1, 720, 940, 940EZ, 941, 943,945 and 1042. Abates a previously assessed TC 186. Issues Adjustment Notice. Manually computed interest assessed prior to transfer in. Is input only as part of an account transferred in. See TC 370. Abates TC 190 interest; input only as a part of an account transferred in. See TC 370. Computer generated interest that is due: at First Notice time; upon issuance of an Account Adjustment Notice resulting from posting of TC 2901300; posting of TC 680 (Designated Payment of Interest), or if a credit condition exists in the module: at TDA time; and upon issuance of Credit Reversal Notice (CP 60). Abates previously posted 190 or 196 interest assessments. TC 197 is generated when postings cause the interest assessed to exceed interest due (example: Abatement of tax liability). In addition, TC 197 is generated (as necessary) when a TC 682 is posted.
187
Credit (NPJ) Debit (PJ)
Abatement of FTD Generated Penalty Assess- Transaction ment Manually 51 Assessed Interest Transferred In Interest Abatement Interest Assessed Generated Transaction
190
llBlA
191
llBlA
196
IIBIA
197
Credit (NPJ)
IIBIA
Abatement of Generated Interest Assessed Transaction
200
Debit (NPJ)
IIA
Taxpayer Identification Number Penalty Assessment
IMF: 11, 12, 21, Assess penalty against taxpayer for fail22 ure to furnish requested identifying Both: 17, 18, 24, numbers. 47, 54, 58 Abates a previously assessed TC 200 penalty in whole or in part.
201
Credit (NPJ)
IIA
Taxpayer Identifi- 47, 54 cation Number Penalty Abatement
234
Debit (NPJ)
Assessed Daily 47, 54 Manual assessment or generated from Delinquency Pen- BMF: 81. 90, 91 TC 150 input of $20 Daily Delinquency alty Penalty to maximum of $1 0,000. # Abates Daily 47, 54 Delinquency Penalty Daily Delinquency Penalty Generated Transaction Abates previously assessed TC 2341 238 penalty in whole or in part. Computer generated assessment of $20 Daily Delinquency Penalty to a maximum of $10,000 from return. #
235
Credit (NPJ)
238
Debit

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Trans DRlCR File Code 239 Credit (NPJ) B
Title Abatement of Daily Delinquency Penalty
Remarks Abates a previously assessed TC 238. Also if module contains a TC 234 amount for less than a previously posted TC 238, TC 239 is generated in amount of difference and TC 234 is dropped; if greater, TC 239 is generated for TC 238 amount and TC 239 and TC 234 are posted. Assesses miscellaneous type penalty (i.e., other than those penalties which are identified with their own TC). Assess miscellaneous type penalty when a reference no. of zero is present (i.e., other than those penalties which are identified with their own TC or reference no.). In addition, a TC 240 with a significant reference no. (500-699) indicates an assessment of a specific penalty. See Section 11.11(6) for appropriate Reference Codes.
240
Debit (NPJ)
IIB A
Miscellaneous Penalty
241
Credit (NPJ)
IIB A
Abate Miscellaneous Penalty
47, 54
Abates a previously assessed TC 240 penalty in whole or in part. Civil penalty transactions are identified by Credit Reference No. 500-699. BMF only, also abates TC 246 for MFT 06 (Form 1065) in whole or in part. Failure to provide information penalty on 1065 or 8752, generated when a Form 1065 or 8752 is incomplete. Also, failure by large partnerships to file electronically - identified by Reference No. 688. Abates a previously assessed TC 246 when a timely credit posts to a BMF module. Manual computed Failure to Pay Tax Penalty assessed if return liability and1 or ExaminationIDP tax adjustment is not paid on or before date prescribed for payments. BMFIIMFIIRAF: Restricts penalty computation for this module. Condition code "Z" input with TC 150 generates a TC 270 for zero amount (IMF only). Manual abatement of previously "net assessed" FTP Penalty (TC 2701276) in whole or in part. Restricts penalty computation for the module unless input with Reason Code 62.
246
Debit
8752 or 1065 Penalty
247
Credit
Abatement of 1065 Penalty Manual AssessmentFailureto Pay Tax Penalty
Generated Transaction 17, 18, 24, 47, 48,54
270
Debit (NPJ)
IIB A
271
Credit (NPJ)
IIB A
Manual Abate47, 54 ment of Failure to Pay Tax Penalty
Title Failure to Pay Penalty Restriction Deletion
Valid Doc. Code 47, 54
Remarks Removes restriction on computation of FTP Penalty on previously posted TC 270 or 271. Causes recomputation and allows normal computation of Failure to Pay Penalty. Computer-generated FTP Penalty assessed if return liability and/or ExaminationlDP Adjustment is not paid on or before date prescribed for payment. Computer-generated abatement of "net assessed" FTP Penalty (TC 276) in whole or part. Assesses manually-computed bad check penalty. (May be with zero amount.) Abates previously posted 280 or 286 transaction in whole or in part. Will post prior to return if it is the only transaction with TC 290 and there is a TC 280 or TC 286 of equal or greater amount in module. Computer-generated assessment of bad check penalty initiated by the posting of any of the following TCs: 611, 621, 641, 651,661, 671, 681, 691, or 721. Penalty rate after 11-10-88 is: Checks for more than $750.00, 2% of the check. Checks for $750.00 or less, the lesser of $15.00 or the amount of the check. No penalty on checks less than $2.00. # Reversed each posted, unreversed 2801286 if status is 06, module balance is debit and net TC 28X amount equals module balance.
276
Debit (NPJ)
I/B/A
Failure to Pay Tax Generated Penalty Transaction
277
Credit (NPJ) Debit (NPJ) Credit (NPJ)
IIBIA
Abatement of Fail- Generated ure to Pay Tax Transaction Penalty Bad Check Penalty 18, 24, 45, 54, 58, 87
280
IIBIA
281
IIBIA
Abatement of Bad 47, 54 Check Penalty
286
Debit (NPJ)
IIBIA
Bad Check Pen- Generated alty Transaction
287
Credit
Reversal of Bad Check Penalty

. .
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Trans DRlCR File Code 290 Debit (NPJ) IIB A
Title Additional Tax Assessment
Valid Doc. Code 54
Remarks Additional tax as a result of an adjustment to a module which contains a TC 150 transaction. TC 290 with zero amount or TC 29X with a Priority Code 1 will post to a -L freeze module. Generates assessment of interest if applicable (TC 196). Releases the following freezes: 0-Reactivated Account, -A Duplicate Return, -K Refund Hold, W 4 7 0 hold, -R 570 hold, -F Advanced Payment, -X Manual Refund, P-8411720, -G Math Error, -J Math ErrorlTDA, R- RPS, BSubsequent Payment, -Q WPT, 680 Hold (See Freeze Code Section for specific conditions). TC 290 with zero amount blocked 96X indicates a taxpayer penalty abatement request was considered and rejected. Reversal is TC 290 blocked 97X. Can be used for Civil Penalty assessments on MFT 30, 55, and 13. IMF: Additionally releases 680 hold and freezes for Invalid SSN or Account Reactivation. Needs reason and source codes. May need priority and/or hold codes. BMF: Releases freezes for 842. TC 290's, MFT 10, Blocking Series 500-519, have been designated for FUTA use only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code "T" or "W" along with a valid state code on FUTA Adjustments. May need priority andlor hold codes. IMF: If a TC 888 is input without a TC 886, and the Taxable Income (TXI) on the tax module is greater than .00, then the TXI is automatically adjusted by the TC 888 amount. The TXI on the module will not be adjusted below zero. TC 290 blocked 180-198, 780-789, 960-969 or 980-989 (MFT 55: Blocking Series 530-539,960-969, and 980-989. Exception: prior control is doc code 54 blocked 59X), will generate a CP55 Notice to Refile Return.Re: Form 1042, 290-to increase tax liability no reference # is used, 291-to decrease tax liability no reference # is used, 150reference # ''011" to update the gross income paid See section 8 for credit reference adj. codes.
[-
Trans DRlCR File Code 291 Credit (NPJ) I/B A
Title Abatement Prior Tax Assessment
Valid Doc. Code 54
Remarks Abates a previously posted 150 and/or 290 or 300 in whole or in part. Generates abatements (TC 197) of computergenerated interest where applicable. Releases same freezes and holds as TC 290. TC29I1s,MFT 10, Blocking Series 500-519, have been designated for FUTA use only. A Reference Code of 998 or 999 is generated by BMF files respectively from Alpha Code "T" or "W" along with a valid state code on FUTA Adjustments. May need priority andlor hold codes. IMF needs reason and source codes. Used to adjust a previously posted tentative allowance (e.g. TC 295 or 305), contains a beginning interest computation date, and can carry TC 290,291 or penalty code. To post, a TC 295 or 305 must be present in the module and the TC 294 amount cannot exceed the TC 295 or 305 amount. Otherwise. same as TC 290. Blocking Series 900-909 will generate a CP 55. Used to input a tentative allowance, contains a beginning interest computation date, and can carry TC 290, 291 or penalty code. Otherwise same as TC 291. Will post to module even if AIMS Indicator (TC 420) is on. IMF: Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC date later than current 23C date. Valid with tax class 2 or 3 only. Form 1045, Application for Tentative Refund, is used by taxpayers. Form 1139, Corporation Application for Tentative Refund, is used by corporations. Claims refund from carryback of a net operating loss, unused general business credit, unused research credit, net capital loss or overpayment of tax due to a claim or right adjustment under section 1341(b)(l ) or 6411; Regs. sec. 1.6411-1. Blocking Series 900-909 will generate a CP 55.
294
Debit (NPJ)
I/B
Additional Tax 54 Assessment with Interest Computation Date
295
Credit (NPJ)
I/B
Abatement of 54 Prior Tax Assessment with Interest Computation Date
Trans DRlCR File Code 298 Debit (NPJ) 18 1
Title
Valid Doc. Code
Remarks Used to input an additional assessment of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) i.e., TC 290 or 291, but is not acceptable with TC 294 or 295. Can also be used with penalty codes and interest codes. Otherwise same as TC 290. IMF: Cannot be used with other tax and interest transaction codes, but may be used with penalty codes. Otherwise same as TC 290. Used to input an abatement of tax to a module which contains a TC 150. Generates abatement of interest and FTP penalty from the interest computation date which must be included in the transaction. BMF: Can be used with another tax adjustment code on the same document (record) but is not acceptable with TC 294 or 295. Can be used with penalty codes and interest transaction codes. Otherwise same as TC 291. 1MF:Same as TC 291. Will resequence until interest computation date is earlier than current 23C date. BMF: Will unpost (UPC 497, RC2) with secondary TC data later than current 23C date. Assesses additional tax as a result of an Examination or Collection Adjustment to a tax module which contains a TC 150 transaction. Generates TC 421 to release 42 Hold if Disposal Code 1-5, 8-10, 12, 13, 34 and TC 420 or 424 present. If TC 420 or 424 is present, TC 421 is generated when disposal code of 1-4, 8-10, 12 (only if Appellate Code is 000 or if TC 300 blocked 700-799) 13, or 34. Releases freezes for 640, 720, 840 or 841. IMF: Additionally releases TC 680 hold and freezes for Invalid SSN or Account Reactivation. Blocking Series 790-799 or 900-999 will generate a CP 55, BMF: Releases freezes for Joint Committee or TC 842.
Additional Tax 54 Assessment with lnterest Computation Date
299
Credit (NPJ)
IIB
Abatement of 54 Prior Tax Assessment Interest Computation Date
300
Debit (NPJ)
IIB A
Additional Tax or 47 Deficiency Assessment by Examination Division or Collection Division

.
Trans DRlCR File Code 301 Credit (NPJ) IIBIA
Title
Valid Doc. Code
Remarks Abates a previously posted TC 150, 290 andlor 300 in whole or in part. Generates abatements of computer generated interest where applicable. (TC 197 or 337) Releases same freezes and holds as TC 300. Blocking series 790799 or 900-999 will generate a CP 55. Adjusts a previously posted tentative allowance (e.g., TC 305 or 295), contains a beginning interest computation date. To post, a TC 305 or 295 must be present in the module and the TC 304 amount cannot exceed the TC 305 or 295. Otherwise, same as TC 300. Inputs a tentative allowance, contains a beginning interest computation date. Otherwise, same as TC 301. Valid with Tax Class 2 and 3 only.
Abatement of Tax 47 by Examination or Collection Division
304
Debit
IIB
WJ)
Additional Tax or 47 Deficiency Assessment by Examination Division with lnterest Computation Date Abatement of 47 Prior Tax Assessment by Examination Division with lnterest Computation Date Additional Tax or 47 Deficiency Assessment by Examination Div. with lnterest Computation Date as a Result of CBICF.
305
Credit (NPJ)
IIB
308
Debit (NPJ)
IIB
Inputs an Examination Deficiency of tax to a module which contains a TC 150. Generates assessment of interest from the interest computation date which must be included in the transaction. BMF-Can be used with another tax adjustment code, except TC 304,305 or 309. Can be used with penalty and interest transactions. Otherwise same as TC 300. IMF-Cannot be used with other tax transaction codes, but may be used with interest and penalty codes. Input on Examination Deficiency on Employment tax module in which interest is restricted due to IRC Section 6205.
308
Debit
Additional Tax or 47 Deficiency Assessment by Examination or Collection Division with lnterest Computation Date
.--
Trans DRlCR File Code 309 Credit (NPJ) IIB
Title
Valid Doc. Code
Remarks Used to input an Examination Overassessment of tax to a module which contains a TC 150. Contains an interest computation date which must be included in the transaction and generates abatement of interest from that date. Cannot be used if the amount of tax in the module is smaller than the amount on the Form 2285 that could be input with TC 309. BMF-Can be used with another tax adjustment code, except TC 304 or 305 on same document i.e. TC 300 or 301. Can be used with penalty and interest transactions. IMF-Cannot be used with other tax transaction codes, but may be used with interest and penalty codes. Assesses penalty for taxpayer's failure to report Tips Income. Abates previously posted unreversed TC 310, in whole or in part. Assesses Fraud Penalty. BMFIIMF: Restricts FTP Penalty on Fraud Penalties assessed under IRC 6653(b) for returns due before 1/1/1989. Abates a previously posted 320 transaction in whole or in part. BMFIIMF: Releases restriction on FTP Penalty. Assess computer-generated interest on additional tax or deficiency assessed upon posting of an Examination Adjustment (TC 300 with Doc. Code 47) and issuance of the adjustment notice. Abates previously posted 190, 196 or 336 interest assessment in whole or in part. Computer-generated when an Examination Adjustment TC 301 posts.
Abatement of 47 Prior Tax Assessment by Examination Div. with Interest Computation Date
310
Debit (NPJ) Credit (NPJ) Debit (NPJ)
Penalty for Failure 47, 54 to Report Income from Tips Tip Penalty Abate-47, 54 ment Fraud Penalty 47, 54
311 320
I
IIBIA
321
IIBIA
Abatement of Fraud Penalty
47, 54
336
llB A
Interest Generated Assessment on Transaction Additional Tax or Deficiency Abatement of Generated Interest Assessed Transaction on Additional Tax or Deficiency
337
Credit (NPJ)
IIB A

a
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. -
. .
Trans DRICR File Code 340 Debit (NPJ) IIBIA
Title
Valid Doc. Code
Remarks Restricted interest which must be manually computed. IMFIBMFIIRAF. CAUTION: After posting, interest is not computed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341. TC34X inputs posting after 010195 will allow the accruals of interest to be non-restricted from the "lnterest To Date" of the AMCLS or ADJ54 action unless a reference number 221 or 222 is included with the action. IMF: TC 150 with Condition Code Z generates TC 340 for zero amount, turns on debit restricted interest indicator and restricted FTP penalty indicator. TC 500 generates TC 340. Abates a previously posted 190, 196, 340 or 336 transaction in whole or in part. CAUTION: After posting, interest cannot be assessed or abated by computer for the applicable Tax Module and assessed interest thereafter must be computed manually and input with a TC 340 or 341. TC34X inputs posting after 01011995 will allow the accruals of interest to be non-restricted from the "lnterest To Date" of the AMCLS or ADJ54 action unless a reference number 221 or 222 is included with the action. Removes restriction on the computer computation of interest set by a previously posted TC 340 or 341, and allows the computer to recompute normal interest. TC 342 may not be input without first securing the source document for the TC 3401341 and making the determination that the TC 3401341 was unnecessary. Can only be input for 0 amount. CAUTION: TC should not be used without first determining interest should not be restricted. Assesses all types of negligence penalties. Abates a previously posted TC 350 in whole or in part.
Restricted lnterest IMF: 11, 12, 21, Assessment 22, 47 51, 54 IRAFIBMF: 47, 54
341
Credit (NPJ)
IIBIA
Restricted lnterest 47, 54 Abatement
IIBIA
lnterest Restriction Deletion
47, 54
350
Debit (NPJ) Credit (NPJ)
IIBIA
Negligence Penalty
1 1 I I 22 All: 47, 54
351
IIBIA
Negligence Pen- 47, 54 alty Abatement
L-. ---..

,
,
- . - ---
Trans DRlCR File Code 360 Debit llBlA
Title Fees and Collection Costs
Valid Doc. Code 17, 18, 24, 48, 54, 58
Remarks Assesses legal fees, security and sale cost, lien fees and other expenses incurred while enforcing collection of delinquent balance due for the Tax Module. Abates a previously posted 360 transaction in whole or in part. Transfers a tax module from Retention Register to M.F. Posts all accompanying transactions input as a part of the transaction. This transaction inputs assessments, abatements, credits and debits which are being transferred to an account on the MF. The list of valid transactions are listed in IRM 3.1 7.21. Doc. Code 51 includes all prompt, quick and jeopardy assessment transactions. If transaction goes unpostable with UPC 171, Master File will not show TC 370. Manual Clearance of overpayment for less than $1.00. Input only as a part of an Account transferred in; see TC 370. Computer generated debit which equals a credit net balance of less than $1.00. Clears Module Balance so refunds, offsets, or freezes cannot be made in amounts less than $1.00. Zero balances and removes a tax module which is past its Statutory Expiration Date and not subject to specific module retention holds. Contains the credit balance of the module. Writes off interest amounts present. Reverses TC 388. Generated when TC 370 with Doc. Code 52 is processed. IMF only: Generated from automatic reestablished on Tax Modules.
Credit (NPJ) Debit (PJ)
IIBIA
Abatement of Fees and Collection Costs Account Transfer-in
54
IIBIA
IIB: 52 All: 51
Debit (PJ) Debit (NPJ)
I/B/A
Overpayment 51 Cleared Manually (Under $1) Clearance of Overpayment Generated Transaction
I/B/A
Debit (NPJ)
IIBIA
Statute Expiration Generated Clearance to Zero Transaction Balance and Removal
Credit (NPJ)
IIB
Reversal of Stat- Generated ute Expiration Transaction
Trans DRlCR File Code 400 Credit (NPJ) I/B/A
Title
Valid Doc. Code
Remarks
402
Debit
IIBIA
(PJ)
Account Transfer- 51 or GenerTransfer accounting control out of the Out ated Transaction Master File. Can be reversed by input of TC 370 with secondary TC 402. After posting, all subsequent transactions (except TC 370 with secondary TC 402) are unpostable. Also generated when an attempt is made to post to a tax module with maximum transactions. IMF: Can be computer generated if tax module transaction section has exceeded maximum posting size. BMF: Will generate TC 400 if tax module transaction section has an overflow condition after normal and/or special consolidation analysis has been performed. Identified by blocking series 999. Generates CP296. Account Re51 Valid only as the first secondary transaction to TC 370. Reestablishes an Transferred-In Account Transferred-Out by debiting the Tax Module. Transaction date and amount are determined from the last posted TC 400. Examination Indicator Computer generated at SC when opening record is posted. Can be input on Form 3177. Indicates that return has been referred to the Examination or Appeals Division. Generally, if TC 420 is unreversed, TC 290, 291, 298 and 299 will unpost unless Priority Codes 1, 5, 6, 7, or 8 present. (See UPC 160, 330) Module will not be removed from MF. TC 290 with zero amount, 294 or 295 will post. (TC 294, 295, 298, 299BMFIIMF only.) The return has been assigned in the Examination or Appeals Division. 47, 77 or Generated Transaction Generated at MCC when TC 300 posts with a Disposal Code of 1-5, 8-10, 12, or 34 to module and an unreversed TG 420, or 424 is present. Can be input directly with Doc. 47 or on Form 3177. Reverses TC 420 or 424. IRAF: Can be received only from the IMF and is treated by IRA as a control DLN update (TC 999). Generated as a result of input through PCS.
IIBIE
IIB EIA
Reverse Examination Indicator
I
1
Trans DRlCR File Code I/B/E
Title
Valid Doc. Code
Remarks Return referred to Examination or Appeals Division. Generates Examination opening inventory information. Deletes record, if present, from DIF file. This transaction can also be generated for IMF when an IRP Underreported Case is referred to Exam. Generated as a result of input through PCS A TC 424 which was reversed. Requests blocks or return from the SERFE file Updates the AlMS Control Number D.O. or SC Code on unreversed TC 420 or 424. Does not post to the IMF or BMF as a transaction. Generated when an Examination or Appeals Division case transfer is entered on the AlMS terminal. Contains the DO or SC code to which the case is being transferred. CC 89 allows refund & credit elect but prevents offset. Request that an update record reflecting current MF information be sent to the AlMS data base. Does not post to MF. Also used to release tax shelter freeze (-E). Posts to the MF and establishes a tax module, if necessary, to record ES tax payment. Reversed by TC 661 or 662. Indicates that the Master File Entity was created from the posting of the ES payment. Posts to the Entity. Designates an Estimated Tax Declaration which updated Entity Data and is posted to the Entity Transaction Section. Not directly input to IRAF. Generated to IRAF as result of name change on IMF. Posts to the MF module which receives the merged transactions from the module which is dissolved. Contains current cycle and a list of the transactions merged in the cycle the TC 446 posts. The transactions contain a cycle prior to that of the TC 446. May be posted as part of 370 transaction only.
Examination 77 Request Indicator
I B IIBIE
Reversed TC 424 Generated Transaction Requests Returns 77 from SERFE file Examination or Appeals Case Transfer Generated Transaction
I/B
Request AlMS Update from MF
77
430
Credit (PJ)
Estimated Tax Declaration
20, 61
Entity Created by Generated TC 430 Transaction Obsolete I/A Entity Updated by Generated TC 430 Transaction
I/B E/A
Merged Transac- Generated tion Indicator Transaction
Debit (PJ)
IIBIA
Transferee Liability Assessment

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.--
Trans DRlCR File Code 451 Credit I/B/A
Title Reversal of TC 450 Prior Quarter Liability, Forms 941 and 720
Valid Doc. Code
Remarks Abates previously posted TC 450 in whole or in part. Posted as part of 370 transaction only.
(PJ)
Records the liability of the immediately prior quarter for use in assessing FTD penalty. MCC generates the transaction when the 150 return attempts to post. Doc. Code 77: IMF-Forms 268814868 BMF-Forms 70041275818736. Establishes a Tax Module, updates Status to 04, and updates related filing requirements except Forms 706 and 709. Applies to 1120, 1120L, 1120S, 940, 1065, 1041,2290, 706 and 709. For installment privileges on Form 1120 and 1041 taxes, see TC 620. Blocking series 170-199 (Form 2688), indicates extension for time disapproved. Doc. Code 77,17 AUTOMATIC EXTENSION FORM 4868 IMF ONLY. Blocking series 500-699 indicates Automatic Extension using doc code 19 without remittance disapproved. Blocking series 700-999 indicates, Automatic Extension with remittance disapproved. TC 460 can be used as secondary transaction with TC 670 requesting Automatic Extension. BMF: Generated when TC 670 with Secondary TC 460 is input to MFT 51 module. Extended due date on generated TC 460 is August 15 of the following year (i.e. RDD plus four months). Also generated when qualifying TC 620 posts to MFT 02/33/34 module with tax period 198212 or subsequent. EPMF: Invalid TClDOC CODE Corrects erroneous posting of TC 460 by re-establishing the due date and restoring prior status. Zero the FRC for any MFT where: a) a TC462 reversed an erroneous TC 460 which established the tax module; and, b) the TCs 4601 462 are the only TCs posted to the module; and, c) after posting the TC 462, the Status updates to "00". Taxpayer claims hardship to file information documents on magnetic tape. TC 463 provides a waiver for allowing submission of paper documents. Reverses TC 463 to allow submission of paper documents.
I/B A P
Extension of Time All: 77 for Filing IIB 17 B: Generated Transaction P:64 BI19
IIBI
AIE
Correction of a TC 77 460 Transaction Processed In Error
Waiver to file on mag, tape
77
Reversal of TC 463
77
bL
Any line marked with # is for official use only ----..- .

,
- .
v -
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Trans DRlCR File Code IIBIA
Title Taxpayer Claim Pending
Valid Doc. Code 77
Remarks See TC 470 Closing Code Chart (Chapter 11) for Closing Code Activity. Prevents notices from going out. TC 470, CC 97 post to entity also. When posted, no reversing action is taken. It is treated as a TC 472 when analysis of the account is made. Records that a TC 470 was processed in error. Reverses TC 470. Input of Collection Closing Code 99 is required to reverse a TC 470 with Closing Code 99. IMF: Permits normal issuance of TDA whenever no adjustment is to be input. Closing Code 94,95 or 96,98, 99 required to reverse TC 470 CC 94, 95 or 96, 99 respectively. Closing Code 98 required to reverse TC 470 CC 98. Next notice or TDA issued is dependent on the status when TC 470 was input to module. Creates unscheduled delinquent return period on MCC Master File or to prevent IDRS Delinquency notice or TDI issuance for specific Delinquent Return notice status period present on IDRS Taxpayer Information File (TIF). Establishes tax module; posts status 02 with status indicator "C" to module when established or if module has status less than 02. BMF or EPMF delinquency check will issue Compliance for 02 "C" Status Period on first check made after TC 474 is reversed or after number of cycles (input with TC 474) has expired since posting. Expiration of TC 474 delay (number of input cycles) or reversal of TC 474 will cause the module to revert to the prior TDI notice status and continue TDI processing. Use TC590 & reverse with TC592 to force account into TDI status. Reverses TC 474.
IIBIA
Reversal of Taxpayer Claim Pending Reversal of Taxpayer Claim Pending
51, 52
I/B/A
24, 48, 77
llBlE
Interrupts Normal 49, 77 Delinquency Processing~
IIBIE
Permits TDI Issuance

-
Trans DRlCR File Code 480 IIBIA
Title
Valid Doc. Code
Remarks Module Notice Transcript "OIC". A change in module balance during a posting cycle will cause a Module Notice Transcript "OIC". Posting of TC 788, generates an "OIC". Notice Transcript and then discontinues further issuance of an "OIC" Notice Transcript. Tax Modules are frozen from offsetting out (IMFIIRAF only) and refunding. Suspends Assessment and Collection Statute Expiration Dates. Jurisdictional Codes: l=DO Collection;2=Examination;3=Appeals;9=SC Collection Records date of rejection of offer. Generates "OIC" transcript and discontinues further OIC transcripts. BMFIIMF: Extends Assessment and Collection Statute Expiration Dates by lapse time plus one year. Releases TC 480 freeze. Records date of withdrawal of offer. Generates OIC Transcript and discontinues further transcripts. BMFIIMF: Extends Assessment and Collection Statute Expiration Dates by lapse time plus one year. Releases TC 480 freeze. Records information that TC 480 OIC was posted in error. Does not extend Assessment and Collection Statute Expiration Dates, reverts to normal date. Generates OIC Transcript but discontinues further OIC transcripts. Updates Module status to "14", delete any TDA deferred actions pertaining to the module, and (on non cc "S" Form 1041) establishes the appropriate deferred action to issue CP 191, on BMF. Note: Status "14" is released by zero or credit balance, a subsequent debit balance does not update status to "14". (BMF - Form 1041 and 706). Updates module status to "21", delete any deferred action to issue CP 191 and go through TDA analysis. Shows that a waiver of magnetic media filing requirements was issued.
Offer-in-Cornpro- 77 mise Pending
IIBIA
Offer-in-Cornpro- 77 mise Rejected
IIBIA
Offer-in-Compro- 77 mise Withdrawn
IIBIA
Correction of Erroneous Posting of TC 480
77
Installment andlor 77 Manual Billing
Installment Defaulted P BII Mag Media Waiver Notice of Deficiency 77
Indicates that a Statutory Notice of Deficiency (90-day) was issued. Issuing Organization Code two position numeric only (70. 71, 84). CC: STN 90
&

A
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-.
Trans DRlCR File Code 495 Bll
Title
Valid Doc. Code
Remarks Closure of Notice of Deficiency or Notice of Deficiency processed in error. Issuing Organization Code two position numeric only (70, 71, 84). CC: STN 90 Suspends Collections Status Expiration Date. New expiration date is input with TC 550. Hold is established if tax module balance is debit; hold is released when balance becomes zero or credit and when TC 502 or 550 is posted. Generates TC 340 Valid CC 5153. See Section 11 Collection, for appropriate closing codes. Corrects an erroneously posted military deferment and restores the original Collection Statute Expiration Date. Releases Hold established by TC 500. TC 502 does not release the interest andlor penalty freezes. A TC 290 must be input with the appropriate TC. TC 500 changed to 503 when posting TC 502
-
Closure of TC 494 77 or correction of TC 494 processed in error Military Deferment 77
Correction of TC 77 500 Processed in Error
77 Releases Invalid 77 SSN Freeze on Refunds IRS Litigation Instituted
Releases invalid SSN freeze indefinitely, as long as SSNIName Control remain unchanged.
llBlA
Reversal of 520
77 or GenerFreeze is released by TC 521 or 522. ated Transaction Some CCs suspend CSED. See Section 11.08(6). For IMF only an optional CSED TIN indicator (P) Primary, (S) Secondary or (B) Both can be used to identify which taxpayer the extension applies to. (See Section 11 for appropriate closing codes) 77 Records reversal of a previously posted TC 520. If TC 520 posted prior to cycle 8624, TC 550 must be input to extend the CSED. Refer to section 11 for specific CC reversal activity. Indicates and reverses previously posted 520's as an error, and causes Closing Codes, if 70-89, to be updated to zeros. Indicates that a Collateral Agreement is pending. Suspends Collection action (IDRS only-Does not post to master file) Reverses TC 524.
IIBIA
Correction of 520 77 Processed in Error Collateral Agreement Pending
Collateral Agreement No Longer Pending

.
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.-
Trans DRlCR File Code 528 IIBIA
Title Terminate Stay of Collection Status
Valid Doc. Code
Remarks Terminates the stay of collection status 41 or 42. When a TC 528 pends to a module, it comes out of status 41/42. New status is determined by status prior to 41/42. (IDRS only-Does not post to master file). A balance due account is considered currently not collectible. Closing Code is 01-39. (see Section 11 TDA Closing Codes for appropriate closing codes) TC 530 CC 08 generates TC 540 and set the MFR to 8. Indicates that the Account is now considered collectible. Indicates the previously posted 530 is in error. May be input for zero or with an amount. If input with an amount, it credits the tax module for the portion of assessed module balance on which the CSED has expired and restricts the computer from interest and Failure to Pay Penalty computations. Reverses a TC 534 in whole or in part by debiting the tax module for the amount of the module balance which was written off incorrectly. If it completely reverses the TC 534 amount, the restrictions on computer computation of interest and FTP Penalty are removed. Reversal of TC 530. Is generated when a TDA is reissued as a result of the TPI (Total Positive Income) reported on a subsequent return, or the posting of a change of address or TC 150, TC977 to account in Currently not Collectible sta-: tus with Closing Code 03. When input with an amount equal to or less than module balance, to reduce the outstanding balance of the module without reducing the tax liability. 1) if TC 538 attempts to post to other than a MFT 01103109111112 tax module or, 2) if TC 538 attempts to post to a module where a TC 971 AC 93 is not present. or, 3) when TC 538 or multiple TCs 538 exceed the module balance it will unpost.
I/B/A
Currently not Col- 77 lectible Account
53 1
IIBIA
Reversal of a Cur- 77 rently not Collectible Account Correction of 530 77 Processed In Error Expired Balance 54 Write-off, accrued or assessed
532
I/B/A
534
Credit (PJ)
IIBIA
535
Debit (PJ)
IIBIA
Reversal of Expired Balance Write-off
54
IIB
Reversal of Generated Currently not Col- Transaction lectible Account Status
Trust Fund Recovery Penalty Cases
54
L----
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-7 -
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Trans DRlCR File Code 539 B
Title Trust Fund Recovery Penalty Cases
Valid Doc. Code 54
Remarks Reverses TC 538 in whole or in part, multiple TCs 538 may be reversed with a TC 539 with the same date. 1) if TC 539 attempts to post to a module where a previously posted TC 538 is not present, 2) if TC 539 attempts to post to a module and does not have the same date as the previously posted TC 538 or the TC 539 amount exceeds the amount of TCs 538 with the same date, it will unpost. Records death of taxpayer. Changes FR Code to "8" so blank returns are not mailed. Also may be generated as the result of a return (TC 150) posted with Condition Code "A" or "F" or by TC 530 CC 08. IMFIIRAF: released by TC 542. Indicates the previously posted 540 was in error. FR is changed to "4" (IMF). Extends the Collection Statute Expiration Date to the data input with this transaction. For IMF only, an optional CSED TIN indicator (P) Primary, (S) Secondary, or (B) Both can be used to identify which taxpayer the extension applies to.TC550-Definer-CD required with TC 550 input. See 102.4.24.5 cont (5) element 27 for values and meanings. Extends the Assessment Statute Expiration Date to the date input. BMF: Generated when TC 3001301 posts with a Statute Extended Date that is equal to ASED on latest dated unreversed TC 5601564 already posted to the module. EPMF: Can be computer generated when a TC 421 posts with an EP Statute Date that is later than the module's current ASED.
IIA
Deceased Taxpayer
IMF: 61, 09, 10, 26, 27, 72, 73 Both: 11, 12,21, 22, 77
IIA
Correction of 540 77 Processed in Error Waiver Extension 77 of Date Collection Statute Expires
IIBIAIE Waiver Extension 77 BIE of Date Assess- Generated ment Statute Transaction Expires

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-.
. . - .. . .
Trans DRlCR File Code 570 IIB A
Title
Valid Doc. Code
Remarks Indicates additional liability pending. Freezes (-R freeze) module from refunding or offsetting credit out. TC 570 can be generated to establish frozen status by the following: IMFIBMF: a) A return (TC 150) posted with CCC "3" (IMF) or CCC "X" (BMF), b) Document code 34 credit transaction input with credit freeze code. c) TC 670 posts creating a credit balance and an unreversed TC 420 or 424 is posted to module. d) A document Code 54 with TC 291 and Priority Code 7 in blocking series 740-769. e) TC 150 blocking series 920-929. f) TC 24X with reference number 699. g ) TC 680 if results in credit balance of $5 or more. h) TDI Refund Hold (Julian Date 999) BMF: When Form 706 module, in installment status 14, goes to credit balance. IRAF: Freeze suppresses issuance of CP 331. BMF: Generated when form 706 (MFT 52) in status 14 (installment) goes to credit balance, except when a prior TC 460 is posted. Use module control DLN. Frozen status released by the following: a) TC 571 or 572. b) Module goes to zero or debit balance (except when module contains any TC with Doc Code 33 in the DLN. c) Posting of TC 30X (except with disposal code 7 or 11). d) Posting of TC 29X (except with priority code 6 or 7 or blocked 200-299) e) TC 150 f) TC 840 blocked 920-929. g) TC 29X with TC 180 with zero amount if there is no unreversed TC 180 or 186 posted. h) Zero balance, TC 290 or 300 PC 8, TC 571 or TC 572 # Releases the 5701576 freeze status. Used to remove TC5701576 Input in error.
Additional Liabil- IIBAIA; 17, 18, ity Pending andlor 24, 48, 58, 77 Credit Hold IIB; 09, 10, 11, 12, 21, 22, 26, 27 1 61 :
IIBIA IIBIA
Reversal of TC 570
77
Correction of 570 77 Processed in Error

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-.
I _
Trans DRICR File Code 576 Debit (PJ) I
Title Unallowable Tax Hold
Remarks Generated by TC 150 with a Credit Balance and Unallowable Tax. Holds the Unallowable Tax to the extent of the Credit Balance in suspense. Freezes the amount of the TC 576 from refund and offset out. Resequence all Debit transactions including generated Doc. Code 34 debits and transfer in (TC 370) except TC 667 & 896. (This amount has not been assessed). Generated by TC 300,571,572 or TC 421 with Doc. Code 47 and Disposal Code 20-25, 27, 29, 31-33, 35 or 36. Restores TC 576 Unallowable Tax into the tax module and releases 576 hold. Federal Tax Lien has been filed for this tax period. This transaction can represent two different types of liens; "Selfreleasing" and "Re-filed". Each will have a unique indicator setting. On IMF this transaction is also used as a "2032A Indicator" and a Carry-over Basis Indicator. On BMF, used to post "2032A Election" (F706) or "2032A Heir" data (F1120, 1041, or 1065) or to post cross-reference SSN data (F720, Abstract no. 52). 1) Generated to post to the entity when an MFT 01/11 TC 150 is input with a significant "parent EIN" field. Use the DLN for the TC 582 being generated and include the "parent EIN" in the TC 582. 2) Generated to post the entity when a F1120/1120N 1120S1104111065TC 582 posts to a tax module. Use the DLN of input TC 582 as the DLN for the TC 582 being generated.
577
Credit (PJ)
Reversal of TC 576
IIB
Lien Indicator
77
IIB
Reverse Lien Indi- 77 or GenerReverses TC 582. Deletes Cross-Refcator ated Transaction erence SSN (BMF only). TC 583s will be generated in the conversion run for those modules where the last CSED has expired and the first "lien only" TC 582 posted after cycle 198301 (BMF), or 198313 (IMF) (i.e. "Self-releasing" liens). Transfedrevenue 24, 48 receipt cross.ref TIN Posts a cross reference TIN from a transfer on a revenue receipt transaction.
Trans DRlCR File Code BIIIE
Title
Valid Doc. Code
Remarks Not liable this tax period. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. No longer liable for tax. Satisfies this module and all subsequent modules for same MFT if not already delinquent. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. Reverse any previously posted TC 59x (regardless of the TC 59x cc) present in the module. Updates FRC from 0 to 1.
Satisfying Trans. 14, 49 or Generated Transaction Satisfying Trans. 14, 49 or Generated Transaction
BIIIE
BlllE
Reverse 59X Trans Satisfying Trans 14, 49 or Generated Transaction
BIIIE
Unable to locate taxpayer. Satisfies this module and all subsequent modules for same MFT. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. TC 593 updates the Filing Requirement Code to zero. Note: when an address change posts to the entity, a TC 592 is generated 1 cycle later for each module with a RDD within the previous 5 years of the current 23C date. Return previously filed. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. Referred to Examination. Satisfies this module and all subsequent modules for same MFT. Requires a two digit closing code for IDRS input. Updates FRC to zero. See Section 11 for appropriate closing codes. Referred to Criminal Investigation. Satisfies this module and all subsequent modules for same MFT. Requires a two digit closing code for IDRS input. Updates FRC to zero. See Section 11 for appropriate closing codes. Surveyed. By National Office direction only. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. Shelved. By National Office direction only. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes.
B/I/E
Satisfying Trans
14, 49
BIIIE
Satisfying Trans
14, 49
B/I/E Satisfying Trans
14, 49
BIIIE
Satisfying Trans
14, 49
BIIIE
Satisfying Trans
14, 49
Trans DRlCR File Code 599 B/I/E
Title Satisfying Trans
Remarks Return secured. Satisfies this module only. Requires a two digit closing code for IDRS input. See Section 11 for appropriate closing codes. Manual Clearance of underpayment for less than $5.00. Input only as a part of an account transferred in: see TC 370.#
600
Credit (PJ)
I/B/E
Underpayment Cleared Manually (Under $5) # Assessed Debit Cleared Generated transaction
B/I
Generated when a TC 971 AC 31/32 posts and the module balance is debit. Post TC 604 to the module for the amount of the assessed balance. Accrued Interest and Accrued Penalty fields will be posted. Update Status as appropriate. A TC 604 indicator (restricting penalty and interest) will be displayed in the tax module balance section. The Julian date of the generated TC 604 should be modified to be 999 for AC 31 and 998 for AC 32. When TC 608 posts, extract to IDRS if the module is under IDRS control. Generated TC 605 for the full amount of the previously posted unreversed TC 604 when a TC 972 AC 31/32 posts. Clears any debit (plus) net balance less than $5.00. For MFT 61 debit balance # must be under $1.00. Reverses a previous write-off under certain conditions if a dishonored check is posted to a module or a remittance is received which equals or is less than the amount of a previous small balance write off. Generated weekly when Collection Statute Expiration Date expired and module assessed balance is debit. Post TC 608 to the module for the amount of the assessed balance. Accrued interest and accrued penalty fields will be posted. Update status as appropriate. The TC 608 will carry a zero amount when the assessed balance is already zero and there are only accruals of FTP and/or interest when the last module CSED expired.
B/I
Generated Rever- Generated sal of TC 604 transaction Underpayment Cleared (Under $5) # Reversal of Underpayment Cleared Generated Transaction Generated Transaction
606
I/B/A
607
I/B/A
608
Credit (NPJ)
I/B/A
Statute Expiration Generated Clearance to Zero Transaction Balance and Remove
Title
Valid Doc. Code
Remarks Generate TC 609 for the full amount of previously posted unreversed TC 608 when: 1) a subsequent transaction carrying a money amount posts, or 2) CSED is extended or suspended. For partial reversals, subsequent to the generation of the TC 609 generate TC 608 for the remaining balance. Prior to 1993: Generated with transaction code 370 (Doc Code 52). Issue a new TDA Information Record when current module status is TDA status or Status 12 preceded by TDA status, the total module balance is $25.00 or more, and a TC 609 posted in the current cycle but there is no TC 29X or TC 30X posting in the current cycle.
609
Debit
IIBIA
(NPJ)
Reversal of Stat- Generated ute Expiration Transaction
610
Credit (PJ)
IIB
Remittance with Return
IMF: 11, 12, 17, Credits the tax module with a payment 18, 19, 21, 22, received with the return, including pay24, 26, 33, 34, ment with voucher. 58, 70,76 BMF: 03,05,06, 08, 09, 10, 11, 12, 13, 14, 16, 17, 18, 19, 20, 24, 25, 34, 38, 40, 41, 42, 43, 44, 46, 58, 65, 70, 71,76, 81, 83, 90, 91, 95
611
Debit (PJ)
IIB
Remittance with Return Dishonored
19,24, 58, 87
Records a dishonored check issued with return, reduces 610 credit in whole or in part. BMFIIMF: If not accompanied by secondary TC 280, TC 286 is generated. Reverses a 610 transaction in whole or in part that is posted in error by debiting the Tax Module for the amount of the remittance with return. NOTE: Form MFT 04, only valid for tax periods sub- .,. sequent to 199412 (not valid with 34 doc code).
612
Debit (PJ)
I/B
Correction of 610 19,24, 34 Processed in Error

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Trans DRlCR File Code 620 Credit (PJ)
Title
Valid Doc. Code
Remarks Credits the module with the remittance received with the Form 7004127581 8736, and posts a tentative liability, which is the tax amount that is allowed installment payment privilege. TC 620 received on Doc. Code 04 extends the due date (if Condition Code "L" not present) for filing return and generates Status Code 04 for 1120, 990C and 990T or Status Code 14 for 1041 if timely, adequate payment is made. If form 7004 received without remittance generates .00.
Initial installment 04, 17,19 payment: Form 7004, MFT 02+33; Form 2758, MFT 05; Form 8736, MFT 05.
7004 Received 621 Debit (PJ)
Installment Payment Check Dishonored
19, 24, 58, 87
Records a dishonored check issued with tentative Form 1120 return or Form 70041275818736 reduces TC 620 credit in whole or in part. Reverses TC 620 by debiting the Tax Module for the amount of the 622 transaction. Releases credits only to the amount of the input TC 622. Manually computed credit for amount falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment. Reversal of TC 630. ldentification number 03 indicates reversal of credit for solar or wind energy investment. Master File generated credit for amounts falling under Separate Appropriations. With identification number 02, indicates credit for solar or wind energy investment. Reversal of TC 636. ldentification number 03 indicates reversal of credit for solar or wind energy investment. Credits the tax module with an advance payment of a determined deficiency. BMFIIMF: Overpayment interest is never allowed on TC 640 (blocked 990999) "Cash Bonds" which are in excess of the audit deficiency to which it is applied. Overpayment interest is not allowed even if the deficiency is subsequently abated in whole or in part.
622
Debit (PJ)
Correction of 620 19, 24, 34 Processed in Error Manual Applica- 51, 52 tion of Appropriation Money
630
Credit (PJ)
IIB
632
Debit (PJ)
IIB
Reverse of Man- 51, 52 ual Application of Appropriation Money Separate Appro- Generated priations Refund- Transaction able Credit
636
Credit WJ)
IIB
637
Debit WJ)
IIB
Reversal of Sepa- Generated rate AppropriaTransaction tions Refundable Credit Advance Payment All: 17, 18, 19, of Determined 24, 58, IIB: 34 Deficiency or Underreporter Proposal
640
Credit (PJ)
IIBIA

.
Title
Valid Doc. Code
Remarks Tax module frozen from refunding, offsetting out or credit elect when TC 640 posted and no TC 300 present or TC 300 has disposal code 7 or 11 or the 23C date of TC 300 (not disposal code 7 or 11) is earlier than transaction date of TC 640. Freeze is released when TC 640s are reversed, posting of TC 300 (not disposal code 7 or 11), TC 29X blocking series 500-519, 540-589, 600619 or 640-679, or module balance becomes zero or debit. (MFT 55 640 freeze released when TC 640s are reversed or total module balance becomes zero or debit). Module is frozen from offsetting in when TC 640 posts and there is not a TC 300 with a 23C date prior to the transaction date of the TC 640. Freeze is released when TC 640s are reversed, posting of TC 29X (except PC 6 or 7 or B.S. 5005191600-619) or 30X for an amount, module becomes zero or debit balance, TC 846/706/826/896/736/340/3411780 or 856 posts. Also used to post URP CP-2000lStat. Notice Payments, etc.
641
Debit (PJ)
IIBIA
Dishonored 19, 24, 58, 87 Check on Advance Payment
Records a dishonored check issued as advance payment (640 transaction) and reduces credit in whole or in part. BMFI IMF: releases TC 640 freeze if net of 64X transactions reach zero. If not accompanied by secondary TC 280, TC 286 is generated. Reverses a 640 transaction in whole or in part by debiting the Tax Module for the amount of the remittance. BMFI IMF: Releases TC 640 freeze if net of 64X transactions reach zero. (FTD) Credits Tax Module for Federal Tax Deposit payment when MFT 01,03, .. 09, 10, 11, 12 or 16. (Tax Module is frozen from refunding or offsetting until TC 150 posts.) NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in '1 2'. Not valid with doc code 34. Debits tax module for Federal Tax Deposits because of a dishonored check. If not accompanied by a secondary TC 280, a TC 286 generates. Valid MFTs are 01, 03, 09, 10, 11, 12 and 16.
642
Debit (PJ)
IIBIA
Correction of 640 All: 19, 24 Processed In IIB: 34 Error
650
Credit (PJ)
Federal Tax Deposit
19, 24, 34, 97
651
Debit (PJ)
Invalid Federal Tax Deposit
19, 24, 87, 97

l -
Trans DRlCR File Code 652 Debit (PJ) B
Title
Valid Doc. Code
Remarks Reverses TC 650 in whole or part by debiting the module. Debits Tax Module for Federal Tax Deposit posted in error when MFT is 01, 03, 09, 10, 11 or 34. NOTE: For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in '12'. Not valid with doc code 34. Credits tax module for amount of Estimated Tax paid. Credit is frozen from refunding or offsetting until a TC 5901 591(BMF only) or a TC 150 posts. Applicable to Forms 990C, 990T, 990PF, 1040, 1041, 1041ES, and 1120 only. IMF: See UPC 198 and UPC 305. The transaction code that identifies the credit on the tax module as an FTD payment. Applicable MFTs that can be used with this TC are 02, 05, 33, 34 and 44.
Correction of FTD 19, 24, 34, 97 Posted In Error
660
Credit (PJ)
118
Estimated Tax
660
Credit (PJ)
Federal Tax Deposit
661
Debit PJ)
118
ES Payment or FTD Check Dishonored
116: 19, 24, 58, 87 8:97
Debits tax module for the amount of a previously submitted Federal Tax Deposit. This is a Dishonored Check Transaction. If not accompanied by secondary TC 280, TC 286 is generated. Reverses a TC 660 or TC 666 in whole or in part by debiting the module. IMFI BMF may reverse TC 430 remittance amount. BMF only: Debits tax module for Federal Tax Deposit posted in error when MFT 02,05,33,34 or 44. IMF only: Records the transfer of underclaimed ES Credits which are frozen: Doc. Code 24 or 34 indicates the credits have been transferred to another account: the amount of the transaction is debited to the Tax Module and any balance is unfrozen: reverses the TC 430 remittance amount: TC 662 in zero amount releases frozen excess ES credits.
662
Debit (PJ)
I/B
Correction of 660 I/B: 19, 24, 34, Processed In 58, 87 Error 8:97

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Trans DRlCR File Code 666 Credit (NPJ) I
Title
Valid Doc. Code
Remarks When taxpayer claims more ES credits than are posted in tax module, settlement is frozen and a TC 667 is generated and resequenced to search the spouse's tax module. TC 666 represents the amount of ES credits transferred-in from the spouse's module (may be zero if none available or spouse's account is not found) and freeze is released. Also, credits to a deceased taxpayer's spouse's account. (Julian 999) Initialized when a CCC "F" return posts requesting credit elect. Debit transaction representing amount of ES Credits transferred to a spouse's account. Release Excess ES Credit Freeze. If return has posted, credits the Tax Module with payment on account. If return has not posted, credits the Tax Module with prepayment on account. See UPC 198, and UPC 305. May carry a Designated Payment Code (DPC) (See section 11.12) Processing of TC 670 with secondary TC 460 use doc code 19. Records a dishonored check issued as a subsequent payment. IMFIBMFI IRAF: If not accompanied by secondary TC 280, TC 286 is generated, except for blocking series 800-899 (E.F.T. Payments). Note: For MFT 04, only valid for tax periods subsequent to 199412 not valid with doc code 34. Reverses a 670 in whole or in part by debiting the module.Note: For MFT 04, only valid for tax periods subsequent to 199412, tax period must end in '12', not valid with doc code 34. Input of a TC 672 Changes an existing TC 670 to TC 673.
Estimated Tax Generated Credit Transfer In Transaction
667
Debit (NPJ)
Estimated Tax Generated Debit Transfer Out Transaction
670
Credit (PJ)
IIBIA
Subsequent Pay- All: 17, 18, 19, ment 24,58 IIB: 34
671
Debit (PJ)
IIBIA
Subsequent Payment Check dishonored
19, 24, 58,87
672
Debit (PJ)
IIBIA
Correction of 670 All: 24 Processed In IIB: 34 Error

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L. ; -. .
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Trans DRlCR File Code 678 Credit (PJ) Debit (PJ) Credit (PJ) B
Title Credits for Treasury Bonds
Valid Doc. Code 17, 24, 58
Remarks Credits Tax Module for amount of estimated tax paid by Treasury Bonds. Applies only to Estate Tax. Reverses TC 678 in whole or in part by debiting the module. Input to pay assessed and/or unassessed interest due without tolerance application. If unrestricted, updates interest paid field by the TC 680 amount. If the interest paid field exceeds the interest assessed field, generates TC 196 to the extent of paid unassessed interest due. Any portion that exceeds TOTAL interest due is applied to tax and penalty. The TC 680 amount which pays assessed interest is excluded when recomputing interest. Records a dishonored check issued as a designated payment of interest and reverses the 680 transaction in whole or in part. If not accompanied by secondary TC 280, TC 286 is generated. Reverses 680 credit in whole or in part by debiting the Tax Module. IMFIIRAF: When posted, computer automatically generates a TC 197 interest reversal (of TC 196) generated from the posting of TC 680 if interest has not been abated previously. TC 197 will not generate if interests restricted with TC 3401341. Credits the Tax Module for a designated payment of a penalty assessment. Records dishonored check issued as a designated payment of penalty and reverses the 690 transaction in whole or in part. If not accompanied by secondary TC 280, TC 286 is generated. Reverses a 690 credit in whole or in part by debiting the Tax Module. Designated Payment of Fees and collection costs. The money amount must be equal to or less than the net amount of unreversed TC 360's excluding amount of previously applied TC 694's. Will also go unpostable if there is no TC 360 present.
679
Reversal of Cred- 24, 58 its for Treasury Bonds Designated Payment of Interest 17, 18, 19, 24
680
I/B/A
681
Debit (PJ)
I/B/A
Designated Payrnent Check Dishonored
19, 24, 58, 87
682
Debit (PJ)
IIBIA
Correction of 680 All: 19, 24, 58, Processed In 87 1,B: 34 Error
690 691
Credit (PJ) Debit (PJ)
IIB IIB
Designated Pay- 17, 18, 19, 24, ment of Penalty 34, 58 Designated Pay- 19, 24, 58, 87 rnent Check Dishonored
692
Debit (PJ) Credit (PJ
I16
Correction of 690 19, 24, 34 Processed In Error Designated Pay- All: 17, 18, 19, ment of Fees and 24,58 Collection Costs I/B: 34
694
I/B/A
Trans DRlCR File Code 695 Debit (PJ) llBlA
Title
Valid Doc. Code
Remarks Reverses TC 694 in whole or part.
Reverse Desig- All: 19, 24 nated Payment of llB: 34 Fees and Collection Costs Credit Applied 24, 58
700
Credit PJ)
IIBIA
Credits Tax Module for a manually transferred amount. Will have corresponding debit TC 820 if amount is from a MF Account. Accounting credit posts in erroneous refund cases to prevent bill from generating. Credit will be reversed once refund repaid. For MFT 04, only valid for tax periods subsequent to 199412. Tax period must end in "12. Not valid with doc code 34. Reverses the generated 706 credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 706 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be processed either in the order the TC 706s occur or decreasing money amounts. The corresponding credit is TC 821. Reverses TC 700 credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 700 date. The corresponding credit is TC 822. For MFT 04, only valid for tax periods subsequent to 199412, not valid with Doc Code 34. An MCC computer generated transaction in the amount of a credit offset into a Tax Module. A TC 826 debit transaction is the corresponding entry. Before generating a refund, the computer analyzes all Tax Modules in the account and offsets the credit to any Tax Module with a balance past due. Credits Tax Module for amount of overpayment from prior year's return which taxpayer elects to apply to the succeeding year's estimated tax. If Document Code 48, it is transferred from one tax period to another within the ADP system and therefore must be accompanied by TC 830. Document Code 58 is used during conversion to ADP to transfer these credits from the District Office to the proper Tax Module on the Master File.
701
Debit PJ)
IIB
Reverse Generated Overpayment Credit Applied
24
702
Debit
IIBIA
(PJ)
Correction of Erroneously Applied Credit
706
Credit WJ)
IIB
Generated Over- Generated payment Applied Transaction from Another Tax Module
710
Credit (PJ)
IIB
Overpayment Credit Applied from Prior Tax Period
Trans DRlCR File Code 712 Debit (PJ) I/B
Title Correction of 710 or 716 Processed In Error
Valid Doc. Code 48
Remarks Reverses a TC 710 or 716 credit in whole or in part by debiting the Tax Module. Generally requires a counter entry of TC 710 to credit the correct Module. Releases excess ES Credit Freeze. Transaction date must match TC 710 or 716 date. An MCC computer generated credit which applies the amount of credit elected and available from the preceding year's Tax Module. A TC 836 debit is generated for the amount of the credit. Applicable to Forms CT-1, 720, 940,941,943,945,990C, 990T, 990PF, 1040, 1041,1042 and 1120. BMFIIMF Tax Module is frozen from offsetting and refunding unless TC290/ 291 is posted with Priority Code 8. IRAF is frozen from issuing CP 331 until posting of an ExaminationIDP Tax Adjustment, or any Doc. Code 24 transaction, or TCs 721 (BMF), 722, 820, 830, 843: or tax balance becomes zero or debit. Companion TC is 772 for interest amount.
716
Credit (NPJ)
I/B
Generated Over- Generated payment Credit Transaction Applied from Prior Tax Period
720
Credit (PJ)
1IBlA
Refund Repayment
721
Debit (PJ)
I/B/A
Refund Repayment Check Dishonored
45
Dishonored taxpayer's check: may be equal to or less than the 720. Companion TC is 770 for interest amount. If not accompanied by secondary TC 280, TC 286 is generated. Taxpayer's correction or adjustment made to refund repayment. Companion TC is 770 for interest amount. Credits Tax Module for a manual transfer of an overpayment of interest. Document Code 24 records a transfer with the ADP system and generally requires a corresponding TC 850 debit. Doc. Code 58 transfers such overpayment to the MF from a non-ADP return. Reversed by a TC 732. Reverses the generated TC 736 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 736 date. Reverses TC 730 interest credit applied in whole or in part by debiting the Tax Module. Transaction date must match TC 730 date.
722
Debit (PJ) Credit (PJ)
I/B/A
Correction of 720 48 Processed In Error Overpayment Interest Applied 24, 58
730
I/B/A
731
Debit (PJ)
IIB
Reverse Generated Overpayment Interest Applied
24
732
Debit (PJ)
I/B/A
Correction of 730 24, 58 Processed in Error
Any line marked with kc is for official use only -- - ---- - -

736 Credit (NPJ) IIB
Title
Valid Doc. Code
Remarks
Records the computer generated transfer of an interest refund to a Tax Module in debit (underpaid) status. Credits the module for the amount of interest, whichever is less. The corresponding debit is a TC 856. Reversed by a TC 731. BMFIIMF: Freezes module from refunding and causes issuance of CP 31 for IMF or CP 231 for BMF (undelivered refund check notice). If any module in the account is in 740 Freeze condition; IMF-Freeze condition is released by the posting of TC 018, or BMF-Freeze condition is released by TC 018 or an address change posting, the frozen credit is released for subsequent reissuance of the refund. IRAF: To post, TC 740 must agree with unreversed TC 840 or 846 on amount. No issuance of Form 1664-IRS. "UNDL REF" Transcript will be issued when unreversed TC 740 is present and name andlor address change is posted. "RFNDBLE C R (IRAF) Transcript will be issued when module balance changes and results in a credit balance except when module balance change is the result of a TC 740. Must match an unreversed TC 740 on date and amount to post. After posting, if the amount of the TC 740 transaction is zero, the 740 Module Freeze is released. Posts interest generated on an IMF overpayment transferred to a BMF Tax Module in debit (underpaid) status. Credits module with amount of interest or amount of underpayment whichever is less. Corresponding debit is TC 876. Credits the Tax Module for a payment which was substantiated as having been paid, but not posted to the MF. Reverses TC 760 in whole or in part by debiting the module.
Generated Inter- Generated est Overpayment Transaction Applied
740
Credit (PJ)
IIBIA
Undelivered Refund Check Redeposited
742
Debit (PJ)
IIBIA
Correction of 740 45 Processed In Error
756
Credit (NPJ)
Interest on Over- Generated payment Trans- Transaction ferred from IMF
760
Credit (PJ) Debit (PJ)
IIBIA
762
IIBIA
Substantiated Credit Payment Allowance Correction of TC 48 760 Processed In Error

- . _ _ _ _ I
& -
Trans DRlCR File Code 764 Credit (NPJ)
Title Earned lncome Credit
Remarks Posts Earned lncome Credit generated from line items from Adjustments. The Credit is for full years except decedents for tax periods ending 12/31/1975 through 11/30/1977. The Credit is available for offset, refund or credit elect. Reverses TC 764 or 768.
MCC generated to allow a refundable credit (other than ES or excess FICA) which was verified on a Form 720, (abstract # I 1 amount) 941, 942, 943, 945 (Advanced Earned lncome Credit) 990C, 990PF, 990T, 1040, 1040C, 1041, 1120 or 1120s return but not previously posted to the Tax Module, or from the appropriate line item adjustment of an Examination or DP Tax Adjustment. Includes credit allowed for gasoline tax paid, credit from Regulated Investment Co., or Covenant Bonds with item reference 334 (1993121994 11 only) for installments of 1993 additional taxes.
765 766
Debit (NPJ) Credit (NPJ)
I I/B
Earned Income 47, 54 Credit Reversal Generated 47,54 Refundable Credit Allowance
766 W/ OTN 767
Credit
I/B
IRS TOP Offset Reversal
47, 54
Reverses a prior posted TC 898, TOP Offset, when input with the same offset trace number (OTN) A generated error correction which reverses a TC 766 credit allowance posted in error. Results from the appropriate line item adjustment of an Examination or DP Tax Adjustment with item reference 334 (199312-199411 only) for installment of 1993 additional taxes. Reverses a prior posted TC 766, TOP offset reversal, when input with the same offset trace number (OTN). Caution: This transaction must not be input except to correct a TC 766 on the FMS Reject Listing. Posts Earned lncome Credit which is generated from information received from Code and Edit. Credits the Tax Module to allow credit on overpayment. lncludes restricted interest on overpayment or offsetting interest adjustment to TC 721, 722 or 840. Overpayment interest is not computer generated until module balance reaches zero.
Debit (NPJ)
IIB
Generated Rever- 47, 54 sal of Refundable Credit Allowance
767 W/ OTN
Debit
I16
Rejected TOP Off- 47, 54 set Reversal
Credit (NPJ) Credit I/B/A
Earned lncome Credit Credit Interest Due Taxpayer
Trans DRlCR File Code 771 Debit (NPJ) Debit (NPJ) B
Title
Valid Doc. Code
Remarks Reverses amount of interest (TC 770 or 776) included in refund deletion. Accompanies TC 842. Reverses a 770 or 776 transaction in whole or in part by debiting the Tax Module. When secondary to TC 720, it represents an offset to the original TC 776 allowance. Manually calculated debit interest that is charged at credit interest rates when "netting" is applicable. BMFIIMF: Credits the Tax Module for the amount of computer generated interest due when a Tax Module is overpaid as the result of a credit or an abatement. If restricted credit interest was previously posted to the Tax Module, interest must be manually computed. IRAF: Generated from posting of TC 742 or 843 for amount of credit (TC 777) interest that was generated upon posting of a TC 740 or 841. Generated from the posting of TC 740 or 841 to reverse the generated interest amount allowed on latest dated refund (TC 840 or 846) when a TC 740 (undeliverable refund check) or a TC 841 (Cancelled Refund Deposit) posts. Also generated debit interest that is changed at credit interest rates when "netting" is applicable. An interest netting TC 777 is generated with "999" in the Julian Date of the DLN to identify the transaction as "netted interest". To post, a return (TC 150) and an unreversed TC 480 must be posted. Issuance of OIC transcripts is continued. (1) Unreversed TC 780 generates OIC Transcript whenever module net balance changes. BMF: Releases TC 480. freeze, but does not stop issuance of transcripts. Freezes module from offset in. Prevents computer calculation of interest and FTP. IMF: Prevents computer generation of credit or debit interest. Credits are frozen from refunding in all tax modules of the account for 8 weeks; also, credits in the affected tax module are frozen from offsetting in or out. 78 Hold released by TC 781, 782, 788.
Interest Reversal 48 Prior to Refund Issuance Correction of 770 45, 47, 48, 51, Processed In 54 Error or interest netting
772
I/B/A
776
Credit (NPJ)
IIBIA
Generated Interest Due on Overpayment
777
Debit (NPJ)
IIBIA
Reverse Gener- Generated ated Interest Due Transaction Taxpayer or interest netting
IIBIA
Master File Account Compromised

C
Trans DRlCR File Code 78 1 I/B/A
Title Defaulted Account Compromise
Valid Doc. Code 77
Remarks Reverses all previously posted TC 780 transactions in the module. OIC Transcript is issued in cycle of posting and discontinues further OIC Transcripts. IMFIIRAF: Releases CrediVDebit Interest, FTP Restrictions and 7801480 Indicators. BMF: Releases interest and FTPP computation restrictions. Records the correction of 780 posted in error. Reverses all previously posted TC 780 transactions in the module. BMFIIMF: Does not stop transcripts. Tax Module reverts to status under TC 480. IMF: Re-freezes the Tax Module against offsetting out and refunding. IMFIIRAF: Releases debitkredit interest restriction. IRAF: Suppresses issuance of CP 331. BMF: Releases interest and FTPP computation restrictions. To post, an unreversed TC 780 must be posted. Records the closing of an accepted Offer-in-Compromise. Issuance of future OIC transcripts is discontinued. BMFIIMF: Account and Tax Module is released for offsetting and refunding insofar as pertains to OIC freeze. CrediVDebit interest restriction (and FTP on BMF) established from the posting of TC 780 are retained. IRAF: CP 331 issued if module is in Credit Balance. Manually applied overpayment credits transferred from the IMF to the BMF or IRAF. IMF credits are not applicable to taxpayers with a Form 706, 709,990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement Corresponding debit is TC 890. Will unpost unless TC130 present. Reverse TC 790 or 796 in whole or in part by debiting the tax module. Transaction date must match TC 790 or 796 date. The corresponding credit is TC 892.
IIBIA
Correction of 780 77 Processed In Error
IIBIA
All Collateral Con- 77 ditions of the Offer Completed
790
Credit (PJ)
BIA
Manual Overpay- AIB: 24 ment Applied from B: 34 IMF
792
Debit (PJ)
BIA
Correction of 790 BIA: 24 Processed In B: 34 Error
Trans DRlCR File Code 796 Credit (NPJ) BIA
Title Overpayment Credit from IMF
Valid Doc. Code All: Generated Transaction A: 29
Remarks Credits the tax module for an amount of IMF overpayment transferred to the BMF or IRAF. The credit is for the lesser of the amount of the IMF overpayment or the IRAFIBMF underpayment. IRAF credits will be generated before BMF credits are generated. A corresponding TC 896 debit is posted to the IMF for each credit. IRAF: Generated when IRAF Excise Tax is present at 1040 settlement. If the taxpayer and spouse each have an IRAF account and they file jointly, credit may be to either of the IRAF accounts. BMF: Generated when a taxpayer overpays hislher IMF account by $100 or more and underpays hislher BMF account. Not applicable if this account contains a Form 706,709,990,990C, 990PF, 990T, lO4l,lO4lA, 1065,1120, 4720 or 5227 filing requirement or tax module. Reversed by a TC 792. Identifies a manually prepared transaction for the input of Claimed Withholding and Excess FlCA Taxes collected at source. Reverses an 800 in whole or in part; debits the tax module for amount of transaction. Credits the tax module for the amount of withholding taxes and excess FlCA claimed on a Form 1040 or 1041 (198712 & later) return. May also be generated by appropriate line adjustment on an Examination or DP Tax Adjustment. Reverses the TC 800 or 806 credits in whole or in part by posting a debit to the tax module. MCC computer generated from the appropriate line adjustment of an Examination or DP Tax Adjustment. MFT 05: only reverses TC 806. To freeze the module from refunds, offsets and credit elect. TC 810 with Code 1 indicates prefiling notification. Code 2 indicates ATSDT (Abusive Tax Shelter Detection Teams). Code 3 earned Income Credit Check Freezes YR input.Contact Examination Branch if this transaction needs to be input.
800
Credit PJ)
IIB
Credit for Withheld Taxes
48, 51
802
Debit (PJ) Credit WJ)
I16
Correction of an 48, 51 800 Processed In Error Credit for Withheld Taxes and Excess FICA Generated Transaction or 54
806
I16
807
Debit WJ)
IIB
Reversed Credit for Withheld Taxes
Generated Transaction or 54, 51
Refund Freeze
77
Title Reverse Refund Freeze
Valid Doc. Code

77
Remarks Reverses TC 810 in whole or in part. TC 811 with zero will reverse the TC 810 and allow release of all credit (providing no other freezes are in effect). Manually transfers previously posted credit amount to another tax module. another account, excess collections, or other destination as required. BMFllMF Releases Assessment Statute Expiration Freeze for Doc. Code 24 only. CAUTION: CREDIT MUST BE AVAILABLE ON MASTER FILE AT TIME OF POSTING OR WILL UNPOST. IMF: SEE UPC 175.BMF: SEE UPC 325. The corresponding credit is TC 700. NOTE: Form MFT 04,only valid for tax periods subsequent to I99412.Tax period must end in '12'.Not valid with 34 Doc code.
820
Debit (PJ)
I/B/A
Credit Transferred
821
Credit (PJ)
IIB
Reverse Generated Overpayment Credit Transferred
24
Reverses the generated TC 826 overpayment credit transferred in whole or in part by crediting the tax module. Transaction date must match TC 826 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be input in the order that the TC 826's occur. The corresponding debit is TC 701. Reverses TC 820 and 824 in whole or in part by crediting the Tax Module. The corresponding debit is TC 702.NOTE: For MFT 04,only valid for tax periods subsequent to 199412. Not valid with 34 doc code. Transfers overpayment credits frozen by TC 1 30 Account Refund Freeze. Releases TC 130 Account Refund Freeze. IMF: See UPC 168 and 175. BMF: See UPC 325. An MCC computer generated debit for the amount of overpayment credit transferred to another tax module within this taxpayer's account. The corresponding credit is 706.
822
Credit
IIBIA
Correction of an Overpayment Transferred In Error
24,58
824
Debit (PJ)
llB
Overpayment 24,58 Credits Transferred to Another or to Non-MF Accounts Overpayment Transferred Generated Transaction
826
Debit (NPJ)
IIB
Trans DRlCR File Code 830 Debit (PJ) I16
Title
Valid Doc. Code
Remarks Debits the tax module for the amount of credit elected to be transferred to the following period with same type of tax. A manual transfer. The corresponding credit is 710. Release Hold Refund Freeze. CAUTION: Credit must be available on Master File at time of posting or it will be unpostable. IMF: See UPC 175. BMF: See UPC 325. Corrects an 830 or 836 transaction posted in error. Transaction date must match TC 830 or 836 date.
Overpayment 48 Credit Elect (Transferred) to Next Periods Tax
832
Credit
I16
(PJ)
836 Debit (NPJ) IIB
Correction of Credit Elect Transfer Overpayment Generated Credit Elect Transaction Transferred to Next Periods Tax
A debit for the amount of overpayment

elected to be applied to the following tax period. MCC computer generated upon posting a Form CT-1, 720, 940, 940EZ. 941,943,945,99OC, 990T, 990PF, lO4O,lO4l, 1042,1120 if a credit amount exists. Designates a manual refund was issued prior to or after a return (TC 150) has posted. If return has not posted, freeze module from refunding or offsetting out. Refer to Freeze Code -X in Section 8. Credits the tax module for the amount of the transaction from a refund check (TC 840 or BMFIIMF 846) which was cancelled. BMFIIMF: Module is frozen from offsetting or refunding. (Exception: Refunds that have been recertified are not frozen. Block and serial no. 88888.) is released by: BMF-An Examination or DP tax adjustment Doc. Code 24 or 34; TC 820, 830 or 843; when tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. It is used on Non-Master File to assess the amount that has been erroneously abated.
840
Debit (PJ)
IIBIA
Manual Refund
45
841
Credit
IIBIA
(PJ)
Cancelled Refund 45, 48 Check Deposited

--
Trans DRlCR File Code 842 Credit (PJ) B
Title Refund Deletion
Valid Doc. Code 48
Remarks The transaction will delete the scheduled refund prior to its release to the Treasury Disbursing Center. The transaction is posted to the BMF tax module as a credit. Companion TC is 771 for interest amount. Tax module is frozen from offsetting or refunding unless TC 2901291 is posted with Priority Code 8. It is released by: Examination or DP Tax Adjustment; Doc. Code 24 or 34; TC 820 or 830; or tax module balance becomes zero or debit; or by TC 571 or 572 if a TC 570 has posted. Item is not journalized but is fully controlled. Reversal of erroneous TC 841. Date and amount must match those of the TC 841 being reversed. Zero amount transaction which identifies tax module containing an erroneous refund. Must find an unreversed TC 840 or 846 to post. Freezes entire account from refunding. Freezes any modules with a TC 844 present from offsetting in or out. Refer to -U Freeze in Section 8. Generates "TRANS-844" Transcript for any module that the net module balance has been changed and is credit. Zero amount transaction. Reverses TC 844. Must find an unreversed TC 844 to post. Debits the tax module for the amount of overpaid tax (plus applicable interest) to be refunded to the taxpayer. Manually transfers interest on overpayment to another tax module and generally requires a corresponding 730 credit. Reverses TC 856 in whole or in part by crediting the tax module.
843
Debit (PJ)
IIBIA
Check Cancella- 45 tion Reversal Erroneous Refund 77
IIBIA
IIBIA
Reverse Errone- 77 ous Refund Refund of Overpayment Overpayment Interest Transfer Generated Transaction 24, 58
846
Debit (NPJ) Debit (PJ)
IIB
850
IIBIA
851
Credit (PJ)
IIB
Reverse Generated Overpayment lnterest Transfer
24
852
Credit (PJ) Debit (NPJ)
llBlA
Correction of 850 24, 58 Processed In Error Overpayment Interest Transfer by Computer Generated Transaction
Corrects 850 transaction by posting a credit to the tax module. Debits the tax module for the amount of interest which can be transferred and applied to a tax module in debit (balance due) status. The corresponding credit is TC 736.
856
llB

--.-
Trans DRlCR File Code 860 llBlA
Title
Valid Doc. Code
Remarks Reverses erroneous abatement after statute of limitations has expired. (Does not post to Master File.) Posts interest generated on an IMF overpayment transferred to a BMF tax module in debit (underpaid) status. Corresponding credit is TC 756. Manual transfer of overpayment credits from the IMF for application to the BMF or IRAF. (BMF credits cannot be applied to taxpayers filing Form 990, 990C, 990PF, 990T, 1041, 1O4lA, 1065, 1120, 4720 or 5227.) The corresponding credit is TC 790. Will unpost unless TC 130 is present. Reverses TC 890 or 896 in whole or in part by crediting the tax module. Transaction date must match TC 890 or 896 date. Corresponding debit is TC 792. TC896 with AGISA code represents a previously posted DMF offset. A DMF TC 896 will no longer occur after 11111 1999. Credits the tax module with the amount of DMF offset reversal requested. Reverse in whole or in part an associated TC 896 with a matching agency and subagency. BMF: Valid on Form 1120. Treasury Offset Program (TOP) offset initiated by FMS. Posts with the trans date and DLN of the refund from which it originated. It has a memo amount, an Offset Trace Number (OTN), and an XREF SSN. TC 898 reduces the amount of the refund with which it is associated. Reversed by a TC 766 with the same OTN or TC899 with same OTN. TOP offset reversal initiated by FMS. Posts with a type code, memo amount, and OTN. Reverses a prior posted TC 898 with the same OTN. Type 1 - FMS TOP offset reversal. Type 2 - Agency refund of TOP offset. Type 3 - FMS refund of TOP offset. Type 4 -Agency refund reversal.
Reverses Errone- 51 ous Abatement Interest on Over- Generated payment Trans- Transaction ferred to BMF
Debit (PJ)
Manual Transfer of Overpayment Credits to BMF
24
Credit (PJ)
Correction of TC 24 890 Processed In Error Overpayment Credit Offset Generated Transaction or 29
Debit (NPJ)
IIB
Credit (NPJ)
IIB
DMF Offset Reversal
IIB
FMS TOP Offset Generated Transaction
llB
FMS TOP Offset Generated reversal or Transaction Agency Refund1 Reversal

- L. _ _ _ I
Title
Valid Doc. Code
Remarks Campus request to delete a specific entity or tax module from the TIF (IDRS) based upon the FLC. Does not post to Master File. Campus request to put a specific entity or tax module on the TIF (IDRS). The requested module data will be displayed on IDRS in approximately 2 weeks and will remain on IDRS for 3 weeks unless other action established a longer retention. If no account or modules exists a Master File, a TC 904 is generated. Does not post to Master File. MCC computer generated to indicate that an entity was deleted by TC 020. Does not post to Master File. Generated by MCC to notify IDRS that the entity or tax module requested by TC 902 is not present on the IMFIBMF. TC 904 will identify the Retention Register D.O. if the module has been removed. Doc Code 99 (4th & 5th digit of the 904 DLN) indicates TIN is present but module requested is not. With Doc Code 79, TIN is not present1 Name Control incorrect. ldentifies an account assigned to Criminal lnvestigation Division. Prevents entity or tax modules from being removed from the Master File as an Expired Account. IRAF: Causes subsequent IRAF transactions to be unpostable. Reverses TC 910 freeze. Reverses TC 914 freeze. ldentifies a tax module assigned to the Criminal lnvestigation Division. Establishes modular freeze which causes all transactions except the following to be unpostable: IMF only-Corr. UPC 183; IMFIBMF-TC 428, 910, 912, 920 and 99X; EMF only-Corr. UPC 333, TC 019,424 (Push Code 049), IRAF Corrected Unpostable Code 733. BMFI IMF: Prevents entity or tax modules from being removed from the MF as an expired account.
IIBIAIE Delete IDRS Indi- 79 cator
IIBIAIE Campus IDRS Indicator
79
IIBIA
Master File IDRS Generated Entity Delete Transaction
IIBIAIE Notify IDRS Entity Generated or Module not Transaction Present
IIBIA
Criminal Investigation Hold
77
IIBIA IIBIA IIBIA
Reversal of TC9lO Criminal lnvestigation Active Criminal lnvestigation
77 77 77
4 n y line marked with # is for official use only

--A
--
Title Partial Reversal Refund Scheme
Valid Doc. Code 77
Remarks Addresses a specific tax module and releases a credit for refund or offset in the cycle of posting if there is an unreversed TC 916 or 918 present. Posts to a specific tax module and establishes a Refund Scheme Freeze in the tax module. Reverses a TC 91 6.
Criminal Investigation Refund Freeze
77
Reverse Criminal 77 Investigation Refund Schemes IIB Criminal Investigation Entity Refund Freeze Reverse Refund Scheme 918 77
Posts to entity and establishes a Refund Schemes Freeze in all tax modules in the account. Reverses a TC 91 8. Records notice Records in the Status History Section of the tax module, the status, date and amount of taxpayer balance due notices generated by IDRS. Does not post to Master File. IRP Underreporter status transaction. Posts to tax module balance section. The transaction date and process codes are updated by subsequent TC 922. Will not affect status history section. See iunderreporter Process Codesi, Section 8.
IIB IlBlA
77
IDRS Notice Sta- 79 tus
IRP Underreporter
Generated Transaction or 77
IRP COMM, IRP 77,99 or Gener- IRP communication transaction. Posts Communication ated Transaction to IMF. Posted TC 924 is updated by all other 924s. TC 924 may be input from IRP or generated by Master File when: TC 300 Ref +S7890; or TC 140 or 922 with InUDiv field of $500 or more. Also refer to Back-up Withholding, Section 11. # IlBlE Return Required Suspense I/B 78, E 77 Generates Campus Notice CP 9811981 498 when TC 150 posts to a module containing TC 930. EPMF: Posts to a Plan Return Module when an unreversed return is not present in the module. A transcript is produced when an unreversed TC 150 posts. Reverses a TC 930.
IIB
Reverse Return Required Suspense
78
IIB IIB
Strike Force Con- 77 trol Reversal of Strike 77 Force
TC 940oN o longer valid after cycle 199052. TC 942oN o longer valid after cycle 199052.
Trans DRICR File Code 960 I/B/E
Title
Valid Doc. Code
Remarks Adds CAF indicator to the module. Causes notices and/or refunds to be sent to authorized representative. Also can be generated when a TC 150 or 620 (BMF) with a significant CAF code posts and an unreversed TC 960 is not already posted. Also posts to the entity and sets the RAF-Filing and EFTPS Indicators. Reverses TC 960 and zeros module CAF indicator. BMF: For Reporting Agents File, posts to the entity, and zeros the RAF-Filing and EFTPS Indicators. Updates CAF lndicator in the module; does not reverse TC 960. BMF: For Reporting Agents File, posts to the entity and updates the RAF-Filing and EFTPS Indicators. Generated when MFT 03 TC 150 posts with data transcribed from accompanying F8743. Generated when MFT 16 TC 150 posts with data transcribed from accompanying F945-A.
Add Centralized 77 Authorization File lndicator Reporting Agents File
I/B/E
Reverse Central- 77 ized Authorization File lndicator
IIBIE
Update Centralized Authorized File lndicator
77
F720 Additional Schedules; or
F945 liability amounts from F945-A and related dates F941 liability amounts from Schedule B and related dates B/I/A Miscellaneous Transaction 77
Generated when MFT 01 TC 150 posts with data transcribed from accompany Schedule B.
Performs different actions based on the Action Code which are listed separately. Used to reverse TC 971.
B/I
Reverses 77 ArnendedlDuplicate Return XREF TINITax Period Data Application for 84 Tentative Refund F 1139 Processed Return Filed-8038 Series Return and Additional Filing of Form 5330
Identifies receipt of Form 1139 application of tentative refund for corporation (valid for input after 4/1/1993). Tax liability assessed from additional original filing of Form 5330 and the posting of Form 8038 Series Return.
Trans DRlCR File Code 976 Credit B
Title
Valid Doc. Code
Remarks ldentifies the input return (TC 150) which caused a duplicate posting condition. Also, identifies an amended return (TC 150 with Condition Code G). CP 193 will be issued unless unreversed TC 420 or 424 posted; in that case, CP 293 will be issued. Except for Forms 1065, with PIA Codes of 6212 or 6218, tax module, is frozen from offset1 refund until an Examination (TC 30X) or DP adjustment (TC 29X) is posted subsequent to TC 976 posting. Identifies the input return which causes a duplicate posting condition. TC 150 is replaced with TC 976 by computer. IMF: CP 36, Notice of Duplicate Return is issued. Prints CP 29 Indicator on CP 36 if module contains an amended return with other than Doc. Code 54; amended return freeze was on in module at beginning of cycle; and current processing cycle is later than 19 cycles from normal return due date. Tax module is frozen from offsetting and refunding until released by an Examination (TC 30X) or DP Tax (TC 29X) Adjustment. IRAF: CP-336 (IRAF) Notice of Transcript of duplicate return is issued. Generated by a corrected unpostable 808 TC 150 to identify a duplicate return.
Posted Duplicate Generated Return Transaction
976
Credit
I1A
- . - .- ..- -.
Trans DRlCR File Code 977 Credit IIAIE
Title
Valid Doc. Code
Remarks ldentifies an input return which contained Condition Code G (Amended), or an IMF 1040X (identified by Block number 200-299). TC 150 is replaced with TC 977 by computer. An amount posted with TC 977 is a remittance amount and does not reflect adjustment in liability. Any subsequent adjustment will be input via TC 29X or 30X. IMF: If an original return is not posted, CP 29 or 729 notice of amended return is issued 19 cycles after the due date of the return. Tax module is frozen from offset out and refund until released by the original return (except 1040X). IRAF: CP 336 is issued if a TC 150 is not posted within 26 cycles of a TC 977 posting. EPMFldentifies an EPMF return which contained CCC-G, L, or Q and indicates that it has been consolidated with the original and the new data has been retranscribed and overlays posted data. Information from Forms W-3 and 1096 post to the CAWR module. Transaction posted to the CAWR module whenever the Control DLN of a 9411 9421943 tax module is that of an Audit or DP adjustment or Doc. Code 51 assessment transaction. Generated with special DLN to MFT 88 tax module to indicate related MFT 01/04/11/16 TC 1501 29Xl30X unposting UPC 322. Campus transactions which will post to the CAWR module and make adjustments to the module accumulators. Campus transactions which will post to establish various status codes on the CAWR module. They will be entered to generate notices, reanalyze modules, close cases, etc. ATC986 with Status 87 denotes a case sent from SSA to IRS. Status 87 and some Status 99 come from SSA through IRPICAWR.
Posted Amended Generated Return Transaction Posted Consolidated Generated Amended, Late Reply, or DOL Referral
W-311096 Transaction
Any
CAWR Control 35,41,42,43, DLN Transaction 47, 51, 54
CAWR 30 Adjustment Transaction CAWR Status Transaction 30
IIBIEIP Specific Transcript
Generates a SPECIFIC transcript for the particular Tax Module designated 92(IRP), or Gen- by the MFT Code and Tax Period. This erated Transac- TC with Doc Codes 56 and 99 is input tion via CC PATRA.
Trans DRlCR File Code IIBIA
Title Open Module Transcript
Remarks Generates OPEN MODULE transcript of all open tax modules (debit or credit). Transcript will also indicate the current FR Codes of the account.
IIBIEI Complete or Tax AIP Class transcript
56 (IMF), 99 (PMF) or Generated Transaction
IIBIAIP Entity Transcript
BMF: MFT 00 generates a complete transcript of all tax modules within the account regardless of the balance. Other than MFT 00 generates a transcript of every module within the specified MFT. With Doc. Code 99, generates Tax Class Transcript. IMFI IRAF: Generates a complete transcript. This TC with Doc Codes 56 and 99 is input via CC PATRA. 99(PMF), Generates an ENTITY transcript listing 56(IMF) or Gen- name line(s) and all transactions erated Transac- posted to the Entity module of an tion account. This TC with Doc Codes 56 and 99 is input via CC PATRA. Generated Transaction Indicates that two accounts failed to merge; causes a complete account transcript to be generated. Does not post to Master File. IMF: lndicates difference in validity status; causes a complete account transcript to be generated. Does not post to Master File. BMF: identifies UPC 305 transcript. Transmits information on IMF accounts containing TC 130 with closing codes 03, 12 and 24-32 to the BMF cross-reference which has been 53'd to reactivate the BMF account if the closing code condition has been met on the IMF. Updates entity. Generated when TC 150 for MFT 51 posts with name line or spouse SSN. Also generated when TC 150 for MFT 52 posts with Date of Death different from DOD already posted. lndicates an IMF transaction which updates the IRAF control DLN.
BII
Follow-up on Uncollectible
Update Entity Information
Update DLN
Any line marked with # is for official use only . --
- -------
-- -
MF and IDRS Collection Status Codes

The Master File codes are MCC computer generated as a result of the computer analysis after a transaction has posted to the Master File. The Status Code designates the current collection status of the module and will appear on the MCC transcripts and on IDRS. The ten-digit abbreviations appear on the MCC transcripts only. IDRS Status Codes which are unique to IDRS or vary in meaning from similar MF status codes are identified by *. (Reference Internal Revenue Manual, 2.24.1)
Code File 00 02"" 03"" I/B/A I/B/E I/B/E
Abbreviation RT NOT FIL DEL STATUS TDI STATUS
Explanation Module is established but return is not filed. Return not posted; letter of inquiry mailed. IDRS in delinquency status. ""NOTE: 02 and 03 Status Code are modified and further explained by Status Indicators following the Status Codes. (See Sec. 11 for a definition of these indicators) Extension of time for filing granted. (Date of status is extension application filing date.) Installment basis, when applicable, to Forms 990C, 990T and 1120. 7004 filed, underpaid installment notice sent. (990C, 990T, 1120 modules only.) Delinquent return not filed. Collection activity suspended while examination or criminal investigation review, or until another tax period posts to the Master File. Return is filed or assessed or, if MFT 13, TC 240 posted, no tax liability or even balance on filing. CAWR module in balance. Return is filed or assessed or, if MFT 13, TC 240 posted, overpaid or subsequently collected. Full Paid-generated in response to Command Code STAUP or when TC 291 appends to a module in IDRS Status 89 and the IDRS module balance is less than tolerance.
I/B/A
EXT FILING
7004 UNDER I/B/E NO DEL RET
I/B/A/E RT NT EVEN B IIBIA MOD BAL R OP OR PD
R INSF REM
Return filed and assessed; inquiry letter sent regarding insufficient installment remittance-Form 990C, 990T, 1120, 2290 and 4638 only. Credit cannot be offset into the module. Form 1041 (without CC 5), or Form 706, 706NA, 4638,* 990C, 990T, 1120 and 2290 return is filed and assessed; or returns with Condition Code 5 (1120, 1041,99OC, 990T) filed and assessed. Balance due-installment basis and/or manual billing operations; no billing or computation of interest on the computer. Generate CP 191 BMF Transcript Notice whenever there is a deferred action 32 for current cycle or whenever a transaction posts to a module in other than TDA status with this status present in the Status History Section. Form 1120, 990C and 990T must have CC 5. CAWR CP Notice 251 Form 706 return filed and assessed; balance due with no installment, however, settlement payment deferred for 26 cycles or until Treasury Bond payment (TC 678) is posted. Suppress notices. Return filed and assessed balance due date (current 23C plus 10 days) is less than RDD as extended. First notice issued.
INSTAL MBL
1 NB DUE BAL DU DEF
IlBlA
R BAL NDUE
Code File 20 B
Abbreviation RET INSTAL
Explanation Return filed and assessed-installment basis and current-Forms

990C, 990T. 2290,4638 and 1120 only. Credits cannot be offset
into the module. RET INSTAL IDRS CP 501 NOTICE ISSUED I/B/A IMF SETTLEMENT NOTICE TDA REG Return filed and assessed. Return filed and assessed; First Notice issued. No longer being input but can be present on file. Return is filed and assessed or, if MFT 13, TC 240 posted-First Notice issued. Also update to Status 21 in the cycle the duplicate freeze is present and TC 606 criteria are met. Return filed and assessed; or, if MFT 13, TC 240 posted TDA issued, ACS. If module overpaid in Status 22, the status will not be updated to status 12 until the assessed module balance has been reduced to zero. Return is filed and assessed; TDA issued, ACS, Queue, ICS, or paper. TDA-Generated when one or more modules balance due meets the established TDA tolerance, or in response to CC STAUP. BELOW TOL Return is filed and assessed or, if MFT 13, TC 240 posted-Module Balance below TDA tolerance. Below TDA Tolerance-Generated when a module is used in computing aggregate IDRS Module Balance, and the module does not qualify for an IDRS Notice at time of analysis. This status could also be generated from IDRS status 51 analysis. Tolerance-Generated when a module is used to compute the aggregate IDRS Module Balance and the module does not qualify for a notice at time of analysis-Relay Tolerance. IIAIB TDA REG Return filed and assessed; TDA issued, awaiting paper or ICS assignment, Queue. See BMF status 22 entry and note that BMF carries all TDAs as status 22 on Master File. Open CAWR Case referral to Exam BMF Status to CAP when TC 986 ST CD 91 attempts to post to CAWR case with an SSA IND = 2 IINB TDA REG Return filed and assessed, TDA issued, awaiting paper or ICS assignment, CFF. See BMF status 22 entry and note that BMF carries all TDAs as status 22 on Master File. Open Case Referral to CI MAN NOT TRANS OUT CAWR Manual Correspondence Issued. Open Case Referral to Collection Account transferred out. Transactions other than TC 370 with secondary TC 402 (IMF), or TC 402 (BMF) attempting to post to the account are unpostable, UPC 311 (BMF); or UPC 186 (IMF). Transferred out-Generated in response to Command Code STAUP. Indicates module balance has been transferred to another file. CLOS EXAM CLOS COLL CLOS INTEL CAWR and SSA IND = 2 Closed to Examination. CAWR and SSA IND = 2 Closed to Collection. CAWR and SSA IND = 2 Closed to CI
IIBIA
TDA REG N IIBIA IB
B B B IIBIA
Code File
Abbreviation CLOSED
Explanation CAWR Closed with TC 290 for zero with TP reply received (not SSA IND = 2 cases). Closed CAWR (not SSA IND = 2) TC 290 with money amount and TP reply received. Closed CAWR (not SSA IND = 2) through research only
CAWR
CAWR closed No reply (not SSA IND = 2 cases). CAWR or SSA IND = 2 case closed due to completed merge at BMF
CAWR
CAWR closed UNDEL (not SSA IND = 2 cases). CAWR - Closed SSA IND = 2; TC 290, RC 549 (for any amount or zero) input to IDRS, BMF update to CAWR Automated Program (CAP). CAWR - SSA IND = 2 with TC 290, RC 549 for zero or with $, entity is either bankrupt or defunct (CC 07 or 10 only) sent from BMF to CAP. Stay of Collection (Negotiable Collateral)-Generated when TC 524 with Closing Code (CC) 41 pends to a module. This status suspends all notices except those called for in Collateral Agreements. Stay of Collection (Non-Negotiable Collateral)-Generated when TC 524 with CC 40 or 42 pends to module. This status suspends all notices except those called for in Collateral Agreements. Stay of Collection (Combat)-Generated when there is a combat freeze on the account and the module is in an active notice or TDA status. TC 500 with CC 50 pends to module. This status suspends all notices except those called for in Combat Deferments. Stay of Collection (Military)-Generated when TC 500 with CC 51 pends to a module. This status suspends all notices except those called or in Military Deferments. Reply to CAWR Correspondence (no SSA IND = 2) CAWR module re-analysis request 'CAWR - SSA IND = 2, undeliverable closed/no new addresslend of program (PCD). Expired Stay of Collection (Military1Combat)-Generated when a TC 550 pends to a module in IDRS status 43 or 44. This status initiates action for issuance of a MilitaryICombat Suspension Notice and TDA. Temporary Freeze-Generated when a TC 470 with no CC pends to a module in IDRS notice status. This status suppresses all IDRS balance due notices up to a maximum of 15 cycles, unless reversed by TC 472 or released by 29X, 30X. Generated by Command Code STAUP when status 20, 22,24, 26, 54, 56 or 58 is requested with a significant (non-zero) number of cycles to delay. Suppresses the IDRS balance due notice for up to 15 cycles, depending on control base information. Deleted transaction-Generated when certain transactions which altered the IDRS Status, are deleted. Initiates analysis to recover prior IDRS status.

-----
Code File *50 I/B
Abbreviation
Explanation Revise IDRS Status-Generated by CC STAUP when status 20, 22, 24, 26, 54, 56, 58 is requested and number of cycles requested is 00. Causes module to be accelerated to the requested notice1TDA status. Undelivered Notices-Generated by input CC STAUP 5100 if master file status 19 or 21 is present. Accelerates final notice. Currently not Collectible Account-Generated when TC 530 with CC 01-08 or 10-39 pends or posts to a module or when TC 470 with 90 or 93 pends or posts to a module. This status suppresses all IDRS balance due notices. Currently not Collectible-Generated module with CC 01-08 or 10-39. when TC 530 pends to a
I B
I/B/A I/A I/B/A IIB
2nd Notice 3rd Notice 4th Notice
IDRS CP 502 Notice Issued. CAWR Reserved IDRS CP 503 Notice Issued. Telephone Call Notice (Indefinitely suspended cycle 197927). IDRS CP 504 Notice Issued. Installment-Generated when CC IAORG or IAREV is input to an account. Establishes active lnstallment Agreement. This status suspends all notices except those for lnstallment Agreements. Suspended lnstallment Agreements-Generated when certain conditions specified in lnstallment Agreements are encountered. This status suspends all notices except those called for in Installment Agreements. Deferred lnstallment Agreement-Generated when CC IADFR is input to an account. Defers lnstallment Agreements. This status suppresses all notices except those called for in lnstallment Agreements. Defaulted lnstallment Agreement-Generated when CC IADFL is input to an account, or whenever an lnstallment Agreement is defaulted. This status initiates a Notice of Default during weekly update and a TDA eight cycles later. CAWR correspondence other than ST CD 16/21/28/42/55/69/90 issued. CAWR reply received on Interim Response issued to TP (Action 61) No SSA IND = 2 98C issued OIC PendingISuspend TDA-Generated when an unreversed TC 480 is present in a module, and CC STAUP is input with IDRS Status Code 71. This status suppresses all balance due notices except first notices. LitigationISuspend TDA-Generated when a TC 520 with CC 7089; (except ccs 71, 72, 75 and 84) is input and posts to a module. This status suppresses all IDRS balance due notices. Obsolete as of January 1991, but may still be present on IDRS. lmmediate TDA Pending-Generated when the First Notice and lmmediate TDA are issued during the same cycle. This status suppresses TDA issuance for one cycle.
Code File *77 I/B
Abbreviation
Explanation Accelerated Notice Account-Generated for certain Primary TDA Selection Codes. This status causes analysis for fourth notice three to eight cycles after extraction. SSA IND = 2 cases where IRS indicates case in balance but SSA indicates case is out of balance.
MOD OUT BL
CAWR Module out of balance; or, SSA IND = 2 cases; or, Case returned from CI (ST CD 27), Exam (ST CD 25), or Collection (ST CD 29). Collection Suspended-Generated in response to Command Code STAUP, or when TC 524, 520, 500 or 470 with CC 90 or 93 pends to the module. CAWR SSA IND = 2 Case CP-253, 99C, 2057C issued. CAWR SSA IND = 2 Case closed with automatic penalty assessment from CAWR Automated Program (CAP). Response received to CP253,99C, 2057C SSA IND = 2automatic penalty assessment made. No
Undeliverable CP 253, 99C with SSA IND = 2 no automatic penalty assessment made. CAWR SSA IND = 2 closed under tolerance atlby EMF (CAP sent ST CD 91, ST CD 94 to CAP and BMF). CAWR - SSA IND = 2. TC 290, RC 549 for zero, input to IDRS and posted to BMF, sent to CAP as ST CD 40. CAWR - SSA IND = 2 case, TC 290, RC 549 with $ input and posted to IDRS and to BMF. Sent to CAP as CC 40. CAWR reserved CAWR-and SSA IND = 2 cases Closed unreconciled. Transferred OutlSC Location-Generated when the location codes of a module is transferred out of the SC. Transferred OutlSC Location-Generated when a module in TDA or Suspended Status is transferred out of the Campus, but the account is still within the Campus. CAWR - SSA IND = 2, research reveals money match, case in balance but master file not updated. tHistorical only. (Form 4638 obsolete.)
# # # # # #
Master File Freeze Codes and IDRS Status 48

Master file processing uses alpha codes to identify specific conditions that are generated either systemically, during the processing operation, or manually, through input of a transaction code. These alpha codes are commonly referred to as "freeze" codes. This term is misleading since not all alpha codes indicate activity within a module or account is frozen. Various IDRS conditions also affect the status of a module. Assessmentlabatement actions, refunds, offsets, status updates, issuance of TDA balance due notices or suspension of a CSED can be affected by these alpha codes or IDRS conditions.

-
Freeze File code -A llBlA
Freeze Condition and Explanation
Freeze Release
Duplicate Return Freeze-Initiated by TC IMF: TC29X (except blocked 2XX or pri976 return (with or without "G" code) or ority code 6, or 7, (except TC 291 with generated (IMF & BMF) from the posting priority code 7 blocked 740-769); TC of TC 971 with action code 10 or 12-15. 30X with priority code 1 or 3 (except IMF only-TC 150 if amended return with 51 doc code). BMF: AuditIDP freeze (E-) is present, TC 977 if TC 150 Adjustment posting in a subsequent is present (except if the DLNs are equal or cycle.lRAF: TC29X or 30X. the TC 977 DLN has a doc code 11 with B.S. 9XX), TC 290 (B.S. 200-289) posts to a module with amendedlduplicate freeze or unreversed TC 576 is present. IRAF only-TC 976 posted-no original. Freeze refunds, credit elect and offset out. Generates CP 36/36A or CP193 except for TC 971 AC 10 or 12-15. Offset InIExpired Module-Credit is avail- Module - TC 534 posting able for off-set but there is a debit balance Account - All DA 41's (8 weeks) have module of $25 or more without a TC 534 been removed. posted. Earliest CSED has expired. CSED Transcript generated. Entity freeze.# STEX Freeze--Statute of Limitations for refund has expired. Module freeze. TC 820 or module becomes zero (except unreversed TC 576 on IMF) or # debit, or less than $5.00 credit.
I/B
I/B
Treasury Bond Freeze-credit balance of Posting of TC 679 to reverse all TC 678 $500 or more and TC 678 credit of $500 in the module with significant amount. # has posted for MFT 52 only. Potential manual interestlpenalty adjustment. Freezes Refunds or offsets out of module. Combat Zone Indicator. Set by TC 150 CC Z or TC 500 CC 52 input to any module in the account. Prevents offsets, suspends the ASED and CSED, and restricts interest, FTP, delinquency and estimated tax penalty on all modules in the account containing a normal RDD prior to the Combat Departure Date plus grace period. Consolidation-Computer generated when the posting of transactions would cause the module to exceed the maximum size allowable. Module goes to zero or debit balance or TC 29X (except Priority Code 6, or 7 or blocked 200-299) or TC 30X. Released when ail module TC 500 transactions with CC 52 have been reversed by TC 500 with CC 53, and input of TC 502.
Upon consolidation of excess transactions. Computer generated
Freeze File Code CllB
Freeze Release
Offset overflow-The offset storage area Computer released after all resequencis not large enough to hold all generated ing transactions are posted andlor transactions, transactions are reseaccount becomes active or at least 1 quenced because of Entity freeze, DLN of debit module which is either completely posting TC 150 with a credit balance is or partially satisfied contains Accrued same as posted TC 977 DLN. A credit bal- Late Payment Penalty. Transactions ance has been completely offset and 2 or with money present being resequenced. more debit modules still exist. The 57 hold Current year return with un-honored is released due to the credit module bal- credit elect attempting to refund. ance being equal to or less than the sum of the TC 197 posted in the module. RSED-(Refund Statute Expiration Date). RSED freeze is released by posting of Tax module freeze prevents refund, offset the 29X with priority code 4, or when out and credit elect processing. Set the module balance becomes zero or debit. freeze when TC 29X or 30X (doc code 47 or 54) posts and creates a credit balance that is comprised of pre-paid credits (credits posted by the due date of the return), and the Refund Statute Expiration Date (RSED) has expired. Exclude from the selection criteria 29X with blocking series 900-909, 910-91 9 and 920-929 all with 54 doc code only. (1)ES validation freeze is initiated by a TC Computer released by TC 666 (except 150 claiming more ES credits than are with Julian date 999). available resulting in a TC 667 resequencing to spouse's account. Module freeze.
(2) Used to offset an overpayment to a joint balance due account.
Released by spousal TC 826 (normally in 3 cycles).
Large Corporation Offset Freeze. Created Released by the TC 472 CC 97 expirawhen TC 470 CC 97 posts; freezes entire tion of DA57, or when module balance account (all modules) from offset inlout. becomes zero or debit. Tax shelter freeze is set by posting TC 810 to any module in the account. TC 811 (for each TC 810) with acredit release field of zero or with an amount in the credit release field will allow an equal amount of credit in that module to settle provided no other freeze is in effect. Computer released in 10 cycles, discrepancy is resolved by a subsequent posting of TC 6501660 or module balance becomes zero or credit or module reaches status 22123124126,
Rollback freeze is set Whenever rollback analysis has been performed and a discrepancy still exists. It is also set on debit modules that do not qualify for Rollover1 Rollback analysis if the account has no modules that are or have been in status 22 or 23 in the past 12 months. This freeze prevents offsets (generated) into the module.
Freeze File code

E-
Freeze Release
llB
Amended return freeze is set by TC 977 TC 150 (sets duplicate return freeze on (IMF) or TC 976 (BMF) posting to a mod- IMF when DLNs are not identical). TC ule and a posted TC 150 is not present. 971, action code 2. The freeze is also set when a TC 976 is generated from the posting of a TC 971 with action code 10 or 12-15. The module is frozen from refunding or offset (in or out). Generates CP 29 unless initiated by TC 971, action codes 10 or 12-15. Advance Payment freeze-TC 640. TC 30X (without Disposal Code 7 or 11) Freezes module from generated refund or posting if the 23C date is equal to or offset to other tax modules. Module freeze later than the TC 640 trans date; TC if no TC 290 blocked 500-519, 540-589, 6411642 posting which reverses all TC 600-619 or 640-679 or if no TC 300 640 credits in the module; module going present or, if TC 300 present containing to zero or debit balance and module disposal code 7 or I or, if 23C date of TC status is other than 14, 18 or 20 or when I 290 blocked per above or TC 300 (not dis- TC 29X blocking series 500-519, 550posal code 7 or 11) is earlier than transac- 589, 600-619, or 650-679 (for underretion date of TC 640. porter); or blocking series 540-549 or 640-649 (for substitute for return) posts. TC 6411642 or module balance becomes zero or debit (MFT 13155). TC 24X transaction with a date equal to or later than TC 640 transaction. Do not release Freeze if an unreversed TC 420 is posted. The restricted failure to pay penalty freeze (2) TC 272,321,502, 781 or 782. (1)(3) is set by: (1) TC 270 generated by posting Permanent restrictions. (4) TC 272,781 of TC 150 with condition code "Z". (2) TC or 782. 2701271 (except with RC 62), 320 (with significant amount), 500 or 780. (3) Doc Code 51 (except B.S. 100-159 or Doc Code 52. (4) IRAF-TC 270,271 or 780. The restricted failure to pay penalty freeze (1)TC 272 (zero amount) 321, 535 (if is set by: (1) TC 2701271 (except with RC TC 534 amount is completely reversed), 62), TC 320 (RDD is prior to 1-1-87), 534 781 or 782. (2) Permanent restrictions. (for significant amount) or 780. (2)Doc Code 51 (except B.S. 100-199) or Doc Code 52.
IIBIA
IIBIA
(1) Posting of an original return which TC 472 CC 94, TC 290 with priority contains a math error code. (2) Posting of code 6 or computer release in 12 an adjustment in the 770-789 block. (3) cycles. TC 150 (IMF) posting which contains CC "X" or "Y". (4) Posting of TC 470 CC 94. Module is frozen from updating to TDA status. IMF-BMF offset freeze set by resequencing a module TC 796.

-
Freeze File Code
Freeze Release
ment not present for an equal or greater amount.
TC 29Xl30X (with penalty assessment, including document code 51) or computer released in 8 cycles.
Module is frozen for offset or refund when- Module balance becomes zero or debit, or status updated from 06. ever a transaction posts that creates a credit balance and the status code is 06 with a TC 59X present. IIB Credit interest is restricted under the following conditions: ( I ) TC 770, 780 or 534 (BMF-for significant amount). (2) TC 150 with CCC "U" (IMF). (3) TC 150 posting to invalid segment (except if Accretion Indicator is set) or the doc code of the TC 150 is 72173 with a temporary SSN (1st digit is 9). (4) TC 150 with CCC " Z generates a TC 770 for zero amount. (1) TC 771 (BMF), 772, 535 (BMFmust completely reverse TC 534 amount), 781 or 782. (2)(3) IMF onlyreversal by TC 29X which contains a Returns Processible Date. (1 )(4) Net Module balance becomes zero or debit.
IIBIA
Debit interest is restricted by posting of TC 342, including DC 52, 535 on BMF TC 3401341, TC 5001780 (IMF); including (must completely abate TC 534), 781 or DC 52, TC 150 on IMF (with CCC 'Z'). TC 782 including DC 52. 370 doc code 52 posting cycle and subsequent TC 534 on BMF (with significant amount) or status 14 on BMF. Module freeze. Excess Estimated Tax Credit freeze-tax- TC 662 (may be for zero amount), 667 payer claims less credit than available on or 712. TC29X with Priority Code 8. IMF. Module freeze. Subsequent payment freeze is set by posting of TC 640, 650, 660, 670, 680, 690, 700, 706, 716 or 760 which creates a credit balance and interest or FTP penalty computation is restricted. TC 29X, 30X or assessed module balance becoming debit by $5 or # more, when total module balance (including accruals) becoming debit by # $25 or more, or when both the FTP penalty and interest freezes are released. IMF: Released by posting of TC 472 with CC94. BMF: Released by posting of TC 472 with CC 94 or posting of TC 291 with PC 7.
-J
IIBIA
IMF: Math error freeze set when return posts containing a math error notice code that increases tax. Also set by 29X blocked 770-789. TDA freeze set by posting of TC 470 with CC 94: IMFIBMF. BMF: Math error freeze is set by TC 470 CC 94 posting to a module that waslis frozen by the math error freeze (-G).
Freeze File Code
Freeze Condition and Explanation Credit module balances are frozen from refund or offset when the following conditions are present: (1) IMF-TC 29Xl30X is posted with a hold code 1, 2 or 4. (2) BMF-TC 29Xl30X is posted with a hold code 1, 2, 4, 6, 7 or 9. (3) Form 1120 with a CCC "N" (Joint Committee Case) is posted.
Freeze Release (1)(2) TC 150, 29X (IMF-except with priority code 6, 7 or B.S. 2XX). TC 30X (IMF-except if the doc code is 51 and the hold code is 2 on a C-UPC transaction or an unreversed TC 576 is present), TC 820 (BMF-except Doc code 58), TC 830, Doc code 24 or 34 transaction, net module balance becomes zero or debit. (3) TC 29Xl30X posts with doc code 51. (4) CCC "N" released by posting of 29Xl30X. NOTE: Posting of TC 29Xl30X with hold code 2141719 will withhold issuance of adjustment notice.
-K
I/B
Erroneous Credits freeze is set when Module balance is made up of only credit balance module with other than refundable cash credits, becomes zero refundable cash credits, (i.e., TC 606 or debit. write-off). The total module balance plus accrued FTP penalty less credit interest is greater than the net of transactions cited above (IMF). Module freeze. AIMS Indicator-Account selected for Certain TC 30X or 42X transactions or audit freeze is set by posting TC 4201424. TC 914, 916 or 918 if TC 424 is present Module freeze. and TC 150 is not posted. Freeze from return and offset when MFT 60 module has a credit balance of $10.00 or more. On setting the freeze, generate a record with fields that include credit balance and L- Freeze = 'ON', to be subsequently used for F2290 Credit Report. During the time this freeze is set, such a record should be generated whenever the module credit balance changes (but does not become zero) Release freeze when: (1) Doc code 34/24 credit transfers # posts; or (2) A TC 370 Doc Code 51 posts; or (3) A TC 290 posts; or (4) Module balance becomes zero or debit. On releasing the freeze, generate a record with fields that include credit balance, if any, and L- Freeze = 'OFF', to be subsequently used for F2290 Credit Report.
Account transfer out freeze is set by post- TC 402 (input only by Accounting ing of TC 400. Module freeze (except DC Branch). 52). B IIBIA IIBIA Maritime Industry Filer Notice status account. Module indicator only. Deletion of Employment Code "M" or module balance becomes zero or debit. Module balance becomes zero or TDA issuance.
Abatement refusal indicator is set when a TC 290, blocking series 970-979. TC 290 (Blocking Series 960-969) is posted. Subsequent abatement actions TC 161, 181,235,241,271 and 281 are unposted (UPC 321).

&
Freeze File Code

0-
Freeze Release
IIB
The re-establishment or account reacti- TC 150, 29X, 30X, 421, 550 or Doc. vated freeze is set by TC 370 (doc code code 51 record. 52) when a module is transferred from the Retention Register to the master file. Offset out, refunding and Balance Due TDA issuance (BMF) is restricted. Module freeze. Disaster freeze, set by TC971 AC 86 or 87. Causes unique penalty and interest processing, suppresses notices, TDA, TDI. The refund cancelledldeletionlrepayment freeze is set under the following conditions: (1) TC 720 or 841 (IMFIBMF) (except TC 841 with block and serial of 77777 or 88888 or if the module contains TC 29X with hold code 8 posted prior to cycle 8714.) (2) TC 842 with TC 150 present (BMF). Beneficiary offset freeze. Prevents F1041 (MFT 05) module from offsetlrefundlcredit elect if credit beneficiaries field is significant on return and 820 not posted. Rollover Freeze-Excess credits not declared upon return. Account frozen from refunding, or offsetting for MFT 01, 02,03, 10, 11 and 12, 16 and 33, TC 150 posts that has been 'E' coded (MFT 021 33). Released when current date is beyond the disaster end date in the TC 971.
IIB
IIBIA
(1)(2) TC 29Xl30X (IMF-except with priority code 617 or B.S. 200-299), TC 721 (BMF), 722, 820,830 except IRAF), doc code 24, doc code 34 (BMF and IMF (except with TC 720 or 841) TC 843 (IMF) or net module balance becomes zero or debit. Released by TC 820 or if module becomes zero or debit balance. Note: if debit balance is zero or credit is still holding check module for credit elect. Computer released after 15 cycles, when TC 6521662 posts and falls within $10 of the credits claimed by the taxpayer and the credits posted or by input of TC 290 00 HC 3 priority code 4. #
Unallowable tax hold or partial refund hold TC 30X, 571 or 572. TC 421 when Dis(TC 576). Freezes the tax module from posal Code is 20-25, 27, 29, 31-33, 35 refund and offset out. Module freeze. or 36. The additional liability freeze is set when a The 150 (non SFR), 571, 29X (except TC 570 is posted to a module. TC 570 is with priority codes 6 or 7, B.S. 200-299 generated on IMF under the following if the net of the TC 760 and 762 is not conditions: (1) TC 150 posts with a CCC zero or TC 2941295 if TC 570 was set "3" (except if a unreversed TC 424 or 940 with doc code 54). 30X (except disposal is posted or an audit code "L"/TCMP is on code 7 or I I ) , net module balance the return). (2) Posting of TC 680 creates becomes zero or debit or a debit transa credit balance of $5.00 or more after the action is posted that causes the credit interest accruals are assessed. (3) Adjust- module to be equal to or less than the ment record (doc code 54) B.S. 740-769. sum of a TC 197 posted subsequent to (4) Julian date 999 TDI refund hold. #the latest TC 196. If situation meets (5) due to TDI refund hold, the refund must be released with a TC 290 and priority code 8.
--
Freeze File Code -R B/A
Freeze Condition and Explanation The additional liability freeze is set on BMFIIRAF when a TC 570 is posted to the module. TC 570 is generated on BMF under the following conditions (1) TC 150 with CCC "X". (2) TC 291 with priority code 7.
Freeze Release TC 571, 572, 29X (except with priority codes 5, 6 or 7 (IRAF) or TC 180 for zero posts to module with no unreversed TC 186 (BMF), 30X (except disposal code 7 or 11) or net module balance becomes zero or debit. TC 291 with priority code 7 and TC 570 can only be reversed by TC 300 (except disposal code 7 or 11 or when the net module balance is zero. TC 24X posts to the Civil Penalty Module (MFT 13). TC 29X (excluding priority code 6, 7 or blocking series 2XX (IMF) or TC 30X. BMF: TC 612 to reverse TC 610 (except doc codes 17, 18, 58 or 34) not matching on return DLN when TC 976 posts, or when module goes to zero or debit balance. TC 018 (IMFIBMF), 150 (IMF), 742 (net of all TC 74X is zero or debit), 840 (IRAF), net module balance is zero or TC 014 (BMF only). Module balance becomes zero or credit. Status 22
RPS Multiple 61 0 freeze Multiple TC 610s were present on the module when the TC 150 posted or RPS TC 610 does not match DLN of posted TC 150. Module freeze.
Undelivered Refund Check. TC 740 (I/B/ A) or a refund attempting to generate from an IMF account with a Campus Zip Code. NOTE: CP 231 will be suppressed if TC 740 posts with bulk series "66666". TDA status: 22-ACS, 24-Queue or 26This paper (D.O.) is a non-freeze alpha condition. Module indicator.
TC 910 entity freeze. Intel-910 transcript TC 911 posting issued in the cycle TC 910 posts. Account freeze. Erroneous Refund Freeze (TC 844) Freezes entire account. Installment status 60. Module freeze. TC 845 Account freeze released when all TC 844's in entire account are reversed. Status updated to other than 60.
Indicates taxpayer has an outstanding lia- TC 131 or TC 824 bility on another account. Freezes entire account. Bankruptcy freeze is set by TC 520 with TC 5211522 with CC 83/85-89. Any TC the appropriate closing code as follows: 521 (IMFIBMF) containing a Statistical CC 83/85/88 (freezes assessment indicator. actions), CC 87 (freezes refunds), 831851 88/89 (freezes offsets), CC 89 (allows credit elect transfer), CC 86/87/89 (allows assessment actions), CC 86/89 (allows refunds), CC 86/87 (allows offsets), CCALL (suppresses balance due notices and suspends CSED). See Section 11 for additional informition.

- ---
Freeze File Code
Freeze Condition and Explanation The claim pending freeze is set when a TC 470 is posted to a balance due module. The freeze is also set on IMF with TC 840 (if TC 150 without CCC "0"is present and no 29X130X is present) or TC 9761 977. No closing code or CC 90 prevents offset in. Module freeze. BMF MFT 02 only: releases in 52 weeks or TC 472 CC 98, or TC 295, or when total module balance is zero or credit.
Freeze Release See 470 Closing Code Chart in Chapter 11. BMF: MFT 02 only TC 470 CC 98 carry back claim received. Prohibits offsets.
-W
IIBIA
The litigation pending freeze is set by TC TC 5211522 with the appropriate closing 520 with the appropriate closing code. TC code. Also, reestablish CSED on Chap520 with CC 70, 84, 75-81, suspends run- ter XI cases, after plan confirmation by ning of the CSED unless a TC 550, TC inputting confirmation date with appro552 or TC 522 is posted with a later trans- priate TC. action date. Refundsloffsets and credit elects are frozen except under certain conditions (See Section 11.08(6)). (1)TC 150 coded '0' without a TC 840 (1)(4)(5) TC 840. (1)(5) TC 29X with already posted. (2)TC 840 (except B.S. priority code 8. (2) TC 150 or 841 equal 9XX with Julian date less than 400) if no to TC 840. (3) TC 29X with priority code TC 150 present. (3)TC 840 (except B.S. 8 (except B.S. 2XX IMF); TC 30X with 9XX with Julian date less than 400) if TC priority code 8; status 22, 24, 26 or 60; module balance becomes zero or credit; 150 without CCC "0"provided module balance is debit. (4)Module contains over- 20 cycles (IMF) or 20 cycles (EMF) payment but contains CCC "L' or "W' with- have elapsed. (6) a) module balance out second name line in the entity. becomes zero or credit, or b) subse(5)(IMF) A taxpayer claims an overpay- quent posting of TC 29Xl30X (TC 241) ment of estimated tax credit of $10.00 or with priority code 8 more. (6)TC 840 posts to MFT 13 module creating a debit balance. Module freeze. # The manual assessment freeze is set when a module is in credit status and a CCC "X" is present. Million Dollar Refund Freeze. Restricts offset. When net module balance becomes zero or debit. Module balance becomes zero or debit or with posting of a TC 840.
Freeze File Code
Freeze Condition and Explanation Offer in Compromise-TC 48017801782.
Freeze Release TC 481, 482, 483, 781, 782, or 788.
-Y Y-
I/B/A A
The DPlAudit Adjustment freeze is set by TC29Xl30X. 820, TC 300 (doc code TC 29X130X that contains a hold code 1 , 2 51 ), doc code 24 or net module balance or 4. becomes zero or debit. TC 914. Module freeze. TC 912. Refer case to Criminal Investigation Control.
IIBIA llB
Refund Schemes-TC 916 and 918. Mod-TC 915, 917. NOTE: TC 915 or TC 919 ule freeze or entity freeze. posting in current cycle will release freeze for refunding or credit electing. Entity freeze initiated by generated TC TC 666, 667 with a Julian date of 999 667, 666 with a Julian date of 999 (credit (credit elect), spousal TC 826, or BMF elect), spousal TC 706 or BMF 796 rese- within the account. quencing from this account. All input transactions are resequenced until the freeze is released. Memo freeze is set when an account is TC 026(entity will be deleted) or TC 006 removed from IMF to resequence to (successful or unsuccessful merge). another SSN or to merge with another account. Causes all input transactions to be resequenced. The accrual tolerance freeze is set by TC 680 or TC 670 if it is posted to a module in status 22, 24,26 or 60 and the assessed module balance (interest) is zero or credit and a TC 34X transaction is not present. Invalid SSN freeze is set when an overpaid TC 150 posts to the invalid segment of the MF and one of the following conditions are not present: (1)TC 150 previously posted to the account in cycle 8001 or subsequent. (2)TC 29X (other than priority codes 6 or 7) or TC 30X with a disposal code other than 01 posted during the current calendar year, (3) Accretion invalid release indicator is present, or (4)TC 150 (doc code 72 or 73) posts with a temporary SSN (high order digit of 9). TC 290 (except priority code 617 or B.S. 2XX), 300,340,341,706,736,780, 826,846,856,876,896 or when the net of TC 68X is zero. TC 51Qresequence to valid segment of MF, periodic DM-1 revalidation, TC 29X or TC 30X (with disposal code other than 1) or accretion invalid SSN indicator is set in the Entity.
None
None
None
None
None
The credit balance freeze (CP 346 freeze) TC 150, 820 (doc code 24) TC 29Xl30X is set when a transaction that creates a or net module balance is zero or debit. credit condition is posted to the tax module. If the credit balance is greater than $1.00, a CP 346 is generated (except if a TC 480,520 or 780 is present or a CP 320 or 336 is generated in the same cycle). This freeze is also set when the F (no TC300), R,S,U,W (TC 520) and Y freezes are set.
.-
Freeze File Code Status IIB
Freeze Condition and Explanation Command Code STAUP is input to balance due modules in notice status to suspend collection activity. Updates module to SC status 48. This status will now be sent to MF to mark modules in IDRS status 48. The master files will post the status 48 behind the current status. IDRS balance due notices or TDA issuance is suppressed for the requested number of cycles (up to 15).
Freeze Release Input of CC STAUP with next status and number of cycles, or systemically at expiration of control base information or number of cycles originally input unless a restrictive condition is present.
Restrictive Conditions
IDRS balance due processing identifies certain restrictive conditions which prohibit issuance of balance due notice and TDA. If a restrictive condition exists on a tax module eligible for update to notice of TDA status, the module will not update to the next status. It will be analyzed in the next processing cycle for issuance of the appropriate status. Note: These conditions must be taken into consideration when a command code or transaction code are input to reactivate the balance due notice1TDA routine. If any of the conditions below are present on a modulelaccount, IDRS will not update the status or resume balance due noticerrDA issuance until all restrictive conditions are removed.
Unreversed TC 470 Pending TC 470 (no cc, cc 94, or cc 98) Left hand freeze 0 (0-) Right hand freeze A, J, V, or X Pending unpostable transaction code (UN or NU) Current cycle is earlier than cycle of return due date
FTP penalty or interest accrual amount is negative
Master file balance due notice issued within the past 5 weeks Unreversed TC 914, TC 916, TC 918 present Pinex notice 569T or 569R issued within the past 5 weeks PN TC 150 - 400, 411,472,488, 520 (except CC 71, 72, 75, or 84), 530,534, 535,611-692 (except TC 6x0), 701-772 (except TC 7x0), 792,802,806,807, 820-843, 850, 890, 971, 976, 977 If next notice is 505 (TDA) and -G Unreversed TC 608 present freeze present Module within 6 months of the latest CSED

--e -
Filing Requirement Codes (FR Codes)
FR Codes are posted to the Entity Section of the Master File to identify the types of returns a taxpayer must file. They are also used to identify the types of forms the IRS must mail to the taxpayer. Reference IRM 102.4 Chapter 9 Following is a BMF, IMF, EPMF, IRAF list and compatibility chart for quick reference:
BMF Form No.

941, 1120, 990 (Return not required) All (Return not required) 941, 1120/1120A, 990, 990 EZ 942*,720,CT-1, 706's (D), 706G-S(T) 1066 990C, 990T, 5227,990PF 990,4720 1O65*. 1041*
FR
00 01 02
IMF Form No. 1040ES only-no 1040 not required 1O4OA, 1O4OEZ (Schedules A,B) 1040
943,940,940EZillC,730,2290,1042,1120P '2,1066, 945 required to be mailed if filed

02 02 2 03 03 941 (Employment Code F) 1120S,990 CT-1 990C, 5227, 990, 990T (401(a)), 940EZ 990 Group Return 941 no longer liable-Final Calendar Year Return Current
05 06 08 09 10
1040 full non-business (Sch. A,B,D,E) 1040 Business (SchA,B,D,E,C,F) 1O4OSS INACTIVE 1040NR Schedule F Business with farm package IMF Child Care Credit Present Schedule RIRP present IMF 1040 EZ IMF 1040A (Sch. RIRD present) IRAF IMF 1040T Unnecessary filing Pension Withholding Not Required to File INACTIVE
11 12 13 14
941E,1120M,1120PC 940, 990 BL, 1120M 720 Casual Filer 941SS 1120F 990 Church 720 with abstract #50 or 56 720 (Windfall Profits Tax abstract #52) 942PR (Location code 86601) 941PR (Location code 86601) 940PR (Location code 86601) 1120 (6 mos. extended) 943PR (Location code 86601) EPMF
5500
BMF Form No.
IMF Form No.

5500-CIR 5500-EZ NOT LIABLE 5500-EZ
990 50 1(c)(l ) filer INACTIVE (except 940, 940 EZ, 941 and 1120) 941M (Criminal Filer) 720M 1120POL 941M (Civil Filer) 1120H 1120ND 941 941SS 941PR 1120 (Subsidiary-TC 590 CC14 posted) 990 not required to file ...instrumentalities of states or political subdivisions 1120 SF 1120 RIC 1120 RElT 1120 personal service corp. 941 No longer liable--Final Return Last Calendar Year
88
Inactive (941, 1120)
*I1 20 Return cannot be input to module with 942, 1041,99OPF, 990L, 990,99OT, 4720 or 1065 FR. 942 and 1041 cannot be input to module with 1120 or 1065 FR. 1065 Return cannot be input to module with 942, 1041 or 1120 FR.
(1)
BMF FILING REQUIREMENTS
Note: , For BNCHG input formats, see IRM 102.4.12.
(1&2) Form 941-Employers 00 01 02 03 06
Quarterly Federal Tax Return (Withholding and FICA Taxes)
Return not required to be mailed or filed. Return required to be mailed and filed quarterly. Return required to be mailed and filed quarterly (Employment Code F Employer) Identifies taxpayers who are no longer liable for Form 941 taxes but to whom Publication is to be mailed. After mailing Pub. 393. FR is set to 51 (Generated) Virgin Islands (DO 66), Guam and American Samoa (DO 98) Filer-Form wise same as FR 1 Puerto Rico (DO 66) Filer-Form 941SS other-
941PR in Spanish. Otherwise same as FR 1.
Payment of Form 941M (Criminal Filers) required monthly. Mailing functions are not performed by Martinsburg Computing Center.

-.
941M (Civil Filer) required monthly. 941 Seasonal or Intermittent Filer 941SS Seasonal or lntermittent Filer Use when a corporation becomes a Qsub of a parent corp. Input the Qsub information under the parent filer. 14 51 55
88
941PR Seasonal or Intermittent Filer Final Form 941 was filed in previous calendar year Reserved for programming use Account currently inactive. Return not required to be mailed or filed Corporation Income Tax Return Return not required to be mailed or filed Form 112011120A required to be filed. Form 1120 or 1120A required to be mailed in the month in which the corporations fiscal year ends. Form 1120s required Form 1120L required 1120PC required Form 1120F required Form 1120 required to be filed Form 1120POL required. Return not required to be mailed. No FTD mail-out 1120H required Form 1120ND required Subsidiary Organization. Return not required to be mailed or filed F1120 FSC required 1120DF required 1120RIC required 1120 RElT required 1120 Personal Service Corp. required Reserved for programming use Account currently inactive. Return not required to be mailed or filed.
(3&4) Form 1120-U.S.
(5) Form 720-Quarterly 0 1 5

8
9
Federal Excise Tax Return
Return not required to be mailed or filed. Return required to be mailed and filed quarterly. Casual filer. Return not required to be filed quarterly. Reserved for programming use. Account currently inactive. Return not required to be filed. Payment on Form 720M required monthly. Mailing functions are not performed by the Martinsburg Computing Center. Fiduciary Income Tax Return Not required to file Form 1041. Required to file Form 1041. Reserved for programming use. Account currently inactive. Return not required filed. Form 104 1QFT required to be filed. Partnership Return of Income Not required to file Form 1065.
(6) Form 1041-U.S.

0
1
5
8
9
(7) Form 1065-U.S.
Required to file Form 1065. Reserved for programming use. Account currently inactive. Return not required to be mailed or filed. (9) Form 940-Employers 0 1 2 Annual Federal Unemployment Tax Return
Return not required to be mailed or filed. Return required to be mailed and filed. 940 EZ Indian Tribal Government-FedIState Compliant - Not Required To File Indian Tribal Governnment-FedIState Non-Compliant - Required to File Reserved for programming use. Puerto Rico (DO 66) filer. Form 940 in Spanish, otherwise same as FR I
3 4
5 7
Account currently inactive. Return not required to be mailed or filed. 8 (10) Form 943-Employers Annual Tax Return for Agricultural Employees 0 1 5 7 Return not required to be mailed or filed. Return required to be mailed and filed. Reserved for programming use. Puerto Rico (DO 66) filer. Form 943PR in Spanish, otherwise same as FRI
8 Account currently inactive. Return not required to be mailed or filed. (11) 1042 U S . Annual Return of lncome Tax to be Paid at Source
0 1 5 Not required to file. Required to file for 1042. Reserved for programming use.
Account currently inactive. Return not required to be mailed or filed. 8 (12) Form 990-C Exempt Cooperative lncome Tax Return 0 1 2 5 not required to file required to file Form 990-C not required to file if Form 1120 filed instead Reserved for programming use. account currently inactive, return not required to be mailed or filed not required to file required to file Form 990-T not required to file annually (Pension Trust 401 (a)) resewed for programming use account currently inactive, return not required to be mailed or filed not required to file required to file Form 5227 required to file Form 5227 and may also file Form 1041 reserved for programming use
8
0 1
(I Form 990-T Exempt Organization Business lncome Tax Return 3)
2
5
8
0 1 2 5
(14) Form 5227 Split-Interest Trust Information Return
8 account currently inactive. Return not required to be mailed or filed. (15) Form 990 PF Private Foundation Exempt From lncome Tax 0 not required to file
required to file Form 990 PF revoked, required to file Form 990 PF and 1120. reserved for programming use
8
account currently inactive, return not required to be mailed or filed not required to file required to file Form 2290 reserved for programming use account currently inactive, return not required to be mailed or filed not required to file required to file Form 11C reserved for programming use account currently inactive, return not required to be mailed or filed not required to file required to file Form 730 reserved for programming use account currently inactive, return not required to be mailed or filed not required to file. required to file Form 990 Gross receipts over $25,000 not required to file Form 990 Gross receipts of $25,000 or less Dummy Entity-group return filed Form 990BL not required to file-filing
(16) Form 2290 Heavy Vehicle Use Tax Return 0 1

8
(17) Form 11C Special Tax and Application for Registry 0 1 8 0 1 8 00 01 02 03 04 05 06 07 13 14 55 88 0 1 8 0 1 0 1 2
(18) Form 730 Tax on Wagering
(19 & 20) Form 990 and 990EZ Organization Exempt from Income Tax
reserved for programming use not required to file-Church not required to file-exempt under 501 ( c ) ( l ) Not required to file-religious organization Instrumentalities of States or Political Subdivisions not required to file reserved for programming use account currently inactive, return not required to be mailed or filed Payment or Refund under IRC Section 7519 Not required to file Required to file Account currently inactive, return not required to be mailed or filed Annual Tax Return Not required to file Required to file Return not required to be mailed or filed CT-1 filer - Local lodge or subordinate unit of a parent railway organization CT-1 filer - Parent railway organization (an "R" us pre-printed in Name Caption which becomes CT-1R)
(21) Form 8752-Required
(22) Form 945-Payer's
(23) Form CT-1 Employer's Annual Railroad Retirement Tax return
5
8 0 1
Reserved for programming use Account currently inactive. Return not required to be mailed or filed Return not required to be mailed or filed Return required to be mailed and filed quarterly Reserved for programming use Puerto Rico (DO 66) filer. Form 942PR in Spanish, otherwise same as FR 1 Account currently inactive. Return not required to be mailed or filed Not required to be filed Return required to be filed Reserved for programming use Account currently inactive. Return not required to be mailed or filed Return not required to be mailed or filed Filing requirement generated when filed - not required to file annually Reserved for programming use Account currently inactive. Return not required to be mailed or filed Not required to be filed Filing requirement generated when filed - not required to file annually Reserved for programming use Account currently inactive. Return not required to be mailed or filed
(24) Form 941 - Employer's Quarterly Tax return for Household Employees
5
7 8 0 1
(25) Form 1042 - Income Tax Paid at Source
5
8 0 1
(26) Form 1041A - Trust Accumulation of Charitable, etc., Amounts
5
8 0 1
(27) Form 4720 - Initial Excise Taxes on Private Foundation
5
8
(2)
IMF Filing Requirement Codes Individual Income Tax Return
Form 1040-U.S.
No return filed. Return not required to be mailed or filed Form 1040A or 1040EZ filer. (Package 50) Form 1040 with Schedule A and B only. Principle non-business filer (Package 10). Form 1040, Schedules A, B, D and E. Full non-business filer (Package 20). Form 1040, Schedules A, B, D, E, C and F. Form 1040 business filer (Package 30). Form 1040SS filer (Virgin Islands (DO 66), Guam, and American Samoa-DO Form 1040PR filer (Puerto Rico-DO Form 1040NR filer. Form Schedule F Business with Farm Package. (Package 40) IMF Child Care Credit present. (Package 00) Schedule RIRP present. (Package 80) Form 1040EZ 1O4OA (Schedule RIRD present) IRAF 1040EZ-TEL 66). Account is inactive. Return not required to be mailed or filed. 98).

..---
(3)
EPMF Filing Requirement Codes
Form
5500 5500-C 5500-EZ 5500EZ 5500-R
Unpostable Codes/GUF
Unpostable transactions are those transactions which cannot be posted to the Master File. A transaction which fails to post to an account at MCC is returned to the Campus for corrective action. Each SC is responsible for maintaining a complete record on tape of all unresolved unpostables originating from the SC. New unpostable items are added and corrected items are deleted from this tape. Each week a Martinsburg Computing Center created unpostable tape is received at the SC. From this tape realtime is updated and information can be obtained via GUF Command Codes. Additionally, an Unpostable Register and several control listings are generated and maintained to insure the later correction or nullification of the unpostable items. Unpostable Codes (UPC) identify the condition which caused the transaction to be unpostable. See IRM 3.12.179 (SC Error Resolution of IMF and BMF Unpostables) for additional information.
Unpostable Codes-IMF
All IMF Unpostable Codes (UPC) will be three numeric positions. There will also be a 1 position Reason Code. Comprehensive unpostable code descriptions are found in the sections referenced for each unpostable with the exception of various UPC 29X. UPC RC Description (a) TC 1501340 (entity code 1, 3) which have a zero or invalid location field. TC 920 input to a module not containing at least one of the following statuses: 12, 19, 20, 21, 22, 23, 24, 26, 54, 56, 58, or 60. Political Check-off. TC 150 with DLNXX21lXXX99XXXX containing computer code G without an original return already posted. Current year returns will resequence 16 cycles prior to unposting if no original return has posted. Reserved TC 915 input to a tax module not in credit balance of $1 or more. TC 011, TC 040 or TC 041 with an SSN equal to the account SSN. TC 424 input to an account containing the Entity Combat Zone indicator set to 1. Unpost TC 500 to CC 53 or CC 55 for any of the following conditions. References to TC 500 CC 53 relate to CC 52. References to TC 500 CC 55 relate to TC 500 CC 54. (a) TC 500 CC 53 or CC 55input to a module not containing a prior posted TC 500 CC 52 or CC 54. (b) TC 500 CC 53 or CC 55 containing a CSED indicator of 2 input to a module not containing a prior posted TC 500 CC 52 or CC 54 with a CSED indicator of 2. (c) TC 500 CC 53 or CC 55 containing a CSED indicator other than 2 input to a module not containing a prior posted TC 500 with a CSED indicator of 1. (d) TC 500 CC 53 or CC 55 containing a transaction date prior to the Combat Entry Date or transaction date of TC 500 CC 52 or 54. Reserved Reserved 2 TC 131 type 01 with a negative state repayment amount that would cause the net state repayment amount of all type 01 TC 131's with matching agency, subagency, and year of original offset to be less than zero. Unpost any TC 011, 013 (with reverse validity), 040, or 041 attempting to post to an account containing a TC 898 with a transaction date that is within 6 years of the current 23C date.

. - 2 -
UPC
RC Description
4 Unpost TC 290 containing reference number 897 attempting to post to a module containing a DMF offset (TC 896) with a transaction date greater than 6 years from the current date. Unpost TC 290 containing a TC 766 and OTN if the module contains a TC 898 with a transaction date greater than 6 years from the current date. Unpost a TC 29X blocked 290-299 for a debit or zero amount, input to a module that does not contain a TC 150. TC 150 containing Computer Condition Code F or 9,FSC 2, and the DECD literal is not present in the name line. Reserved TC 898 with doc code 45 if after resequencing for 10 cycles, the module does not contain a TC 840 with matching DLN. TC898 with doc code 45 that does not match the DLN of a prior posted TC 840. If the doc code of the TC 898 is 77, the transaction date must be within 12 days of a prior posted EFT TC 846 or not within 6 days of a paper refund. When analyzing for this condition, only consider TC 846s that are dated the same date or later than the TC 898. Results from a TC898 attempting to post and the amount is greater than the TC8401 846 with the same dates. Results from a TC899 attempting to post and it does not find a TC898 with the same OTN. Results from a TC899 attempting to post for an amount greater than the net TOP offset amount. Results from a TC899 attempting to post with an XREF SSN that does not find a prior posted TC8981899 with the same XREF SSN. TC 720,740, or 841 greater than the net amount of the posted 72X or 84X transactions. TC 841 not equal to a prior posted TC 840 or TC 846 and there is not a TC 898 with the same date as the refund. TC 841 or TC 740 is less than a prior posted TC 840 or TC 846 - (TC 899 type 2 or 3) + (TC 899type 4) - (TC76X), all with the same OTN. Allow TC 740 or TC 841 to be less than TC 8401846 if the module contains TC 898 with a transaction date that is equal to the TC 8401846 as follows: TC 7401841 must be equal to TC 8401846 minus TC 899 with Record Type 2 and 3 plus TC 76X plus TC 899 Record Type 4. These must all have the same OTN as the TC 8401 846 with transaction date that matched the refund. Use the memo money when using the TC 899. Reserved. TC 740 or 841 containing a check number input to a module containing a prior posted TC 740 or 841 with matching check number. TC 740 or 841 not containing a check number if the transaction date does not match the transaction date of a prior posted TC 840 or 846; or TC 740 or 841 containing a check number with a transaction date not within 12 days of a prior posted TC 840 or 846. Unpost TC 481,482 or 483 is the module contains an unreversed TC 780. TC 780 input and module does not have a TC 480 posted. Unpost an RPS TC 150 input to a module not containing a RPS TC 610 (or TC610 with doc code 19, 70 or 76) unless an RPS TC 610 with matching DLN is input the same cycle.

.
- .A . ?
UPC RC
Description
Unpost an RPS TC 150 input to a module not containing a TC 610 with matching DLN or with doc code 19, 70, or 76. Unpost a non RPS TC 150 input to a module containing an unreversed RPS TC 610 or unreversed TC 610 with doc code 19, 70, or 76. Bypass for ELF returns (identified by their unique FLC) or if payment is doc code 19 with a 6 in the 4th position of the EFT Trace Number. The 4 identifies the payment as a credit card payment. Unpost an RPS TC 150 if the posted RPS TC 610 (or TC 610 with doc code 19,70, or 76) has been reversed by a TC 612. Reserved Unpost an RPS TC 150 containing a transaction date prior to the transaction date of an unreversed RPS TC 610 or unreversed TC 610 with doc code 19, 70, or 76 which is dated subsequent to RDD plus grace period. Unpost a TC 150 with a balance due per taxpayer plus Pre-Delinquent Penalty plus estimated tax penalty IMF (all from section 6 of the input return) were multiplied by # 105% it would not be within $50 of the sum of the TC 610(s) posted . Bypass this condition for a return containing TPNC 209, the return is non-compute or for a prior year return containing a Preparer Code. Note: Bypass the above UPC 140 conditions for the following: Corrected UPC 140, the balance due amount from section 6 of the input return matches or is within $10 # of the money amount from the net of all posted TC 61X (do not bypass RC 5 for this condition)(also add in the net of TC 67X to this result if the money amounts are still not within $10 of the 61X amounts), the amended return freeze is set, the balance due per taxpayer field is zero or credit (don't bypass RC 6 for this condition), or the module con# tains a TC 150. Reserved TC 29X with credit reference number 897 when the state repayment indicator is significant in the module being addressed. Bypass on reinput TC 29X. When the input transaction contains a primary TC 30X and the DLN blocking series is 790-799 or 900-999, compare the "History transaction amount" in the input transaction with the TC 150 liability amount plus any subsequent adjustment transactions (TC 29X and 30X) that have posted to the module after the TC 150 is posted. If not equal (or within $10 tolerance) unpost unless Priority Code 2 or 3 is present in the transaction. # Reserved SFR (Substitute for Return) TC 150 attempts to post to a module containing a previously posted TC 150.
A revenue receipt transaction if, after return settlement, an unreversed TC 760 is posted and the revenue receipt credit amount equals the TC 760 amount.(Bypass on corrected unpostable UPC 146 an 198).
Reserved TC 150 with Schedule SE for spouse and transaction does not contain secondary SSN and no secondary SSN is present in controlling name line for that input period. TC 150 with SE SSN in Section 24 not matching the S-SSN for the controlling name line of the input return contained in the entity or not matching the S-SSN from the input return. TC 150 with a TIP income schedule (Form 41 37) for the spouse and the input transaction does not contain a S-SSN and a S-SSN is not present in the controlling name line for the input period.
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UPC RC 3
Description TC 150 with a TIP Income schedule (Form 4137) for the spouse containing a S-SSN not matching the S-SSN of the input transaction or contained in the controlling name line for the input period. The first return attempting to post to a module containing a tax liability and the received date is more than 3 years before the current 23C date. An amended or duplicate (TC 977 or 976) return with ASED less than 60 days after the current 23C date and has not expired. (Bypass for corrected UPC 150). (a) Transaction (Form 1040X) is doc code 54, blocking series 200-299, and ASED is less than 60 days after the current 23C date or has expired. (Bypass for corrected UPC 150 or TC 291 with priority code 9). If TC 291, priority code 9, attempts to resequence, unpost 150 instead. EXCEPTION: TC 150 is a dummy IRA (type indicator I, 3) with a zero IMF tax liabil2, ity and zero IRA tax. The following transactions will unpost if the 23C date of the current cycle is later than 1985 allow TC 290 to ASED as extended, including input transaction. Effective July I, post when the 23C date of the TC 290 is within 60 days of a non document code 54 TC 977 posted prior to the ASED date. TC 29X or 30X with debit amount unless a secondary TC 320 or 321 is present. Also bypass for TC 2901300 for debit amount that contain priority code 1 if the record contains reference numbers 003, 004, 007, 073, 903, 904, 907, 973, 993-998 providing no other reference numbers (outside this range) are included on the adjustment. TC 298 with blocking series other than 950-959. TC 160 or 350 (doc code 54 or 47) with debit amount. TC 170, 200 or 310 with debit amount unless TC 320 is posting or has posted. TC 290 input to MFT 55 containing a credit interest date earlier than the 23C date plus 60 days. TC 290 with TC 897 attempting to post to a module containing a TC 896 that contains a transaction date greater than 6 years from the current date. TC 290 with TC 766 and an OTN if the transaction date of the matched TC 898 is greater than 6 years from the current date.

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Transactions which do not create entities and no entity is present, except: drop TC 019, 901, 902 and 920. Bypass for TC 666 with Julian Date 999 or TC 500 CC 52-55 containing a block and serial number of either 88888 or 99999. Transaction with doc code 17, 18, 19, and 20 will resequence for 2 cycles prior to unposting. Also unpost DMF TC 130 with Cross Reference (Cref) Indicator and DMF TC 130 previously posted with non-matching Cref Indicator. (Consider 00 to be a significant CREF indicator). Ilf the account is not present, current year RPS TC 610's and TC 610s with doc code 19, 70 or 76 input to the valid segment prior to cycle 27 and input with MFT 30 will resequence until cycle 29, then unpost. If input in cycle 27 or later, they will resequence for 3 cycles and then unpost. Refer to RC 0 for TC 610 not meeting this condition. Unpost TC 611 input into an account containing a RPS TC 610 or TC 610's with document code 70 or 76, matching the tax period of the TC 610, that is resequencing per RC 1 above. The TC 610 should be removed from the resequence file and also be sent UPC 151 RC 2 Name Control mismatch Other than long entity TC 150, 430 or 140 addressing the invalid segment. Transactions that are not covered by UPC 153 or 156. These transactions need to match only on the first 3 characters of the input transaction with the first 3 characters of the posted name control. Bypass for TC 500 CC 52 or 53 with a block and serial number of either 88888 or 99999 containing a significant CREF Indicator. Transactions with doc codes 17-20 will resequence for 2 cycles prior to unposting. MFT 55 TC 013 must match on 1st four characters of first and last names. Name control mismatch-long ment. entity TC 150, 140 or 430 addressing the invalid seg-
The following checks apply to math error processing: TC 290 with Priority Code 6 if the math error freeze is not significant or there is an unreversed TC 470, CC94 present. TC 291 with Priority Code 7 if no TC 470, CC94, present. TC 470, CC94, if no TC 150 with math error is not significant or no TC 29X blocking series 770-789 is present. TC 472, CC94, if there is no TC 470, CC94, posted. TC 29X (except TC 294/295 blocking series 900-929) attempting to post to a module containing an unreversed TC 570 generated as a result of adjustment processing. MFT 30 only TC 29X with blocking series 770-789 if there is an unreversed TC 470, CC94, present. TC 470, CC94, if there is an unreversed TC 470, CC94 already posted. TC 29X or 30X attempting to post to a module that is restricted from generating interest or if the module contains a non-restricting TC 340. Bypass for TC 290/300 for a zero amount providing no secondary transactions are present or if the adjustment record contains TC 34X or 77X. Also bypass for TC 291,295,299,301, 305, or 309 if the sum of TC 34X is zero. Also bypass for a non-restricting TC 340 if the module contains a secondary transaction of TC 270 or 271 only. Note that if interest is restricted due to TC 604 or TC 608, do not bypass the unpostable unless the adjustment contains a TC 340 or 341 or the TC 290/300 is for zero amount with no secondary transactions. TC 29X or 30X input to a module containing a prior posted TC 971 AC 64 and either a TC 29X or 30X. Bypass if the input adjustment contains TC 340 or TC 341. Bypass for TC 290/300 for a zero amount providing no secondary transactions are present. Bypass for TC 291, 295, 299, 301, 305, or 309. Also bypass for Corrected UPC 155 name control mismatch-TC 150 or 430 (Entity Code 2 or 3) or TC 140 (Entity Code 1) mismatches name control on the valid segment.

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TC 150 with FSC 5 attempting to post and the controlling name line for the 2 most preceding tax periods prior to the year of the input transaction contains FSC 5 (bypass for corrected UPC 157). generated name control does not match primary name control. TC 000, TC 01X containing name information, 140, 150, or 430 with a joint name line that contains an & not followed by a minimum of alpha bank alpha. Also unpost if the & is followed by blank blank. TC 30X OR 29X blocked other than 200-299 or 930-949 carrying credit reference no. 806 or 807, and no secondary TC 17X if the module contains prior posted TC 170 or 171 with doc code 17, 18, 24, 47, 51, 52 or 54. Bypass this check if the 290 contains priority code 1 or 8, or the TC 300 contains PC 8. (a) TC 290, 294, 298, 300,304 or 308 for a significant amount greater than $10 and is within $10 or a previously posted TC 290, 294, 298, 300, 304 or 308 for a signifi# cant amount greater than $10 (RC I ) , or (b) TC 291,295,299,301,302, or 309 for a significant amount greater than $10 # and is within $1 0 of a previously posted TC 291,295,299, 301, 305, or 309 for a # # significant amount greater than $10 (RC I), or (c) TC 300 for a significant amount within $10.00 of a prior posted TC 295 or TC299.
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(d) TC 29W30X containing a reference number 806, 807 or 766 that is within $10 of a # prior posted matching transaction. Bypass RC1 for corrected UPC 158 or if the TC 29X contains priority code 1 or 8 or the TC 30X contains priority code 8.

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An input transaction other than those listed below attempting to create a tax module (MFT 30):
NOTE: If the only transactions present in a module are TC 91X1s,unpost any transaction (except 91X) that cannot create a tax module. See UPC 183. An input transaction other than those listed below attempting to create an MFT 55 module.
TC 290 b/s 050-198, 520-529, 590-599, 960-969 or 980-999 providing a reference number (other than 697 or 699) for a significant amount is present. TC 520 CC 6X, 81, 83.85-89 TC 640 TC 670 TC 914 TC 960 TC 370 containing CVPN TC 971 AC 82,83 or 97 MFT 31 cannot be created by any transaction other than the generated TC 370. 0 1 2 3
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2, TC 2911299 not containing Priority Code I, 6, 7 or 8 attempting to post to a module containing an unreversed TC 420 or TC 424. TC 29X, except blocking series 200-299, when an unreversed TC 576 is posted, unless there is a Priority Code 6 or 7 in the adjustment transaction. TC 290, blocking series 200-299, when the module has an unreversed TC 30X present. TC 420 when the module contains an unreversed TC 420. TC 30X. unless Priority Code I, or 4 is present, or TC 421 (Doc Code 47) attempting 3, to post when the module has the arnendedlduplicate return freeze set (-A)

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TC 424 attempting to post (except TC 424 with Push Code 010 or 023) and an unreversed TC 420 or TC 424 is already posted. TC 421 doc code 47 attempting to post when the 640 Freeze is in effect. Reserved TC 424 input to a module containing a TC 494 TC 421 with doc code 77 containing an FLC not within the jurisdiction of the FLC of a prior posted TC 420 or 424. Check digit mismatchlSSN mismatch. Module creating transactions addressing an existing entity will unpost 162 if the month of the taxpayers year ending in the entity is different from the month of the tax period of the input return. Bypass for a TC 150 with CCC Y, TC 140, TC 430 and MFT 55 transactions.
Note: TC 430 will resequence 1 cycle if the input month mismatches the entity month. If the FYM still mismatches after resequencing one cycle, send it UPC 162.
TC 000 attempting to establish an account already on the IMF. Drop TC 000 containing a DLN with a block and serial number of 88888 or 99999. Input non-corrected unpostable TC 150 containing a significant withholding amount equal to the sum of ES Credits posted. (within tolerance) Unpost TC 150 containing Earned lncome Credit Computer input to any module in the account if the EIC Recertification lndicator in the entity is set to the normal setting. Bypass if the TC 150 contains Audit code U. Unpost TC 150, 290, 300 input to an account containing the Kita or Hostage indicator. Bypass for C-UPC 164, TC 2901300 for zero, or if the TC 150 contains CCC 0. Unpost TC 150 input to tax period 9812 and subsequent containing Earned lncome Credit Computer input to any module in the account if the EIC Recertification lndicator in the entity is set to the 2 year ban setting. Unpost TC 150 input to tax period 9812 and subsequent containing Earned lncome Credit Computer input to any module in the account if the EIC Recertification lndicator in the entity is set to the 10 year ban setting. TC 290, for tax periods prior to 198812 containing reference number SOX or 53X that would cause the net amount of all reference number 50X and 53X posted in the mod# ule to exceed $100,000. If the tax period is 198812, and subsequent, unpost a TC 290 containing reference number 50X or SIX that would cause the net amount of all reference number SOX and # 53X posted in the module to exceed $250,000. Filing status mismatch (TC 150, Entity Code 2 or 3), exclude dummy IRA and SFR returns. TC 290, 291, 300 or 301 containing a TC 320 and the module contains a significant net of TC 160, 166, 270, 276 or 350, for tax periods 198611 & prior. If the tax period of the adjustment is 198612 or later, TC 350 will be eliminated. Include doc code 51 in this. TC 290, 291, 300 or 301 containing a TC 160, 270 or 350 and a significant TC 320 is posted to the module, for tax periods 198611 & prior. TC 270 is input as a secondary transaction to a Revenue Receipt and the module contains an unreversed TC 320, for tax periods 198611 & prior. For MFT 30, unpost a TC 290 or 30X with a secondary TC 161, 201, 241,271,281 or 311 and the Abatement Refusal lndicator is significant. For MFT 55, unpost a TC 290 containing a reference number for an abatement if the reference number matches a prior posted TC 24X with matching reference number blocked 96X unless a subsequent TC 240 blocked 97X with matching reference number is posted.

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TC 290 for zero amount with blocking series 96X and the Abatement Refusal Indicator is significant. An input transaction from Column A attempted to post and a transaction from Column B had not previously posted (i.e., TC824 or 890 attempted to post but no unreversed TC 130 is present, or a TC 480 attempted to post but no TC 150 is present).. NOTES: I. matching to TC 896 reflecting MFT 29 must have blocking series 700-719 and If Spouse Indicators must match. If matching to TC 896 with other than MFT 29, input TC 892 must have blocking series other than 700-719. 2. If the corresponding 57 Hold is no longer in effect, the input transaction will be unpostable. 3. TC 63X Refundable Credit Identification Number field must match a TC 63X in the same Refundable Credit Identification Number Series (i.e., 02 or 03). 4. TC 494 must match organization source code of prior posted TC 494. TC 494 will unpost 168 if TC 922 with process code 7X for 198611 and prior or 3X for 198612198811, 75, 76, or 77 for 8812 and subsequent or TC 420, or TC 424 are present. TC 495 must match an organization source code TC 494. 5. TC 131, non-DMF must match non-DMF TC 130. 6. TC 897 must match DMF TC 896 and match on agency and sub agency codes. 7. TC 766 that contain an OTN must match the OTN of TC 898. 8.TC 52112 with CC 6X if there is not an unreversed TC 520 with matching 6X closing code. TC 52112 with CC 73 if there is not an unreversed TC 520 CC 73 posted cycle 200201 or subsequent. TC 52112 with CC 76 or 77 if there is not an unreversed TC 520 CC 76177. TC 52112 CC81 if there is not an unreversed TC 520 CC81. TC 52112 CC83 if there is not an unreversed TC 520 CC83 posted cycle 199201 or later. TC 52112 CC85 if there is not an unreversed TC 520 CC85. TC 52112 CC86 if there is not an unreversed TC 520 CC86. TC 52112 CC87 if there is not an unreversed TC 520 CC87. TC 52112 CC88 if there is not an unreversed TC 520 CC88. TC 52112 CC 89 if there is not an unreversed TC 520 CC 89. TC 52112 not carrying closing code if there is not an unreversed TC 520 with closing code other than 76, 77, 81, 83 or 85-89. TC 52112 not carrying closing code if there is not an unreversed TC 520 with closing code other than 81, 83 or 85-89. TC 521 with a statistical indicator if the module does not contain an unreversed TC 520 with CC81, 83, or 85-89. 9. TC 922 update (process code other than 00) and no TC 922 previously posted. (Bypass for corrected UPC 168). 10. The 148 indicator in the TC 149 must match the 148 indicator in the posted TC 148. Unpost if they do not match. 11. Unpost TC 910 if unreversed TC 910 is present unless the DO Code is identical to the DO Code of the prior posted TC 910 providing the Agent ID Number does not match. Unpost TC 810 if an unreversed TC 810 is present. 12. Unpost a non-civil penalty TC 241 if there is no non-civil penalty TC 240 in the module. 13. Doc Code 51 TC 370 containing TC 576 if TC 576 is already posted or containing TC 577 if no TC 576 is present.

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14. DMF TC 131 type 00, 02, 10, or 12 input to an account without a current calendar year DMF TC 130. 15. DMF TC 131 type 01 with the year of original offset not equal to the year of the TC 130 or 132. 16. Consider TC 716 followed by TC 667 with Julian Date of 999 to be reversed. 17. If a document code 51 or 52 blocked other than 100-159 transaction is posted, unpost a TC 271 or 272 even if an unreversed TC 270 or 276 is posted. 18. TC 271 secondary to TC 29X with RC 62 will post even if no TC 270 or 276 is posted. 19. Unpost a Pre-offset DMF 130 (contains FLC 66) input to an account containing a Campus zip code, These are 399Ol,O55Ol, 64999,45999,73301, 00501, 19255, 84201, 37501,93888, 20. Unpost TC 972 AC 84/85 if applicable value of the Enrollment Code field in Entity is not significant 21. TC 971 will unpost the EIC Eligibility Indicator is set. 22. TC 766 with an OTN must match the OTN of a TC 898. Also unpost a TC 29x containing Reason Code 86, 87, 89, 90 or 91 unless the record contains an OTN. Also note the amount can't exceed the net of TC 8981899 with matching OTN. 23. TC 29Xl30X input to MFT 31 that contain Priority Code 9 will bypass UPC 168 for reference number 807, 765 and 767. Also bypass for TC 370 blocking series 900-94 input to MFT 31 that contain TC 802, 765 or 767. Continue to unpost if other reference numbers or transactions are input if a matching original transaction is not present. 24. The XREF TIN in TC 971 AC 100-106 input to MFT 30 must match the Primary or Secondary SSN for the controlling name line. In addition, the matched SSN must be valid. Otherwise, send UPC 168. Also unpost if the XREF information matches a prior posted unreversed TC 971 with matching AC. 25. Adjustment containing reference number 808 or 809 if the posted return already contains a Primary or Secondary Injured Spouse Amount. 26. TC 971 AC 50 with input value WI if the entity contains a ULC of 66 or 98. 27. Unpost TC 971 AC 276 or 277 unless the module contains an unreversed TC 971 AC 275. 28. If the input TC 972 AC 69 contains an XREF SSN, the XREF SSN must match the XREF SSN in an unreversed TC 971 AC 69. If none found, send UPC 168. 1 If Lifetime Exclusion had been previously claimed and input transaction value is different from the Master File value and year's digits of input transaction are not equal to Master File year's digits; or if Lifetime Exclusion had not been previously claimed and input transaction has a value of "8". TC 016 from IDRS for PDT with blocking series 700-749 or 750-799 and the indicator value is the same as the current MasterFile value. It the Federal Employee Indicator is set, unpost (UPC 168) a TC 530 CC 03, 09, 12 (if the current status is other than 26),or 39 input to a module with a Total Module Balance # of $25 or greater. TC 2901300 with line reference no. 314 for zero amount and no Energy Tracking Section to delete. TC 2901300 with reference number 500-696 for a negative amount attempting to post to a module that does not contain a posted TC 240 with matching reference number. Note: Regardless of the amount, ref #s 697 and 699 requires an unreversed TC 240 and Ref # 618.
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(a) 1) TC 016 with KlTA value of 1 and entity contains a value of 1; or 2) TC 016 with KlTA value of 2 and the entity contains a value of 2; or 3) TC 016 with KlTA value of 9 with significant value not present. b) TC 016 with a minister value of 9 when a significant value is not already present in the entity. TC 290 containing ref # 698 with an amount (note: for ref # 698, the amount is actually a XREF EIN) not equal to XREF EIN contained in an unreversed TC 971 AC 97 posted in the same or prior cycle. TC 0151030 not containing an address input to an account that does not contain a module in status 03, wilth indicator other than 8, 22, 26, or 60. Bypass this check if the BOD Code is WI and the input A 0 value (which is really a CLC) is 21-36. An adjustment containing reference numbers that adjust schedule H fields input to a module not containing a posted schedule H EIN. Bypass if the input record contains a reference number 993 or 994 as appropriate. No name line exists for the entity in the years prior to and including that of the tax period of the input transaction (Entity Change transaction containing an FSC or S-SSN only). Filing status mismatch (Entity Change transactions) An MFT 55 creating transaction input to an account containing a joint controlling name line. Bypass this check if a civil penalty name line is posited or if the input transaction is TC 971 AC 82 or 83. An adjustment carrying reference number 879 input to a module that is not controlled by a joint name line or not containing a spousal SSN. An adjustment carrying reference number 892 input to a module that is not controlled by a joint name line or does not contain a spousal SSN. An adjustment carrying reference number 896 input to a module that is not controlled by a joint name line or not containing a spousal SSN. An adjustment carrying reference number 899 input to a module that is not controlled by a joint same line or not containing a spousal SSN. An adjustment carrying schedule H reference numbers for the spouse input to a module that is not controlling by a joint name line or not containing a S-SSN. Unpost TC 290 with blocking series 290-299 when an amended return is already posted; duplicate return freeze is on; the original return contained any math error codes; or if an unreversed TC 576 is present in the module. When a TC 520 CC 83, 85, or 88 is in effect, all debit TC 29X (including civil penalty assessments) or debit TC 30X and balance due returns input to a tax period ending prior to the Post petition Date in the entity. Bypass for corrected UPC 171. Also bypass if the Post Petition Date in the entity is I012211994 or later.
Note: TC 150, 29X, 30X and 370 transactions will bypass all unpostable checks for purged bankruptcy cases except UPC 171.
TC 470 CC 90 input to a Module containing an unreversed TC 520 CC 6X, 81, 83 or 85-89. Unpost TC 971 AC 31 input to an account not containing significance in the entity CC 83, 2 bit of 52 Hold (used for CC 81), 85 or 86-89 indicators. Unpost TC 971 AC 32 input to an account not containing significance in the entity OIC DO field. Bypass for corrected UPC 171. Unpost TC 071 AC 131 input to a module not containing an unreversed TC 971 AC 104. If the module contains an unreversed TC 604, unpost any TC 29X or TC30X for a credit amount. Also unpost if any of the secondary transactions or reference numbers cause the net adjustment amount to be credit.

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Unpost 171 a TC 520 CC 6X containing a transaction date that does not match the CC 6X Transaction Date element maintained in the entity balance section. Bypass for CUPC 171 and TC 520 blocked 990-999. Reserved TC 29X blocked 200-289 if TC 150 is not posted. Current year TC 29X blocked 200289 will resequence for 16 cycles prior to unposting if TC 150 does not post. TC 29X blocking series 290-299 with line reference 403 and no TC 150 posted. TC 290 blocking series 490-499 with secondary TC 766 attempting to post to a module containing 52 TC 766 doc code 54 blocking series 490-499. TC 290 blocking series 400-439 or 450-499 with secondary TC 766 attempting to post to a module with a TC 150 posted. TC 424 with Push Code 023 if the module already contains a TC 150. If no TC 150 is settled in the module, unpost the following transactions: 160, 170, 270, 290, (except blocked 290-299 or 980-989, or 400-499 carrying reference number 766) 291, 300, 301, 320, 340, 350, 360,420,424 (with Push Code other than 01 0 or 019 thru 041), Note: A second TC 424 Push Code 010 will UPC 173 RC 5 if no TC 150 is posted. 429, 680, 770, 811 (with significant credit release amount), 915, 922, 971 AC 01-09. These TC's will resequence for up to 2 cycles prior to unposting. Do not perform this unpostable check for MFT 31 and 55 transactions. TC 421 attempting to post and TC 150 is not present, unless the module contains an unreversed TC 424. Unpost a TC 29X130X containing reference number 878 or 879 input to a module that does not contain a TC 150 posted cycle 198601 or subsequent. TC 018 attempting to post and none of the modules have the 740 freeze on. TC 820,824,830 or 890 after resequencing 1 cycle if the amount still exceeds the credit balance. (UPC 168 has priority over this check except for TC 820 or TC 830). TC 150 or 430 which would create an entity on the invalid segment. Bypass for corrected unpostables, TC 150 or 430 with high order digit of 9 (temporary SSN), Form 1040C TC 430 (doc code 61 ), and TC 150 with CCC X, and TC 150 with CCC x and TC 150 or 430 with the Accretion Indicator. Module creating transactions attempting to post to an account on the valid segment with the Scrambled SSN Indicator set to 1 and MFR of 8. TC 460 with an extension date prior to RDD or extended RDD. CSED If the transaction date of the TC 500 is later than the latest CSED. Bypass for CC 52 or CC 54. The CSED from the TC 550 is not greater than 10 years from 23C date of the latest assessment in module. Bypass for TC 550 blocking series 990-999. The transaction date from the TC 550 is not greater than the transaction date from any posted unreversed TC 500 or 520. The transaction date of the TC 550 is later than the latest CSED as extended by previous postings. The TC 550 has an earlier transaction date than a previously posted unreversed TC 550. Transaction date of TC 550 matches a previously posted TC 550 but the CSED on the input TC 550 is earlier. Transaction date of the TC 550 is prior to the 23C date of the earliest assessment in the module.
ASED TC 560 (TC 560 blocking series 700,775, and 990-999 bypass checks a, c, and d below. (a) The ASED of the input transaction is not equal to or greater than regular ASED. (b) An unreversed TC 480. (c) The transaction date of the TC 560 is later than the previous ASED as extended (d) The transaction date of the TC 560 is earlier than the transaction date of a previously posted TC 560. (e) The transaction date of the TC 560 prior to the later of RDD or transaction date of the TC 150. TC 2901291 for significant amount without secondary TC 16011611162 and the module contains a TC 160/161/162. TC 3001301 for significant amount without TC 1601161 and the delinquent return switch is set.
Note: Do not make these checks if the input adjustment or the module contains a TC 320, if the tax period is 8611 and prior, if the posted return contains computer condition code "R", or if the input transaction is an abatement in tax and the net of the TC 16X is Zero. Do not perform R1 above if the total tax liability (including the input TC 300) does not exceed the total timely credits posted in the module.
Reserved Reserved The adjustment contains credit reference no. 764 and there is a TC 29X in the module except with a previously posted TC 290 containing Priority Code 6 or TC 290 with Julian Date 999. Bypass the above unpostable checks for corrected UPC 180 or if the adjustment contains priority code 1 or 8. TC 530 with closing code 09 (except if DLN julian date is 401-766 with block and serial no. 99999) attempting to post and the pending total module balance is $500 or more ($1,000 or more cycle 198519-199253, $2,000 for cycle 199304, 199425, $1500 for cycle 199426).
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Module creating transaction except TC 140, TC 500 CC 52 or 54, or TC 971 AC 100104 input to MFT 31, attempting to post to an account with MFR 8. This check is made after UPC 177. Bypass this check if the TC 370 contains doc code 52 with Julian Date 999. (a) When there is an unreversed TC 914 or 916 in the module or a TC 918 in the account, unpost any transactions except 129, 141, 142, 420 (if the module contains TC 424 with Push Code 049), 424 (Push Code 049), 428,429,472,521,522, 550, 560,570,583,592,595,596,611,667,671,740,841,898,899, 960,961, 962, 910, 911,912,915,917,919, 920, 971 AC 86/87, 972 AC 60-62,97X AC 200214, 97X AC 100-104 input to MFT 31, 99X, corrected UPC 183's, and computer generated transactions. In addition to the above bypass conditions, if the unpostable is due to TC 918 or 916, bypass for TC 016 changing the MFR only, TC 30X for 0 or debit, or TC 810 with Action Code 3. (b) When there is an unreversed TC 914 in any module in the account unpost any transaction input to any MFT 55 module except TC 912,920 and 99X. Bypass for C-UPC 183. A second TC 914 will not post even if C-UPC 183 if input to the module containing the TC 914. TC 915 is input and STEX freeze is set. Reserved When TC 370 blocked 699 is posted, unpost all subsequent transactions addressing the module except 5XX. 6XX or 7XX. Bypass for Corrected UPC 184.
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TC 9301932 input to a Module containing a TC 424 with Push Codes 010, or 019-041. TC 424 containing Push Code 010, 019-041 input to a module containing an unreversed TC 930 not containing a TC 150. Transaction other than TC 370 with a secondary TC 402 or TC 972 AC 45 attempting to post to a module with a 40 Hold in effect (Status 29-account transferred out of Master File). If the module balance is credit, unpost any transaction (except TC 400), attempting to post to a tax module with a transaction section exceeding maximum programming size. Also allow a TC 820 if after posting the TC 820, the module balance becomes zero or debit. The module where the adjustment is attempting to post contains an unreversed TC 780 and the adjustment transaction is not in the 800-899 blocking series. Also bypass for TC 30X with Disposal Code 02. Module creating transactions not containing name information addressing a period earlier than the earliest name line on the Master File (except TC 140, Entity Code 2). (This check is bypassed for RPS 6101s,TC 610 with doc code 70 or 76, TC and DOD TC 500's with CC 52 that are for the period 1 year prior to the latest tax module on the Master Files. TC 370 document code 52 Julian Date 999 if the account does not contain a TC 013 with Julian Date 888 posted in the current cycle. Note that the name line year in the TC 013 must match the tax period of the TC 370 or else the TC 370 will unpost. See IRM 3.12.179 for Column A and B. An input transaction from Column A attempted to post to a module but was greater than the net amount (including prior reversals) of the transactions from Column B. This netting is done prior to the specific transaction matching. TC 764,765 and 768 cannot exceed $400 ($500 for tax periods 197912198511, $550 for 198512-198711, $851.20 for19 8712-l988Il, $874.00 for 198812198911, $910.00 for l 9 8 9 l 2 - l 9 9 O l l , $953 for 199012-199111, $2,020 for 199112199211, $2,211 for 199212-199311 $2,364 for 199312-199411, $2,528 for 199412199511, $3110 for 199512-199611, $3556 $3656 for 199712-199811, $3756 for l 9 9 8 l 2 - l 9 9 9 l l , $3816 for 199912-200011, $3888 for 200012, 200111, $4008 for # 200112, 200211, $4140 for 200212-200311). If matching to TC 896 with MFT 29, input TC 892 must have blocking series 700-719 and Spouse Indicator must match. If matching to TC 896 with other than MFT 29, input TC 892 must have blocking series other than 700-719. The TC 632 and 637 Refundable Credit Identification field must match the TC 63X transactions in the same Refundable Credit Identification number series (i.e., 02 and 03) and must be compared to the sum of the memo amount and money amounts. When matching any of the transactions (see tolerance). TC 767 generated from reference numbers 330-336 must match a prior posted TC 766 containing reference numbers 330-336 and cannot exceed the amount. TC 29Xl30X input to MFT 31 that contain Priority Code 9 will bypass UPC 189 for reference numbers 807,765 and 767. Also bypass for TC 370 blocked 900-949 inut to MFT 31 that contain TC 802, 765, or 767. Continue to unpost if other reference numbers or transactions are input that exceed the original amount. Note 1 - Unpost TC 29Xl30X containing reference number 808 or 809 if the reference number amount exceeds the credit module balance. Note 2 - Unpost TC 290 with Julian Date 999 and Serial Number 99 containing reference number 338 if the net amount of the TC 766 reference number 338 exceeds $600. Also, unpost if the amount exceeds the TC 150 amount by $10 or more. This unpostable is only performed for the generated rebate and should not be performed for # any manually input adjustment.
Any line marked with # is for official use only - .
Unpost an adjustment transaction if a line reference number from Column A attempts to reduce the related field in the tax transaction section from Column B below zero ($10 # tolerance) Do not allow any tolerance for reference number 808 or 809. Unpost an adjustment with line reference number 882 which would increase all Saver # Exclusion to greater than $2000. TC 29X with RC 62 containing a secondary TC 271 that is greater than the total amount of the accrued FTP (Late payment total) in the module. Unpost TC 29X containing a reference number 339 signed positive if the reference number amount exceeds the interest total field. Note that the TC 29X will resequence for 1 cycle prior to unposting. Unpost credit reversal with doc codes 24, 48 and 58 containing the Excess Collection Write-off lndicator that contains a money amount in excess of the credit module balance. Bypass this condition if the module contains an unreversed TC 608. Unpost TC 971 with 31, or 131 in module where balance will be zero or credit. TC 29X with OTN and a TC 766 greater than the amount if the TC89X minus the net of prior posted TC 76X all with matching OTNs. Reserved When the 148 switch in the entity is 10-99, unpost transactions 976, 977, 29X and 150 (except 150s with unallowable code 91 or SFR TC 150s). Effective for cycle 8440-8526 unpost 191 additionally for 148 03. Bypass for corrected UPC 191 and TC 29X input to MFT 55. TC 520 attempting to post to an account which has a TC 520 already posted and closing codes are incompatible. TC 530 attempting to post and the module is not in 12, 19-24, 26, 54, 56, 58 or 60 or is # in 12 status and accruals are less than $25. TC 47X (except TC 47X CC94, 95, 96, or 99) input to a module containing an unreversed TC 470 CC 95. TC 530 CC 24-32 input to any module in the account if the OIC acceptance year is significant. TC 290, 294, 298, 300, 304 or 308 with a significant amount attempting to post to a module that has a debit net module balance and the earliest CSED as extended is within 6 months of expiring or has expired and no unreversed TC 534 is posted. EXCEPTION: Allow TC 29X130X containing a fraud penalty TC 3201321 to post. If TC 534 attempting to post and earliest CSED as extended (TC 550) has not expired or is not within 6 months of expiring, or the input amount is greater than the net module balance, or the module is not in debit balance. (Bypass on corrected UPC 193 if the original CSED has expired and a subsequent significant assessment (TC 29X130X) has posted). An input transaction attempting to post to a module and does not match on date. (See 2.24.1 for a list of specific transactions.) An input transaction attempting to post to a module and the amount is greater. Exclude IRA 892's. Form 3520 lndicator must match. TC 521 containing a transaction date prior to the transaction date of the TC being reversed. TC 960 attempting to post to a module containing a significant CAF lndicator in the Balance Section and the CAF lndicator in the input TC 960 does not match the Balance Section CAF Indicator. TC 971 AC 62 containing a DLN with NNNNNNNNNNN5NN or NNNNNNNNNNNN2N. Note that these are generated based on a file from FMS. This unpostable is not sent to GUF for correction.
TC 712 mput to a module containing a TC 667 with Julian Date 999 with a matching transaction date and money amount. Bypass for Corrected UPC 196. The input transaction is for a module which was placed on microfilm retention register. Resequence TC 840 for up to 10 cycles prior to unposting. TC 370 Doc code 52 blocking series 000-899 attempting to create a module and no vestigial record for the module was present. If a module is present for the same tax period as the input TC 370 Doc Code 52, regardless of blocking series. TC 370 Doc Code 52 blocking series 900-999 and the account contains a vestigial section for the same tax period. If a TC 150 has previously posted to the module and the doc code 52 TC 370 contains a TC 150 or the TC 370 doc code 52 contains more than one TC 150. TC 400 or TC 971 AC 45 input to a credit balance module or a module not containing a TC 150. TC 370 with a secondary TC 402 input to a module not containing an unreversed TC 400 with the same date and amount as the TC 402. Account transfer, TC 370 (Doc Code 51), does not carry TC 150 and there is no settled TC 150, except when input TC 370 (Doc Code 51) CONTAINS A SECONDARY TC 402 OR THE TC 370 IS INPUT TO MFT 55. TC 370 containing a reference number amount but not containing a reference number. TC 670 with zero amount and secondary TC 460 attempting to post to a module containing a manual delinquency penalty TC 1601161.
Note: TC 670 with secondary TC 460 is subject to RCO check only.

Reserved TC 430,610 doc code 19, 70,660,670, or 760 attempting to post to a settled module, except: (a) 57 Hold is on (Additional Liability Pending) or TC 570 is secondary to the TC 660 or TC 670. (b) Transaction is a corrected UPC 146 or 198. (c) lnput is a TC 670 with Doc Code 18. (d) Module net balance is zero and input transaction is less than $1. (e) Total module balance is debit. (f) lnput is less than $5 and is equal to or less than a prior posted unreversed TC 606 (applies to 6601670 only). # (g) TC 670 is input within 8 cycles of a previously posted TC 706. (h) TC 670 is a corrected UPC 183. (i) Bypass for TC 670 if the module contains a status 60 within the previous 8 cycles and the DLN or transaction date of the input TC 670 is not identical to the DLN or transaction date of a TC 670 with matching money amount that posted within 8 cycles. If this condition is not met, the TC 670 should be resequenced for up to 6 cycles. Send UPC 198 if the module balance is not debit after resequencing 6 cycles.
(j) TC 670 is not greater than the credit elect per taxpayer field in the posted TC 150.
(k) The unpostable bypass indicator is significant unless the same transaction code with matching date and amount is already posted.
(I) The TC 670 contains check digits in lieu of the name control. (m) TC 670 if the module contains a duplicate returns freeze, 640 hold, or CC 83, 85 or 86-89.
(n) The TC contains DPC 13. (0) TC 670 when another module in the account is debit (p) TC 670 contains DPC 05, 15, 16, 17, 18, 20 or 21. Note: The following analysis will precede UPC 198 checks: TC 670 addressing a module with an unreversed TC 420 or 424 and after posting would create a credit balance will cause the generation of TC 570. Unpost a revenue receipt transaction which causes the module balance to be credit of $100,000,000 or greater. Unpost any subsequent transaction addressing this # module. Bypass for all debit transactions and non-money transactions.
Note: Beginning January 1991, the initial transaction that goes unpostable for this condition will set an indicator on the module. Any subsequent transaction, including TC 150, will also unpost UPC198 RC3. Bypass for all debit transactions and non-money transactions.
Bypass UPC 29X analysis for any of the following: (a) TC 001, 12X, TC 000(DM-1 only), and TC 99X. (b) Purged unpostables (UPC 296). (c) Computer generated transactions (TC 001, 006, 019, 026, 666, 667; TC 000 and 013 with block and serial of 99999 and TC 706 and 826 with Julian Date of 999. (d) Previously resequenced transactions. (e) Previously coded unpostables this cycle.
Reserved Bad Transaction Date (a) TC greater than 140 with transaction date year prior to 1962. (b) TC greater than 139 (except 150) with: (1) Transaction date month not 1-12; or (2) Transaction date day not 1-31 ; or (3) Transaction date later than current MCC assigned 23C date (except 141, 142, 148, 149, 150, 290,300,430,61 X, 700,701, 702,710,712,820,821,822,830, 97X,832, transaction with doc code 87, or TC other than 6941695 with non zero reversal code). (4)TC 141, 142, 148, 149, 150,430,61X, 700, 701,702, 710, 712,820,821,822, 830, 97X, 832, transaction with doc code 87, or TC other than 6941695 with non zero reversal code containing a transaction date later than current MCC assigned 23C date plus one year. (5) TC 500 CC 52 or 53 with a transaction date prior to 19900802. (6) TC 500 CC 54 or 55 with transaction date prior to 19951121. (7) TC 500 CC 56 or 57 with transaction date prior to 20010919. Bad Transaction Code. Any TC which is not valid for IMF processing including the following: (a) 060, 95X, 05X, 07X, 080 (Campus generated), 081,473, 41X, 422,423, 564,940, 942.
Invalid MFT or Incompatible Transaction Code IMFT Combination. (a) MFT must be 00 to 30. 31 or 55 except TC 026 must have 99. (1) TC greater than 139 with MFT 00 except TC 148.149,
9Ol-9O4,9lO.9ll.9l8.9l9,97l AC 50, 84 -87,271, or 272. or 972
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.4ny line marked with # is for official use only
(2) TC 910191119181919 with an MFT other than 00. (3) TC 91519161917 with an MFT other than 30 or 31. (4) TC 9121914 with an MFT other than 30, 31 or 55. (5) TC 000 with an MFT other than 00.
(b) Unpost the following transactions input to MFT 55; including transactions that are secondary to TC 290 or TC 370. Send the transaction unpostable 291 RC1 or RC3 instead.
(c) Unpost any of the following transactions input to MFT 31. 140-142 150 (except if doc code 51152) 420142 1I42414281429 430 47415 59X 71X 83X 922 924 Invalid Tax Period (a) Tax period month not 1-12, (Non-entity update transaction). (b) TC greater than 139 (except 1481149) with a tax period prior to 196212. (c) TC 4301660 with a tax period prior to 196312. (d) TC greater than 139 (except 1481149115012901300191 O/9ll/9l8/9l9) with a tax period more than one year later than the 23C date year month (YWYMM). Bypass for TC 424 Push Code 039 source code 60 with Employee Group Code 1000 or 2000 or TC 421. (e) TC 290, 300, 901-904, 971, and 972, with a tax period more than 2 years later than the 23C date month and year.
Anv line marked with # is for official use onlv
(f) Tax period must be compatible for line reference numbers on TC 29Xl30X as follows: 1. 403 -Tax Period not 197810-198011. 2. 885 - Tax Period must be 197912 or later. 3. 886 - Tax Period must be 197712 or later. 4. 887 -Tax Period must be 197712 or later. 5. 8881889 - Tax Period must be l 9 7 4 l 2 - l 9 7 5 I l or 197712 and later. 6. 7641765 - Tax Period must be 197512 or later. 7. 882 - Tax Period must be 198112-198412. 8. 2211222 -Tax Period must be prior to 198912. 9.8911892 -Tax Period must be 199012 and subsequent 10. 8951896 - Tax Period must be 199112 and subsequent. 11.8981899 - Tax Period must be 199112 and subsequent. 12. 334 - Tax period must be 199312-199411. 13.336 - Tax Period must be 199812 and subsequent. 14. 338 - Tax period must be 200012 and subsequent. 15. Domestic Services reference numbers 003, 004, 007, 073, 335, 903, 904,907, 973, 993, 994, 995, 996, 997 and 998- Tax Period must be 199512 and subsequent. (g) Unpost MFT 55 transactions input with tax period prior to 197512. (h) Unpost MFT 55 transactions or containing reference numbers 510-518, 601-603, 606 or 611 with tax period other than 12.
(i) TC 7401841 containing an invalid tax period.
(j) TC 150 containing Schedule H input to a tax period prior to 199512. Undelivered Refund (bypass these if the first position of the check number is blank)
(a) TC 740 or TC 841 with a zero Undelivered Refund amount. (b) TC 740 or TC 841 coming from RFC without cancellation code of 1, 2, 3, 8, 9,40, 60-63, 71, 72. RPS Unpostable Reasons (a) Form 1040 with Computer Condition Code "S" and a remittance with returns. Non math error TC 150 (except G or Y coded) with zero liability and either a remittance ## greater than $1 or computer condition code "S" present. Bypass this condition if the balance due per taxpayer is zero or credit. (b) TC 610 with return doc code in DLN and control date is other than 401-766. Bypass this condition if the balance due is zero or credit. (c) TC 610 with return doc.code in DLN and control date is other than 401-766. Tax Class (a) Tax Class must be 2 except TC 896. (b) Validity digit must be 0 or 1. Invalid FLC Code (a) Invalid FLC in DLN. (b) TC 42014241428 with invalid PBC. (c) TC 424 with push code 010 and an invalid 918A-PBC. Invalid User Fee Data (a) Any Revenue Receipt (except TC 694 or 695) containing Designated Payment Code (DPC) 50 or 51. (b) TC 694 DPC 50 or 51 not containing secondary TC 360. (c) TC 694 DPC 50 or 51 containing secondary TC 360 but money amounts (TC 694 and 360) do not match. Disregard the sign.

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(d) TC 694 or 695 with DPC 50 or 51 not addressed to MFT 55. (e) TC 694 input to MFT 55 tax period YYYYOI not containing DPC 50 or 51. 291 0 1 Unpost TC 971 AC 96 or 97 containing XREF MFT other than 01,03,09, 11, 12 or 16. Transaction Amount not Compatible with Transaction Code (a) Transaction amount is not zero and the transaction code is 14011411142158215831 59x/474/475. (b) TC 370 doc code 51 for a credit amount. (c) TC 61X-69X with a reversal code other than zero and a doc code of 34 must have a zero primary amount and significant secondary amount (except TC 896 and 694). (d) TC 150 with negative liability. (e) TC 610 with return doc code must be credit. 2 (f) TC 430 with a zero amount field (Doc Code 61). Invalid Secondary Transaction (a) TC 370 with any of the following conditions: 1. If secondary TC 63X is present: a. ID number must be 02 for 630,636. b. ID number must be 03 for 632, 637. c. Doc Code 52 cannot have a status indicator of 1. d. Tax period not 197810-198011. e. TC 6361637 with doc code other than 52. 2. Contains an 870 Date with no secondary TC 300 present. (b) TC 29X with any of the following conditions: 1. Blocking series 200-299 and a secondary transaction is present. 2. Blocking series 400-499 and a secondary transaction is present. 3. Duplicate penalty transaction present. (c) TC 30X containing: 1. A secondary TC 280 or 36X. 2. Duplicate penalty transactions. 3. TC 272 or 342 for significant amount. (d) Revenue Receipt Transactions containing a secondary transaction that does not meet the following checks: 1. Secondary other than 170, 171,200,270, 280, 360,460, 472, 570, 770 or 772. 2. Secondary 280 only valid for TC 611, 641,661, 671, 681,691 or 721. 3. Secondary 460 only valid for 670.
4. Secondary 570 must have zero amount.

5. Secondary 200 or 360; must have significant amount. 6. Secondary 770 only valid on TC 721, 722, 832, 84X. 7. Secondary 772 only valid on TC 720. 3 TC 29X or TC 30X Reference Numbers:
1. Reference number criteria for MFT 30.
a. Valid reference numbers are: 003, 004, 007, 073, 221, 222, 314-317, 330-336, 338, 339, 403, 680-696, 764-767, 806-809, 881, 882, 878, 879, 885-889, 890 (TC 30X only), 891, 892, 895, 896, 897 (TC 29X only), 898, 899,903, 904, 907, 973, 993, 994, 995, 996, 997, 998, 999, 090 (TC 30X only). All reference numbers must be for a significant amount except reference numbers 314, 680-696, 889, 890, and 999. b. Line reference number 403 must have an amount less than $1 million and be signed correctly. i# c. TC 29X blocked 400-499 can only contain reference number of 766 or 767 d. TC 887 with an amount field greater than 99. 2. MFT 55 Adjustment Transactions: a. TC 290 doc code 54 input to MFT 55 must be blocked 520-539, 150-199,800899 or 960-999 and cannot contain secondary tax transactions (TC 294,295,298, 299). b. The following checks apply to TC 290 for doc code 54 and TC 370 carrying TC 290 doc code 51152 input to MFT 55. 1) The primary transaction must be TC 290 with no significant money amount or TC 5341535. 2) If the transaction contains a reference number, it must be within the range of 500-679 or 697-699. Reference Number must be present for TC 370 unless the primary transaction code is TC 402. c. Effective July 1986, TC 290 doc code 54 blocked 590-599 may also be input to MFT 55. All checks outlined above must be met. Only allow reference number 500599 (not 600-679 or 699) to be valid for TC 290 doc code 54 blocked 590-599. The reference number must be for a significant amount. 3. MFT 31 Adjustment Transactions - Allow all like MFT 30 (except no 338) plus allow for reference number 337. Invalid Closing Codes: (a) TC 530 with a closing code of zero of greater than 39 or equal to 33 or 34. (b) TC 520 with closing code other than 60-89. (c) TC 52112 with closing code other than 00, 6X,7 73, 76, 77, 81 or 83-89. (d) TC 59X (except 592) with a closing code of 00. TC 29Xl30X or TC 370 containing an Interest to Date later than the current 23C date plus 60 days. TC 29X130X containing a credit interest to date later than the current 23C date. Blank or Invalid Name Control (a) First character of Name Control not A-Z except: 1. TC 141, 142, 901, 920. 2. Transaction with 2 character A-Z check digit and 2 leading blanks. 3. TC 902 with temporary SSN or 4 identical characters 4. Transaction with reversal code of 6 or greater except TC 01 6, 017, 148, 149, 428, 429, 596-599, 788, 916-918. (b) Transactions with a temporary SSN (other that with middle two digits of 70-80 (ITIN)) and containing check digits in the name control (except TC 902). Adjustment Transaction and Interest Date Not Compatible (a) If interest computation date is zero, these transaction codes can not be present on the input transaction: 294, 295, 298, 299, 304, 305, 308, 309, 535. i#

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(b) If the interest computation date is significant, one of the following transaction codes 295, 298, 299,304,305, 308, 309, 535. must be present: 294,
Invalid Extension Date (a) TC 5501560 with new expiration date equal to zero. (b) TC 460 with extension date equal to zero.
Transaction with Invalid Information for 4 for (a) TC 1411142 with notice codes other than 01-04 TC 1 1 and 05-08 TC 142. (b) TC 424 with any of the following:
1. 1 words long and sort code other than 06, 22, 9 21, 77. 2.If Push Code is other than 010.918-APBC must be zero.
22, 24, 48, 54, 58 (c) TC 920 with status code other than 20, 23, 26, 50, 56, or 60. (d) TC 0 1 without a new SSN. 1
(e) TC 140 with source code other than 01, 05,10 or 20 (entity code 1 only). (f) TC 018 with DLN Julian date not 401-766. ( g ) TC 000 with significance in New SSN field. (h) TC 960 and 962 with a CAF Indicator other than 1-8. (i) TC 290 containing:
I. Reference Number 897 with Amount of 0 and 2.Agency or Sub-Agency Code equal to 0 if ref #897 is input. (j) TC 924with backup withholding reference number other than 140, 150,160,180,
(k) TC 016 blocked 7XX with Julian Date not 401-766.
292
(I) TC 400 for a significant amount. EIC Exceeding Allowable Maximum:
$500for tax period (a) TC 150 containing EIC greater than $400 prior to 197912, 197912-1 98511, $550 for tax period 198512-198711, $851.20 l987l2-l988Il, for $874.00 l988l2-l989ll, for $910 for l989l2-l99Oll, $953 for 199012-199111, $2,020 199112-199211or $2,211for 199212-l993Il, for $2,364 199312for 99511, $3110 for 199512-1 99611, $3,756 199812for 199411, $2528 for 199412-1 199911 , $3816 for 199912-20001 , $3888 for 200012-2001 $4008 for 2001121 11, # 200211.
(b) TC 29X130X containing reference number 764 greater than $400 prior to 197912, $500 for tax period 197912-1 98511 , $550 for tax period 198512-1 98711 ,$851.20 for 198712-1 98811, $874.00 9 8812-1 for1 98911, $910 for 198912-1 99011, $953 for l99Ol2-l99lll, $2,020 199112-199211 $2,211for 1992I2-1993l1, for or for 99411 , $2528 for 199412-1 99511 , $3110 for 199512-1 99611 , $2,364 199312-1 $3,556 199612-199711, for $3,656 199711-199811, for $3,756 199812-199911, for $3816 for 199912-20001 , $3888 for 200012-2001 1 , $4008 for 200112-20021 , 1 1 1 $4140 for 200212-200311. #
TC 150 Section Word Count (a) If section word count is present corresponding section must be on input return. (b) Total of section word counts must equal transaction word count.
Invalid Doc. Code - Transaction Code Combination (a) TC 30X and Doc. code is other than 47. (b) TC 29X and doc. code is other than 54 (c) TC 370 and doc. code is other than 5 or 52. 1

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(d) Doc. code 34 and transaction code is other than 610-690,692. 694.695 or 896. (e) TC 150 with doc. code other than 07-12, 21-22, 26-27, 72-73. TC 150 Math ErrorlNon Math Error. (a) Non-math error return with IMF Total Tax Liability Computer not equal to IMF Total Tax Computer. (b) Math error return with IMF Total Tax Computer equal to IMF Total Tax Liability Computer and Balance DuelRefund equal to Balance DuelOverpayment Computer. Invalid Entity CodelAddress Information (a) TC 000,01X, 030, 040, 041, 150, 430 with a City Character Count +M2 3, greater than CitylState word count X 5, and non-zero city character count. (b) TC 140 1. Entity code 2 and word count not equal to 45. 2. Entity code 1 and word count not equal to 77. 3. Entity code 1 and zero CitylState word count. (c) If the city character count or Major City Code is less than 2 characters or the Major City Code is invalid for the input Campus (Special processing for New York, San Francisco, Seattle and Miami). (APOIFPO address use AE, AP and AA.) (d) TC 150 or 430 with Entity Code 1 or 3 and a zero CitylState word count. (e) Transaction with address data and;
1. An invalid state code or major possession.

2. Blank CitylState field. 3. Zero City character count.
(f) TC 000 (non DM-1) with zero first name line word count.
(g) Unpost TC 0151030 with doc code 63 not containing address information. (h) TC 150 Entity Code 1 with CCC G. Invalid TC 150 Schedule lnformation (a) SE Schedule (Section 24), -if entity code 11415 then SSN must match the secondary SSN (if significant). (b) IRA Sections (Section 26127)
1. Significant type indicator and entity code is other than 2 or a non-zero remittance.
2. FSC of 2 and IRA Spouse Indicator is zero. 3. Significant name line character count but no name line present. TC 844 with Date of Demand greater than the current 23C date. Invalid Document Code 34 Conditions The primary and secondary transaction codes are not within the same transaction range, example: TC 672 with secondary TC 640, or the primary and secondary money amounts are not identical. 889 Reserved 293 0 1 TC29X130X containing an RFSCDT later than the current 23C date. Reserved

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SFR TC 150, doc code 10, blocking series 000-299, tax period 8112 and later, and containing sections other than 1-6 or significant tax information in section 4-6 other than exemption amount, standard deduction computer. Agent ID, Qualifying EIC Dep NUM, Gross Exemption Amount Computer, Non Taxable Earned Income, Primary NAP Advanced Rate Reduction Credit Amount, Secondary NAP Rate Reduction Credit amount.^ and Form 6251 ADJ Computer 1 amount. TC 370 with Transaction Amount not equal to the net money amount of all secondary transactions plus the civil penalty reference number amount. TC 150 containing IMF Total Tax, withholding Amount, or Excess Social Security Tax greater than 10 positions. Reserved Invalid SSN. SSN of zeros or all nines.
TC 29X130X with an Interest Computation Date later than the 23C Date plus 1 year. Bypass if the record contains reference numbers 003, 004, 007, 073, 903, 904, 907, 973, 993, 994. 995, 996, 997, or 998.
Invalid Character Count Information. TC 140 entity code 1, or TC 1501430 with entity code 1,4, or 5 and: 1. To Last Name character count is zero. 2. Of Last Name character count is zero. 3. First Name Line character count greater than 35 (sum of to Last Name character count, Of Last Name character count, and Suffix character count). 4. 1st Name Line Word Count of zero. Entity change transactions with word count greater than 20, and significant in the first name line field. 1. To Last Name character count is zero, or 2. Of Last Name character count is zero, or 3. Tax Year (year of first name), is zero, except TC 013 Civil Penalty Transactions. 4. First Name Line character count greater than 35 (sum of to Last Name character count, Of Last Name character count, and Suffix character count). If primary transaction code is 290 and Credit lnterest date is significant, blocking series must be 310-349, 500-519, 540-589, 600-619, or 640-679. Bypass for MFT 55. If primary transaction code is 291, or secondary transaction code is 294 or 298, Credit Interest date must be zero. Reserved TC 150 with DLN XX211XXX99XXXX containing computer condition code G and with an entity code other than 2 or 4, tax period prior to 7301, or not containing computer condition code 5 or 6. Reserved Reserved Name control must equal the first four significant characters of the last name (except doc code 63 transactions). TC 000 with a fiscal month of 00 or greater than 12. Beginning of Year Processing - Prior year purged unpostable (4-bit setting of Corrected Unpostable Indicator). Reserved for End of Year processing. (a) Unpost TC 015 and 030 containing an A 0 not equal to 11-17 or 21-36. (b) Unpost TC 141, 142, 920 containing an A 0 not equal to 11-17 or 21-36.
(c) Unpost TC 520 containing a BLLC not equal to 00 or 21-36 (except 35). (d) Unpost TC 520 containing a BLLC if the DLN Year Digit is less than 2. (e) TC 015, 030, 91X or 42X (except TC 420) with DLN Year Digit less than 2. 299 0 Date received must be present on Form 1040. If this test or any of the following tests are not met, unpost. (a) Date received must not be earlier than ending month and year of the tax period. (Bypass the check for Form 1040ES). (b) If the input return is other than a current calendar year timely filed, then date received must not be subsequent to current (23C date) processing date. (c) Month digits must be 01 through 12. TC 430 will go UPC 290 RC 1 instead. (d) Day digit must be 01 through 28 when month is 02, except when leap year, then day digits must be 01 through 29. TC 430 will go UPC 290 RC 1 instead. (e) Day digits must be 01 through 30 when month is 04, 06, 09, 11. If greater than 31, TC 430 will go UPC 290 RC 1 instead.
(f)
Day digit must be 01 through 31 when month is 01, 03, 05, 07, 08, 10 or 12. TC 430 will go UPC 290 RC 1 instead.
Reserved TC 150 containing an EDA input to a tax period other than 199312-199411. TC 150 with a credit amount in the Unallowable Total Field. TC 150 with Primary SSN = to the Secondary SSN. TC 150 containing RPC K and CCC K on the same record.

IYI
Unpostable Codes - BMF
IRM 3.12.179.99 All Unpostable Codes (UPC) will be 3 numeric positions. There will also be a 1 position Reason Code (RC) separate from the unpostable code. Also EO unpostable conditions and resolutions can be found in IRM 3.12.278, EO Unpostable Resolution. The following Unpostable Codes (UPC) are written onto the unpostable Tape to identify transactions that fail to meet validity checks as described below. The Reason Code (RC) is defined for each UPC
UPC RC
Description
301
An input (non-generated) transaction coded other than 000, 019, 141, 142, 650 (document code 97, 19 EFTP) for MFT 01103116,990,991,992,993, 996 or other than a TC 150 (with entity information addressing a F706/709 module) failed to match on TIN with an account on the BMF. TC 150 for Forms 706 (MFT 52) or 7091709A (MFT 51) attempts to establish an account and the input TC 150 does no contain significant Name LineIMailing address data. TC 650 (document code 97119 EFTP) for MFT 01/03/16 not matching on TIN which has resequenced 4 cycles or the 23C Date is equal to or later than the end of the tax period. TC 150 for MFT 52 with entity information attempts to post and a) the date of death is zeros or b) the date of death is greater than the current 23C date.
Note: 1) Revenue receipts (TC 6XX-8XX) with doc. codes 17, 18 or 19 will be resequenced for two cycles prior to unposting UPC 301. 2) TC 971 AC 350/351/352/353 for Forms 887118872 (PAC) should be resequenced 4 cycles before unposting 301 RC 1. 3) TC 971 AC 360 for Form 8875 (REIT), should be resequenced 4 cycles, then unpost 301 RC 1 if still no account.
302 303
1 1
A TC 000 matched an existing entity on TIN. A transaction with document code not equal to 80181 (except TC 150 for MFT 36)150/ 53/63 other than TC 001, 019, 14X, 650 (document code 97119 (EFTP) for MFT 01/03/ 16, 796, 90X, 99X but coded greater than 000 failed to match on three out of four positions (using the Proximal Method) of the entity Name Control, Old Name Control, three out of the four left-most non-blank positions (Proximal) of the entity Sort Name Line, or the four left-most significant characters of the first three words of the entity Primary Name Line and then the Sort Name Line. TC 650 (document code 97, 19) for MFT 01/03/16 not matching on three out of four positions (using the Proximal Method -see 5.02(2)(b)) of the entity Name Control, Old Name Control, three out of the four left-most non-blank positions (Proximal) of the entity Sort Name Line, or the four left-most significant characters of the first three words of the entity Primary Name Line and then the Sort Name Line which has resequenced 4 cycles or the 23C date is equal to or later than the end of the tax period. A transaction (except TC 150 for MFT 36) with doc code 80/81/50/53/63 other than TC 0011019/14X/796/90X/99X but coded greater than 000 failed to match on all four positions of the Entity Name Control, Name Control, the four left-most non-blank positions of the Sort Name Line, or the four left most characters of the first three words of the entity Primary Name Line and then the Sort Name Line.
Note: Revenue receipts (TC 6XX-8XX) with doc codes 17, 18 or 19 will be resequenced for two cycles prior to unposting as UPC 303.

.
- -
UPC RC
Description
304
An input transaction attempts to establish a tax module with a tax period prior to those shown below: form MFT 68 - 199701 for MFTs 61162163164- 196107. for MFTs 51- 196112. for MFTs 01103104109 - 196203. for MFTs 02105106110l11133134 - 196112. for MFTs 37/44/50 - 197001. for MFTs 36167 - 197012. for MFTs 42 - 200012; for MFTs 58 - 197007. for MFTs 60 - 195607. for MFTs 12 - 198512; for MFTs 76 - 198412. An input TC 150 or 620 which meet certain specified conditions. TC 650/6601670/760 if directed to a tax module in 06. 10 or 12 status and posting would create a credit balance module of $1 or more. Exceptions: (a) TC 670 with check digits in the name control field. (b) Transaction is a corrected UPC 30513331360. (c) A secondary transaction is present. (d) TC 650 if directed to MFT 01 module in 06 status. (e) Assessed module balance is debit even though module status is (f) Module status is 06 and TC 5941599 is posted subject to criteria listed. (g) Total module balance including the input transaction amount is less than or equal to a posted unreversed TC 71X. (h) TC 670 with document code 18.
(i) TC 670 with an amount equal to or less than an unreversed TC 606 previously posted to the module.
Cj)
TC 670 with an unreversed TC 4201424 posted to the module. (k) TC 670 with an unreversed TC 7061796 posted within the previous 8 cycles. (I) TC 670 with an unreversed TC 670 with same amount but different date posted within the previous 8 cycles. (m) TC 670 with DPCs 05115116117118 (n) TC 6501660 (document code 19 (EFTP)) or TC 6501660 (document code 97) with taxpayer information code zero which meets the transfer criteria to the FTD module per 5.02(5)(~)2and 5.02(12)(~)3. (0) The input TC has significant UPC 305 Bypass Indicator with no TC posted which matches on TC, amount, and date. (p) The input TC has a significant TC 570 Indicator.
(q) The tax module being addressed has in effect any of the following freezes: -A, F,R-,-R,-U,V-,-V.
(r) The input transaction is different in amount with posted TC 706173617561796 by # less than $10 (plus or minus). TC 65016701760 directed to modules in 21122123156158160 Status if dated later than period ending and posting would create credit balance of $10 or more. Exceptions:

.--
UPC RC
Description (a) TC 670 with check digits in the name control field.
(b) A secondary transaction is present. (c) Transaction is a corrected UPC 30513331360, (d) TC 670 if unreversed TC 4201424 is posted to the module.
(e) TC 670 if document code 18. (f) Total module balance including the input transaction amount is less than or equal to a posted unreversed TD 71X. (g) TC 670 with an unreversed TC 7061796 posted within the previous 8 cycles. (h) TC 670 with an unreversed TC 670 with same amount but different date posted within the previous 8 cycles. (i) TC 650 (document code 19 (EFTP)) or TC 650 (document code 97) with taxpayer information code zero which meets the transfer criteria to the FTD module per 5.02(5)(~)2 and 5.02(12)(2)3.
(j) The input TC has significant UPC 305 Bypass Indicator with no TC posted which matches on TC, amount, and date.
(k) The input TC has a significant TC 570 Indicator.
(I) The tax module being addressed has in effect any of the following freezes: - A, F, R - , - R , - U , V - , - V . (m) TC 670 with Designated Payment Codes 05115116/17/18. (n) The input transaction is different in amount with a posted TC 706173617561796 by less than $10 (plus or minus). 4 5
TC 150 for MFT 01/02/03/10 which is not a corrected UPC 305 and credits claimed on return exceed credits posted (not including TC 6101840) by $25,000.00 or more. #
TC 150 for MFT 01 with Entity Employment Code "F" (6) which is not a corrected UPC 305 and credits claimed on the return exceed credits posted (not including TC 610) by # $0.00 or more. TC 30X with blocking series of 790-799 or 900-999, priority code other than 2 or 3, the settlement amount field on the TC 30X does not equal (within $10) the tax liability in # the posted return (TC 150) plus all posted adjustment transaction amounts.
#a
306
TC 2901291 attempting to post to a credit balance module frozen by TC 570 with document code 54. Exception: do not unpost TC 29X (B.S. 9XX) with secondary TC 294 or 295, if no other TC 29X transactions for significant amount are posted. The transaction record will post, but not release the related TC 570 freeze. TC 290 with Priority Code 6 with significant amount attempts to post to a module where the posted return (TC 150) has a Math Status Code of other than "3" and TC 29X blocking series 770-789 is not posted. TC 290 with Priority Code 6 attempts to post to a module with an unreversed TC 470 Closing Code 94 posted. TC 291 (Blocking Series other than 150-199) with Priority Code 7 attempts to post to a module without an unreversed TC 470 Closing Code 94 posted. TC 470 with CC 94 attempting to post to a module which is not under the Math Error (G ) freeze. TC 29X (B.S. 770-789) with an unreversed TC 470 CC 94 posted. TC 290 for zero with Priority Code 4 attempts to with a secondary transaction.
4 5 6
,
7 8

-
..
'
>.
UPC RC
307
I
Description
The fiscal month of F112011041110651990C/990T1990199OPFI1041N5227/3520 input transaction attempting to establish a tax module did not match the Fiscal Month of the account entity and it was not a transaction coded 1501460 (MFT does not equal 051061 37144167' or RPS-610162016501660(MFT does not equal 02105133134) or 290 (blocking series 4XX) trying to establish the first 1120/1041/1065/990/990C/990T/99OPF/5227/ 1041A/3520 tax module, or was not a TC 150 containing Condition Code F or Y or was not a TC 620 with Condition Code W. (RPS TC 610s will be allowed to resequence up to two cycles prior to unposting.) Any transaction except TC 421 and 424 with Push Code 039, Source Code 60 and Organization Code 100012000 attempting to open a module whose period ending is greater than machine 23C date plus 12 months. TC 660 for MFT 05 not establishing the first MFT 05 tax module attempts to establish a tax module, has a tax period month of other than 12, and does not match the Entity Fiscal Month. TC 150 (document code 16/84) for MFT 02 attempting to establish the first MFT 02 tax module and the tax period month does not match the entity Fiscal Year Month. TC 150 for MFT 06 or TC 150 (document 16) for MFT 02 with tax period month other than 12 matching on entity Fiscal Year Month and a TC 0541055 is not posted. Bypass on corrected UPC 307.5. (a) TC 150 for MFT 02 (except doc code 16) (Form 1120s) with tax period month other than 12 not matching on entity Fiscal Year Month, F1120 FRC 19, and TC 0541055 is posted. Bypass on corrected UPC 307.6. (b) TC 150 for MFT 02 with document code 09/11 and ABLM Code 400 (Form 1120 PSC only) with a tax period month other than 12 and F1120 other than 19. Bypass on corrected UPC 307.6. TC 150 with Condition Code Y or TC 620 with Condition Code W not matching on entity Fiscal Year Month with input FYM not equal to 12 attempting to post with TC 0541 055 posted. Bypass on corrected UPC 307.7. The input fiscal month of TC 150 for MFT 02, doc code 07 did not match entity FYM, TC 060 is posted but its effective date is greater than the tax period on input. The input fiscal month of TC 150 for MFT 68 does not match the entity Fiscal Year Month and TIN is an EIN (not SSN). Bypass on corrected UPC 3079. Reserved Reserved Reserved Any return (TC 150) input to Form 940 tax module (MFT 10) and the entity Employment Code equals (G) "7". Any transaction except TC 370 (doc code 51) and TC 650 (doc code 97, 19 (EFTP)) input to establish a MFT 10 tax module (W) "3", (C) "8", (F) "6", or (T) "1". Bypass this check on a corrected UPC 3085 with EC " W . MFT 10, TC 150, if the net of 2 previously posted DO Adjustment B.S. 400-439 is not zero. Reserved Any MFT 01 TC 150, with Condition Code T if the entity Employment Code is "F". Any transaction input to establish an MFT 10 tax module except TC 650 (doc code 97, 19 (EFTP)). If the Entity Employment Code is zero, the entity E.O. Status is 01 through 19, and the entity EO. Subsection is 03150/60170. An input transaction attempts to establish a tax module (after requencing 10 cycles in :he case of a TC 898 with Doc Code 45)
8 - 110
UPC RC
Description A non-module creating transaction (except TC 912) attempts to post to a module where TC 9141916 is the only transaction posted. TC 090 input and F1120 FR code is 03 or 04. MFT 02 TC 150 (document code 16) input and F1120 FRC is 00101102 and the latest TC 0911096 is posted with an effective date (yearlmonth) earlier than the latest TC 150 period ending-unless a TC 090 is posted subsequent to the latest TC 0911096. MFT 02 TC 150 (document code other than 16) input, F1120 FRC is 00101102 and an unreversed TC 090 is posted with an effective date (yearlmonth) earlier than the input return period ending. MFT 02 TC 150 (document code 16) input, F1120 FRC is 00101 and no unreversed TC 090 is posted-unless a TC 091 is posted with an effective date later than TC 150 period ending. MFT 02 TC 150 (document code 16) input, F1120 FRC is 00101102 and an unreversed TC 090 is posted with an effective date (yearlmonth) later than the input return period ending. MFT 02 TC 150 (document code 16) input, F1120 FRC greater than 02 and NO TC 0911096 is posted. TC 150 for MFT 02 with document code 9111 with ABLM Code 400 (Personal Service Corporation) with F1120 FRC 02. An input transaction coded other than TC 370 (document code 51) with secondary TC 402 attempts to post to a tax module whose status is 29 (Account Transferred Out of MF). An input TC 400 (document code 51) attempts to post to a tax module whose status is 29. If TC 530 Closing Code 08 attempts to post to an account with open F1120 or FA065 filing requirements. A TC 986 with CAWR StatuslClosing Code 31, 32, 33, 34, 94, 95 or 96 attempts to post to an account where entity 52 switch is significant or the 2 or 4 bit (TC 530 CCs 07110) of the entity CC53 Indicator is significant. A TC 986 with CAWR StatuslClosing Code of 91 if there is a StatusIClosing Code of 40,41 or 91 anywhere in the Status History Section. An input transaction failed to find its related transaction posted to the tax module of the same MFT Code and tax period. See IRM 2.24.1 for list of specific transactions. A non-"G"-coded TC 150 with no remittance and there is a posted TC 611 without a posted TC 150 and 610 (effective cycle 8807 - TC 611 cannot post without TC 150 or 610 being posted). TC 538 input to a module and no unreversed TC 971 AC 93 is present. TC 48114821483 input and the TC 780 freeze is in effect. TC 150 ADEPT F. 1041 (MFT 05lFLC 16) input and TC 61 0 with FLC 16 and Doc Code 17 not present, and module balance if return were to post is debit and 23C date is greater than or equal to RDD plus 28 days. TC 480 input and an unreserved TC 480 is already posted. TC 290 (B.S. 14X), document code 54, with secondary TC 180 for $0 attempts to post # to a module with a TC 186 posted. Any MFT 37, 44, 46 & 67 TC 290 Civil Penalty Reference Number 689 unless there is a previously posted TC 690 for an amount equal amount (and opposite sign) TC 290 (B.S. 4XX) with Item Reference Number 766 for MFT 02105133134 attempts to post and:
2 310 1 2
UPC RC
Description
(a) TC 150 is posted or, (b) For B.S. 480-489, three TC's 766 (B.S. 450-489) are posted and there is a FRC established for the input MFT, or four TCs 766 (B.S. 450-489) are posted; or, (c) For DLN blocking series 49X, fifty-one TC's 766 (blocking series 49X) are posted and there is a FRC established for the input MFT, or fifty-two TCs 766 (blocking series 49X) are posted. Reserved Reserved TC 424 (Push Code - 010, 019-041, 121) is input to a module with no return posted (TC 150) and an unreversed TC 930 is posted to the tax module. Reserved Any MFT 13 TC 290 with Civil Penalty Reference Number for positive amount attempting to post to an account with employment code "F' (6). Any MFT 13 TC 290 with Civil Penalty Reference number 50W53X attempting to post to a tax period prior to 198912 which, if posted, would bring the net 50Xl53X amount in # the module to greater than $100,000. Any MFT 13 TC 290 with Civil Penalty Reference Number 50X151X attempting to post to tax period 8912 or subsequent which, if posted, would bring the new 50X151X pen# alty amount to more than $250,000. Any (non-MFT-13) adjustment (doc code 47 or 54) or Document Code 51 Accounts Transfer with Civil Penalty Reference number 686 attempting to post to a tax module if the normal RDD is prior to 01/01/1990. Any MFT 13 TC 290 with Civil Penalty Reference Number 649 attempting to post which, if posted, would bring the new 649 amount in the module to more than $100,000. Any MFT 13 TC 290 with Civil Penalty Reference Number 549 attempting to post if there is unexpired DA 37 present for the related tax module. An input transaction attempting to reverse its posted related transaction failed to match on date and/or EPI and/or money amount from the transaction was greater than the related transaction or sum of the transactions* (for the same date if date check is applicable). See 3(27)(68) UPC 316 for list of specific transactions. *For MFT 76 tax modules only, when making the comparison between money amount from the input transaction and the sum of the money amounts of the related transactions in the module, include in that sum any TC 973 assessments (as well as the TC 150 assessment). TC 7401841 input from RFC (contains a check number) which matches on check number with posted TC 7401841.
8 - 112
UPC RC
3 Description Unpost TC 7401841 input from RFC (contains a check number) when money amount is larger than prior posted TC9401846; Unpost TC 7401841 input from RFC (contains a check number) where TC 7401841 transaction date is not within 7 days of posted TC 8401846 transaction date; Prior to cycle 199903, TC 7401841 would unpost if money amount did not match exactly with prior posted TC 8401846. Due to FMS takeover of DMF processing, as of cycle 199903 and subsequent, it is allowable for a TC8411740 to post with a smaller money amount than prior posted TC 8401846, However, if this is true, the following conditions must also be true for TC 7401841 to post: ( I ) there is a posted TC 898 with the same transaction date as the TC 8401846; (2) TC 7401841 = TC 8401846 - (net TC 899s + net TC 76Xs)(Return codes 2, 3 & 4 for TC 899s and matching OTNs for TC 76Xs) Otherwise, unpost TC 7401841.
A minus reference number 003, 004, 005, 007 or 008 is input with an amount $50.00 or greater than the posted related amount on the TC 150. #
4 5 6 7
Item Reference Number 311 input and b, for MFT 06 Reference number 311 is debit and is greater than the net amount of the posted TC 76X in the module.
A minus reference number 011 is input to a Form 1042 (MFT 12) and the reference number amount is greater than the posted related amount on the return.
TC 271 with Reason Code 62 has an amount that is greater absolutely by $1 .OO or more ($0.99 tolerance) than the Total FTP Penalty amount and has resequenced for 1 # cycle. TC 971 with Action Code 01 with date which mismatches the return received date; or TC 971 with Action Code 02 with date which mismatches posted TC 976 date. (a) TC 538 is directed to a module where posting of the transaction would cause assessed module balance to become credit. (b) TC 521 attempts to post with a transaction date earlier than the transaction date of a prior posted TC 520 of a similar type.
8 9
317
1 2 3 4 5 6
7
TC 460 attempts to post a tax module and the extension date of the TC 460 is not equal to or greater than the due date of the return as extended. Reserved Reserved TC 460 attempts to post to a Form 229014638 module where TC 150 has already posted. TC 29X attempts to post with Return Processible Date prior to RDD or original Correspondence Received Date (except all 9's). TC 29X130X attempts to post to an MFT 52 module in Status 18. TC 2951299 attempts to post to an MFT 02 module, the entity contains an unreversed TC 0541055 and the 1120 FRC is 19. Bypass this check on a corrected UPC 3177. TC 290 with reference number 897 attempts to post to a tax module that contains an unreversed TC 896 with transaction date that is more than six years earlier than current 23C date. TC 790 input to an account liable for Forms 1120, 1041,99OC, 990T 990,99OPF, 990EZ, 1041A, 1041PFI5227,472O, 709, 706, and 1065 returns. Check Digit or Major City Code mismatch. TC 530 attempts to post to a module in other than Status 12, 19, 21, 22, 23, 56, 58, or 60. Also. if TC 530 CC 24-32 attempts to post to an account with a significant Entity 48 Indicator.
318 319 320
1 1 1
UPC RC
Description TC 530 with Closing Code 09 (other than IDRS-generated transactions) attempts to post to a module whose balance plus accruals was $1,000 or more. # TC 530 attempts to post to a module in Status 12 where accruals totaled less than $25. # TC 520 with Closing Code 71173182 and module contains an unreversed TC 520 with Closing Code other than 6x/71/73181/82/83/85-89. TC 520 with Closing Code 72/74 and module contains an unreversed TC 520 with Closing Code other than 6x/72/74/81183/85-89. TC 520 with Closing Code other than 6x/72/74176/81/83/85 and module contains an unreversed TC 520 with Closing Code 72/74. TC 520 with closing code 6x 83185 and module contains an unreversed TC 520 with closing code 6x 83/85 other than the one input. Bypass check when input TC 520 DLN has 99X blocking series. TC 520 with Closing Code other than 6x/71/73/81/82/83/85 and module contains an unreversed TC 520 with Closing Code 71/73/82. TC 520 with Closing Code other than 6x, 71-74181183185 and module contains an unreversed TC 520 with Closing Code 81. Reserved TC 29X or 30X (Document Code 54 or 47) input with any TCs 161, 181,235,241 (MFT not equal to 13), 271 or 281 that attempts to post to a module and the Abatement Refusal lndicator is significant for the tax module. MFT 13 TC 290 (Document Code 54) input to abate a civil penalty, the Abatement Refusal lndicator is significant, the input TC 290 matches on civil penalty reference number with a posted unreversed TC 240 (with blocking series 96X), and no unreversed TC 240 (with blocking series 97X) is posted with the same civil penalty reference number. (a) Computer generated TC 240 Ref No. 549 (CAWR Civil Penalty Assessment) if entity 52 Hold (IRS Litigation) or the 2 or 4 bit (TC 530 CCs 07/10) of the entity CC53 lndicator (Uncollectible) is significant. One of the following transactions (other than corrected UPC 322) attempts to post to a tax module when the TC 520 (Closing Code 83/85/88) indicator was significant in the entity: (b) TC 29Xl30X non zero amount with the tax period beginning (ending for MFT 02/05/ 33/34) before the "Petition Date" in the entity. Exceptions: TC 291/295/299/301/ 3051309. TC 150 (doc code not equal to 52, Total Tax Settlement is not equal to 0) with the tax period beginning (ending for MFT 02105/33/34) before the "Petition Date" in the entity. (a) with Total Tax Settlement greater than the sum of credits posted as of the return due date (plus grace period), plus remittance with return and TC 766 credits reflected on the return. (b) with ESIFTD credits claimed exceeding the total of TCs 65x/66x/71x plus TCs 67x1 7001702/760/762/820/822dated by return due date of prior. TC 520 with Closing Code 6X if the Entity eTC 520 CC6X Dateiis not zero and does not equal Transaction Date of the incoming TC 520 CC 6X. Bypass on a Corrected Unpostable or input TC 520 DLN has 99X BS. An input TC 290 with CVPRN 549 attempts to post to a module containing an unreversed TC 240 with reference number 549. TC 076 attempts to post with a zero effective date and an unreversed TC 076 with an effective date is already present.
2 3
4
8 - 114
UPC RC 2
Description
TC 090, 093, 094, 095, 097 or 0241054105510581059 or TC 060106310641065 or TC 0741078 or TC 971 AC 86187attempts to post to an entity that contains an unreversed TC 090, 093, 094, 095, 097, or 0241054105510581059 or TC 060106310641065. TC0741 078 or (TC 971 AC 360 with matching XREF Date) respectively. TC 082 attempts to post and there is a previous TC 082 where input effective date is less than 60 months from the effective date of the last election (TC 082) unless a TC 083, 086, or 087 is present. TC 971 AC 86/87 input with a Disaster Ending Date of zero; or TC 971 AC 86/87 input to an account containing an unreversed TC 971 with matching ACIFEMA and the disaster ending date of the input is the same or earlier, or the disaster beginning dates (transaction dates) are different. TC TC TC TC 070 attempts to post to an entity and an unreversed TC 070 is already posted or a 071 is posted cycle 198440 or subsequent. 074 attempts to post to an entity and an unreversed TC 078 is already posted. 0761078 attempts to post to an entity and an unreversed TC 074 is already posted.
4 5
TC 240 with CVPRN 549 for more than $0.00 attempts to post to a module with a significant "-W" (litigation pending) freeze. TC 082 attempts to post and an unreversed TC 100 or 102 is present. TC 100 attempts to post and an unreversed TC 082 or 102 is present. TC 102 attempts to post and an unreversed TC 082 or 100 is present. An input transaction which attempts to update the RAF Filing Code to a 113 and the Form 941 FRC is 06,07,09, 10, 13 or 14.
# #
324
1 2
An input transaction which attempts to update the Magnetic Tape Code to a 112 AND: the entity employment code is "T" ( I ) , "W"(3), "Fn(6),"Gw(7),or "C"(8); the entity EO status is 1-19 and the current Subsection Code is 03150/60/70; or the Form 940 FRC is 7. TC 820 (MFT not equal to 05), 820 (MFT equal to 05 and TC 150 posted), 824,850 or 830 attempts to post to a tax module whose credit balance was less than the amount from the input transaction, and the input transaction has already resequenced for one cycle.
325
A TC 820 attempts to post to an MFT 05 module for tax periods 8712 and subsequent without a TC 150 posted whose sum of posted TC 66X and 71X credits is less than the TC 820 amount.
A credit reversal (TC XX2) with a doc code 47/54 and a cross reference MFTItax period 991999999 attempts to post and the input debit amount exceeds the module credit balance. TC 29Xl30X record (document code 47 or 54) for MFT 61 that contains an IRS No. with a minus amount that fails to match with an IRS No. in the tax module. Bypass if module was transferred in. TC 29XI30X record (document code 47 or 54) for MFT 61 that contains an IRS No. with a minus amount larger than the plus amount (algebraic total) for the IRS No. in the tax module and any previous TC 29Xl30X adjustment. Bypass if module was transferred in. Reserved TC 160, 170, 180, 234, 240, 270, 29X, 30X 320, 340, 350, 360, 420, 421, 424 (unless Push Code is 010, 019-041, 121), 429, 470. (CC is not equal to 95, 97 or 98), 534, or 680 that attempts to post to a tax module which did not contain a posted return (TC 150 or TC 973 for MFT 76). (a) Allow TC 29X or 30X containing only a TC 281. (Bad Check Penalty).
326
3 327 1
Exc:eptions:
UPC RC
Description (b) TC 680 can post a Form 941 (MFT 01) with a FR code of 9 or 10, and Form 720 (MFT 03) modules with a FR code of 9. (c) TC 290 in Blocking Series 400-439, 480-499 with secondary TC 7661767 or TC 290 blocking series 440-449 without secondary TC can post before the return (TC 150). (d) TC 421 can post if module already contains an unreversed TC 424. (e) Allow TC 29013401360147015341680 addressing MFT 13 (Civil Penalty module). (f) Resequence for two cycles prior to unposting: 1) TC 670 with significant amount and secondary TC 180. 2) TC 670 with zero amount and secondary TC 360. (g) Allow TC 290 MFT 37, 44 46 & 67 if no secondaries other than Civil Penalty Number 689. (h) TC 290,B.S. 400-439, MFT 04110, for tax period 199512 as well as all subsequent tax periods ending in 12, and Form1041 FR code of 02. TC 29012941298 without Priority Code 1 or 8 for an amount greater than $10 attempts to post and is within $10 of a previously posted TC 29012941298, respectively, for an amount greater than $10. TC 30013041308 without Priority Code 8 for an amount greater than $1 0 attempts to post and is within $10 of a previously posted TC 30013041308, respectively, for an amount greater than $10. Bypass this check on corrected UPC 328 transactions. TC 29112951299 without Priority Code 1 or 8 for an amount greater than $10 attempts to post and is within $10 of a previously posted TC 29112951299, respectively, for an amount greater than $10. TC 301/3051309 without Priority Code 8 for an amount greater than $10 attempts to post and is within $10 of a previously posted TC 30113051309, respectively, for an amount greater than $10. Bypass this check on corrected UPC 328 transactions.
# # # # # #
# # # # #
3 329 1
TC 300 without Priority Code 8 attempts to post and is within $10 of a previously posted TC 2951299. Bypass this check on corrected UPC 328 transactions. An input transaction attempting to update filing requirements or create a tax module which is inconsistent with current filing requirements.
Exc:eptions: (a) A TC 290 for MFT with blocking series 400-499, and a filing requirement is established for MFT 02, 05, 06, 33 or 04. (b) A TC 290 for a MFT not equal to 02 with blocking series 400-449 and the input MFT does not have a current filing requirement equal to the input MFT. (c) A TC 150 for MFT 10 when F940 FRC is 3 or 4 An input transaction meeting any UPC 329-1 criteria and the entity contains an EO subsection with a current EO status of 41. TC 971 AC 40141 attempts to establish or post to other than MFT 01116 module. TC 150 for MFT 10 attempting to establish or post to a module when the following two conditions exist: No FR is set for F940lF941lF943 or Entity Nanny Tax Indicator is significant. Allow corrected UPC 329(4) TC 29012911299 without Priority Code 112161718 or TC 494 attempts to post to a module with an unreversed TC 420 or 424. Allow TC 290 to post if for debit or zero amount with no other non-zero TC 299 transactions and record does not contain a Credit Reference Number 766. TC 30X without Priority Code 11314 and tax module contains the DuplAmended Return freeze.
8 - 116
UPC RC
Description An input TC 421 (document code 47) if the DuplAmended freeze is on. TC 420 and an unreversed TC 420 is already in the module. A TC 424 is input to a module with no TC 150 posted and an unreversed TC 424 is already posted. TC 424 (except Push Code 010) is input to a module with TC 150 posted and an unreversed TC 420 or TC 424 is already posted. TC 421 (document code 47) is input to a module with an unreversed TC 640 posted and no related TC 30X is posted. Reserved (a) TC 421 (document code 77) is input to a module with an unreversed TC 420 or 424 posted and the S.C. of the TC 421 DLN FLC does not match either the S.C. of the TC 420 D.O. Code in the AIMS Control Number or the S.C. of the DLN FLC of the TC 424. (b) TC 494 is input to a module with an organizational source different from the organizational source of the latest posted unreversed TC 494.
3
4
5
6 7
8
9
33 1 1 2 3
Returns (TC 150 without Condition Code G) that meet one or more of the following invalid conditions: Math error return and no math error notice code, unless return contains alpha Condition Code "Q". Non-math error zero liability return containing a remittance (not applicable to Form 990, 990PF, 1041A, or 1065 for Tax Period 197912 and later). Non-math error Forms 940, 941, 942, 943 in which the total tax settlement amount field differs by ($100 for Forms 940, 941)($50 for Form 943) or more from the below com# puted amounts: (a) Forms 941 - The sum of Adjusted Total of Social Security Tax, Adjusted Total Tax Withheld, and Adjusted Total Backup Withholding (199312 and prior). (b) Form 943 - The sum Social Security Tax, Medicare Tax, Withholding Tax, and Adjustment to Tax. (c) Form 940 - The difference between (Total Wages times XX%) and (Allowable Campus Credit). For periods ending - use for XX% the following rates:
Forms 940,941, 943, and 720 with alpha Condition Codes "E" and "F" present. Form 1120's (excluding 1120s) or 990C with an alpha Condition Code of "F" and a significant Credit Elect field. Any Form 1120 (TC 150) with a document code (except document code 51) that is not compatible with the Return Code of the latest dated unreversed TC 620 posted in the tax module. (a) Bypass if an entity transaction has changed the FRC after the posting of the latest dated unreversed TC 620. (b) Bypass if TC 150 document code 66167 and specified criteria are met.
5
332 1
UPC
RC Description
2 3 Any non-1120F11120FSC return (TC 150) if current Filing Requirement Code is 6. Form 7004 (TC 620, document code 04) with (a) Return Code of zero and F1120 Filing Requirement Code of 6; or (b) posted return (TC 150) that has a document code (other than 51 or 52) which is not compatible with input Return Code. (a) TC 9141916 attempts to post to a module which already contains respective unreversed TC 9141916 that matches on TC and matches on AgentlD. (b) TC 918 attempts to post to an entity which already contains an unreversed TC 918 that matches on AgentlD. (c) TC 914 attempts to post to a tax module and unreversed TC 916 already posted. (d) TC 916 attempts to post to a tax module and unreversed TC 914 already posted. 2 Any input transaction attempting to post to a module in which the TC 9141916 tax module freeze or TC 918 account (-UZ-) freeze is in effect. (a) TC 428, 472152115221550/560157015831592/595/59616111671/7401841191219149171920196Xl or 99X. (b) corrected UPC 333 transactions (Note: if corrected UPC 333 is a TC 914, the UPC 333 check still applies). (c) TC 424 with Push Code 049. (d) TC 420, if tax module contains an unreversed TC 424 with Push Code 049. (e) All TC 971s with ACs 200-214 (Financial Reporting ACs). 3 Any MFT 13 transaction attempting to post to an account which has an unreversed TC 9141916 posted in one of its tax modules or TC 918 posted to the entity # (Criminal Investigation Freeze (-UZ-) in effect). (a) TC 428, 472/52 11522/550/560/57015831592/595/596/6111671/740/841 2/914191 9171920196Xl or 99X. (b) corrected UPC 333 transactions (c) TC 424 Push Code 049. (d) TC 420, if tax module contains an unreversed TC 424 with Push Code 049. 4 Unpost TC 915 if STEX freeze is on Unpost TC 915, if tax module balance is less than $1 Reserved TC 488 input to MFT 02/05 (CC other than "5'7, 52, 58, 60, 61, module or modules with return Condition Code "5" (F1120, 1041, 990C, 990T), and current Status is not 19,21, 22, 23, 56, 58, or 60; or (MFT 05, CC other than "5") the 23C date is greater than 11 months from period ending; or, (MFT 58160) the 23C date is greater than Tax Period ending. TC 488 input to MFT 33134 module that does not contain return Condition Code "5"; or, a TC 488 input to MFT 05 module when return is not coded as an Estate (Fiduciary Code of 1) and does not contain Condition Code "5"; TC 489 input to a module not or, in Status 14. A TC 920 (except input Status 50) attempts to post to a module that does not contain a current Status 10, l 2 , l 9 , 21, 22, 23, 56, 58, or 60; or, the Status History Section would overflow.
# #
333
Exceptions: allow posting of-
Exceptions: Allow posting of -
5
334 1 2

.
-
UPC RC
Description
TC 300130113081309 for a significant additional assessment without TC 16X attempts to post to a delinquent filed return, and the total tax liability (including the TC 30X) for the tax module exceeds the sum of timely credits posted in the tax module; or, TC 3001 301/308/309 for a significant abatement without TC 16X attempts to post to a delinquent filed return, and the net of all posted TC 16X transactions in the tax module is not zero. If RDD is prior to 1/1/1987, exclude input TC 300130113081309 with a secondary TC 320 or if a TC 320 is already posted. Exclude if return has Condition Code "R", or return contains document code 51 or 52. TC 2901291 for a significant amount, without TC 16X attempts to post to a delinquent filed return with a previously posted TC 1601161 ; or, TC 2901291 for a significant abatement without TC 16X attempts to post to a delinquent filed return with TC 1601161 posted in the module, and the net of all posted TC 16X transactions in the tax module is not zero. If RDD is prior to 1/1/1987, exclude TC 2901291 with a secondary TC 320 or if a TC 320 is posted. Exclude if return contains Condition Code "R". Exception: MFT 15 only: for TC 2901291 or TC 370 with a TC 2901291 as a secondary transaction, do not unpost if the total of all posted TC 16X is zero. Any TC 29X (DLN blocked other than 800 series) or 30X (except TC's 300 with disposal Code 02) attempting to post to a module with an unreversed TC 780 present. Duplicate TC 29X130X attempted to post. (Duplicate refers to the same TC, DLN, and Amount). TC 29X130X with other than zero amount, or TC 290 with Credit Reference Number 7661767, and without secondary TC 34X or 77X attempts to post to a module and: (a) the module has an unreversed TC 534 for sianificant amount aosted; or, ~,
(b) a Status 14 is present in the Status History Section; or,
(c) the interest TC 34X or 77X restriction is "on" in the module. Exception to c. above: allow TC 291, 295, 299, 301, 305, 309 for significant amount to post if: no unreversed TC 770 is posted to the module and the net TC 34X posted to the module is for zero amount. Note: Also bypass UPC 336 RC 1 when an adjustment (TC29X) is input in blocking series 40. TC 2911301 without a secondary TC 18X attempts to post that would reduce the net tax to zero and a significant net FTD penalty (TC18X) is present that restricts computer generated FTD penalty. TC 290, 294, 298, 300, 304, or 308 for significant amount attempts to post to a debit balance module where the TC 150 CSED is about to expire or has expired and no unreversed TC 534 is posted. TC 300 with a secondary TC 320 is an exception to this check. TC 534 is directed to a module where the return CSED, or for MFT 13, the Civil Penalty CSED is not imminent or expired, or the transaction amount exceeds assessed module balance. TC 060/063/064/065 attempting to post with F1120 FRC other than 06/15. MFT 02 TC 150 (document code 07 - F1120FSC) attempting to post with F1120 FRC 00106115 and TC 060 is posted in the entity with Effective Date later than the tax period ending. MFT 02 TC 150 (document code 07 - F1120FSC) attempting to post and TC 060 is not already posted in the entity unless TC 0611066 is posted with Effective Date later than the tax period ending. MFT 02 TC 150 (document code 07 - F1120FSC) attempting to post with F1120 FRC 00/06115 and tax period ending is later than posted TC 0611066 Effective Date unless subsequent TC 060 is posted.

. -
UPC RC 5
Description MFT 02 TC 150 (document code not - 07) attempting to post with F1120 FRC 00101 and an unreversed TC 060 is posted with Effective Date earlier than tax period ending.
- A TC 0611066109010911096 (other than a corrected UPC 339) attempts to post to an
entity module and did not meet the effective date check.
- A TC 074 if its effective date is prior to the effective date of a posted TC 076 - A TC 076 if effective date is within 5 years of the effective date of the last posted (and
unreversed) TC 076. - A TC 078 if its transaction date is within 5 years of the effective date of the last posted (and unreversed) TC 076. - A TC 100 with effective date within 5 years of posted TC 100. - A TC 101 with effective date earlier than TC 100 effective date. - A TC 102 with effective date within 5 years of posted TC 102. - A TC 103 with effective date earlier than TC 102 effective date A TC 082 with effective date more than 366 days after current date. A TC 0931094 attempts to post to an entity module which has an unreversed TC 090 posted or, A TC 0631064 attempts to post to an entity module which has an unreversed 060 posted. Any transaction (except TC150101X) with significant DOD, TC 61X and TC 67X, that attempts to post to or create an MFT 52 tax module whose entity module does not contain a Date of Death. A TC 01X MFT 52 with Date of Death all nines, and there is an MFT 52 module without an unreversed TC 400. TC 4681469 attempting to post to a non-MFT-52 tax module. TC 468 with payment-extension date prior to RDD. An input transaction attempted to establish a tax module in an account in which all FR codes are "8". TC 474 or TC 960 attempts to post with no related Filing Requirement Code. (a) Bypass the TC 474 check for MFT 01/10 (F9411940) if TC 474 document code is 77 and Blocking Series 5XX. (b) Bypass this check for TC 474 with MFT 14. An input transaction coded 320 attempts to post to a tax module in which an unreversed TC 1601270 with significant amount, 166, 234, 238, 276, or 350 (if RDD is prior to 1/1/1987) was present; A transaction coded 160, 234, 270, or 350 (if RDD is prior to 1/1/1987) attempts to post to a tax module in which an unreversed TC 320 was present. (Note: in this situation, do not generate a TC 166, 238, or 276). AuditIDP adjustment containing reference numbers 2211222 attempts to post to a tax module with a normal RDD later than 12/31/1989. (a) An input AUDITIDP Adjustment or Account Transfer (Doc. code 47, 54 or 51) containing "Interest-To Date' (TC 3401341 present) and date is greater than the cycle 23C date + 60 days of the posting cycle. (b) An input AUDITIDP Adjustment (Doc Code 47, 54) containing a credit interest "To' Date (TC 770 present) and date is greater than the cycle 23C date. An input DP adjustment containing reference number 7661767 attempts to post with OTN that does not match OTN on posted TC 898. An input DP adjustment attempts to post with reference number 766 amount greater than sum of net TC 89X memo amounts minus sum of net TC 76X in module (all with matching OTNs).
UPC RC
Description An input DP adjustment attempts to post with reference number 767 amount greater than sum of net TC 76X in module (with matching OTNs). An input DP adjustment containing reference number 7661767 attempts to post and transaction date of posted TC 898 is more than six years earlier than current 23C date. Reserved TC 01X or 030 attempts to post with a change other than zero to a F940, 941, or 943 FRC (SCTT FRC is not 55 or 0) and Employment Code "On,and the following consistency check is not met:
7
8
343
1 2
3 4 344 1 2 3 4
TC 01X or 030 attempts to post with no change to the 941 FRC (SCTT FRC is 5) and Employment Code of "9" and BMF 941 FRC is "02". TC 01Xl030 attempts to update the Entity Employment Code to "C" or from "C". The transaction date of TC 5501560 is later than the Statute of Limitations Expiration Date as extended. The Assessment Statute Expiration Date as extended by the TC 560 is not equal to or greater than the present ASED for the module. Transaction date of TC 5501560 is earlier than the transaction date of the latest unreversed TC 55015601564, The Collection Statute Expiration Date as extended by the TC 550 is not equal to or greater than the latest CSED in the module. Bypass for TC 550 with DLN blocking series 99X. TC 550 attempts to post to a module which contains an unreversed TC 480. TC 550 with a transaction date not later than the transaction date from a posted TC 520 or TC 470lCC 95. TC 5501560 if TC 150 is not posted to module (except MFT 13 for TC 550). TC 550 if the module contains one or more TC 520's and no TC 520 has a Closing Code of 77-89. TC 550 attempts to post to an MFT 52 module currently in status 14. Note: checks 3441,3442, and 3443 above are bypassed for TC 560 input with Blocking Series 7001775.
5 6 7 8 9
345
1 2 3
Reserved Reserved TC 961 or 962 input to a module and no unreversed TC 960 is present. TC 370 (doc code 51/52) which contains more than one TC 150. An input TC 370 (doc. code 51 or 52) which contains a return (TC 150) and a TC 150 is already posted (duplicate file condition).
346
UPC RC
2
Description Reserved An input TC 370 with secondary TC 402 (transfer-out correction) attempts to post to a tax module which did not contain a unreversed TC 400 or did not match on amount and date. TC 370 (document code 51) with secondary TC 402 attempts to post to a module which is not in Status 29. An input TC 400 with document Code 51 attempts to post with TC amount other than zero.. Note: A TC 400 generated for overflow conditions will contain blocking series 999. Reserved Any TC 370, document code 51 input transaction not containing a TC 150 which does not find a TC 150 on the BMF. This check does not apply to TC 370, document code 51 with a secondary TC 402. An input transaction (other than TC 370, document code 52, or TC 998, or TC 583 with SVC code of "1" for MFTs 02/05/06 only) attempts to post to a module which was removed to the Retention Register. Except for TCs 840, which will resequence for up to 10 cycles before being considered unpostable. An input TC 370, doc code 52, blocking series does not equal 9XX, attempts to create a tax module and there is no indication of the expired module on the Retention Register. To correct request MFTRA type Z. An input TC 370, doc code 52, (all blocking series) attempts to post and there is a tax module already present. Exception: input TC 370 blocked 9XX finds tax module present with only TC 998 posted. An input TC 370, document code 52, blocking series equals 9XX, attempts to post and there is a record present for that module. Transaction Code 020 cannot post in the same cycle that an account entity was created. TC 022 input in the same cycle the EO section was created. An entity input transaction (except TC 041 with significant NEW TIN containing a Temporary SSN [e.g. 9XX-XX-XXXX], TC 012, and TC 019) did not update all Filing Requirement Codes in an account entity which contained 8s in all Filing Requirement Codes. A return (TC 150) with a tax liability and a transaction date more than 3 years before the current 23C date attempted to post. The input is an amended or duplicate return, the assessment statute expiration date (as extended) of the affected tax module, is less than 60 days after the current 23C date and the tax module contains a posted return (TC 150) or the tax module contains no posted return (TC 150) but the input is a non-remittance amended return (G- coded). NOTE: Excluded from the UPC 350 checks: a. Form 1065 for tax periods 7911 and prior, b. Any return with document code 51 or 52, c. A return when a TC 560 has previously posted, if the return transaction date is earlier than TC 560 ASED. d. MFT 46 (Tax-Exempt Bonds) . TC 160, 170, 180,234, 300, 308 or 350 with debit amount attempts to post when machine 23C date is greater than ASED or new ASED if input on TC 300 is later that ASED and "6020B" Indicator is not significant. Form 1120X (TC 2901291 - DLN Blocking Series 200-299) attempts to post when the ASED (as extended) is less then 60 days after the current 23C date. Bypass this check for TC 291 (B.S. 200-299) with Priority Code 9 (see Note below) or if TC 29X is a corrected UPC 350.

-I -
---
--
--
8 - 122
UPC RC
Description Note:
If TC 291 (B.S. 200-299) with Priority Code 9 is in a resequential situation, do not resequence, but unpost UPC 350.
An adjustment record attempts to post that contains a TC 298 with a blocking series other than 950-959, and the current 23C Date is greater than the ASED (as extended); bypass this check for TC 298 corrected UPC 350. TC 290 (B.S. other than 200-299) attempts to post and: (a) 23C date is greater than or equal to ASED, and (b) TC 976 ("G"-coded) is not posted or, if TC 976 ("Gn-coded) is posted, the 23C date is greater than the TC 976 Received Date plus 60 days.
6 351 1 2 352 353 354 1 1 1 2 3
TC 290 for MFT 13 with valid Civil Penalty Reference Number containing an input ASED which is prior to current 23C date plus 60 days. A TC 024 attempts to post to an entity with Subsection Code other than 03. A TC 024 attempting to post to an entity with an exempt organization subsection code 03 and the foundation code is 02, 03, 04 or 10. Reserved Reserved A TC 971 AC 31 attempted to post and an unreversed TC 971 AC 32 was present or a TC 971 AC 32 attempted to post and an unreversed TC 971 AC 31 was present. A TC 971 AC 31 or 32 attempts to post to a tax module and the total module balance is zero or credit. A TC 971 AC 31 attempts to post to a module in an account where no module in the account has an unreversed TC 520 with CC 60-67, 81, 83, 85 or 86-89, OR a TC 971 AC 32 attempts to post and the Entity 48 Indicator is zero. A TC 971 AC 163 and there is no unreversed previously posted TC 971 AC 63 present with an earlier date. TC 150 for MFT 44 (990PF) attempts to post with an operating Foundation Test Score Code of zero and the Current Foundation Code in the entity EO section is 03. TC 150 for MFT 44 (990PF) attempts to post with a 4940 Code of 2, tax period 85018611, and the EO entity status is not 01-03, the subsection code is not 3, or the current Foundation Code is not 03/04. Do not bypass on corrected UPC 355. TC 150 for MFT 44 (990PF) attempts to post with a 4940 Code of 2, tax period 8612 or subsequent, and the current Foundation Code in the EO entity section is not 02. Do not bypass on corrected UPC 355. TC 150 for MFT 44 (990PF) attempts to post with an Operating Foundation Test Score of zero and the current Foundation Code in the EO entity section is 02. Do not bypass on corrected UPC 355. A Form 5578 (TC 157, document code 84) attempts to post and a TC 157 for the same Tax Period has already posted to the tax module. Reserved TC 424 without Source Code 80 is input to an EO account and the entity TCMP Sample Code indicates this tax period is covered by TCMP.
4 355
1
356 357
1 1 2
UPC RC Description
358 1
Any transaction which attempts to update the Entity EO Status as follows:
From (EO Entity Status)
To (Input StatuslSubsection)
06, 07, 10, 11, 12, 40, 41, 70, 71, 72 01-03 (unless ***), 07, 10, 11, 12, 18, 19, 22, 23, 24, 25, 26, 28, 29, 40, 41 01-03 (unless ***), 06, 12, 18, 19, 22, 23, 24, 25, 26, 28, 29, 40, 41 01-03 (unless ***), 06, 07, 10, 11, 18, 19, 22, 23, 24, 25, 26, 28, 29, 40, 41, 70-72 and subsection 40 06, 07, 10, 11, 12, 28, 29,40,41, 70-72 18, 19, 40, 41, 70-72 32,41 06, 07, 10, 11, 18, 19, 40,41, 70-72 06, 07, 10, 11, 18, 19, 28, 29, 40, 41, 70-72 06, 07, 10, 11, 12, 18, 19, 22, 23, 24, 25,40, 41, 70-72 06, 07, 10, 11, 12, 18, 19, 20, 21, 22, 23, 24, 25, 26, 40, 41, 70-72 01-03 (when **), 18, 19, 20, 21, 22, 23, 24, 25, 26, 28, 29, 30, 31, 33 01-03 (when **), 18, 19, 20, 21, 22, 23, 24, 25, 26, 28, 29 01-03 (unless ***), 06, 07, 10, 11, 12, 18, 19, 20, 21, 22, 23, 24, 25, 26, 28, 29, 30, 31, 33, 41 06, 07, 10, 11, 12, 18, 19, 20, 21, 22, 23, 24, 25, 26, 28, 29, 40, 41
** input status is on TC 016 with zero subsection code *** the input TC also has a non-zero subsection code
359
1 2 3 4
TC 020 attempts to post to the BMF and the entity has an Active EO Status (i.e., EO Status Code is 01-03, 06, 07, 10-12, 18, 19, 25). TC 022 attempts to post and the entity is the "Parent" of a Group (i.e., Affiliation Code 6 or 8). TC 022 attempts to post and a tax module for MFT 33/34/37/44/50/67 has an unreversed TC 4201424 or a TC 427 present not followed by a subsequent TC 421. (a) TC 022 attempts to post and there is a -T freeze on the account.
(b) TC 022 attempts to post and any MFT 33134137144150167 tax module in the account contains one or more of the following freezes:
-AE-ST-FJ-JN-0-P-WX-R -X-Y-Z -U-VW-
TC 4201424 addressing MFT 33/34/37/44/50/67 attempts to post and there is a TC 022 Previously Posted (i.e., no Entity EO section). Exception: Bypass the check if the MFT is 34 and the Form 990T FRC is 02
Any line marked with # is tor official use only
8 - 124
UPC RC
Description TC 022 input to delete EO Subsection from entity and account does not contain an EO Subsection. Reserved effective Cy 199103. TC 470 (CC 95) or TC 520 (CC 82) input to a tax module without unreversed TC 240 with Reference Numbers 622, 624, 626, 628, 630, 631 or 665-673 posted or input to a tax module with TC 470 (CC 95) already posted. Reserved TC 470 CC 97 input to a tax module and neither the entity SC of Jurisdiction Code nor the Large Corporation Freeze is significant. TC 470 (CC 97) input to a tax module where an unreversed TC 470 with a closing code not equal to 97 is present; or when a TC 470 with a closing code not equal to 97 is input to a tax module where an unreversed TC 470 (CC 97) is present. TC 470 CC 97 attempts to post to a tax module and the entity has a significant account-wide " - V" (bankruptcy) andlor " - W" (litigation) freeze. Posting as a corrected UPC 3615 will not be allowed. TC 470 (CC 98) attempts to post to a tax module other than 02 and with 1120 filing requirement of other than "01" or "07". TC 470 CC 90 input to a tax module where an unreversed TC 520 CC 81183185-89 is present. Reserved effective Cy 199103. A TC 150 for MFT 67 attempts to post with an asset code 1-9, Type of Organization other than 9 and the Form 990 FRC is other than 3, and Entity Subsection Code is 50, 60, 70, or 91; or the Entity Subsection Code is 03 and the Foundation Code is 09-18 and the TC 150 has an audit Indicator Code of 0, a non-PF Reason Code of 00 and a Correspondence Code of 0. Reserved TC 591 or 593 for MFT 67 attempts to post to an EO account and the Affiliation Code in the EO Section is a 6 or 8. An input transaction attempts to establish a tax module for MFTs 33, 34, 37, 44, 50, or 67 and there is no Exempt Organization subsection present in the entity. Exception: TC 150 for MFT 34 if input return has a Type Organization Code of "3" andlor any module establishing TC input for MFT 34 and 990T FR Code is 2. TC 844 with significant memo amount attempting to post and the date of demand is greater than the current 23C date, or less than or equal to the TC 844 date. TC 01X with Employment Code 3 (W) addressing an account with EO Section where: TC 01X with Employment Code W addressing an account with an EO section where the Subsection Code is not 00103150160170171 TC 01X with Employment Code W addressing an account with an EO section where the Subsection Code is 00103150160170171 and the current EO Status is other than 011 02103107110111125 TC 000 or TC 016, document code 80, with an Affiliation Code-6 or 8 attempts to create a Parent record on the GEN File, and the input (new) GEN is already on the GEN File. TC 000, document code 81, with an Affiliation Code-7 or 9 attempts to create a Subordinate record on the GEN File and input (Parent) GEN is not on the GEN File; or, the input GEN matches a GEN already on the GEN File, and the input (Subordinate) TIN is already present on the GEN File; or, the new GEN is 0000.
6 360 361 1 1
3 4
6 7 362 363 1 1
364 365 366
1
1
367 369
1 2
370
1 2
UPC RC
Description TC 000, document code 80, with an Affiliation Code-7 or 9 is input to establish a subordinate account on the GEN File and the input (Parent) GEN is not already on the GEN File. TC 000 (document code 80) input with a "new" GEN and no Affiliation Code; or, TC 016 (document code 80) input with an Affiliation Code other than 6, 7, 8, or 9 and a "new" GEN other than 9999; or, TC 016 (document code 80) input with "new" GEN equal to 9999 and the Affiliation Code is not equal to 11213. TC 016, document code 81 (Group Change), is input to change the GEN File, and: (a) Parent TIN of TC 016 do not match TIN on the GEN File; or, (b) TC 016 GEN is not on the GEN File; or, (c) TC 016 GEN is on the GEN File and the TIN match that of the Parent; but, 1) TC 016 input without Definer Code "D" and the "new" GEN on TC 016 matches a GEN already on the GEN File; or,
2) TC 016 input with Definer Code "D" and there are no subordinates on the GEN file with the New Subordinate Indicator on; or,
3) TC 016 input with Definer Code "E" and the "new" GEN input on TC 016 is not on the GEN File; or,
4) TC 016 input with Definer Code "E" and there are no subordinates on the GEN File.
(d) "From" GEN is 0000. TC 016, document code 80, with an Affiliation Code 7 or 9 is input with a "New" GEN present and the new GEN (other than 9999) is not on the GEN File. TC 016, document code 80, with Definer Code F is input to change the GEN file and: (a) TC 016 GEN is on the GEN file with the TIN matching the parent but: 1) the change is for an Affiliation Code of other than 6 or 8; or,
2) the change is for an Affiliation Code of 7 or 9 and another TC 016 for that GEN with a different TIN with an Affiliation Code of 6 or 8 did not post the same cycle or the next 3 cycles.
(b) TC 016 GEN is on the GEN file with the TIN matching a subordinate but the change is for an Affiliation Code of 6 or 8 and another TC 016 for that GEN with a TIN matching the parent did not post the same cycle or the next 3 cycles. (c) there is an indication on the GEN file that a TC 016 with Definer Code F is awaiting update from the BMF. TC 016 document code 80 with a Definer Code C and Affiliation Code 6 or 8 with TIN not matching the parent TIN for that GEN. TC 000/016 Doc Code 80 with New GEN and affiliation code is 6 or 8 and the entity Memo Freeze is significant. A TC 016 Doc Code 81 "from GEN" does not match EMF Account GEN. A TC 016 Doc Code 80 with a significant NEW GEN and the "from GEN" does not match the Entity GEN. A TC 016 Doc Code 80 when from GEN does not match the BMF GEN and Definer code is F, C or B and Affiliation Code is significant.
A TC 016 Doc Code 80 or 81 has affiliation code 1, 2. or 3 and
(a) New GEN is other than 0000 or 9999 OR (b) New GEN is 0000 and the Entity GEN is not 0000. A TC 016 Doc Code 80 without Definer Code F attempts to update Affiliation Code from parent (AF 6 or 8) to subordinate (AF 7 or 9) or vice versa.
Any line marked with # is for official use only . -- ... -... -w>
UPC RC
Description TC 016 Doc Code 80 attempts to post and input Affiliation Code is not 0, 6, or 8 and EMF Affiliation Code is 6 or 8 and Definer Code is not C and F. TC 020 attempts to post and the BMF Affiliation Code is 6 or 8. TC 016 Doc Code 80 attempts to post and input Subsection Code or Status Code is significant and different from BMF Subsection Code or Status Code respectively and EMF Affiliation Code is 6 or 8 and the From GEN is zero, or the From GEN does not equal the EMF GEN. TC 016 Doc Code 80181 attempts to post and the New GEN is significant and BMF Affiliation Code is 6 or 8 and the Definer Code is not E. TC 016 Doc Code 80 attempts to update EO status to 20, 24, 25, or 26 and the BMF Affiliation Code is 6 or 8. TC 590 fails to match a GEN on the GEN File or the TC 590 EIN fails to match that of a parent record (with subordinate records) or a subordinate record on the GEN File. TC 016 (document code 80) with Status Code 28 unless input GEN matches BMF GEN and BMF Affiliation Code is 719 and EO Status is 01-03, 20, or 21. TC 016 (document code 81) with Status Code 29 unless input GEN matches BMF GEN and BMF Affiliation Code is 6171819 and EO Status is 01-03, 20, or 21. (Reserved for EO GEN Processing.) Any transaction with document code 80181 attempts to post to an account without an EO section unless either of the following conditions are true: (a) TC 000 with DC 80181 (b) TC 016 with DC 80 (c) TC 013 with DC 80 which was a previously or original UPC 302. TC 016 with document code 80 attempts to post to an account; (a) without an EO Section and the TC 016 does not have a status code. (b) with an EO Section that does not have a status code and the TC 016 does not have a status code. TC 016 with document code 81 attempts to post to an account: (a) without an EO Section. (b) with an EO Section that does not have a status code and the TC 016 does not have a status code. TC 016 with document code 80181 with Foundation Code 99 attempts to post to an account where: (a) Subsection Code on input is 03; or, (b) Subsection Code on input is 00 and BMF Subsection Code is 03. TC 016 with document code 80181 with Subsection Code 99 attempts to post to an account where: (a) Current EO Status on input does not equal 00106107110/11140141; or,
(b) Current EO Status on input is 00 and BMF EO Status does not equal 06107110111/
40141. TC 016 (document code 80) with significant EO FRC and the BMF EO Entity Status is 20 or greater unless the TC 016 EO Entity Status is zero or 20 or greater. TC 016 (document code 80) with significant EO FRC and Sub-section Code and the BMF EO Entity Status is 07110111 unless the TC 016 EO Entity Status is 01-03. TC 016 (document code 80) with a FRC for F990PF, 990C, or 5227 and the BMF EO Section has a non-zero GEN unless the TC 016 new GEN is not 9999.

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Description TC 016 (document code 80) with EO Entity Status less than 20 and the BMF has no active EO FRC or F1065 FRC unless the TC 016 has no EO FRC. TC 290 attempts to post and the tax module Tax Shelter lndicator is "1". Bypass check if corrected UPC 380. Reserved TC 150 for MFT 01110111116 with Total Tax Settlement field of zero, TC 150 is not already posted, Condition Code E or S is not present on the return, corresponding tax # module has credit balance of $10 or more, and FTD Credits Claimed is not equal to the credit balance on the module, no unreversed TC 4241420 is present with TC 640(s) as the only unreversed credit posted, and no unreversed TC 716 is present with an amount that equals the module credit balance. Bypass on corrected UPC 381 and on TC 150 for MFT 10 with Condition Code F. Any document code 80 transaction input with Subsection Code 03 and Foundation Code 02 unless BMF Subsection Code is 03, Foundation Code is 03104, and current EO Status is 01-03. Any transaction for MFT not equal to 67 attempting to post with BMF F990 FRC = 3 A MFT 67 TC 150 with Group Code not equal to 718 and the F990 FRC not =3. A MFT 67 TC 150 with Group Code = 718 and the F990 FRC not equal to 3. TC 150 for MFT 03 or 15 with Abstract Number I without TC 055 posted. TC 150 for I MFT 03 without Abstract Number 11 and TC 055 is posted. Bypass on corrected UPC 3841 or if F8752 TC 150 has CC. TC XX2 (credit reversal) attempting to post to MFT 03 or 15 tax module (with Abstract Number 11 posted) which, if posted, would reduce net posted credits to below the Abstract Number 11 amount or the MFT 15 "tax". Any transaction other than 5XX, 6XX and 7XX including secondaries, attempting to post and the tax module TC 370 Blocking Series 699 indicator is significant. Bypass this check on a corrected priorloriginal UPC 3851. Reserved Reserved TC 290 (B.S. 960-969) attempts to post to a module with Abatement Refusal lndicator already "on"; and, if MFT 13, the input TC 290 matches on Civil Penalty Reference Number with a posted unreversed TC 240 (B.S. 96X), or, TC 290 (B.S. 970-979) attempts to post to a module with Abatement Refusal lndicator already "off', or does not match an unreversed TC 240 (B.S. 96X) on Civil Penalty Reference Number. TC 583 attempts to reverse "Lien Filed", or "SVC" indicator that fails to find a corresponding setting already posted; or, TC 583 with SVC of 1 input to MFT 03 module and no TC 582 (SVC = I ) has already posted. For TC 583's from ALS system (with source code "L"): drop the TC 583 instead of unposting. TC 582 with "SVC" of "1" input to MFT 03 and no return with Abstract Number 52 has posted to the module; or, an unreversed TC 582 with SVC of "1" has already posted to the module. TC 5821583 input and: (a) SVC on input TC is "1" and MFT is not 01/02103/05106111/52;or, (b) SVC on input TC is 21418 and MFT is not 52; or, (c) MFT 52 module, SVC is 1121418 and no return has posted to the module.

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UPC RC
Description (d) SVC = 0, any MFT (except 0110000, 13 and 14) and no return (TC 1501976) has posted to the tax module. NOTE: Tax period 000000 indicates FTD Credit Module. (e) TC 583 (SVC = I ) input to MFT 01102105106111 and no unreversed TC 582 is posted to the entity with matching MFT, tax period and SSN or Parent EIN of the input TC 583.
6 7 8 9
TC 016 (document code
- 80181) blocked 700-799 has Julian date less than 400.
TC 016 (non-document code - 80181) blocked 700-749 attempts to post to an entity # where the Potentially Dangerous Taxpayer Indicator is set. TC 016 (non-document code - 80181) blocked 750-799 attempts to post to an entity # where the Potentially Dangerous Taxpayer Indicator is not set. TC 29X130X (non-doc code 51-52) for MFT 50 attempts to post and: Abstract Number - 18X and:
1) Type of Organization Code in posted TC 150

2) Abstract Amount - 0; or,
- 2; or,
3) Abstract Number did not match the Abstract Number in the posted TC 150. Abstract Number - 15X and Type of Organization Code in posted TC 150 Abstract Number does not equal 15X/18Xl2131214. 391 1
- 1.
TC 91 0 attempts to post and module already contains an unreversed TC 910 which matches on Agent ID.
2,3,4 (Reserved) ,5,6 7 TC 241 with Reference Number not matching the Reference Number of a posted TC 240. 8 392-397 395 TC 149 with ia code that does not match with code on a posted TC 148 (Reserved) (a) TC 000, TC OIX, TC 030: Date of Death, Deductibility Year, Ruling Date, Advance Ruling Expiration Date, Business Op Date, OIC Acceptance Year, PIA Date, or Wages Paid Date. (b) TC 05X, TC 06X, TC 07X, TC 08X, TC 09X, TC 1OX: Effective Date 2 EO Accounts (Identified by Doc Code 80 and 81): TC 000, TC OIX, TC 030: Date of Death, EO Status Date, Deductibility Year, Ruling Date, Advance Ruling Expiration Date, Business Op Date, OIC Acceptance Year, PIA Date, or Wages Paid Date. TC 971, 972: XREF Tax Period or Secondary Date TC 150: Correspondence Received Date (a) Revenue Receipts (Doc Code 17,18, 19,24,48, 54): Secondary Tax Period. (b) TC 29X, TC 30X: Agreement Date, Claim Rejected Date, Statute Extension Date, Correspondence Received Date, Amended Claim Received Date, Credit lnterest to Date, Debit Interest to Date, Ref. Statute Control Date, 2% Interest Date, or 30190 day Date. End of Year Purged Unpostable.
3
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398

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UPC RC
Description
(a) A TC 0151030 with a Primary Location Code containing a pre-DOS II non-continuing District Office (DO), or (b) a TC 844 with a DLN FLC containing a non-continuing DO, or (c) a TC 520 with a DLN FLC containing a non-continuing DO, or (d) a TC 520with a BLLC containing a non-continuing DO, or (e) a TC 4201428 with a non-continuing DO in the last byte of the AIMS Control Number, or (f) a TC 4241429 with a DLN FLC containing a non-continuing DO. A return with RPS Indicator of "2" attempts to post to a module and an RPS 610 or unreversed TC 610 with doc code 70176 or TC 670 with doc cod 70176 is posted. BYPASS if the balance dueloverpayment field is zero. Also bypass on a corrected unpostable. A return with RPSIISRPlLockbox Indicator of "2" attempts to post to a module and there is one or more unreversed TC 610s or TC 670s already posted and total sum of # TC 610s is larger than the Balance DuelOverpayment field by $10 or more. BYPASS on a Corrected Unpostable.
A return that does not have a RPSlISRPlLockbox indicator or 2 and there is an unre-
versed RPS 610 or TC 610 with Doc Code 70176 posted. BYPASS on a corrected unpostable. Exception: (a) TC 150 Balance Dueloverpayment field matches a posted unreversed TC 610 amount absolutely or a TC 670 absolutely and no other unreversed TC 610s are posted, or (b) if TC 150 Tax per Taxpayer field matches a posted unreversed TC 610 amount absolutely or a TC 670 absolutely, and no other unreversed TCs 610 are posted. Reserved An input transaction attempting to update filing requirements which is inconsistent with current filing requirements. See IRM 2.24.1 UPC 429 for list of criteria. (a) TC OIX, 030 is input with sole proprietor SSN and there is a significant FRC on the BMF for Form 1120, 1065, CT-1, 1041, 990, 990-C, 990-T, 5227 or 990-PF or 706GS(T). (b) TC OlX, 030 is input with significant FRC for Form 1120, 1065, CT-1, 1041, 990, 990-C, 990-T, 5227 or 990-PF or 706GS(T) and sole proprietor SSN is significant on the BMF unless the input sole proprietor SSN is 000000001. (c) TC 053 is input and there is no significant FRC for Form 1120, 1041, 1065, 1066, 990-C, 990-T, 5227,990-PF or 990. TC 054 or 055 in input and the Form 1065 FRC is other than 01 and the Form 1120 FRC is other than 01, 02 or 19. Bypass on a corrected unpostable transaction. TC 054 is input, the input FYM does not match the entity FYM, and the Form 1065 FRC is other than 01. Bypass on a corrected unpostable transaction. TC 016 attempting to turn on the entity PMF indicator and the PMF indicator is already on. Reserved Results when a TC 898 with a doc code 45 attempting to post and it does not find after 10 cycles, a TC 840 with the same DLN Results from a TC 898 with doc code 77 attempting to post and it does not find a TC 846 with the same date. Results from a TC 898 attempting to post and the amount is greater than the TC 8401 846 with the same dates.
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UPC RC 4 5 438 1 2 3 439-489 490 1 Description Results from a TC 899 attempting to post and it does not find a TC 898 with the same OTN. Results from a TC 899 attempting to post for an amount greater than the net TOP offset amount. TC 971 Action Code 301-308 does not locate a TC 6501660 matching on DLN in the tax module TC 971 Intended Payment Date is later than the transaction date of the associated payment. TC 972, if the Intended Payment Date is already zeros. Reserved Generally, any input transaction attempting to post with an invalid field. For example: Undefined value such as an invalid MFT. Value out of range such as a month of 13. Wrong type such as a character in a numeric field. Wrong sign for a money amount. Incompatible value such as an SSN for MFTs other than [Input TC with tax period not equal to YYYY12 for MFT of Calendar year filer (e.g. MFT 07, 10, 11, 15, 77, 78)] 51I52158178 BOD Code other than SBITEILM 2 Input TC 150 (non "f' coded F5227) with a tax period later than 198712 and the tax period does not end in 12 (YYYY 12-calendar year). (a) Any MFT 04 transaction addressing a tax module with a tax period between 199503 and 199712 (inclusive) except for the following: 1. TC 29X Blocking series 400-439 2. Doc Code 24 transactions. (b) Any MFT 04 transaction addressing a tax module with a tax period later than 199712. (c) Any MFT 61 transaction attempting to create a tax module for tax period 198707 or subsequent. 4 5 6 7 8 9 491
1
MFT 06 TC 150 with number of Partners field to Total Assets field. Bypass check on corrected UPC 4904. Any TC addressing MFT 16 with tax period prior to 199412 andlor input tax period does not end in 12 (yyyyl2 - calendar year) Any TC addressing MFT 77/78 and tax period is prior to 198612. Any TC addressing MFT 15 and tax period is prior to 199012 (effective CY 199127). TC 150129X130X with Abstract Number 11 present and tax period does not equal 198806, 198903 or 199003. Any TC 150 attempting to post with a Total Tax Settlement field equal to 10 billion dollars or more. Revenue Receipt transaction with (a) Secondary TC 7711772; or,
- 170117111801181/234~270~280/340~360~460/472~570~590/77O~
(b) Secondary TC 770 not carried by TC 721172218321840; or, (c) Secondary TC 771 not carried by TC 842; or,
(d) Secondary TC 772 not carried by TC 720.
Description
MFT 03 TC 150 with Abstract Number 000 with significant amount or with Abstract Number 001 through 009. Any transaction input for MFT 88 and: (a) TC other than 001-007198X; or (b) Tax year is not 2 years prior to current year; or, (c) Tax period month =12. Resewed TC 150 MFT 60 with Total Tax Settlement $1 00,000,000 or more. # MFT 02 TC 150, document code 06 (FIIZODF), if Tax Period is prior to 198408. MFT 05 TC 17Xl80X addressing a tax period prior to 198712. MFT 05 TC 488 or 489 addressing a tax period 198712 or later. Resewed Invalid Closing Codes (a) TC 530 with CC other than 00-39 (b) TC 520 with CC other than 60-67, 70-85 (c) TC 52112 with CC other than 00, 70-89 (d) TC 59X (except 592) with a CC 00 MFT 02 TC 150, document code 07 (F1120FSC), if Tax Period is prior to 198501 Any TC 30X for MFT 13. Resewed TC 29X130X for MFT 10 with ltem Reference Number ltem Reference Numbers 3201321 (a) on TC 300; or, (b) for MFT 02133. Any TC 6521662 directly addressing MFTrrax Period 011000000. Resewed Resewed Transaction input for MFT 52 and TC is less than 150 (except 001-007101W14X) or input for MFT 14 and TC 001-007114Xl47Xl59X1920199X. MFT 07 transaction input with tax period prior to 198712. TC 29X130X (including doc code 51139) with reference number 681-683, 685 or 687699 attempting to post to MFT other than 02105151152, TC 29X (including document code 51139) with reference number 684 addressing MFT other than 15. Also reference number 689 attempting to post to MFT 67. For MFT 06 only, unpost any TC input for significant amount and the Tax Period is prior to 197912. For MFT 06 only, if tax period is 197912 or later, unpost the following transactions (includes document code 51). TC 150127Xl29X130X for significant liability amount. Any secondary TC 160116112401241 amount that is not a multiple of $50. Any secondary TC I601161 input and an unreversed TC 2401246 is already posted to the module. Any secondary TC 2401241 input and an unreversed TC 1601166 is already posted to the module.
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UPC RC
Description
494
Any TC 29X130Xl370 (document code 51) with Credit Reference Number 402 and TC 370 (document code 52) with TC 636 with Appropriation ID 01 attempting to post. Reserved Any TC 30X or non-MFT 13 TC 290 with Reference Number 500-664, 674, 675 Any TC 2901300 with more than one of the same secondary codes. Any TC 2901300 with 1st secondary TC present and other than 29012911300130115341 53515381539, or 2nd secondary TC present and other than 294129512981299130413051 3081309 or 3rd, 4th, 5th or 6th secondary TC present and other than 1601161117011711 1801181/23412351240/241127012711320132113401341135013511360136117701772. TC 290 for MFT 13 with B.S. 150-179 (non-refile) with significant amount. Any MFT 13 transaction with tax period prior to 198012 Any MFT 13 TC 29X with Blocking Series other than 199/52X/96W97Xl98X/99X with significant secondary transaction codes or amounts. Any MFT 13 TC 29X with Reference Number other than 000 500-679 or with Reference Number 618. Any MFT 13 TC 290 B.S. 53Xl59X with no Reference Number, or any TC 29Xl30Xl370 with more than one 5XXl6XX Reference Number. A transaction attempts to update the first print line and the sum of the character counts does not equal the actual length of the new print line. Any transaction that would establish a tax module for MFT 58 for Tax Period 198010 and later. Any transaction input to MFT 51 (F709) module with MM in Period Ending of other than 12 and the Tax Year (TY) Period Ending is 1982 or later. TC 290 (B.S. 400-499) with Secondary TC 7661767 input for Tax Period 197903 and prior. (Reserved) TC 290 (B.S. 400-499) input for other than zero liability amount andlor with Credit Reference Numbers other than 7661767 present.(Bypass for TC290 (B.S. 400-439) MFT 04/10 for tax period 199512 and subsequent) TC 290 (B>S> 48X) with Credit Reference Number 311 present. TC 290 (B.S. 4XX) input with Credit Reference Numbers 7661767 and MFT is other than 0 1102/03/04/05106/11 6/33/34/37/44. I1 TC 011104X attempts to post with a transaction date more than two years prior to the current (23C) date. TC 000 which attempts to establish an account comes in with insignificant (missing) Name Line andlor Address data. TC 29Xl30X carrying 63X credits attempts to post with period ending other than 197810 thru 198011. Transaction input for Form 11B (MFT 62) and the input Tax Period is 198007 and later. Transaction (other than TC 99X) input with an invalid File Location Code (FLC) in the DLN. TC 0111041 input (a) with an invalid TIN. (b) with TIN and Cross-Reference TIN inconsistent. Transaction input for MFT 51 and TC is less than 150 (except 011-007101Xl03xl14X).

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UPC RC 7
Description TC 582 with an "SVC" of "1" and no estate TIN present on input transaction attempts to post to MFT 02, 05, or 06; or, TC 582 (SVC = I ) attempts to post to MFT 03 and no Cross Reference SSN data is present; TC 290 (Blocking Series 960-979) for any MFT and TC 290 (Blocking Series 980-999) for MFT 13 only input with significant liability amount and/or other transactions (secondaryltertiary TC's) and/or itemlcredit reference (non-penalty reference) numbers. (Reserved) A returned refund check record (TC 7401841) which does not contain a 1, 2, 3, 8, or 9 in the Reason for Cancellation field. TC 29Xl30X with secondary TC with future date. TC 65X or 66X attempts to post to a module where the transaction date of the input TC is greater than the current 23C Date. A Form 709A return (document code 08) attempts to post for a tax year prior to 1980. Bypass check on corrected UPC 315014974, A non-""G"-coded TC 150 with RPS indicator of "2" and amount present in the remittance field. (Reserved) TC 984 attempts to post and any accumulator (except Earned Income Credit) would equal a negative amount, or accumulator for Earned Income Credit would equal a positive amount. TC 670 (a) with a secondary TC 460 attempts to post to a module with an MFT other than 51, or the MFT 51 tax period is other than the 4th quarter; or, (b) with a secondary TC 340 attempts to post to a module with an MFT other than 051 52/58/60, Non-EO TC 000/01X/030/04X with significant Date of Death (valid date or all nines (9s)) and (a) MFT is not 00 or 52; or, (b) Date of Death is not all 9s and is higher than current 23C date. A TC 04X with an invalid TIN, specifically: (a) TC 040 without a valid SSN (TIN prefix 0); or (b) TC 041 without an invalid SSN (TIN prefix 1). A TCOlX is input with a magnetic tape code other than 0, 7 or 9. TC 620 (document code 04) with a transaction amount greater than zero. MFT 36 TC 234 (document code not = 52) or TC 150 Daily Delinquency Penalty field is more than $5,000 or not a multiple of $10; or, MFT 44/67 TC 234 (document code not = 52) or TC 150 Daily Delinquency Penalty field is more than the lesser of: (a) $5,000; or, (b) 5% of Gross Receipts field on the posted TC 150 (document code not = 51/52). Reserved A return (TC 150) containing a penalty amount or penalty code or an input transaction coded 160, 170, 180, 190, 240, 270, 320, 340, or 350 attempts to post to a module in an account where the Form 941 FR code is "02", the Entity Location (primary) D.O. Code is 66 or 98, and the period ending on the return is prior to 197612. A TC 740 (Undelivered Refund Check) input for zero amount. TC 148 with indicator '03'. #

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UPC RC 9
Description Any transaction with MM in Period Ending of other than 12 if TY Period Ending is 1976 or later and it is addressed to an MFT 09 (CT-1) module. A return with MFT 09/36/50 containing address change data. A F1065/709A/990/1041A containing a tax liability. A Form 1120 return where the sum of deductions (Total Deductions plus Operating Loss Deductions plus Special Deductions) result in an amount in excess of 13 positions. A transaction in which the byte count (IBM System 360 terminology for determining record length) is in error. A transaction containing money in a field that should be zero. Reserved A TC 424 with: (a) Push Code 010 without 918-A D.O. present; or, (b) 918-A D.O. without Push Code 010; or, (c) invalid 918-A D.O. TC 370 with: (a) document code other than 51 or 52; or, (b) amount not equal to the sum of the secondary transaction amounts (Note 1: If document code 52, TC 370 amount must be zero. Note 2: a Civil Penalty Reference Number is present, use the Civil Penalty Reference Number amount in computing the sum.); or, (c) significant 870 Date and no TC 300; or, (d) credit amount (Exception: TC 370 Doc Code 51 with a credit amount if there is a secondary TC 402 with credit amount); or, (e) document code 51 for MFT 13 with secondary TC less than 340 with significant Civil Penalty Assessment Abatement amount; or,
(f) document code 51 for MFT 13 with secondary TC 564197X or 150. Any MFT 01 TC 150, if tax period is 199212 or earlier, with an incorrectly formatted ROFT.

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Unpostable Codes - IRAF IRM 3.12.179.189

Code 70 1 Condition An input (non-generated) transaction coded other than 001, 150, 99X, failed to match an IRAF Primary SSN. A return (TC 150) or TC 796 attempts to post with SSN all zeros. This condition will usually occur if TC 150 is for the spouse and the spouse's SSN is missing. A transaction other than 001, 90X, or 99X failed to match IRAF Name Control (Primary or Secondary). A Corrected Unpostable TC 150, Entity Code 2 or 5, (short entity), upon re-input, with blanks in the City &lor State field(s). A transaction containing an invalid period ending or period ending prior to 197512. A transaction with an invalid Zip Code or City andlor State field. (1) The period ending input transaction attempting to establish a tax module did not match the Fiscal Month of the account entity and it was not a TC 150 attempting to establish the first tax module. (2) A TC 150 containing a condition code F or Y. (3) Any Transaction attempting to post to a module whose period ending is greater than matching 23C date plus 12 months. Attempt to post an amended return and an amended return is already on file (a corrected UPC 708 will post). (1) A transaction code that fails to match a tax module on MFT and Period. (2) If a TC 914 establishes a tax module, unpost all transactions which would not normally establish tax module, except for TC 912. Reserved An input transaction coded other than TC 370 (Doc. Code 51) with secondary TC 402 attempted to post to a tax module whose status is 29 (account transferred out of MF) (1) A TC 400 (Transfer Out) amount which is not equal to zero, or attempting to post to a module without a TC 150 or a module in credit balance. (2) A TC 370 with a secondary 402 which does not find an unreversed TC 400 for the same date and amount. (3) A TC 370 with a secondary TC 402 attempts to post a module which is not in 29 status.
(1) An input transaction failed to find its related transaction posted to the tax module of the same MFT Code and tax period.
(2) TC 481, 482, or 483 if unreversed TC 780 present. (3) If a TC 910 attempts to post to an entity and there is an unreversed TC 910 present. (5) Corrected UPC TC 914 and no TC 914 in the module
#
# #
(4) If TC 911 attempts to post and no TC 910 is present, unpost the incoming TC 911. # (6) TC 290 blocked 96X attempts to post and an unreversed TC 290 blocked 96X is present. A transaction having an invalid MFT code. Reserved (1) An input transaction attempting to reverse its posted related transaction failed to match on date andlor the money amount from the transaction was greater than the related transaction or sum of the transactions (for the same date, if date check is applicable).
Code
Condition Input TC 29X, 30x reference number does not match the posted reference number in the tax module.
717
An input transaction coded 460 attempted to post to a tax module and the extension date of the TC 460 was not greater than the due date of the return as extended. An input TC 550 attempted to post to a module and the extension date of the TC 550 was less than the current date. TC 560 tries to post with an extension date less than the ASED date and the blocking series is other than 700.
718 7 19 720 72 1
150, 29X, 30X, and 370 for tax years 9712 or later with abstract 194 or 195. Check Digit mismatch. A TC 530 attempted to post to a module in other than 12, 19, 21, 22,23, 24, 26, 56, or 58 status. A TC 530 with Closing Code 09 (other than IDRS generated transaction) attempted # to post to module whose balance plus accruals was more than $25. TC 530 attempted to post to a module in 12 status where accruals total $25 or less. # TC 520 with DAR closing code 73 or 74 and module contains a previously unreversed TC 520 with closing code other than 73 or 74 respectively. TC 520 with closing codes other than 73 or 74 and module contains a previously posted unreversed TC 520 with closing codes 73 or 74 respectively. When an account contains an unreversed TC 520, Closing Code 83 or 85, unpost TCs 29x, 30X and 150 (even or debit) including Doc. Code 51 (except corrected unpostable 722).
722
723 724 725 726 727
161, 201,241,271 or 281 attempts to post and an unreversed TC 290 with blocking series 96X is already posted. A TC 530 with valid CC (other than 01-39). An input transaction coded 820 or 850 attempted to post to a tax module whose credit balance was less than the amount from the input transaction. An input transaction attempted to establish a tax module in an account which does not contain a current or TDA Location Code or ADP Location Code in the entity. An input transaction coded 160, 240, 270, 290, 300, 320, 340, 350, 360, 470, or 680 attempted to post to a tax module which did not contain a settled return An exception is a secondary TC appended to TC 370. Reserved Reserved A TC 30X without priority Code 1 attempts to post and the Tax Module contains the DuplicatelAmended return freeze. Reserved Reserved Any input transaction attempts to post to a module with an unreversed TC 914. Unpost any transaction except 912, 920, 99X and a corrected UPC 733 unless corrected unpostable is a TC 914. TC 151 attempts to post to a module in DRICR balance or a TC 151 has been previously posted to the module, or no TC 150 in the module. Duplicate 29X or 30X attempted to post or any TC 29X (DLN blocked other than 800 series) or 30X attempted to post to a module with an unreversed TC 780 present. A corrected UPC 735 will post.
728 729 730 731 732 733
734 735
Any line marked with # is for official use only _ _ _ . ----i
Code 736
Condition (1) TC 29X (DLN blocked other than 8XX series) or 30X with significant amount and no TC 34X or 77X attempts to post to a module where the interest TC 34X or 77X restriction is on (except for TC 2911301 when net TC 3401341 is zero amount in the tax module and there is no TC 77X in the module). (2) TC 29X or 30X for significant amount and without a secondary TC 160/161 attempts to post to a module containing a delinquent return and a TC 160, 161 (except when TC 320 is present in the box module or the input transaction). Reserved A TC 370 (Doc. Code 51) not containing a TC 150 which does not find a TC 150 on the IRAF. Reserved Debit transactions (TC 6x1-8x2) with credit amounts or credit transactions (TC 6x0-8x0) with debit amounts attempting to post. A transaction attempts to create a module in an account with FR 8 or a TC 012 attempts to post to a module with a FR other than 8. (1) TC 320 attempted to post to a tax module in which an unreversed TC 160, 166,270 (with significant amount), 276, or 350 was present. (2) A TC 160, 234, 270, or 350 attempted to post to a tax module in which an reversed TC 320 was present. Reserved Reserved Reserved Any TC 370 contained a TC 150, but a TC 150 was already posted to the lRAF previously. Reserved Reserved Reserved TC 160, 290, 300, or 350 with debit amount attempts to post when matching 23C date is greater than ASED. May be input as corrected unpostable but ASED must be extended to post. Exception: Allow TC 290 to post when the 23C date is 60 days after the transaction date of a posted TC 977. Reserved (1) A TC 470 with cc 94 attempts to post and there is no match error in the module. (2) A TC 472 without a cc 94 attempts to post and there is a math error in the module. (3) A TC 291 with Priority Code 5 or 7 attempts to post and there is no unreversed TC 470 cc 94 in the module. (4) A TC 290 with Priority Code 6 attempts to post and there is no math error in the module or there is a TC 470 cc 94 in the module. (5) A TC 29X attempts to post there is an unreversed TC 570 with a DC 54 DLN in the module.
755 through 767
Reserved
i.' .
768
(1) A TC 540 attempts to post and a death indicator is already on. (2) A TC 570 attempts to post and a 57 hold is already on. This check does not apply if TC 570 attempting to post is a Doc Code 54.
8 - 138
Code 769 through 789 790 Condition Reserved
Invalid Transaction Code. Revenue Receipt transaction with byte count other than X'0040' (except TC 796 and 740). Revenue Receipt transaction having a secondary amount with no secondary transaction code present. Secondary TC 570 or 472 with non-zero amount. Revenue Receipt transaction with reversal code greater than 2 (except TC 796). TC 150 with non-zero amount in standard transaction amount field. TC 29X, 30X with Doc Code other than 47, 51, or 54. Invalid block number (DLN) on input transaction for refile documents (TC 290, 300). TC 530 with a cc 00. (1O)TC 78X with non-zero amount field. (11)Secondary TC 770 not carried by TC 290,300,721,722 or 840. (12)Secondary TC 772 not carried by TC 290,300 or 720.
(13)TC 290 or 300 with byte count lower than X'0074'.
(14)TC 290 or 300 with non-zero amount in standard transaction amount field. (15)Abstract numbers other than 1600, 1620, 1940 or 1950 or 2330 on TC 290 or 300. (16)lnterest transaction other than TC 77X or 34X on an adjustment transaction. (17)Revenue Receipt transaction with secondary TC other than 280, 570, 472, 270, 360, 77X, 460 or 200. TC 460 valid as secondary to TC 670 only. (18)TC 370 with transaction amount equal to the sum of its secondary TC amounts. (19)TC 370 with transaction amount that is a credit. (20)TC 150129>(/30>(/370 with significance in ABS233 (MSA) amount field for tax period earlier than 199712. 791 & 792 793 Reserved (1) Secondary TC 290 or 300 with a significant amount attempts to post to a module that has a debit net module balance and the earliest CSED as extended is within six months of expiring or has expired and no unreversed TC 534 is posted (except TC 30X containing a fraud penalty TC 3201321). (2) TC 534 attempts to post and the earliest CSED as extended has not expired or is not within six months of expiring or the input amount is greater than the net module balance. 794 (a) Unpost TC 015 or 030 containing a Current Location Code equal to one of the 30 noncontinuing District Office Codes. (b) or TC 844 containing a DLN FLC equal to one of the 30 non-continuing District Office Codes. Reserved for programming use
795 through 798 799
Purged Unpostable (Returned to Masterfile for reformat only).

.-. -.
.- -
(-
lo
Code 80 1 802 803
Unpostable Codes - EPMF IRM 3.12.166

Condition An input Transaction Code other than TC 000 with Doc Code 04 or 63, 150, 99X or 90X which fails to match an Employer Identification Number of an account on the EPMF. Transaction Code 000 with Document Code 04 or 63 matches on El Number with an Account on the EPMF. A transaction that matches on EIN with the EPMF, but the first position andlor two of the last three positions of the Name Control of the transaction do not match the name control or cross-reference name control of the EPMF account. EFAST transactions are not subjected to this test. An attempt to post a TC 15 1 or 420 and neither an mreversed TC 150 or 154 nor an unreversed TC 977 (posted prior to cycle 198228) is present in the return module or an attempt to post a TC 421 and no unreversed TC 420 or 424 is present in the return module. n attempt to post a TC 150 that does not contain "G" Condition Code and the EPMF already has an unreversed TC 150 posted to the return module. This check is not performed on corrected unpostable 808 TC 150s, and the return is posted as a TC 976 (duplicate return). A transaction other than Doc Code 64, TC 012 or TC 42x that attempts to Post to a Plan with a plan requirement of Filing Requirements 8. (Bypass for all TC 42X) EFAST transactions are not subjected to this test. A transaction other than Doc. Code 63, TC 012 attempted to post to an entity with Entity Filing Requirements of 8's. EFAST transactions are not subjected to this test. An attempt to post a TC 424, TC 592, TC 930, or TC 960 to a tax module that does not exist and the plan year ending month of the transaction does not match the plan year ending month, first prior plan year ending month, or second prior plan year ending month for the plan. This test is bypassed for corrected unpostable 812 transactions. A TC 420 that attempts to post and the return module already contains an unreversed TC 420. A document code 63 TC 020 attempts to change the Entity Filing Requirements to 8's from 0's when not all of the Entity Filing Requirements are 0's. A TC 122, 126, 141,474, 59X, 930 or 960 attempting to post and there is no plan data module present for the plan number on the input transaction on the EPMF. EFAST transactions are not subjected to this test. A TC 151, 421, 428, 475, 592, 961 or 962 attempting to post and there is no return module established on the EPMF. Document Code is invalid for the Transaction Code. An attempt to post a TC 592 when an unreversed TC 590, 591, 593, 594, 595, 596, 597, 598 or 599 is not present in the module. An attempt to post a TC 475 when an unreversed TC 474 is not present in the module. A return module transaction that contains as the Plan Year Ending month or year zeros as blanks or that contains as the Plan Year Ending month a number less than 01 or greater than 12. When the document code is 64, the Transaction Code is 000, and the Transaction Plan Number matches that Plan Number of the Transaction EIN and the EPMF. An attempt to post a Document Code 64 MFT 74 TC 053 (Change of Plan Year Ending Month) when the Plan Data module is not present. An attempt to post a TC 96X when the CAF indicator is not a 0. 1. 2, 5, 6, or 8.

-
8 - 140
Code Condition
844 845 847 85 1
A Doc Code 63, TC 012 attempts to post and the Entity Filing Requirements are not 8. A Doc Code 64, TC 012 attempts to post and the Plan Filing Requirements are not 8. An attempt to post a TC 961 or 962 and neither an unreversed TC 960 nor an unreversed TC 962 is present in the module. An IRS-generated TC 151 reversal DLN does not match the DLN of any TC 150, 155, 156, 976, or 977 in the tax module or some condition exists that will not allow a return to i be moved from one module to another (for TC 151-CD 020 i 029) or the reversal DLN does not match the transaction DLN of any TC 154 in the module (for TC 151-CD 019). An attempt to post a TC 122 when an unreversed TC 121 or 123 for the same MFT and Plan Number is not present. KEOGH EIN Mismatch (1) Any transaction code attempting to post the EIN 51-0099493 OR 04-1867445.
852 853
(2) Any transaction code 011 with "To Number" of 51-0099493 or 04-1867445.
854 869 870 871 872 877 An attempt to post a TC 126 when an unreversed TC 125 for the same MFT and Plan Number is not present. An input record with a format unacceptable to the EPMF posting program. An attempt to post a TC 424 to a module that contains an unreversed TC 420. An attempt to post a TC 424 to a module that contains an unreversed TC 424. An attempt to post a TC 428 to a module that does not contain unreversed TC 420. An amended return (TC 150 with a i i Condition Code or TC 977) attempts to post to a G module with no prior unreversed TC 150. For corrected unpostable 877 transactions that G fail this test, the ii code is removed and the transaction posts as TC 150. Assigned to transactions with Unpostable Classification Code of 4 (end-of-year purged unpostables). A transaction is about to be resequenced but the format of that type of transaction will be changed for the next cycle.
890 899
11
Unpostable Codes - PMF
Code 501 - RC 1 - Mismatch on TIN, Form 1096 (MFT 69), Form 4804 (MFT 00 Magnetic Tape Indicator "G"), Form 1096 (MFT 69 prior year). Code 503 -RC 1 - TIN matches an EIN and name control mismatches, Form 1096 (MFT 69), Form 4804 (MFT 00 Magnetic Tape lndicator "G"), Form 1096 (MFT 69 prior year). Code 503 -RC 2 - TIN matches an SSN and name control mismatches, Form 1096 (MFT 69), Form 4804 (MFT 00 Magnetic Tape lndicator "G"), Form 1096 (MFT 69 prior year). Code 503 -RC 3 - TIN matches both an EIN and SSN and name control mismatches, Form 1096 (MFT 69), Form 4804 (MFT 00 Magnetic Tape lndicator "G"), Form 1096 (MFT 69 prior year).
Unpostable Resolution Codes

Unpostable Resolution Codes are input using the GUF command codes UPBAT and UPRES to close unpostable transaction cases. Values Meanings No change made to transaction. Attempt to re-post at Master File. Valid on all master files. Transaction to be reinput with same DLN. Valid on all master files except CAWR. Transaction to be deleted. Valid on all master files. This UP-RESOLUTION-CD may create a control base on IDRS. IMF: changes any combination of error delay code, name control, and name line. Not valid on any other master file. Can add a condition code to any TC-I 50 BMF: changes any combination of name control, TIN, transaction code, transaction date, TIN prefix, error delay code, MFT and tax period. CAWR: changes TIN and/or name control.
-
EPMF: changes any combination of tax period, name control, TIN and plan number. IMF: changes any combination of name line, TIN, POD codes, transaction code, transaction date, error delay code, MFT, tax period, name control and spouse SSN. IRAF: changes any combination of tax period, name control, TIN, transaction code, and transaction date. PMF: Changes any combination of TIN, TIN prefix, and name control. Transaction sent to Reject Register or Error Resolution System. Valid on all Master Files except CAWR and PMF. Automatic correction of name control. Valid on all master files for a limited number of UPC's. Valid for IMF and BMF only. Special closure of opened assigned cases. Valid on all Master Files. Places or updates a case in suspense status. Transaction to be deleted. Valid on all master files. This UP-RESOLUTION-CD will not create a control base on IDRS. Places or updates a case in suspense status.
13
Values
Unpostable Command Codes

Meanings Program to reassign an unpostable case. Program to batch close unpostable cases. Placeslupdates a case in suspense status. Program to request tax module information. Program to request charge-out (Form 4251 ). Program to create or modify UP-HISTORY-SECTION.
UPASG
UPBAT U PCAS
UPDlS UPRES UPREV UPTlN
Program to display an unpostable case. Program to correct an unpostable case. Program to assign a Quality Review status to an unpostable case. Program to display data for all unpostables that are currently on the GUF data base for a requested TIN.
14
Resequence Codes (IMF Only)

Default - The Reason Code is not available or the resequenced transaction does not meet any of the Reason Code Criteria listed below. Resequenced by Run 460-08 for numerous conditions such as posting delay code. Unreversed TC 576 posted (-Q Freeze) and transaction is debit TC 150 input to a module and an unsettled TC 150 is posted Multiple adjustments input in the same cycle Multiple TC 429s input in the same cycle Incomplete name line generation TC 903 or 904 if no other transactions are input in the same cycle. Account creating transaction on the invalid segment during the Pre-DM1 cycle or valid transaction during DM1 cycle. TC 150 claiming more estimated tax credits than are posted in the module. TC 670 or TC 680 input to a module with an -I freeze TC 018 and TC 740 input in the same cycle Short entity TC 140 or TC 141 or TC 142 and TC 140 input the same cycle RPS TC 610 input prior to cycle 31 if no account posted TC 920 status overflow TC 29X blocked 200-289 if no TC 150 posted IMFIBMF offset in progress Adjustment with reference number 897 attempting to post to an account with an unsettled spousal claim. Doc Code 34 credit transaction or ES validation in progress Entity change transaction input the same cycle as doc code 50 transaction Unique End of Year processing TC 2951299 with future interest computation date TC 129 resequencing TC 150 input the same cycle as account creation
Credit elect to surviving spouse Spousal offset TC 811 input to a module with an unsettled TC 811 TC 820, 824, 830 or 890 resequence prior to unposting UPC 175. TC 131, Type 01 if 11 or more are attempting to post in the same cycle TC 290 Reference Number 897 input in cycle YYYY04 TC 271 RC 62 greater than the Failure to Pay Penalty TC 430 with a fiscal mismatch on tax period TC 150 if the K - I ES payment indicator is significant ADEPT TC 150 input to a module not containing a TC 61 0 FLC 16 TC 992 for Treasury Employees
G coded political checkoff if no TC 150 posted

ELF Balance Due will resequence until cycle YYYY20 unless payment is posted Any transaction will resequence for 2 cycles prior to unposting TC 500 52 or 53 if no account posted Revenue receipt transaction if name control mismatches TC 840 if the module is on the retention register ELF return with CCC 1 Merge in progress Transaction rejected at Master File
Source Codes, Reason Codes, Hold Codes, and Priority Codes

(1) IMF Source Codes
Use with TC 29X. This is a required field. The source code (SC) chooses the beginning explanation appearing on the taxpayer's adjustment notice with the reason code (RC) completing the statement. (See IRM 21.6.7.4.2.) Valid codes are: Source Code 0 1** 2** 3** 4** 5 6
Literal
SC 0 generates; it is NOT necessary to enter SC 0. Used for freeze release, claim disallowance, or when RC 15, 54, 93, 96 (TY 2000), 97, or 98 is input. As you requested, we changed your account for VYYYXX] to correct your [RC]. We changed your [YYYYXX] account to correct your [RC]. Because of recent changes in tax laws, rulings, or regulations, we changed your [YYYYXX] tax return to correct your [RC]. We changed your tax account for [YYYYXX] to correct an error we made. We apologize for any inconvenience we caused. The change will correct your [RC]. We changed your tax account for [YYYYXX] because you requested a tentative carryback or restricted interest claim. (No RC is used.) You made a mistake on your [YYYYXX] account. We corrected the error when we adjusted your [RC].

_
----r
Source Code
Literal
All or a portion of your Federal Income Tax Refund offset which was previously applied to an outstanding child support or federal agency debt is now being reversed because (RC). NOTE: Only use SC 7 with RCs 86, 87, 89-91 Thank you for contacting the Taxpayer Advocate Service (TAS). If you experienced any inconvenience, we apologize. We changed your [YYYYXX] account to correct your [RC]. We contacted you twice but have no record of receiving your response. Your [YYYYXX] tax return does not report the same income or deductions reported to us by your payers or trustees, so we changed your tax account to correct your [RC].
8
9
Note: SCs marked with two asterisks (**) print in Spanish when the filing requirement is '7'.
Source codes are broken out as follows:
(a)
"Freeze Release". Leave blank whenever TC 290 is for zero amount and no reference numbers are input. (Use to refile returns and release freezes) "Taxpayer Initiated". Use " I " when: The taxpayer initiates request for adjustment. Include unsolicited claims, CP36's other than CP36's listed below. "IRS Notice". Use "2" when: Any notice (either sent to the T P or internal) is generated on the same issue. The account could be in any status, with any module balance (zero, debit, o r credit). Include CP36's where the T P files amended returns as the result of prior IRS notice, such as a math error notice. "Legislation". Use "3" when: Any adjustment action is required because of new legislation either makes an issue effective retroactively or laws were passed too late to include the changes on current forms. Include any protective claims held pending Tax Court decisions. "IRS Error". Use "4" when: The adjustment is the result o f any error made by an IRS employee. The account could be in any status, with any module balance. It does not matter if the taxpayer pointed out this error, o r whether IRS discovered it before taxpayer contact. Tentative Carryback (TCBIRestricted Interest". Leave blank, SC "5" will automatically generate whenever TC's 294,295,298 or 299 are input. "Use "6" when the adjustment is the result of the TP making a math error on the claimfform 1040X/Duplicate filing. The notice (if one is sent to the TP) will include the math error 60 day appeal rights. DO NOT use "6" for an adjustment based on the TP's response to a previous math error notice. Source Code "7" will apply only to Debtor Master File (DMF) cases. Valid with Reason Codes 56/87/89/90/91 only. Source Code "9" is used by Underreporter Function. TC 29X, BIS 650-679. If more than one code applies, use the highest numeric code (e.g.. if "I" and "4" apply, use
-4'7.
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
6)

-A-
t-/\
(2)
IMF Reason Codes
Use with TC 29X. This is a required field. One reason code (RC) is required; up to 3 may be input. There are 4 RC field positions on CC ADJ54, however, the 4'h position is reserved for a Penalty RC (explained in next topic). The RC completes the explanation for an adjustment in a notice sent to the taxpayer. (See IRM 21.6.7.4.2.) Valid codes are: Reason Description Code FILING STATUSIEXEMPTIONS 01 02 03 04 05 06 40* Filing Status To Single Filing Status To Married Filing Joint Return Filing Status To Married Filing Separate Return Filing Status To Head Of Household Filing Status To Qualifying Widow(er) With Dependent Child Total Exemption Amount Bona Fide Or Physical Presence Test
NOTE: Use RC for new filing status; e.g., single to HOH - use RC 4 INCOME 07 08 12 13 14* 16 17 Income For Wages, Salaries, Tips, Etc. Interest Andlor Divend'end Income Business Income (Or Loss) Investment Gain (Or Loss) Foreign Earned Income Reported On Form 2555 Pensions And Annuities Nothing Prints On The CP 21/22. Note: Beginning 10/1/2002, Reintroduce RC 17 For Tracking Purposes Only. Used With RC 53 When Adjusting An Account Based On A CP 27. Previously, RC 17 Was Used Only For Tax Year 1993 For OBRA. Schedule E Income (Or Loss) Farm Income (Or Loss) Unemployment Compensation Other Income Total Income Taxable Social Security Benefits lngreso Por Cuenta Propia
18 19 20 21 22 29 42**
ADJUSTMENTS TO INCOME 25 27 30 31* 32 52 Amount Claimed As Payment Made To A Qualified Retirement Plan Penalty On Early Withdrawal Of Savings Adjustments To Income Foreign Earned Income Exclusion Adjusted Gross income ROTH IRA election to reflect that the total taxable conversion amount is subject to tax (Primary Taxpayer)
Reason Description Code ROTH IRA election to reflect that the total taxable conversion amount will be reported and any tax due paid over 4 years (Primary Taxpayer) ROTH IRA election to reflect that the total taxable conversion amount is subject to tax (Secondary Taxpayer) ROTH IRA election to reflect that the taxable conversion amount will be reported and any tax due paid over 4 years (Secondary Taxpayer) lncome Exempt Per Tax Treaty Scholarship Or Fellowship Exclusion Net Operating Loss Carryback Or Carryforward TAX COMPUTATION 33 34* 43 Additional Taxes From Form 4972 Or 8814 Dual Status Tax Schedule D Note: Use RC 43 For Schedule D Tax Computation Change; Use RC 13 For Schedule D Investment Gain (Or Loss). Schedule J (Prior To 1999, RC 46 Was Used For Recomputing Prior Year Investment Credit.) Zero Bracket Amount Taxable Income Schedule A Standard Deduction
46 70* 75 76 92
OTHER TAXES 37* 38* 44** 45 47 48 49 Non-Effectively Connected Tax Backup Withholding Self-Employment Tax Alternative Minimum Tax Social Security Tax On Tip Income Not Reported To Employer Or Uncollected Employee Social Security Tax RRTA Tax On Tips Tax On Your Individual Retirement Account (IRA)
Total tax Note: Wording changed 1-1-2003. Previously read: "Advance Earned Income Credit (EIC) payments received."
50 56 95* CREDITS 35 36 41* 63* 72
Schedule H, Household Employment Taxes Individual Retirement Account Excess Contributions Tax Tax Computation Using The 30% Statutory Rate Or Reduced Treaty Rate
Education Credit Tax Credits Alternative Minimum Tax Foreign Tax Credit Virgin Island Credit On Form 8689 Health Insurance Credit
Reason Description code 93 We Reversed The Immediate Tax Relief Credit On Your 2000 Tax Account Since It Was Not Refunded To You By December 31, 2001, As The Law Requires. We Are Sorry The Refund Was Not Issued In Time To Meet This Requirement. Note: Immediate Tax Relief Credit - Relief Act 2001. For Tax Year 2000 Only, RC 93 Is Generated If The TC 290 .OO CRN 338 Was Systemically Reversed (Cycle 200151 Or 200152). RC 93 Can Be Manually Input In Certain Situations; SC 0 Generates. See IRM 21.6.6.4.36. Wordina for 2001 Rate Reduction Credit: tax relief credit Note: For tax year 2001, use RC 96 with the appropriate SC and any other appropriate RCs. Wordinq for 2000 Immediate Tax Relief Credit: We applied a credit to your 2000 tax account due to new legislation. We used (offset) all or part of your credit to pay your past due Federal tax as the law requires. We will send a separate notice to you about the offset. Note: For tax year 2000, RC 96 generates ONLY with the systemic posting of TC 290 .OO CRN 338 (DLN of NN254-999-05099-1).
96
PAYMENTS 51 53 54 Total Federal Income Tax Withheld Earned Income Credit (AllowancellncreaselDecrease)) Earned Income Credit (Disallowance Only). Used With A Source Code 0 And Reads: "Your Claim For Earned Income Credit Is Not Approved. You Will Be Sent A Separate Letter Formally Disallowing Your Claim." Excess Social Security Tax Or RRTA Tax Withheld Regulated Investment Company Credit Payments AndlOr Credits Form 8288 Or Section 1446 Withholding Social Security Tax Withheld Based On Your Visa
55 57 61 69* 39*
23
Interest charged. We reduced the interest because you were located in a Presidentially Declared Disaster Area. We eliminated the interest charged during the time period for which an extension of time to file returns and pay taxes was granted. Caution: For 1996 (and subsequent) - RC 23 is used ONLY for Legislative interest abatement for taxpayers in Disaster areas; see IRM 20.2 (Interest). Note: Previously, RC 23 was used only for tax year 1993 for OBRA. Penalty Due To Reasonable Cause (Interest Is Charged On Any Unpaid Tax And May Not Be Removed For Reasonable Cause) Note: Use RC 62 only when PRC is in the "Reasonable Cause" category. Nothing prints on the CP 21122. Note: Reconsideration No-Response Penalty Charge Note: Use RC 65 only when PRC is NOT in the "Reasonable Cause" category. Nothing prints on the CP 21122. Note: Reconsideration Disallowed in Full Nothing prints on the CP 21122. Note: Reconsideration Disallowed in Part
62**
64 65**
66
67
8 - 148
Reason Description Code 68 71 73 74 177 80 81 82 Nothing prints on the CP 21122. Note: Reconsideration Allowed in Full Reserved. Note: Previously " Reduccion de penalidad"; now use RC 65 Assessment Of Fee Interest Charges Reserved. Note: Previously " Reduccion de interes"; now use RC 74. Nothing prints on the CP 21/22. Note: Claim Disallowed In Full Nothing prints on the CP 21122. Note: Claim Disallowed In Part Nothing prints on the CP 21/22. Note: Claim Allowed In Full
Note: RCs 80, 81 and 82 are reserved for Ministerial interest abatements claims; report purposes only.
TREASURY OFFSET PROGRAM 86 An Injured Spouse Claim Was Filed, Requesting A Refund Of The Non-obligated Spouse's Share Of The Amount Applied Against The Non-tax Debt. Note: Use RC 86 only with SC 7. We have corrected a math or processing error on your return. Note: Use RC 87 only with SC 7. The Offset Was Done In Violation Of The Automatic Stay Of Bankruptcy. Note: Use RC 89 only with SC 7. The Offset Resulted From A Payment Which Was Specifically Intended For Application To An Outstanding Irs Balance. Note: Use RC 90 only with SC 7. Based On The Superseding Tax Return You Filed. We Have Adjusted The Tax, Withholding, Or Credits Reported On Your .Original Tax Return. Note: Use RC 91 only with SC 7.
87 89 90
91
SPANISH REASON CODES 42** 44** lngreso Por Cuenta Propia (Self-Employment Income) Contribucion Por Cuenta Propia (Self-Employment Tax)
(-
Reason Description Code 62** 65** 99** 15 Penalidad Pagadera Por Causa Rasonable (Penalty Due To Reasonable Cause) Penalidad Pagadera (Penalty Charge) lnformacion De Cuenta (Account Information) We made an error figuring the allowable rate reduction credit on your 2001 Form 1040, line 47; Form 1040A, line 30; or Form 1040EZ, line 7. We apologize for the error and we're correcting the mistake. If the correct credit results in an overpayment on your 2001 tax return, we will send you a check or notify you if the overpayment was applied to another tax liability. The Treasuryis Financial Management Service may reduce your check if you are past due in payments for child support or debts to other federal agencies. You do not have to take any further action on this matter. If you receive a check, do not report the overpayment as income on your 2002 federal tax return. Note: RC15 as it appears above is generated for tax year 2001 as part of recovery for the Rate Reduction Credit. Previously, RC 15 was used only for tax year 1993 for Omnibus Budget Reconciliation Act (OBRA). Refund status. Based on a review of your account or on the information you provided, we are releasing your overpayment. Your overpayment will be refunded unless you have other outstanding liabilities. Nothing prints on the CP 21/22. For use ONLY by Cincinnati Centralized Innocent Spouse Operation (CCISO) and Examination Field functions. Note: lnnocent SpouseIJoint and Several Liability Claim disallowed. Nothing prints on the CP 21122. For use ONLY by Cincinnati Centralized Innocent Spouse Operation (CCISO) and Examination Field functions. Note: lnnocent SpouselJoint and Several Liability Claim allowed. Account Information Note: Use on CC ADJ54 ONLY when RCs above do not apply. Also, RC 99 generates if an invalid RC is selected.
MISCELLANEOUS AND SPECIAL PROJECTS
85
97
98
99**
NOTE: Reserved RCs - Do not use on CC ADJ54 - 9, 10, 11, 24.26, 28, 71, 77, 78, 79,88. * RCs marked with one asterisk will be used by Philadelphia Campus when adjusting International accounts. ** RCs marked with two asterisks print in Spanish when the entity filing requirement is '7'. RC 42 prints in Spanish only.
(3) Penalty Reason Codes - IMF BMF-EPMF

Must be used for penalty adjustments. These RCs are input to the fourth RC position. Document Code 54 (TC29X) - enter the appropriate Penalty Reason Code (22,24,25,26,30 or 50151) in RC position four of ADJ54 when Reason Code 62 is used in position one. Do not use RC 62 in combination with any of the other reason codes in RC position four. Document Code 47 (AIMS Adjustment) - Penalty Reason Code is required entry for abatements of penalties, TC 161,171,181,201,235,241,271,281,311,321,351 and Penalty Reference Numbers (Negative amounts only). The reason code may be entered for input with TC 300, 304 and 308. Enter

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--
.'--
the appropriate Penalty Reason Code on Form 5344, Form 5581,5599 and 5650 in item #02 of AMCLS.
PENALTY ABATEMENTIASSERTION REASON CODE CHART Origin Ist position PENALTY REASON CODE 4TH position DEFINITION
***MANUAL INPUT *** Reasonable Cause (RC 62) 22

24
Taxpayer exercised ordinary business care & prudencelfirst time filer Death, serious illness or unavoidable absence in immediate family of the party responsible (Individual taxes) Records inaccessible Death, serious illness or unavoidable absence in immediate family of the party responsible (Business taxes)
30 50151 66
Other User fee reversal Cascading penalty relief Appeals abatement Appeals sustains penalty Appeals partially sustains penalty Misdated deposit Erroneous oral advice from the Service Administrative Waiver Statutory Exception Taxpayer relied on practictioner or third party advice Timely mailedltimely filed waiver Disaster Area Undue economic hardshiplinability to pay Educational relief of FTD penalty
Appeals
40 41
42
General Penalty Relief
14
31
43 44 23 27 28
29
67 46
Y2K related penalty relief

Service Error COMPUTER GENERATED *** SuppressedlAbated - due to LEM criteria Penalty adjusted due to computational error Master File Recovery
General Systemic
45
Taxpayer
CorrectedIAmended return, Original return taxpayer prepared CorrectedIAmended return, Original return prepared by the Service (SFRl6020B) Misappliedlmisdated payment
Service
General Service Error LEM Criteria

. .
--
(4)
BMF Reason Codes
(-
Use with TC18X. This is a required field. Also known as PCC - Penalty Computation Codes Reason Code (R) 03 Literal lndicates the penalty was computed using the liability information (ROFT) provided by the taxpayer. Denotes an "averaged' penalty because there was no ROFT provided or it was invalid. The total tax is divided equally throughout the liability periods for the particular tax return. See IRM 20.400 indicates the taxpayer provided a valid ROFT but was penalized for having avoided the FTD system. No payments were made in the correct manner. The payment(s) was made incorrectly for one of three reasons: -- a direct payment to the IRS, -- a deposit made through an authorized depositary (TC 670), or -- a EFT required taxpayer did not deposit electronically (TC 650 without either an electronic payment indicator (1-1-1997 & subsequent) or the deposit does not carry the TAXLINK file location code (1-1-1995 to 12-31-1996) lndicates the taxpayer provided a valid ROFT but was penalized for having avoided the FTD system. While there were some good deposits, one or more was made incorrectly. lndicates that not only was there no valid ROFT but also there were no deposits made in the correct manner. lndicates that not only was there no valid ROFT but also that the taxpayer avoided the FTD system. While there were some good deposits, one or more was made incorrectly. lndicates that the penalty was averaged because a taxpayer required to follow a semiweekly deposit schedule provided a monthly ROFT. However, all deposits were made in the correct manner. lndicates that the penalty was averaged because a taxpayer required to follow a semiweekly deposit schedule provided a monthly ROFT. In addition, there were no deposits made in the correct manner. lndicates that the penalty was averaged because a taxpayer required to follow a semiweekly deposit schedule provided a monthly ROFT. However, while there were some good deposits, one or more was made. Used to indicate that an account that triggered the $100,000 next-day deposit require# ment provided the incorrect ROFT information. Used to indicate that an account that triggered the $100,000, next-day deposit requirement provided no valid ROFT information. This PCC code is only valid as follows: - Form 941 for the tax period 9112 through 8212, - Form 943 for the 9212 tax period, # - Form CT-1 for the 9212 tax period. Note: PCC 54, 55, 56 and 57 are valid for manual input with TC 180 for a significant amount via ADJ54 for the following periods. Form 941 for 9303 and subsequent, Form 943 for 9312 and subsequent, and Form CT-1 for 9312 and subsequent.

. -
(5)
Hold Codes
Use this code with TC 29X or TC 30X (Doc Code 54 or 47) when it is desired to prevent or delay the issuance of a refund and/or notice, such as when a particular adjustment action is cycled, or when a correction is being made to an account without the taxpayer's knowledge. Valid codes are: Code Action No Hold Code If net module balance after posting is credit, holds credit until: Doc. Code 24 or 34 posts, TC 820 or 830 posts, TC 29X or 30X posts, Doc. Code 51 with secondary TC 300 posts, or total module balance becomes zero or debit. Set - K freeze. Same as "1" but holds notice and credit. prevents the issuance of the adjustment notice for the adjustment transaction on which it is entered. It does not prevent the issuance of any other notice. Same as "1" except that a notice will not be issued at any time. MFT 61 and 63 only: suppresses CP243 MFT 61, 63 only: suppresses CP 243. If both hold Codes 4 and 5 should be used, use hold Code 4.
(6)
Priority Codes
These codes must be used in order to post adjustments (Doc Code 47 or 54) to the Master File when certain module conditions exist. Failure to use the priority code when specified will cause the transactions to unpost, causing erroneous notices, refunding or billing especially in cases where multiple adjustments and/or credit transfers are being processed. If an adjustment needs a priority code it may indicate that Collection, Examination, or Statute should be consulted. It may also question the validity of a tax abatement, i.e. an abatement of tax on a return with a Collection Field Function Secured Return Code, no math error code, and the module is in Status 60 is questionable insofar as the return-
was assessed as filed, filed late, and contained the information that the taxpayer wanted the Revenue Officer to see.
Code Action (Doc Code 54; TC 29X)
Use priority Code 1 when adjusting tax with TC 290, 291, 298 or 299 and unreversed TC 420, Examination Indicator, or TC 424 Examination Request is present. Failure to use the priority code will cause the adjustment to unpost (UPC 330 or 160). A TC 290 for zero amount without credit reference number 766 or 806. Changes will post without a priority code. NOTE: TCs 2901298 without Credit Reference Number 766 or 806 will post without priority code 1 when an open TC 420 is present. Use also if both codes 1 and 8 are required to adjust an account. Use when both priority codes 1 and 3 are required to adjust an account. Use when inputting an adjustment which is IRS initiated when considering the 45 day interest-free period. Use with manual release of the BMF offset-out Q freeze on transaction code 290 for zero amount. (No secondary transaction codes or reference numbers are valid with input). For IMF OR BMF PRIORITY CODE 4 is only valid for statute unit employees with unit number in the range 569-574. Causes IMF or BMF MCC posting process to generate and post assessments (or abatements) of accrued, unrestricted FTP penalty andlor interest. May be used with TC 290 or TC 300 for any amount and in combination with other transaction codes. Used to release a math error freeze only. Use with adjustments in block 740-769 to have an unsubstantiated math error protest sent to Examination. Also, use with an adjustment in block 700-739 when the protest is substantiated and there is an unreversed TC 576 in the module. TC 470 CC 94 must be present for priority Code 7 to post. Use with TC 29X transactions to bypass UPC 158 and 180 (IMF) and UPC 328 (BMF) analysis on original input. Used when adjusting TC 8061807 if a prior TC 17X transaction is on the account and the new TC 176 is to be computer generated. Also used to release excess Estimated Tax Credit Freeze (J-). and -X freeze. Both released by TC 29X with Priority Code 8. Released by TC29X Priority Code 8. Used with TC 291 blocked 200-299 to bypass UPC 150 (IMF) and UPC 350 (BMF).

-
Code 1
Action - (Doc Code 47 - Exam; TC 30X) Use priority Code 1 to allow TC 30X to post when an amended or duplicate return freeze condition exists at masterfile. Be sure the adjustment will not create a duplicate refund or assessment. Terminals will not accept closings when an amended or duplicate return freeze exists unless Priority Code 1 is present. The amended return should be in the case file. Use priority code 2 to override the unpostable condition that normally occurs when the settlement amount does not match the tax liability amount. (For Examination document blocked in the 900-999 series). (Effective 7/1/87) - Use priority code 3 to bypass an unpostable condition caused by an amended return freeze and settlement amount. (Used when both PC1 and 2 are required to post the Examination adjustment). (Effective 1/22/88) - Use priority code 4 to allow an Examination partial assessment to post when an amended return freeze exists at masterfile. (For Examination documents blocked in the IXX, 10X or 18X series). Causes IMF or BMF MCC posting process to generate and post assessments (or abatements) of accrued unrestricted FTP penalty and/or interest. May be used with TC 290 or TC 300 for any amount and in combination with other transaction codes. Use priority code 8 to bypass the unpostable conditions that occur when the adjustment is within $10 of a previously posted adjustment (UPC 158 or 3f28) (Also, use PC 8 if there is a TC 295 on the module that is being recaptured with a TC 300. # Use priority code 8 when the adjustment contains credit reference number 764 (Earned Income Credit) and there is a 290 in the module (UPC 180).
Use priority code 8 when the adjustment contains credit reference number 806 or 807 and no TC 17X when the module contains a significant TC 170,171 (UPC 158). Use priority code 1 if both codes 1 and 8 are required to adjust account.The computer will automatically compute the estimated tax if the only 17X on the module is a 176 or 177, and the return posted 8401 or later. Priority Code 8 is not required
8 - 155
16
Item Adjustment Codes & Credit Reference Numbers
Reference IRM 21.5 - (Reference Numbers) Valid item adjustment codes are as follows:
Valid Item Adjustment Codes A. Form 720 - A l l IRS abstract numbers as listed on Form 720. 014 - Fuel used in noncommercial aviation - Gasoline 016 - Environmental Taxes - Petroleum (Imported Products) 017 - Environmental Taxes - Imported Chemical Substances 019 - Ozone depleting chemicals - Imported Substances 020 - Ozone depleting chemicals (floor stocks) 022 - Telephone (Toll, Local and Teletypewriter) service 026 - Transportation of persons by air 027 - Use of International Air Travel facilities 028 -Transportation of Property by air 029 - Cruise Ship Passenger Tax 030 - Policies issued by foreign insurers 031 - Obligations not in registered form 033 - Truck and trailer chassis and bodies: tractors 035 - Kerosene 036 - Coal Underground mined $1.10 per ton 037 - Coal Underground mined 4.4% of ton price 038 - Coal Surface mined 55+S5 per ton 039 - Coal Surface mined 4.4% of ton price 040 - Fuel Economy Vehicle Tax (Form 6197 required) 041 - Sport fishing equipment 042 - Electric outboard motors and sonar devices (Beginning with tax period 8412) 044 - Bows and arrows 050 - Crude Oil Windfall Profit Taxes - Quarterly production (Form 6047) 051 - Alcohol/ethanol sold as but not used as fuel (claimed on Form 6478) 052 - Crude Oil Windfall Profit Taxes -Annual 054 - Environmental Taxes - Chemicals 055 - Environmental Taxes - Hazardous wastes (Form 6627) 056 - Crude Oil Windfall Profit Taxes - Quarterly withholding (Form 6047) 058 - Gasoline sold for Gasohol production 10% 059 - Gasohol 10% 060 - Diesel Fuel 061 - Diesel Fuel and Special Motor Fuels (SMF) 062 - Gasoline 064 - Inland Waterways Fuel Use Tax 065 - Gasoline Floor Stock (valid for 8803, 9103 and 9309) return 053 - Environmental Taxes - Petroleum (Crude Oil)

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8 - 156
Valid item Adjustment Codes 066 - Tires (highway type) 067 - Gasohol (valid for 8803, 9103 and 9309) Floor Stock 069 - Fuel used in noncommercial aviation - Fuel other than gasoline 070 - Diesel, Railroads, Floor Stock (9303) 071 - Diesel Railroads Use 072 - Gasoline sold for Gasohol Floor Stock 073 - Gasoline sold for Gasohol 7% alcohol but less than 1O0/0 alcohol 074 - Gasoline sold for Gasohol production 5.7% alcohol but less than 7.7% 075 - Gasohol 7.7% alcohol but less than 10% 076 - Gasohol 5.7% alcohol but less than 7.7% 077 - Aviation Fuel (other than gasoline) 078 - Dyed Diesel Fuel Used in Certain Intercity Buses 079 - Other alcohol fuels 081 - Manufacturers Tax - DPT Vaccine 082 - Manufacturers Tax - DT Vaccine 083 - Manufacturers Tax - MMR Vaccine 084 - Manufacturers Tax - Polio Vaccine 085 - Diesel (floor stocks) 086 - Other alcohol fuels Floor Stock 087 - Aviation fuel other 088 - Diesel Fuel Floor Stock 089 - Floor Stock Vaccine 8-10-1993 090 - Aircraft Luxury Tax 199 103-199309 091 - Boat Luxury Tax 199103-199309 092 - Passenger Vehicle Luxury Tax began 199103 093 - Furs Luxury Tax 199103-199309 094 - Jewelry Luxury Tax 199103-199309 095 - Aviation Fuel (other) 199703 096 - Aviation Gasoline 199703 097 - Vaccines Floor Stock 098 - Ozone-Depleting Chemicals - Manufactured (CNG) 101 - Compressed Natural Gas ($4854 per KcF) 102 - Arrow Component Parts 103 - Kerosene Floor Stock B. Forms 941,942,943 003 -Adjusted total of income tax withheld (AITW) 004 - Taxable social security wages 005 - Taxable Social Security Tips (Form 941 only) (FITP) 007 - Adjusted total of Social SecurityIMedical Taxes 008 - Backup Withholding (BUWH) 072 - Tips deemed to be wages (Form 941 only) (TDW) -1994 and subsequent used only for Section 3121(q) adjustments 073 - (F941) Taxable Medicare Wages and Tips

. -
Valid Item Adjustment Codes 079 - ETEIETAP IRC 3509 Rate 184 -Adjustment 185 -Adjustment 766 -Advance
C.
of Withheld Income Tax (941 & 943 only) (ATWH) to Withheld Social SecuritylMedicare taxes tax (941 & 943 only) (ATFI) EIC (increase)
767 - Advance EIC (decrease) Form 945 003 -Adjusted total of income tax withheld (AITW) of Withheld lncome Tax (ATWH) 008 - Backup Withholding (BUWH) 184 -Adjustment
D.
Form 990,990PF and 8038 Series, 689 - TEIGE Closing Agreement Penalty Assessment 151 - Failure to Distribute lncome 152 - Excess Business Holdings 153 - Investments which Jeopardize Charitable Purpose 154 - Taxable Expenditures 182 - Excess Grass Roots Contributions 183 - Excess Lobbying Contributions 213 - Tax on Political Expenditures 214 - Tax on Disqualifying Lobbying Expenditures
E.
Form 5329 160 - Tax on Excess Contributions. The sum of the 160 and 162 amounts must balance to the TC 29X amount. 162 - Tax on Excess Accumulation 194 - Tax on Excess Regular Distributions (No longer valid 199712 and later) 195 -Tax on Excess Lump Sum Distributions (No longer valid 199712 and later) 233 - Tax on Medical Savings Accounts (MSA)
F.
Form 940 Use an Alpha Code of T for Taxes and W for Wages followed by the appropriate State abbreviation, i.e.: WCA - wage increaseldecrease TCA - tax increaseldecrease
Forms 1120,1041,990C 990T and 1040 221 - Tax motivated transaction assessment amount 222 - Tax motivated transaction interest amount
H.
Forms 706,706A, 706GS(D) and 706GS(T), 709 074 - 86101Generation Skipping Tax 075 - Section 4981A Tax 076 - Estate Tax 077 - Gift Tax 078 - Interest assessed for State death tax credit taken but not paid
Valid credit reference numbers are as follows: Valid Credit Reference Numbers
A.
Form 1120,99OC, 990T.

301 - No longer valid use 362 302 - No longer valid use 356, 357, 363 303 - No longer valid use 346, 347, 350, 360 304 - No longer valid use 352 or 361 305 - No longer valid use 348 or 353 307 - No longer valid use 324 or 354 310 - No longer valid use 355, 369 or 377 311 - Overpaid Windfall Profit Tax Credit (Form 6249) 312 - No longer valid use 359,375 or 376 318 - Qualified Diesel Vehicle Credit (Repealed August 20, 1996 IRC 6427(q)). 320 - Accumulative Earnings Tax (Used by Examination only) 321 - Personal Holding Corporation Tax (Used by Examination only) 322* - Local telephone service, toll telephone service and teletypewriter exchange service 323* - Compressed natural gas (IRS No. 101) 324 -Aviation gasoline (IRS No. 14) (other than CRN 354) 325 - Environmental Tax-period beginning 113111987 and subsequent (RC 59A) 326* - Transportation of persons by air 327*Use of international air travel facilities 328* - Transportation of property by air 329*- Transportation by water 340* - Gas guzzler 341" - Sport fishing equipemnt 342*Electric outboard motors and sonar devices 344* - BOWS 345* - Ozone-depleting chemicals (floor stocks) (IRS No. 20) 346 - Kerosene (IRS No. 35) (other trhan CRNs 347 and 348) 349* - ODC tax on imported products (IRS No. 19) 350 - Nontaxable use of undyed diesel fuel in certain intercity and local buses 351* - Alcohol sold as but not used as fuel
- Nontaxable use of LPG in certain intercity and local buses - Nontaxable use of undyed diesel fuel in trains 354 - Nontaxable use of aviation gasoline in commesrcial aviation (other than foreign trade) 355 - Nontaxable use of aviation fuel (other than gasoline) in commercial aviation (other
352 353 than foreign trade) 356
- Use of gasoline for 10% gasohol blending - Use of gasoline for 7.7% gasohol blending 358* - Gasoline for 10% gasohol 359 - 10% gasohol 360 - Diesel fuel (other than CRNs 350 and 353) 361 - LPG (other than CRN 352)
357 362
- Gasoline
Valid Credit Reference Numbers
- Use of gasoline for 5.7% gasohol blending 364* - Inland waterways fuel use 365 - Form 2290
363 366*367 Highway-type tires
- Form I - C I 368 - Form 730 369 - Aviation fuel (other than gasoline) (other than CRNs 355 and 377) 370* - Arrow components (IRS No. 102) 371* - Dyed diesel fuel used in trains 373* - Gasoline for 7.7% gasohol
374* - Gasoline for 5.7% gasohol 375 376
- 7.7% gasohol
- 5.7% gasohol
377 -Aviation fuel (other than gasoline) for use in commercial aviation (other than foreign trade) (other than CRN 355) 378*
- Dyed diesel fuel used in certain intercity or local buses 379* - Other fuels
380* 381*
- Foreign insurance (IRS No. 30)

- Obligations not in registered from (IRS No. 31) - Coal - underground mined (IRS No. 36) (per ton)
trailer, and semitrailer chassis and bodies, and tractors (IRS No. 33)
382* 384*
383* -Truck,
- Coal - underground mined (IRS No. 37) (% of sales price) 385* - Coal - surface mined (per ton) 386* - surface mined (% of sales price) 392* - Passenger vehicles 397* - Vaccines 398* - Ozone-depleting chemicals 500-599 - IRP Civil Penalties (For MFT 55 only, except 549 CAWR Civil Penalty (MFT13)
Failure to file Forms W-2)
600-699 - Civil Penalties (See IRM 30.85.9) (600-6791699 MFT 55 only, 680-698 MFT 30 only, 637-642 used on BMF MFT 13.) 766 - Substantiated payment credits, includes BUWH (increase). 767 - Substantiated payment credits (decrease). 883 - Alternate Fuel Production, Fuel From Non-conventional Source (FNS) 884 - Alcohol Fuel Tax Credit (Form 6478) 886 - Taxable Income 897 - Reversal of DMF Offset (F1120)
B.
Form 1040, 1040A 003 -Primary Schedule H Income Tax Withheld for tax period 199512 and subsequent. 004 - Primary Schedule H wages for tax period 199512 and subsequent. 007 - Adjustment to Primary Schedule H Sum of SS Tax and Medicare Tax for tax period 199512and subsequent. 073 - Primary Schedule H wages Subject to Medicare for tax period 199512 and subsequent.

090 - Generated by Run 460-02 Adjustment contains n o change issue code.
221 - Tax Motivated Assessment (120% Interest - 198512 and Subsequent) 222 - Interest on Tax Motivated Assessments 301 - No longer valid use 362 302 - No longer valid use 356, 357 or 363 303 - No longer valid use 346,347,350, 360 304 - No longer valid use 352 or 361 305 - No longer valid use 348 or 353 307 - No longer valid use 324 or 354 310 - No longer valid use 355,369 or 377 311 - Overpaid Windfall Profit Tax Credit (Form 6249) 312 - No longer valid use 359, 375 or 376 314 - Energy Conservation ltem (valid for tax periods ending 197810 through 198712) 315 - Renewable Energy Source ltem (valid for tax period ending 197810 through 198712) 316 - Energy Credit Carryover (valid for tax period ending 197810 through 198712) 317 - Energy Credit Total per Computer (valid for tax period ending 197810 through 198712) 322* - Local telephone service, toll telephone service and teletypewriter exchange service 323* - Compressed natural gas (IRS No. 101) 324 -Aviation gasoline (IRS No. 14) (other than CRN 354) 325 - Environmental Tax-period beginning 1/31/1987 and subsequent (RC 59A) 326* - Transportation of persons by air 327*-- Use of international air travel facilities 328" - Transportation of property by air 329"Transportation by water 330 - Tax Withheld at Source - posts as TC 7661767 331 - Tax Withheld Section 1446 - posts as TC 7661767 332 - Adjustment to Form 8288A Withheld - posts as TC 7661767 333 - Adjustment to Form 1042s - posts as TC 7661767 334 -Adjustment 335 -Adjustment to EDA - posts as TC 7661767 to Schedule H Advanced EIC
336 - Child Tax Credit - posts as TC 766 337 - Spousal MFT 31 Payments 340" - Gas guzzler 341* - Sport fishing equipemnt 342*Electric outboard motors and sonar devices 344* - BOWS 345* - Ozone-depleting chemicals (floor stocks) (IRS No. 20) 346 - Kerosene (IRS No. 35) (other trhan CRNs 347 and 348) 349" - ODC tax on imported products (IRS No. 19) 350 - Nontaxable use of undyed diesel fuel in certain intercity and local buses 351" - Alcohol sold as but not used as fuel 352 - Nontaxable use of LPG in certain intercity and local buses 353 - Nontaxable use of undyed diesel fuel in trains
354
- Nontaxable use of aviation gasoline in commesrcial aviation (other than foreign trade)
355 - Nontaxable use of aviation fuel (other than gasoline) in commercial aviation (other than foreign trade) 356
- Use of gasoline for 10% gasohol blending 357 - Use of gasoline for 7.7% gasohol blending 358* - Gasoline for 10% gasohol 359 - 10% gasohol 360 - Diesel fuel (other than CRNs 350 and 353) 361 - LPG (other than CRN 352) 362 - Gasoline 363 - Use of gasoline for 5.7% gasohol blending 364* - Inland waterways fuel use
365 367 368
- Form 2290
Highway-type tires
366*-
- Form 11-C
- Form 730
fuel (other than gasoline) (other than CRNs 355 and 377) components (IRS No. 102)
369 -Aviation 370* -Arrow 371*
- Dyed diesel fuel used in trains
373* - Gasoline for 7.7% gasohol 374* - Gasoline for 5.7% gasohol 375 376
- 7.7% gasohol
- 5.7% gasohol - Dyed diesel fuel used in certain intercity or local buses - Other fuels
377 -Aviation fuel (other than gasoline) for use in commercial aviation (other than foreign trade) (other than CRN 355) 378* 379* 380*
- Foreign insurance (IRS No. 30) 381* - Obligations not in registered from (IRS No. 31) 382* - Coal - underground mined (IRS No. 36) (per ton) 383* - Truck, trailer, and semitrailer chassis and bodies, and tractors (IRS No. 33) 384* - Coal - underground mined (IRS No. 37) (% of sales price) 385* - Coal - surface mined (per ton) 386* - surface mined (% of sales price) 392* - Passenger vehicles 397* - Vaccines
398*
- Ozone-depleting chemicals
4021403 - Adjustment to Business Energy Investment Credit - valid for tax periods 197810 thru 198011. (402 now obsolete). 764 - Earned Income Credit - valid for tax periods 751 2 and subsequent (increase) 765 - EIC -valid for tax periods 7512 and subsequent (decrease) 766 - Substantiated Credit (increase) 767 - Substantiated Credit (decrease) 806 - W-2 Withholding Tax andlor Excess FICA Contribution Credit
A -
--
Any line marked with # is for official use only ----
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8 - 162
Valid Credit Reference Numbers 807 - W-2 Withholding Tax andlor Excess FICA Contribution Debit 878 - Adjusts Primary Self-Employment lncome 879 - Adjusts Secondary Self-Employment lncome 881 - Total Positive lncome 882 -All savers interest exclusion (eff. 1-1-1983) (valid for tax periods19 8112 thru 198412) 884 - Alcohol Fuel Tax Credit (Form 6478) 885 - Advance EIC. (valid for tax periods 197912 and subsequent) 886 -Taxable lncome (valid only 197712 and subsequent) 887 - Number of exemptions (valid only 197712 and subsequent) 888 - Adjusted Gross lncome Adjustment (valid 197412-197511 and 197712 subsequent) 889 - Self-Employment Tax Adjustment (valid 197412 thru 197511 and 197712 subsequent) 890 - Used for Backup Withholding with TC 300 only (IMF Only - 198512 and subsequent) 891 -Adjust Primary TIP lncome (199012 and subsequent) to primary Medicare Income. Valid for tax period 199112 and subsequent. 892 - Adjust Secondary TIP lncome (199012 and subsequent) 895 -Adjustment 896 -Adjustment to secondary Medicare Income. Valid for TP199112 and subsequent. Unpost 169 if the controlling name line for the adjustment is not joint and containing a S-SSN. 897 - Spousal Claim on DMF (IMF Only) 898 - Adjusts the Primary Medicare TIP Income for the tax period 199112 and subsequent. 899 -Adjusts the Secondary Medicare TIP Income for tax period 199112 and subsequent. Unpost 169 if the controlling name line for the adjustment is not joint and containing a S-SSN.
.
903 - Secondary Schedule H lncome Tax Withheld for tax period 199512 and subsequent. 904 - Secondary Schedule H wages for tax period 199512 and subsequent. 907 -Adjustment to Secondary Schedule H Sum of SS Tax and Medicare Tax for tax period I99512 and subsequent. 973 - Secondary Schedule H wages Subject to Medicare for tax period 199512 and subsequent. 993 -Adjusts 995 -Adjusts the Primary Schedule H ElN for tax period 199512 and subsequent. the Secondary Schedule H Futa Tax for tax period 199512 and subsequent. 994 - Adjusts the Secondary Schedule H EIN for tax period 199512 and subsequent. 996 - Adjusts the Secondary Schedule H Wages Subject to Futa for tax period 199512 and subsequent. 997 -Adjusts 998 -Adjusts sequent. the Primary Schedule H Futa Tax for tax period 199512 and subsequent. the Primary Schedule H Wages Subject to Futa for tax period 199512 and sub-
999 - (1-1-1975) Adjust Secondary account to Primary account.

C.
Form 1041 301 - No longer valid use 362 302 - No longer valid use 356, 357 or 363 303 - No longer valid use 346,347, 350, 360 304 - No longer valid use 352 or 361 305 - No longer valid use 348 or 353 307 - No longer valid use 324 or 354 310 - No longer valid use 355, 369 or 377
Valid Credit Reference Numbers 311 - Overpaid Windfall Profit Tax Credit (Form 6249) 312 - No longer valid use 359,375 or 376 318 - Qualified Diesel Vehicle Credit (Repealed August 20, 1996 IRC 6427(q)). 322* - Local telephone service, toll telephone service and teletypewriter exchange service 323'
- Compressed natural gas (IRS No. 101)

gasoline (IRS No. 14) (other than CRN 354)
324 -Aviation
325 - Environmental Tax-period beginning 113111987 and subsequent (RC 59A) 326* - Transportation of persons by air 327*329*Use of international air travel facilities Transportation by water 328* - Transportation of property by air 340* - Gas guzzler 341* - Sport fishing equipemnt 342*Electric outboard motors and sonar devices 344* - BOWS 345* - Ozone-depleting chemicals (floor stocks) (IRS No. 20) 346 - Kerosene (IRS No. 35) (other trhan CRNs 347 and 348) 349* - ODC tax on imported products (IRS No. 19) 350 - Nontaxable use of undyed diesel fuel in certain intercity and local buses 351* -Alcohol 352 353 sold as but not used as fuel
- Nontaxable use of LPG in certain intercity and local buses
- Nontaxable use of undyed diesel fuel in trains 354 - Nontaxable use of aviation gasoline in commesrcial aviation (other than foreign trade) 355 - Nontaxable use of aviation fuel (other than gasoline) in commercial aviation (other
than foreign trade) 356 357
- Use of gasoline for 10% gasohol blending
- Use of gasoline for 7.7% gasohol blending 358* - Gasoline for 10% gasohol 359 - 10% gasohol 360 - Diesel fuel (other than CRNs 350 and 353) 361 - LPG (other than CRN 352) 362 - Gasoline 363 - Use of gasoline for 5.7% gasohol blending 364* - Inland waterways fuel use 365 - Form 2290
366*367 Highway-type tires
- Form I -C I 368 - Form 730

369 371' 373' 374'
- Aviation fuel (other than gasoline) (other than CRNs 355 and 377) - Dyed diesel fuel used in trains
- Gasoline for 7.7% gasohol
370* - Arrow components (IRS No. 102)
- Gasoline for 5.7% gasohol
Valid Credit Reference Numbers 375
- 7.7% gasohol 376 - 5.7% gasohol 377 - Aviation fuel (other than gasoline) for use in commercial aviation (other than foreign
trade) (other than CRN 355) 378* 379* 380* 381* 382* 384* 385* 392*
- Dyed diesel fuel used in certain intercity or local buses - Other fuels - Foreign insurance (IRS No. 30) - Obligations not in registered from (IRS No. 31) - Coal - underground mined (IRS No. 36) (per ton)
trailer, and semitrailer chassis and bodies, and tractors (IRS No. 33)
383* -Truck,
- Coal - underground mined (IRS No. 37) (% of sales price) - Coal - surface mined (per ton)
386* - surface mined (% of sales price)
- Passenger vehicles - Vaccines 398* - Ozone-depleting chemicals 766 - Substantiated payment credits 767 - Debits substantiated credits
397* 806 -Withholding Tax 807 - Withholding Tax (decrease) 883 - FNS (Fuel from a Nonconventional Source) 884 - Alcohol Fuel Tax Credit (Form 6478) 886 - Taxable Income
D.
Form 990,990PF 689 - EO Closing Agreement Penalty Assessment
Note: * after the number denotes the CRN is ONLY valid for MFT 03.

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--. . -
17
NMF Abstract Codes
Reference IRM 3.17.46 Assign number by type of tax as for original processing. Doc. Description Code Manual Corn. Abstract Gen. Codes Abstract Codes
Withholding & FICA (True Tax Class 1) Credit Adjustments, 8288 Sub. Pay Docs. 941 Pre-ADP, 942 Pre-ADP, 943 Pre-ADP 8288 NMF TDA Payments, 8288 8804 8813 8805 941 Pre-ADP 941 - NMI 001 001
8288 - U.S. Withholding Tax Return for Disposition by Foreign Per- 208 sons of U.S. Real Estate Property Interest (with remit) 8288 non-remit 942 Pre-ADP 942 943 Pre-ADP 943 1042and4277 8288 Misc. Rev. NMF WFTIFICA 8288 FTD NMF WFTlFlCA 8288 100% Penalty F2749 Dep. Fund App. NMF WFTlFlCA 8288 Dishonored Checks 8288 Individual Income (True Tax Class 2) 1040 Pre-ADP, 1040, 1040NMI Credit Adjustments Sub. Pay. Docs., 1040 Pre-ADP, 1041 Pre-ADP NMF TDA Payments 1041 $50,000 (+M2), Pre-ADP. 1041 Audit Deficiency Adv. Pay, NMF Indiv. 004 005 004 005 004 005 004 005 005 004 001 208 001 208 00 1 00 1 00 1 001 208 001 208 001 208
Adv. Pay., NMF WFTlFlCA
"
Doc. Description Code
Manual Corn. Abstract Gen. Codes Abstract Codes
1040-N R Misc. Rev. NMF Indiv. Dep. Fund App., NMF Indiv. Dishonored Checks 8697 1041A 1065 IRC 7803(c)
Corporation (True Tax Class 3)
1120, 1120M 1120s Credit Adjustments, 1066 Sub., Pay., 1120-Pre-ADP, 1120-S Pre-ADP, 990-C, 990-T,
lo66 28 NMF TDA Payments
1066 69 60 62 1120 DISC Penalty 1066-U.S. Real Estate Mortgage Investment Conduit Income Tax Return Adv. Pay., NMF Corp., lo66 66 67 74 1120-F Non-Effectively Connected lncome 1120-F Effectively Connected lncome Misc. Rev., NMF Corp 1066 75 FTD NMF Corp., 1066 76 Dep. Fund Applied, NMF Corp., lo66 86
87
2438 Dishonored Checks.
47 92 93
66
Audit Deficiency 990-C 900-T 1042s 1120-IC-015 1120-Pre-ADP Excise (True Tax Class 4)
I -C I
Note: * Multiple Abstract Numbers apply based on original assessment document.
20
730 8612 - Return of Excise Tax on Undistributed of Real Estate Investment Trusts 8612 - Return of Excise Tax on Undistributed Income of Regulated lnvestment Companies - 8613 Tobacco Materials - Viol. Cigarette papers Cigarette tubes Cigar prepayments Cigarette prepayments Stamp Sales 3780; 3780-A 11-C 2290 4638 990-PF 4720A
- Self Dealing
- Undis. Income
- Excess Holding - Investments which Jeopardize
- Taxable Expenditures
Political Expenditures Disqualifying Lobbying Expenditures 990-BL 6069
35 35 26 26 26 12 13 25 25 37 37 37 37 37 37 37 37 30
5330 with remit: 5330 non-remit: 5110.32; 5110.35 5110.60; 5110.39 Penalties-Seizures I1 -B 730 5120.7; 5120.37; 5600.5 51 30.7; 5600.5 2137; 5210.11; 5210.7, 5600.5: Cigars, large up to $20 per thousand Cigars, large more than $20 per thousand Cigars, small Floor Stock Tax-Cigarettes Cigarettes, large Cigarettes, small Tobacco Manufacturing Form 720 Gasoline for use in noncommercial aviation Gas & Diesel (198703-198712)Floor stock 15 1-1-88 repealed lmported Petroleum products superfund tax lmported chemical substances Oil Spill - lmported Repealed 7-1-93
lmported products containing ODCs Ozone Chemicals Floor stock on ABS 19 Annually Oil Spill - Domestic Repealed 7-1-93 Telephone service Transportation of persons by air Use of international air facilities Transportation of property by air Cruise Ship Passenger Tax Policies issued by foreign insurers Registration - Required Obligations Pistols-Revolvers Truck, bus, and chassis and bodies Other auto chassis, etc.,Repealed Kerosene (199809) Underground coal mined @ .50/1.10 per ton
8 - 169
i'
Underground coal mined @ 2 4 4.4% limitation per ton price 1% Surface coal mined @ , 0 1 per ton 5 1 .I0
1% Surface coal mined @ 2 4 4.4% limitation per ton price

Gas Guzzler Fishing rods, etc. and Artificial lures, etc. Electric Outboard Motors, Fish finding sonar Bows and arrows Firearms (olt Pistols & Revolvers) Repealed Parts or accessories for trucks, etc. Repealed Shells and cartridges - Repealed Windfall Profit Repealed 8-23-1 988 Alcohol sold as but not used as fuel Windfall Profit - Annual filer repealed 8-23-1988 Petroleum-Domestic Superfund Tax Chemicals Hazardous Waste Repealed 9-30-1985 WPT withheld from producer repealed 1-1-1 984 Tires Floor Stock on abs 66 Gas Sold for Gasohol Production at least 10% alcohol Gasohol contains at least 10% alcohol Diesel Fuel Special motor fuels Gasoline Lubricating Oil Repealed 1-6-1 983 Fuel (inland waterways) Gasoline Floor Stock on abs 62 Tires Gasohol Floor Stock ob abs 75 & 76 Tread rubber - repealed 1-1 -1 984 Aviation fuel Noncommercial, other than gasoline Diesel Railroad Use Floor Stock on abs 7 1 Dyed Diesel Fuel used in Trains Gas to make Gasohol Floor Stock on Abs 73 & 74 Gas sold for Gasohol Production 7.7/9.9% alcohol Gas sold for Gasohol Production 5.717.6%alcohol alcohol Gasohol containing 7.7/9.9% Gasohol containing 5.7/7.6% alcohol Aviation Fuel Floor Stock on Abs 69 Dyed Diesel Fuel Buses Intercity or local Other Alcohol Fuel methanol & ethanol
037 038 039 040 041 042 044 046 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 064 065 066 067 068 069 070 071 072 073 074 075 076 077 078 079
Manual Corn. Abstract Gen. Abstract Codes

Codes
Unidentified DPT Vaccine (Pertusia bacterialantigens) until 3rd quarter 199709 DPT Vaccine (diphtherialtetanus toxoid) until 3rd quarter 199709 MMR Vaccine (Measles, Mumps, rubella) until 3rd quarter 199709 Polio Vaccine (Polio Virus) until 3rd quarter 199709 Diesel Floor Stock on Abs 60 Other Alcohol Fuels Aviation Fuel Floor Stock on Abs 69 Diesel Fuel Floor Stock on Abs 60 1-1-1994 Taxing Point changed Vaccines Floor Stock on Abs 81,82, 83, and 84 Luxury tax on Airplanes Repealed 8-10-1993 Luxury tax on Boats Repealed 8-10-1993 Luxury tax on cars Luxury tax on Furs Repealed 8-10-1993 Luxury tax on Jewelry Repealed 8-10-1 993 Aviation Fuel others begin 199703 Aviation Gasoline 199703 Vaccines - Floor Stock - 199712 ODC manufactured or imported on 1-1-1993 Reserved for AIMS input only Compressed Natural Gas (CNG) Arrow Component parts (19971203) Kerosene Floor Stock (only 199809 - 199812) 926 Minimum Standards Failure to meet minimum funding, Part I (Revision Prior to May, 1993), Part X (May, 1993 Revision) Excess Contribution Part II (Revision Prior to May, 1993). Part Ill (May, 164 1993 Revision) Prohibited Transaction Part Ill (Revision Prior to May, 1993), Part Vll (May, 1993 Revision) Tax on Nondeductible Employer Contributions to Qualified Plans Part VII (Revision Prior to May, 1993), Part ll, (May, 1993 Revision) Disqualified Benefits Part IV (Revision Prior to May, 1993), Part IV (May, 1993 Revision) Excess Fringe Benefits Part V (Revision Prior to May, 1993), Part XI (May, 1993 Revision) 159 161 200 201
Certain ESOP Distributions Part VI (Revision Prior to May, 1993), Part 202 V (May, 1993 Revision) Excess Contributions Part Vlll (Revision Prior to May, 1993), Part Xll (May, 1993 Revision) 205
Doc. Code
Description
Manual Corn. Abstract Gen. Codes Abstract Codes 203
Prohibited Allocation Part IX (Revision Prior to May, 1993), Part VI (May, 1993 Revision)
Reversion of Plan Assets Part X (Revision Prior to May, 1993), Part Xlll 204 (May, 1993 Revision) IRC 4978A Tax on Plans or Cooperatives Disposing of Employer Secu- 209 rities to which IRC 2067 Applied, Part VI (Revision Prior to May, 1993), Part V (May,' 1993 Revision) Tax on Prohibited Transaction (4975(b)(2) Tax on Failures to Meet Minimum Funding (4971(b)) Failure to Pay Liquidity Shortfall (4971(f)(l) Failure to Pay Liquidity Shortfall (4971(f)(2) Tax on Medical Savings Accounts (MSA) Contributions 27/28 IR Sec. 6684 - Chapter 42 penalties 6685 - 990-AR penalties 507(c) - Tax on termination of PF status EP Penalties: IR Sec. 6652(d)(I) - Failure to file annual registration 6652(d)(2) - Failure to file notification of change 6652(e) - Failure to file return of statement 6652(1) - Failure to furnish individual statement 6692 - Failure to file Actuarial Report 6693 - Failure to provide reports of IRA accounts Forms 5600.1, 5600.6 - AT&F Add'l Assmts 60 Forms 5734 - TIN penalties Adv. Pay., NMF Excise
E.
True Tax Class 5 (Estate & Gift)
224 225 226 227 233 156 157 158 165 166 167 &----168 169
172 190
27/28 Frivolous Returns IRC 6702
05 62 84 85 47 24 74 76 87 09 85
706NA Assessed Advance Pymt 706A 706B Audit Deficiency Credit Adjustments Misc. Revenue Deposit Fund Applied Dishonored Checks 709 Schedule R-I 706(GS)D *
27/28 Subsequent Payments
19
Manual Corn. Abstract Gen. Codes Abstract Codes 218 220 220 144
59 85 85
F.
706(GS)T 706QDT with Remit 706QDT no Remit True Tax Class 7 (RRT) CT-1Pre-ADP Assessed Advance Pymt Audit Deficiency Credit Adjustments Misc. Revenue Dishonored Checks CT-2 Pre-ADP, CT-2
True Tax Class 8
01 62 47 24 74 87 02
G
* * *
27128 Subsequent Payments
145 I46
40 62 47 24 74 76 87
940 Pre-ADP, 940 Assessed Advance Pymt Audit Deficiency Credit Adjustments
27128 Subsequent Payments Misc. Revenue Deposit Fund Applied Dishonored Checks 6694(a) - Negligence 6694(b) - Willful Understatement 6695(f) - Negotiation of TP's Check Failure to: 6695(a) - Furnish Copy to TP 6695(b) - Sign Return 6695(c) - Provide TIN 6695(d) - Retain Copy of List 6695(e)1 - File Info Return 6695(e)2 - Include All Items 55 65 Child Support TIN Penalties Form 990 - Additional Penalty Form 990AR - Additional Penalty 55 55 55 55 6684 - Chapter 42 Pen 6685 - 990AR Penalty 507(c) - Termination of PF Status EP Penalties
* * *
55147 RPP Penalties - IRC Sec: 173 174 181 175 I76 177 178 179 I80 170 172 155 157 I56 157 158 622 622 626 624 624 624 624 624 624
.-
--
,+
8 - 173
Manual Corn. Abstract Gen. Codes Abstract Codes I65 166 I67 168 I69 171 620
Failure to: 6652(d)(1) - File Annual Registration Statement 6652(d)(2) - File Notification of change 6652(e) File Statement Required by Sec 6947 or 6058 6690 - Furnish Individual Statement 6692 - File Actuarial Report 6693 - Provide Reports IRS 551511 Civil Penalties 47 8.65 6652(a)(1), (2), (3), & (b) 6676(a)28604 6676(b) 6676(b) (additional assessment) 6679 6682 (W-4 Penalty) 6705 6707 6708 551511 TEFRA Penalties - IRC Sec: 47 6700 - Abusive Tax Shelter 6701 - Aiding & Abetting 6702 - Frivolous Return Multiple Abstract Numbers apply based on original assessment document. 188 189 190 628 630 666 139 192 192 192 194 195 200 201 202 602 603 613 616 632 634 636 600
& 65

--.
-
- --
. -." ,
--
18
Underreporfer Process Codes
Reference IRM 4.19.3 (1)

Tax Year 1998
Underreporter Process Codes and Consistency Checks UIR Case Selected 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 Criminal Investigation Reserved AUR Resewed Resewed AUR Employee Cases Reserved Reserved Establish IDRS control base - CP-2000 Interest Pending Referral Field Audit (1000) Office Audit (2000) Campus Exam (5000) Campus Exam (do not establish AIMS) Desert StormlNatural Disaster Closures Survey Excess Inventory National Office Identified Program Problems KlTA and HSTG Cases Reserved Adj (TC 29X with ref # 8061807) for withholdlexcess SST discrepancies only Discrepancy accounted for Balance duelrefund below tolerance Reserved Bad Payer Data Closed to Criminal Investigation Open TC 420 or TC 30X Case Closed - Computer Issue not pursued Other closure Return cannot be secured CP-2501 BrokerIReal Estate (Establish IDRS control base) Reserved Resewed Reserved CP-2000 not mailed after a CP-2501 (PC57)
Pre Notice TransferlReferral
Pre Notice Closures
CP-2501 Noticeltransferlreferrallclosure - (AX = amended notice)
Case closed to field audit (1000) (Acknowledgment IetterIAIMS) Case closed to office audit (2000)(Acknowledgement IetterIAIMS) Case closed to Campus Exam (5000)(Acknowledgernent IetterIAIMS) Case closed to Campus Exam (no AIMS) (Acknowledgment IetterIAIMS) Over $1 0,000 (source code 14) (org code 5000)(Acknowledgment IetterIAIMS) Over $1 0,000 (source code 14) (org code 5000) (Acknowledgment IetterIAIMS) Case closed to office audit (source code 14) (org code 2000) Case closed to office audit (source code 14) (org code 2000) (no acknowledgment letter1 AIMS) Post CP-2501 Disagreed (Campus Exam) (no acknowledgment IetterIAIMS) Post CP-2501 Disagreed (Field Audit) (no acknowledgment IetterIAIMS) Post CP-2501 Disagreed (Office Audit) (no acknowledgment letterlno AIMS) Case closed to CI (no AIMS) (no acknowledgment letter) No change - Broker (Closure letter) Reserved Reserved Reserved Case closed - Complex issue not pursued (closure letter) No change (no closure letter) Amended return closes case (no closure letter) Notice CP 2501 mailed CP-2000 Noticeltransferlreferrallclosure (AX = amended notice) CP-2000 (establish IDRS control base) Reserved CP-2000 after CP-2501 Notice CP-2000 not mailed (PC55) Recomputation (update control base) AmendedIRecomp not mailed (PC 59 and amended PCs 55,57 and 59) Reserved Case closed to field audit (1000)~Acknowledgment IetterIAIMS) Case closed to office audit (2000) (Acknowledgment IetterIAIMS) Case closed to Campus Exam (5000)(Acknowledgment IetterIAIMS) Case closed to CI (no acknowledgment IetterIAIMS) Disagreed - Campus Exam (no acknowledgment letter) Fully agreed - (no closure letter) Partially agreed - (no closure letter) Reserved No change to original tax liability - (closure letterlturns off backup WIH) No change to original tax liability - (no closure letterlturns off backup WIH) Reserved Case Closed - Complex Issue not pursued (closure letterlturns off backup WIH) Other closure - (closure letterlturns off backup WIH)
# #
(..-
Statutory Notice/transfer/referral/closure 75 Stat Notice - update IDRS control base
Any line marked with # is for official use only _. . P I
76 77
Reserved Stat Notice - STN9O (computation change) - (not generated via STN9O - input manually) Stat Notice rescinded Stat Notice not mailed Transfer to Appeals (no acknowledgment IetterlAIMS) Recomp not mailed after STAT (PC 95) Case closed to field audit (1OOO)(Acknowledgment IetterIAIMS) Case closed to office audit (2000)(Acknowledgment IetterlAIMS) Case closed to Campus Exam (5000)(Acknowledgment IetterlAIMS) Case closed to Campus Exam (Acknowledgment IetterIAIMS) Disagreed - Campus Exam (no acknowledgment IetterIAIMS) Fully agreed (no Closure letter) Partially agreed (no Closure letter) Reserved
90 91 92 93 94 95 96 97 98 99
Assessed by default No change to original tax liability - (closure letter) No change - (no closure letter) Case closed - Complex Issue not pursued (closure letter) Default assessments based on revision(s) to statutory notice Stat Recomputation Notice Other Closure (no closure letter) Response received - correspondence sent additional information Reserved Reserved
Miscellaneous
Note: Unless otherwise stated PCs 35-46, 62-65, 81-86 will generate a case on AIMS and an acknowledgment letter. Unless otherwise stated, PCs 47-53, 6&74, 87-93 will generate a closure letter.
(2)
Tax Year 1999
UIR Case Selected 01 02 03 04 05 06 07 08 09 10 11 Criminal Investigation Reserved AUR Reserved Reserved UR Employee Cases Reserved Reserved Establish IDRS control base - CP-2000 interest pending Reserved Field audit (1000)
Pre Notice TransferlReferral
(-
12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
Office audit (2000) Campus (5000) Campus (do not establish AIMS) Desert StormINatural Disaster closures Survey excess inventory
N. 0. identified program problems
KlTA and HSTG Cases Reserved Adjustment (TC 29X with reference # TC 8061807) for withholdinglexcess SST discrepancies only Discrepancy accounted for Balance duelrefund below tolerance Reserved Bad Payer data Closed to criminal investigation Open TC 420 or TC 30X Case closed-computer issue not pursued Other closure Return cannot be secured CP 2501 brokerlreal estate (establish IDRS control base) CP 2501 substantial understatement penalty (establish IDRS control base)) CP 2501 HUR (establish IDRS control base) CP 2501 combinationlmortgage interest (establish IDRS control base) CP-2000 not mailed after a CP 2501 (PC 57) Case closed to field audit (1000) (acknowledgment IetterIAIMS) Case closed to office audit (2000) (acknowledgment IetterIAIMS) Case closed to Campus Exam (5000) (acknowledgment IetterIAIMS) Case closed to Campus Exam (acknowledgment letterlno AIMS) Over $10,000 (Source Code 14 Organization Code 5000) (acknowledgment IetterIAMIS) # Over $10,000 (Source Code 14) (Organization Code 5000) (no acknowledgment letter1 # AIMS) Case closed to office audit (Source Code 14) (Organization Code 2000) (acknowledgment IetterIAIMS) Case closed to office audit (Source Code 14) (Organization Code 2000) (no acknowledgment IetterIAIMS) Post CP 2501 disagreed (Campus Exam) (no acknowledgment IetterIAIMS) Post CP 2501 Disagreed (Field Audit) (no acknowledgment IetterIAIMS) Post CP 2501 disagreed (Office Audit) (Source Code 86) (no acknowledgment IetterIAIMS) Case closed to Criminal Investigation (no acknowledgment letterlno AIMS) No change - broker (closure letter) No change - allocated tips (closure letter) No change - HUR (closure letter) No Change - combination (closure letter)
Pre Notices Closures
CP-2501 Noticeltransferlreferrallclosure-(AX=amended notice)
51 52 53 54
Case closed - complex issue not pursued (closure letter) No Change (no closure letter) Amended return closes case (no closure letter) Reserved CP 2000 (establish IDRS control base) Reserved CP 2000 after CP 2501 Notice CP 2000 not mailed (allow PC 55) Recomputation (update control base) AmendedlRecomp not mailed (PC 59 and amended PCs 55, 57 and 59) Reserved in AUR only Case closed to field audit (1000) (acknowledgment IetterIAIMS) Case closed to office audit (2000) (acknowledgment IetterIAIMS) Case closed to Campus Exam (5000) (acknowledgment IetterIAIMS) Case closed to Criminal Investigation (no acknowledgment IetterIAIMS) Disagreed - Campus Exam (no acknowledgment letter) Fully agreed (no closure letter) Partially agreed (no closure letter) Reserved No change to original tax liability (closure letterlturns off backup WIH indicator) No change to original tax liability (T.E. must issue a closurelacknowledge letter when a case is closed or transferred) Reserved Case Closed - complex issue not pursued (closure letterlturns off backup WIH) Other closure (closure letterlturns off backup WIH)
CP 2000 Noticeltransferlreferrallclosure (AX = amended notice)
Statutory NoticelTransferlReferrallClosure
Stat Notice - update IDRS Control base Reserved Stat Notice - STN9O (computation change) (not generated via STN9O - input manually) Stat Notice rescinded (allow PC 55-74 to follow) Stat notice not mailed (allow PC 55-74 to follow) Transfer to Appeals (no acknowledgment IetterIAIMS) Recomp not mailed after Stat (PC 95) Case closed to field audit (1000) (acknowledgment IetterIAIMS) Case closed to office audit (2000) (acknowledgment IetterIAIMS) Case closed to Campus Exam (5000) (acknowledgment IetterIAIMS) Case closed to Campus Exam (acknowledgment letterlno AIMS) Disagreed - Campus Exam (no acknowledgment IetterIAIMS) Fully agreed (no closure letter) Partially agreed (no closure letter) Reserved Assessed by default No change to original tax liability (closure letter)
92 93 94 95 96 97 98 99
No change (no closure letter) Case closed - complex issue not pursued (closure letter) Default assessments based on revision(s) to statutory notice Stat Recomputation Notice Reserved Response Received (Correspondence sent additional information) Reserved Reserved
Miscellaneous
Underreporter Process Codes
(3)
Tax Year 2000
UIR Case Selected 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Criminal Investigation Reserved AU R Reserved Reserved AUR Employee Cases Reserved Reserved Establish IDRS control base - CP-2000 Interest Pending Reserved Field Audit (1000) Office Audit (2000) Campus Exam (5000) Campus Exam (do not establish AIMS) Desert StormlNatural Disaster Closures Survey Excess Inventory N.O. Identified program problems KlTA and HSTG Cases Reserved Adjustment (TC 29X with reference TC 8061807) for withholdinglexcess SSTlRRTAl MEDT discrepancies only Discrepancy accounted for Balance duelrefund below tolerance Reserved Bad Payer Data Closed to Criminal Investigation Open TC 420 or TC 30X Case Closed - Complex Issue not pursued Other closure
Pre Notice TransferlReferral 6-30-94
Pre Notice Closures
c.
25
; ;
28

.
29
Return cannot be secured CP-2501 BrokerlReal Estate (Establish IDRS control base) N.O. directed studies only N.O. directed studies only N.O. directed studies only CP-2000 not mailed after a CP-2501 (PC 57) Case closed to Field Audit ( I OOO)(acknowledgment IetterIAIMS) Case closed to Office Audit (2000)(acknowledgment IetterIAIMS) Case closed to Campus Exam (5000)(acknowledgment IetterlAIMS) Case closed to Campus Exam (acknowledgment letterlno AIMS) Over $10,000 (source code 14 )(org code 5000) (acknowledgment IetterIAMIS) Over $10,000 (source code 14)(org code 5000) (no acknowledgment IetterIAIMS) Case closed to Office Audit (source code 14)(org code 2000) (acknowledgment letter1 AIMS) Case closed to Office Audit (source code 14) (org code 2000)(no acknowledgment letter1 AIMS) Post CP-2501 Disagreed (Campus Exam)(no acknowledgment IetterIAlMS) Post CP-2501 Disagreed (Field Audit)(no acknowledgment IetterIAIMS) Post CP-2501 Disagreed (Office Audit) (no acknowledgment IetterIAIMS) Case closed to Criminal lnvestigation (no acknowledgment letterlno AIMS) No change - Broker (closure letter) No change - substantial understatement penalty (closure letter) No change - HUR (closure letter) No change - Combinationlreal estate (closure letter) Case closed - Complex Issue not pursued (closure letter) No Change (no closure letter) Amended return closed case (no closure letter) Notice CP-2501 not mailed
CP-2501 Noticeltransferlreferrallclosure-(AX=amended notice)
# #
CP-2000 Noticeltransferlreferrallclosure (AX = amended notice) 55 56 57 58 59 60 61 62 63 64 65 66 67 68 CP-2000 (establish IDRS control base) Reserved CP-2000 after CP-2501 Notice CP-2000 not mailed (PC 55) Recomputation (update control base) AmendedIRecomp not mailed (PC 59 and amended PCs 55, 57, and 59) Reserved Case closed to Field Audit (1000)(acknowledgment IetterIAIMS) Case closed to Office Audit (2000)(acknowledgment IetterIAIMS) Case closed to Campus Exam (5000)(acknowledgment IetterIAIMS) Case closed to Criminal Investigation (no acknowledgment IetterIAIMS) Disagreed - Campus Exam (no acknowledgment letter) Fully agreed (no closure letter) Partially agreed (no closure letter)

-
-.
69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99
Reserved No change to original tax liability (closure letter) No change to original tax liability (no closure letter) T.E. must issue a closure/acknowledge letter when a case is closed or transferred. Reserved Case closed - Complex issue not pursued (closure letterlturns off backup WIH) Other closure (closure letterlturns off backup WIH) Stat Notice - Update IDRS Control Base Reserved Stat Notice - STN9O (computation change)(not generated via STN9O - input manually) Stat Notice rescinded (allow PC 55-74 to follow) Stat Notice not mailed (allow PC 55-74 to follow) Transfer to Appeals (no acknowledgment IetterIAIMS) Recomp not mailed after Stat (PC 95) Case closed to Field Audit (1000)(acknowledgment IetterIAIMS) Case closed to Office Audit (2000)(acknowledgment IetterIAIMS) Case closed to Campus Exam (5000) (acknowledgment IetterIAIMS) Case closed to Campus Exam (acknowledgment letterlno AIMS) Disagreed - Campus Exam (no acknowledgment IetterIAIMS) Fully agreed (no closure letter) Partially agreed (no closure letter) Reserved Assessed by default No change to original tax liability (closure letter) No change (no closure letter) Case closed - Complex Issue not pursued (closure letterlturns off backup WIH) Default assessments based on revision(s) to statutory notice Stat Recomputation Notice Reserved Response received - correspondence sent additional information Reserved Reserved
Statutory Noticeltransferlreferrailclosure
Miscellaneous

-.
.--.
- ---- -
-.
19
No Merge Reason Codes
Complete transcripts of both the "from" and "to" accounts are generated when accounts will not merge. The following merge fail conditions pertain to tax modules on BMF and the entire account of IMF.
REASON CODES
IMF
21 01 05 07
BMF
01 02 03 04
Transcript NOMRG-400 NOMRG-VEST NOMRG-DUP NOMRG-930
Description 40 Hold on in either module with an equal tax period. Vestigial Record for which there is a tax module or Vestigial record with an equal tax period in the other account. Duplicate Return (both Tax Mods in a merging pair contain a TC 150) or more than 25 Tax Mods involved in merge. Both modules for the same tax periods have unreversed TC930's with Form 3520 indicator or both modules contain unreversed TC 424's. Both accounts contain modules (for the same tax period) with unreversed TC 520's (except cc 81, 83 and 85-88). Both accounts have a module for the same tax period containing a TC150 and multiple TC6lOs (one of which is RPS) or S coded TC150 in 1 module and the RPS TC610 that does not match the DLN of the TC150 in the other. Both TINS contain same MFT/TXPD and CAF indicator is present in the "From Account". Both TINS have the same MFTITXPD which when consolidated would exceed 20,900 bytes. Both accounts contain modules (with the same tax period) in TDA/TDl status and the Location Codes (Primary or Secondary) do not agree.
09 11
06 07
NOMRG-520 NOMRG-RPS
08 92 03 09 10
NOMRG-CAF NOMRG-CONS NOMRG-TDA
30 31 32 33
IMF - CP 37 BMF Name Control Mismatched
- CP 201
CP 200 NOMRG-91X Inactive Either TIN contains an unreversed TC 910/9141918 or both TINS contain different Agent ID'S. Filing Requirement Code Mismatch Incompatible conditions present per UPC 429; Unreversed TC 090 or 1120s on one TIN and other TIN does not have 1120 FRC = to 00 or 02; one TIN has 1120 FRC of 14 and the other has 1120 FRC other than 00, 01, or 14; Unreversed TC 060 on F-1120 FRC = 15 and the other TIN has 1120 FRC other than 0 or 15. NOM RG-XSSN NOMRG-91X Significant scrambled SSN indicator and MFR = 8 in either account. Unreversed TC 914 posted in only one Tax mod of a merging pair or TC 9141916 in matching Tax Mods but the FLC's of their DLNs do not match. Debit ModuleTTC576 (Unreversed TC 570 in one module and unreversed TC 576 in the other of a merging pair).
NOMRG-576

- . . . - .
...
-.
REASON CODES
IMF
BMF
Transcript NOMRG-AB11
Description MFT 03 TXPDs for 8806, 8903 and 9003 will not merge if a TC 150 with a significant Abstract 11 transfer amount or an unreversed TC 766 with a Doc. Code other than 47, 51, or 54 is posted on either TIN. Form 8752 TXPD which contains a TC 150 with a significant transfer amount or an unreversed TC 766 with a unique DLN. Both accounts with modules for the same tax period contain a combination of an unreversed TC 930 (without Form 3520 indicator) and TC424. TC930 module should not have a TC150.
11
NOMRG-TAXI
Both accounts contain TAXllBUS in matching tax period modules and the merge of both there modules will cause more than 52 TC766 Doc Cod 54, blocking series 490499 in the resulting module. Both accounts have Civil Penalty (CP) Name lines but the Name Controls mismatch. MFT 55 Tax Mods both contain TC 608 - or resulting merged Tax Module will exceed the maximum allowed Module size. ATS - both accounts have unreversed TC 810s for the same tax period
NOMRG-CPNL
22 23 24 25
NOMRG-SS NOMRG-STAT NOMRG-GEN NOMRG-AF
Both accounts have subsection codes that are not equal. Statuses are incompatable. Accounts have unequal GEN numbers. One account has Affiliation Code 6 or 8 and the other has Affiliation Code 7 or 9. TC 918 in both Entities TC 916 in only one Tax Mod (of a merging pair) or matching tax modules do not contain matching TC916s (DO code in both DLN's do not match) TC 060 in both Entities, but they are not identical
I
.

.
--
20
EP Merge Fail Reason Codes
Definition: Describes the reason for the failure of an accountlplan merge request. A transcript is generated by MF processing (designated as "NOMRG-" or "DOC64"). This transcript is sent to the Campus for resolution. KDOs may be asked to assist, especially if the merge request was initiated by EP personnel in a KDO or Associate DO. Definer Code "En- EIN Change: Entity (Sponsor) Merge, TCs 001 and 002 Definer Code "L" - Plan Number Change: Plan Merge, TCs 001 and 002
Note: Further information about the above TCs as well as other account1plan merge TCs (003, 005,006,011 and 446) can be found in Document 6209. Section 8.
Values 00 01 02 03 06 07 08 14
42
Meanings
No Merge-Fail (Merge successful) NOMRG-NC = Name Control Mismatch NOMRG-011 = Memo freeze already on or duplicate merge attempt NOMRG-INA = Inactive Account NOMRG-141 = TC 141 Freeze NOMRG-EXC = Accounts too large to merge NOMRG-DRT = Duplicate tax modules attempting to merge and each has an unreversed TC 150 (original return) or TC977 (amended return) NOMRG-420 = Duplicate tax modules and both have an unreversed TC420 NOMRG-LOC = Each account has a delinquent tax module and each entity has a TDI Location Code and those codes are not equal or only one has a TDI Location Code the code is not equal to the other's Primary Location Code or neither has a TDI Location Code and the Primary Location Codes are not equal. NOMRG-846 = Tax module with the same MFT, plan number and plan year ending both have a TC960 input by the same Campus. NOMRG-848 = Tax module with the same MFT, plan number and plan year ending both have a TC960 input by different Campuss.DOC64-846 = NOMRG-DPL = Duplicate plans and both have an unreversed TC121 or 123. NOMRG-AIM = Duplicate tax modules, one with unreversed TC424 which posted in a cycle equal to or later than an unreversed TC420 in the other module. NOMRG-DA = Duplicate tax modules and both have an unreversed TC424. NOMRG-AMD = Duplicate Tax Modules and one has an unreversed TC977 that posted after a TC420 or TC424 in the other module. DOC64-DPL = Duplicate plans and each plan has an unreversed TC121 or TC123.
Attempted Entity (Sponsor) Merge (CC BNCHG, TC 011, DLN contains Doc. Code 63)
46 48 50
70
71 74
Attempted Plan Merge (CC EPLAN, TCO11, DLN contains Doc. Code 64) 20
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Values 23 24 28
Meanings DOC64-INA = Inactive plan. DOC64-420 = Duplicate tax modules and both have an unreversed TC420. DOC64-DRT = Duplicate tax modules and both have an unreversed TC150 (original return) or TC977 (amended return). DOC64-AIM = Duplicate tax modules and one has a TC424 which posted in a cycle equal to or later than an unreversed TC420 in the other module. DOC64-DA = Duplicate tax modules and both have an unreversed TC424. DOC64-011 = Merge already taking place on this plan. DOC64-AMD = Duplicate tax modules and one has an unreversed TC977 which posted afler a TC420 or TC424 in the other module. DOC64-EXC = Accounts too large to merge. DOC64-846 = Tax module with the same MFT, plan number and plan year ending both have a TC960 input by the same Campus. DOC64-848 x Tax module with the same MFT, plan number and plan year ending both have a TC960 input by different Campuss.
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Action Code
00 1 002 003 010 011 012 013 014 015 016 017 018 019 030 031 032 033 034 035 036 037 038 039 040 041 042 043 045 046 047 050 05 1 052 053 054 055 056
TC 971 Action Codes

Meanings TC 150 posted to incorrect TINItax period Amendedlduplicate return posted to wrong TINItax period Re-input return from wrong TINItax period Amended returnlclaim forwarded to adjustments. Refund Check Inquiry (generated by EOD) Amended returnlclaim forwarded to Collection Amended returnlclaim forwarded to Examination Amended returnlclaim forwarded to Statute Control Amended returnlclairn forwarded to Underreporter Amended returnlclaim forwarded to Philadelphia For cross-reference, indicating that a return has posted to another TINIMFTnXPD CongressionalIPRP indicator (IMF-1993) (BMF-1994) TC 154 posted erroneously (EPMF) Refund reversals Full Bankruptcy Discharge Fully Accepted OIC Partially Bankruptcy Abatement Partial OIC Abatement A manual "trigger" to start FTP at 1% IRS Offset Bypass Refund Record of Cross Reference TIN or Address Early intervention generated from Inventory Delivery System Used for the CSED Backup recovery BMF. Change deposit requirement to "1" BMF. Change deposit requirement to "2" BMF. Sets entity depositor status code Pending Installment Agreement Causes IMF generation of TC 400 FTD Alert Indicator Taxpayer Has Filed Form 8842 Update the BOD Code Turn on Federal EmployeeIRetiree Indicator Generated by QRP runs. Causes returns to resequence one cycle. Generated by QRP and cases direct deposit to flip to paper Contracting Out Duplicate Notice to Spouse Indicator Turn off EIC Recertification Indicator
004-009 Reserved
020-029 Reserved for use with BMF
048-049 Reserved
Action
Code
Meanings
Workpapers can be found in related case (Exam) Denotes generation of CP40A Denotes generation of CP40B Generated to denote Federal Payment Levy Program Module systemically or manually blocked from FPLP. Module manually blocked from SITLP, AKPFD. Generated when match or levy is made with FMS. DLN indicates federal payment agency source. See IRM Exhibit 5.11.7-8 and IRM 5.19.9.3.2.3 Installment Agreement. FTP at 114% 3305 Date used for interest computations Innocent Spouse Form 8857 Identification Return receipt signed Note: If the Due Process was delivered in person, ACs 69 and 66 are input the same date. If the Due Process Notice was left at the Taxpayer's home or business instead of being mailed, ACs 69 & 67 are input the same date. Due Process Notice was refused or unclaimed Due Process Notice was returned undeliverable Due Process Notice was issued BMF - activates transaction consolidation routine DMF-Injured Spouse Claims Inspected return (used by Examination) Employees under the SS-8 program Subcontractors under the SS-8 program 3rd Party Contact Modular Refund Freeze MFT 02 AC 76 Reversal MFT 02 FMS Forgery FMS-Denied Settlement Competent Authority Claims Created annually to update the Control DLN (generates CP 276) New Installment Agreement User Fee Paid Reinstatement of Installment Agreement User Fee Paid Financial Agent for Chicago Bank - EFTPS Enrollment Code value 1 Financial Agent for Nations Bank - EFTPS Enrollment Code value 2 Generated to mark account for disaster processing. Generated to mark account for additional disaster processing. BMF CAWR Erroneous abatement reversals Carryback Return 100% Penalty Case. Contains the XREF TIN. Reversal of AC 93. American Samoa Underreporter use Reversal of AC 97 (IMF only) MFT 55 only
Action Code
Meanings
XREF 100% Penalty Inf. Contains the XREF BMF EIN(IMF only) MFT 55 only Reversal of AC 99. Taxpayer Assistance Order Bankruptcy. Will cause MFT 31 creation. OIC. Will cause MFT 31 creation. Exam Tax Court. Will cause MFT 31 creation. Appeals Tax Court. Will cause MFT 31 creation. Approved Innocent Spouse. Will cause MFT 31 creation. Exam AgreedlUnagreed Cases. Taxpayer Assistance Order. Used to link duplicate Tax Court assessments. Used by Innocent Spouse to generate TC 604. Set Self Only value of the EIC Recertification Indicator. Generated to XREF TIN when posting TC 971 AC 57. Out of Installment status. Generated by master file when generating a CP 91 or CP 298 Used for IMF Recoveries. Resolution Trust Company (RTC) Federal Insurance Company (FDIC) Both RTC and FDIC Manual Move to Tax Receivables Manual Move to Compliance Manual Move to write-off Reserved for financial classification purposes Reserved for financial classification purposes Miscellaneous (Memo module) Reserved for financial classification purposes Reserved for financial classification. Y2K Problem ldentified - Penalty Granted Y2K Penalty ldentified - Penalty Relief Not Granted Maximum Failure To Pay Penalty Acessed Used to reflect the date of a deleted notice. Amended return sent back to originator. Used to mark the account for PDT. Used to mark the Caution setting Used to reflect the date of Levy. Used to reflect the date of seizure. Used to indicate that a timely request for collection due process has been received. Used to indicate that a CDP issue was resolved by ACS or Field Collection, and the CDP request was withdrawn. Used to reverse AC 275. Used to indicate that Appeals has completed their investigation and issued a determination letter. Used to reverse AC 275.

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Action Code
Meanings
278 279 280
Used to indicate receipt of an equivalent collection due process hearing. Used to indicate that a request for an equivalent hearing was resolved by ACS or Field Collection. Used to indicate that Appeals has completed their review of the equivalent hearing investigation and issued a determination letter. Carries Aggregate Amount and Determination Date. Approved waiver request by large partnership not to file Form 1065 electronically Denied waiver request by large partnership not to file electronically Lender Return - Mortage Credit Certificates (Form 8329 Filed) Issuers Return - Mortage Credit Certificates (Form 8330 Filed) Certification of Residential Rental Project (Form 8703 Filed) Mortgage Election Credit Certificates Document filed Notice of Defeasance filed Personal Benefit Contracts (Form 8870) Electronic Form 8871 Filed (Initial PAC Form) Paper Form 8871 filed (Initial PAC Form) Electronic Form 8872 Filed (Periodic PAC Form) Paper Form 8872 filed (Periodic PAC Form) RElT Subsidiary Election Section 942(a)(1) Election Extraterritiorial Income Exclusion in lieu of Election Section 943(e)(1) Domestication Election Ad Hoc recovery use for BMF Programmers Reserved for use by the Collection function Reserved for IMF Reserved for BMF Used for SlTLP Alaska Permanent Fund Dividend - (AKPFD) Levy Program. Third Party Contact notification made by Exam. Third Party Contact notification made by Collection. Third Party Contact notification made by CAWR. Third Party Contact notification made by FUTA.
301-309 Reasons for FTD 'Intended Payment Date' 310 320
Any Iine marked with # is for official use only

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Action
Code
Meanings
Third Party Contact notification made by AUR. Third Party Contact notification made by TEIGE.
614 61 5
61 0-629 Reserved for Third Party Contact Processing. 800-849 Reserved for CADE. 800 Turn off the CADE Memo Indicator.
Note: All action codes are expanded to three digits for 112000 If code is 093 or 094, the MFT must be 01, 03,09, 11, 12, 16 or 55 and the XREF-MFT must be 55 (IMF). If code is 096 or 097, the MFT must be 55, the XREF-MFT must be 01, 03, 09, 11 or 12. (BMF) If code is 040 or 041, the MFT must be 01, 09, 11 or 16 If code is 047, the MFT must be 02,06,33, 34 or 44 If code is 076 or 077, the MFT must be 02 If code is 072, the MFT may not be 55 If code is 098 or 099, the MFT may not be 13,29 or 55. TC 971 Action Codes 01-03 does not reverse TC 1501976, does not release freezes, and does not suppress notice issuance. See 102.4 IDRS Input for further input instructions.
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Master File, IDRS Location Codes

(1) Small BusinesslSelf-Employed
SB Area Office
Universal Location Code
State
ME, VT, NH, MA, RI, CT NY PA, NJ DE, MD, VA, NC, SC
Campus
Brookhaven Brookhaven Philadelphia Philadelphia Memphis Cincinnati Cincinnati Memphis
FL
MI, OH, KY, WV WI, IL, IN AR. LA, MS, TN, AL, GA
ND, MN, SD, NE, IA, KS, MO Cincinnati OK. TX Memphis
MT. WY, CO, NM, AZ, UT, NV Ogden WA, OR, ID, HI, AK CA CA DC CA Ogden Ogden Ogden Philadelphia Ogden

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(2)
Wage & Investments Universal Location Code State Campus
W&l Area Office
01, 02, 03, 04, 05, 06, 11, 13, 14, ME, VT, NH, MA, RI, CT, NY Andover 16 22, 23, 25, 51, 52, 54, 56, 57 58, 59, 62,63, 64, 65, 71, 72 PA, NJ, DE, MD, DC, VA, NC, Atlanta SC AR, LA, MS, TN, AL, GA, FL Austin Kansas City
31, 34, 35, 36, 37, 38, 39, 55, 61 MI, OH, KY, WV, WI, IL, IN
4 1 , 4 2 , 4 3 , 4 5 , 4 6 , 4 7 , 4 8 , 7 3 , 7 4 ,ND, MN, SD, NE, IA, KS, MO, Austin 75,76 OK, TX
81, 82, 83, 84, 85, 86, 87, 88, 91, MT. WY, CO, NM, AZ, UT, NV, Fresno 92, 93, 99 WA, OR, ID, HI, AK Fresno
(3)
Tax ExemptIGovernment Entities
TElGE Area Universal Location Code Office
98 (State Code not = AA, AE, AP) 98 (State Code = AA, AE or AP)
(4)
Large & Mid-Size Business- The Area Office is 50; all Universal Location Codes and states; Ogden Campus (Examination only)

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Section 9.
General
Notices and Notice Codes
Computer generated notices and letters of inquiry are mailed to taxpayers in connection with tax returns for BMF, IMF, and IRAF. Computer paragraph (CP) numbers (3-digit number for BMF AND IRAF, 2-digit number for IMF) are located in the upper right corner of the notices and letters. The following pages which list CP numbers in ascending sequence should serve as a convenient source of reference to assist you in answering questions about ADP notices and letters.
IMF Notices
A CAF indicator is printed on IMF taxpayer notices when this indicator is posted to a taxpayer's account. The Campus has instructions for preparing photocopies of these notices for mailing to the taxpayer's agent. The following computer notices are sent to taxpayers in connection with IMF returns, or are used internally. CP No. Explanation
lssued in early January 1995lMarch 1996 to remind a taxpayer that the secondlthird installment payment is due April 15, 1995lApril 15, 1996. For the deferred additional taxes for 1993. Obra '93 *(Obsolete 1/1/1997) lssued to inform the taxpayer when all or a portion of the ES penalty has been waived (199212-199311). lssued to inform taxpayer they may be eligible for a lower capital gains tax rate. lssued to inform taxpayer that the portion of ES penalty attributable to wages was waived (1871 2-198811). lssued to inform the taxpayer that they may be eligible for the Global On-line Electronic Filing Program lssued to inform taxpayer with qualifying child(ren) of potential EIC. lssued as a first notice to inform a taxpayer that there was an error in computation of his/ # her individual income tax return and there is an overpayment of $1 . O or more. Also O informs the taxpayer of the amount of credits actually applied to hidher next taxable period, if the taxpayer requested amount and the credited amount differ by $1 . O or O # more. (Combines CP 12 and CP 45) 11/12 13 lssued as a first notice to inform a taxpayer that there was an error in computation on his/ her individual income tax return and: CP I I-Balance CP 13-Even Due (Over $5.00) CP 12-Overpayment of $1 .OO or more Balance
CP No.
Explanation issued as a first notice to inform a taxpayer that there was an error in computation on his1 her individual income tax return and which was the result of EIC being disallowed due to SSNITIN issues and: CP 11A-Balance Due (Over $5.00) CP 12A-Overpayment of $1 .OO or more CP 13A-Even Balance ( C P I I A , 12A and 13A are set instead of CP11, 12 and 13, respectively, if at least one of the math errors present is for a taxpayer notice code in the "700 series") lssued as a first notice to inform a taxpayer of a balance due when there is no math error. lssued to inform the taxpayer that a Civil Penalty has been assessed. lssued for MFT 55 to inform taxpayer of tax periods (up to 25) upon which Trust Fund Recovery penalty is based. lssued as a first notice to inform the taxpayer that: 1) There was an error in computation on hislher Individual Income Tax Return, and, 2) There is an overpayment of $1 or more, and, 3) Part of that overpayment was used to offset another Individual Tax Liability. lssued to inform a taxpayer of a refund caused by the release of an excess estimated tax credit freeze. lssued to advise the taxpayer that a portion of hislher refund is being withheld due to an unallowable item on the return. lssued to inform a taxpayer that there was one or more unallowable item(s) on hislher return and that there is a balance due. lssued to inform a taxpayer that there was one or more unallowable item(s) on hislher return and there is an overpayment of $1 .OO or more. (Follow up to CP 18) These are all Examination and DP Tax Adjustment notices resulting in a balance due of less than $5.00, an overpayment, even settlement condition, and those resulting in a balance due of $5.00 or more when the account was in TDA status prior to the adjustment. These are all Examination and DP Tax Adjustments resulting in a balance due of $5 or more when the account was not in TDA status prior to the adjustment or when the account is going to TDA status in the current cycle. lssued to inform a taxpayer that the estimated tax credits claimed on hislher return do not agree with the credits posted to the IMF and there is a difference. CP 23-Balance CP 25-Balance due of $5 or more of $1 or more due or overpayment of less than $5 or overpayment of $1 or more. CP 24-Overpayment
Hold on overpayment - Revenue Protection strategy. lssued to inform low income taxpayer of potential EIC. lssued to a taxpayer to request information pertaining to the original return filed when an amended return is received and there is no record of the original on master file. lssued to inform the taxpayer that part or all of hislher overpayment has been applied to an ES Penalty. lssued to inform the taxpayer that we have recomputed ES Tax Penalty and part or all of prepaid ES penalty is refunding. lssued to inform the taxpayer that hislher refund check was returned as undelivered, and requests the taxpayer to supply IRS with hislher correct address.

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Explanation
lssued to inform the taxpayer that a new refund check was issued. The previous refund has not been cashed within one year of date issued. Error Delay Notice-Issued to inform the taxpayer that there has been a delay in hislher refund. No math error. lssued when a prompt assessment (Doc code 51) posts to a module with TC 150 already posted. lssued each time a return, or a 290 transaction with a DLN block number between 200 and 299 (Form 1040X) posts to a module with a return with transaction code 150, 976 or 977 already posted. Duplicate Filing ConditionISFR This notice is generated whenever TC 150, doc code 05, 07, 09, or 11, posts with blocking 920-929 indicating that Form 8379, Injured Spouse Claim and Allocation, was filed. Original return and claim are sent to IMF Adjustments Branch for processing. This notice is generated whenever a Form 2363 is input to the IMF to change a social security number or name control (or by a generated resequencing as a result of SSN revalidation) but the account fails to properly resequence because the resequence transaction matches another account on SSN but fails to match on any name control. The account attempting to resequence is restored to its original location on IMF. Campus Notice issued for the DATCIASTA project. lssued to inform the taxpayer that an overpayment from a secondary SSN account has been applied to hislher balance due. lssued to notify the Campus that an unresolved manual refund freeze has been present on the master file for more than 7 cycles. lssued to inform the taxpayer that an overpayment from hislher account has been used to offset a balance due in a secondary SSN account. This notice is issued to notify the Campus of the account controlling name line in order that a name change to the tax year prior to the latest year on file may be input correctly and cause the account to properly resequence. To notify the S.C. that an IMF overpayment is available for application to a non-IMF outstanding liability. It is also used (rarely) to notify the Campus of an available overpayment for use in a pending Offer-in-Compromise case. lssued when there is a refundable credit of $10 or more in a tax module and a 130 transaction (account frozen from refunding pending application of overpayment) is present in the entity module. lssued to inform a taxpayer of the amount of credits actually applied to hislher next taxable period, if the taxpayers requested amount and the credited amount differ by $1 .OO or more. lssued to inform a taxpayer that an additional amount has been credited to their next year's estimated tax. lssued to notify the Campus that a refund is due on an "L" or " W coded income tax return, and there is no second name for that return on the master file. Used on or before 12/11/1999 to notify the taxpayer that an overpayment was applied to a past due child support or Federal agency debt. The name, address, and phone number of the agency to contact were also provided. Note: Beginning 1/27/1999. FMS will issue offset notices for refunds offset through TOP. These notices correspond with the posting of a TC 898 on the master file. Name andlor address change. lssued to notify a taxpayer that an IMF overpayment has been applied to an unpaid IMF liability or liabilities.
CP No.
Explanation lssued to notify a taxpayer of the IRS computation of tax and account balance on a noncomputed Form 1040EZ, 1040 and 1040A. CP 51A - Balance Due (Over $5.00) CP 51B - Overpayment of $1 . O or more O CP 51C - Even Balance lssued to inform a taxpayer that the self-employment earnings claimed on hislher return have been reduced by $100 or more, or whenever earnings are reduced below $400 regardless of the amount of the reduction. lssued to notify taxpayer that an electronic fund transfer is not honored lssued when a return or declaration in either full or abbreviated entity format posts to the invalid segment of the IMF. lssued to inform the Campus that a transaction for a Form 5344 adjustment posts (DC47) with a DLN in a 790-799 or 900-999 blocking series to cause association of the original return with an adjustment made utilizing a taxpayers retained copy of a return. Also generated on Forms 1040X in blocking series 900-909 (TC294/295), 960-969 (TC290), 980-989 (TC290) and MFT55 block 530-539 (TC290). Does not generate on civil penalty modules for blocking series 530-539, 960-969 and 980-989 if prior control DLN is 59X. For additional blocking series information refer to Chapter 4. lssued to remind the taxpayer that their invalid number is still present. lssued to notify the taxpayer that they have defaulted on a direct debit installment agreement due to insufficient funds. lssued to request information concerning spouse's SSN. This notice is generated whenever the spouse's SSN is missing and the FS Code is 2,6, or 7. lssued to advise taxpayer of a credit reversal adjustment to the account. (IMF) lssued when posting the credit portion of doc code 34 containing a Correspondence Received Date. Notice of Tentative Carryback Allowance. lssued to remind the taxpayer of a balance of tax due. Notice is generated for ( I ) modules in status 23 with a module balance of $25.00 or more and (2) module in status 22 with an unreversed TC 530 with closing code 09 and module balance of $25.00 or more. lssued annually to remind IMF taxpayers of a balance due on a module that has been in Currently Not Collectible status for at least 65 cycles with closing code 12 or 24-32, 39. The tolerance is $50.00. Generated annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addresses and ACS telephone numbers. The tolerance is $25.00. An annual notice that is generated for any tax module in status 26 for 1 year or more if the balance due is $25 or greater. lssued to all recipients of CP71 who have not full-paid their accounts. TP will use this notice to request an installment. lssued to inform taxpayers that their refund for ElTC is being held while a decision is being made as to whether their return will be examined. Also is used to review Form 8862 on a recertification case. lssued to inform taxpayers that their refund for ElTC is being held while a decision is being made as to whether their return will be examined. Usually used when the prior year return has already been examined or is in the process of being examined. Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing (Used for the Alaska Permanent Fund Dlvidend (AKPFD) Levy Program).
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CP No.
Explanation Reminder Notice (Used for the Alaska Permanent Fund Dlvidend (AKPFD) Levy Program). lssued to inform taxpayers of their obligation to re-certify for ElTC with a Form 8862 on the next return in which they claim EITC. lssued to inform taxpayer that they are banned from claiming the ElTC for two years, and must re-certify to claim the ElTC in the first year after the ban has been lifted. lssued to solicit the taxpayer's agreement to the proposed reassessment of the abated tax due to a math error. lssued when revenue receipt is input to a module restricted from generating interest or FTP.
88 90 91
Refund held due to non receipt of previous year return with reason to believe taxes will be owed. Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing Final Notice Before Levy on Social Security Benefits
92A, 92B Notice of Levy on Your State Tax Refund. Notice of Your Right to a Hearing. & 92C 93 Notice is generated when a module contains a duplicate filing condition and an unreversed TC 420 or TC 576. Used to journalize the amount of a transfer out and to prepare the transfer document. Generated whenever a TC 400 posts to a tax module. 97 98 53 1 538 539 540 54 1 542 543 544 545 546 Campus notice issued when TC 841 posts to a module when TC971 AC 11. Generated to notify the Campus that the return (TC 150) has posted to a module in which such notification was previously requested. Backup Withholding Alert. Backup Withholding Notification Balance Due. Final Backup Withholding Notification Balance Due. Backup Withholding Notification Return Delinquencies. Final Backup Withholding Notification Return Delinquencies. Notice to Payee Re: Stop Backup Withholding. Notice to Payer to Start Backup Withholding. Notice to Payee to Stop Backup Withholding. Notice to Payer to Stop Backup Withholding. Special Backup Withholding Listing
e-
CP Notices 538-545 have Spanish translations in the 6xx Series
3
No. 2000 2005 2006 2501
IRP Notices
Explanation Issued to taxpayer to request verification for unreported income, payments, or credits. Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability and closing their account (Underreporter issue). Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability. Initial contact notice to resolve discrepancy between Income, Credits andlor deductions claimed on return and those reported by payers on information returns.
BMF Notices
The following computer generated notices are sent to taxpayers in connection with BMF returns.
CP No.
Explanation Math error on Form 940 or 940EZ resulting in a net balance due. Math error on Form 941, 942, 943, or 945 resulting in a net balance due. Math error on Form CT-1 resulting in a net balance due. Math error on Form 720 resulting in a net balance due. Math error on Form I I C , 706, 709, 2290 or 730 resulting in a net balance due. Math error on Form 990PF, 5227 or 4720 resulting in a net balance due. Math error on Form 1042 resulting in a net balance due. An FTD coupon received that was incomplete. Explaining that the return was delayed in processing because of the Employer Identification Number or name shown on the return. Math error on Form 940 or 940EZ resulting in a net overpayment. Math error on Form 941, 942 or 943 resulting in a net overpayment. Math error on Form CT-1 resulting in a net overpayment. Math error on Form 720 resulting in a net overpayment. Math error on Form I I C , 706, 709, 2290 or 730 resulting in a net overpayment. Math error on Form 990-PF, 5227 or 4720 resulting in a net overpayment. Math error on Form 1042 resulting in a net overpayment. Math error on Form 940 or 940EZ with the net result a balance due of under $5.00. Math error on Form 941, 942 or 943 with the net result a balance due of under $5.00. Math error on Form CT-1 with the net result a zero or less than a $1 . O balance O Math error on Form CT-1 with the net result a balance due of under $5.00. Math error on Form 720 with the net result a zero less than a $1 .OO balance. Math error on Form 720 with the net result a balance due under $5.00. # # # # # #
101 102 103 104 105 106 107
Math error on Form I l - C , 706, 709, 2290 or 730 with the net result a zero or less than a $1 .OO balance. # 125A 126 Math error on Form I l - C , 706, 709, 2290 or 730 with the net result a balance due under $5.00. Math error on Form 990-PF, 5227 or 4720 with the net result a zero or less than a $1 . O balance. O #
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CP No.
Explanation
126, 127 127A I28 130 131
Math error on Form 990-PF, 5227 or 4720 with the net result a balance due under $5.00. Math error on Form 1042 with the net result a zero or less than a $1 .OO balance. Math error on Form 1042 with the net result a balance due under $5.00. Notification of the remaining balance due on a tax period after an offset-in. Notification of possible exemption from Alternative Minimum Tax Math error on Form 1120 series, 1041, 990-C or 990-T with the net result a zero or less # than a $1 .OO balance. Math error on Form 1120 series, 1041, 990-C or 990-T with the net result a balance due # under $5.00. Math error on Form 1120 series, 1041, 990-C or 990-T resulting in a balance due. Math error on Form 1120 series, 1041, 990-C or 990-T resulting in a net overpayment. Notification to AC International-Collection that a new foreign address has posted to the entity with a tax period in delinquent status because the taxpayer was out of the country. Annual Notification of FTD Deposit Requirements (941) Annual Notification of FTD Requirements (943) Annual Notification of FTD Requirements (CT-1) Annual notification of FTD Deposit Requirements (Form 945) Notification that the overpayment on the return was offset against another tax period with a balance due. Notification that Form 941, 942 or 940 may no longer be required because, four consecutive 941 or 942 tax periods were received with "no liability". Issued to organizations that are not required to file (Form 990 FRC or 2) because their gross receipts are $25,000 or less and a return (TC 150) or TC 59X has not posted for three years. However, taxpayers may now have gross receipts in excess of $25,000 or more and have not filed Form 990 for the last three years. Issued to an organization that has a filing requirement of 990-1 and has not filed a return for three consecutive years. The organization does not meet the criteria for a Taxpayer Delinquency Investigation (TDI). Notification of the credit elect amount applied to next year's tax return. Math error on Form 2290 that resulted in the installment payment with the return being less than the correct percentage due. Without the math error the installment payment would have been correct. Notification that an additional overpayment amount was applied to next years tax return. The original return overpayment was not enough to cover the credit elect amount. Generated on or before 1/11/1999 to notify the taxpayer than an overpayment was applied to a Federal agency debt. Beginning 1/27/1999, FMS will issue offset notices for refunds offset through TOP. These notices correspond with the posting of a TC898 on the masterfile. Notification to Campus files that the return/case is to be refiled under the new control DLN. Notification that the Form 2290 installment agreement has defaulted and the total unpaid balance is due. Annual notification to remind the taxpayer of a balance due on prior tax periods. (1) Modules in status 23 with a module balance of $25.00 or more and (2) module in status 22 with an unreversed TC 530 with closing code 09 and module balance of $25.00 or more.
CP No.
Explanation Notification of the tax, penalty and interest due for a tax return without a math error. Notification that an additional penalty has been assessed for missing information or late filing on Form 1065. Annual notification to remind the taxpayer of a balance due of Tax, Penalty and Interest on a module that has been in currently not collectible status for at least 65 cycles with closing code 12 or 24-32. The tolerance is $50.00. Notification to Appellate of a posting Tentative Carryback adjustment. Notification that a check for Federal Tax DepositsIEstimated Taxes has been dishonored. This requests the repayment of the check plus the bad check penalty. Notification that there are insufficient funds available for payment. Issued to notify the taxpayer of a proposed increase in tax to Form 940 based on State certification of credit information which differs from the taxpayer's return. Issued to notify the taxpayer of a proposed decrease in tax to Form 940 based on State certification of credit information which differs from the taxpayer's return. Notification that the return filed is missing and requesting that a copy be furnished. Notification to the Campus that a duplicate return tried to post from a TC 370 (doc. code 51) Generated annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addresses and ACS telephone numbers. The tolerance i $25.00.
6-
Notification to follow-up on an entity that was established as exempt from Social ~ecurhtf Taxes. Notification of Estimated Tax Penalty due on Form 1120 series, 1041, 990-C, 990-T and 990-PF. Request for missing explanation for "exempt Remuneration" on Form 940 or 940EZ Schedule B. Request to substantiate the credits shown on Form 941, 942 or 943. Request to substantiate the credits shown on Form CT-1. Notification that a Final Form 941, 945 or 943 has been received. Request to furnish Form 1120PH, schedule 4255,4626,4797, 8611 or 8656 that was missing from the return filed. The return filed is Form 1120 series, 1041, 990-C or 990-T. Request to furnish Form 1118, 1116, 5735, 5884,6478,6765,8007,3800,8586,8609 or 8801 that was missing from the return filed. The return filed is Form 1120 series, 1041, 990-C or 990-T. Request to furnish Form 3468 that was missing from the return filed. The return filed is Form 1120 series, 1041, 990-C or 990-T. Request to furnish missing abstract numbers on the Form 720 filed. Request to substantiate the credits shown on the Form 720 filed. Notification to the Campus that a TC 690 (Designated Payment of Penalty) posted assessment of the penalty is posted. Notification to the Campus of a potential manual interest or penalty adjustment. Reminder to the taxpayer of balance due Notification to Collection that a credit is available on a taxpayer's account for applying to a non-master file balance due. Part 2 of the notice can be used for mailing to the taxpayer. Notification that an amended return was received but an original return was not received. Notification to SC Accounting to update the installment billing clerks file

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Explanation Notification to SC that an account with an Employment Code G has filed a Form 941 or 943 with Social Security Wages. Or an account with an Employment Code W, F or T filed a Form 940. Notification to SC Adjustments that a duplicate or amended return posted to a tax module with an original return posted. Notification to SC Accounting that an account is not complying with FTD requirements or a dishonored FTD transaction after the return posted. A letter to the taxpayer may be issued. Notification to SC Adjustments that an unresolved manual refund freeze has been on for seven weeks. Periodic notification to SC Collection that a taxpayer is not using FTD coupons. Generated to notify the Campus that the return (TC 150) has posted to a module where a TC 930 was previously posted, andlor an unreversed TC 590 (CC7)/591/597 has posted. Notification to SC Entity Control that a taxpayer is no longer under the Magnetic tape reporting system. Notification to SC Entity Control that a consolidation of two ElNs filed because one account was inactive. Notification to SC Entity Control that a consolidation of two ElNs failed because the name controls did not match. Notification to SC Entity Control that a consolidation of two ElNs failed because the filing requirements were not compatible. Notification that a return is required to be filed for the FTD payment that was received. Notification that the TIN used on Form 8109 was in error. Notification to Collection that two ElNs were consolidated and there were tax periods in TDA status. Notification of impending FTD penalty assessment to be made without schedule of liabilities. Notification to SC Adjustment of a -P freeze for review. 2101220 Notification of Adjustment to tax return. 211 215 225 23 1 Notification of FTD Penalty. Notification of a Civil Penalty assessment. Notification of a missing payment found and applied. Notification to SC Accounting that an undelivered refund check has posted for this account. Notification to SC Examination that taxpayer has protested an assessed math error amount. The account has been adjusted and referred to Examination. Notification to SC Adjustments of a potential ES Penalty on an account. Notification to taxpayer of Reason For Issuance of Replacement Refund Check. Issued to inform taxpayer no penalty has been charged for late FTD's (First time liable for return) SC Transcript Notice will generate to 0 . 0 . Exam Division, 637 Coordinator. Notice of Levy on Your State Tax Refund. Notice of Your Right to a Hearing. Notification to the Campus that Special Tax Stamp(s) should be manually issued. Issued as a Special Tax Stamp and receipt to taxpayers for full payment of special taxes on Forms 11, Special Tax Returns.
2301240 Notification that an adjustment has been made under CAWR Reconciliation Program.
9 - 10
CP No.
Explanation Receipt of payment for Special Taxes (Special Tax Stamp). Employment Tax Problem-We Need Information-It May Change Your Tax. First notice issued to taxpayer under the Combined Annual Wage Reporting (CAWR) program to advise of a wage discrepancy (potential overpayment or underpayment). Generated as the result of Status Code 26 posting to the module. Request For Forms W-2 Not Filed With Social Security Administration. lssued to taxpayer proposing an Intentional Disregard Penalty for non-compliance. Reserved for CAWR Reserved for CAWR Notification that a credit was reversed creating a balance due. lssued to notify the taxpayer of acceptance of taxpayer petition to become an S-Corporation. lssued to notify the taxpayer of revocation of taxpayer status as an S-Corporation. lssued to notify taxpayer of denial of taxpayer petition to become and S-Corporation. lssued to notify taxpayer of termination of taxpayer status as an S-Corporation. lssued to notify taxpayer of forwarding their Form 2553 to National Office. lssued to notify taxpayer of excess credits in a tax module in which no math error return posted and a request for resolution of the condition. lssued to notify taxpayer of excess credits in a tax module in which a math error returned posted and a request for resolution of the condition. Notification to SC Adjustments or Examination that TC 29X or 30X with a hold code 2, 4, 7 or 9 posted and module is in debit balance and a subsequent TC 29X or 30X without a hold code 2, 4, 7 or 9 has not posted. Requesting the cross reference Social Security Number for the Form 720 filed with Abstract Number 52. lssued to inform the Campus that follow up action should be performed before the ASED or CSED expires. Notification to SC Examination that a duplicate return posted to a tax period under AIMS control. Notification to SC Adjustments of a potential 15% FTD penalty on an account. Notification to SC Collection that a significant increase in the assessed module balance has occurred in module with a TC 530 posted. Notification to SC Accounting that an account has been transferred out. Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing Final Notice Before Levy on Social Security Benefits
245 251
253 254 255 260 261 262 264 265 266 267 268 270
280
2 84
293 294 295 296 297 298
5
CP No. 212 213 580 58 1 582 583 584
EPMF Notices
Explanation Notification of EIN assigned in error Notification of Proposed Penalty for Latellncornplete Return Notice of EIN assigned to sponsor from Form SS-4 to Tele-TIN Notice of EIN assigned to sponsor from a 5500 series return Notice of EIN assigned to the administrator from Form SS-4 or Tele-TIN Notice of EIN assigned to a trust Notice of EIN assigned to the administrator from a 5500 series return
The following CP notices are shown in the notice section on IDRS. (Ref. PRP 760, Section 4 and 45). They do not post to masterfile. CP No. QDI NMF Explanation Masterfile TDI Research Transcript NMF Liability Transcript.
IRA Notices
CP No. 314 319 320 329 Explanation Issued as a first notice to inform a taxpayer of a balance due where there is no math error. Issued to notify the Campus that previously posted credit has been reversed. (TC 642, 672,682, 722, or 792) Issued to notify Campus that manual computation of tax is required for this return. Notify Campus that an amended return has posted to a tax module having no original return posting. lssued to notify the Campus of an IRA module which has a debit balance that has not been satisfied. Generated when a second or subsequent return posts. Notify Campus that an unreversed manual refund freeze has existed for over 7 weeks. Notify Campus of a module which has a credit available for refund. Notify Campus that the name andlor address has been changed on an account that has a TC 740 freeze condition. To be used to journalize the amount of a transfer-out, and to prepare the transfer Document, F 514B.
3211322 lssued to notify Campus of AuditlDP Adjustment potential.
IDRS Notices and Forms (6xx Series-Spanish Notices)

Reference IRM 2.24.1, ADP Systems Code
Note: First notice is generated by Master File. Subsequent notices are generated by IDRS. (See section 11 exhibits for normal cycling of IDRS notices.) 6XX series notices are in Spanish.
Number 403 406 411 4 14 5011601 5031603 5041604 505 512 515/67 5 5181618 52 1/621 5221622 5231623 525 533 534 535 536 527 529 528 560A
Name or Description
I Notice-EPMF st I Notice-EOMF st
Return Delinquency Return Delinquency Return Delinquency
4th Notice-EPMF Return Delinquency 4th Notice-EOMF 1st Notice-Balance 3rd Notice-Balance Due 4th Notice-Balance TDA Levy Source Listing 1st Notice-Return 4th Notice-Return Delinquency Delinquency Due
Installment Agreement Reminder Notice Review Financial Condition Installment Agreement Default Notice DAlP Combat Status Verification Combat Suspension Term. Military Suspension Term. Collateral Suspension Term. Trust Fund Recovery Penalty Assessment Statute Notice Collection Statute about to Expire Satisfied Module with Lien File Notice ATlN Assignment Notice - W e assigned your adoptive child a temporary Adoption Taxpayer ldentification Number (ATIN) ATlN Extension Notice - We have granted your request for an Extension for your Adoption Taxpayer ldentification Number (ATIN) ATlN Assignment Notice -The Adoption Taxpayer ldentification Number (ATIN) assigned to your adoptive child will expire. ATlN Suspension Notice- We received your application for an Adoption Taxpayer Identification (ATIN) and require ATlN Suspension Notice - follow up ATlN Extension Suspension Notice ATlN Extension Suspension Notice - Follow up ATlN Rejection Notice CP 564 Notice to Taxpayer that undeliverable refund check reissued(F5511) ITIN Assignment Notice ITIN Suspension Notice ITIN Suspension Notice - Follow-up ITIN - Rejection Notice - Applicant has a SSN ITIN - Rejection Notice - Applicant has an lTlN ITIN - Rejection Notice - Applicant failed to respond to suspension notices

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Number 567D 567E 567F 567G 567H 5671 567J 567K 567L 567M 567N 567Y 569 570 57 1 572A 5728 587
Name o r Description ITIN - Rejection Notice - Applicant filed by an unauthorized Acceptance Agent ITIN - Rejection Notice - Applicant filed by a suspended Acceptance Agent ITIN - Rejection Notice - Applicant filed by a rejected Acceptance Agent ITIN - Rejection Notice - Duplicate application on file ITIN - Rejection Notice - Application ineligible for ITIN ITIN - Rejection Notice - Application with invalid US-NAME ITlN - Rejection Notice - Application missing US-NAME ITIN - Rejection Notice - Application for non-tax purpose ITIN - Rejection Notice - Application for deceased person ITIN - Rejection Notice - Walk-in office rejection ITIN - Rejection Notice - Supporting documentation expired ITIN - Merge Notice Penalty and Interest Explanation PTlN Rejection Notice PTlN Assignment Notice PTlN Suspension Notice PTlN Suspension Notice - Follow-up Notice of Check not accepted by bank
Master File Notices (Spanish)

Spanish Settlement Notices and Taxpayers Letters are issued to describe monetary transactions and request information on Form 1040PR, 941PR or 943PR tax module. These notices have been translated into Spanish from English. To find the English counterpart of a Spanish notices subtract 700 from the computer paragraph number. These notices are printed at Philadelphia Campus for Virgin Islands and Puerto Rico filers only.
CP No.
711 712 713 714 749 80 1 802
Explanation Balance Due on Form 1040PR Math Error Overpayment Form 1040PR Math Error Settlement on Form 1040PR Math Error No Math Error Balance Due 1040PR (IMFISP) Overpayment Adjustment, Offset (IMFISpanish) Math Error-Balance Math Error-Balance ish) Due of $5 or more on Form 940PR (BMFISpanish) Due of $5 or more on Form 941PR, 942PR, 943PR, (BMFlSpan-
7211722 AuditIDP Tax Adjustment (IMFISP)
Math Error-Overpayment of $1 or more on Form 940PR (BMFISpanish) Math Error-Overpayment of $1 or more on Form 941PR, 942PR, 943PR (BMFISpanish) Math Error-Settlement on Forms 940PR (BMFISpanish) Math Error-Settlement on Forms 941PR, 942PR (BMFISpanish) Overpayment Adjustment-Offset (BMFlSpanish)

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9 - 14
CP No.
Explanation No Math Error-First (BMFISpanish) Notice of Balance Due-Forms 940PR, 941PR, 942PR. 943PR
86 1 865 874 875 910 920 20 11 2015 3000
Penalty for Dishonored Check-Form
940PR, 941 PR or 943PR (BMFISpanish)
Unexplained Exempt Remuneration Listed on Form 940PR (BMFISpanish) Unexplained Adjustment on Forms 941PR, or 943PR (BMFISpanish) AuditIDP Tax Adjustment Notices (BMFISpanish) AuditlDP Tax Adjustment Notices (BMFISpanish) Payee TIN Perfection Notice ("Request for Verification of Name and Tax Identifying Number") Payer Correction Letter ("Correction of Information Returns") Request for Verification of Social Security Number on Form W-4
9
(1
Taxpayer Notice Codes

Math Error Notice Codes
Math Error Notice Codes are numerical codes entered on tax returns by Error Correction Tax Examiners and are input to the MF to identify specific error conditions. These codes generate error explanations which are computer printed on IMF Math Error Notices CP 10, 11, 12,13, I I A , 11B, I I C , 23, 24,25 and 83 and BMF Math Error Notices CP 101.102.10.3.104.105, 106. 107,111,112,113,114, . . . 115, 116, 117, 121, 122, 123, 124, 125, 126, 127, 131, 132, 133. The codes do not appear on the top of the notices. On IMF notices they appear at the bottom of the tear-off stub. (IRM 2.24.1) IMF Math Error Notice Codes These notice codes are for Forms 1040,1040A or 1040EZ as applicable.
IMF Input Computer Prints Code Based on information provided on Form(s) 6198 and 8582, we have adjusted your Schedule C. Based on information provided on Form(s) 6198 and 8582, we have adjusted your Schedule E. Based on information provided on Form(s) 6198 and 8582, we have adjusted your Schedule F. We adjusted your Schedule SE to reflect your true net earnings before multiplying the amount by ,9235. You may not claim more than that as a deduction on Schedule SE. Section 1402(A)(12) applies to Line 4A of Schedule SE and is not an election. Code Section 164(F) applies to Line 27 of Form 1040 and is not an election. Your entry for deduction for self-employment tax on page 1 of Form 1040 has been disallowed because you did not pay self-employment tax on Schedule SE. We have included the unreported tip income shown on Form 4137 as wages when figuring total income on page I of your retulrn.
IMF Input Computer Prints Code Your diduction for self-employment tax on page 1 of Form 1040 has been disallowed. This deduction may only be claimed for 1990 tax returns and later years. In order to claim qualified performing artists expenses as an adjustment to income, your adjusted gross income cannot be more than $16,000 before deducting these expenses. Therefore, your amount must be reported on line 20 of Schedule A. We have adjusted your return accordingly. You did not included your "jury pay" in your income, therefore we cannot adjust your return. For tax years 1990 and subsequent, postal employees are not allowed a deduction for reimbursed business expenses of Form 1040. Since this reimbursement was not included in the wages box of Form W-2, the expenses are not deductible. IRS notice 90-14 does not apply to these years. COLA adjustments should not exceed your deduction for state and local taxes on Line 5 of your Schedule A. Since your COLA adjustment exceeded your deduction for state and local taxes on Line 5 of your Schedule A, we deleted your COLA adjustment. If your Line 5 amount on Schedule A or your COLA adjustment is incorrect, file Form 1040X to correct your return. The result of your Form 4684 and/or 4797 overall gain or loss due to casualty or theft of business property should be reported on the front of Form 1040 on the line identified as "Other Gains or (Losses)". We have adjusted your return accordingly. Form 8615 cannot be used to computed tax liability since your form is for a tax year beginning before 1987. Due to a math error on your return, we are unable to accurately compute your Form 8615 tax (Tax for children under age 14 who have investment income of more than $1,400). We have computed your tax using the tax rate schedules instead of using Form 8615. The tax rate schedules reflect the minimum amount of tax assessed to you. You must file Form 1040X (Amended U.S. Individual Income Tax Return) to report your recomputed amount of Form 8615 tax. In order to recompute your Form 8615, you may need to obtain Publication 929 (Tax Rules for Children and Dependents) to complete the worksheets used to determine the entries on Form 8615. You can get Publication 929 by calling 1-800-829-3676. It appears you owe tax from Form 8615 (Tax for children under age 14 who have investment income of more than $1,400). We are unable to accurately compute your tax on Form 8615. We have computed your tax using the tax rate schedules instead of using Form 8615. The tax rate schedules reflect the minimum amount of tax assessed to you. You must file Form 1040X (Amended U.S. Individual Income Tax Return) to report your recomputed amount of Form 8615 tax. In order to recompute your Form 861 5, you may need to obtain Publication 929 (Tax Rules for Children and Dependents) to complete the worksheets used to determine the entries on Form 8615. You can get Publication 929 by calling 1-800-829-3676. We have computed your tax using the maximum rate of 39.6%. This amount is reflected in the balance dueloverpayment amount on your notice. You made an error figuring step 2 of Form 8615. It appears the entries you provided in the spaces to the left of Line(s) 9 and/or 10 of Form 8615 may be the reason for the math error. Please verify these amounts so that we can correctly adjust your return. You made an error figuring step 2 of Form 8615. It appears an entry should have been reported the left of Line 10 representing an amount from the Capital Gain Tax Worksheet. Please provide us with this amount so that we can correctly adjust your return.

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IMF Input Computer Prints Code We have disallowed your gambling losses claimed on your return since this must be claimed as an itemized deduction and you did not file a Schedule A. If you have other itemized deductions, you may file a Form 1040X to amend your return. We have allowed your gambling losses as an itemized deduction, since they exceeded your allowable standard deduction. If you have additional itemized deductions, you may file a Form 1040X to further reduce your tax. We have recomputed your tax liability on Form 1040 by deleting the additional taxes you paid for your child on Form 8814 (Parent's Election to Report Child's interest and Dividends). Since your child's interest and dividends are greater than $7,000, you cannot file Form 8814. We have adjusted your "other income" line on Form 1040. Also, if Schedule D was attached, we adjusted the Capital Gains reported on that schedule that were attributable to your child. You do not need to file an amended return, but your child must file his or her own return to report the income. You did not qualify for the tax computation using maximum Capital Gains rates from Part IV of Schedule D. We figured your tax using the tax table or tax rate schedule. Using the 28 percent rate for the Capital Gains Tax Worksheet reduces your tax. Due to a math error on your return, we are unable to accurately compute your Form 8615 tax (Tax for children under age 14 who have investment income of more than $1,400). We have computed your tax using the tax rate schedules instead of using Form 8615. The tax rate schedules reflect the minimum amount of tax assessed to you. You must file Form 1040X (Amended U S . Individual Income Tax Return) to report your recomputed amount of Form 8615 tax. In order to recompute your Form 8615, you may need to obtain Publication 929 (Tax Rules for Children and Dependents) to complete the worksheets used to determine the entries on Form 8615. You can get Publication 929 by calling 1-800-829-3676. You figured your alternative minimum tax incorrectly when Empowerment Zone Employment Credit was present. Since you did not include the name and/or social security number for the dependent for whom you claimed prior year child and dependent care credit, we did not allow the prior year credit you reported on Form 2441/Schedule J An error was made in figuring or transferring the excluded amount of qualified expenses when determining your allowable child care credit. We have adusted your return accordingly. We have detached your Form 8697 from your Form 1040 and routed it for separate processing. We have adjusted your tax on your From 1040 accordingly. If interest is to be fefuned to you, Form 8697 should be filed separately from your Form 1040. We are sorry to inform you that the above mentioned taxpayer is not eligible for exclusion of income tax under Section 692 of the Internal Revenue Code. This IRS is notified of all qualifying individuals and the taxpayer mentioned is not one of them. We have adjusted the tax accordingly. You incorrectly figured your Additional Child Tax Credit on Form 8812. We adjusted your credit accordingly. We have disallowed the credit you claimed as a "Write-in" on the "Total Payments" line. This credit is not applicable to this tax year. Blank notice (10 blank lines in explanation area) Based on information you reported, we refigured your tax using the filing status for a single person. Based on information you reported, we refigured your tax using the filing status for a married filing joint return.
IMF Input Computer Prints Code Based on information you reported, we refigured your tax using the filing status for married filing separate return. Based on information you reported, we refigured your tax using the filing status for head of household. Based on information you reported, we refigured your tax using the filing status for qualifying widow(er). We can't alow the exemption for your child. Form 8332 or 2120 was either incomplete or not attached or you didn't check the Pre-1985 Agreement Box on your return. You must have a dependent child to file as a qualifying widow(er). Therefore, we refigured your tax using the filing status for a single person. You didn't show the name of the person who qualifies you for head of household filing status. Therefore, we refigured your tax using the filing status for a single person. We can't allow the exemption for your spouse with the filing status you used. You can take the full exemption amount for a dependent who was born or died during the tax year. You incorrectly totalled the number of exemptions you claimed. You can't claim an exemption for yourself when you can be claimed as a dependent on another person's return. Welfare payments, workmen's compensation, etc., aren't taxable. Therefore, we took that amount off the income section of your return. You didn't include all the income shown on your Form(s) W-2, W-2G, or 1099 in the income section of your return. You andlor your spouse shouldn't be listed as dependents. We decreased the number of your exemptions accordingly. You figured your total taxable interest incorrectly or transferred the amount from your interest schedule to your return incorrectly. You can file a joint return for the year of your spouse's death. If you claim dependent children, you can use qualifying widow(er) filing status for the following two years. You must deduct any repayment of prior year social security benefits as an itemized deduction on Schedule A. You figured your total taxable dividend income incorrectly or transferred the amount from your dividend schedule to your return incorrectly. We adjusted your taxable Interest Income because we can't allow Excludable Savings Bond Interest on Sched. B when your filing status is Married Filing Separately. You transferred your net profit (or loss) from business incorrectly from Schedule C or C-EZ to the income section of your return. You figured your net profit (or loss) from business or profession on Schedule C or C-EZ incorrectly. You figured your short-term gains or losses on Schedule D incorrectly. YOUfigured your long-term gains or losses on Schedule D incorrectly. You figured your capital gains and losses on Schedule D incorrectly. You didn't include the amount of capital gain distributions from Schedule B on either your Schedule D or page 1 of your return. You didn't include the amount of capital gain distributions from Form 2439 on either Schedule D or on page 1 of your return.

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9 - 18
IMF Input Computer Prints Code
I28 129 130 131 132 133 134 135
You transferred your capital gain or loss incorrectly from Schedule D to the income section of your return. You transferred your capital gain or loss incorrectly from Form 4797 to the income section of your return. We disallowed your adjustment for your tax deferred savings plan. Your W-2 Wages already reflected this adjustment. You transferred your supplemental income (or loss) incorrectly from Schedule E to the income section of your return. You figured your supplemental income (or loss) on Schedule E incorrectly. You figured your net profit (or loss) from farming on Schedule F incorrectly. You transferred your net farm profit (or loss) incorrectly from Schedule F to the income section of your return. You can't subtract state income tax payments on page 1 of Form 1040. You should claim them as an itemized deduction on Schedule A. If you filed a Schedule A, we adjusted it accordingly. If you didn't file Schedule A, and your state tax was less than the standard deduction, we increased your adjusted gross income by the state tax amount you incorrectly subtracted. If you didn't file Schedule A, but your state tax was more than the standard deduction, we used your state tax amount as your total itemized deduction. If you have other itemized deductions in addition to state taxes, you should file an amended return, Form 1040X, to reduce your tax. We can't allow the negative amount you reported for unemployment compensation. You may only subtract from your unemployment compensation total any amount that you repaid in the same tax year you received it. You figured your total income on page 1 incorrectly. You figured the taxable amount of your social security benefits incorrectly for page 1. We can't allow your deduction for employee business expenses. Form 2106 was either incomplete or not attached. We adjusted your student loan interest deduction because you claimed more than the amount allowed. The deduction is not allowed on tax returns with a filing status of married filing separate, when modified adjusted gross income exceeds the maximum allowable amount for your filing status, or if another person can claim you as a dependent on their return. You or your spouse claimed more than the amount allowed for your individual retirement arrangement (IRA) deduction. The maximum deduction you can claim is $2,000 per person. You should file Form 8606 to report nondeductible contributions and figure the nontaxable part of your IRA (your IRA basis). You aren't allowed to claim an individual retirement arrangement (IRA) deduction unless you were not an active participant in the KEOGH or Self-Employed SEP and SIMPLE Plans. If you weren't an active participant, write "Not an Active Participant" on this notice and return it to us at the address at the top of the first page. If you were an active participant, you should file a Form 8606 to report non-deductible contributions and figure the non-taxable part of your IRA (your IRA basis). Publication 590, Individual Retirement Arrangements (IRA'S), provides additional information. You can get free tax forms and publications by calling 1-800-829-3676. You should claim employee business expenses as an itemized deduction on Schedule A. If your employer paid you for a veh~cle, you must show the full fair rental value on we Form 2106 and prorate that amount. If you ~temized, moved your expenses to Schedule A. If you didn't item~ze, disallowed your deduction and adjusted your tax we accordingly.
I36
137 I38 139 140
141
142
143
IMF Input Computer Prints Code You can't be claimed as a dependent on another person's return if you file a joint return and have a tax liability. Therefore, we increased your personal exemption. 'You can't file as head of household if you can be claimed as a dependent on another person's return. We changed your filing status to single and refigured your tax accordingly. We can't allow your adjustment to income for alimony paid. You didn't give us a social security number for the person who received the alimony, as required. Using your itemized deductions instead of your standard deduction gives you a lower tax. You added your adjustments to income on page 1 incorrectly. You figured your adjusted gross income on page 1 incorrectly. You transferred the amount of your adjusted gross income from page 1 to page 2 incorrectly. We used the itemized deduction from the Schedule A you attached, rather than the standard deduction. Since you filed as married filing a separate return, both you and your spouse must itemize deductions. You figured your medical and dental expenses on Schedule A incorrectly. You added the taxes you paid on Schedule A incorrectly. You figured the interest you paid on Schedule A incorrectly. You added your contributions on Schedule A incorrectly. You figured your miscellaneous expenses on Schedule A incorrectly. You figured your casualty and theft loss on Form 4684 incorrectly. We adjusted your itemized deductions on Schedule A accordingly. You incorrectly applied the limitation on your charitable contributions. You transferred your casualty or theft loss Form 4684 to Schedule A incorrectly. We can't allow the gambling losses on your Schedule A that are more than the gambling winnings shown on your return. Some or all of your "other miscellaneous deductions" on Schedule A are subject to the 2% limitation. We adjusted your Schedule A deductions total accordingly. You can't pay taxes on your child's investment income on your return, unless you qualify to use Form 8814, parent's election to report child's interest and dividends. We refigured your tax liability accordingly. File Form 8615 with your child's return (Form 1040lA). You didn't limit your itemized deductions correctly. You are required to limit your itemized deductions because of the amount of your adjusted gross income. You added your itemized deductions on Schedule A incorrectly. You transferred your itemized deductions from Schedule A to page 2 incorrectly. Your Schedule A (itemized deductions) was either incomplete or not attached. We refigured your tax without itemized deductions. You entered your earned income credit on your child care expenses form. We adjusted your child care credit using your correct earned income. You reported that you can be claimed as a dependent on another person's tax return. In that case, your personal exemption is zero. Your standard deduction is limited. If your earned income is less than the basic standard deduction amount. You entered your total standard deduction and personal exemption allowance incorrectly.
IMF Input Computer Prints

Code
170
You reported that you can be claimed as a dependent on another person's tax return. In that case, your standard deduction is limited if your earned income is less than the basic standard amount. You incorrectly figured the standard deduction allowed to those age 65 or older andlor blind. We refigured your tax using the standard deduction. Your remaining total itemized deduction was less than the standard deduction. You may need to amend your state income tax return to match this change. We adjusted your taxable income. When filing a tax return you must use the correct amount applicable to that year for the Standard Deduction, Exemption amount, tax, etc. You didn't subtract the standard deduction or subtracted the wrong amount when you figured your taxable income. Using the standard deduction or the additional standard deduction for age or blindness instead of your itemized deductions lowers your tax. You subtracted your deductions from your adjusted gross income incorrectly. You incorrectly figured the deduction amount for the number of exemptions you listed. You figured your taxable income incorrectly. You didn't limit your exemptions correctly. You are required to apply the limit because of the amount of your adjusted gross income. The tax amount you entered wasn't the correct amount from the tax table for your taxable income. You figured or entered your tax incorrectly on page 2 of your tax return. We computed your tax using the tax table or tax rate schedule You didn't qualify for the tax computation using the maximum Capital Gains Rates from Part IV of Sched. D. Using the tax table or the tax rate schedules lowers your tax. You figured your tax using the tax rate schedules incorrectly. You figured your Schedule D tax worksheet incorrectly. Using the 28 percent rate for capital gainslcapital gains distribution reduces your tax. Your Schedule J tax was figured incorrectly. We adjusted your account accordingly. Your Schedule J tax was transferred to Form 1040lNR incorrectly. We adjusted your tax accordingly. You transferred the tax on Form 8615 to page 2 of your Form 1040lA incorrectly. Your modified Adjusted Gross Income exceeds the limitation for figuring your IRA deduction. We adjusted your IRA deduction accordingly. You figured step 1 of Form 8615 incorrectly. You figured step 3 of Form 8615 incorrectly. You don't need to file Form 8615. Your investment income was less than the minimum amount. We adjusted your total income on page 1 of your tax return to include your overall gain or loss from Form 4684 (Casualty or Theft) and/or Form 4797 (Sales of Business Property). Casualty or theft losses of business property should be reported on the front of Form 1040 on the line identified as Other Gains and Losses. We can't allow your casualty or theft loss. Form 4684 was either incomplete or not attached. You figured step 1 of Form 8814 incorrectly. You figured step 2 of Form 8814 incorrectly.
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198 199 You incorrectly added your tax from your form(s) 8814. You transferred the income from your Form(s) 8814 income (step I ) to page 1 of Form 1040 incorrectly. You figured the Federal Unemployment (FUTA) Tax part of your Household Employment Taxes Incorrectly. We adjusted your Schedule H accordingly. We can't allow the amount of loss you claimed on Schedule C or Schedule F. You didn't attach Form 6198 as required when you answered the at risk question describing your investment in the activity as "some is not at risk". You didn't limit the amount of loss on Schedule C, E, or F by the amount at risk on Form 61 98. You transferred your credit for the elderly or the disabled from the related schedule to your Form 1040/1040A incorrectly. We figured your credit for the elderly or the disabled for you. We can't allow the credit for the elderly or the disabled. Information you reported shows that you aren't eligible for it. You incorrectly figured your credit for the elderly or the disabled. We adjusted your credit accordingly. When we figured your taxable income, you didn't owe any tax. You gave us information that changed the amount of tax you owe. We figured your tax for you. You totaled your tax and additional taxes incorrectly in the tax computation section. We can't allow the credit for the elderly or the disabled. Schedule R (or Schedule 3, Form 1040A) was either incomplete or not attached to your return. You showed no income for your spouse for the year. Therefore, we considered your spouse as a dependent and refigured your tax using the married filing separate status. You can file a joint return for a more favorable tax rate. However, to do that, you must file an amended return on Form 1040X because you and your spouse must sign a joint return. We included all income reported as your own. You can't include spouse's income when you file as married filing separate return. Your spouse should report income on his or her own return. If you choose to combine your income, you may file a joint return. File Form 1040X to change your filing status or income reported. You figured or entered your Total Household Employment Taxes incorrectly. We adjusted your Schedule H accordingly. You figured your general business credit incorrectly. You transferred the amount of your general business credit incorrectly from Form 3800 to Form 1040. We can't allow the foreign tax credit you claimed. Form 1116 was either incomplete or not attached. We adjusted the Federal Unemployment (FUTA) Tax part of your Household Employment Taxes because we did not receive a reply to our request for additional information on Schedule H. You didn't attach form(s) W-2 to support the wages on which your earned income credit was based. We changed your earned income credit accordingly. You transferred your investment credit from Form 3468 to Form 1040 incorrectly. We can't allow the investment credit you claimed. Form 3468 was either incomplete or not attached.
IMF Input Computer Prints Code You transferred your adjusted gross income incorrectly from your return to your child and dependent care expenses schedule. You transferred your credit for child and dependent care expenses incorrectly from your child and dependent care expenses form to page 2 of your return. We can't allow your credit for child and dependent care expenses. You andlor your spouse if you filed married filing joint didn't show any earned income on your return as required to claim the credit. We can't allow the credit and dependent care expenses shown on page 2 of your return. Form 2441 (or Schedule 2, Form 1040A) was either incomplete or not attached. You figured your credit for child and dependent care expenses incorrectly. You figured your Household Employment Taxes incorrectly. We adjusted your Social Security Taxes on Schedule H accordingly. You figured your Household Employment Taxes incorrectly. We adjusted your Medicare Taxes on Schedule H accordingly. You added your Social Security, Medicare and Federal lncome Taxes incorrectly on Schedule H. We adjusted the total. You figured your Household Employment Taxes incorrectly. We adjusted your total Social Security, Medicare, and lncome Taxes on Schedule H accordingly. The amount of cash you reported on Schedule H for household employment work was not enough to be considered taxable. You should send to your employee hislher share of the social security and medicare tax you may have withheld. In addition, you may have to file form W-2C, statement of corrected wage and tax amounts, to correct the social security and medicare wages your reported. You subtracted your employee's advance earned income credit from your total Social Security, Medicare, and Income Tax withheld incorrectly on Schedule H. You incorrectly transferred your Household Employment Taxes from Schedule H to page 2 of your return. We can't allow the general business credit you claimed. You didn't attach the necessary supporting information. You figured your mortgage interest credit incorrectly. You transferred your self-employment tax from Schedule SE to Form 1040 incorrectly. You transferred your net farm profit (or loss) from Schedule F to Schedule SE incorrectly. You transferred your net profit (or loss) from Schedule C or C-EZ to Schedule SE incorrectly. We can't allow the optional method on Schedule SE (Form 1040). Information you reported shows that you don't qualify for it. You figured your self-employment tax on Schedule SE incorrectly. You don't owe self-employment tax when your net earnings from self-employment are less than $400 (after multiplying your earnings by.9235 as shown on Schedule SE). You don't owe self-employment tax on your church wages when they are less than $100 (after multiplying your church wages by.9235 as shown on Schedule SE). You added your credits incorrectly on page 2. You subtracted your credits from tax on page 2 incorrectly. Your alternative minimum was transferred incorrectly from Form 6251 to Form 1040.

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IMF Input Computer Prints Code 246 You figured your adjustments and tax preference items incorrectly on Form 6251, Part l You figured your alternative minimum taxable income incorrectly on Form 6251, Part II. You figured your exemption amount and alternative minimum tax incorrectly on Form 6251, Part Ill. You figured your alternative minimum tax on Form 6251 incorrectly. You figured your alternative minimum taxable income on Form 6251 incorrectly. You transferred your tax on an individual retirement arrangement or qualified retirement plan from Form 5329 to Form 1040 incorrectly. The amount you reported as advance earned income credit payments you received doesn't match information on your Form(s) W-2 or other supporting documents. You incorrectly added the amounts used to figure your total tax on page 2. The amount you reported as total federal income tax withheld doesn't match the amount shown on your Form(s) W-2 or other supporting documents. We can't allow the amount you reported as federal income tax withheld. You didn't attach your Form(s) W-2 as verification as required. You entered your social security tax withheld instead of your federal income tax withheld on your return. We figured your earned income credit. We can't allow your earned income credit. Information reported shows that you don't qualify for it. Your earned income credit was figured or entered incorrectly on your return. We can't allow the excess social security, medicare, or railroad retirement tax withheld. You didn't attach your Form(s) W-2 as required. You entered your excess social security, medicare, or railroad retirement tax withheld incorrectly. You figured your credit for federal tax on fuels on Form 4136 incorrectly. We can't allow the credit you claimed for federal tax on fuels. Form 4136 was either incomplete or not attached. You transferred the amount of your credit for federal tax on fuels from Form 4136 to Form 1040 incorrectly. We can't allow the regulated investment company credit you claimed. Form 2439 was either incomplete or not attached. You added amounts in the payments section incorrectly. You figured your empowerment zone employment credit on Form 8844 incorrectly. You transferred your empowerment zone employment credit from Form 8844 incorrectly. You figured your refund amount or the amount you owe incorrectly. You checked the box on page 2 indicating that your spouse has itemized deductions. In that case both you and your spouse must use itemize deductions. We adjusted your return accordingly. You can't claim gambling losses unless you itemize your deductions. Also, gambling losses can't be more than gambling income. You can't claim both the standard deduction and itemized deductions when figuring your taxable income. We used the amount that gives you the lower tax rate.
IMF Input Computer Prints Code 273 We can't allow the empowerment zone employment credit your claimed. Form 8844 was either incomplete or not attached. You didn't multiply your self-employment earnings correctly by ,9235 on Schedule SE. We adjusted the amount of your self-employment tax on page 2 of Form 1040 to correct this. You figured your credit for prior year minimum tax on Form 8801 incorrectly. You transferred your credit for prior year minimum tax from Form 8801 to Form 1040 incorrectly. We can't allow the credit you claimed for prior year minimum tax. Form 8801 was either incomplete or not attached. You figured your tax on lump-sum distributions on Form 4972 incorrectly. You transferred your tax on lump-sum distributions from Form 4972 to Form 1040 incorrectly. The child (or children) you listed in Part II of your schedule earned income credit isn't a "qualifying child" under the rules for the earned income credit. We adjusted your credit accordingly. We can't allow your credit for Prior Year Expenses on Form 2441lSched. 2 (Child and Dependent Care Expenses). You didn't provide all of the following: Dependent Name, Dependent Soc. Security Number, Statement showing how you figured the Credit. We found an error in the computation or transfer of Qualified Expenses figured on Part Ill, Form 2441lSched. 2 (Child and Dependent Care Expenses). We can't allow the Adoption credit you claimed on your tax return. The Adoption Credit may not be claimed on returns with a tax periold ending before 1997. Schedule EIC was either incomplete or not attached. We changed your EIC, accordingly. You figured your credits incorrectly. Either you completed your credit schedule incorrectly, or incorrectly applied the limit Form 6251 to your credit. Tax credits are limited to the difference between your tax before credits (Form 1040) and tentative minimum tax (Form 6251). We adjusted your return accordingly. Your credits are limited by the alternative minimum tax. You aren't liable for this tax, but the alternative minimum tax computation on Form 6251 limits your credits. You didn't figure the Credit Reduction amount from Schedule H or you figured it incorrectly. We adjusted your Household Employment taxes accordingly. On Form 41 37, you incorrectly figured your social securitylmedicare tax on tip income not reported to your employer. Your social securitylmedicare tax on tip income not reported to your employer was transferred incorrectly from Form 4137 to Form 1040. We can't allow your earned income credit. You can't claim the credit with your filing status. We can't allow your earned income credit. Your earned or adjusted gross income is more than the maximum you can have to claim the credit. We can't allow your earned income credit. Your return didn't show any earned income as required. You did not provide the source of your non-taxable earned income to support your claim for Earned Income Credit. We changed your Earned Income Credit, accordingly. You can deduct half the self-employment tax figured on Schedule SE from your income on Form 1040, page 1. We adjusted your return accordingly.

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IMF Input Computer Prints Code 298 299 We can't allow the mortgage interest credit you claimed. Form 8396 was either incomplete or not attached. You figured or entered your deduction for self-employment tax incorrectly on page 1. Your deduction for self-employment tax is one half of the self-employment tax figured on Schedule SE. International only We adjusted your taxable IRA distribution. You can claim a ROTH IRA conversion only in the 1998 tax year. You should report your ROTH IRA conversion on Form 8606, Nondeductible lRAs (contributions, distributions, and basis), and attach it to your 1998 Form 1040. If you've already filed your 1998 Form 1040 and did not include this information, please file an amended 1998 tax return on Form 1040X to report your ROTH IRA conversion amount. You incorrectly figured the amount on line 17 of your Form 8606, Nondeductible IRAS (contributions and basis). We adjusted your taxable IRA amount and your tax accordingly. You did not include the proper amount of taxable IRA distributions from line 17, Form 8606 in the taxable IRA amount on your tax return. We adjusted the amount you figured on line 15B, Form 1040 (Line IOB, Form 1040A; Line 16B, Form 1040R) and your tax accordingly. You did not include a social security number, or IRS individual taxpayer identification number for your dependent(s). The number you must use must be from the Internal Revenue Service or the Social Security Administration. As a result, we did not allow your exemption(s). Note: If you have a social security number (s) from the Social Security Administration for your child(ren), please provide us with the numbers and names. If you do not have a number, you will need to contact the Social Security Administration to get a number before we can assist you in making any changes. If you are not eligible to obtain a Social Security Number, you need to file Form W-7, application for IRS Individual Taxpayer Identification Number. To order Form W-7, please call 1-800-829-3676. Since the taxpayer identification number(s) or name(s) you gave us for your depend e n t ( ~ does not match our records or the records provided by the Social Security ) Administration, we did not allow your exemption(s). Please compare the number(s) and name(s) on your tax return with the Social Security card(s), if you have a Social Security Number, or the letter issued by the Internal Revenue Service, if you have an IRS lndividual Taxpayer Identification Number. If you call us at the phone number listed above, please provide us with the correct information. We were unable to accurately compute your Sched. J Farm lncome Averaging Tax, because of a previous math error found on your tax return. We computed your tax using the tax table, tax rate schedules, or capital gains tax computation. You should file Form 1040X, Amended US Individual lncome Tax Return, to report your recomputed Sched. J amount. We can't allow your Foreign Tax Credit. Foreign Tax Credit is limited to the difference between our tax before credits on Form 1040 and tentative Minimum Tax on Form 6251. We figured your Rate Reduction Credit for you. We cannot alow your Rate Reduction Credit, our records show that you received the maximum Rate Reduction Credit amount in 2001 or you reported no Taxable lncome for Tax Year 2001.
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IMF Input Computer Prints Code You figured or entered the Rate Reduction Credit incorrectly. We adjusted your tax return, because you reported that you could be claimed as a dependent on another person's return. When you're a dependent on another person's tax return, you are not allowed to claim the rate reduction credit. We adjusted your tax return, because you reported that you could be claimed as a dependent on another person's return. When you're a dependent on another person's return, you are eligible to use the 10% tax bracket to compute the tentative tax on your 2001 tax return. We recomputed your tax using the 10% tax bracket. We can't allow your Earned lncome Credit because you can be claimed as a dependent on another taxpayer's return. Since you failed to compute self employment tax on your self employment income, we computed the tax. We removed your childs income from your tax return and recomputed your tax. Your child's investment income can't be reported on Form 8814 (Parents' Election to Report Child's Interest and Dividends) because it was greater than the maximum allowed for the tax year. You don't need to file an amended tax return, but your child must file his or her own tax return to report the income. We recomputed your tax using the maximum tax rate because you didn't provide your parent's taxable income on Form 8615. You must recompute your Form 8615 tax using your parent's taxable income and file it with Form 1040X (Amended US Individual lncome Tax Return). You may need to get Pub. 929 to help you compute the worksheets used to determine the entries on Form 8615. You can get Pub. 929 by calling 1-800-829-3676. We were unable to accurately compute your tax on Form 8615 because of a previous math error found on your tax return. We computed your tax using the tax rate schedules instead of Form 8615. This method applied the minimum amount of tax for your income. You need to recompute Form 8615 and file with Form 1040X (Amended US lndividual lncome Tax Retulrn). You may need to get Pub. 929 to help you compute the worksheets used to determine the entries on Form 8615. You can get Pub. 929 by calling 1-800-829-3676. Since you did not include a Social Security Number for your dependent(s), we did not allow your credit for child and dependent care. Since the Social Security number or name you gave us for your dependent(s) does not match the records provided by the Social Security Administration, we did not allow your credit for child and dependent care. Since you did not include a correct Social Security Number, Employer ldentification Number or IRS lndividual Taxpayer ldentification Number for your child care provider of Form 24411Schedule 2, we removed your credit for child and dependent care expenses. Please provide us with the correct number of the individual who provided the child care for your dependent(s). Since you did not include a correct Taxpayer ldentification Number or name for your child that matches our records or the records provided by the Social Security Administration. we removed your credit for child dependent care expenses. Please provide us with the correct number and name for the Social Security Card for the child. If the child has an IRS lndividual Taxpayer ldentification Numbevplease provide us with the name and number on the letter from the Internal Revenue Service. We adjusted your Educator Expenses Deduction, you claimed more than the amount allowed by law based on your filing status.
IMF Input Computer Prints Code We can't allow your tuition and fees deduction reported on Page 1 of your tax return. Based on your filing status your Adjusted Gross Income exceeds the maximum amount allowed by law to claim the credit. We adjusted your tuition and fees deduction reported on Page 1 of your tax return. You claimed more than the amount allowed by law based on your filing status. We can't allow your tuition and fees deduction. The deduction cannot be claimed by a person that can be claimed on another person's tax return. We can't allow your Retirement Savings Contributions Credit reported on Page 2 of your tax return. Based on your filing status your Adjusted Gross lncome exceeds the maximum amount allowed by law to claim the credit. We adjusted your Retirement Savings Contributions Credit. You claimed more than the amount allowed by law based on your filing status. You can't allow the Educator Expenses Deduction, Tuition and Fees Deduction or the Retirement Savings Contributions Credit for a tax year prior to 2002. We adjusted your return accordingly We can't allow your self-employment tax deduction on page 1 of Form 1040. This deduction may only be claimed on tax returns filed for 1990 and later. We can't allow your deduction for Self-Employment Tax on page 1 of your tax return because you didn't pay Self-Employment Tax on Schedule SE. We adjusted your Schedule SE to reflect your net earnings before any reductions. You may not claim more than this amount as a deduction on Schedule SE. We adjusted your self-employment income to reflect your true net earnings before multiplying the amount by ,9235. You are not allowed to claim more than that as a deduction on Schedule SE. Section 1402 (a) (12) applies to line 4a of Schedule SE and is not an election. Code Section I 6 4 (F) applies to line 29 of Form 1040 and is not an election. You incorrectly claimed a deduction for your Self-Employment Tax. We adjusted the Total lncome on page 1 of your tax return to include the taxable amount of your Employer-Provided Dependent Care Benefits. We adjusted the Total lncome on page 1 of your tax return to include the Unreported Tip lncome shown on Form 4137 as wages. We adjusted your taxable income. You can't claim an exemption for a dependent that was deceased in the prior tax year. We didn't receive a reply to our request for additional information. We considered your capital gains to be short term because your Sched. D wasn't attached to your return. Short term gains don't qualify for the capital gains tax rate; therefore we used the tax table or tax rate schedules to figure your tax. We found an error in the computation of Alternative Minimum Tax (Form 6251) due to the presence of Form 8844 (Empowerment Zone Employment Credit). We found an error in the addition of your Alternative Minimum Tax to your Tentative Tax on page 2 of your return. You failed to include income received from the USDA Settlement when computing your Schedule F ProfitJLoss amount. The amount on Form 1040, line 2 was moved to Schedule F, line 10 of your tax return. Since you had farm income on your Sched. F, money received from the USDA Settlement is subject to self-employment tax. We adjusted your Schedule C, E, or F, based on information provided on Form(s) 6198 (At-Risk Llmitations) and Form 8582 (Passive Activity Loss Limitations). Employee business expenses must be claimed as an itemized deduction. We have adjusted your return accordingly.

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IMF Input Computer Prints Code We did not allow your personal exemption. (See note below) Your Social Security Number (SSN) or individual taxpayer idnetification number (ITIN) andlor name does not match the records the Social Security Administration (SSA) provided to us or the IRS ITIN records. NOTE: If you have an SSN or ITIN, please call the telephone number at the top of this notice and tell us the number and name on your Social Security card or individual taxpayer identification card. If you qualify for but do not have an SSN, contact the SSA to get one. If you do not qualify for an SSN, file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN). Call 1-800-829-3676 to request Form W-7. If you obtain a correct SSN or ITIN, please call us and we can help you make changes to allow your personal exemption. If you pay someone to prepare your tax return, you should advise them of your response to this notice so they can update their records. We did not allow your spouse's personal exemption (See the note below.) Your spouse's social security number (SSN) is either missing from your return or does not match the number provided to us by the Social Security Administration (SSA). NOTE: If your spouse has an SSN, please call the telephone number shown on this notice and tell us the name and number that appear on the social security card. If your spouse doesn't have an SSN, please contact the SSA at 1-800-772-1213 to obtain one. If your spouse doesn't qualify for an SSN, you must file Form W-7, application for IRS individual taxpayer identification number (ITIN). You may obtain Form W-7 by calling 1-800-829-3676 or by visiting our web site at www.irs.gov. Once you provide us with your spouse's correct name and SSN or ITIN, we will correct your account to allow your spouse's personal exemption. If someone else prepares your tax return, please notify him or her of your response to this notice. The modified adjusted gross income was determined incorrectly when figuring the earned income credit. The mistake may be due to losses reported on your return, the amount of tax-exempt interest you reported, or the computation of your non-taxable part of a pension, annuity, or IRA distribution. Therefore, we disallowed all or part of the credit. Please refer to the form 1040 instructions regarding the computation of modified adjusted gross income. An IRA Deduction was not allowed as an Adjustment to lncome for this tax year. State lncome Taxes are not collected by the Internal Revenue Service. We have deleted the amount from your federal taxes. For payment of state income taxes, please complete a state income tax return and mail both form and payment to the appropriate state official. We can't allow the earned income credit (EIC). We have no record of receiving Form 8862, Information to claim Earned lncome Credit after disallowance, recertifying that you are eligible for the credit. You need to file a Form 8862, which we have included with this notice for your convenience. Note: The IRS may request additional verification in addition to the completed Form 8862. You are not eligible for earned income credit based on the amount of your investment income. You entered an amount for nontaxable Earned Income, which based on the source, is not considered nontaxable earned income. We changed your Earned lncome Credit accordingly. You didn't include your nontaxable earned income from your Form(s) W-2. We changed your Earned lncome Credit accordingly.

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657 We figured your Earned Income Credit for you. Information on your return shows you may be eligible for a larger credit. You should obtain and complete a Schedule EIC to see if you are eligible. If you think you are, complete and file an amended return on Form 1040X and the Schedule EIC. We disallowed your Earned lncome Credit (EIC) in a prior examination and applied a two-year ban on claiming the EIC after determining that you intentionally disregarded the EIC rules when you claimed the credit. You are not allowed to claim the EIC for two years after the credit was disallowed. Note: The negligence penalty we imposed during the examination doesn't have any bearing on the statutory ban. We disallowed your Earned lncome Credit (EIC) in a prior examination and applied a ten-year ban on claiming the EIC after determining that you fraudulently claimed the credit. You are not allowed to claim the EIC for ten years after the credit was disallowed. Note: The fraud penalty we imposed during the examination doesn't have any bearing on the statutory ban. We can't allow your Qualified Performing Artists (QPA) expenses as an adjustment to income on page 1 of your tax return. Your Adjusted Gross lncome can't be more than $16,000 before deducting these expenses. If you itemized deductions on Schedule A, we included your expenses in Miscellaneous Deductions. If you didn't file Schedule A, we changed your adjustments to income accordingly. We can't allow your adjustemnt for Cost of Living Allowance (COLA) on Schedule A. This adjustment can't be greater than the deduction for State and Local taxes on your Schedule A, line 5. If either the COLA adjustment or line 5 of Schedule A were incorrect as reported on your tax return, you may file form 1040X (Amended U S . Individual lncome Tax Return). We can't allow Jury Pay as an adjustment to income because it wasn't included in the income section of your tax return. We can't allow your deferral of additional 1993 taxes. In order to claim this deferral, you must have filed your 1993 tax return by April 15, 1994. We can't allow the deduction for Reimbursed Business Expenses on page 1 of your tax return. These reimbursements to postal employees were not included in the Wages Box of Form W-2 for tax years 1990 and later. IRS Notice 90-14 doesn't apply to these tax years. We can't allow your earned income credit. you must be at least 25, but less than 65, years old with the tax year. We did not allow all or part of your child tax credit. According to our records provided to us by the SocSec. Admin., one or more of your children are too old to qualify for the credit. Qualifying children must be under 17 years of age on the last day of the tax year to qualify for the child tax credit. We can't allow your earned income credit. We are unable to verify that you were at least 25, but less than 65, years old during the tax year. if you believe you meet this requirement to claim the earned income credit, reply with supporting documentation of your age (for example: photocopy of birth certificate or similar document). Also, include the tear-off stub on the last page of this notice. You figured your refund amount or the amount you owe incorrectly.(Note: TPNC 669 is computer generated on a SCRIPS 1040EZ and has the same literal as TPNC 269. You figured your credit for qualified adoption expenses (form 8839) incorrectly. You figured your modified adjusted gross income on Form 8839 incorrectly. We adjusted your adoption credit on page 2 of your tax return accordingly.
IMF Input Computer Prints Code You incorrectly transferred your qualified adoption expenses from Form 8839 to page 2 of your tax return. We cannot allow your adoption credit. Form 8839 (Qualified Adoption Expenses) was either incomplete or not attached. We changed the Adjustments to income on page 1 of your tax return to include expenses from Form 3903 (Moving Expenses). Moving Expenses can't be claimed as an itemized deduction on Schedule A for the tax year of the return you filed. We can't allow the amount reported a sCombat Pay on your tax return to be excluded fro your taxable income because it was not identified as Combat pay on your Form W2. If any of your wages should have been excluded from your taxable income, please obtain a corrected Form W-2 (W-2C) from your employer and file a Form 1040X (Amended US Individual Income Tax Return). We combined your Ordinary Income amounts from Form 1099 Distributions and recomputed your tax on Form 4972, Tax on Lump-Sum Distributions, using the tenyear averaging method. You may choose only one method on the Form 4972 to compute the tax on your total distributions. We adjusted your total tax on page 2 of your tax return to exclude your refundable interest from Form 8697 (Interest Computation Under the Look-Back Method for Completed Long-Term contracts). If you are entitled to a refund of this interest, Form 8697 should be filed separately from your Form 1040. Therefore, we detached the form and routed it for separate processing. We can't allow the Medical Savings Account deduction on page 1 of Form 1040. This deduction may not be claimed before tax year 1997. You figured your medical savings account (MSA) deduction on Part II of Form 8853 incorrectly. We adjusted your MSA deduction on page 1 of Form 1040 accordingly. You figured your medical savings account (MSA) deduction on Part II of Form 8853 incorrectly. We adjusted your MSA deduction on Page 1 of Form 1040 accordingly. NOTE: If your MSA contributions were more than your MSA contributions. Use Part Ill of Form 5329 to figure this additional tax, if applicable. If you owe this additional tax, please amend your tax return by filing Form 5329. Please include your social security number and "Form 5329" on your check or money order, if applicable. You figured your medical savings account (MSA) deduction on Part II of Form 8853 incorrectly. Information on your Form 8853 indicated employer contributions were made to at least one MSA. Therefore, we disallowed the MSA deduction reported on page 1 of your tax return. NOTE: If you (andlor your spouse filed a joint return) made contributions to an MSA, you may have to pay a tax on excess contributions. Use Part Ill of Form 5329 to figure this additional tax. If applicable, if you owe this additional tax, please amend your tax return by filing Form 5329. Please include your Social Security Number and "Form 5329" on the check or money order, if applicable. You incorrectly transferred your medical savings account (MSA) deduction from Part II of Form 8853 to Page 1 of Form 1040. You figured your taxable medical savings account (MSA) distributions on Part Ill of . Form 8853 incorrectly. We adjusted the "other income" line on page 1 of form 1040 accordingly. We also adjusted the MSA tax reported on page 1 of Form 1040, if applicable. You did not include the taxable medical savings account (MSA) distributions from Part Ill of Form 8853 on the "other income" line on page 1 of form 1040. We adjusted your form 1040 accordingly.
IMF Input Computer Prints Code 685 You incorrectly figured, or didn't figure, the 15 percent medical savings account (MSA) tax on taxable MSA distributions reported on Part Ill of Form 8853. We adjusted your tax on page 2 of form 1040 accordingly. We cannot allow your medical savings account (MSA) deduction reported on Page 1 of Form 1040. Form 8853 was either incomplete or not attached. You or your spouse claimed more than the amount allowed for your medical savings account deduction. We adjusted Page 1 of Form 1040 accordingly. You did not include the taxable payments from long-term care (LTC) services and contracts from page 2 of Form 8853 on the "other income" line on page 1 of Form 1040. We adjusted your form 1040 accordingly. We reduced or removed your child tax credit andlor additional child tax credit you claimed because one or more of your children exceeds the age limitation. We reduced or removed your child tax credit andlor additional child tax credit. You did not include your dependent child's taxpayer identification number on your tax return. Since the taxpayer identification number(s) or name(s) you gave us for your dependent does not match our records or the records provided by the Social Security Administration, we did not allow all or part of your child tax credit and/or additional child tax credit. Please compare the number(s) and name(s) listed on your tax return with the child(ren)'s has a Social Security card(s), if the child(ren) has a social security number(s)(SSN), or the letter issued by the Internal Revenue Service. If you have an IRS Individual Taxpayer Identification Number (ITIN). If you call us at the phone number listed above, please provide us with the correct information. You incorrectly figured your child tax credit. We adjusted your credit accordingly. We adjusted your credit for the Hope andlor Lifetime Learning credit because you claimed more than the amount allowed or someone else claimed you as a dependent on their return. When you claim the Hope andlor Lifetime Learning Credit for a student (other than yourself or your spouse), the student must also be claimed as a dependent on your return. In addition, the credit is not allowed on a return with a filing status of "married filing separate", or when adjusted gross income exceeds the maximum amount allowable for your filing status. You incorrectly figured your Education credits on Form 8863. We adjusted your return accordingly We cannot allow your Hope and/or Lifetime Learning Credit. Your Form 8863 (Education Credits) was either incomplete or not attached to your tax return. We can't allow the additional child tax credit you claimed. You must have three or more qualifying children to claim the credit. You incorrectly figured your additional child tax credit on Form 8812. We adjusted your credit accordingly. We cannot allow your additional child tax credit because your Form 8812 was either incomplete or not attached to your tax return. You cannot claim the child tax credit, additional child tax credit, Hope credit, Lifetime Learning credit, or Student Loan Interest deduction for tax years prior to 1998. We adjusted your tax accordingly.
IMF Input Computer Prints Code We did not allow your earned income credit (EITC) or the personal exemption for your spouse. (see the note below). Your spouse's soc. sec. number (SSN) and/or name is either missing from your return or does not match the records provided to us by the Social Security Administration (SSA). Note: If your spouse has an SSN, please call the telephone number listed on this notice and tell us the name and number on the Social Security Card. If your spouse does not have an SSN, please contact the SSA to get one. If your spouse does not qualify for an SSN, you must file Form W-7, Application for IRS lndividual Taxpayer ldentification Number (ITIN). You may call 1-800-829-3676 to get Form W-7. Once we have your spouse's correct name and SSN or ITIN, we can assist you with correcting your tax account. The law requires you to have an SSN to be eligible for the EITC, but an ITIN will allow you to claim a personal exemption. If you pay someone to prepare your tax return, you may want to advise them of your response to this notice so they can update their records. The Taxpayer ldentification Number you gave us for yourself andlor your spouse was issued by the Internal Revenue Service. To qualify for earned income credit, you must have a Social Security number issued by the Social Security Administration. As a result, we did not allow your earned income credit. We didn't allow all or part of the earned income credit(EIC) you claimed. Either the date of birth listed on your tax return for one or more of your children doesn't match the date provided to us by the Social Security Administration or the child doesn't meet the age requirement. We did not allow all or part of your earned income credit (EIC). Although the date of birth you gave us for your EIC qualifying child(ren) falls within the age range for a qualified child(ren), the date of birth you provided does not match the records provided to us by the Social Security Administration (SSA). We reduced or removed your Earned lncome Credit (EIC). You did not include a Social Security Number (SSN) for your child(ren) who qualifies you for the Earned lncome Credit. the Social Security Number(s) you use must be issued by the Social Security Administration (SSA). Be sure to use the correct Social Security Number for your EIC qualifying child(ren) and a correct SSN, IRS lndividual Taxpayer ldentification Number (ITIN) or Adoption Taxpayer ldentification Number (ATIN) for each dependent you claim on your future tax returns. We reduced or removed your Earned lncome Credit (EIC). The Social Security Number (SSN) you gave us for your child(ren) who qualifies you for the Earned lncome Credit does not match the records provided by the Social Security Administration (SSA). Please compare the Social Security Number(s) and Name(s) listed on your tax return with the child(ren)'s Social Security Card(s). When you call us at the telephone number listed above, please provide us with the information on the card(s). Be sure to use the correct Social Security Number for your EIC qualifying child(ren) and a correct SSN, IRS lndividual Taxpayer ldentification Number (ITIN) or Adoption Taxpayer Identification Number (ATIN) for each dependent you claim on your future tax returns. The taxpayer identification number you gave us for your earned income credit qualifying child was issued by the Internal Revenue Service. To qualify you for the credit, your child must have a social security number issued by the Social Security Administration. As a result, we reduced or removed your earned income credit.
IMF lnput Computer Prints Code We did not allow your Personal Exemption and Earned Income Credit. (See the note below) Your Social Security Number (SSN) and/or name does not match the records provided by the Social Security Administration (SSA). The Social Security Number must be a number issued to you by the SSA. Note: If you have an SSN issued by the SSA, please call the telephone number at the top of this notice and tell us the number and name on the Social Security Card. If you do not have an SSN, please contact the SSA to get one before we can assist you in making any changes to allow your personal exemption and earned income credit (EIC). I you do not qualify for an SSN, file Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN). Call 1-800-829-3676 to request Form W-7. If you pay someone to prepare your tax return, you may want to advise them of your response to this notice so they can update their records.
Form 255512555EZ
IMF lnput Computer Prints Code
We can't allow your foreign earned income exclusion or deduction. The required Form 255512555EZ was either incomplete or not attached. We changed your return accordingly. We can't allow your foreign earned income exclusion, housing exclusion or housing deduction. The required Form 2555 was either incomplete or not attached. We changed your return accordingly We can't allow your foreign earned income exclusion. You and your spouse must each file separate Form 255512555EZ to exclude your foreign earned income on your joint return. We changed your return accordingly. Your foreign earned income exclusion on Form 255512555EZ can't be more than your foreign earned income for the year. We changed your return accordingly You can't exclude more than $78,000 of foreign earned income on Form 255512555EZ. We changed your return accordingly You figured the amount on Form 2555, line 34, incorrectly. We changed your return accordingly You figured the amount on Form 2555EZ. line 18, incorrectly. We changed your return accordingly You figured your foreign earned income exclusion, housing exclusion or housing deduction incorrectly on Form 2555. We changed your return accordingly You transferred your foreign earned income exclusion or deduction incorrectly from Form 255512555EZ to your Form 1040, Page I.We changed your return accordingly Your Foreign Earned Income Exclusion, Form 255512555EZ was disallowed because you did not meet the Tax Home Test and either the Bona Fide Residence or the Physical Presence Test. Your tax has been adjusted accordingly.

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Dual Status IMF lnput Codes Computer Prints Based on the information on your return, you don't qualify as a dual status taxpayer. We changed your return accordingly. Please see Publication 519 for further information. We didn't receive your answer to our request for the dates you were in the U.S. Therefore, we changed your dual status return using only Form 1040NR. We changed your return accordingly. You figured your taxable income incorrectly on your dual status return when you combined the effectively connected income from your statement with the income on the return. We changed your return accordingly. As a dual status taxpayer, you aren't entitled to the standard deduction.We changed your return accordingly. You transferred your tax due on income not effectively connected to a U.S. trade or business incorrectly from your Form 1040, page 2. We changed your return accordingly We can't allow your earned income credit. It appears you don't qualify. We changed your return accordingly. If you believe you do qualify, you should file an amended return on Form 1040X and provide the U.S. address and length of time you lived in the U.S. International Form 1040 IMF lnput Computer Prints Codes You deducted more than the amount allowed for contributions to your individual retirement Arrangement (IRA). The maximum deduction you can claim is $2,000. We have adjusted your return accordingly. We do not have a record of a valid Taxpayer Identification Number for your spouse and/or dependents. We have adjusted your return accordingly. We can't allow a deduction for a U.S. government cost-of-living allowance. We changed your return accordingly Your credit on Form 8689, "Allocation of Income Tax to the Virgin Islands", can't be more than the tax due on your Form 1040. We changed your return accordingly. We can't allow your Guam withholding since we've unable to determine your place of residence. We changed your return accordingly.
Form 1040NR
IMF Input Computer Prints Codes

You can't deduct state and local tax payments as a negative amount on page 1 of Form 1040NR. Since we're unable to determine from Form W-2 the amount of statellocal tax paid, we disallowed the deduction and changed your return accordingly. We can't allow your scholarship or fellowship exclusion. You didn't attach the required supporting statement. We changed your return accordingly. Gambling winnings are exempt from tax due to a U S . tax treaty with your country of residence. We changed your return accordingly We disallowed your treaty exemption because you didn't answer questions "K"and "L" on page 5 of Form 1040NR. We changed your return accordingly. We can't allow the exemption for your teaching income because article 19 of the China Treaty allows the exemption for only three years. We changed your return accordingly. We can't allow your treaty exemption. The treaty you claimed is not a valid tax treaty. We changed your return accordingly. Because you didn't reply to our request for more information we disallowed your treaty exemption and changed your return accordingly. The amount you entered as U S . tax withheld at source doesn't match the amount shown on Form(s) 1042s. We can't allow your tax treaty exclusion on the tax form you filed. You didn't file Form 1040NR as required to exclude income under a tax treaty. We changed your return accordingly. If you believe you do qualify for the tax treaty exclusion, you should file an amended return on Form 1040X. We can't allow itemized deductions against income that is not effectively connected to a U S . trade or business. We changed your return accordingly. You aren't entitled to the standard deduction when you file Form 1040NR. We changed your return accordingly. You figured your total tax incorrectly on income not effectively connected with a US. trade or business from Form 1040NR, page 4. We changed your return accordingly. You incorrectly transferred the amount of tax on income not effectively connected with a U.S. trade or business on Form 1040NR, page 4 to page 2, line 46. We changed your return accordingly. You figured your tax using an incorrect tax treaty rate. We changed your return accordingly. You figured you tax incorrectly on Form 1040NR, page 2, using the tax tables. We refigured your using the 30% (or lower treaty) rate from Form 1040NR, page 4. We changed your return accordingly. Nonresident aliens aren't required to pay social security tax on self-employment income. We changed your return accordingly. You aren't due the refund shown on your Form 1040NR. Our tax treaty with your country states that you aren't entitled to a refund of tax withheld on U S . social security benefits. You must pay U.S. tax on these benefits. We changed your return accordingly. Your tax rate for gambling winnings paid to nonresident aliens is 30%. We changed your return accordingly. We can't allow the amount you reported as "U.S. Tax Withheld on Dispositions of Real Property Interest." You didn't attach Form(s) 8288A andlor Form(s) 1042s to verify the amount as required.

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Form 1040NR IMF Input Computer Prints Codes 420 We can't allow the amount you reported as tax withheld. You didn't attach Form(s) W2, 1042S, 1099 or other supporting documents as required. We changed your return accordingly. The amount you entered as U.S. tax withheld at the source doesn't match the amount shown on Form 1042s. We changed your return accordingly. We can't allow the amount you reported for "Income Tax Withheld at Source". You didn't attach Form(s) 1042s to verify the amount as required. We changed your return accordingly. We can't allow the amount withheld by a "Partnership Under Section 1446". You didn't attach Form 8805 andlor 1042s to verify the amount withheld as required. We changed your return accordingly. We have no record of the payment shown on line 60(a), Form 1040NR and Form 8288.-A We changed your return accordingly. We can't allow the amount you reported as "U.S. Tax Withheld on Dispositions on Real Property Interest". You didn't attach Form(s) 8288-A and/or 1042s to verify the amount as required. We changed your return accordingly. State and local tax payments cannot be deducted as a negative amount on Page 1 of Form 1040NR EZ. Since we are unable to determine from Form W-2 the amount of state and local tax paid, we could not allow the deduction. We can't allow your scholarship or fellowship exclusion. You didn't attach the required supporting statement. We changed your return accordingly. We disallowed your treaty exemption because you didn't answer questions " K and "L" on page 2 of Form 1040NR EZ. We changed your return accordingly. We can't allow the exemption for your teaching income because article 19 of the China Treaty allows the exemption for only three years.We changed your return accordingly. We can't allow your treaty exemption. The treaty you claimed is not a valid tax treaty. We changed your return accordingly. Because you didn't reply to our request for more information we disallowed your treaty exemption and changed your return accordingly. We can't allow your tax treaty exclusion on the tax form you filed. You didn't file Form 1040NR EZ as required to exclude income under a tax treaty. We changed your return accordingly. If you believe you do qualify for the tax treaty exclusion, you should file an amended return on Form 1040X. You aren't entitled to the standard deduction when you file Form 1040NR EZ.We changed your return accordingly. You figured your tax using an incorrect tax treaty rate. We changed your return accordingly. We can't allow the amount you reported as tax withheld. You didn't attach Form(s) W2, 1042S, 1099 or other supporting documents as required. We changed your return accordingly. The amount you entered as U S . tax withheld at the source doesn't match the amount shown on Form 1042s. We changed your return accordingly. We can't allow the amount you reported for "Income Tax Withheld at Source". You didn't attach Form(s) 1042s to verify the amount as required. We changed your return accordingly.
Form 1040SS IMF lnput Computer Prints Codes You don't qualify to use the optional method on Form 1040SS.We changed your selfemployment tax accordingly. You didn't multiply your self-employment earnings by.9235, as shown on Form 1040SS, line 4a. We changed your self-employment tax accordingly. You don't owe self-employment tax when your net earnings from self-employment are less than $400, after multiplying by.9235, as shown on Form 1040SS, line 4a. We changed your self-employment tax accordingly. You figured your social security self-employment tax incorrectly on Form 1040SS. We changed your self-employment tax accordingly. You figured your refund or the amount you owe incorrectly on Form 1040SS. We changed your self-employment tax accordingly.
Form 1040PR
IMF lnput Code
Computer Prints You don't qualify to use the optional method on Form 1040PR. We changed your selfemployment tax accordingly. (Usted no reune 10s requisitos para el uso del metodo opcional en la Planilla (Forma) 1040PR. Por lo tanto, nosotros le cambiamos su contibucion sobre el trabajo for cuenta propia.) You didn't multiply your self-employment earnings by ,9235 as shown on Form 1040PR, line 4a. We changed your self-employment tax accordingly. Usted no calculo en su contribucion sobre el trabajo por cuenta propia, multiplicar su ingreso por .9235, como se demuestra en la Planilla (Forma) 1040PR, linea 4a. Por lo tanto, nosotros le ajustamos su contribucion sobre el trabajo por cuenta propia.) You don't owe self-employment tax when your net earnings from self-employment are less than $400 after multiplying by ,9235, as shown on Form 1040PR, line 4a. Usted no esta sujeto a la contribucion sobre el trabajo por cuenta propia, cuando su ingreso neto es menor d $400 despues de haberse multiplicado por .9235, como se demuestra en la Planilla (Forma) 1040PR, linea 4a.) You figured your social security self-employment tax incorrectly on Form 1040PR. (Usted calculo su seguro incorrectamente en su planilla (Forma) 1040PR.) You figured your refund or the amount you owe incorrectly on Form 1040PR. (Usted calculo su reintegro o la cantidad que adeuda incorrectamente en la planilla (Forma) 1040PR.)
1040 Prior Year Notice Codes IMF lnput Code Computer Prints You figured the taxable amount of your unemployment compensation incorrectly. You can't claim the separate deduction for charitable contributions on Page 2 when you itemize deductions on Schedule A.
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1040 Prior Year Notice Codes
IMF lnput
Computer Prints We can't allow the residential energy credit or credit carry forward on your return because Form 5695 was either incomplete or not attached. You figured your taxable income incorrectly. You can't exclude wages you earned in Operation Desert Storm from income in 1990. You may only exclude wages earned in a combat zone. Desert Storm wasn't declared a combat zone until January 17, 1991. We adjusted your return accordingly. You transferred the amount of your residential energy credit or residential energy credit carry forward Form 5695 to Form 1040 incorrectly. You can't claim moving expenses on page 1 of Form 1040. You should claim moving expenses as an itemized deduction on Schedule A. You can't use the tax rate schedule to figure tax when your taxable income is less than $50,000. Therefore, we refigured your tax using the tax table. You figured your "Basic Credit" on your Schedule EIC incorrectly. We adjusted your credit accordingly. You figured your "Health Insurance Credit" on your Schedule EIC incorrectly. We adjusted your credit accordingly. You figured your "Extra Credit for Child under age 1" on your Schedule EIC incorrectly. We adjusted your credit accordingly. You figured your Schedule D tax incorrectly. You transferred your total Earned Income Credit from your Schedule EIC to your Form 1040A incorrectly. You figured your Schedule D tax incorrectly.
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BMF Math Error Notice Codes Form 990C, 990T, 1120 & 1041 lnput Code 01 02 03 04 05 06 07 08 09 10 Computer Prints An error was made when your total income was figured.
An error was made when your total deductions were figured.

The contributions deducted were more than can be allowed. An error was made when your taxable income was figured. An error was made when your total income tax was figured. We refigured your total income tax by using the alternative tax computation. This was to your advantage. Your special deductions were more than can be allowed. The credit claimed was more than can be allowed. An error was made when your deductions were figured. The amount of tax due, or the amount you overpaid, was not correct. Your Foreign Tax Credit was more than can be allowed. An error was made in the amount of your Investment Credit applied against your tax. An error was made on the amount of your Work Incentive (WIN) Credit applied against your tax. An error was made when your alternative tax was figured.
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Form 990C, 990T, 1120 & 1041 Input Code Computer Prints An error was made when your gains and losses were figured on Schedule D. An error was made when your gains and losses were figured on Form4797. An error was made when your minimum tax was figured. An incorrect amount of surtax exemption was shown on your Schedule J or on Form 1120-FY. Reserved An error was made in the amount shown as your exemption. An error was made in the amount of your Jobs Credit applied against your tax. Your deduction for additional first year depreciation was more than can be allowed. An error was made when the Alternative Minimum Tax was figured. An error was made when the alcohol fuels credit or the Production Tax Credit was figu red. An error was made when the Research Credit was figured. The estimated tax payments (Federal Tax Deposits and applied overpayment from last year's tax) shown on your account do not agree with the amount claimed on your return. An error was made in determining the amount of your overpayment. The Credit Elect amount, amount to be treated as paid by beneficiaries, and the refund amount did not total the overpayment claimed on your return. We distributed your overpayemnt in the following priority: To be paid by beneficiaries, Credited to next year's estimated taxes, To be refunded to you. Reserved An error was made in figuring Total lncome Tax for a fiscal year with two tax rates. An error was made when the General Business Credit was figured on Form 3800. An error was made when the Low Income Housing Credit was figured on Form 8586. An error was made when the Recapture of Low lncome Housing Credit was figured on Form 8611. You made an error when figuring credit for prior year minimum tax on Form 8827. The amount of tax due, or the amount you overpaid was not correct. An error was made on Form 41 36 when your credit for federal tax on fuels was figured. An error was made on page 1 of your return when the amount of Total lncome Tax credit claimed was transferred from Form 4136. An error was made on page 1 of your return when your payment amounts were added. The amount reported as Total Estimated Tax Payments for the year was not correct. We have adjusted your tax as shown because we did not receive a reply to our request for additional information. We figured your tax for you. We have adjusted your return as shown because we did not receive a reply to our request. We can't allow the amount you reported as Federal lncome Tax Withheld. You didn't attach you Form(s) W-2 as verification as required. We eliminated the estimated tax penalty for the above tax period. If you prepaid the penalty, we will refund it to you. An error was made in the amount of your Orphan Drug Credit applied against your tax. Blank notice (10 blank lines in explanation area)

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(Form 720) lnput Code 01 02 Computer Prints The amount of undeposited taxes due, or the amount you overpaid, was not correct. The credit shown as an adjustment cannot be allowed because it was not claimed within 3 years from the time the original return was filed, or within 2 years from the time the tax was paid. An error was made when your total tax was figured. Part of the credit shown as an adjustment cannot be allowed because credit adjustments on Form 720 cannot exceed the tax reported on the return. You may use Form 8849, Claim, or if applicable, Form 4136, Computation of Credit of Federal Tax on Fuels, to obtain any remaining credit. The amount shown for adjustments was not correct. An error was made when the tax as adjusted was figured. Part of the credit shown as an adjustment cannot be allowed because it was not claimed within 3 years from the time the original return was filed, or within 2 years from the time the tax was paid. Reserved We have adjusted your net tax to zero. You may claim credits on Form 720 only up to the amount of the Total Tax for the quarter. To receive any remaining credit or refund, you must file Form 8849, Claim, or if applicable, Form 4136, credit for Federal Tax on fuels. The amount shown for claims from Schedule C was not correct. Reserved The amount shown as the Total Tax Deposited for the quarter andlor overpayment from previous quarter was not correct. The amount shown as an overpayment from the previous quarter was not correct Blank. TPNC 90 is a fill-in notice code. Use it when no other code fully explains the adjustment or when more than three notice codes are necessary. TPNC 90 can be used with other notice codes.
Forms 941,941SS, 945 & 943 lnput Code Computer Prints The amount of undeposited tax due, or the amount you overpaid, was not correct. The credit shown as an adjustment cannot be allowed because it was not claimed within 3 years from the time the original return was filed, or within 2 years from the time the tax was paid. An error was made when your total taxes were figured. The corrections you furnished on Form 941C were not shown as adjustments on your return. An error was made when the corrections shown on your Form 941C were figured. The excess withheld income tax shown as an adjustment cannot be allowed because it was not claimed for a tax period ending within the same calendar year for which it was originally reported. To claim a refund for the excess Withheld Income Tax, complete and return the enclosed Forms 843. Claim and 941c, Statement to Correct Information.
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Forms 941,941 SS, 945 & 943
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Computer Prints You made an error when computing your total Social Security or Medicare tax. The amount of taxes due was not correct. No Soc. SecuritylMedicare Tax is due if the wages you paid your household employee in a calendar quarter are less than $50.00. An error was made when the amount of your Advance Earned lncome Credit payments was subtracted from your total taxes. Reserved The total of your Federal Tax Deposits was incorrectly shown on the line for Advance Earned lncome Credit payments. The final payment with your return was incorrectly shown on the line for Advance Earned lncome Credit payments. The Advance Earned lncome Credit (AEIC) payment cannot be more than the appropriate percentage of the total wages and other compensation you paid. The appropriate rates are 10% for tax periods ending prior to 1985, 11% for 1985 and 1986, 14% for 1987 through 1990, 16.7% for 1991, 17.6% for 1992, 18.5% for 1993, 15.78% for 1994,20.4% for 1995 and subsequent years. Reserved Part of the credit shown as an adjustment cannot be allowed because it was not claimed within 3 years from the time the original return was filed, or within 2 years from the time the tax was paid. The amount paid with your return was erroneously shown on the Advance Earned lncome Credit line. The The Advance Earned lncome Credit payment cannot be the same as or more than the Soc. SecurityIMedicare Taxes. (941, 943). The Advance Earned lncome Credit payment cannot be the same as or more than Total Tax. The total Federal Tax Deposit amount was erroneously shown on the Advance Earned lncome Credit line. You used an incorrect Social Security tax rate in computing your Social Security taxes. (94 1, 943) You used an incorrect Medicare rate in computing your Medicare taxes. Reserved There was a descrepancy in the amount reported as Total Federal Tax Deposits for the quarter and the amount shown on our records (941). Reserved There was a descrepancy in the amount reported as Total Federal Tax Deposits for the year and the amount shown on our records. We have adjusted your tax as shown because we did not receive a reply to our request for additional information.
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28 (945), We have adjusted your tax as shown because we did not receive a reply to our request 29 (943) for additional information. 90 (Fill in text as directed by procedures.)

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Form 9401940EZ lnput Code Computer Prints The balance due, or the amount you overpaid, was not correct. An error was made in Part II of your return when your FUTA tax was figured. The amount shown as a State Credit was not correct because the payment to that state was late. An error was made in Part Ill of your return when your net FUTA tax was figured. Your taxable wages were incorrectly reported as exempt wages. An error was made when your allowable State Credit was figured. An error was made in computing your gross FUTA tax in Part II of Form 940. The credit reduction amount was not figured or was incorrect. An error was made in determining the amount of exempt payments in Part 1 or in subtracting the exempt payments from the total payments. We have adjusted your tax as shown because we did not receive a reply to our request for additional information. An error was made in Part 1 of your Form 940-EZ when your FUTA tax was figured. An error was made on your return because you checked 'No' in Box A andlor B or checked C, but computed the tax in Part II instead of using Parts Ill and V. (1991 and prior years only). Reserved The amount reported as total Federal Tax Deposits for the year was not correct. (MCC Generated) An error was made in the computation of exempt payments. Corporate Officers wages are not exempt from Federal Unemployment Tax. The first $7,000.00 of each officer's wages are fully taxable at the current prevailing rate. We have adjusted your tax accordingly. Since you failed to reply to our request for additional information, we have added all officers' wage amounts to your total taxable wages and assessed tax accordingly. Corporate Officers wages are taxable on the first $7,000.00 paid at the current prevailing rate. BLANK
Forms 11, I I C , 706,706NA, 709,730,2290 lnput Code Computer Prints The amount of tax was not figured correctly. The tax rate was not used correctly. The vehicles reported on a return for a later tax period were also taxable for the above tax period. The installment paid with this return was insufficient or the return was not filed by the date it was due. The tax amounts shown by category did not equal the total due on the "Total Tax" due. Only the additional vehicles acquired after the beginning of the fiscal year are to be reported on supplemental returns.

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Forms 11,11C, 706,706NA, 709,730,2290 Input Code 07 08 Computer Prints The amounts of wagers and lay-off wagers were not added correctly. The credit cannot be allowed because a statement was not furnished as required by the instructions on Form 730. An error was made when the amount of your credit was subtracted from your tax An error was made when the amount of your taxable gifts was figured for the current period. An error was made when the amount of your total taxable gifts was figured. An error was made when the tax was figured on the total amount of your taxable gifts. An error was made when the tax was figured on the total amount of your taxable gifts for the prior periods. An error was made when the tax was figured on your taxable gifts for the current period (709). The credit for state tax cannot be more than 95 percent of the federal tax (11-B). The credit for state tax cannot be more than 80 percent of the federal tax (11-B). The credit for state tax cannot be allowed because the state does not have a gaming -B). device tax ( I I The taxable take-off weight for piston powered aircraft is the weight over 2,500 pounds for each aircraft (2290). The registration tax applies to all aircraft, regardless of weight, and it may not be prorated (2290). An error was made on Schedule A - real estate (706). There is an error on Page 2, Part Ill, Schedule A - Gross estate in the U.S. (706NA). An error was made on Schedule B - Stocks and Bonds (706). There is an error on Page 2, Part Ill, Schedule B - Gross estate in the U.S. (706NA). An error was made on Schedule C - Mortgages, Notes, and Cash (706). There is an error on Part 2, Part Ill, Schedule B - Line 2, Gross estate outside the U S . (706NA). An error was made on Schedule D - Insurance on Decedent's Life (706). There is an error on Page 2, Part Ill, Schedule B - Line 3, Entire Gross estate wherever located (706NA). There is an error on Schedule E, Form 706-Jointly Owned Property andlor page 2, Part Ill, Schedule A-Gross estate in the U.S. (706, 706NA) An error was made on Schedule F--Other Miscellaneous Property not reportable under any other schedule. There is an error on Schedule G, Form 706-Transfer during Decedent's life, andlor page 2, Part Ill, Schedule A-Gross Estate in the U S . (706, 706NA) There is an error on Schedule H, Form 706-Powers of Appointment and/or page 2, Part Ill, Schedule A-Gross Estate in the U.S. (706, 706NA) An error was made on Schedule I -Annuities (706). An error was made on Schedule J - Funeral expenses and expenses incurred in administering property subject to claims (706). There is an error on Page 2, Part Ill, Schedule B - Line 4, Funeral expenses, administration expenses, decedent's debts, mortgages and liens and losses during administration. (706NA) An error was made on Schedule K - Debts of decedent and mortgages and liens (706). There is an error on Page 2, Part Ill. Schedule B - Line 5. deductions for expenses, claims, etc. (706NA)

d -
.,
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Forms 11, I I C , 706,706NA, 709,730,2290 Input Code

31
Computer Prints An error was made on Schedule L - Net losses during administration and expenses incurred in administering property not subject to claims. (706 only) There is an error on Schedule M, Form 706-Bequests, etc., to surviving spouse (marital deduction), andlor Page 2, Part Ill, Schedule B, line 6. Charitable deduction and marital deduction. (706, 706NA) There is an error on Schedule 0-Charitable, Public, and Similar Gifts and Bequests (Charitable deduction), andlor page 2, Part Ill, Schedule B, line 6, Charitable deduction and marital deduction. (706, 706NA) An error was made on Schedule P - credits for Foreign death taxes (706). There is an error on Page 2, Part Ill, Schedule B, Line 7, Total deductions (706NA). There is an error on Schedule Q, Form 706-Credit for Tax on Prior Transfers and/or Page 1, part 11, line 12, credit for tax on prior transfers. (706, 706NA) An error was made under computation of tax when the amount of net estate tax was figured (706). There was an error on Page 1, Part II, Line 14, when net estate tax was figured (706NA). An error was made when the credit for state death taxes was figured (706). There was an error on Page 1, Part II, Line 9, when credit for state death taxes was figured (706NA). There was an error on page 1, Part II, line 4, when tentative tax on the amount on line 3 was figured. (706) An error was made under computation of tax when the amounts of the credits were added. Form 706. An error was made under Computation of Tax when the balance due was figured. There was an error on page 1, Part II, line 7, Form 706 NA when unified credit was figured. An error was made on Schedule A when the amount of marital deduction was figured. An error was made under computation of tax when the tax due was figured. There was an error on page 1, Part II, line 5, when tentative tax on the amount on line 2 was figured. (706NA) An incorrect IRS class of tax was requested. An error was made on Schedule N - ESOP deduction (under Section 2057). Form 706 only. There was an error on Schedule R in computing total generation-skipping transfer tax, and/or page 1, Part II, line 15 total generation-skipping transfer tax. (706, 706NA) An error was made in computing your generation-skipping transfer tax. Form 709 There was an error on Schedule S in computing your Section 4980A increased estate tax, andlor page 1, Part II, line 16. (706, 706NA) There was an error on Schedule R-I-Generation-skipping, and/or page 1, Part II, Line 15. (706, 706NA) An error was made when tax was computed on total tentative tax amount. - Form 706 An error was made in computing tax for total tentative tax current amount. - Form 709 There is an error on Page 2, Part Ill, Schedule B, line 8, andlor Page 1, Part II, line 1, Taxable Estate. - Form 706NA An error was made in computing tax for total tentative tax prior amount. Form 709 There was an error in computing page 1, Part II, line 20, Balance Due. (706NA) An error was made in computing the taxable amount on line 5. - Form 706GS(D)

.
.-
Forms 11, I I C , 706,706NA, 709,730,2290
Input Code
Computer Prints An error was made in computing the gross GST tax on line 6. - Form 706GS(D) There was an error in computing Page 1, Part II, line 2, Total Taxable Gifts. - Form 706NA An error was made in computing the allowable credit on line 9. - Form 706GS(D) An error was made in computing your total net tax tentative (current amount). Form 709 There was an error in computing the amount on Page 1, Part II, Line 10, Balance. - Form 706NA An error was made in computing your total net tax tentative (prior amount). Form 709 An error was made in computing your net tax tentative (prior amount). - Form 709 There was an error in computing the amount on Page 1, Part 1 , line 11, credit for Federal Gift 1 Tax. - Form 706NA An error was made in computing your net tax tentative amount. - Form 706 An error was made in computing your total net tax tentative amount. Form 706 There was an error in computing the amount on Page 1, Part 1 , line 17, Earlier Payments. 1 Form 706NA An error was made in computing the total net GST tax on line 11. - Form 706GS(T) An error was made in computing the taxable estate on line 3. - Form 706 There was an error in computing the amount on Page 1, Part II, line 18, U.S. Treasury Bonds redeemed to pay estate tax. - Form 706NA An error was made in computing the net GST tax on Line 10. - Form 706GS(D) An error was made in computing the balance dueloverpayment amount. Forms 706GS(D)&(T) There was an error in computing page 1, Part II, line 3, Total. (706NA) There was an error in computing page 1, Part II, line 20, Total. (706NA) An error was made in computing the amount on Line 10. An error was made in computing the amount on Line 13. An error was made in computing the amount on Line 14. There was an error in computing page 1, Part II, line 6, Gross estate tax. (706NA) There was an error in computing the amount on Page 1, Part II, line 8, Balance. (706NA) An error was made in computing the total credit amount on line 14. - Form 709 An error was made in computing the generation-skipping-transfer taxes prepaid amount on line 18. - Form 709 An error was made in computing the amount on line 3, of Page 2, Part 3 of the Gift Tax Reconciliation. - Form 709 An error was made in computing the total gift amount on line 5, Page 2, Part 3 of the Gift. Tax Reconciliation. - Form 709 An error was made in computing the total deductions amount on line 12, Page 2, Part 3 of the Gift Tax Reconciliation. - Form 709 An error was made in computing the amount on Line 13, Page 2, Part 3 of the Gift Tax Reconciliation. - Form 709 An error was made in computing the taxable gifts on line 15, Page 2, Part 3 of the Gift Tax Reconciliation. - Form 709 An error was made in computing the amount on line 20. - Form 706 An error was made in computing your total tax amount. - Forms 706/706GS(D)/ 706GS(T)/709There was an error in computing Page 1, Part II, line 17, Total Transfer Taxes. - Form 706NA
Forms 11, I I C , 706,706NA, 709,730,2290 Input Code 90 Computer Prints More than three math errors were made on the return or there is no math error code that meets the error condition on the return.
(2) Non-Math Error Notice Codes
Notice Codes utilized on printed Forms 3446, 4084, 4085,4086 (IMF); Forms 4428, 3442, 4428PR, 3442PR (BMF); and Form 5329 (IRAF) IMF lnput Notice Codes. IMF lnput Code 01 05 10 15 20 25 30 90 Computer Prints
An error was made when your Total lncome from Prohibitive Transactions was figured. An error was made when your tax on Net lncome from Prohibitive Transactions was figured. The Amount of Tax Due, or the Amount You Overpaid, was not correct. An error was made when your Tax on Excess Inclusions was figured. An error was made when your Tax on Net lncome from Foreclosure Property was figured. An error was made when your Tax on Contributions After the Start-up Day was figured. An error was made when your Schedule A, Additional REMlC Taxes was figured. Blank.
IMF lnput Code 01
Explanation of Penalty and Interest Charges
Filing and Paying Late - A combined penalty has been added because your return was filed late and the tax was not paid when due. The penalty is figured at 5 percent of the unpaid tax for each month or part of a month the return was late. It cannot be more than 25 percent of the tax paid late. For income tax returns due after December 31, 1982 that are filed more than 60 days late, the penalty will not be less than $100 or 100 percent of the balance of tax due on your return, whichever is smaller. Underpayment of Estimated Tax - A penalty has been added because your estimated tax was underpaid. Generally, this penalty is charged when the total tax payments made on time are less than 90 percent of the tax shown on the return. The penalty is figured daily for the time the tax remains unpaid. However, all or part of this penalty can be removed if you meet any of the exceptions listed in the instructions on Form 2210 (Underpayment of Estimated Tax by Individuals). The penalty may also be removed if your underpayment was due to casualty, disaster, or other unusual circumstances. In addition, it may be removed if you had a reasonable cause for not making a payment and you either retired after age 62 or became disabled in the tax year a payment was due, or in the preceding year.
02

.
IMF lnput Code
Explanation of Penalty and Interest Charges
Dishonored Check - A penalty has been added because your check to us was not honored by your bank. For checks of less than $15.00, the penalty is the amount of the check. For checks of more than $15.00 to $750.00, the penalty charge is $15.00. For checks $750.01 and greater, the penalty charge is 2% of the amount of the remittance. Fraud - A penalty has been added for fraud. It is 50 percent of the underpaid tax, plus 50 percent of the interest due on the portion of the underpayment attributable to fraud. This 50 percent of the interest charge is a penalty and cannot be deducted from Federal taxes. Negligence - A penalty has been added for negligence. It is figured at 5 percent of the underpaid tax, plus 50 percent of the interest charge. This 50 percent of the interest charge is a penalty and cannot be deducted from Federal taxes. Failure to Pay - A penalty has been added because your tax was not paid when due. The penalty is 112 of 1 percent of the tax not paid on time. It is figured for each month or part of a month the payment was late and cannot be more than 25 percent of the tax paid late. However, any period used in figuring a penalty explained in Code 01 has not been included in figuring this penalty. Missing Social Security Number - A penalty has been added because your return did not include your social security number, or your spouse's number if you are married and filing a joint return or married and filing separate returns. The penalty is $50 for each time a required number was not included. lnterest - lnterest is figured from the due date of the return to the date of full payment or to the date of this notice. BMF lnput Codes BMF lnput Code 01 Explanation of Penalty and lnterest Charges
Delinquent Filing Penalty - A combined penalty has been added because your return was filed late and the tax was not paid when due. The penalty is figured as 5 percent of the unpaid tax for each month or part of the month the return was late. It cannot be more than 25 percent of the tax paid late. For income tax returns after December 31, 1982, that are filed more than 60 days late, the penalty will not be less than $100 or 100 percent of the balance of tax due on your return, whichever is smaller. Estimated Tax Penalty - A penalty has been added because your estimated tax was underpaid. Generally, this penalty is charged when the total tax payments made on time are less than 90 percent of the tax shown on the return. The penalty is figured daily for the time the tax remains unpaid. However, all or part of this penalty can be removed if you meet any of the exceptions listed in the instructions on Form 2220 (Underpayment of Estimated Tax by Corporations). These are the only exceptions that can be accepted. Failure to Deposit - We changed a penalty because it appears that you didn't deposit the correct amounts of tax on time. We used your record of Tax Liability to determine where to apply your deposits. We applied your deposits in the date order we received them. We figured the penalty on any tax not deposited, deposited late, or not deposited in the correct amounts. For deposits due after 12131189, the penalty rate varies as follows: 2% - deposits made 1 to 5 days late 5% - deposits made 6 to 15 days late 10% - deposits made 16 days or more late, but on or before the 10th day after the date of the first notice we sent you asking for the tax you owe.

-
BMF Input Code
Explanation of Penalty and lnterest Charges
Dishonored Check - We charged a penalty because your bank didn't honor your check. For checks of $1 5 or more, the penalty is $15 or 2% of your check amount, whichever is greater. For checks of less than $1 5, the penalty is the check amount. Fraud - The penalty is 75% of the tax you didn't pay due to fraud (50% of the tax you didn't pay due to fraud on returns required to be filed before 1/1/87, not including extensions. For tax you didn't pay due to fraud on returns required to be filed before 1/1/89, the penalty includes an additional 50% of the interest charged on the part of your underpayment due to fraud. This additional interest charge is a penalty and cannot be deducted from your federal taxes. Negligence Penalty - We charged a penalty of 5% on your unpaid tax. For underpayments on returns due before 1/1/89, not including extensions, we charged an additional 50% of the interest on the part of your underpayment due to negligence. This additional interest charge is a penalty and cannot be deducted from your federal taxes. Failure to Pay - We charged a penalty because, according to our records, you didn't pay your tax on time, Initially the penalty is 112 of 1% of the unpaid tax for each month or part of a month you didn't pay your tax. If we issue a Notice of Intent to Levy and you don't pay the balance due within 10 days from the date of the notice, the penalty increases to 1% a month. The penalty can't be more than 25% of the tax paid late. Missing Taxpayer Identifying Number (TIN) - We charge a penalty when you don't provide a social security number (SSN) for yourself, your dependent, or another person. We also charge a penalty when you don't provide your own SSN to another person or if you don't include your employer identification number on an information return. The penalty of $5 for each missing TIN the law requires on returns and statements due by 12/31/89. The penalty is $50 for each missing TIN the law requires on returns and statements due after 1213 1189. lnterest - lnterest is figured on unpaid tax from the due date of the return to the date of full payment or to the date of this notice. Daily Delinquency Penalty - A penalty has been added because your explanation for filing your return was not acceptable as reasonable cause. The penalty is $10 a day for each day the return was late, but cannot be more than $5,000. Failure to Deposit - W e charged a penalty because it appears that you didn't deposit the correct amounts of tax on time. Also, your Record of Federal Tax Liability was incomplete or illegible, or the liability amounts you reported didn't equal the net taxes for the tax period. Therefore, we averaged the total tax liability and equally distributed it throughout the tax period. We applied your deposits to the averaged liabilities in the date order we received them. We figured the penalty on any tax not deposited, deposited late or not deposited in the correct amounts. For deposits due after 12/31/89, the penalty rate is as follows: 2% - deposits made 1 to 5 days late, 5% - deposits made 6 to 16 days late, 10% - deposits made 16 or more days late, but on or before the 10th day after the date of the first notice we sent you asking for the tax you owe. When you don't pay the amount your owe within ten days of the date of the first notice we sent you, we automatically increase the penalty rate to 15% and include the additional penalty in the next bill. Incomplete Return Penalty - We charged you a penalty because, according to our records, you didn't file a complete return. The penalty is $10 a day for each day the return was incomplete, but may not be more than $5,000 or 5% of your gross receipts for the year, whichever is less.
IRA lnput Codes IRA lnput Code 01 Explanation of Penalty and Interest Charges
Delinquent Filing Penalty - A combined penalty has been added because your return was filed late and the tax was not paid when due. The penalty is figured at 5 percent of the unpaid tax for each month or part of the month the return was late. It cannot be more than 25 percent of the tax paid late. For income tax returns due after December 31, 1982, that are filed more than 60 days late, the penalty will not be less than $100 or 100 percent of the balance of tax due on your return, whichever is smaller.
is honored Check - A penalty has been added because your check to us was not honored by your bank. For checks of less than $15.00, the penalty is the amount of the check. For checks of more than $15.00 to $750.00, the penalty charge is $15.00. For checks $750.01 and greater, the penalty charge is 2% of the amount of the remittance.
Fraud Penalty - A penalty has been added for fraud. It is 50 percent of the underpaid tax, plus 50 percent of the interest due on the portion of the underpayment attributable to fraud. This 50 percent of the interest charge is a penalty and cannot be deducted from Federal taxes. Negligence Penalty - A penalty has been added for negligence. It is figured at 5 percent of the underpaid tax, plus 50 percent of the interest charge. This 50 percent of the interest charge is a penalty and cannot be deducted from Federal taxes. Failure to Pay - A penalty has been added because your tax was not paid when due. The penalty is 112 of 1 percent of the tax not paid on time. It is figured for each month or part of a month the payment was late and cannot be more than 25 percent of the tax paid late. However, any period used in figuring a penalty explained in Code 01 has not been included in figuring this penalty. Missing Social Security Number - A penalty has been added because your return did not include your social security number, or your spouse's number if you are married and filing a joint return or married and filing separate returns. The penalty is $5 for each time a required number was not included. Interest - lnterest is figured on unpaid tax from the due date of the return to the date of full payment or to the date of this notice. Daily Delinquency Penalty - A penalty has been added because your explanation for filing your return was not acceptable as reasonable cause. The penalty is $10 a day for each day the return was late. but cannot be more than $5,000. Note: For a complete list of Penalty Explanations refer to Notice 746 (Catalog Number 63146F)
(3) Adjustment Notice Codes
The following numerical codes and explanations appear on the reverse side of Adjustment Notices (BMF-CP 210,220,230,240,260,910 and 920; IMF-CP 21 and 22; and IRAF-CP 321 and 322) lnput Codes 1 2 3 4 5 Explanation Delinquent Late Filing Penalty Underpayment of Estimated Tax Penalty Failure to Comply with the Tax Deposit Requirements Penalty Dishonored Check Penalty Fraud Penalty

..x
Input
Codes
Explanation Negligence Penalty Failure to Pay Penalty. Missing SSN Penalty. Interest. Late filing penalty ($10 per day). Deducted penalty amount from account. Adjustment to withholding tax credits. Adjustment to ES credits. Substantiated credit adjustment (including gas tax) Please make your check or money order payable to "Department of the Treasury" and send it with this notice to the local IRS office handling your account. The duplicate copy is for your records. Reserved. The amount shown as balance due includes interest assessed on the prior balance. The amount shown as balance due must be paid within 10 days from the date of this notice. The amount shown as net adjustment charge should be paid within 10 days from the date of notice. Other amounts included in the balance due are past due. Payment on this account is past due. Balance due is less than $1.00. No payment is required. Overpayment amount is less than $1.00, and will not be refunded unless you request it. The overpayment amount will be refunded, with any allowable interest, if you owe no other amount. This notice is not the result of an audit of your return. When any return is selected for audit, a separate notice is sent. Penalty assessed for not furnishing requested taxpayer identifying number Penalty assessed for failure to report income from tips to your employer. Miscellaneous tax adjustment (NOTE: See TC 240). Misapplied credit. Elimination of late payment penalty charge. W-4 Penalty
7
8
9
10 12 13 14 15 16
(4) IRAF Filing History Codes

These codes are found on the Master File beginning in 1975. Some codes apply to the earlier years and others have been added for subsequent years. The various codes that may be found range from 0-7 as follows: 0 - N O IRA 1 - Primary spouse has IRA
2 - Secondary spouse has IRA

3 - Both have IRA
4 - IRA Notice issued
5 - IRA Notice issued to primary
6 - IRA Notice issued to secondary
7 - IRA Notice issued to both
10
Refund Deletion Codes
Use an appropriate Code for each deletion case. Code

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14
Explanation No Signature Filing Status to Single Filing Status to Married Filing Joint Filing Status to Married Filing Separate Filing Status to Head of Household Filing Status to Qualifying Widow w/Dep. Child Exemptions lncome from Wages, Salaries, Tips, etc. Interest lncome Dividend Income Refund of State & Local lncome taxes Alimony Received Schedule C Schedule D Capital Gains Distributions Supplemental Gains Fully Taxable Pensions & Annuities Other Pensions & Annuities Sch E lncome (or loss) Farm lncome (or loss) Sch F Other lncome Total lncome Moving Expenses Employee Business Expenses Alimony Paid Other Adjustments Total Adjustments to Income Adjusted Gross lncome Tax Computation Credit for the Elderly Child Dependent Care Investment Credit Foreign Tax Credit Total Credits Self-Employment Tax Minimum Tax on Alternative Tax
15
16
17
18 19 21 22 23 24 28 30 31 32 34 36 37 38 39 43 44 45
Code
47 48
Explanation Social Security Tax Tax on IRA Other Credits or Taxes Withholding Estimated Tax Payments Earned Income Credit Amt Paid with Form 4868 Excess SS Tax or RRTA Tax Tax on Special Fuels and Oils Total Payments Taxable Income Schedule A Credit Elect Payment with Return Incorrect Tax Manual Refund Refund Stop Request Bad Check FTD Payments Misapplied Credit Correspondence with Taxpayer Assessment to Post Duplicate Filing
50 51
52 53 54 55 56 58
75
76 77 78 79 80 81 82 83 84 85 86 87 88 89
670 verification
Transfer Payment to another Period No Document All Other Reasons
90 99

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Section 10. Federal Tax Deposit System

General
IRM 3.5.17.0, Federal Tax Deposit System, 3.41.268.0, FTD Processing on SCRIPS and IRM 120.1.4.0 Failure to Deposit Penalty. The Federal Tax Deposit (FTD) System allows the taxpayer to submit payments through the use of a depository bank that has a Paper Tax (PATAX) or Transaction Interface Package (TIP) Account with the ST. Louis FRB. In processing the FTD at the Submission Processing Center, the input data is processed through a series of daily batch runs that perform block balancing and document validity checks. Reports are generated showing all documents and revenue being processed through the batch runs. The reports are used to balance revenues received. Federal Tax Deposit coupons, Form 8109, are available from the IRS in a coupon booklet format. Taxpayers would be subject to a failure to deposit (FTD) penalty for having deposited in an incorrect method (EFTIFTD Penalty). This is the same penalty received by taxpayers for not making a coupon deposit through an authorized depositary (FTD avoidance penalty). ADEPT was the Service's first EFT program. It was piloted from 1989 to 1991 in the Andover Campus. TAXLINK began accepting nationwide federal tax deposits electronically in 1992 through Atlanta Campus. These deposits were not processed through the FTD system. Instead TAXLINK deposits went through GMF. Transaction and document codes were the same as though processed through the FTD system. These deposits are identified by their file location code (FLC 65). Taxpayers enrolled in TAXLINK will be rolled into EFTPS. Electronic deposits made after November 3, 1996 must be made through EFTPS. EFTPS - Electronic Federal Tax Payment System (EFTPS), is the government's current system for accepting federal tax payments electronically. EFTPS is not limited to accepting only FTD deposits but can accept all tax payments. EFTPS was certified for operation October 18, 1996 at the Tennessee Computing Center. Microfilm Serial Number The first two digits of the Microfilm Serial Number (MSN) identify the Campus which processed the FTD (for Forms 8 109 or 8109-B (paper forms). The third and fourth digits represent the OCFUSCRIPS cycle in which the FTD coupon was scanned (01-53 represent paper forms, such as Form 8109 and Forms 8109-8). As of July 2000, the Campuses have eliminated the magnetic tape process. The remaining six digits (OCR) or eight digits (SCRIPS) are a sequential serial number assigned during the scanning operations or mainline operations. The Service expects to see a marked decrease in the number of paper of magnetically transmitted deposits. Deposits processed through the purpose (to tag individual deposits or payments for future research) remains the same.
SCCF, BOBS, Error Register, Classification, and Reversals of FTDs

The FTD programs are currently in place at the following Submission Processing Centers: Austin, Cincinnati, Kansas City, and Ogden and Memphis.
1) Service Center Control File (SCCF) - The primary purpose of the SCCF is to balance
and control all transmittals (FRB and IRS) processed by the FTD Mainline System. If the FTD has not successfully processed through the SCCF, the FTD will not be released to the Tape Edit Processing (TEP) for posting on the master file. Transmittals that are rejected or deleted at TEP are corrected on the SCCF Invalid Posting Transcript. Transmittals that have cleared the SCCF are processed on the SCCF Historic and the Block Completion List during month end processing.
(2)
Blocks out o f Balance (BOBS) - FTDs are balanced to ensure that individual FTD amounts agree with the transmittal (AOC) amount. Blocks that are out of balance appear on the FTD BOB Register for corrections, adjustments andlor re-inputs. Corrections and adjustments are sent to ISRP for input. Re-inputs are sent to SCRIPS for re-scanning, reserializing and re-filming. Blocks that are on the FTD BOB Register are neither reported on the classified reports or TEP, however, they are controlled on the FTD SCCF.
(3)
FTD Error Register FTD Error Register contains the elements of each FTD coupon that cannot pass validity checks within the FTD System. A record on the FTD Error Register will consist of two lines. The first line is the document identification information. The second line is the employer identification information. Money on FTD coupons on error register has already classified."
Classification - FTDs are classified into tax classes as they are released from SCRIPS. They are also balanced with the St. Louis Federal Reserve Bank (FRB) verification records. Effective October 23, 2000 the St. Louis FRB will be the only FRB to process FTDs. Blocks that are not in balance with the St. Louis FRB require adjustments to the Paper Tax (PATAX) Account or Transaction Interface Package (TIP). The account is maintained at authorized Treasury Tax & Loan (TT&L) depositaries. The classification of tax classes is reported on the FTD Daily Wire by FRB batch date. The tax class amounts are reported to the Treasury and used for reporting to the various trust funds. Reversals -Authorized TT&L depositaries submit reversal requests to the St. Louis FRB to process reversals for incorrect amounts and ISRPhonored checks. The request is forwarded to the CampusCampus to adjust the taxpayer's account and the TT&L account. Requests that result in overpayment of taxes and payment made in error by taxpayers are not accomplished through this process.
(4)
(5)

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FTD Deposit Requirements and Penalties

(1)
Because of the increasing complexity of this program and the many dates and amounts involved, IRM 120.1.4.0 Failure to Deposit (FTD), should be referenced for details.
Deposit Requirements
Form
Undeposited Tax
Period
Deposit Required
941*
$499.99 or less
End of first or second month End of third month End of any month
Not required but must be added to next month's liability. Not required. Either pay with return or make deposit by RDD. By the 15th day of the following month, unless a 3-banking-day deposit was required during that month. Refer to IRM 120.1.4.0, Failure to Deposit Penalty. Within 3 banking days after the close of the eighth-monthly period. NOTE: Safe Haven (95% Rule) provisions apply. Refer to IRM 120.1.4.0, Failure to Deposit Penalty.
End of any eighth-monthly period
*For periods prior to 9303. ** For periods prior to 9312. $1 00,000.00 or more On any day on or after Aug. 1, 1990 Within 1 banking day after the specific date. NOTE: Safe Haven (95% Rule) provisions apply. Refer to IRM 120.1.4.0, Failure to Deposit Penalty Not required but must be added to next month's liability. Not required. Either pay with return or make deposit by RDD. By the 15th day of the following month, unless a Sbanking-day deposit was required during that month. Refer to IRM 120.1.4.0, Failure to Deposit Penalty Within 3 banking days after the close of the eighth-monthly period. NOTE: Safe Haven (95% Rule) provisions apply. Refer to IRM 120.1.4.0, Failure to Deposit Penalty.
$499.99 or less
End of first or second month End of third month End of any month

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Deposit Requirements Form 940 Undeposited Tax $100,000.00 or more Period On any day on or after Aug. 1, 1990 Deposit Required Within 1 banking day after the specific date. NOTE: Safe Haven (95% Rule) provisions apply. Refer to IRM 120.1A.0, Failure to Deposit Penalty. Not required but must be added to next quarter's liability. Not required. Either pay with return or make deposit by RDD. By the last day of the following month.
$100.00 or less
End of first, second or third quarter End of last quarter
$100.01 or more CT-1*(RR Tax) $499.99 or less
End of any quarter
End of any month other than Not required, but must be added to next month's liability. December End of December End of any month By RDD. By the 15th day of the following month, unless a 3-banking-day deposit was required. Refer to IRM 120.1.4.0, Failure to Deposit Penalty. Within 3 banking days after the close of the eighth-monthly period. NOTE: Safe Haven (95% Rule) provisions apply. Refer to IRM 120.1.4.0, Failure to Deposit Penalty. Within 1 banking day after the specific date. NOTE: Safe Haven (95% Rule) provisions apply. Refer to IRM 120.1, Ch. 4, Federal Tax Deposit Penalties. Not required but must be added to next quarter's liability. Not required. Either pay with return or make deposit by RDD. By the last day of the following month.
$100,000.00 or more
On any day on or after Aug. 1, 1990
CT-I* (Railroad Unempl. Repayment Tax)
$100.00 or less
End of first, second or third quarter End of last quarter
$100.01 or more
End of any quarter
$199.99 or less
End of any month other than Not required, but must be added to December next month's liability. End of December End of any month Not required. Either pay with return or make deposit by RDD. By the 15th day of the following month, unless a 3-banking-day deposit was required during that month. Refer to IRM 120.1.4.0, Failure to Deposit Penalty.

--
Deposit Requirements
Form
Undeposited Tax
Period
Deposit Required
Within 3 banking days after the close of the quarter-monthly period. NOTE: Safe Haven (90% Rule) provisions apply. Refer to IRM 120.1.4.0, Failure to Deposit Penalty. *For periods prior to 199303. See for 199303 and subsequent quarters **For periods prior to 9312 Otherwise follow Form 941 requirements
$2,000.00 or more End of any quarter-monthly period
Monthly Deposit Requirements Form 720 Undeposited Tax Period By end of 1st or 2nd month Deposit Required On or before last day of the next month when cumulative tax exceeds $100. Not required. Taxpayer may either pay with return or make deposit. On or before last day of the next month of quarter. On or before last day of the next month of quarter.
$100 or less
720
$100 or less
By end of quarter
720
More than $100
Any month in quarter Any month in quarter.
720 (Air Trans & More than $100 Communications)
If semimonthly deposits for quarters 199012 and prior, refer to IRM 120.1.4.8.7.0, Failure to Deposit Penalty. If the TOTAL liability during the lookback period is . . . $50,000 or less More than $50,000 Payment date is: >Saturday >Sunday >Monday >Tuesday Payment date is: >Wednesday >Thursday >Friday And
...
Then a deposit must be made:
However, if the total accumulated liability during either deposit period exceeds $100,000, the deposit must made: the next day the next day
On or before the 15th of the following month On or before the following >Friday
On or before the following >Wednesday
the next day

. --a
--
Term Lookback Period a period of historical return filing(s) used to determine which deposit schedule a taxpayer must follow when making current year payroll tax deposits
Definition o r Example for quarterly returns: for annual returns:
the total original employment the total original employment tax liabilities from tax periods tax liability from the second between July 1 and June 30 previous tax return period.
Deposit Schedule - The schedule an employer follows to determine (a) the length of the deposit period over which liabilities are accumulated and (b) when the deposit is due. Since 1-1-1993, the deposit schedules have been called either Monthlv or Semi-weekly. Refer to IRM 120.1.4.3.2.3 Accumulated Liability - the sum of tax liabilities from each individual payroll(s) within a deposit period. The amount that must be deposited. (Deposit Liability) Deposit Period for taxpayers following a monthly deposit schedule, the deposit period covers: a calendar month Sat.,Sun.,Mon. & Tues. *********OR********* Wed.,Thur, and Friday Banking Day - Deposits are due only on banking days. Banking days are days other than Saturday, Sunday, Federal holidays or state banking holidays. See IRM 120.1.4.2 for the chart of bank holidays recognized by Master File and IDRS. Safe Harbor - Use of the safe harbor rules has been expanded to all depositors. An employer is required to deposit 100% of the deposit liability on or before the deposit due date. Regulations provide a safe harbor, (safety net option) if the employer cannot deposit the full amount required. An employer will still be considered to have met their deposit obligation if the underpaymenffshortfall (the difference between the required deposit liability amount and the actual amount of the deposit) is less than the greater of $100 or 2% of the required deposit. The shortfall is treated as a new, unique, separate liability, arising from its own separate deposit period and carrying its own deposit due date. The shortfall due date is determined by the deposit schedule followed. Transition Rule - The modification of the FTD Penalty program in effect 1-1-1 993 through 12-311993 to ease employers transition to the new 1993 deposit rules. See IRM 120.1, Ch 4 for details. DeMinimus Rule - Employers handling payroll taxes are required to deposit those monies. Failure to use the Federal Tax Deposit System or to deposit in the correct manner will subject the employer to a FTD penalty equal to 10% of the amount incorrectly submitted. However, if the total return hability is less than $2,500, the employer is relieved of the burden of making small deposits and may submit a check (to the IRS) for the full amount of the tax liability with their return without incurring a FTD (failure to deposit in the correct manner) penalty.
I
for taxpayers following a semi-weekly deposit schedule, the deposit period is either:

- -
Term
Definition or Example
Application of Payments (FIFO) Credits are ordered by the date received. Multiple credits of the same transaction code received the same date are combined into one credit amount. Valid credits include TC 610, 650, 670, 700, 760, 710 and 716. Liabilities are ordered by the due dates. Multiple liabilities arising from the same deposit period are combined into one liability. Multiple liabilities, from various deposit periods, with the same due date are further ordered by their incurred date. --Credits are applied in date made order against deposit liabilities in due date order. Apply oldest deposits to the oldest unpaid or unsatisfied liability. A liability is considered satisfied when either 100% of the liability has been received or an acceptable safe harbor payment is received.
4
(1)
Computer Codes
Penalty Computation Codes (PCC)
(a)
Computation codes are used to show why Masterfile computed a penalty on the account. These codes also indicate what penalty explanation text is printed on balance due notices. The following codes are associated with the FTD Penalty. The PCC is ISRPSCRIPSplayed with the literal "FTD PEN" below the TC 186. The FTD penalty PCCs are written so that only one PCC is needed to describe the reason(s) why the FTD penalty was assessed. See section 8(4) BMF Reason Codes for additional detail.
(b)
Trans Code
Return with good Return with invalid or no ROFT ROFT Information
Return with an In-correct ROFT
$100,000+ account
All "good" TC 650 All TC 670 and/or "bad" TC 650 Mix of TC 610, "good" 650, "bad" 650 & 670
---------- $1000,000
------------ account
PCC 54 PCC 57 PCC 55 PCC 57 PCC 56 PCC 57-
PCC 03 PCC 41 PCC 42
- "good" TC 650 is a deposit made as required: by coupon through an authorized depositary or in

the case of a mandated taxpayer, a deposit made via EFT. - "bad" TC 650 is a non-EFT deposit made by mandate (taxpayer required to deposit electronically.)
(c)
PCCs are required when manually computing or adjusting the penalty (TC 180 input with a significant dollar amount). Indicating the computation method used will continue the processing audit trail and reduce the nerd to request previous case files \vhm responding to incoming correspondence or calculating subsequent adjustments.

-A~
(d)
When resolving a SIC 2 return, if the penalty abatement (due to reasonable cause) request that came in with the return is denied, remember to enter Reason Code 62 in the first reason code position (and the appropriate PCC)and issue the taxpayer's Letter of Appeal Rights. 854C. See IRM 20.1.1, for more details.
(2)
Penalty Reason Codes (PRC)
These codes are entered to indicate why a penalty was abated (penalty relief is granted). Notice that PRC 62 should be entered only if the penalty is being abated for one of the reasonable cause reasons. If the penalty is abated because of a reasonable cause criteria, enter RC 62 in the first position of the reason code field and the specific reasonable cause criteria code in the fourth position (ADJ 54). If penalty relief is being granted for any other reason (e.g., legislative, administrative provision) enter that specific reason code in the fourth position. The first position will be blank. IRM 20.1.1 and Section 8 of this document are referenced for details. (3) Schedule Indicator Codes (SIC)
When existing conditions would prevent the computer from being able to complete systemic processing, SICS are edited onto the return during initial return processing. Masterfile's recognition of these codes generally results in the creation of an internal transcript which requires manual intervention to complete the processing of the return. The SIC Codes applicable to FTD Penalty processing are as follows: Sic Code 0 computer generated 199212 & prior 199512 & subsequent
return processed return processed return processed return processed with good informa- with good informa- with good informa- with good information tion tion tion missing information, penalty computed by averaging available information missing information, penalty computed by averaging available missing information, penalty computed by averaging available information reasonable cause claimed Church Social Security issue missing information, penalty computed by averaging available information reasonable cause claimed Church Social Security issue
reasonable cause Safe Harbor checked or reason- claimed able cause claimed Backup withholding (BWH)/Church Social Security issue Schedule A attached (BWH)/ Church Social Security issue
not applicable 1st time occurrence of 3 banking day requirement Schedule 6 attached not applicable
not applicable
not applicable
not applicable
not applicable
$1000,000 account $1000,000 account $1000,000 account $1000,000 account
7 computer generated
not applicable
not applicable
not applicable
incomplete information, causing averaging on a $1000,000 account
--
(4)
Manual
Codes are required with each TC 180 input with a dollar amount. This will indicate the computation method used and eliminate the need to request previous case files when responding to incoming correspondence or calculating subsequent adjustments. See IRM 102.4, IDRS Terminal Input, for input instructions of the PCC codes listed in (1) above. Reason Code 62, the reasonable cause indicator, is not affected by the input of the above codes and still must be input whenever reasonable cause applies. It may be used alone (for abatements) orwith any of the above codes when reasonable cause is being denied and a penalty is being manually assessedlasserted. RC 62 is entered in the first position, the applicable PCC must be entered in the fourth position.
FTD Credit Module
In January 1987 to address excess FTD payments received by the IRS, the FTD credit module was established. Payments placed in the credit module are systemically analyzed for proper application as subsequent tax returns are processed. Additionally, the credit module can be researched on IDRS or with master file transcripts, for possible manual application of the payment(s). The transfer to the FTD credit module occurs automatically as a default procedure during the Rollover analysis. If the excess credit amount equals (within $1.00) the amount of one TC6501660 (Doc. Code 97) transaction with a transaction date equal or prior to the tax period ending (minus 5 days), the TC6501660 will automatically transfer into the next subsequent account or intolestablish (if the first one) the FTD Credit Module. The module can only be established through the rollover analysis. The FTD Credit Module can be recognized by the presence of MFT-01 and the tax period-0000, and will always be the first tax module present on the account. The presence of MFT-01 has no other meaning than to allow this module to be placed first in the record. The module is researchable on IDRS and through MRS request. During Rollback analysis the FTD Credit Module will be analyzed for a single unreversed TC6501660 (Doc. Code 97) equal (within $1.00) to the excess credit claimed in the tax module being addressed. If a satisfactory credit is found a TC6521662 (reversing transaction) will post to the FTD Credit Module with the following elements from the satisfying TC6501660 transaction: (1) Document Locator Number (DLN) with 99 in the 9th & 10th positions
(2) Transaction Date
(3) Amount
(4)
Microfilm Serial Number
A TC6501660 will also post to the gaining module with the following elements from the reversed credit module: (1) DLN (with 99 in the 9th & 10th positions and the correct tax class)
(2) Transaction Date

-
' &
-
. .
A..
-..
10 - I0
(3) Amount
(4)
Microfilm Serial Number of the TC6501660 being reversed in the FTD Credit Module
An AM Research Transcript will be generated every 26 cycles for the earliest transaction remaining unreversed in the FTD credit module. Refer to IRM 3.5.1 7. If there are any debit modules anywhere in the taxpayers account, criteria for unpostable 305 will apply.
Questions and Answers
Is it possible to manually transfer out of the FTD Credit Module? Yes Is there a tolerance on the amount of the deposit transferred manually out of the FTD Credit Module? Yes, in that the exact amount of the deposit transaction must be transferred. Exception: A partial transfer can be made if the transaction is to a consolidated FTD. What will show as a history record if the credit is manually transferred to another account? The reversal transaction will appear as a TC6521662 followed by the cross reference TC586 with TIN, MFT and Tax Period. Can a refund be generated or manually issued from the FTD Credit Module? No. The amount must be transferred out and then refunded. Can a return ever post to this module? No. A return cannot post to this tax module; it is a storage module. What will address this credit module? The module will be created through the rollover analysis and can be transferred during rollback analysis or through a manual transfer. Will there ever be a time when the FTD credit module will be in zero balance? Yes, this is possible if all the deposits in the FTD credit module are transferred out, either automatically or manually. Is the format of the FTD Credit Module different than the tax module? No, the format is essentially the same.

.
Section 11. Collection

Collection Offices
The location codes identify the office which has Collection jurisdiction and are used primarily by campus' in routing output (TDAs, TDls, DTRs, etc.) to the proper area offices. Area office location codes for all campus' servicing each area office are listed below. Area office addresses can be found on the IRS intranet website:
http://serp.enterprise.irs.gov/databases/who-where.dr/addresses.dr/collections. htm
SB Area Office
Sew. Cntr BSC
State
W&I Area Office
Sew. Cntr ANSC
State ME, VT, NH, MA, RI, CT, NY PA, NJ, DE, MD, DC, VA, NC, SC AR, LA, MS, TN, AL, GA. FL MI, OH, KY, WV, WI, IL, IN ND, MN, SD, NE, IA, KS, MO, OK, TX MT. WY, CO, NM, AZ, UT, NV, WA, OR, ID, HI, AK CA
ME, VT, NH, MA, 1/11 RI, CT
BSC PSC PSC MSC PA, NJ DE, MD, VA, NC, 1/14 SC, DC FL 1/15
ATSC AUSC KCSC AUSC
CSC
MI, OH, KY, WV 1/16
FSC
CSC MSC CSC MSC OSC OSC OSC OSC PSC OSC
WI, IL, IN AR, LA, MS, TN, AL, GA ND, MN, SD, NE, IA, KS, MO OK, TX MT. WY, CO, NM, AZ, UT, NV WA, OR, ID, HI, AK CA CA PR, INT'L CA
1/17
FSC
Campus Collection Branch Andover Campus Atlanta Campus Austin Compliance Center Collection Div. Brookhaven Campus BSC-19 Cincinnati Campus Fresno Campus Kansas City Campus Memphis Campus Ogden Campus Philadelphia Campus
NMF Unit Ledger Card Units Campus Andover-ANSC Atlanta-ATSC Austin-AUSC Brookhaven-BSC Cincinnati-CSC Fresno-FSC Kansas City-KCSC Memphis-MSC Ogden-OSC Philadelphia-PSC Stop Number 340
51 6262 442 42 4213 42 21 6283 422C
ACS Call Sites (W&l TOLL FREE NUMBER 800-829-7650, SBlSE TOLL FREE NUMBER 800-829-3903) Includes the areas of coverage, and Campus addresses. Call Site Cleveland Area Office 27 Campus Philadelphia P.O. Box 24017 Drop Point 813 Bensalem, PA 19028 Philadelphia P.O. Box 24017 Drop Point 813 Bensalem, PA 19028
Detroit
('-
Area Office Brookhaven site

22. 21, 25
Campus Philadelphia P.O. Box 24017 Drop Point 813 Bensalem, PA 19028 Philadelphia P.O. Box 24017 Drop Point 813 Bensalem, PA 19028 Cincinnati P.O. Box 145566 Stop 813 Cincinnati, OH 45214 Cincinnati P.O. Box 145566 Stop 813 Cincinnati, OH 45214 Cincinnati P.O. Box 145566 Stop 813 Cincinnati, OH 45214 Kansas City P.O. Box 419236 Kansas City, MO 64141 Fresno P.O. Box 24017 Fresno, CA 93779 Kansas City P.O. Box 419236 Kansas City, MO 64141 Fresno P.O. Box 24017 Fresno, CA 93779 Kansas City P.O. Box 41 9236 Kansas City, MO 64141 Fresno P.O. Box 24017 Fresno, CA 93779 Fresno P.O. Box 24017 Fresno, CA 93779
Philadelphia
Denver
Oakland
Nashville
Jacksonville
Buffalo
Dallas
Austin
Atlanta
Fresno
Seatle
TDA/TDl Assignment Codes (TSIGN Codes)
TDNTDI Assignment Codes. This eight-digit code identifies the area office, territory, branch, group and employee or special action code to which TDAs and TDls are assigned. The assignment code appears on the DIAL and DAIP, TDA and TDI, IDRS SUMRY and TXMOD and on other special listings on which the TDAITDI assignment code controls the inventory item.
Branch and Group Codes (fifth and sixth digits)
= ACS
ACS TDAlTDl Suspense File SCCB Notice Case. ACS TDAITDI ACS Early Intervention Reserved Case returned to ACS from the Queue Reserved
= CFf = Reserved
Reserved or District SPf Valid for AIC International only Hardcopy systemically generated For reports purposes when an NMF Account is encountered with an ACS branch number. Reserved Hardcopy from notice status (SCCB) Hardcopy from ACS Special Procedures Function (Future ICS enhancement) Collection Support Function Special Procedures Function
= Queue or reserved
Case in Queue Reserved
= SCCB
Substitute for return program Reserved Manually Monitored Installment Agreement (includes manually monitored 668-w)

--
SCCB special program Reserved Special Procedures type case
= Various
Reserved Inspection Reserved Employee Plans Exempt Organizations Reserved EmployeeIAction Codes: For CFf assignments (fifth digit 1-4), the seventh and eighth digits represent individual employees in a field group. EXAMPLE: 51011253 51 = District Office 01 = Area Office 1 2
= Field Branch
= Field Group
53 = Employee Number For ACS, SPf and SCCB assignments, the seventh and eight digits represent action codes. EXAMPLE: 14018981 14 01 8
= District Office = Area Office

=SCCB
9
81
= Special Procedure Type Case = Trust Fund Recovery 2-year hold file
Action Codes (seventh and eight digits)
= Active cases = Transfer to field; no supporting documents = Associate pertinent information with ACS = Reserved = Potential ACS installment agreement = Reserved = Reserved = Potentially Dangerous Taxpayer = Reserved = No contact made with taxpayer
= Reserved

---&L-p:2-
= Taxpayer agreed to go into local IRS office = Associate pertinent information with TDNTDI = Taxpayer cooperative but could not come into office
= Taxpayer uncooperative or case unresolved
= Reserved
= District SPf use
= Trust Fund Recovery penalty 2 year hold file = Chapter 7 Bankruptcy (liquidating) = Chapter 9 Bankruptcy = Chapter I1 Bankruptcy = Chapter 13 Bankruptcy = Other Bankruptcy = Reserved = Substitute for Return (SCCB cases) Probate (Decedent) claim (SPf cases) = Receivership claim = Suit cases (SPf cases) Bankruptcy (SCCB cases)
= Judgment cases
= Estate tax TDAs = Intelligence Hold (TC-914) cases = Refund Litigation cases (divisible assessment) = Refund litigation cases (all others) = Tax Court cases (zero balance accounts) = Tax Court cases (protective assessment-TDA issued) = Collateral Agreement cases = Reserved
Resource and Workload Management System (RWMS)

The Resource and Workload Management System (RWMS) is a Collection case scoring and ordering system intended to have a meaningful impact on Collection case processing. The initial design of RWMS is to cover all IMF and BMF delinquent account and delinquent return modules that require processing beyond the Campus notice chain. The overall effect of the RWMS system is to prioritize cases to maximize yield and minimize cost. The heart of the RWMS system is the methodology to convert delinquencies into an estimate of yield per module. By utilizing both the Master File and IDRS systems, "conversion equations" have been developed to convert any given module into an estimate of net yield. The primary factors used in these conversion equations will be DIF scores and/or TDA amounts and the Last Return Amount (LRA). By using the DIF score, balance due modules can be identified as well as cases likely to be paid in full. After the yield scores have been derived these taxpayer modules can be placed in rank order and sequenced from highest to lowest priority.
Automated Collection System (ACS)

ACS is a computerized inventory system which maintains balance due accounts and return delinquency investigations. A call site has an Automated Collection Branch (ACB) under the Chief, Collection Division of the call site district. Inventory is divided among teams using the last two digits of the Taxpayer Identification Number (TIN). Team inventory is divided into one of four functions, with each function having 10 units to act as holding bins for ACS accounts awaiting action. The four functions are: (1) Contact (C) handles taxpayer telephone calls;
(2)
Investigation (I) searches for taxpayers andlor assets, and initiateslfollows-up on locator or enforcement actions; Research (R) responds to taxpayer correspondence, makes adjustments and works cases requiring special handling. Campus (S) call site support function to all call site teams, inputting IDRS actions, performing research and follow-ups, processing telephone lists, ACS letters, levies, liens and responds to ACS letters and levies.
(3)
(4)
Most balance due accounts and return delinquency investigations are issued to ACS after normal Campus notice routines. Inventory is worked in priority order based on ranges in the Resource Workload and Management System (RWMS) score. Cases not resolved in ACS are assigned to district Collection Field functions or, if below the district RWMS score for field issuance, are held in a queue.
Taxpayer Delinquency Investigations

TDls will be issued from the TDI Notice File on a weekly basis. Routine cases will receive one or two notices before a TDI is issued, unless the account history justifies the immediate issuance of the TDI. Individual Master File Delinquency Checks-IMF delinquency and the Underreporter programs are produced semi-annually from the Reconciliation of the Request for Notice or TDI Information Returns Program (IRP). Business Master File Delinquency Checks-The Business Master File is checked periodically for non-filing of tax returns. Non-Master File-NMF delinquency data produced periodically is added to the TDI Notice File as a manual delinquency check is performed. Employee Plans Master File (EPMF)-Delinquencies will be identified by monthly analysis. Delinquent return modules for one or more plans under the same employer entity will be processed by IDRS. IDRS will record the fact of Notice and TDI issuance. No provision is made for issuance of status reports.

--
BMF TDI Explanation (sample removed) -The following information is contained o n a BMF
Notice Dates-This
will always be a Monday-three
days after date printed on the notice.
Notice Codes-(A,Ca,Dn,F,I,T,U,V,W,and Z) A maximum of three may be present following a notice code date. The code will appear after the latest notice date present at the time of terminal input. IDRS Cycle-Indicates Campus. the year (1989) and week (20) the TDI is issued and printed in the
Del. Check Cycle-Indicates the year and week the account originally went into a TDI status (ACS or hard copy) and is often the same as the IDRS cycle in S73 above. RSC-Region with jurisdiction over the DO the TDA-TDI assignment code and Campus where the TDI Notice data is maintained and the TDI printed. TDAlTDl Assignment Code-First four digits indicate the District and the Area Office to which the TDI was originally issued. The second four digits show the group and individual to whom the TDI is assigned. TDA Code-If a TDA is printed above the first name line, an IDRS TDA was outstanding when the TDI was issued. TDI Information-Furnishes PC-Primary handling. information to assist in closing the TDI.
Code (B,E,F,L,N,P,Q,S,T,U,V,W,X or Y) identifies a TDI that requires special
SC-Secondary Code (H,I,J,R or V) is printed to hrnish additional information. A maximum of four additional codes may appear based upon information in the taxpayer's entity module. PLC-Primary Location Code is the present District and Area Office location (DOAO) according to the taxpayer's address. It will be blank if it is the same as the location code of the TDI. This element of information is important in transferring a case to the district where the taxpayer resides. ED-Establishment date
FYbl-Fiscal Year Month is the month the fiscal year ends and it is used to determine the due date for filing the corporation income tax return. EC-Employment Code (BIMF) C-Church F-Federal G-State or Local Government M-Maritime Industry N-Non-Profit Organization S-Foreign Subsidiary W-Non Profit Organization (withholding only, not subject to FICA) PTiD-Number of partners if Form 1065 filing requirement or date of death.

-
The word DUPLICATE will print when an existing inventory TDI is reissued. An existing inventory TDI is reissued when Command Code TSlGN with Notice Code "T" is input. ACCTMERGE will print when a successful account consolidation is made and a TDI is issued under the new TIN. (10) Potentially Dangerous Taxpayer Indicator-If "PDT" is printed, the taxpayer has been identified on the Master File as potentially dangerous and a request for information from the PDT System database should be made through the immediate supervisor. (11) Repeater Indicator-"RPTn--A tax module has been in TDI or notice status other than first notice within the past fifteen months (64 cycles). (12) Tax Shelter Indicator-"TXSn-An Examination case related to tax shelter is open. is on the Payer Master File this year. The
(13) Payer Master File Indicator-"PMFn-Account indicator is reset each year. (14) Compliance Code-"N" (15) Check Digit-Alphabetic present. (16) BW-Backup for non-filers.
(XX) characters used in validating the TIN if name control is not
Withholding
(17) Name and Address of Taxpayer-Name and address will print as it appears on the TDI Notice File as of the cycle printed on the TDI. (18) Last Compliance Update Cycle (YYYYCC)-Indicates the year and week the last time a new delinquent module was added to the TIF as a result of a BMF delinquency check. BMF compliance data (LPS, Num-partners, etc.) reflects BMF at that time. (19) Exempt organization return data will be printed if the taxpayer has a filing requirement for an EO return (MFT 33,34,37,44,67) with an identifier of "E". I st-5th Digit 6th-8th Digit 9th-13th Digit 14th 15th Digit 16th 17th Digit 18th-20th Digit 21st 22nd Digit 23rd-26th Digit RD SS CC AC TO FC AC GEN -date (YYYYMM) the taxpayer was ruled to be an exempt organization -Subsection -Classification -Asset -Type Code of Organization Code (Entity) Code Code Code Code
-Foundation -Affiliation
- Group Exemption Number-a
four digit number that identifies the organization as a member of a group exemption ruling
(20) Name Control-The first four characters of the taxpayer's name. For individuals, the first four characters of the surname. (21) Case code-a -W-2 -W-4 Inquiry Referral four character position code to identify the type of notice being issued.

. .
---I.-
--
--
--
CAWR 3949 NOTN 3278 GAME DISC PDT PTNR 3921 CRBL REJC UNPO 5346 RSCH 914 TEST
-Combined -Criminal -NO TIN -Interest -State
Annual Wage Reporting lnvestigation Division Request
on U.S. Savings Bonds
Lottery and Gambling Casino Winners Dangerous Taxpayer Indicator #
-1 120-DISC -Potentially -Stock -Credit -1 06511120s Study Option Program Balance Unresolved TDI Unresolved Request (Replaces 4298) Case lnvestigation Freeze (Computer generated). Test Case
-Rejected
-Unpostable -Examination -Research -Criminal -Collection
(22) Taxpayer Identification Number (TIN)-Taxpayer's EIN followed by a file source code. EIN blank-BMF; N-Non Master File; P-EPMF EIN. (23) Sole proprietor's SSN-preceded by a "P".
(24) SEEPAGEn-Will print when a TDI has more than 6 (BMF) LPS records andlor more than 10 delinquent tax modules on any file. This indicates that more than one TDI form was printed on the taxpayer. (n - 2-9) (25) Transferor TDNTDI Assignment Code-TRFR nnnnnnnnn will print to show who was responsible for the investigation prior to transfer out of the Area Office. A new TDI is issued on all transfers from one Area Office to another Area Office. (n - 0-9) (26) Grade Level Assignment-Code 9, 11, or 12 will appear on every TDI to show the type of case to be worked and may be used by management on the assignment of TDls. (27) RWMS Score-a numeric score calculated by using several critical data elements from the taxpayer's account. A high score indicates a greater potential yield from the investigation. (28) Master File History Section-Designed to give historical data on each MFT for the taxpayer entity and will only show information where the MFT has an open filing requirement or LPS information. Form TYD-14 provides space for six MFTs. If more than six are present, a second form will be printed showing the name, address, EIN cycle number, location code and the additional MFTs.
(a)
FORkl-is the tax form(s) the taxpayer is or was required to file. Will print the form number in M F T sequence. FR-Filing Requirement code indicates the current filing requirement of the taxpayer. This code is important in conducting a full compliance check with the taxpayer.
(b)

-+
(c)
LPS-Last Period Satisfied is the last tax period year (YYYY) and month ( M M ) satisfied whether posted prior or subsequent to the delinquent period printed on the TDI. NA (not available) will be prlnted if the taxpayer has a current tiling requirement but the MF showed no prior period satisfied thr the type oftax involved when the compliance data were extracted For IDRS. For purposes of a Full compliance check, periods subsequent to the LPS or the latest delinquent period printed on the TDI, whichever is later, should be checked. TC-Transaction Code is the transaction that satisfied the period printed in the LPS. IfNA is printed in the LPS, this element of information will be blank. This information will be useful in determining the action taken on the LPS For the respective MFT. LRA-Last Return Amount is the total tax liability amount (dollars only) for the respective MFT. The maximum range is 999999 (no punctuation) and if greater, it will print 1 MIL. If TC 150 contains no tax or is being posted in the same cycle as the delinquency check, an 0 will be printed. If the LPS prints NA or the T C prints a code other than 150 for the MFT, this element of information will be blank. CC-Condition Code may be printed on the LPS if satisfied by TC 150. Three return condition codes (F-Final Return Secured, 6020b-6020b assessment, T-Delinquent Return Secured by notice of TDI closure, Y-Accept Tax Return as Submitted) will be used; however, no more than two will be printed for one return. Condition codes are seIected for printing in the sequence shown above. If the LPS prints NA or a CC is not present in the transaction section, this element of information wilI be blank if the TC is a 59X. The closing code will be printed.
(d)
(e)
(0
(29) Credit Balance-The a m o u n t available for t h e period stated that m a y b e credited a g a i n s t the total tax shown o n t h e return. W h e n T C 590, 591 or 593 is c h e c k e d , t h e "Credit" column must b e c h e c k e d . Indicate t h e a m o u n t of credit not posted o n t h e TDI w h e r e it is determined that t h e taxpayer h a s a credit b a l a n c e for t h e specific period stated; otherwise leave blank. (30) CAF indicator will a p p e a r to left of credit b a l a n c e N=O through 8 (a) (b) (c) (d) (e) &TC 961 Deleted or Revoked module. representative authorized to receive notices representatives authorized to receive notices representative authorized to receive notices and refunds.
1-1
2-2 3-1
4--2 representatives authorized to receive notices and refunds.
(0
(g) (h)
5- No authorization to receive notices or refunds. No blind trust present. Other authorization present. &Reserved 7-1 representative authorized to receive refunds. trust in effect.
(i)
8-Blind
(311 Tax Form. MFT a n d Period-All delinquent tax modules as of t h e delinquency c h e c k will b e printed on t h e TDI. If m o r e than 10 periods are delinquent a t the time of t h e delinq u e n c y c h e c k , a s e c o n d form will b e printed showing t h e taxpayer's n a m e , a d d r e s s , EIN,
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cycle numbers. RSC. TDAITDI Assignment Code, and the additional delinquent periods. The period is the year and month and may be converted to a date by using the last day of the month to show the period ending date. For MFT 48(NMF), and 58(4638), 60 or 93(2290), 61 or 94(1I ) , 62 or 95(11B) and 63 or 96(11C), the beginning period will be shown. For EPMF the plan number will be displayed instead of MFT. Indicate tax form numbers, MFTs and periods that are due at the time of interview where a TC is checked. All delinquent periods not preprinted on the TDI which require the input of a Transaction Code should be recorded on the face of the TDI. Use Command Code TDlNQ to determine if there are delinquent periods not preprinted on the TDI. (32) Closing Transaction Codes-590, 591, 593, 594, 595, 596, 597 or 598. Any information to be posted to the tax module(s) of the name and number appearing on the TDI should be shown. A closing code should be entered in the block. (33) TaxableINon-taxable Returns Secured Closing-Mark this column to indicate a return for the tax module was secured. The tax return should be annotated with TC 599 and the appropriate closing code. (34) Tax Due on Return-If prepaid credits). a tax return is secured, enter the dollar amount of tax due (after
(35) Amount Collected-If a tax return is secured, enter the dollar amount of any payment received with the return. (36) Recall-Check this space when a Daily Transaction Register recall is received for a period printed on the TDI. It should also be checked where research shows a satisfactory closing transaction code posted more than one cycle prior or if a notice, TDA or return (with DLN) having the same name, number, period and MFT is present. Also, check this space when terminal response to Command Code FRM14 is "NO MFT" or "NO TX PERIOD" and the period is printed on the TDI. (37) Credit-When TC 590, 591, or 593 is used it may be necessary to check this column where a credit balance is present depending upon the circumstances of the period involved. This is the only exception where more than one block can be used for one period. An explanation is required on the reverse of the TDI. (38) Master File Entity Change--Used in lieu of Form 2363 to make changes in the Master File. May only be used when changing from the TDI name and number. Form 2363 must be used for making changes from another name or number to the TDI name and number. It is not to be used to furnish information concerning a prior action, but should be used when action is t o ~ b e taken on the same entity. Do not use TC 016 to close filing requirements where TC 591 can be used in the closure section above. (39) Signature of Person Closing TDI-Complete this space when the TDI is closed.
(40) Managerial Approval-When any tax module on the TDI is closed under the provisions of P-5-133, Group Manager approval is indicated by written initials in this space. (41) Location CodeIEmployee Number-Indicate the complete assignment number of the employee closing the TDI. (42) Date-Complete this space when the TDI is closed.
IMF Taxpayer Delinquency Investigation Graphic removed - the following information is
(-
found on an IMF TDI
IMF TDI EXPLANATION Notice Dates-This will always be a Monday-three days after date printed on the notice
Notice Codes-(A,Ca,Dn,F,I,T,U,W, and Z) A maximum of three may be present following a notice code date. The code will appear after the latest notice date present at the time of terminal input. IDRS Cycle-Indicates Campus. the year (1986) and week (39) the TDI is issued and printed in the
Del. Check Cycle-Indicates the year and week the account originally went into a TDI status (ACS, ASFR hardcopy TDI). Often, same as IDRS cycle, +S73 above. RSC-Region with jurisdiction over the DO in the TDA-TDI assignment code and Campus where the TDI Notice data is maintained and the TDI printed. TDAlTDl Assignment Code-First four digits indicate the District and the Area Office to which the TDI was originally issued. The second four digits show the group and individual to whom the TDI is assigned. TDA Code-If a TDA is printed above the first name line, an IDRS TDA was outstanding when the TDI was issued. The word DUPLICATE will print when an existing inventory TDI is reissued. An existing inventory TDI is reissued when Command Code TSlGN with Notice Code " T is input. ACCTMERGE will print when a successful consolidation is made and a TDI is issued under a new TIN. TDI Information-This section shows information known about the taxpayer regarding the tax year being checked. If data for a specific code is unknown, the position will show zeros or remain blank. SEL-IRP Selection Code will be shown to reflect the type of cases selected by criteria methods. PC-Primary Code literal will be followed by a Code "B" or blank. AG-Age of primary taxpayer is computed from year of birth shown on the SSA record to and including the tax year being checked. IRP-Information Returns Program amount is the income that IRS has knowledge of the taxpayer receiving "this year". This may not include all income if the taxpayer's identifying number was missing from an information return or all information returns were not included in the program. ND-Number of Documents in the case. WH-Withholding is the amount withheld from the taxpayer on Form W-2, Wage and Tax Statement. (10) Refund Balance Due Code R-Current 6-Current delinquent year IRP net tax due information indicates potential refund delinquent year IRP net tax due information indicates balance due.

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(11) Compliance Code-"Nu-Non-filers (12) Potentially Dangerous Taxpayer Indicator-If "PDT" is printed, the taxpayer has been identified on the Master File as potentially dangerous and a request for information from the PDT System database should be made through the immediate supervisor. (13) Repeat Indicator-"RPT"-A tax module has been in TDI or notice status, other than first notice, within the past fifteen months (64 cycles). (14) Tax Shelter Indicator-"TXS"-An Examination case related to tax shelter is open. is on the Payer Master File this year. Indi-
(15) Payer Master File Indicator-"PMFU-Account cator is reset each year.
(16) Last Compliance Update Cycle (YYYYCC)-Indicates the last time a new delinquent module, along with the corresponding IRP data, was added to the TIF. (17) TDI Grade Level-Code 9,11, or 12 will appear on every TDI to show the type of case to be worked and may be used by management on the assignment of TDls (18) Name and Address of Taxpayers-Name and address will print as it appears on the TDI Notice File as of the cycle printed on the TDI. (19) Check Digit-Alphabetic (XX) character used in validating the TIN if name control is not present. (20) Name Control-The first four characters of the taxpayer's name. For individuals, the first four characters of the surname. (21) TDI Case Code-a W-2 W-4 CAWR 3949 NOTN 3278 GAME PDT 3921 CRBL REJC UNPO 5346 RSCH 914 TEST four character position code to identify the type of notice being issued.
-W-2 Inquiry -W-4 Referral -Combined Annual Wage Reporting -Criminal Investigation Division Request -NO TIN -Interest on U.S. Savings Bonds -State Lottery and Gambling Casino Winners -Potentially Dangerous Taxpayer Indicator -Stock Option Program -Credit Balance Unresolved -Rejected TDI -Unpostable Unresolved -Examination Request (Replaces 4298) -Research Case --Criminal Investigation (Computer generated). -Collection Test Case SSN followed by a file source code. SSN blank-IMF Valid;
(22) Primary SSN-Taxpayer's IMF Invalid.
(23) SEEPAGEn-Will print when a TDI has more than 6 LPS records andlor more than 10 delinquent tax modules on any file. This indicates that more than one TDI form was printed on the taxpayer. (n- 2-9)

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(24) Transferor TDAlTDl Assignment Code-TRFR nnnnnnnn will print to show who was responsible for the investigation prior to transfer out of the Area Office. A new TDI is issued on all transfers from one Area Office to another Area Office. (n- 0-9)
(25) BWI-Backup
Withholding Indicator
(26) CAF indicator will appear to left of credit balance N=O through 8 0-TC 961 Deleted or Revoked module. 1-1 representative authorized to receive notices. 2-2 representatives authorized to receive notices. 3-1 representative authorized to receive notices and refunds. 4-2 representatives authorized to receive notices and refunds. 5- No authorization to receive notices or refunds. No blind trust present. Other authorization present. 6-Reserved. 7-1 representative authorized to receive refund. 8-Blind trust in effect. (27) Module Balance Amount-The amount available for the period stated that may be credited against the total tax shown on the return. When TC 590, 591 or 593 is checked, the "Credit" column must be checked, Indicates the amount of credit not posted on the TDI where it is determined that the taxpayer has a credit balance for the specific period stated; otherwise leave blank. (28) Tax Form, MFT and Period-All delinquent tax modules as of the delinquency check will be printed on the TDI. If more than 10 periods are delinquent at the time of the delinquency check, a second form will be printed showing the taxpayer's name, address, TIN, cycle numbers, RSC, TDAlTDl Assignment Code, and the additional delinquent periods. The period is the year and month and may be converted to a date by using the last day of the month to show the period ending date. Indicate tax form numbers, MFTs and periods that are due at the time of interview where a TC is checked. All delinquent periods not preprinted on the TDI which require the input of a Transaction Code should be recorded on the face of the TDI. Use Command Code TDlNQ to determine if there are delinquent periods not preprinted on the TDI. (29) RWMS Score-a numeric score calculated by using several critical data elements from the taxpayer's account. A high score indicates greater potential yield from the investigation. (30) Master File History 'Section-shows information extracted from the Master File. If the Master File history information is unknown, these positions will show zeros or remain blank. AGI-Adjusted Gross Income. NT-Balance Due as of status 21 or refund per prior year return. Balance Due will show a plus (+) symbol. Overpayment will show a minus (-) symbol. TDA CD-The TDA will indicate a Code A, U or R if a TDA was issued for "last year's" return. The space will be blank if a TDA was not issued. A-TDA issued for "last year" which presently has an unpaid balance. U-TDA issued for "last year" on which there has been a TC 530 (Currently Not Collectible Account) posted and which has an unpaid balance. R-TDA issued for "last year" which has no unpaid balance. DF-Data Filed is the month, day and year the "last year's" tax return was filed.

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LRF-Last Return Filed is the last tax year a return is shown on the IMF. FS-Filing Status shown on "last year's" return. O=Single, filing an estimated tax declaration I =Single 2=Married, filing jointly 3=Married, filing separate 4=Unmarried, head of household 5=Surviving widow or widower with dependent child 6=Married filing separately claiming spouse as exemption 7=Head of Household with an unmarried child's name listed, but no exemption claimed SSA-Social Security Administration Status Code shown as "D" or blank."DVindicates deceased. POD-Post of Duty Code found on Selection Code 92 cases only. DY-Tax year of the delinquent period. PYNCn-Prior Year Notice Code. See below. Reflects the results of matching a current year Collection case to one for the prior tax year and then determining the way IDRS will process the Collection case. 4-Processed as TDI potential for delinquent modules for both current and prior year. &Repeater; no record of closure of prior year case. 6-Repeater; prior year case resolved, or still open in TDI status; current year case would be worked to TDI regardless of repeater situation. 7-Processed as two notices only unless current year case is added to a still open TDI status account or accelerated TDI conditions are met. 8-Not Repeater; case worked to TDI on own merit. 9--Not Repeater; case not normally worked to TDI-on own merit. ISC-IRP Collection case Campus code. EX-Exemption claimed by taxpayer on "last year's" return. (31) Secondary SSN-Preceded by S
(32) Closing Transaction Codes-590, 591,593,594, 595, 596, 597 or 598. Any information to be posted to the tax module(s) of the name and number appearing on the TDI should be shown. A closing code should be entered in the block. (33) TaxableINon-taxable Returns Secured Closing-Mark this column to indicate a return for the tax module was secured. The tax return should be annotated with 'TC 599 and the appropriate closing code. (34) Tax Due on Return-If prepaid credits). a tax return is secured, enter the dollar amount of tax due (after
(35) Amount Collected-If a tax return is secured, enter the dollar amount of any payment received with the return. (36) Recall-Check this space when a Daily Transaction Register recall is received for a period printed on the TDI. It should also be checked where research shows a satisfactory closing transaction code posted more than one cycle prior or if a notice, TDA or return (with DLN) having the same name, number, period and MFT is present. Also, check this space when terminal response to Command Code FRM14 is "NO MFT" or "NO TX PERIOD" and the period is printed on the TDI. (37) Credit-When TC 590,591, or 593 is used it may be necessary to check this column where a credit balance is present depending upon the circumstances of the period
involved. This is the only exception where more than one block can be used for one period. An explanation is required on the reverse of the TDI. (38) Master File Entity Change-Used in lieu of Form 2363 to make changes in the Master File. May only be used when changing from the TDI name and number. Form 2363 must be used for making changes from another name or number to the TDI name and number. It is not to be used to furnish information concerning a prior action, but should be used when action is to be taken on the same entity. Do not use TC 016 to close filing requirements where TC 591 can be used in the closure section above. (39) Signature of Person Closing TDI-Complete this space when the TDI is closed
(40) Managerial Approval-When any tax module on the TDI is closed under the provisions of P-5-133, Group Manager approval is indicated by written initials in this space. (41) Location CodeIEmployee Number-Indicate employee closing the TDI. the complete assignment number of the
(42) Date-Complete this space when the TDI is closed.
+ '
6
Code
Primary and Secondary TDI Codes

Explanation Comment
6
E
lndicates the delinquency met the crite- The "B" code shows that only one notice will be ria for the TDI Suppression Program. issued. A TC 148 with Entity lndicator 4 has been input to identify a W-4 Civil Penalty Case. The "E" coded cases will have the fourth notice issued three weeks after the first notice is issued followed by a TDI four weeks later.
Reissued delinquency check on all sup- The "F" coded cases are for all types of tax pressed delinquent return periods. within jurisdiction of a specific DO or for a specific type of tax for the entire MF. lndicates notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (with DC 77). lndicates that there is a TC 912 on the module in a Status 02 or 03. Prompt TP contact should be made on these cases because they usually indicate that TP has not supplied necessary information or the TDI was deliberately accelerated. The "I" code indicated that the case was referred from Criminal Investigation and will cause a TDI to bypass ACS.
There is a module in the account in sta- The "J" code indicates there is at least one tus 22 with an unreversed TC 530 account reported as currently not collectible present. and Form 53 should be available for reference. A TC 148 with Entity lndicator 9 has The "L" coded cases will have the fourth notice been input to identify a Letter 903 (DO) issued three weeks after the first notice is case. issued followed by a TDI six weeks later. A TC 148 with Entity lndicator 7 has The "N" coded cases will have the fourth notice been input to identify false refund claim issued three weeks after the first notice is issued followed by a TDI four weeks later. cases. A TC 148 with Entity lndicator 1 has been input to immediately issue the TDI (primarily when a TP is involved in bankruptcy proceedings). lndicates at least one TDI or TDA was closed during the past twelve months. The "Q"coded TDI results when an employee inputs this request. Subsequently, a fourth notice will be issued three weeks after the first notice followed by a TDI six weeks later. The "R" code indicates a TP has had prior delinquencies. Every effort should be made to bring these repeater TP's current and to encourage future compliance. The "S" coded cases will have the fourth notice issued three weeks after the first notice is issued followed by a TDI six weeks later. The "T" coded cases will have the fourth notice issued three weeks after the first notice is issued followed by a TDI six weeks later.
A TC 148 with Entity lndicator 8 has been input to identify an erroneous refund case. A TC 148 with Entity lndicator 5 has been input to identify a narcotics case.
A TC 148 with Entity lndicator 6 has The "U" coded cases will have the fourth notice been input to identify a Special Enforce- issued three weeks after the first notice is ment Program case. issued followed by a TDI six weeks later. lndicates notice routine was interrupted or the TDI was accelerated by a reversal or expiration of a TC 474 (other than DC 77)**Can be Secondary Code** Prompt TP contact should be made on these cases because they usually indicate that TP has not supplied necessary information or the TDI was deliberately accelerated.
A TC 148 with Entity lndicator 3 has The "W" coded cases will have the fourth notice been input to identify a Potentially Dan- issued three weeks after the first notice is gerous Taxpayer. issued followed by a TDI six weeks later.

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Code
X
Explanation Total liability shown on the latest return posted for the same type of tax (MFT 01, 03, 09 or 11) was 5,000 or more. This applies to the Last Period Satisfied for the same MFT as the delinquent tax period.
Comment The "X" coded cases indicates a high priority TDI and will be issued five weeks after the first notice. These TDls should be completed in the shortest possible time period. Often these accounts pertain to trust fund liabilities.
Indicates that a prior closing transaction The "Y" coded cases indicates that a prior TC has been reversed by a TC 592. was erroneously input or that TDI issuance was accelerated through the input of a TC 590 followed by a TC 592.
* These Codes will appear as secondary codes only
IRP Selection Criteria Codes

Reference IRM 5.19 The filing requirement for an individual liable for Self-Employment Compensation Act Tax is $400 or more of net income. Since the current income tax return filing requirement has increased, many individuals who are liable for the SE tax may be inclined to overlook the $400 filing requirement and believe that they are exempt from the requirement to file. Therefore, the TDI Supplement may be referenced for indications of past payments of SE tax as a basis for interrogating the taxpayer about liability for SE Tax. Certain Selection codes may reflect self employment tax information from the preceding years tax returns. The following is a list of the Collection Case Selection Criteria Codes. The return delinquency may include IRP documents in addition to those described in the "Criteria for Selection Code" column.
Tax Year 1991 Selection Codes Selection Code Title of Selection Code Self-Employed Business Income Schedule D Stopfiler Very High SFR High SFR Low SFR Stock Sales Criteria for Selection Code Prior year return had 200 or more in self employment tax BMF IRP document is present Prior year return had Schedule D present and TPI was 20,000 or more SFR Balance due 2,000 or more SFR balance due is 1,000-$2,000 SFR balance due is 500-$999 Total broker sales per IRP for delinquent year is 50,000 or more, taxpayer is under age 65, potential tax assessment is less than 200 and taxpayer does not have a TC 590 or 591 in prior year module Tax refundlbalance due with potential tax 1-$199
Low IRPlReminder to File
Tax Year 1991 Selection Codes Selection Code Title of Selection Code Criteria for Selection Code
Refund Conduit income Balance Due NEC High TPI Stopfiler Large Dollar Mortgage Interest Paid
Miscellaneous with refund due and potential tax 200 or more Schedule K-I income is 30% or more of total IRP income Miscellaneous with balance due and potential assessment 200 or more Non-employment compensation is 30% or more of total IRP income TPI per prior year return was 40,000 or more Total IRP income of 100,000 or more Mortgage interest paid per IRP is 10,000 or more, taxpayer is under age 65, potential tax assessment is less than $200 and taxpayer does not have a TC 590 or 591 in the prior year module Real estate sales per IRP is 100,000 or more, taxpayer is under age 65, potential tax assessment is less than 200 and taxpayer does not have a TC 590 or 591 in the prior year module Interest and dividends per IRP is 1,000 or more and taxpayer is under 14 years of age Taxpayers with griencard data on the IRMF and a potential tax assessment of at least 50 Taxpayer applied for passport and has IRP income with potential tax assessment of at least 50 and taxpayer is under age 65 with no TC 590 or 591 in the prior year module CTR, Form 8300, or Form 8362 is present on IRMF and greater than 25,000, taxpayer is under 65 with no TC 590 or 591 in the prior year module
Real Estate Sales
Dependent Greencard Passport
Frivolous Nonfilers ExtensionICredit Balance *9 1 92 High Credit Balance IRS Employee
TC 148 indicator is equal to 10-99
Taxpayer has expired extension and 100 credit balance, or 300 credit balance regardless of extension Credit balance over 5,000 Self-explanatory
*Indicates a change in the selection code
Tax Year 1992 Selection Codes Selection Code Title of Selection Code Criteria for Selection Code
Self-Employment Business Income
Prior year return had 200 or more in self-employment tax BMF IRP document is present Both income and nonincome IRP document qualify.

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Tax Year 1992 Selection Codes Selection Code 05 Title of Selection Code Schedule D Stopfiler High SFR Low SFR Stock Sales Criteria for Selection Code Prior year return had a Schedule D present and total positive income (TPI) for return was 20,000 or more. SFR balance due is 1,000 or more SFR balance due is 500 to 999 Total broker sales per IRP for delinquent year is 50,000 or more, taxpayer is under age 65, potential tax assessment is less than 200 and taxpayer does not have a TC 590 or 591 in prior year module. Any type of income with a balance due greater than zero Any type of income with a net tax due less than or equal to zero. Schedule K-I income is 30% or more of total IRP income and potential tax is 200 or greater. Potential tax assessment is 200 or greater nonemployee compensation is 30% or more of total IRP income and credit balance is 5,000 or less. Potential tax is greater than 200, nonemployee compensation is 30% or more of total IRP income and has a credit balance over 5,000. TPI per prior year return was $40,000 or more. Total IRP lncome of 100,000 or more Total IRP lncome of 100,000 or more with no NEC income. Mortgage interest paid per IRP is 10,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module. Real Estate sales per IRP is 100,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module. Dependent fourteen years old or younger with interest and dividend income 5,000 or higher. Taxpayers with Greencard or Passport Indicator potential tax assessment of 50 or greater. CTR, Form 8300, or Form 8362 is present on IRMF and greater than 25,000, the taxpayer is under 65, and no TC 590 or TC 591 is in the prior year module. Stopfilers who have an open TDA indicator that signifies a TDA in installment agreement status. TC 148 indicator is equal to 10-99 # Taxpayer has an expired extension or credit balance Current IRS employees including temporary and parttime seasonal workers not currently working.
Balance Due No Balance Due Conduit lncome Low CrediUNonemployee Compensation High CrediUNon-employee Compensation High Total Positive lncome (TPI) Large Dollar Large Dollar ASFR Mortgage Interest Paid
Real Estate Sales
Dependent Greencard or Passport Cash Transaction Register (CTR) Installment Agreement Frivolous Nonfilers ExtensionlCredit Balance IRS Employee
Tax Year 1992 Selection Codes Selection Code Title of Selection Code Other Federal Employee Criteria for Selection Code Federal employee or Retiree with SFR balance of 100 or more. (Federal employee indicator F' is on case major). State or local government employees with SFR balance due of 100 or move. (StatelLocal employee indicator S' is on case major).
*Indicates a changed or new selection code
Tax Year 1993 Selection Codes Selection Code Title of Selection Code Self-Employment Business lncome Schedule D Stopfiler High SFR Low SFR Stock Sales Criteria for Selection Code Prior year return had 200 or more in self-employment tax BMF IRP document is present Both income and nonincome IRP document qualify. Prior year return had a Schedule D present and total positive income (TPI) for return was 20,000 or more. SFR balance due is 1,000 or more SFR balance due is 500 to 999 Total broker sales per IRP for delinquent year is 50,000 or more, taxpayer is under age 65, potential tax assessment is less than 200 and taxpayer does not have a TC 590 or 591 in prior year module. Any type of income with a balance due greater than zero Any type of income with a net tax due less than or equal to zero. Schedule K-I income is 30% or more of total IRP income and potential tax is 200 or greater. Potential tax assessment is 200 or greater nonemployee compensation is 30% or more of total IRP income and credit balance is 5,000 or less. Potential tax is greater than 200, nonemployee compensation is 30% or more of total IRP income and has a credit balance over 5,000. TPI per prior year return was $40,000 or more. Total IRP lncome of 100,000 or more Total IRP lncome of 100,000 or more with no NEC income. Mortgage interest paid per IRP is 10,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module.
Balance Due No Balance Due Conduit lncome Low CreditlNonemployee Compensation High CreditlNon-employee Compensation High Total Positive lncome (TPI) Large Dollar Large Dollar ASFR Mortgage Interest Paid

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Tax Year 1993 Selection Codes Selection Code Title of Selection Code Real Estate Sales Criteria for Selection Code Real Estate sales per IRP is 100,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module. Dependent fourteen years old or younger with interest and dividend income 5,000 or higher. Taxpayers with Greencard or Passport Indicator potential tax assessment of 50 or greater. CTR. Form 8300, or Form 8362 is present on IRMF and greater than 25,000, the taxpayer is under 65, and no TC 590 or TC 591 is in the prior year module. Stopfilers who have an open TDA indicator that signifies a TDA in installment agreement status.
Dependent Greencard or Passport Cash Transaction Register (CTR) Installment Agreement Frivolous Nonfilers ExtensionlCredit Balance IRS Employee Other Federal Employee
Balance Due 94 *Indicates a changed or new selection code
# Taxpayer has an expired extension or credit balance Current IRS employees including temporary and parttime seasonal workers not currently working. Federal employee or Retiree with SFR balance of 100 or more. (Federal employee indicator F' is on case major). State or local government employees with SFR balance due of 100 or move. (StatelLocal employee indicator S' is on case major). Any type of income with a balance due greater than zero
TC 148 indicator is equal to 10-99
TAX YEAR 1995 SELECTION CODES -(in descending order o f priority) Selection Code Title of Selection Code Criminal Investigation Criteria for Selection Code
# Taxpayers under CI investigation. All notices and the TDI are suppressed. Case majors are sent to the campus' for information only.
Current Internal Revenue Service employees including. temporary and part-time seasonal workers not currently working. Information Returns Program (IRP) document may not be present. TC 148 indicator is equal to 10-99
IRS Employee
Frivolous Nonfilers Large Dollar ASFR Large Dollar lnstallment Agreement
Total IRP Income of 100,000 or more with no NEC income. Total IRP Income of 100,000 or more Stopfilers who have an open TDA indicator that signifies a TDA in installment agreement status.

L-- .
A . P --
Selection Code
Title of Selection Code Business lncome
Criteria for Selection Code BMF IRP document is present. Both income and nonincome IRP documents qualify. Taxpayer could be a federal contractor. Potential tax is greater than 200, nonemployee compensation is 30% or more of total IRP income and has a credit balance over 5,000. Potential tax assessment is 200 or greater nonemployee compensation is 30% or more of total IRP income and credit balance is 5,000 or less. SFR balance due is 1,000 or more SFR balance due is 500 to 999 Offer in compromise (OIC) indicator is present on the individual master file. (OIC indicator "0" is on case major) Federal employee or Retiree with ASFR balance of 100 or more. (Federal employee indicator F' is on case major). State government employees with ASFR balance due of $1 00 or more Prior year return had $200 or more in self-employment tax. Schedule K-I income is 30% or more of total IRP income and potential tax is $200 or greater. Taxpayer has an expired extension or credit balance Prior year return had a Schedule D present and total positive income for return was $20,000 or more. TPI per prior year return was $40,000 or more. Dependent fourteen years old or younger with interest and dividend income 5,000 or higher. Mortgage interest paid per IRP is 10,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module. Real Estate sales per IRP is 100,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module. CTR, Form 8300, or Form 8362 is present on IRMF and greater than 25,000, the taxpayer is under 65, and no TC 590 or TC 591 is in the prior year module. Taxpayers with Greencard or Passport Indicator potential tax assessment of 50 or greater. Any type of income with a balance due greater than zero Any type of income with a net tax due less than or equal to zero.
High CreditINon-employee Compensation Low CreditINonemployee Compensation High SFR Low SFR Offer in Compromise
Federal EmployeeIRetiree
State Government Employee Self-employment Conduit Income ExtensionICredit Balance Schedule D Stopfiler High Total Positive lncome P I ) Dependent Mortgage Interest Paid
'
Real Estate Sales
Cash Transaction Register (CTR) Greencard or Passport
Balance Due No Balance Due
Any line marked with # is for ofticial use only
'Indicates a changed or new selection code Selection Code 21 (Stock Sales) has been eliminated. Tax Year 1996 Selection Codes - (in descending order of priority)
Selection Code
Title of Selection Code Criminal Investigation
Criteria for Selection Code Taxpayers under CI investigation. All notices # and the TDI are suppressed. Case majors are sent to the campus' for information only. Current Internal Revenue Service employees including temporary and part-time seasonal workers not currently working, Information Returns Program (IRP) document may not be present. TC 148 indicator is equal to 10-99
IRS Employee
Frivolous Nonfilers Large Dollar ASFR Large Dollar Installment Agreement Business lncome
Total IRP lncome of 100,000 or more with no NEC income. Total IRP lncome of 100,000 or more Stopfilers who have an open TDA indicator that signifies a TDA in installment agreement status. BMF IRP document is present. Both income and nonincome IRP documents qualify. Taxpayer could be a federal contractor. Potential tax is greater than 200, nonemployee compensation is 30% or more of total IRP income and has a credit balance over 5,000. Potential tax assessment is 200 or greater nonemployee compensation is 30% or more of total IRP income and credit balance is 5,000 or less. Taxpayer filed delinquent return(s) during fiscal year 1996. Aggregate net tax due on delinquent return(s) filed is $30,000 or more, and taxpayer has not filed tax year 1996 income tax return. Taxpayer filed delinquent return(s) during fiscal year 1996. Aggregate net tax due on delinquent return(s) filed is less that $30,000 but at least $5,000, and taxpayer has not filed tax year 1996 income tax return. SFR balance due is 1,000 or more SFR balance due is 500 to 999 Offer in compromise (OIC) indicator is present on the individual master file. (OIC indicator "0"is on case major) Federal employee or Retiree with ASFR balance of 100 or more. (Federal employee indicator F' is on case major). State government employees with ASFR balance due of $100 or more Prior year return had $200 or more in self-employment tax.
High CreditJNon-employee Compensation Low Credit/Nonemployee Compensation High Tax Due Repeater
Low Tax Due Repeater
High SFR Low SFR Offer in Compromise
State Government Employee Self-employment
Selection Code
Title of Selection Code Conduit lncome ExtensionlCredit Balance Schedule D Stopfiler High Total Positive lncome ( W Dependent Mortgage Interest Paid
Criteria for Selection Code Schedule K - I income is 30% or more of total IRP income and potential tax is $200 or greater. Taxpayer has an expired extension or credit balance Prior year return had a Schedule D present and total positive income for return was $20,000 or more. TPI per prior year return was $40,000 or more. Dependent fourteen years old or younger with interest and dividend income 5,000 or higher. Mortgage interest paid per IRP is 10,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module. Real Estate sales per IRP is 100,000 or more, taxpayer is under age 65, the potential tax assessment is less than 200 and the taxpayer does not have a TC 590 or TC 591 in the prior year module. CTR, Form 8300, or Form 8362 is present on IRMF and greater than 25,000, the taxpayer is under 65, and no TC 590 or TC 591 is in the prior year module. Taxpayers with Greencard or Passport Indicator potential tax assessment of 50 or greater. Any type of income with a net tax due greater than $0. Any type of income with a net tax due less than or equal to $0.
Real Estate Sales
Cash Transaction Register (CTR) Greencard or Passport Balance Due No Balance Due
Tax Year 1997 Selection Codes (in descending order of priority)
Selection Code
Title o f Selection Code Criminal Investigation
Criteria for Selection Code

IRS Employee
Current Internal Revenue Service employees including temporary and part-time seasonal workers not currently working. Information Returns Program (IRP) document may not be present. Total IRP lncome of 100,000 or more with no NEC Income. Total IRP lncome of 100,000 or more Stopfilers who have an open TDA indicator that signifies a TDA in installment agreement status.
Large Dollar ASFR Large Dollar Installment Agreement Business lncome
BMF IRP document is present. Both income and nonincome IRP documents qualify. Taxpayer could be a federal contractor.
Selection Code 29
Title of Selection Code High CreditINon-employee Compensation Low Credit/Nonemployee Compensation High Tax Due Repeater
Criteria for Selection Code Potential tax is greater than 200, nonemployee compensation is 30% or more of total IRP income and has a credit balance over 5,000. Potential tax assessment is 200 or greater nonemployee compensation is 30% or more of total IRP income and credit balance is 5,000 or less. Taxpayer filed delinquent return(s) during fiscal year 1997. Aggregate net tax due on delinquent return(s) filed is $5,000 or more, and taxpayer has not filed tax year 1997 income tax return. Prior year return had a Schedule H (Household Employment Taxes) present. Taxpayer may also be liable for household employment taxes during tax year 1997. SFR balance due is 2,000 or more SFR balance due is at least $500 but less than $2000 Offer in compromise (OIC) indicator is present on the individual master file. (OIC indicator "0" is on case major) Federal employee or Retiree with ASFR balance of $100 or more. (Federal employee indicator F' is on case major). Prior year return had $200 or more in self-employment tax. Taxpayer has an expired extension or credit balance Prior year return had a Schedule D present and total positive income for return was $20,000 or more. TPI per prior year return was $40,000 or more. CTR, Form 8300, or Form 8362 is present on IRMF and greater than 25,000, the taxpayer is under 65, and no TC 590 or TC 591 is in the prior year module. Taxpayers has a Passport Indicator potential tax assessment of $50 or more. Any type of income with a net tax due greater than $0. Any type of income with a net tax due less than or equal to $0.
Schedule H Stopfiler
High SFR Low SFR Offer in Compromise
Federal EmployeelRetiree
Self-employment ExtensionICredit Balance Schedule D Stopfiler High Total Positive Income (TPI) Cash Transaction Register (CTR) Passport Balance Due No Balance Due
*Indicates a changed or new selection code +Cases ~rocessed the Automated Substitute for Return (ASFR) program by
~.
Any line marked with # is for official use only -. .

. . -
Tax Year 1998 Selection Codes - (in descending order of priority)
Selection Code
Title of Selection Code Criminal Investigation
Current Internal Revenue Service employees including temporary and part-time seasonal workers not currently working. Information Returns Program (IRP) document may not be present. Deceased indicator is present for the taxpayer Total IRP lncome of 100,000or more with no NEC income. or Total IRP lncome of 100,000 more Stopfilers who have an open TDA indicator that signifies a TDA in installment agreement status.
IRS Employee
Decedents Large Dollar ASFR Large Dollar Installment Agreement Business lncome
BMF IRP document is present. Both income and nonincome IRP documents qualify. Taxpayer could be a federal contractor.
Potential tax is greater than 200,nonemployee compensation is 30% or more of total IRP income and has a credit balance over 5,000. Potential tax assessment is 200 or greater nonemployee compensation is 30% or more of total IRP income and credit balance is 5,000 less. or Taxpayer has been selected for TDI notices in both of the prior two tax years (1997 & 1996). Taxpayer is under ager 65, and current year net tax due per IRP or income is $5,000 more. Prior year return had a Schedule H (Household Employment Taxes) present. Taxpayer may also be liable for household employment taxes during tax year
High CreditINon-employee Compensation Low CreditINonemployee Compensation Repeat Non filer
1997.
High SFR Low SFR Offer in Compromise SFR balance due is 2,000 more or SFR balance due is at least $500 but less that $2000 Offer in compromise (OIC) indicator is present on the individual master file. (OIC indicator " 0 " is on case major) Federal employee or Retiree with ASFR balance of 100 or more. (Federal employee indicator F' is on case major). Prior year return had $200 or more in self-employment tax. Schedule K-1 income is 30% or more of total IRP income and potential tax is $200 or greater. Taxpayer has an expired extension or credit balance Prior year return had a Schedule D present and total positive income for return was $20,000 more. or
Self-employment Conduit Income ExtensionlCredit Balance Schedule D Stopfiler
Any line marked with # is for official use only ----
Selection Code
Title of Selection Code High Total Positive lncome (TPI) Cash Transaction Register (CTR) Greencard or Passport Hardship
Criteria for Selection Code TPI per prior year return was $40,000 or more CTR, Form 8300, or Form 8362 is present on IRMF and greater than 25,000, the taxpayer is under 65, and no TC 590 or TC 591 is in the prior year module. Taxpayers with Greencard or Passport Indicator potential tax assessment of 50 or greater. Prior year module (s) is currently not collectible (closing codes 24 through 32). Current year total IRP income is $10,000 or more with a net tax due of $250 or more. Any type of income with a net tax due greater than $0. Any type of income with a net tax due less than or equal to $0.
*Indicates a changed or new selection code +Cases processed by the Automated Substitute for Return (ASFR) program
Tax Year 1999 Selection Codes (In descending order of priority) Selection Code Title of Selection Code Criminal Investigation Criteria for Selection Code
Current Internal Revenue Service employees including temporary and part-time seasonal workers not currently working. Information Returns Program (IRP) document may not be present. Deceased indicator is present for the taxpayer. Total IRP lncome of 100,000 or more with no NEC income. ASFR balance due is $500 or more. Total IRF lncome of 100,000 or more
IRS Employee
Decedents Large Dollar ASFR Large Dollar
Installment Agreement Stop- Stopfilers who have an open TDA indicator that signifiler fies a TDA in installment agreement status. Business lncome BMF IRP document is present. Both income and nonincome IRP documents qualify. Taxpayer could be a federal contractor. Potential tax is greater than 200, nonemployee compensation is 30% or more of total IRP income and has a credit balance over 5,000. Potential tax assessment is 200 or greater nonemployee compensation is 3O0/0 or more of total IRP income and credit balance is 5,000 or less.
High Credit/ Non-employee Compensation Low CreditINonemployee Compensation
Tax Year 1999 Selection Codes (In descending order of priority) Selection Code Title of Selection Code Repeat Non filer Criteria for Selection Code Taxpayer has been selected for TDI notices in the prior tax year (1998). Taxpayer is under ager 65. and current year net tax due per IRP income is $5,000 or more. Prior year return had a Schedule H (Household Employment Taxes) present. Taxpayer may also be liable for household employment taxes during tax year 1998. Federal employee or Retiree with ASFR balance of $100 or more. (Federal employee indicator F' is on .case major). Offer in compromise (OIC) indicator is present on the individual master file. (OIC indicator "0"is on case major) Taxpayer is 65 or older, has stock sales of $50,000 or less, and total IRP income (excluding stock sales) is $12,000 or less. ASFR balance due is $2,000 or more. ASFR balance due is at least $1000 but less than $2000. ASFR balance due is at least $500 but less than $1,000 Prior year return had $200 or more in self-employment tax (Sch. SE). Taxpayer has an expired extension or credit balance greater than $0 for tax year 1998. Prior year return had a Schedule D present and total positive income for return was $20,000 or more. TPI per prior year return was $40,000 or more. CTR, Form 8300, or Form 8362 is present on IRMF and greater than 25,000, the taxpayer is under 65, and no TC 590 or TC 591 is in the prior year module. Taxpayers has a Passport Indicator potential tax assessment of $50 or more. Prior year module (s) is currently not collectible (closing codes 24 through 32). Current year total IRP income is $10,000 or more with a net tax due of $250 or more. Any type of income with a net tax due greater than $0. Any type of income with a net tax due less than or equal to $0.
Offer in Compromise
Age 65 Minimal Income
High ASFR Low ASFR Low ASFR Potential Self-Employment Stopfiler ExtensionICredit Balance Schedule D Stopfiler High Total Positive Income (TPI) Stopfiler Cash Transaction Register (CTR) Passport Hardship
23 24
+Cases processed by the Automated Substitute for Return (ASFR) program

- Indicates a modified or new selection code.
NOTE: Selection Code 15 (Low ASFR Potential) is not eligible for ASFR processing at this time.

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-. ...
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Tax Year 2000 Selection Codes - (In descending order of priority) Selection Code Title of Selection Code Criminal Investigation Criteria for Selection Code Taxpayers under CI investigation. All notices # and the TDI are suppressed. Case data is sent to the campus' for information only. Current Internal Revenue Service employees including temporary and part-time seasonal workers not currently working. Information Returns Program (IRP) income document(s) may not be present. Deceased indicator is present for the taxpayer. Taxpayer's date of death occurred during calendar year 2000. Total IRP lncome of 100,000 or more with no nonemployee compensation (NEC) income. ASFR balance due is $500 or more. Total IRP lncome of 100,000 or more
IRS Employee
Decedents
Large Dollar ASFR
Large Dollar Nonfiler
Nonemployee Compensation Potential tax assessment is $200 or more and NEC is Nonfiler 30% or more of total IRP income. Repeat Nonfilers Taxpayer has been selected for a TDI notice in the prior tax year (1999). Taxpayer is under ager 65, and current year net tax due per IRP income is $5,000 or more. Federal employee or Retiree with ASFR balance due of $100 or more. (Federal employee indicator F' is on case major).
Offer in Compromise Nonfiler Offer in compromise (OIC) indicator is present on the individual master file. (OIC indicator " 0 " is on case major) Age 65 Minimal lncome Non- Taxpayer is 65 or older, has stock sales of $50,000 or filer less, and total IRP income (excluding stock sales) is $12,000 or less but greater than $0.00. High ASFR Low ASFR Low ASFR Potential Self-Employment Stopfiler Expired Extensions ASFR balance due is $2,000 or more. ASFR balance due is at least $1000 but less than $2000. ASFR balance due is at least $500 but less than $1.000 Prior year return had a Schedule SE (Self-Employment Tax) with $2,000 or more. Taxpayer has an expired extension of time to file for tax year 2000.
Installment Agreement Stop- Nonfilers who have an open TDA indicator that signifies filer a TDA in installment agreement status. Schedule D Stopfiler Prior year return had a Schedule D present and total positive income for return was $20,000 or more. High Total Positive income TPI per prior year return was $40,000 or more. (TPI) Stopfiler
=..-
Tax Year 2000 Selection Codes (In descending order of priority) Selection Code Title of Selection Code Cash Transaction Register (CTR) Criteria for Selection Code CTR, Form 8300 or Form 8362 is present, the transaction amount is 25,000 or more, taxpayer is under age 65, and the taxpayer does not have a TC 590 or TC 591 in the prior year module. Taxpayers has a Passport Indicator potential tax assessment of $50 or more. Prior year module (s) is currently not collectible (closing codes 24 through 32). Current year total IRP income is $10,000 or more with a net tax due of $250 or more. Any type of income with a net tax due greater than $0. Any type of income with a net tax due less than or equal to $0.
Passport Hardship
+Cases processed by the Automated Substitute for Return (ASFR) program. * Indicates a modified or new selection code. NOTE: Selection Code 15 (Low ASFR Potential) is not eligible for ASFR processing at this time.
Wage & Investment Tax Year 2001 Selection Codes - (In descending order of priority)
Selection Code
Title of Selection Code
Criteria for Selection Code Nonfilers who are under criminal investigation. All notices and the Taxpayer Delinquency Investigation (TDI) are suppressed. Current IRS employees including temporary and parttime seasonal employees not currently working. Information Returns Program (IRP) income documents may not be present.
Criminal Investigation
IRS Employees
Frivolous Nonfilers
Nonfilers who subscribe to unsupported tax avoidance a g u ments. Transaction Code 148, with an indicator of 10 through 99 as the definer codes, is present. Deceased indicator is present for these nonfilers. The date of death occurred during calendar year 200 1. Nonfilers whose total IRP income is S100,OOO o r more with no nonemployee compensation (NEC) income. ASFR balance due is $500 or more. All cases with a Deceased Indicator = I are excluded from this selection code. Stopfilers with an expired extension of time to file for tax year 200 I.
Decedents High Income ASFR
Expired Extension Stopfilers
Any line marked with # is for official use only - . .
- - - -
Wage & Investment Tax Year 2001 Selection Codes - (In descending order of priority)
Selection Code

Repeat Nonfilers

Nonfilers who were selected for a TDI notice in the prior tax year (2000). They are under age 65, and their current year net tax due per IRP income is $2,500 or more. Federal employees or retirees with an ASFR balance due of % 100 or more. (Federal employee indicator "F" is on case major.) All cases with a Deceased Indicator = I are excluded from this selection code.
Federal Employees/Retirees
Offer in Compromise
Age 65 Minimal Income
Nonfilers with an accepted offer in compromise (OIC). 01C indicator "0" is on case major.
Nonfilers who are 65 or older, have stock sales of $50,000 or less but greater than $0.00, and total IRP income (excluding stock sales) is $12,000 or less but greater than $0.00. Nonfilers who received a RUF notice for the prior tax year. The RUF indicator is present.
Reduce Unnecessary Filings
High Assessment ASFR
Nonfilers whose ASFR balance due is $2,000 or more. All cases with a Deceased Indicator = 1 are excluded from this selection code.
Nonfilers whose ASFR balance due is at least $1,000 but less than $2,000. All cases with a Deceased Indicator = 1 are excluded from this selection code. Nonfilers whose ASFR balance due is at least $500 but less than $1,000. All cases with a Deceased Indicator = I are excluded from this selection code. Nonfilers who have an open TDA indicator and a TDA(s) in installment agreement status. Stopfilers who filed their prior year return with a Schedule D (Capital Gains and Losses) and the total positive income for the return was $20,000 or more. Taxpayer must have current year stock sales income per IRP greater than $0.00.
Low Assessment ASFR
Low ASFR Potential
Installment Agreement Schedule D Stopfilers
~ i ~ ~ ~ h t I~~~~~ positive ~ l (TPI) Stopfilers

Passport
Stopfilers whose total positive income per the prior year return was $40,000 or more. Current year IRP income must be $10,000 or more.
Nonfilers with a passport indicator and a potential tax assessment of $50 or more.
Hardship
Nonfilers with prior year currently not collectible module(~) (closing codes 24 through 32). Current year total s IRP income i $10,000 or more with a net tax due of $250 or more. Nonfilers with any type of income with a net tax due greater than $0.
Nonfilers with any type of income with a net tax due less than or equal to SO.

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Wage & Investment Tax Year 2001 Selection Codes (In descending order of priority)
Selection Code
+ Cases processed by the Automated Substitute for Return (ASFR) program. - Indicates a modified or new selection code. NOTE: Selection Code 15 (Low ASFR Potential) is not eligible for ASFR processing at this time.
SBlSE Tax Year 2001 Selection Codes (In descending order of priority) Selection Code Title of Selection Code Criminal Investigation Criteria for Selection Code Non-filers who are under criminal investigation. All notices and the Taxpayer Delinquency Investigations (TDI) are suppressed. # Current IRS employees, including temporary, part time and seasonal employees not on active duty status. IRP documents may not be present. Non-Filers who subscribe to unsupported tax avoidance arguments. Transaction Code 148, with an indicator of 10 through 99 as the definer codes, is present. # Federal employee or retiree with ASFR balance due of $100 or more. Non-filers with an accepted offer-in-compromise. IRP income of $100.000 or more and one or more Forms K-I meeting ASFR criteria IRP income of $100,000 or more meeting ASFR criteria. IRP income of $100,000 or more, NTD of $5,000 or more, and one or more Forms K-I not meeting ASFR criteria. IRP income of $100,000 or more and, NTD of $5,000 or more, and no Forms K-I not meeting ASFR criteria. IRP income of $100,000 or more, NTD of less than $5,000, and one or more Forms K-I not meeting ASFR criteria. IRP income of $100,000 or more, NTD of less than $5,000, and no Forms K-I not meeting ASFR criteria. SFR balance due of $2,000 and one or more Forms K1. SFR balance due of $2,000 and no Forms K-1.
IRS Employees
Frivolous Non-Filers
Federal EmployeelRetirees OIC Non-Filer High lncome K-I High lncome ASFR High NTD K-I
High NTD High lncome K-I
High lncome High ASFR Potential K-I High ASFR Potential
Moderate ASFR Potential K-I SFR balance due of at least $1,000, but less than $2,000 and one or more Forms K-1.

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SBlSE Tax Year 2001 Selection Codes (In descending order o f priority) Selection Code Title o f Selection Code Moderate ASFR Potential Low ASFR Potential K-I Low ASFR Potential NEC K-I NEC Criteria for Selection Code SFR balance due of at least $1,000, but less than $2,000 and no Forms K-I. SFR balance due of at least $500, but less than $1,000 and one or more Forms K-I. SFR balance due of at least $500, but less than $1,000 and no Forms K-I. NEC more than 30% of total income, NTD is $2,000 or more, and one or more Forms K-I. NEC more than 30% of total income, NTD is $2,000 or more, and no Forms K-I . One or more Forms K-I SE Tax of $2,000 or more on prior year return TPI of $40,000 or more on prior year return One or more modules in installment agreement status Expired extension of time to file for Tax Year 2001 CRT amount of $25,000 or more CNC module closure and income of $10,000 or more and NTD of $250 or more.
K-I Schedule SE Stop-Filer High TPI Stop-Filer Installment Agreement Expired Extensions CTR Hardship
Explanation of TDI Notice Codes Notice Codes A, I, U, T and D can be input to the TIF with CC TSlGN to be analyzed during weekend TDI analysis. Notice Codes F, V, W and Z (and sometimes A) are generated by TDI analysis. Notice Code C is input with CC TSlGN to generate CASE CODES to the TIF. TDI Notice Codes lnput o r Generated Code Title A ACCELERATED Source Explanation
lnput or lnput to accelerate account to TDI. Also generated by Generated TDI analysis for certain cases accelerated to TDI by analysis. Input Input to delay routine notice or TDI issuance for 4 weeks, then accelerate account to TDI. lnput to accelerate account to TDI when a notice was returned undeliverable. lnput lnput lnput to force a duplicate TDI to be issued-only effective for accounts already in TDI status. lnput to delay issuance of any notices or TDI for nn (0015) cycle input with notice code. DO input will cause immediate issuance of next notice or TDI due. lnput with an alpha code which will be converted to a 4 character Case Code on the TIF. lnput with numeric code to assign a grade level.
INSUFFICIENT INFORMATION UNDELIVERED T Dnn DUPLICATE TDI DELAY
Ca Gn
CASE CODE DETERMINED GRADE LEVEL
lnput lnput

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TDI Notice Codes lnput or Generated Code Title F R V EXPIRED 474 DELAY REGENERATE REVERSAL REVERSAL Source Explanation
Generated TDI issued because the number of cycles input with a TC 474 has expired. lnput lnput to regenerate a TDI notice. Generated Reversal transaction TC 475 or 592 has caused TDI issuance by reopening a module closed on the TIF. Generated TDI issued because TC 912 or 917 reversed a TC 914 or 916 which had closed a delinquent module on the TIF. Generated New TDI issued because TDI modules on previous TDI were closed but account contains at least one delinquent module that no longer meets closure criteriadeleted closing transaction.
V\,
"W" CODED TDI
Status Indicators-TDI
(Edited Values Only)
The following TDI Status Indicators will, when appropriate, appear in the Status History Section of TXMOD. The indicators will appear in the MF Balance field of the Status History Section when the MF Status is 02 or 03. Indicator
File
Associated Status
Explanation IDRS has sent first delinquency notice (CP515). Second notice sent (CP5 16). Third notice sent (CP517). Fourth notice sent (CP518) IDRS in TDI status, TDI issued with this module included on TDI. (Form TYD-14) IDRS TDI status, this module does not appear on TYD-14 because a TYD-14 was previously issued for other modules. Module will appear on the DIAL. IDRS in TDI status-ACS TDI issued for this notice. IDRS in TDI status. Module resides in a Queue to be ordered out individually or by RWMS score.
TDI Status to be issued for SCCB only This module included on compliance record from Master File to IDRS for issuance of 4 notices and TDI with no primary code. Module on compliance coded for issuance of I and 2nd st notice only. (Account met BMF suppression criteria or IMF notice only).
(blank)

L
(--
Indicator
File
Associated Status
Explanation TC 592 posted to module reversing TC 59X (or TC 592 reversed TC 591, 593, 595,596). Y coded compliance issued by next scheduled delinquency check. TC 474 posting to a module in "00" status, or when it will establish a module. Module on compliance with Primary Code E (TC 148 in account with Entity lndicator 4). Module on compliance with Primary Code F (Special extract to TDls based on MFT or District Office). Module on compliance with Primary Code L (TC 148 in account with Entity lndicator 9). Module on compliance with Primary Code N (TC 148 in account with Entity indicator 7). Module on compliance with primary Code P (TC 148 in account with Entity lndicator 2). Module on compliance with Primary Code Q (TC 148 in account with Entity lndicator 1). Module on compliance with Primary Code S (TC 148 in account with Entity lndicator 8). Module on compliance with Primary Code T (TC 148 in account with Entity lndicator 5). Module on compliance with Primary Code U (TC 148 in account with Entity lndicator 6). Module on compliance with Primary Code V (TC 474 reversed or TC 474 with Doc Code 49 has expired). Module on compliance with Primary Code X (liability of last period satisfied for MFT 01, 03, 09 or 11 over 5,000). Module on compliance with Primary Code Y (TC 592 Posting generated Status 02C).
(1) TDl lndicator Codes
0-Not TDI I-Open TDI 2-Closed TDI 3-Reserved 4-TDI Notice 1 5-TDI Notice 2 6-TDI Notice 3 7-TDI Notice 4 8-Closed Notice 9-Account Consolidation in process 10-T=Transferred 11-X=TDI Issuance Pending 12-Y=Resequence Completed
(2)
TDI Related Transaction Codes
Entity and tax module transactions are extracted for the Daily Transaction Register (DTR) only if the TDI lndicator is I--open during the current cycle. There are three types of TDI related transactions which can appear on the DTR:

--
(1) Entity transactions that change the name or address of taxpayer TC 013-Name Change TC 014-Address Change
(2)
Entity transactions that close the entire account: TC 020-Deleted entity
(3)
Transaction codes that close the module (Refer to Section 8 for detailed description) TC 003-Duplicate tax modules are not resequenced (posts to the entity) TC 011-Change in EIN or SSN (posts to the entity) TC 026-Delete changed EIN or SSN (posts to the entity) TC 150-Return filed TC 460-Extension of Time for Filing TC 590-Not liable this tax period TC 591-No longer liable for tax TC 593-Unable to locate taxpayer TC 594-Return previously filed TC 595-Referred to Examination TC 596-Referred to Criminal lnvestigation TC 597-Surveyed TC 598-Shelved TC 599--Return Secured TC 61&Remittance with Return TC 620-Initial Installment Payment 700412758 TC 914-Active Criminal lnvestigation Assignment TC 916-Active Criminal lnvestigation Refund Schemes Freeze TC 918-Criminal lnvestigation Refund Schemes Freeze (posts to the entity and freezes all tax modules) TC 940-Strike Force Control
The following transactions will close not only the module to which they post, but also all subsequent modules for the same MFT. They are: TC003 TCOll TC026 TC150-Coded TC591-(Closing TC593-(except TC595-(closing TC596-(closing TC 592-Reverses
F codes 35, 36, 91 BMF only) closing codes 35, 36, 91 BMF only) codes 32, 57, 82) codes 32, 57. 82)
any previously posted 59X
TDI Transaction Codes 590, 591, 593, 594, 595, 596, 597, 598 and 599 require a two digit closing code for IDRS input.
(3) TDI Closing Codes

____._I
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The TC 599 and appropriate closing code must be written on the middle left margin of each tax return secured by Collections. On TDls, the closing code must be entered in the appropriate transaction box for TC 590, 591 and 593-598.
Closing Code Definition Tran Code TDI Status CFf SPf Notice Status 02 TPS Other
03
Return Secured
Taxable (before prepaid credits) Non-taxable (TC 150-0) Unassessable (Bankruptcy) Return Compliance Program IRC 6020(b) Program Unagreed SFR Program Unagreed IRC 6020(b) Program Agreed SFR Program Agreed Employee Plans Exempt Organization ETAP ETE Return Previously Filed Return previously filed Filed as spouse on joint return IRC 6020(b) Program SFR Program EPMF
No Return Secured
Subsidiary Corporation filed under parent EIN Not liable for return (BMF-NMF) Income below FR (IMF) Little or no tax due (P-5-133) TP due refund 6020(b) SFR EPMF 6020(b) SFR All other cases-no IRC 6020(b) SFR All other cases Prior to 1-1-92, closing code 68 Balance due returns secured. Collection action continuing by origrnator. longer liable All Other Closing Transactions
Closing Code Definition Tran Code TDI Status 03 CFf SPf Notice Status 02 TPS Other
** TC 593 prior to FY 1989 only.
Additional Codes for Input by Campus Closing Codes Definition Transaction Code 590,591 590 590 TDI Status 03 CFf SPf Notice Status 02 TPS Other
Short year tax return Suppressed prior to return due date Alternative FR-not liable this MFT and period
Form 11 FR deleted after notice 591 Issuance Unprocessable return Return in process on or after Program Completion Date Suppressed in notice status System Generated Codes Satisfying TC in an earlier mod- 591-593 ule for the same MFT Short year tax return Suppressed FOD delinquency 590,591 590 599 599 590
Generated when an open TDI 597 module contains a dummy 150 and a TC 300 Suppressed prior to return due date Alternative FR-not liable this MFT and period Return being processed FR deleted TC 598 posted for 65 cycles UNPO return coded "305" Systemic closure of non-filer Aged Inventory Return in block out of balance prior to delinquency check 590 590 599 591 597 599 597 590
Generated by ICS when a TC 591, 593 591 or TC 593 closes an earlier module for the same type of tax
Closing Codes Return in block out of balance after delinquency check

'SC (manual of system generated)
599
(4) TDA Issuance Codes
The IDRS code is displayed in the notice section on the terminal and is printed on the TDA. IDRS Code DAY Primary Secondary TDA Code TDA Code 914 Explanation Another module in the account contains a pending or posted TC 914 or 916 Comment Routine Notice and TDA issuance
DAV
Multiple assessments present Routine notice and TDA issuwith earliest assessment date ance. 9 112 or more years prior to the current processing cycle. The module must qualify for another type of code and there must not be an unreversed TC 534 or a posted or pending TC 550 with extended date greater than the current cycle. There are no adjustments in Routine notice and TDA issuthe module and the balance ance. due consists of penalty and1 or interest. TRSF POTDUPL Account transferred from another area office. Immediate TDA issuance
DAX
DAR DAU
IDRS analysis indicates there Immediate TDA issuance. may be another TDA outstanding for this modu!e. Balance due notice was returned undelivered. 5041604 notice followed by TDA issuance six weeks later unless a 5041604 or 5231623 was issued on the module in the prior 17 weeks. Then the module will go directly to TDA. Routine notice and TDA issuance.
UNDEL
DAL
REACTIVE
Account previously in suspended status being reactivated. Status 42, 46-49, 53 (except CC 90 and 93), 64, 71-73,91 or 99. Account issued because the total balance due for all open modules is above the deferral amount.
DAT
Routine notice and TDA issuance. These cases are issued annually for IMF and IRAF taxpayers and quarterly for BMF taxpayers.
- - --
IDRS Code DAA DAB
Primary Secondary TDA Code TDA Code
Explanation Liability was manually assessed.
Comment lmmediate TDA issuance. Immediate TDA issuance. 5041604 will be issued five weeks after the first notice or status 21 followed by a TDA six weeks later. Routine notice and TDA issuance. 5041604 will be issued five weeks after the first notice followed by a TDA six weeks later.
RE-ISSUE
Module previously in TDA status and was reissued because of a dishonored check, credit reversal or a TC 531.532 609, or 781. Account identified as a frivolous return A Transaction Code 148 with Entity lndicator 0 or 1 has been input. This occurs whenever the need arises to expedite the issuance of a TDA.
A Transaction Code 148 with Entity lndicator 4 has been input to identify a W-4 Civil Penalty Case.
DAD
5041604 will be issued five weeks after the first notice followed by a TDA six weeks later. 5041604 will be issued three weeks after the first notice followed by a TDA six weeks later. 5041604 will be issued three weeks after the first notice followed by a TDA six weeks later. 5041604 will be issued five weeks after the first notice followed by a TDA six weeks later 5041604 will be issued five weeks after the first notice followed by a TDA six weeks later. 5041604 will be issued five weeks after the first notice followed by a TDA six weeks later.
A Transaction Code 148 with Entity lndicator 5 has been input to identify a Narcotics Case. A Transaction code 148 with Entity lndicator 6 has been input to identify a Special Enforcement Program Case. A Transaction Code 148 with Entity lndicator 7 has been input to identify a False Refund Claim Case.
A Transaction Code 148 with Entity lndicator 8 has been input to identify and Erroneous Refund Case.
A Transaction Code 148 with Entity lndicator 9 has been input to identify a Letter 903(DO) case. DAM IN STALMT
A Master File installment type Routine notice and TDA issumodule (MFT 02,05, 52, 58 ance. OR 60) either did not qualify or defaulted. Unpaid Trust Fund type taxes First and fourth notices will be (MFT 01. 03, 09. 11) with a issued before TDA is issued. module balance of 5000 or more.
DAE
IDRS Code DAF
Primary Secondary TDA Code TDA Code D D
Explanation
Comment
Dishonored check has posted Fourth notice will be issued to a module not previously in followed by TDA six weeks TDA status. later unless fourth notice was previously issued on the module. Then TDA will be issued immediately. Module previously reported currently not collectible (unable to locate) and a change of address or tax return has posted to the account. Routine notice and TDA issuance
DAI
COA
Module previously reported Routine notice and TDA issucurrently not collectible ance. (unable to locate or unable to contact) and a new levy source appears on IRP. DAJ TPI Module previously reported Routine notice and TDA issucurrently not collectible (hard- ance. ship) and TPI of new return warrants renewed collection activity Module previously reported Routine notice and TDA issucurrently not collectible ance. (unable to contact and TPI of new return warrants renewed collection activity. Module balance remains after Routine notice and TDA issuadjustment, TC 470 CC 90 or ance payment tracer, TC 470 CC 93, action that was expected to fully satisfy the liability. Taxpayer had one or more TDAs closed within the prior 12 months. Module does not qualify for any other type of code. Routine notice and issuance.
DAW
UTCON
DAK
OTHER
DAP
DAS
Routine notice and TDA issuance.
Identifies entities that are Routine notice and TDA issupolitical organizations (MFT ance. 02 with filing requirement 9). Indicates another module in Routine notice and TDA issuthe account is in TDI status ance. and the module did not qualify for Primary or Secondary Code Z. Indicates another module in First and fourth notices will be the account is in TDA status issued before TDA is issued. and that module does not have a Primary or Secondary Code Z.

.
(5)
TDA Closing Codes
Indicate the condition under which a TDA which still has an outstanding balance was removed from the collection inventory. These codes identify the various categories of TDA disposition by Collection Division. Closing Codes 01-39 relate to TC 530; 70-89 to TC 520; and 90-99 to TC 470. Code Condition 01 02 03 TDA reported currently not collectible prior to 1/1/68 or any TC 530 with Doc Code 51 or 52. Currently not collectible Narcotics Trafficker Assessment (restricted use). Unable to locate. If address change posts, (except IRAF) reissues TDA. TC 150, 976, or 014 showing address change will reissue TDA. Statutory Collection period expired on portion of assessment, prior to issuance. Statutory collection period expired or suit initiated to reduce tax claim to judgment-no low-up. Reserved for A/C International. Taxpayer residing outside of U.S. Bankrupt (insolvent) corporation-Any corporation which has been adjudged bankrupt or any corporation dissolved under State receivership proceedings. Decedent case. Tolerance. Defunct corporation. Reserved. Unable to contact. In-Business corporation. Desert Storm Used to report accounts not currently collectible which results from activity of the Resolution Trust Corporation Restricted per Manual Supplement 5G-365, Expiration Date 09-30-93. Indicates currently not collectible due to full payment on an in-business trust fund account or the Trust Fund Penalty account. Reserved. Unable to pay, followup if TPI of subsequent return is 10,000 or more. Unable to pay, followup if TPI of subsequent return is 15,000 or more. Unable to pay, followup if TPI of subsequent return is 20,000 or more. Unable to pay, followup if TPI of subsequent return is 25,000 or more. Unable to pay, followup if TPI of subsequent return is 30,000 or more. Unable to pay, followup if TPI of subsequent return is 35,000 or more. Unable to pay, followup if TPI of subsequent return is 40,000 or more. Unable to pay, followup if TPI of subsequent return is 45,000 or more. Unable to pay, followup if TPI of subsequent return is 50,000 or more. Not valid 7901 and subsequent. Reserved ACS cases with low RWMS score, use of this closing code must be authorized by NO Reserved. fol-
# # #
(6) TC 500 Closing Codes

51 Military Deferment
52-53 Desert Storm 54-55 Bosnia
Closin! Code
IDRS Status Alpha Status Jpdate 'reeze at Input
es/ l ae MF Freeze ]Freeze Reversal Condition Notes after Prevents Release offsets-in :bal due Criteria notice IMF BMF o r TDA status)
-
laim 'ending
'es
Systemic (9 cycles if no open control, otherwise 15 cycles) TC 472 No CC TC 29X or TC 30X** Credit or zero balance Status 12
'es
NO Systemic Reversal TC 472 No CC TC 29X or TC 30X** Credit or zero balance Status 12
'ending idjustnent only: will Full 'ay Mod~ l Bale ance
'es
Systemic (26 cycles)
TC 472 No CC
Closin! Code
IDRS Status Alpha MF Freeze Releasel Condition TIF Status Update -reeze Prevents after Freeze Reversal at offsets-in :bal due Criteria Release Input notice IMF BMF or TDA status) TC 29X or TC 30X** Credit
F,G
Status 12
NOSYS- NIA temic Reversal TC 472 No CC TC 29X or TC 30X** Credit or zero balance teserved 'ending 'ayment racer: Vill Full 'ay nodule 5alance :redit 'ransfer :ombined ~djustnent with .redit offefftrans?r
A,G
F,G
Status 12
.
c
(,
C
TC 472 No CC TC 29X or TC 30X** Credit or Zero balance NOSYStemic Reversal
Closing Code
IDRS Status Alpha MF Freeze TIF Releasel Condition Status Update Freeze Prevents Freeze Reversal after offsets-in (bal due Criteria Release at Input notice IMF EMF o r TDA status)
TC 29X or TC 30X** Credit or zero balance dath Irror Any Status Yes TC 472 CC 94 TC 29X PC 7 Credit or zero balance 2ivil Pen3lty With Appeal iights -arge :orporaion - reeze Any Status Yes Yes Yes *** Status 12 Status 12
TC 472 6, C, G Status 12 CC 95 Credit or zero balance TC 472 CC 97 Credit or zero balance TC 295 Systemic (52 cycles) TC 472 CC 98 Credit or zero balance
'ending Any -orm Status 1138 Filed
Yes
Yes
* Freeze Master ~ i l e ' offsets and refunc
?n released. " Except with Priority Codes 6 or 7, or TC 29X with Blocking Series 130-149 (BMF only); 200-299 (IMF or BMF); 400-499 (BMF only); or 960-979 (BMF only).
"* 470 CC97 may be input on the entity module (00-oooo) to freeze credit offset within the entire account. When input to the entity module, normal notice issuance from specific tax periods will not be frozen.
Notes (1) Any TC 470 posted after July 6, 1990 will reverse at 15 cycles or 9 cycles with no control base.
(2) One TC 472 no closing code will reverse all prior unreversed TC 470s with no closing code, cc 90 or cc 93. (3) Does not release IDRS balance due noticelTDA freeze. (4) Suspends CSED. Applies only to IRC 6694(c)(3), IRC 6703(c)(3), or similar statutes. Condition After Release
(a) (b) Releases Master File offset and alpha (W- or D- or J) only. Releases IDRS balance due notice/TDA freeze, and updates to next noticeiTDA status. IF CC 94,TC 29x also releases master file notice Removes alpha W-. Releases blaster File offset freeze, alpha W-, and IDRS balance due noticeiTDA Freeze.
(c)
(d)
(e)
(f)
No IDRS balance due notice/TDA issued. Remains in status 53-4.

Status 12 if result will be zero balance. If balance will remain, and no hold code, Master File notice. Effective 1/1/90, resumes balance due routine at the point the module was frozen by updating to the next status and releasing the appropriate notice. Exception: If the last status was 58,22, 24, or 25 and 18 cycles have passed since the 4th notice was issued, the 4th notice will be reissued. If less than 18 cycles, TDA will be issued.
(g)
(8) TC 520 Closing Code Chart
Closin Definition g Code 60 Bankruptcy Bankruptcy Bankruptcy Bankruptcy Bankruptcy Bankruptcy Bankruptcy Bankruptcy Litigation
IDRS Status 72
Alpha MF Account or TlF Account CSED Need Freeze Module Freeze o r Module Suspen CC t o * Freeze** ded Release -V Account Account Account Account Account Account Account Account Account Account Account Account Account Account Module N0 Yes Yes Yes Yes Yes Yes Yes Yes N0 N0 Yes Yes Yes Yes Yes Yes Yes Yes No N0
72
72
Account Account Account Module Module Module Module
72
Refund Litigation N0 Change Tax Court Case No Change

72
Refund Litigation 7 2 Tax Court Case
Module Module
_-
----
Closin Definition g Code 75 Litigation Litigation Litigation Litigation Litigation Litigation Litigation CVPN with Appeal Rights Bankruptcy Litigation Bankruptcy Bankruptcy Bankruptcy Bankruptcy Bankruptcy
IDRS Status No Change 72 72 72 71 72 72 72 72 NO Change 72 72 72 72 72
Alpha MF Account or TlF Account Freeze Module Freeze o r Module * Freeze** -W -W -W -W -W -W -W -W Account Account Account Account Account Account Account Account Account Account Account Account Account Account Account No Module Module Module Module Module Module Module Module No Account Account Account Account Account
CSED Need Suspen CC to Release ded No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yesc*** Yes**** No
No No
Yes***
No
-v
-W -V -V -V -V -V
Effective 11112002, TC 520 Closing Codes 86, 87, 88, and 89 will not be available for new inputs. Open cases that already have these closing codes will remain operational until they are reversed. *Frozen from Master File offsets (in out), refund, or credit elect. **Frozen from releasing IDRS balance due notice or TDA. ***Effective 1119191, a TC 521 input with a bankruptcy indicator 999 will reverse all open TC 520 CC 81 or 85 thru 89 within the module.
****If the TC 520 CC 76 or 77 posted before cycle 200101, then it must be reversed using TC 521 without a closing code.
The 6X Series cannot be input with a transaction date prior to January 1, 1995. Closing Codes 60-63 only allows post petition credits to offset to post petition tax years and Closing Code 62 and 63 will freeze remaining credit after offset. Closing Codes 64 - 67 allow pre-petition credits to offset to pre-petition tax years and allows post petition credits to offset to post petition tax years and Closing Codes 66 and 67 will freeze remaining credit after offset. Closing Codes 60, 62, 64 and 66 allow post petition tax years to go to IDRS balance due notice or TDA. When TC 520 CC 81,85, through 89 is input a three-digit indicator is also input signifying proceeding type. claim type and whether an installment plan is involved. Closing code used to input the three digit indicator should be the same as the current open closing code. The indicator codes are: First digit representing the type of proceeding1 for Chapter 7 2 for Chapter 9
3 for 4 for 5 for 8 for
Chapter 11 Chapter 13 Chapter 12 Other Insolvency
Second digit representing the type of claim1 for 2 for 3 for 4 for 5 for Secured Unsecured priority General unsecured Administrator Involuntary Gap
Third digit representing installment plan of arrangement0 if installment plan is not anticipated 1 if installment plan is probable.
Backup Withholding (B WH)
Reference IRM 5.19.3 Individual Master File (IMF) taxpayers who underreport or fail to report their interest, dividend, patronage dividend or original issue discount income are subject to Backup Withholding (BWH). The BWH indicators (BWI-N) will be available on TXMOD and all Masterfile IDRS output, and on the Automated Collection Systems (ACS) to reflect the taxpayer's status. The statuses are*: 0 = No BWH Consideration 1 = Potentially Liable (Receiving Notices for BWH) 2 = Subject to BWH 4 = BWH Satisfied 8 = Suspended M = Multiple Periods *Backup withholding under IRC 3406(a)(I)(B) for missing and or incorrect TINS will not show on IDRS.
lnterest and Penalty Provisions

(1) lnterest Rates
Reference IRM 121.1, Ch. 24 lnterest - lnterest Rates, Tables, Calendar Year & Daily Factors. Use the 6% interest table when computing interest on tax balances outstanding prior to July 1, 1975, and from February 1, 1978 through January 31, 1980. Use the 7% interest table when computing interest on tax balances outstanding during the period February 1, 1976, through January 31, 1978. Use the 9% interest table when computing interest on tax balances outstanding during the period July 1, 1975, through January 31, 1976.
-_
_---
Use the 12% rate when computing interest on tax balances outstanding from February 1, 1980 to January 31. 1982. To compute, multiply the daily interest rate of 000328767 times the number of days in the interest period. Use the 20% rate when computing interest on tax balances outstanding from February 1, 1982 through December 21, 1982. To compute, multiply the daily interest rate of 000547945 times the number of days in the interest period. 1983, Public Law 97-248 requires that interest be compounded Beginning January I, daily at a rate that is subject to be changed every six months. The rate for the first six months of 1983 is 16%. Utilize either IDRS or IRM 121. I , Ch. 24 Interest - Interest rates, tables, calendar year & daily factors, for computation. Use the 11% rate when computing interest on tax balances outstanding from July 1, 1983 through December 31, 1984. Use the 13% rate when computing interest on tax balances outstanding from January 1, 1985 through June 30, 1985. Use 11% rate when computing interest on tax balances outstanding from July 1, 1985 through December 31, 1985. (10) Use 10% rate when computing interest on tax balances outstanding from January 1, 1986 through June 30, 1986. (11) Use 9% rate when computing interest on tax balances outstanding from July 1, 1986 through Sept. 30, 1987. These rates will be subject to quarterly changes. (12) Use 10% rate when computing interest on tax balances outstanding for October 1, 1987 through Dec. 31, 1987. (13) Use 11% rate when computing interest on tax balances outstanding from January 1, 1988 through March 31, 1988. (14) Use 10% rate when computing interest on tax balances outstanding from April 1, 1988 through September 30, 1988. (15) Use 11% rate when computing interest on tax balances outstanding from October 1, 1988 through March 31, 1989. (16) Use 12% rate when computing interest on tax balances outstanding from April 1, 1989 through September 30, 1989. (17) Use 11% rate when computing interest on tax balances outstanding from October 1, 1989 through March 31, 1991. (18) Use 10% rate when computing interest on tax balances outstanding from April 1, 1991 through December 31, 1991. (19) Use 9% rate when computing interest on tax balances outstanding from January 1, 1992, through March 31, 1992. (20) Use 8% rate when computing interest on tax balances outstanding from April 1, 1992 though September 30, 1992.
(21)Use 7% rate when computing interest on tax balances outstanding from October 1, 1992 through June 30,1994 (22)Use 8% when computing interest on tax balances outstanding from July I , 1994 through September 30,1994. (23)Use 9% when computing interest on tax balances outstanding from October 1 , 1994 through March 31,1995. (24)Use 10% when computing interest on tax balances outstanding from April 1 , 1995 through June 30,1995. (25)Use 9% when computing interest on tax balances outstanding from July I , 1995 through March 31 . 1996. (26)Use 8% when computing interest on tax balances outstanding April I , 1996 through June 30,1996. (27)Use 9% when computing interest on tax balances outstanding July 1, 1996 through March 31,1998. (28)See IRM for latest interest rates.
(2) Penalty Provisions

In general, for every filing, paying, and reporting requirement imposed by the Internal Revenue Code, there is a penalty provision for failure to comply with the requirement. This section does not contain information on all penalty provisions. Emphasis has been given to those penalty provisions most frePenalties. quently imposed. Reference IRM 120.1, Type of Penalty Failure to File Rate
5% per month or fraction of month but not exceeding 25%.
Type of Penalty Failure to Pay
Rate *One-half of 1% per month-limited to a maximum of 25%. Effective after 121 31/86, the failure to pay penalty will increase from 112 of 1 percent to 1 percent per month beginning with the month of accrual after more than 10 days have elapsed since issuance of a notice of intent to levy or if no status 58 beginning with the month of accrual following status 22, 23, or 26: In all cases subject to both failure to file and failure to pay penalties, no taxpayer will be subject to more than 5% combined penalty per month. If the return is over 60 days late, the minimum penalty is the lesser of $100 or 100% or the amount due on the return The penalty for failure to make timely deposits is 5 percent for returns filed prior to cycle 8644 and 10 percent for returns for the 8909 and prior tax periods which were filed during or after cycle 8644. For returns beginning with the 8912 tax period and ending with the 9103 tax period, the penalty is 5 percent. Beginning with the 9106 tax period, there is a four-tiered penalty. The penalty is 2 percent for deposits 1-5 days late (with allowance for the grace period), 5 percent for deposits 6-15 days late, 10 percent for deposits from 16 days late through the tenth day following notice and demand, and 15 percent for deposits which are never made of made later than the tenth,day following notice and demand. (EXCEPTION: For taxpayers required t o deposit under the 100,000 rule, beginning with tax period 9009 and including all subsequent tax periods, manual computation must b e made. For tax periods 9009 and 9012, the rate will be 5 percent. For tax period 9103 the rate is 2% for payments 1-5 days late, NO GRACE PERIOD ALLOWED, and 5% for payments 6 days late and subsequent. For tax periods beginning with 9106, all four tiers will apply.) Regardless of the rate, the penalty is based on the amount which was required to be deposited but which was not deposited. The penalty applies to all deposits, including those for corporate income tax. The penalty also applies to instance of FTD avoidance, where the payment posts as a TC 610 or a non-Bankruptcy TC 670.
*Subject to minimum failure to file penalty Failure to Deposit
Failure to Pay Esti- Since July 1, 1975, the rate of penalty is determined by the rate of interest in effect at the time. mated Tax Dishonored Check Prior to 10/10/1988, 1% of the amount of the dishonored check, or it the check is less than $500, the lesser of $5 or the amount of the check. Effective with checks dishonored on or after 11/10/88,2% of the amount of the check, or if the check is less than $750, the lesser of $15 or the amount of the check. Failure to File Part- The penalty is determined by multiplying the number of partners in the partnernership Return ship by 50 times the number of months, not to exceed 5 months. Failure to Provide The penalty is determined by multiplying the number of partners in the partnerInformation on a ship by $50 times the number of months, not to exceed 5 months. Partnership Return Failure to File an Exempt Organization Return or Employee Plans Master File Return Failure to File Penalty for Form 990 only is $20 per day for each day late-not to exceed a rmaximum penalty $10,000 or 5% of the gross receipts unless gross receipts exceed 1,000,000, then penalty is $1 00 per day not to exceed $50,00O.(Per IRC 6652(c)(l )(A)
Failure to provide $50 for each failure to furnish another person's number: $5 for failure to furnish Identifying Number one's own number. Maximum $50,000 per calendar year. Return Preparer Penalties Frivolous Return $25 for each failure to: provide TIP with copy of prepared return. sign the prepared return or claim. show hislher TIN on the prepared return or claim. $500 per frivolous return filed.

. - .
Type of Penalty
Rate The penalty is 25% of the difference between the amount shown on the return and the amount actually deposited by the day the return was filed. The penalty has been repealed for deposits due after December 31, 1989.
Overstating Tax Deposits Penalty
(3)
Penalty and lnterest Chart Definition Must TC b e addressed when adjusting tax Yes Conditions Comments IRM References
Trans. Code
160
Manually computed delinquency penalty Abatement of delinquency penalty
All conditions except: TC 290 for a zero amt.
A TC160 for zero IRM 120.1 amount may be input if penalty should not be changed
161
170
Estimated Tax Only under the Penalty (Man- following condiually Comtions puted)
When there is a prev. posted TC 170/171 with Doc Code 17,18,24,47,51,52 or 54 present and a TC29X or 30X Adj. with TC 8061 807 is about to be input
If this condition does IRM 120.1 not exist, do not input TC17X. Use Priority Code 8 to bypass UPC158 check. NOTE A prev. posted TC 1701 171 wlthese Doc. Codes restricts the module from automatic recomputation.
171
Abatement of Estimated Tax Penalty FTD Penalty (Manual) Yes All conditions except: TC 290 for a zero amt. IRM 3.5.17 A TC180 for zero amount may be input if IRM 120.1 penalty should not be changed.
FTD Penalty Abatement FTD Penalty Generated

'
Only under the When inputting a A secondary TC18X is following condi- partial tax not required when tions decrease, the inputting a total tax penalty must be decrease or any tax manually recom- increase. puted IRM 121. I A TCISO or TCISI does not restrict a module from automatically recomputing interest
Manually Assessed Interest Transferredin Interest Abatement
Trans. Code
Definition
Must TC be addressed when adjusting tax
Conditions
Comments
IRM References
Failure to Pay Yes Tax Penalty (Manually Computed) FTP Penalty Abatement Restricted Interest (Manually Computed) Restricted Interest Abatement Yes
A TC270 for zero IRM 120.1 amount may be input if penalty should not be changed
TC340 for zero amount IRM 121. I may be input if interest should not be changed
(4)
Tax Return Preparers Penalty
The Tax Reform Act of 1976 outlined certain requirements for tax return preparers such as: Manual signature on each return prepared; Identifying numbers of both the employer and employee preparers; and an address. Failure to comply with these regulations may result in penalties assessed for each violation. Master File assessment of the penalty is made using TC 290, MFT 55(IMF) or 13(BMF) and the tax period of the return in violation. Reference numbers, as listed below, are assigned to the assessment.
Abstract Description
173 174 175 I76 177 I78 179 I80 I81 (5)
Negligent or intentional disregard of rules and regulations. Willful understatement of liability. Failure to furnish copy of return to taxpayer. Failure to sign return. Failure to furnish identifying number. Failure to retain copy of list of returns prepared, Failure to file information return. Failure to include all items Endorsement or negotiation of taxpayer's check.
Penalty Appeal Procedure
With the implementation of the one level of appeal concept on October 1,1978, the Appeals Division assumed the responsibility for processing appeals on previously denied penalty abatement requests. However, this procedure is not applicable to the following: 1. Trust Fund Recovery penalty 2. Fraud penalty 3. Negligence penalty 4. Jeopardy assessment

. ..
Field Collection personnel who deny a taxpayer's request for abatement should personally notify the taxpayer of the denial and the appeal procedure. If the taxpayer wishes to appeal, it may be done with a verbal statement, if the proposed penalty does not exceed 2,500; with a brief written statement of disputed issues, if the proposed penalty exceeds 2,500 but does not exceed $10,000, or with a formal written protest, if the proposed penalty exceeds 10,000. The statement or protest should be submitted within 15 days to the Collection Division employee who denied the abatement request. The employee will then prepare a Form 5580, Penalty Appeal Record, with supporting documentation, Form 2973 (items 1-5) and forward to the Special Procedures Function who will in turn forward to the Appeals Office. The employee should maintain the TDA in inventory and suspend ~ 0 l l e ~ t i 0 n action only on the penalty portion of the TDA. When the Appeals Officer has completed the review, adjustment action will be taken if appropriate and a copy of Form 6173, Part 3, will be submitted to the Collection Employee advising of the decision. Campus Personnel who deny the abatement of penalty should send the taxpayer a 8 5 4 ( ~ letter ) which provides the reason for denial. They should also provide the name, address and phone number of the appeals officer in the office of jurisdiction.
(6) Penalty Reference Numbers used with TC 240, MiscellaneouslCivil Penalties Note: Civil penalty reference numbers 500-514 will be used for tax years 1989 and subsequent by the IRP Program. They will apply to penalties assessed under IRC Section 6721 for failure to file correct information returns. Reference numbers 52X and 53X will not be used for tax Year 1989. but are resewed for future use. The narratives for reference numbers 500-514 have been revised for tax years 1989 and subsequent and are included in IRM 120.1, Penalties.
Civil Penalty Codes Obsolete Codes Still in Use Ref Number 500-506 510-516 Penalty IRP Civil Penalty IRP Civil Penalty IRP Civil Penalty IRP Civil Penalty Failure to File Correct Information Negligence Valuation Overstatements Penalty Rate $50 per document no to exceed 100,000 (TY 86-88) $50 per document no maximum (TY 86-88) $50 per document no macimum (TY 86-88) $50 per document 100,000 maximum (TY 86-88) $5 or 50 per form IRC 6721 6721 6724(c) 6693 6721 672 1
5% of the underpayment (Returns due before 6653(a) 01011990) 10%/20%/3O% based on the overstatement (Returns due before 010190) 6659 6659(a)
Overpayment of Pension Lia- 10%/20%/30h of overstatement bility (Returns due before 01011990) Estate or Gift Tax Valuation Understatement Substantial Understatement of Liability
10%/20%/30% based on the understatf:ment 6660 (Returns due before 01011990) 25% of the underpayment (Returns dur: before 01011990) 666 1

1 .- - --
--
- - . - -
Current Civil Penalty Reference Numbers Ref Number 500-514 527 Penalty IRP Civil penalties Non Return Relating Civil Penalty Non Return Relating Civil Penalty Intentional Disregard Penalty Rate $15, 30 or 50 per return not to exceed 250,000 for TY 89 and later years $20 per day with no maximum Valid for $10,000 or less based on $20 per day. The greater of 100 per required return or 10% of the aggregate amount of items required to be reported, no maximum. 672 1 6652(c) 6652(c) (1)c 6721
Late Filing Penalty 50 per failure FTF lnformation Return $50 per failure 10% of aggregate 5% of gross proceeds $100 per failure $1 per failure $50 per failure
672 1(a)
FTF lnformation Return
Failure to Supply I D . Number $50 per document no maximum Failure to Supply I.D. Number $50 per document no maximum Failure to Supply I.D. Number $50 per document not exceed $100,000 FTF lnformation Return FTF lnformation Returns (1099-INT, DIV-010 and PATR) Form 8300 Penalty Project Detroit Computing Center Failure to Furnish Certain Statements Failure to Furnish Certain Statements Failure to Include Correct lnformation FTF Foreign lnformation Returns False lnformation with Respect to withholding (W-4 Penalty) Failure to include correct information (1099-INT, DIVOID and PATR) $50 per failure not to exceed $250,000 $50 per failure 672 1 and 6724 6721 and 6722 6722(a) and (c) 6722(a)
$50 per failure
$50 per failure, not to exceed 100,000 $50 per failure, no maximum $50 per failure, not to exceed 100,000
$1000 per Return
6679 and 6046 6682
$500 per failure
$5 per failure

-.
Current Civil Penalty Reference Numbers Ref Number 618 Penalty Penalty Rate IRC
Failure to Collect; Truthfully No specified Amount account for and Pay over Tax or Attempt to Evade or Defeat Tax (Trust Fund Recovery Penalty-MFT55) Failure to file information with $50 per assessment Respect to Individual Retirement Account Penalty for failure to furnish TIN Understatement of TP's Liability by Return Preparer (negligent) (Return periods due 12131188 and prior) FTF lnformation Return Return Preparer FTF Foreign Information Preparer-negotiating taxpayer checks $50 per form, maximum $100,000 $250 per failure 1000 willful neglect
$1,000 per schedule $50 per failure not to exceed 25,000 per year 6695(a) thru (e) $10,000 per year 6038A $500 each violation 6695(f)
Failure to Excercise due dili- $100 each failure gence on EIC by tax return preparer Promoting Abusive Tax Shel- The lesser of 1000 or 10O0/0 of gross income 6700 ter derived from the activity Aiding and Abetting Understatement of Tax Liability $1000 per tax year 10,000 per Corporation 6701 6701
Preparer-aiding and abetting $1000 individual 10,000 corporation understatement of tax liability Failure by Broker to Notify Payor 500 per failure 6705
Disclosure or use of informa- $250 per disclosure or use. Not to exceed tion by Return Preparer 10,000 in any calendar year. Failure to Furnish lnformation $50011% of Investment 100 per failure 250 Regarding Tax Shelters per failure
6713 6707(a) 6707(b)( 1) 6707(b)( 2) 7616
Disclosure or use of informa- No more than $1,000 tion by Return Preparer Failure to Maintain list of Investors Failure to Supply Taxpayer I.D. (MFT 13 only) Failure to File lnformation Returns $50 per failure $50 per document not to exceed 100,000 $50 per document not to exceed 100,000
Current Civil Penalty Reference Numbers Ref Number 642-643 Penalty Damages as a result of court order Understatement of taxpayers $250 per return or claim (Returns due after liability by Return Preparer 12/31/88) Understatement of taxpayers $1000 per willful neglect (Returns due after liability by Return Preparer 12/31/88) due to willful or reckless conduct Failure to Provide Correct information $5 per form Penalty Rate 6673(a)& (b) 6694(a) 6694(b)
Understatement of taxpayers $1000 per return liability by Return Preparer (Returns due after 12/31/88) due to intentional disregard of rules or regulations Failure to report case receipts $50 per failure of 10,000 or more in Trade or business Intentional Disregard Failure to File Form 8300 Failure to furnish correct payee statements Intentional Disregard to provide correct payee statement - Form 8300 Refusal of entry $100 per failure $50 per failure maximum $1 00,000 $100 per failure
$1,000 for each refusal
Dyed fuel sold for use or used the greater of 1,000 or 10 per gallon of the in taxable use dyed fuel used Failure to properly label retained dyed diesel fuel Non Return Relating Civil Penalty Non Return Relating Civil Penalty Filing Frivolous Return The greater of $1,000 or 10 per gallon
4083(c)3 6714(5) 4082(c) 6714(5)
Fixed amount based on 35% of the corporate 527(j)(1) tax rate. $50,000 or less based on gross receipts with 6652(c) over $1,000,000 a different rate. (1)A $500 per document 6702 6723
Failure to provide a notice of $50 per failure exchange of partnership interest (6050K(i)(i) Failure to furnish information 1% of the aggregate issue price of each on any issue of debt instru- applicable debt instrument, not to exceed ments involving original issue $50,000. discounts. (Form 8281) Accuracy Penalty 20% of the applicable uderpayment
Accuracy Penalty
40% of the applicalble underpayment

i . .
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-# --
Current Civil Penalty Reference Numbers Ref Number Penalty Penalty Rate IRC
683
Overstated Deposit Claims 25% for Returns filed after 081381 Failure to comply with IRC
$1000 individual 10,000 corporatm

75%
Not applicable
6114
Fraudulent Failure to File Adjustment to Trust Fund Recovery Penalty balance due to payment by related business entity
665 1(f)
NIA
Adjustment to Trust Fund Not applicable Recovery Penalty balance due to Related Trust Fund Recovery Penalty Taxpayer payment or reversal of payment. When posted within 17 days of the 23C date, suppress interest on the adjusted amount.
NIA
Designated Payment Codes (DPC)

Designated Payment Codes (DPC) are two digit codes which serve a three-kid purpose. Use of a DPC on all posting vouchers is now mandatory with Transaction Codes 640,570,680,694.and 690, and 700. DPCs are used to:
facilitate identification of payments which are designated to trust tutd or non-trust fund employment taxes. In such cases, they are input with payments to F I I941 (MFT OI), Form ~ 720 (MFT 03), Form CT- 1 (MFT 09), Form 943 (MFT I I), and Fom 1042 (MFT 12). indicate application of a payment to a specific liability when the cilfi penalty contains both a Trust Fund Recovery penalty and any other type of civil penalty. Ir hese cases, they are input to MFT 55 only. identify the event which resulted in a payment. This is done at the une that a payment is processed and may be used with any MFT to s h i c h the payment tmns;i.:ion code will post. Data
Any line marked with # is for official use ?)nly

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-.
ti-om this type of input is accumulated on a national basis to determine the revenue effectiveness o f specific collection activities.
DPCs and their definitions are: Designated Payment Code not present on posting voucher. Used only for terminal input when DPC is not present. Not to be used on posting voucher Non-trust fund Trust fund Undesignated bankruptcy payment Levy on state income tax refund Notice of Levy Seizure and sale Federal tax lien Suit Offer in compromise Manually monitored installment agreement Bankruptcy, designated to trust fund Cash bond credit (allowed with TC 640 only) Payment in response to reminder notice for Form 1040 TY 199312 and subsequent expires 11111998 Authorization given by taxpayer to apply payment to expired CSED account Payments caused by Form 8519 Federal EFT levy payment Federal EFT payroll deduction FPLP payment. Reversal (TC 672) is systemically generated only by FMS after federal payment agency source initiates non-entitlement claim. Receipt from Levy on state income tax return (beginning in 2000 this value is exclusively used by automated SlTLP - State lncome Tax Levy Project Receipt from Levy on state income tax return (beginning in 2000 this value is exclusively used by manual SlTLP - State lncome Tax Levy Project Receipt from Levy on Alaska state income tax return (automated SlTLP - State lncome Tax Levy Project) Receipt from Levy on Alaska state income tax return (manual SlTLP - State lncome Tax Levy Project) Payment with Amended Return Installment Agreement Origination User Fee Installment Agreement Restructured User Fee Resewed for Collection Miscellaneous DPCs 03 through 14 and 99 are used to identify the event which was primarily responsible for the payment being made. If a payment to a trust fund tax liability is not being designated or if the event which resulted in a payment does not fall into one of the categories represented by DPCs 03 through 11, DPC 99 must be indicated on the posting voucher to indicate that it is a miscellaneous payment.
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T-C.
Generated Reports
(1) Currently Not Collectible Accounts Register General Description-Daily Transaction Register (DTRs) will not be received on accounts reported currently not collectible. Semi-annually, in March and August, a Currently Not Collectible Accounts Register of Master File Accounts will be issued for each area office.
(2) Collection Activity Report (CAR)
CAR is a group of IDRS reports providing management information to field and Regional Office Collection officials. The reports will reflect activity associated with TDA and TDI issuances and installment agreements including issuances, dispositions and inventories as well as Collection related payments. CAR utilizes the TIF as its source of information. Command Code RWMSR is used to request the Queue Cutoff Report for a District Office, Command Code LARGE is used to request the Large Dollar Reports, and REPRQ is used to request the Weekly Terminal Reports.
Delinquent Investigation/Account Listing and Delinquent Account lnven tory Profile

The two reports, the Delinquent Investigation/Account Listing (DIAL) and Delinquent Account Inventory Profile (DAIP), are provided to facilitate the monitoring and control of TDA and TDI inventories. The DlAL is issued monthly for hardcopy assignments, i.e. TDAs and TDls assigned to the Collection Field function (CFf), and for certain other non-ACS assignments. It provides information about cases in assigned inventory, such as the grade level of assignments, the date of initial assignment and the date of assignment to the current responsibility unit, which were previously provided on the DAlP and the Delinquent Investigation Inventory Profile (DIIP). It identifies assignments which meet established criteria for large dollar, overage, no activity, CSED and ASED analyses. A review of the DlAL will provide Collection Field function managers with a comprehensive profile of each case under their control. The DAlP is a quarterly listing of TDA cases in statuses other than status 26 which meet either not activity or CSED criteria.
FTD Alerts
FTD Alerts generate on MFT 01 modules when the current quarter deposits are significantly below when is expected bases on a comparison with the prior quarter. Master file conducts the analysis for FTD alert issuance in the twelfth cycle of the quarter. When a FTD alert generates, it is assigned a value of 1 through 4. The values reflect the criteria under which the alert was generated. Value 1 generates for mandatory alerts. These alerts are required to be assigned to revenue officers. Values 2 through 4 generates for optional alerts. Districts may assign these alerts to revenue officers. If no value is present, the module did not meet FTD alert issuance criteria.

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The presence of a TC 971 with action code 46 on a module reflects FTD alert issuance.
Status & Closing codes used for CAWR

These status and closing codes are valid for MFT 88, CAWR Reconciliation Status1 Definition Closing Code SSA identified RSSA case WlRS Ordered CP 251 issued Open Case Referral to Exam Reserved Open Case Referral to CI Letter (correspondence) issued (Other than CP 251 or 253) Open Case Referral to Collection IRS Undeliverable (No Gen Code S) Module reanalysis request Reply to CAWR Correspondence (No Gen Code S) Request Transcript (CDC) Reserved CAWR Reply Received Interim Response issued to TP (Action 61 ) Reserved
44
Forwarded t o BMF via 6222 Status Code None Reserved 16 25 Reserved
Used for IRS or SSA o r both? Both
I RS I RS
IRS Reserved IRS
28 29 38
Both IRS
IRS
Both IRS Both Reserved Both Reserved Both
55 Reserved 68 Reserved
Gen Code S cases with TC 290 TC 549 Reserved Input to IDRS. IRS indicates case in balance SSA indicates case is out of balance. No Civil Penalty assessed
I. of Balance Case; or 2. CAWR or 88 Out Gen Code S case, or 3. Case returned from CI, Exam, or Collection
Both
SSA Case Correspondence Issued (CP 90 253,99C, 2057C) Reply Received - Case is now a Gen Code S Undeliverable - Case is now a Gen S Closing Definition Code
BMF (MCC) Delete Case
Both Both Both
92 93
Forwarded t o Used for IRS or BMF via 6222 Sta- SSA o r both tus Code None Both
Any line marked with # is for official use only -- --
Status1 Definition Closing Code Closed to Exam Closed to Criminal Investigation
Forwarded t o BMF via 6222 Status Code 31 33
Used for IRS or SSA or both?
Closed CAWR (no Gen Code S no pen- 35 alty) TC 290 zero with TP Reply Received Closed CAWR (no Gen Code S no pen- 35 alty) TC 290 with money amount with TP Reply Received Closed CAWR (no Gen Code S no pen- 36 alty) Research only Closed CAWR (no Gen Code S no pen- 37 alty) No Reply Received Closed CAWR (no Gen Code S no pen- 39 alty) Undeliverable Closed Gen Code S, TC 290, RC 549 (any amount or zero) input to IDRS Gen Code S, TC 290, RC 549 zero or with $, entity is either Bankrupt or Defunct None None IRS
IRS
IRS IRS
Both Both
Gen Code S - Undeliverable closedlno 46 new addresslend of program (PCD) SSA Automatic Penalty Assessment from Pyramid to BMF and BMF posts Penalty Gen Code S, Closed under Tolerance atlby BMF (pyramid sent as a CC 91, BMF to post 91 then 94) delete to SCRMF .91
Both Both
None
Both
None Gen Code S, TC 290, RC 549 zero, input to IDRS and posted to BMF (pyramid updates to CC 40 - not to BMF None TC 290 RC 549 with $ input to IDRS and posted to IDRS and posted to BMF (Pyramid updates to CC 40 - not to BMF) Reserved Closed Reconciled Resew 98
Both
Both
Reserved Both Both
Closed Gen Code S Case - Research 99 Reveals Money Match - case in balance but masterfile not updated. Reserved
Any line marked with # is for official use only __ - -
('
* -
Section 12. Examination, TElGE, Appeals

1 Discriminant Function (DIF)
Discriminant Function (DIF) is a mathematical technique used to classify individual income tax returns as to Examination potential. Under this concept, formulas are developed based on available data and are programmed into the computer to classify returns by assigning weights to certain basic return characteristics. These weights are added together to obtain a composite score for each return processed. This score is used to rank the returns in numerical sequence (highest to lowest). The higher the score the higher the probability of significant tax change. The highest score returns are made available to Examination upon request. The DIF-system involves computer classification to mathematically determine the Examination potential of returns, and manual screening to set the scope of examinations and to select needed workload.
PCS-Partnership
Control System
Note: See also: IRM 4.29, Partnership Control System (PCS) Handbook, and 2.2, Partnership Control System.
PCS is a real-time system that establishes, links, and controls flow-through returns and their investors. It interfaces with AIMS, Master File and the Centralized Authorization File (CAF). PCS identifies returns subject to TEFRA examination procedures; controls TEFRA and non-TEFRA statutes; generates required statutory correspondence for TEFRA investors including the Notice of Beginning of an Administrative Proceeding, 60-Day Letter, schedule of adjustment, FPAAIFSAA, and Appeals settlement correspondence. PCS produces National directories, data base maintenance reports, statute reports, action reports, and management information reports. PCS has ten command codes which are input realtime: PCSMY Provides MFT and TXPD for all occurrences of unedited TIN. Also provides whether record is Partner or Partnership. (Effective 7-1-1995) TSLOD establishes and links returns on PCS, generates NBAP'S, requests returns from Master File, and establishes TC424's on AlMS when the investor to be linked resides within the key case campuses jurisdiction. Each time a new link is established, TC421 and TC424 will be generated to post to Master File. TSCHG changes PICF data elements. TSCLS TSDEL TSlNQ releases the AlMS freeze on investor closure. It is used only as a part of final investor AlMS closure activity. deletes erroneous linkages. Linkages are marked for deletion via realtime, but are deleted during weekly batch processing. researches accounts on PCS displaying PICF, AlMS and CAF information.
TSNOT marks key case records for generation of TEFRA notices during realtime, but notices are generated after weekly batch processing.
TSUMY displays summarized research for linked key case and their investors. MSCHG changes certain PlCFlAlMS data elements of all investors linked to a particular key case. The command code is input realtime, but the update is performed via batch processing for all affected accounts, both within and outside the campus. TSPCD marks an account for systemic correction of the PlCF Code on AIMS. It accesses the AlMF to set the PICF Code to 9. It will be reset to the proper value during batch processing. PCS uses realtime processing to update the PlCF when establishments and updates are made on the IDRS terminal. Only MSCHG and TSDEL are processed in the batch mode. Changes made outside the campus are reflected on all campuses PlCF afler centralized batch processing at the Martinsburg Computing Center. Weekly batch processing includes: updating records nationwide, maintaining the PCS data base, producing error registers, and generating extracts for PCS reports, and TEFRA notices. Partnership Investor Control File (PICF) Codes
0 1
2
no PlCF data. TEFRA key case record. non-TEFRA key case record. investor with at least one open TEFRA key case linkage. investor with at least one open non-TEFRA key case linkage but no open TEFRA key case linkage. investor with at least one closed TEFRA key case linkage but no open linkage. investor with at least one closed non-TEFRA key case linkage but no closed TEFRA key case linkage nor open linkage. to correct erroneously assigned PlCF codes to key cases and investors
5 6
7 8 9
ERCS Examination Returns Control System
Reference IRM Part 4, Examining Process, IRM 4.7, Examination Returns Control System (ERCS) ERCS is an automated inventory management system used by field personnel in both the SBlSE and LMSB Operating Divisions. It is used for controlling tax returns and technical time charges from the time returns arrive until they are closed on the Audit Information Management System (AIMS).
MA CS Midwest Automated Compliance System
Reference IRM 104.9, MACS Handbook

(1)
General
MACS is a stand alone automated database and data retrieval system. It allows immediate access to three years tax return information. Return types available on MACS are: 1040 series, 1120 series, -. 1120S, 1065, 1041. ADDAPT is a MACS inventory and delivery program for business returns.
(2)
MACS will show all transcribed lines as reflected on the original return provide certain additional elements from Master File such as DIF score, audit history, date of birth display returns processed during the year regardless of tax period provide computer generated fields reflect corrections made at the campus during processing, but no subsequent adjustments or amendments
(3) Establishing MACS Returns on AlMSlERCS

Returns selected for examination using a MACS facsimile should be established on AlMSlERCS using the same procedures as for original returns. Returns should not be established on AlMS or ERCS until selected for examination.
(4) Source Codes: MACS (All source codes for MACS and ADDAPT are non-DIF) 1 - if part of an approved CIP at a campus 1 20 - if selected on the basis of DIF ordering criteria, including ADDAPT 40 - if a multi-year related return in a field office 44 - if a delinquent return in an area office 50 - if a related pick-up in an area office 60 - if selected using information reporting procedures or if selected from a three year return facsimile if not the return identified by the filter 62 - if part of an approved CIP in an area office 64 - if a related pick-up at a campus ( 5 ) ADDAPT Project, Organization, Disposal Codes Project code 158 Organization code 1994 (updated to group's code when assigned) Disposal Codes are the same as for a BRTVUIRTVUE print Note: No original return necessary to survey a MACS print
Audit Information Management System (AIMS)

( 1 ) General
Audit Information Management File (AIMF) contains all data elements used by the AlMS System. These data elements are described separately in IRMs 4.4 and 2.8, Audit lnformation Management Systems (AIMS). AlMS will allow each campus to maintain its own master file of cases under Examination jurisdiction; to readily access and update the status of any return via computer terminals; and to produce timely control and management reports for its jurisdictional area. TEIGE and Appeals use the system to control their examination cases. The AlMS command codes which authorize the terminal operator to input or receive information to or from the system are found in IRM 2.8. (2) AlMS ASSIGNEE CODE
A twelve-digit code used for the management structure so that returns and time applied to returns can be applied to the correct location (Business Operating Division) for management information reports. The AlMS Assignee Code (ACC) is displayed on page 2 of an AMDISA print and Form 5546, Charge Out. The code is broken down into three fields.
% (
Field 1: Primary Business Code consists of 3 digits (Positions 1 - 3). Position 1 is referred to as the "AIMS BOD Code" :
0 = Not set 1 = Wage and Investment (WI) 2 = Small BusinessISelf-Employed (SB) 3 = Large and Mid-Sized Business (LM) 4 = Tax ExemptIGovernment Entity (TE) Positions 2 and 3 are referred to as "IND-AREA-TYPE-CODE". Field 2: Secondary Business Code consists of 5 digits (Positions 4 - 8). (See below for breakdown by Operating Division) Field 3: Employee Group Code consists of 4 digits (Positions 9 -1 2). Position 9 is referred to as "EMPLOYEE-TYPE-CODE": 1 = Revenue Agent 2 = Tax Auditor 5 = Campus 7 = TEIGE Positions 10 - 12 are referred to as "GROUP-CODE".
Field 1 Primary Business Code

I
Field 2 Secondary Business Code

I
Field 3 Employee Group Code

I
Division
Code (SB&WI= Area Code)
LM = Director Field Operations
Employee Group Code 1XXX 1000 1066 1067 1068 1166 1994 1995 1996 1997 1998 1999 2XXX 2050 2066 2994-2997 2998
Explanation Revenue Agentsflax Compliance Officers DIF Returns are opened in this employee group code CF&S - Field Audit CF&S - Field Audit CF&S - Field Audit CF&S - Field Audit GS 11 ADDS openings LMSB Status Code 06 Inventory Reserved (Do not use without National Office approvallcannot close in this employee group code) LMSB transfer Non-LMSB transfers Reserved (Do not use without National Office approvallcannot close in this employee group code) Tax Auditorsflax Compliance Officersrrax Examiners CF&S - Office Audit CF&S - Office Audit Reserved (Do not use without National Office approval1Cannot close in these employee group codes) Non-LMSB transfers

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Employee Group Explanation Code Reserved (Do not use without National Office approvallcannot close in these employee group codes) 5000 thru 5399 5400-5499 5500-5500 5600-5699 5700-5799 5800-5899 5900-5999 7000 thru 7999 Correspondence Examinations Non-TEFRA suspense cases (status 33 only) Schedule C Investors Pre-refund Program Pre-filing cases TEFRA (status 34 only) Locally defined T E/GE A listing of all EGC's nationwide can be found at: "http://psp.web.irs.gov/docs/EGCbyPBC.xls" LMSB Industries and Management Structure lndustry lndustry Title Code 3 01 3 02 3 03 3 04 3 05
(3)
Financial Services lndustry Natural Resources & Construction lndustry Communications, Technology & Media lndustry Retailers, Food, Pharmaceuticals and Healthcare lndustry Heavy Manufacturing & Transportation lndustry Source Codes-Grouped by Category
This is a two digit entry to identify the type of program being examined. All source codes are valid for area Examination Functions. Campus Examination Branches can only use the source codes marked by asterisk (*). Computer Identified Returns 01 02 03' 04' 06' 08' 11' 14' 23' 26' 48' Nonfiler 24' All Other NonfiledRefusal to File TDI Tax Shelters-Automatic IMF, Automatic BMF Source returns DIF (Discriminant Function) Unallowable items Multiple Filers Correspondence Examination Self-Employment Tax Studies, Tests, and Research Programs IRP-High Underreporter TEFRA Related Minimum Tax Program Related to SC Unallowable
Campus Initiated Examination Program

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25* 05 10 12 40 44 50 64* Claims 30* 31* 32* 35* 17* 39* 20* Fraud
High Income Nonfiler Strategy Pickup Related-DIF Related Related Related
DIF Related Multi-Year Examination-DIF Delinquent Return-DIF
Nan-DIF Related Multi-Year Related to Non-DIF Delinquent Return Related to Non-DIF Pickup Related to Non-DIF Pickup Related Other Claims for Refund Paid Claims for Refund Carryback Refund Administrative Adjustment Request Tax Shelter Program Tax Shelter Related Pickup Regular Classification Special Enforcement Fraud Regular Reference and Information NCRS - Current NCRS - Related Returns Employee Returns Preparer of Returns Information Gathering Projects. Taxpayer Requests Information Reports Collection Referrals State lnformation lnformation Document Match
(4)
Tax Shelters
Classification
88
90 45* 80* 91* 46* 49 62 73* 60 Referrals 6 5* 70* 77
Research and Reference
Miscellaneous Sources (Other than DIF)
Information Items
IRP 85*
Status and Location
Provides capability for more rapid responses to mquiries concerning returns assigned to Examination. IDRS users through inquiry into the AIMS System can quickly ascertain whether the taxpayer's

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problem is related to an audited return and the current location of the return in the Examination Division. This is a two digit code. Area Office Status Codes Appears on Form 5546 as Item 30. Location Chief, PSP Status Definition Code
00
Returns in Transit(Computer Generated)-Assembly on hand and return not yet available to the field office. Not included in inventory reports. Generated for all bulk ordered returns with no assigned status code. Automatically generated two cycles later if the Source Code is 01 or 02 and there is no prior status code. Claims and Other Returns in Transit-Claims selected by campus for examination in Area Offices, and other returns selected by campus and which should be associated with related returns prior to forwarding to Area Offices. Immediately upon receipt, the field office must update the status code appropriately. SO I Awaiting Classification(Computer Generated)-Returns or related documents awaiting association in the Campus Control Reports Unit or returns in hands of Return Program Manager which have not been classified or screened. Never update returns to a higher status until it has been selected for examination. Transfer PSP Suspense-
Central Storage Examination Group 09 10
Selected-Not Assigned- Returns on hand that have been selected for examination but not yet assigned to a branch or group. Local Definition Assigned-No Time Applied- Returns on hand at group (including integrated groups) and branch levels but not yet assigned to an examiner, and returns assigned to an examiner but with no direct examination time (Technical) applied. The use of this status code is optional for returns on which initial taxpayer contact has been made for tax auditors. Started- Returns under examination by a revenue agent with direct examination time (Technical) applied or where initial taxpayer contact has been made for the Tax Auditor or the return is assigned to a Tax Auditor group. Group Suspense Fraud- When it is agreed by the examiner, group manager and the Fraud Referral Specialist, that potential for fraud exists, the case will be updated to Status Code 17. Acceptance by Criminal Investigation Division- Use only when prescribed by area or regional instructions.
Quality 20 Measurement Staff
Mandatory Review- All returns subject to mandatory review, including management selected cases, either awaiting review or in the process of being reviewed. (IRM 4.8) 30-Day Letter- All returns awaiting issuance of a 30-day and 60-day Letter and 30-day and 60-day Letter awaiting response from taxpayers.

. a -
Location
Status Definition Code TEFRA- The status code should be updated to 22 by Quality Measurement when they forward the 60-Day package to the ESU. 23 24 Sample Review- All sample selected or management identified returns either awaiting review or in the process of being reviewed. (IRM 4.8). 90-Day Letter- (Notice of Deficiency)-All awaiting response from taxpayers. 90-day Letter and FPANFSAA
TEFRA- The status code should be updated to 24 by Quality Measurement when they receive confirmation that the FPAAIFSAA has been issued. 25 Pre 90-Day Letter- All returns awaiting issuance of 90-day letter and FPAA and FSAA. TEFRA- The status code should be updated to 25 by Quality Measurement when they transmit the FPAAlFSAA package to the ESU. Suspense 30 32 Form 1254- Used only for returns where a Form 1254 (Examination Suspense Report) is in the case file. General Fraud- This includes returns except SEP cases where a joint investigation has been completed and awaiting settlement of criminal aspects. Grand JuryAll cases being actively investigated by the Grand Jury. All Others- Cases awaiting technical advice from the National Office. Cases placed in suspense by the area or regional office. Non-TEFRA Suspense - Non-TEFRA investorlshareholder returns in Campus TEFRA Function (CTF) TEFRA Suspense- TEFRA investorlshareholder returns in campus ESU awaiting the partnershipls corporation examination results. In transit to ESP #
36 38 Service Center 33 34 Examination Support and Processing 51
Special Processingllnnocent Spouse Restricted Interest/Complex Interest Expedite ProcessingILarge DeficienciesIAppealslForm 4760'sllmminent Statutes Pipeline AgreedIUnagreed Suspense - SFRlOther Non-Examined Closures-All returns that have been or are expected to be in the closing function for two weeks or more which will be closed with Disposal Codes 20, 21, 22, 25, 31, 32, or 35. Appeals 80 81 82 83 84 85 86 87 88 Nondocketed Appeals Not Assigned Appeals Docketed Appeals Local Definition ESP for Closure Reserved Reference Appeals For Local Definition To Trial Appeals

,
Location
Status Definition Code 89 For Local Definition CLOSED (Computer Generated- All examined and non-examined Examination and Appeals closings. Cannot be input via Examination Update or Correction Request procedures. 90
Closed
Note: Status Codes 07and 09 are for use locally to control returns. New uses of these codes must be cleared by the area office prior to implementation. Any new use of the status codes 07and 09 should also be checked with the Charlotte Development Center to determine how the proposed uses of these codes will impact ERCS.
Definition of Campus Status Codes Appears on Form 5546 as Item 30. Location Correspondence or Classification Function Status Definition Code 00 Returns in Transit-Computer Generated Returns selected by campus for examination in area offices. This status is used for returns that do not require association with related returns prior to forwarding to area offices. Claims and Other Returns in Transit-Claims selected by campus for examination in area offices, and other returns selected by campus and which should be associated with related returns prior to forwarding to area offices. 05 06 07 Centralized 08 Storage/Correspondence Exam 09 10 Sol Awaiting Classification Transfer Selected-Not Assigned
Correspondence Examination. Initial Contact Letter Sent Special Contact Letter Use in batch processing for undeliverable cases sent to UMS Batch processing waiting for 30-day letter or reject from 30-day letter Batch processing 30-day letter is being printed 30-Day Letter sent waiting for taxpayer reply 15130-Day Letter revised report waiting for reply Additional information needed after 30-day letter and before 90-day report remains unchanged Returns awaiting closing Batch processing suspense waiting for 90-day letter or reject from 90day letter Batch processing 90-day letter is being printed
12
13 17 18
22
23 25 Processing Function
51
52
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1 _ _ - .
Any line marked with # is for official use only . .-
12 - 10
Location Correspondence Status Definition Code 54 55 56 57 Suspense 33 Reply 30 days or less Reply between 31 and 60 days old Suspense (use for cases going to CI, waiting for TC 290 doc etc.) Overage Replies-Returns identified on the Status Workload Review list as being over 60 days old. Non-TEFRA Suspense - Non-TEFRA investorlshareholder returns in Campus TEFRA Function (CTF) TEFRA Suspense- TEFRA investorlshareholder returns in the CTF awaiting the partnershipls corporation examination results. Appeals 80 81 82 83 84 85 86 87 88 89 Closed 90 99 Nondocketed Appeals Unassigned Appeals Docketed Appeals Local Definition ESP for Closure Reserved Reference Appeals Closed to Appeals processing section Tried Area Counsel Reserved CLOSED PCS controlled related return
Other Information Status Codes 07, 17, 18, 52, and 56 are for use locally to control returns. New uses of these codes must be cleared by the Area PSP prior to implementation. All classification returns must be updated to a status code greater than 06.
(5)
PDT Indicator
When TC 016 is input for Potentially Dangerous Taxpayer cases the first page of AMDISA print will show PDT.
BIocking Series
MF Sorting and Blocking Series for Document Code 47 Adjustments

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12- 1 1
(Reference: IRM 4.4.1, Exhibit 4.4.1-11) Adjustment Disposal Codes Form Number 5344 Original or Copy of Return Non-TEFRA Block TEFRA Block Number Number 080-099 980-999 200-249 180-199 180-199 680-699 180-199 250-299 750-759 760-769
*Original/ELF/SFR 000-079 &COPY $BRTVU/RTVUE/ MACS 07, I , 12 with AOC I Partial Assessment 20-22,25,3032,35,42,45,99 28,29,33,36-41 @All non-examined DC's 01,03 Either No Return 900-979 200-249 100-179 100-179
*Original/ELFlSFR 600-679 No Return +BRTVU/RTVU E l MACS 100-179 250-299
*OriginallELF/SFR 700-749 &Copy/BRTVU/ RTVUE 790-799 780-789 700-779
Partial Assessment 30,45
No Return Either
780-789
Use an original return blocking series for electronically filed returns, and cases in which the TC 150 is an SFFUDummy TC 150. If the copy blocking series is used, a CP notice will be generated instructing Files to pull the original return and associate it with the examined closing which is inapplicable.
@ See Exhibit Text -.05(2) for a list of non-examined disposal codes.
&The copy blocking series will generate a CP notice instructing Files to pull the original return and associate it with the examined copy.
+ This blocking series will not generate a CP notice or control DLN therefore the original return will remain filed under the DLN that contains the "X".
$ This blocking series will generate a control DLN but will NOT generate a CP notice to pull the original
return and associate is with the examined copy. In most cases, the original return will remain filed under the TC 150 DLN. For ADJ54 Blocking series refer to IRM 21.5.1. For Appeals manual assessments, use 135-138.
(\
NMF Blocking Series

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12 - 12
(Reference: IRM 4.4.1) Type o f Tax F o r m No. Deficiencies, Additional Assessments Overassessments, Disallowed Claims, Refiles, etc.
Employment
94 1 1042 942 943 100% pen. 3645
125-139 145-149 165-179 188-195
Individual Income
1040 1041 1065 3645
Corporation
1120 1120s & 1120 DlSC 1120L&M 990C&T 3645
Excise
720 730 2290 11C 3780 678

Marijuana
3645
Trust Fund Recovery Penalty Estate and Gift RR Retirement
706 709 CT-1 CT-2 940 900-949
FUTA
Misc. Forms Note:
Note: Note:
Nonexamined closings with returns (disposal codes other than 01-04, 07-12, or 34) are numbered in the 650-699 series. Nonexamined closing without returns, i.e., disposal codes 28, 29, or 33 will be numbered in the 1NN series (it is not necessary to send closings without returns to Accounting for NMF indexing). For Forms 5570, Appeals Short Closings, assign a block number in the 700-779 series manually. Long closings to Appeals will be numbered in the 100 to 199 blocking series.

-
Disposal Codes
These two digit codes are used to indicate the disposition of an examination. The codes are assigned by the Examination Division. Disposal Codes 01 through 04 and 07 through 13, pertain to examined returns. Disposal Codes 03, 04 and 07 through 13 are used when an adjustment is proposed/processed to change:
(a)
Tax, penalties, or refundable credits for taxable returns.
(b)
Income/loss o r special allocation items for non-taxable returns.
Disposal Codes 01 and 02 are used when no adjustments are proposed/processed to any type of return. Item 41 is required on all IMF cases with Disposal Code 01 and 02. Disposal Codes 20 through 99 pertain to non-examined returns. Disposal Codes 03, 04, 08, 09, 10, 12 and 13 are valid for partial assessments.
(1)
Examined Disposal Codes
No-change with Adjustments- Applies to non-change examined returns (even if a 30-day or 90-day letter was issued) if there is an adjustment to the tax base data such as income or deduction items but no change in tax liability or refundable credits. The following are examples of no-change with adjustment examinations: Delinquent returns secured by the examiner and forwarded to the campus for processing. This includes delinquent return pickups that result in a zero tax liability. Claims disallowed in full. Income tax examination when taxpayers are issued an examination report Form 4549 and Letter 1156 (DOIIO), or Form 1902 when "Other" is checked on the reverse of Form 4700 (See IRMs 4.10.7 and 4.10.8). Estate or gift tax cases when offsetting adjustments result in no change in tax liability. This includes gift tax cases when Letter 942 (CIDO) is issued to taxpayers (see IRM 4.10.9). Excise, trusts and estates, or employment tax cases when offsetting adjustments to tax base data and/or credits result in no change in tax liability. Disqualified 1120 DISCIIC-DISC election. No change- Applies to Examination which do not necessitate the issuance of a report because there were no adjustments or no changes in tax liability (or proposed tax changes fell below the tolerance level in LEM IV) to: Tax, penalties, or refundable credits for taxable returns Income/loss or special allocation items for non-taxable returns. Form 4700, Examination Planning and Workpaper, should have Letter 590 checked. Agreed- Applies only to returns if an agreement is received prior to the issuance of a 30day or 60-day letter. Also applies to claims allowed in full and agreed claims partially allowed. Agreed- Applies only to returns if an agreement is received after the issuance of a 30-day or 60-day letter. Office Audit (Org 2XXX), should use DC O3Inot DC 04. AppealedReturns closed to Appeals before issuance of a 90-day letter, FPAA or FSAA.
Other- Unagreed claims partially allowed; secured delinquent returns if dummy TC 150 was posted; partial assessment of employee share of FICA; any other manner of closing after issuance of a 30-day or 60-day letter. Non-income Tax Returns (MFT 01,03, 10) - Use when the taxpayer did not sign a report or request an Appeals conference. Agreed- Applies only to returns if an agreement is received after the issuance of a 90-day letter, FPAA or FSAA. Default- Applies only to returns if the taxpayer fails to reply after the issuance of a 90-day letter, FPAA or FSAA. Petitioned- Applies only to returns if the taxpayer petitions tax court affer the issuance of a 90-day letter. FPAA or FSAA. Other- Applies to any other manner of closing not identified above, such as direct transfers to Justice Department for settlement. This code is not used for returns transferred to other field offices or transferred between field offices and campuses or on manual assessment cases. Undeliverable 90-day letter, FPAA or FSAA- Applies to returns closed after the issuance of the 90-day letter, FPAA or FSAA, if the above letter is returned as undeliverable. You will only see this disposal code on the Form 5546, Examination Charge-out in the prior audit section. It is used when more than one Doc Code 47 disposal code is present for the same MFT and tax period in the Audit History Record at Master File. You will only see this disposal code on the Form 5546, Examination Charge-Out in the prior audit section. It is used when a Doc Code 47 and Doc Code 51 disposal code is present for the same MFT and tax period in the Audit History Record at Master File.
(2)
Non-Examined Disposal Codes
Accepted as Filed by Classification All returns (other than DIF) accepted on manual classification (estate, gift, etc.). Accepted as Filed by Classification DIF returns accepted during screening process on which questionable items are adequately substantiated or explained by schedules or attachments to the return or other specific reason. Accepted as Filed by Classification DIF returns accepted during screening process because the prior year examinations resulted in no change in tax liability and the current year return appears to have no tax potential. Accepted as Filed by Classification DIF returns accepted during screening process for referral to a state under the Federal-State exchange program. File Closings- This code is used to close an account which was established on AIMS NonMaster File for temporary control purposes. This disposal code does not reverse TC420 or TC424 at Master File. Missing Return- This code is restricted to campus use and is used by campus personnel to indicate a DIF or other bulk ordered return that was not able to be located by the Files Unit. Transfers Out of Area - This code is used to transfer a return to another Area OfficeICampus location. Survey Before Assignment- A return selected for examination is considered as surveyed before assignment, if it is disposed of without contact with taxpayers. or their representatives, and before assignment to an examiner. Survey After Assignment- A return shall be reported as a survey after assignment if the examiner, affer consideration of the return and without contact with taxpayers, or their representatives, and believes that an examination of the return would result in no material change in tax liability.
33 34
Error Accounts with No Returnswere established in error.
Used to remove records from the AIMS Data Base that
Surveyed Claims- Allow overassessment without examination. An amount claimed must be present on the data base. (Not valid if Source Code is 07 or 09.). No Return FiledTaxpayer not liable-LittleINo Tax due TC 590 CC50 (BMF)/CC52 (IMF)
35*@ Surveyed-Excess Inventory- Valid with Status Codes 06, 07, 08 and 57. 36 37 38 39 40 41 42 45@ 99 Taxpayer Previously Filed TC 594 CC58 No Return - Taxpayer previously filed with spouse on joint return TC 594 CC59 No Return- Taxpayer no longer liable TC 591 CC50 No Return- Taxpayer unable to locate TC 593 CC57 No Return- Taxpayer due refund TC 590 CC53 Return Filed- Taxpayer unlocatable Reference and Information Returns- Valid only if Source Code is 45. Other- Only to be used for: a. lnformation report returns accepted by Chief, PSP or Examination Branch at the campus. (Valid with Source Code 60 only). b. The establishment of a linkage on PCS-you can identify these records if there is a TC421 with Disposal Code 99 and a TC424 with the same DLN present on Master File. * For Use by Classification Only (i.e., Valid with Status Codes less than 07 or Status Code 57. @ Cannot be used if there is an amount claimed on the data base.
+ Not valid with MFT 01, 04, 09-12, 17-19, 71-72 or 80.
3642 Since you will not have a return to be refiled, these codes will only be valid with Blocking Series IXX. You will, not be able to use any of these new codes if there is a claim amount on the data base.
Unallowable Codes
Reference IRM 3.27.68, ADP Systems Code Unallowable Codes identify items on the Form for initial processing of 1040 series or document that are of a questionable nature or exceed statutory limitations. The codes are grouped by affected return area as follows. Unallowable Codes 12 through 20 affect AGI Unallowable Codes 22 through 66 affect taxable income Unallowable Code 70 affects total tax Unallowable Codes 80, 82-86, 88, 98 and 99 require a decision regarding the additional amount of AGI, taxable income andlor total tax. Unallowable Explanations Code Explanation 13 16 17 18 19 You may not deduct moving expenses. You moved less than 50 miles.Do not use if the taxpayer is a member of the armed forces. Lump Sum Distribution-Rollover Lump Sum Distribution-Age less than 50 on 1/1/86; dist. from non-qualifying plan Lump Sum Distribution-Paid to beneficiary and 5 year clause Lump Sum Distribution-Age over 59 112 or not employed at distribution time, disable owneremployee or paid deceased beneficiary.
Unallowable Explanations Code Explanation 20 21 22 32 Lump Sum Distribution-Disqualified for special tax treatment on Lump Sum Distribution due to already filed Form 4972 after 1986 Section 179 Expense limited to $10,000 Depreciation deduction1Sect. 179 expense limit; business use limit Schedule A State and Local Sales Tax Disallowed-Tax Year 1987 and Subsequent Medical deduction reduced by amount of Personal Living or Family expenses Deduction for U.S. Taxes Paid disallowed Deduction for Utility Taxes disallowed Deduction for various Local Taxes disallowed Deduction for Registrationmag Fees disallowed PersonalIFamily expenses disallowed Educational expenses disallowed Personal Interest - Personal lnterest deduction no longer allowed Non-Qualifying Charitable deduction disallowed Automobile Expenses adjusted by mileage rate Home SaleIPurchase expenses disallowed Personal Insurance expenses disallowed Fractional Exemptions NRA Personal Exemption limited to one except Residents of Mexico, Canada, Japan, South Korea, American Samoa or U.S. National Non-resident medical deduction disallowed Generated Unallowable for Dependents Generated Unallowable for Dependents Generated Unallowable for Dependents Missingl205ClApplied forINRA Dependents (C&E) Missing and lnvalid SSNs for Dependents (ERS) lnvalid SSNs for Dependent (ERS) Use of WidowNVidower tax rate disallowed Tax adjusted by use of applicable treaty rate Release credit
33 34
35 36 37 38 40
41
42
43 45 46 56 57 58 60 61 62 67 68 69 70 75 79 80 81
- reinput documents only
Generated Unallowable for EIC Children Generated Unallowable for EIC Children Unspecified paymentlrefundable credit unallowable Credit for federal tax paid on fuels or credit for purchase of diesel-powered Highway Vehicles from Form 4136 Missing and lnvalid SSNs for EIC Children (ERS) lnvalid SSNs for EIC Children (ERS) Generated Unallowable for EIC amount and no other Unallowable present Tax adjusted by amount withheld as protest Loss on sale of personal property disallowed Tax adjusted by amount of duplicate deductions
83
85 88 89 90 91 92 93

. . -
Unallowable Explanations
/'
Code Explanation
94
A Nonresident Alien May Not Deduct Contributions, Or Casualty Or Theft Losses On NonBusiness Property Located Within The United States, From Income Not Effectively Connected With A U.S. Trade Or Business. (See Publication 519.) Multiple unallowables Unallowable condition not listed above
98 99
Push Codes
Push Codes are a three digit code used when establishing AIMS controls (TC 424). Special Handling message codes used on request generate processing instructions on Form 5546. Push codes are 010,019-041, and 121 (BMF Only). Special Handling messages are 042-049. Those not listed below are reserved for future use. Related Control Automatic Return Classification Req. Delinquent Return Substitute for Return Reserved Automatic SFR (January 2004) Closing Agreement Inadequate Records Notice Code Section 183 Issues Contribution AdjICarryover Involuntary Conversion NOL Carryovers Investment Credit Carryovers Capital Loss Carryovers 1120-S Revocations Reserved for ARDl (not valid until March (1994) Pers ResICap of Property (not valid until March 1994) Change in Accounting MethodIPeriod ExpendituresITirnber Asset Sale Potential CI ReferralINonfiler Audit lssue Message 038 Audit lssue Message 039 Memo, rulings, etc., on specific case Current Return Pick-Up Special Handling Message 042 Special Handling Message 043 Special Handling Message 044 Special Handling Message 045 Special Handling Message 046 Special Handling Message 047 Special HandlingIPush Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Push Special Handling Special Handling Special Handling Special Handling Special Handling Special Handling
048 049 121
Special Handling Message 048 Joint Investigation Pre-filing Notification (BMF only)
Special Handling Push/Special Handling Push
* Records with these push codes can be deleted using CC AM424D on the same day or 15 days
after the CC AM424 was input. Records with other push codes cannot be deleted from the base.
10
Activity Codes
Reference IRM 4.4, Exhibit 1-2 and 1-3 A code that identifies the type and condition of return selected for audit. This is a three-digit numeric code. (1) Examination Activity Codes
Form 1040,1040A, 1040C, 1040NR, 1040SS and 1040 with F2555 (MFT 30, *20, "21) 530 53 1 532 533 534 535 536 537 538 539 495 496 480 48 1 482 483 488 489 499 202 224 203 209 1040A TPI Under $25,000 Non-1040A TPI Under $25,000 NB TPI $25,000 Under $50,000 NB TPI $50,000 Under $100,000 NB TPI $100,000 and Over Sch C-TGR Sch C-TGR Sch C-TGR Sch F-TGR Sch F-TGR Under $25,000 $25,000 Under $100,000 $100,000 and Over Under $100,000 $100,000 and Over
Form 1041 Fiduciary (MFT05 and Non-MF MFTZI) Fiduciary Non ~utornatic Fiduciary Automatic Returns Processed Before 1988 10 or Less Partners-Gross Receipts Under $100,000 10 or Less Partners-Gross Receipts $100,000 and Over 11 or More Partners Form 8804 REMlC FIRPTA 1120s processed prior to 1/1/91. After 12/31/90 all 1120s which produced additional tax. All No Balance Sheet Under $250,000
Form 1065 Partnership
Forms 1066,8288 and 8804
Form 1120s (Taxable) Form 1120 IC DlSClDlSC Form 1120 (Including 1120L, 1120M, 1120PC)
213 215 217 219 22 1 223 225 24 1 259 263 265 287 288 289 290 415 417 419 420 42 1 435 437 439 463 464 465 466 467 468 469 470 47 1 472
$250,000 Under $1,000,000 $1,000,000 Under $5,000,000 $5,000,000 Under $10,000,000 $10,000.000 Under $50,000,000 $50,000,000 Under $100,000,000 $100,000,000 Under $250,000,000 $250,000,000 and Over 1120 FSC $10,000.000 Under $50,000,000 $50,000,000 Under $250,000,000 $250,000,000 and Over 1120s Nontaxable prior to 1/1/91 Assets under $200,000 processed after 1/1/91 Assets $200,000 under $10,000,000 processed after 1/1/91 Assets $10,000,000 and over. Nontaxable processed after 1/1/91 Under $1,000,000 $1,000,000 Under $5,000,000 $5,000,000 and Over Form 706, 706A, 706NA Form 706GS(T)/706 GS(D) Under $600,000 $600,000 Under $1,000,000 $1,000,000 and Over Form 945 Form 940 Form 941 Form 942 Form 943 Form CT-1 Form CT-2 Form 1042 Form 1040PR Form 1040SS
Form 1120-F
Form 1120s (Non-Taxable)
Estate (Gross Estate)
Gift (Total Gifts) Tax
Employment Tax
Excise-Form 720
011 014
016
IRC 444 FY Election Txpds 8806 to 9003 only Aviation Fuel-Gasoline Non-Commercial Petroleum-Imported Imported Chemical Substance
017
Any line marked with # is for official use only - - - -.

.
Oil Spill-Domestic Petroleum (prior to 7/1/93) Ozone Depleting Chemicals - imported substances Floor Stock Ozone Depleting Chemicals Oil Spill-Imported Petroleum (prior to 711193) Telephone: Toll. Local, Teletype Transportation of Persons by Air Use of International Air Travel Facilities Transportation of Property by Air Transportation of Persons by Water - Cruise Ship passenger tax Policies Issued by Foreign Insurers Obligations Not in Registered Form Truck/Bus Chassis, Bodies, Tractors Coal-Underground Mined.$l.lO per ton Coal-Underground 4.4% of Sale Price Coal-Surface Mined.55 per ton Coal-Surface Mined 4.4% of Sale Price Gas Guzzler (Fuel Economy) Form 6197 Fishing Equipment Trolling Motors, Sonar Devices Bows and Arrows, Crossbows Firearms WPT - Producers Quarterly Alcohol Sold - Not used as fuel WPT - Annual Filer Petroleum - Domestic Chemicals WPT-Withheld from Prod. Prior to 1-1-1984 Floor Stock - Tires Gas Sold to make Gasohol 10% Gasohol 10% Diesel Special Motor Fuel (SMF), Liquid Petroleum (LPG) Gasoline Inland Waterways Fuel Use Tax Floor Stock - Gasoline Tires (Highway-Type) Floor Stock - Gasohol Aviation Fuel - Non Gasoline Non Commercial Floor Stock - Diesel Fuel - Trains Dyed Diesel Fuel used in Trains Floor Stock - Gas to make Gasohol Gasoline sold to make Gasohol 7.7% Gasoline sold to make Gasohol 5.7% Gasohol 7.7%

-- . -
Gasohol 5.7% LUST - Aviation Fuel Non Commercial Diesel Fuel - Buses only Special Motor Fuel - Alcohol Blend Unidentified ZIC code to be Reclassified Vaccine - DPT Vaccine - DT Vaccine - MMR Vaccine - Polio Floor Stock - Diesel Floor Stock - SMF Alcohol Floor Stock - Aviation Fuel Floor Stock - Diesel 2 4 . 4 ~ Floor Stock - vaccines Luxury Tax - Airplanes Over $250,000 (9103-9309) Luxury Tax - Boats Over $100,000 (9103-9309) Luxury Tax - Cars Over $30,000 (Begin 9103) Luxury Tax - Furs Over $10,000 (9103-9309) Luxury Tax - Jewelry Over $10,000 (9103-9309) Aviation Fuel others 199703 Aviation Gasoline others 199703 Ozone Depleting Chemicals Manufactured ExpiredIRepeated Abstracts - AIMS use Compressed Natural Gas (CNG) Excise-Other Forms 196 197 198 Form 2290 Form 11C Form 730 Return Preparers Unrealistic Position Penalty-Sec 6694(a) Return Preparers Willful or Reckless Conduct Penalty-Sec 6694(b) Return Preparers Endorsing or Negotiating Tax Refund Check - Sec 6695(f) Return Preparer ID Penalty - Section 6695(a) to (e) Return Preparer - Injunctions - Sec. 7407 Information Return Penalty Case Pricing Issues Economist Studies Form 8300 Compliance Review Form 558 Compliance 2000 Nonfilers CEP-EO Record Maintenance Agreement under Section 6038A Diesel Terminal Inspection
Miscellaneous
Diesel Fleets and Trucks Stop lnspection Diesel on Road lnspection Diesel all other Dyed Fuel lnspection IRP Compliance Check Unmatchable Information Return Follow-up Excise Compliance Return Preparer Multi-Functional Monitoring Team CEP Chief Compliance ElTC Return Preparer Compliance Outreach Registry and Exemptions Title 31 Compliance Review Narcotics/lnf. Projects - No Return Examined Sec 6700 Promoter Penalty Sec 6701Aiding and Abetting Penalty TEFRA Tip Income Joint Committee Survey SEP - Non case Time CEP PREIPOST Conference Meeting Industry Specialist Program Miscellaneous - Taxable Miscellaneous - Non Taxable *Valid for use only on SETTS Form 4502. **Not valid for use on SETTS Form 4502.
I?
Collectibility Indicator Codes
A collectibility indicator will be placed in the entity section of Master File whenever there has been collection field activity (Collection Status 26). This information will be communicated to AlMS (reflected on Form 5546 or AlMS Weekly Update), along with any subsequent updates to bankruptcy or currently not collectible status.
lndicator Code Order of Precedence B=Bankrupt N=Currently Not Collectible C=Collection Status 26
Weekly AlMS Update Reports Changes i n Indicators 28=Bankrupt 29=Currently Not Collectible 30=Collection Status 26
12
Installment Agreement Code/Collectibility Code
ltem 412 on Form 5344, Examination Closing Record is being used to monitor the number of installment agreements that are received by Examination. The current values are:
I C N
= installment agreement taken by Examination = installment agreement coordinated with Collection

= no installment agreement secured
ltem 411 on Form 5344 - Payment Codes F P N
= Full Paid. Frozen refund or payment which covers the balance due in full. = Part Paid. Frozen refund or payment does nhot cover balance due (also used where
there will be an offset from other tax periods that will not completely satisfy the liability). = No Payment. Changed cases when refund was not frozen, no payment or agreement is received, no change cases, over assessment cases, cases going to Appeals if no payment received. = Total Offset. Over asssessments from other tax periods that will offset all of the tax.
Examination Limited due to Collectibility
13
Settlement Codes
The following three digit settlement codes are printed on Forms 5546 for individual return requests and "bulk ordered" returns such as DIF orders, TCMP returns, unallowable program returns and for requests generated under certain programs such as the Information Returns Program (IRP): 50 1 502 503 506 Tax Per Computer (after math verification)-Assessed liability shown on Master File. Settlement Amount Per Computer-Balance due or refund shown on Master File. (Balance due indicated by an asterisk (*)). Math Error (Includes adjustments to credits)-The difference between balance due or refund per computer (502 above) and balance due or refund per return. Delinquency Penalty - Amount of delinquency penalty determined by computer.
14
Freeze Codes
A freeze can be placed on AIMS to prevent closing andlor updating a specific account or TC 424 skeletal account. Codes A thru 0 and V thru W prevent closing. Codes Q, R, and S prevent closing and updating. Code U prevents closing if TC 300 contains a positive dollar amount. Codes H and P will prevent AMCLS unless item 16, Appeals Office Code, is present. Definitions of freeze codes are found in IRM 104.3 A-G, I-L, R, S, V, and W local definitions.
H
TEFRA key case EQMS Informants Claim for Reward
M
N

7 -
Informal claim forwarded to A.O. Carryback, or informal claims where restricted interest must be considered. Return on docket list not located Trust Cases Bankruptcy (Petitions filed before 10122194) Bankruptcy (Petitions filed after 10/21/94) Computer generated, cannot be closed with DC 29
15
Code
Statute of Limitations (Alpha Codes)

Messages Claim Update Carryback Update Joint Investigation Update Investment Credit Carryback No Return Filed Reference Return Non-TEFRA Flow-thru TEFRA Investor Non-taxable Fiduciary Bankruptcy suspense Third Part Record Suspense Activity not engaged in for profit. Section 183(e)(4) Substantial omission of income. Section 6501(e) Fraudulent Return Section 6501(c) Docketed Cases Allowable Replacement Period(i.e, IRC 1034(j) and 1033(a)) RRA Section 3202 - Equitable Tolling Disability Mitigation (IRC 1311) Reserved
AA
BB CC DD
EE
FF GG HH JJ
KK
LL
MM
NN
00
QQ RR
SS
TT
UU-ZZ
Note: Alpha designations for TEIGE are locally defined.

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AIMS Cycle Charts

FY 2002 Reporting Cycles for AlMS FY 2003 Reporting Cycles for AlMS
October 26, 2001 November 23, 2001 December 28,2001 January 25,2002 February 22, 2002 March 29, 2002 April 26,2002 May 24,2002 June 28,2002 July 26, 2002 August 23, 2002 September 27,2002
FY 2004 Reporting Cycles for AlMS
October 25,2002 November 22, 2002 December 27, 2002 January 24,2003 February 21, 2003 March 28, 2003 April 25, 2003 May 23,2003 June 27,2003 July 25, 2003 August 22, 2003 September 26,2003
FY 2005 Reporting Cycles for AlMS
October 24,2003 November 21,2003 December 26,2003 January 23, 2004 February 20, 2004 March 26, 2004 April 23, 2004 May 21, 2004 June 25,2004 July 23, 2004 August 20,2004 September 24, 2004
FY2006 Reporting Cycles for AlMS
October 22, 2004 November 19,2004 December 24,2004 January 21,2005 February 18,2005 March 25, 2005 April 22, 2005 May 20,2005 June 24,2005 July 22, 2005 August 19,2005 September 30, 2005
October 28, 2005 November 25,2005 December 30,2005 January 27,2006 February 25, 2006 March 31, 2006 April 28, 2006 May 26,2006 June 30,2006 July 28, 2006 August 25,2006 September 29,2006
Statelprior Office Name
SBI SE PBC
PBC PBC Excise E&G Act. Act. Code Code 001-199 415-429
W&I PBC
Service Center Codes
Appeals Office
Appeals office Code
Appeals PBC
Appeals SC PBC 7XX = OSC
Alabama Alaska Andover SC Arizona Arkansas Atlanta SC Austin SC Brookhaven SC California - See Zip 90001 - 90253 90254 90255-90272 90274 - 90278 90280 - 90411 90501 - 90510 90601 - 90612 90620 - 90633 90637-90671 90680 - 90721
208 212
lo3 lo6 190
49lMEl03 2910Gl04 08lANl08 2910Gl04 49lMEl03 07lATl07 18lAUl06 19/BR/01
New Orleans Seattle
X53 X65 ALL
6041702 606104 ALL 6051704 6041702 ALL ALL ALL
49lMEl03 2910Gl04 08lANl08 49lMEl03 49lMEl03 07lATlO7 18lAUl06 191B RIO1
211 208
lo6 lo3 191 192
Phoenix Nashville ALL ALL ALL
X6 1 XI5 ALL ALL ALL
295 lo7 21 6 214 216 214 216 214 216 214 216 214 lo7 lo7 lo7 lo7 lo7 lo7 lo7 lo7 lo7 lo7
Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel
X60 X63 X60 X6 3 X60 X63 X60 X63 X60 X63
6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704
2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04
SBI SE PBC
PBC PBC Excise E8G Act. Act. Code Code 001-199 41 5-429
Appeals Office
Appeals Office Code0
Appeals PBC
216 214 216 214 216 214 216 214 216 214 216 214 216 214 216 214 216 214 216
213 213 213 213 213 213 213 213 213 213 213 213 213 213 213 213 213 213 213
214 214 214 214 214 214 214 214 214 214 214 214 214 214 214 214 214 214 214
Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles
X6 0 X63 X60 X63 X60 X63 X60 X63 X60 X63 X60 X63 X60 X63 X60 X63 X60 X63 X60
6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704 6071704
2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910Gl04 2910G104 2910G104 2910Gl04 2910Gl04
SBI SE PBC
PBC PBC Excise E&G Act. Act. Code Code 001-199 415-429
W&I PBC
Appeals Office
Appeals Office Code
Appeals PBC
Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel Los Angeles Laguna Niguel San Francisco Laguna Niguel San Francisco Laguna Niguel San Francisco Laguna Niguel Los Angeles San Francisco Los Angeles San Francisco Los Angeles San Jose
SBI SE PBC
PBC PBC E8G Excise Act. Act. Code Code 001-199 415-429
Appeals Office
Appeals Appeals PBC Office Code
216 213 216 213 216 213 216 213 216 213 216 213 216
Los Angeles San Jose Los Angeles Fresno Los Angeles Fresno Los Angeles Fresno Los Angeles Fresno Los Angeles Fresno Los Angeles Fresno
X60 X68 X60 X68 X60 X68 X60 X68 X60 X68 X60 X68 X60 X68 X64 X60 X64 X60 X68
6071704 6061704 6071704 6061704 6071704 6061704 6071704 6061704 6071704 6061704 6071704 6061704 6071704 6061704 6061704 6071704 6061704 6071704 6061704
2910G104 28106104 29106104 2810Gl04 2910Gl04 2810Gl04 2910Gl04 2810Gl04 29lOGlO4 2810Gl04 2910Gl04 2810Gl04 29106104 2810Gl04 2810Gl04 2910Gl04 2810G104 2910Gl04 2810Gl04
213 216 213 216 213
San Francisco Los Angeles San Francisco Los Angeles San JoselFresno
SBI SE PBC
PBC PBC Excise E&G Act. Act. Code Code 001-199 41 5-429
W&l PBC
Appeals Office
Appeals Office Code
Appeals PBC
Cincinnati SC Colorado Connecticut Delaware District of Columbia-Zip 20520 District of Columbia-Other Zips Florida - North Florida - South Fresno SC Georgia Hawaii Idaho Illinois Indiana International Iowa Kansas City SC Kansas Kentucky
296 21 1 21 0 204 215 204 205 205 208 212 212 207 207 25 1 209 209 208
ALL Denver Hartford Baltimore ALL Baltimore Jacksonville Miami ALL Atlanta Seattle Seattle Chicago Indianapolis All
St. Paul
X96 X51 X22 X71

ALL
669 6051702 6171 010 6272 010

ALL
X71
6272 010 6472 010 6472 010 638 6041702 6061704 6061704 6373 010 6373 010
All
XI 3
XI4
ALL
X 0 I X65 X65 X31 X44

All
X36
ALL
6473 010
ALL
ALL St. Louis Indianapolis
X35 X44
6473 010 6373 010
SBI SE PBC
W&l PBC
Appeals Office
Appeals Office Code
Appeals PBC
Appeals SC PBC 7 M = OSC
Louisiana Maine Maryland Massachusetts Memphis SC Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York ZIP 06390 All Other Zips
49lME103 19lBR101 28lPH105 19lBW01 49lME103 17/C1102 17/C1102 49lME103 17/C1102 2910G104 17/C1102 2910G104 19lBR101 28lPH105 2910G104 19lBW01 19/BRIO1 191B RIO 1 19lBW01
New Orleans Boston Baltimore Boston ALL Detroit St. Paul New Orleans St. Louis Denver St. Paul Phoenix Boston Newark Phoenix Hartford Brooklyn (LI) Buffalo New York
X53 X2 1 X7 1 X2 1 ALL X4 3 X36 X53 X35 X5 1 X36 X6 1 X2 1 X72 X6 1 X22 X24 X20 X23
6041703 6011701 6021702 6011701 ALL 6031703 6041703 6041702 6041703 6051704 6031703 6051704 6011701 6021701 6051704 6011701 6011701 6011701 6011701
SB I SE PBC
W&1 PBC
Appeals Office
Appeals Office Code
Appeals PBC
North Carolina North Dakota Ogden SC Ohio Oklahoma Oregon Pennsylvania Philadelphia SC Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas
2 04 209 298 206 210 212 203 299 21 5 201 204 209 208 210
208 210
2 04 209
102 lo5
Greensboro St. Paul ALL
XI2 X36 X7 1 X4 1 X54 X65 X73

ALL
6021702 6041703 6021702 6031703 6051702 6061704 6021701

ALL ALL
206 210 213 203
207 209 214 204
lo4 105 lo6 102
Cincinnati Okla. City Seattle Philadelphia ALL
215 203 208 21 0 208 21 0
21 5 202 204 209 207 209 101 102 lo5 lo3 105
ALL Hartford Greensboro St. Paul Nashvillle AustinlSan Antonio Dallas Houston
XXX X22 XI2 X36 XI5 X55 X50 X52 X5 1 X2 1 X75
6011701 6021702 6041703 6041703 6051702 6051702 6051702 6051704 6011701 6021702
Utah Vermont Virginia
211 201 204
21 3 203 208
209 202 204
lo6 101 102
Denver Boston Richmond
StatelPrior Office Name
SBI SE PBC
PBC PBC Excise E8G Act. Act. Code Code 001-199 41 5-429
213 206 214 207
W81 PBC
Appeals Office
Appeals Office Code
Appeals PBC
Washington West Virginia Wisconsin For the Following Zips: 54820, 54836, 54838, 54842, 54849, 54854, 54864, 54873, 54874,54880, 54890 All Other Zips Wyoming
212 206
106 104
29106104 17lC1102
Seattle Indianapolis
X65 X41
6061704 6031703
29/06/04 17lC1102
209
210
209
104
17lC1102
St. Paul
X33
6031703
17lC1102
207 211
206 213
207 209
104 106
17lCIlO2 2910G104
Milwaukee Denver
18
Appeals Codes
These codes identify the Appeals office with AIMS control of the case. These codes are input on Form 5344 with CC AMCLS when Compliance closes cases to Appeals. Nondocketed and Docketed identify the type of case (whether taxpayer petitioned the US. Tax Court). Appeals Office Atlanta Austin Baltimore Boston Buffalo Chicago Cincinnati Dallas Denver Detroit Greensboro Hartford Houston Indianapolis Jacksonville Laguna Niguel Long Island Los Angeles Miami Milwaukee Nashville New Orleans New York City Newark Oklahoma City Philadelphia Phoenix Richmond San Francisco San Jose Seattle St. Louis St. Paul AOC
10 55 71 21 20 31 41 50 51 43 12 22 52 44 13 63 24 60 14 33 15 53 23 72 54 73 61 75 64 68 65 35 36
Nondocketed Appeals Code

110 155 171 121 120 131 14 1 150 151 143 112 122 152 144 113 I63 124 I60 114 133 115 153 123 172 154 173 161 175 164 168 I65 135 I36
Docketed Appeals Code

210 255 271 22 1 220 23 1 24 1 250 251 24 3 212 222 252 244 213 263 224 260 214 233 215 253 223 272 254 273 261 275 264 268 265 235 236

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19
Closing Codes for Appeals
A two-digit "closing code" must be input to AlMS via CC AMCLSA on each AlMS case closed by Appeals. The closing code is input from Form 5403. (Appeals' AlMS closing code is similar to Compli ance's AlMS closing code). Agreed Nondocketed Agreed Notice of DeficiencyINonfiler Defaulted Notice of Deficiency Agreed Appeals Docketed or Dismissed from Tax Court and A 0 has time on the case and Appeals did not issue Notice of Deficiency Counsel Settlement or Dismissed from Tax Court and no Appeals Officer time on the case Dismissed from Tax Court for Lack of Jurisdiction (Appeals issued Notices of Deficiency only) Dismissed from Tax Court for Lack of Jurisdiction (Appeals issued Notices of Deficiency only) Unagreed Nondocketed Campus Claim Fully Disallowed/OlC RejectedIPenalty Appeal fully Sustained Campus Claim Fully Allowed/OlC AcceptedIPenalty Appeal fully Abated Campus Claim Partially AllowedlOlC WithdrawnIPenalty Appeal Partially Abated Tried Tax Court Case TEFRA key case or case closed to DOJ because TP files suit in the court of Federal Claims TEFRA key case or case closed to DOJ because TP files suit in District court or bankruptcy Erroneous Aims Account Reference Return Includes all nondocketed nonfilers (both 90 day and pre-90 day) where signed agreement constitutes delinquent return.
** Generally, these cases are not AlMS
Status Codes For Appeals

Nondocketed Unassigned Docketed Reserved Reserved Reserved Reserved Closed to Appeals Processing Section (Centralized Unit in Fresno ONLY). Reserved Reserved

.
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21
Appeals Office Addresses
Appeals office addresses can be found on the Appeals IRS intranet website:
22
TE/GE Reporting Systems Codes
EPlEO Determination System (EDS) (Effective 07/26/93)

EDS is an Area Office and Campus system. The Area Office system, which includes several subsystems, is run on a mini computer. The Campus system, the Master File Pipeline Subsystem (MPS), is run on a mainframe. Exempt Organizations and Employee Plans submit applications to EP or EO to determine if they meet the law requirements of the Internal Revenue Code. Application data is entered through the Clerical Screening Subsystem (CSS) to determine if all the required information was submitted. If an application is found incomplete, CSS generates a letter to the applicant requesting the missing data. If an application is found complete, the data entered is added to the Inventory Control Subsystem (ICS). This information allows EP and EO to manage their workload; generate correspondence (usually a favorable determination letter) and enter the data listed in 3(a) below; and to add the applicant to the EOIBMF, the EPMF at the campus and the Management Information System (MIS) in the Detroit Computing Center (DCC). Before the applicant is added to the EOIBMF or EPMF the data entered must be validated by MPS (campus subsystem). Once the data passes the validity checks it is added to the campus database files to wait for the weekly posting cycle to Master File and the monthly extract to DCC. Database Files of MPS PCCF - The Plan Case Control File contains the plan characteristics, entity information, filing requirements and the final disposition of each application. The data on the PCCF can be accessed via the unique case number and file source generated by CSS. POlF -The PlanlOrganization Index File is an abbreviated record of the PCCF. The POlF is used to retrieve the case number when only limited data such as the File Folder Number, EIN, Name Control and on EP Cases, Plan Number is available. The EP and EO data is stored in one database file. EP and EO cases are identified by a file source. File Sources are: EP - Employee Plan Case EO - Exempt Organization Case Two types of records are added to the PCCF: an opening record and a closing record. The opening record will be in status 51 -Area Office Receipt and will stay in that status until the closing record is added. The closing record is sent to DCC and the master files. Command codes are available for research through IDRS. These command codes are: PLINF - Displays specific information from the PCCF. The case number must be used with the file source EP or EO to display the data. If the case number is unknown the command code PLlNQ may be used to obtain it. PLINF with a definer ofr'blank"will display the history of status 51 and the final closing. PLINF with definer E will display the complete entity data. PLlNQ - Accesses one or more records from the POlF based on the search data entered. The case number is obtained to be used with PLINF. A definer of "blank" searches for EP records and a definer of " 0 " searches for EO records.

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.*-
For complete details on the subsystems of EDS in the area office, refer to IRM 7.14, EPlEO Determination Sysytem (EDS) Employee Plans User Manual or IRM 7.22, EPIEO Determination System (EDS) Exempt Organizations User Manual.
EP/EO and GE Area Offices

Area Office Northeast Code 01, 16 States Of Jurisdiction Brooklyn (EP Area Manager) Brooklyn (EO Area Manager) Maine, New Hampshire, Vermont, Connecticut, Rhode Island, Massachusetts, New York, New Jersey, Pennsylvania, Virginia, West Virginia,
Mid-Atlantic
02, 16
Philadelphia (EP Area Manager) Baltimore (EO Area Manager) Pennsylvannia, New Jersey, Maryland, Delaware, Virginia, West Virginia, North Carolina, South Carolina, District of Columbia
Great Lakes
Chicago (EP Area Manager) Chicago (EO Area Manager) Ohio, Indiana, West Virginia, Kentucky, Illinois, Michigan, Wisconsin
Gulf Coast
04, 16
Dallas (EP Area Manager) Atlanta (EO Area Manager) Florida, Georgia, Alabama, Mississippi, Tennessee, Arkansas, Louisiana, Texas, Oklahoma
Central Mountain 05, 16, 17 Denver (EP Area Manager) St. Paul (EO Area Manager) Minnesota, Iowa, Missouri, Kansas, Nebraska, North Dakota, South Dakota, Montana, Wyoming, Colorado, Utah, Nevada, Arizona, New Mexico Illinois, Indiana, Michigan, Ohio, Wisconsin, Mississippi
Pacific Coast
06, 16
Los Angeles (EP Area Manager) Los Angeles (EO Area Manager) Washington. Oregon, Idaho, California, Alaska, Hawaii,
12 - 38
Area Office Code States Of Jurisdiction Nevada, Pacific Territories
Southeast
16
Florida, Georgia, Kentucky, North Carolina, South Carolina, Tennessee
Southwest Midwest
17
New Mexico, Arizona, Utah, Colorado, Western Texas Kansas, Minnesota, Missouri, Nebraska, North Dakota, South Dakota
16
Western U.S.
16
Arizona, Colorado, Idaho, Montana, New Mexico, Utah, Wyoming
Eastern U.S.
17
Oklahoma, Arkansas, Louisiana, Eastern Texas, All states east of the Mississippi River
17
California, Nevada, Hawaii, Alaska, Oregon, Idaho, Washington
15
All States

. -
. .
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Employee Plans Master File

(1)
General
Effective July 2001 U.S. Dept. of Labor's Pension and Welfare Benefits Administration (PWBA) will be processing all 5500 series filings. The mailing addresses are as follows: 5500 Series PWBA P.O. Box 7043 Lawrence, KS 66044-7043 SecuredIDelinquent Return Series PWBA P.O. Box 7049 Lawrence, KS 66044-7049
(2)
5500EZ Series PWBA P.O. Box 7042 Lawrence, KS 66044-7042
EPMF Delinquency Investigations
EPMF delinquency investigations are also processed through IDRS, IDRS will issue notices and TDl's, generate transactions to record fact of noticeITD1 issuance for each module, and monitor closures by TC 150, 59X or 977. EPMF delinquency investigations may be initiated with Form 4864 (Request for Delinquency Notice or TDI).
(3) EPlAlMS Input Terms

Employee Group Code Function (1st Digit) Division (2nd Digit) Group (3rd and 4th Digit)
7 TEIGE
6EP19E012GE 00 thru 99
File Source 0 IMF Valid SSN 1 IMF Invalid SSN 2 BMF wiyh EIN 4 BMF with SSN 5 NMF with EIN 6 NMF with SSN 7 NMF Temporary TIN P EPMF Examination Techniques 1 Office Interview Technique 2 Office Correspondence Technique 4 Field Examination Type of Plan 1 Defined Benefit 2 Defined Contribution 3 Other (not identified on return filed)
(4) Description of EP Activity and MFT Codes

- -
An EPlAlMS activity code is a 3 digit numeric code that identifies the type and condition of the return selected for examination. Activity Code Description MFT Code
495,496 2XX Non-return units
05121 02131132 99 (EPIC) 12 (BMFINMF)
(5) Area Office Status Codes EP AIMS

Status Definition Document in Transit (computer generated) Awaiting Classification (comp. generated) Transferred in Selected, not assigned Assigned, No Taxpayer Contact Assigned - Taxpayer contact Returned From Review Review-Status Code 30-Day letter 90-Day letter Suspense, lsue Suspense, (Fraud) Suspense, TEFRA-PCS Suspense, All Other TEIGE -ESP
In Transit Between Groups and Review Function

In Transit Between Groups and Review Function Assigned by Area Office Terminal Function
Status
Definition
Cases previously held in suspense or returned from Appeals Locally Defined Department of Labor Notificationlor Closed to PSPIClassification Nondocketed Unassigned Case Forwarded to Appeals Docketed Locally Defined TEIGE-SP for Closure Suspense Reference Return Closed to Appeals Processing Function Tried-District Counsel Local Definition Closed (computer generated) EP Issue Codes
lssue Code Description Code Section
Minimum Funding Prohibited Transactions ParticipationICoverage Coverage Exclusive Benefit Vesting and Benefit Accruals Discrimination of Contributions or Benefits Required Distributions Top Heavy Plans Joint and Survivor Annuity
MergerIConsolidation-Transfer of Assets or Liabilities

Assignment and Alienation Commencement of Benefits Non-Discrimination Requirements Plan contributions1Benefit Limitations Compensation Limitations PBGC Notification Employer Securities Stock Bonus Plans Employee Stock Ownership Plans Section 414 Violation Deductions (other than Actuarial) Deductions Actuarial
12 - 42
Issue Code 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Description Taxability Reversion Unrelated Business Income Premature Distributions Insufficient Distributions Excess Distributions Excess Non-Deductible Contributions Delinquent Returns Excess Contributions Backup Withholding Penalties Other Issues No Issues Reserved Code Reserved Code Reserved Code Code Section 402(a)-72 4980 511 72 4974 4980A 4972 6058(a) et al 49731219 4979 3405 Various
- IRA Excess Contributions - 401 (k)
(7) EP AIMS Source Codes

Source Code 06 Explanation of Source Code Interest Abatement Claims Regular Classification RICS-Nationwide Samples TEFRA - PCS Claim For Refund Multi-Year-Examination Closing Agreement Delinquent Returns Reference and lnformation Return CEP (Large Case) Related Return Pickup Incomplete Returns lnformation Reports (Intra A 0 TEIGE Referral) Determinations Washington POD Referral* Appeals Referral Area Office Referral Collection Referral CID Referral Other TEIGE Area Referral (from another Area) Congressional Referral (Member of Congress is actual source of referral)
20
21 23 30 40 41 44 45 47 50 55 60 61 62 63 64 65 66 67 68

.
Source Code
Explanation of Source Code Taxpayer Service Referral W&l, SBISE, LMSB Referral Classification Settlement Program (CSP) Informant's Report (from 3rd party) Taxpayer Request (includes Walk-in CAP cases, which are worked as examinations) Media Lead (News Media i.e., Newspapers, TV, News, Magazines) Justice Department Referral Department of Labor Referral DOL Investigation Referrals (other) PBGC Executive Branch Referral (described in IRC 7217). RlCS (Used for Nationwide Exam) Local Definitions (Discrepancy Adjustments) RlCS - General (Used for LocalIMulti-Regional Samples, General Cases, Training Cases, Local Classified Issues, Converted Cases) RlCS - Tested Condition Codes
In determining which source code is applicable, select from the above codes the one that best describes the original source which identified to the TEIGE Division the taxpayer for examination. For example, if an EP employee reads a newspaper article and prepares an information report, the original source is Media Lead and not Information Reports, thus, source code 74 is applicable.
(8)
EP AIMS Project Codes
EP Project Codes are three-digit codes used on the EPIAIMS Record. The following EP AlMS Project Codes are valid: Code 000 020 040 042 045 068 069 070 073 078 087 090 101 21 3 215 Description General Cases EP Prior Yrs. Cornp ProjlMarket Seg. IRC 403(b) (Ret & Non-Ret Units) EP Team Audit (EPTA) Support to EO Referrals Reported Funding Deficiency (Nationwide) Claims Reversions Support to LMSB Issued Waivers (Nationwide Examination) Training Cases Multi-employer Plans (Nationwide Exam) IRC 403(b) Non-Return Units (NRU) IRC 401(k) Plans (OBL)
Code
Description
216 300
Multi-employer Plans Sample ResulUConverted Cases
301 Local Classified Issues 435-444 Reserved But Activated (Risk Assessment) 445 446 447 448 449 450 451 452 800 903 EP Risk Assessment P/S (InsIFinancial Institutions Industry) PIS (ProfessionallScientific Orgs) PIS (Constructive Industry) PIS (Health & Social Svcs. Employers) Reserved but Activated (Risk Assessment) CEP Support (404 Deduction only) IRC 401(k) AWPs Determination Conversions Verification ProjecUCompliance Research
(9) EP Disposal Codes
453-455 IRC 401(k) ReservedIActive
Examined
-Agreed Disposal Codes (Including Penalties)
Change in Tax Liability 03 34 09 01 04 05 06 12 13 14 15 Agreed Tax Change Claims Allowed in Full (Survey) Revocation RegulatoryIRevenue Protection Change to Related Return Delinquent Related Return Secured Delinquent Return Secured Amendment Secured Referrals to Examination Division Administrative Closing Agreement
Change in Organization Status Other Changes
Examined - Unagreed Disposal Codes
Change in Either Tax Liability or Organization Status 07 10 11 02 08 Unagreed - Protest to Appeals Unagreed - Without Protest Unagreed - Petition to Tax Court
Examined
- No Change Disposal Codes
- Form 5666 Required Non-Examined Disposal Codes - Classification

Regular Classification
No Change Written Advisory
Accepted on Manual Classification 20
Disposal Codes (Non-Examined Screening)

'
21 22 25
Questionable Items Explained No Examination Potential on Current Year and No Change on the Prior Year Examination Excess Workload for KDO or POD - RlCS
Non-Examined 31 35 32 29 30 33 45 99
- Survey Disposal Codes
Surveyed Before Assignment Surveyed Before Assignment Surveyed Excess Inventory (Non-RICS Returns) Surveyed After Assignment
Surveyed After Assignment Non-Examined
- Miscellaneous Disposal Codes
Missing Returns Transfer out of Area Error Accounts with No Return Reference and Information Return Information Report and Miscellaneous
(10) EP Disposal Code Priority

Note: If more than one disposal code is applicable, use the following priority Code Description Revocation Unagreed Closing Agreement Administrative (APRSC) Agreed Tax Change Delinquent Return Secured Delinquent Related Change Related Return Amendment Secured RegulatorylRevenue Protection Referrals to Examination Div. Written Advisory-Form No Change 5666 Required
Priority
(11) EP AlMS Push Codes

080 - DeiinquentlSubstitute Return 081 - Future Year Examination When a request is made through AlMS to the EPMF for a specific return, if the return has not yet posted (TCI 50), if a push code of either 080 or 081 is entered on the AlMS request (Form 5649), the TC424 request will post and stay at EPMF until the requested return posts (TC150). The push code will hold at EPMF for 26 months and will then reverse (TC421) if the requested return has not posted. If the return posts in the interim, an AlMS opening will be extracted and sent to the requester.
North American Industry Classification System (NAICS) Codes

Agricultural Forestry, Fishing and Hunting
Crop Production
111100 111210 111300 111400 111900

Animal Production
Oilseed & Grain Farming Vegetable 7 Melon Farming (Including potatoes and yams) Fruit & Tree Nut Farming Greenhouse, Nursery 7 Floriculture Production Other Crop Farming (including tobacco, cotton, sugarcane, hay peanut, sugar beet & all other crop farms)
112111 112112 112120 112130 112210

1 1 2300 1 12400
Beef Cattle Ranching & Farming Cattle Feedlots Dairy Cattle & Milk Production Dual Purpose Cattle Ranching & Farming Hog & Pig Farming Poultry & Egg Production Sheep & Goat Farming
112510
1 1 2900
Animal Aquaculture (including Shellfish & Finfish Farms & Hatcheries) Other Animal Production
Forestry and Logging
113110
1 1 321 0 1 1 331 0
Timber Tract Operations Forest Nurseries & Gathering of Forest Products Logging Fishing Hunting & Trapping
Fishing, Hunting and Trapping
114110 114210
Support Activities for Agriculture and Forestry
115110 115210 115310

Mining
Support Activities for Crop Production (including cotton ginning, soil preparation, planting and Cultivating) Support Activities for Animal Production Support Activities for Forestry
211110
Oil & Gas Extraction

-2.
Coal Mining Metal Ore Mining Sand, Gravel, Clay & Ceramic & Refractory Minerals Mining & Quarrying Other NonMetallic Mineral Mining & Quarrying Support Activities for Mining Utilities 221100 221210 221300 Electric Power Generation, Transmission & Distribution Natural Gas Distribution Water, Sewage & Other Systems
Construction
Building, Developing and General Contracting 233110 233200 233300 Land Subdivision & Land Development Residential Building Construction Nonresidential Building Construction
Heavy Construction 234100 234900 Highway, Street, Bridge & Tunnel Construction Other Heavy Construction
Special Trade Contractors
Plumbing, Heating & Air Conditioning Contractors Painting & Wallcovering Contractors Electrical Contractors Masonry, Drywall, Insulation & Tile Contractors Carpentry & Floor Contractors Roofing Siding & Sheet Metal Contractors Concrete Contractors Water Well Drilling Contractors Other Special Trade Contractors
Manufacturing
Food Manufacturing 311110 311200 311300 311400 311500 311600 311710 311900 311900 Animal Food Mfg. Grain & Oilseed Milling Sugar & Confectionery Product Mfg. Fruit & Vegetable Preserving & Specialty Food Mfg. Dairy Product Mfg. Meat product Mfg. Seafood Product Preparation & Packaging Bakeries & Tortilla Mfg. Other Food Mfg. (including coffee, tea, flavoring & seasonings)
Beverage and Tobacco Product Manufacturing 312110 312120 312130 312140 312200 Soft Drink & Ice Mfg. Breweries Wineries Distilleries Tobacco Manufacturing
Textile Mills and Textile Product Mills 313000 3 I4000 Textile Mills Textile Product Mills
Apparel Manufacturing 315210 315210 315220 3 15230 3 15290 3 15990 316110 316210 316990 321110 32121 321900 322100 Apparel Knitting Mills Cut & Sew Apparel Contractors Men's & Boy's Cut & Sew Apparel Mfg. Women's and & Girls Cut & Sew Apparel Mfg. Other Cut & Sew Apparel Mfg. Apparel Accessories & Other Apparel Mfg.
Leather and Allied Product Manufacturing Leather & Hide Tanning & Finishing Footwear Mfg. (including Rubber & Plastics) Other Wood Product Mfg.
Wood Product Manufacturing Sawmills & Wood Preservation Veneer, Plywood & Engineering Wood Product Mfg. Other Wood Product Mfg. Pulp, Paper & Paperboard Mills
Paper Manufacturing
Any line marked with # is for official use only a . .
322200
Converted Paper Product Mfg.
Printing and Related Support Activities 323100 Printing & Related Support Activities
Petroleum and Coal Products Manufacturing 324110 324120 Petroleum Refineries Asphalt Paving, Roofing & Saturated Materials Mfg.
Chemicals Manufacturing 425 100 325200 325300 3254 10 325500 325600 325900 Basic Chemical Mfg. Resin, Synthetic Rubber & Artificial & Synthetic Fibers & Filaments Mfg. Pesticide, Fertilizer & Other Agricultural Chemical Mfg. Pharmaceutical & Medicine Mfg. Paint, Coating & Adhesive Mfg. Soap, Cleaning Compound & Toilet Preparation Mfg. Other Chemical Product Mfg.
Plastics and Rubber Products Manufacturing 326 100 326200 Plastic product Mfg. Rubber Product Mfg.
NonMetallic Mineral Product & Refractory Mfg. 327 100 32721 0 327300 327400 327900 Clay Product & Refractory Mfg. Glass & Glass Product Mfg. Cement & Concrete Product Mfg. Lime & Gypsum Product Mfg. Other NonMettallic Mineral Product Mfg.
Primary Metal Manufacturing 331110 33 1200 331310 331400 331500 Iron & Steel Mills & Ferroalloy Mfg. Steel Product Mfg. From Purchased Steel Alumina & Aluminum Production & Processing Nonferrous Metal (Except Aluminum) Production & Processing Foundries
Fabricated Metal Product Manufacturing 332110 33221 0 332300 Forging & Stamping Cutlery & Hand Tool Mfg. Architectural & Structural Metals Mfg. Boiler, Tank & Shipping Container Mfg. Hardware Mfg. Spring & Wire Products Mfg. Machine Shops, Turned Product & Screw, Nut & Bolt MFG. Coating, Engraving, Heat Treating & Allied, Activities

.~
332900
Other General Purpose Machinery Mfg.
Machinery manufacturing 333100 333200 333310 333410 333510 333610 333900 Agricultural, Construction & Mining Machinery Mfg. Industrial Machinery Mfg. Commercial & Service Industry Machinery Mfg. Ventilation, Heating, Air Conditioning & Commercial Refrigeration Equipment Mfg. Metalworking Machinery Mfg. Engine, Turbine & Power Transmission Equipment Mfg. Other General Purpose Machinery Mfg
Computer and Electronic Product Manufacturing 334110 334200 334310 333410 333500 334610 Computer & Peripheral Equipment Mfg. Communication Equipment Mfg. Audio & Video Equipment Mfg. Semiconductor & Other Electronic Component Mfg. Navigational, Measuring, Electromedical & Control Instrument Mfg. Manufacturing & Reproducing Magnetic & optical Media
Electrical Equipment, Appliance and Component Manufacturing 335100 335200 335310 335900 Electric Lighting Equipment Mfg. Household Appliance Mfg. Electrical Equipment Mfg. Other Electrical Equipment & Component
Transportation Equipment Manufacturing 336100 336210 336300 336410 336510 336610 336990 Motor Vehicle Mfg. Motor Vehicle Body & Trailer Mfg. Motor Vehicle Parts Mfg. Aerospace Product & Parts Mfg. Railroad Rolling Stock Mfg. Ship & Boat Building Other Transportation Equipment Mfg.
Furniture and Related Product Manufacturing 337000 Furniture & Related Product Mfg.
Miscellaneous Manufacturing 339110 339900 Wholesale Trade Wholesale Trade, Durable Goods 421100 421200 421300 Motor Vehicle & Motor Vehicle Part & Supplies Wholesalers Furniture & Home Furnishing Wholesalers Lumber & Other Construction Materials Wholesalers Medical Equipment & Supplies Mfg. Other Miscellaneous Manufacturing

-
.-
421400 421500 421600 42 1700 421800 421920 421930 421940 421990 422100 4222 10 422300 422400 422500 422600 422700 422800 42291 0 422920 422930 422940 422950 422990 Retail Trade
Professional & Commercial Equipment & Supplies Wholesalers Metal & Mineral (Except Petroleum) Electrical Goods Wholesalers Hardware & Plumbing & Heating Equipment & Supplies Machinery, Equipment & Supplies Wholesalers Toy & Hobby Goods & Supplies Wholesalers Recyclable Material Wholesalers Jewelry, Watch, Precious Stone & Precious Metal Wholesalers Other Miscellaneous Durable Goods Wholesalers
Wholesale Trade, Nondurable Goods Paper & Paper Produce Wholesalers Drugs & Druggists's Sundries Wholesalers Apparel, Piece Goods & Notions Wholesalers Grocery & Related Product Wholesalers Farm Product Raw Material Wholesalers Chemical & Allied Product Wholesalers Petroleum & Petroleum Products Wholesalers Beer, Wine & Distilled Alcoholic Beverage Wholesalers Farm Supplies Wholesalers Book, Periodical & Newspaper Wholesalers Flower, Nursery Stock & Florists' Supplies Wholesalers Tobacco & Tobacco Product Wholesalers Paint, Varnish & Supplies Wholesalers Other Miscellaneous Nondurable Goods Wholesalers
Motor Vehicle and Parts Dealers 441110 441120 441210 441221 441222 44 1229 441300 New Car Dealers Used Car Dealers Recreational Vehicle Dealers Motorcycle Dealers Boat Dealers All Other Motor Vehicle Dealers Automotive Parts, Accessories & Tire Stores
Furniture and Home Furnishing Stores 442110 44221 0 44291 0 442299 Furniture Stores Floor Covering Stores Window Treatment Stores All Other Home Furnishing Stores
Electronic and Appliance Stores
443111 443112 443120 443130
Household Appliance Store Radio, Television & Other Electronic Stores Computer Software Stores Camera & Photographic Supplies Stores
Building Material and Garden Equipment and Supplies Dealers 444110 444120 4441 30 4441 90 444200 Home Centers Paint & Wallpaper Stores Hardware Stores Other Building Material Dealers Lawn & Garden Equipment & Supplies stores
Food and Beverage Stores 4451 10 445120 4452 10 445220 445230 445291 445299 445310 Supermarkets and Other Grocery (except Convenience) Stores Convenience Stores Meat Markets Fish & Seafood Markets Fruit & Vegetable Markets Baked Goods Stores All Other Speciality Food Stores Beer, Wine & liquor Stores
Health and Personal Care Stores 446110 446 120 446 130 446 190 Gasoline Stations 447100 Gasoline Stations (including Convenience Store with Gas) Pharmacies & Drug Stores Cosmetics, Beauty Supplies & Perfume Stores Optical Goods Stores Other Health and Personal Care Stores
Clothing and Clothing Accessories Stores 4481 10 448120 4481 30 448140 4481 50 4482 10 4483 10 448320 Men's Clothing Stores Women's Clothing Stores Children's & Infant's Clothing Stores Family Clothing Stores Clothing Accessories Stores Shoe Stores Jewelry Stores Luggage & Leather Good Stores
Sporting Goods, Hobby, Book and Music Stores 451110 4511 20 4511 30 Sporting Goods Stores Hobby, Toy & Game Stores Sewing, Needlework & Piece Goods Stores
451 140 451211 451 21 2 451 220
Musical Instrument & Supplies Stores Book Stores News Dealers & Newsstands Prerecorded Tape, Compact Disc & Record Stores
General Merchandise Stores 452110 452900 Department Stores Other General Merchandise Stores
Miscellaneous Store Retailers 4531 10 45321 0 453220 45331 0 45391 0 453920 453930 453990 Nonstore Retailers 454110 45421 0 454311 45431 2 45431 9 454390 Electronic Shopping & Mail-Order Houses Vending Machine Operators Heating Oil Dealers Liquefied Petroleum Gas (Bottled Gas) Dealers Other Fuel Dealers Other Direct Selling Establishments (Including Door-to-Door Retailing, Frozen Food Plan Providers, Party Plan Merchandisers & Coffee-Break Service Providers) Florists Office Supplies & Stationery Stores Gift, Novelty & Souvenir Stores Used Merchandise Stores Pet & Pet Supplies Stores Art Dealers Manufactured (Mobile) Home Dealers All Other Miscellaneous Store Retailers (including tobacco, candle & Trophy Shops)
Transportation and Warehousing Air, Rail and Water Transportation 481 000 4821 10 483000 Air Transportation Rail Transportation Water Transportation
Truck Transportation 4841 10 4841 20 484200 General Freight Trucking, Local General Freight Trucking, Long-Distance Specialized Freight Trucking
Transit and Ground Passenger Transportation 485110 48521 0 48531 0 485320 Urban Transit Systems Interurban & Rural Bus Transportation Taxi Service Limousine Service

2.-
12 - 54
485410 485510 485990 School & Employee Bus Transportation Charter Bus Industry Other Transmit & Ground Passenger Transportation
Pipeline Transportation 486000 Pipeline Transportation
Scenic & Sight-seeing Transportation 487000 Scenic & Sight-seeing
Support Activities for Transportation 488100 48821 0 488300 488410 488490 488510 488990 Support Activities for Air Transportation Support Activities for Rail Transportation Support Activities for Water Transportation Motor Vehicle Towing Other Support Activities for Road Transportation Freight Transportation Arrangement Other Support Activities for Transportation
Couriers and Messengers 492110 492210 Couriers Local Messengers & Local Delivery
Warehousing and Storage 493100 lnformation Publishing lndustries 511110 511120 511130 511140 511190 511210 Newspaper Publishers Periodical Publishers Book Publishers Database & Directory Publishers Other Publishers Software Publishers Warehousing & Storage Facilities (Except Lessors of Miniwarehouses & Self Storage Units)
Motion Picture and Sound Recording lndustries 512100 512200 Motion Picture & Video Industries (Except Video Rental) Sound Recording Industries
Broadcasting and Telecommunications 513100 513200 513300 Radio & Television Broadcasting Cable Networks & Program Distribution Telecommunications (Including paging, cellular, satellite and other telecommunications)
Information Services and Data Processing Services 514100 Information Services (including news syndicates, libraries on-line information services)
514210
Data Processing Services
Finance and lnsurance Depository Credit lntermediation 522110 522120 522130 522190 Commercial Banking Savings Institutions Credit Unions Other Depository Credit Intermediation
Non-Depository Credit Intermediation 522210 522220 522291 522292 522293 522294 522298 Credit Card Issuing Sales Financing Consumer Lending Real Estate Credit (including mortgage bankers & originators) International Trade Financing Secondary Market Financing All Other Non-depository Credit Intermediation
Activities Related to Credit lntermediation 522300 Activities Related to Credit Intermediation (including loan brokers)
Securities, Commodity Contracts and Other Financial Investments and Related Activities 523110 523120 523130 523140 523210 523900 Investment Banking & Securities Dealing Securities Brokerage Commodity Contracts Dealing Commodity Contracts Brokerage Securities & Commodity Exchanges Other Financial Investment Activities (Including Portfolio Management & lnvestment Advice)
lnsurance Carriers and Related Activities 524140 524150 524210 524290 Direct Life. Health & Medical Insurance & Reinsurance Carriers Direct Insurance & Reinsurance (Except Life, Health & Medical) Carriers Insurance Agencies & Brokerages Other Insurance Related Activities
Funds, Trusts and Other Financial Vehicles 525100 525910 525290 525930 525990 531110 531120 531130 Insurance & Employee Benefit Funds Open-End Investment Funds (Form 1120-RIC) Trusts, Estates & Agency Accounts Real Estate Investment Trusts (Form 1120-REIT) Other Financial Vehicles
Real Estate and Rental and Leasing Real Estate Lessors of Residential Buildings & Dwellings Lessors of NonResidential Buildings (Except Miniwarehouses) Lessors of Miniwarehouses & Self Storage Units
531190 531210 531310 531320 531390
Lessors of Other Real Estate Property Offices of Real Estate Agents & Brokers Real Estate Property Managers Offices of Real Estate Appraisers Other Activities Related to Real Estate
Rental and Leasing Services 532100 532210 532220 532230 532290 532310 532400 Automotive Equipment Rental & Leasing Consumer Electronics & Appliances Rental Formal Wear & Costume Rental Video Tape & Disc Rental Other Consumer Goods Rental General Rental Centers Commercial & Industrial Machinery & Equipment Rental & Leasing
Lessors of Other Non-Financial Assets 533110 Lessors of Other non-Financial Assets (including patents, franchises and copyrights)
Professional, Scientific and Technical Services Legal Services 541110 541190 Offices of Lawyers Other Legal Services
Accounting Tax Preparation, Bookkeeping a n d Payroll Services 541211 541213 541214 541219 Offices of Certified Public Accountants Tax Preparation Services Payroll Services Other Accounting Services
Architectural, Engineering and Related Services 541310 54 1320 54 1330 54 1340 54 1350 54 1360 54 1370 54 1380 Architectural Services Landscape Architectural Services Engineering Services Drafting Services Building Inspection Services Geophysical Surveying & Mapping Services Surveying & Mapping (Except geophysical) Services Testing Laboratories
Specialized Design Services 54 1400 Specialized Design Service (Including interior, industrial, graphic & Fashion design)
Computer Systems Design and Related Services 541511 541512 Custom Computer Programming Services Computer Systems Design Services

-
54151 9 541600 541800 541910 54 1920 541930 54 1940 541990 551111 551112
Other Computer Related Services Scientific Research & Development Services Advertising & Related Services Marketing Research & Public Opinion Polling Photographic Services Translation & Interpretation Services Veterinary Services All Other Professional, Scientific & Technical Services
Other Professional, Scientific and Technical Services
Management o f Companies (Holding Companies) Offices of Bank Holding Companies Offices of Other Holding Companies
Administrative and Support, Waste Management and Remediation Services Administrative and Support Services 561110 561210 561300 561410 561420 Office Administrative Services Facilities Support Service Employment Services Document Preparation Services Telephone Call Centers Business campuses (Including Private Mail Centers & Copy Shops) Collection Agencies Credit Bureaus Other Business Support Services (Including Repossessions Services, Court Reporting & Stenotype Services) Travel Arrangement & Reservation Services Investigation & Security Services Exterminating & Pest Control Services Landscaping Services Carpet & Upholstery Cleaning Services Other Services to Buildings & Dwellings Other Support Services (Including Packages & Leveling services & convention Trade Show Organizers) Waste Management and Remediation Services 562000 611000 Waste Management & Remediation Services
Educational Services Educational Services (Including schools, colleges & universities) Health Care and Social Assistance Offices of Physicians and Dentists 621111 621112 Offices of Physicians (except mental health specialists) Offices of Physicians. mental health specialists
621210 621310 621320 621330 62 1340 621391 621399 621410 621420 621491 621492 621493 621498
Offices of Dentists Offices of Chiropractors Offices of Optometrists Offices of Mental Health Practitioners (except Physicians) Offices of Physical, Occupational & Speech Therapists & Audiologists Office of Podiatrists Offices of all other miscellaneous Health Practitioners
Offices of Other Health Practitioners
Outpatient Care Centers Family Planning Centers Outpatient Mental Health & Substance Abuse Centers HMO Medical Centers Kidney Dialysis Centers Freestanding Ambulatory Surgical & Emergency Centers All Other Outpatient Care Centers Medical & Diagnostic Laboratories
Medical and Diagnostic Laboratories 621510
Home Health Care Services 621610 Home Health Services
Other Ambulatory Health Care Sewices 621900 Hospitals 622000 Hospitals Other Ambulatory Health Care Services (Including ambulance services & blood & organ banks)
Nursing and Residential Care Facilities 623000 Social Assistance 624100 624200 624310 624410 Individual & Family Services Community & Housing & Emergency & Other Relief Services Vocational Rehabilitation Services Child Day Care Services Nursing and Residential Care Facilities
Arts, Entertainment and Recreation Performing Arts, Spectator Sports and Related Industries 711100 711210 711300 711410 711510 Performing Arts Companies Spectator Sports (including sports clubs & race tracks) Promoters of Performing Arts, Sports & Similar events Agents & Managers for Artists, Athletes, Entertainers & Other Public Figures Independent Artists, Writers & Performers
Museums, Historical Sites and Similar Institutions
'
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712100 713100 713200 713900
Museums, Historical Sites & Similar Institutions
Amusement, Gambling and Recreational lndustries Amusement Parks & Arcades Gambling Industries Other Amusement & Recreational Industries (including Golf Courses, skiing facilities, marinas, fitness centers, bowling centers)
Accommodation and Foodservice Accommodation 721110 721120 721191 721199 721210 721310 Hotels (Except casino hotels) & motels Casino Hotels Bed & Breakfast Inns All other Traveler Accommodations RV (Recreational Vehicle) Parks & Recreational camps Rooming & Boarding Houses
Foodservices and Drinking Places 722110 7222 10 722300 722410 Other Services Repair and Maintenance 811110 811120 811190 811210 811310 811410 811420 811430 811490 812111 812112 812113 812190 812210 8 12220
812310
Full-service Restaurants Limited-service eating places Special Foodservices (including Foodservice Contractors & Caterers) Drinking Places (Alcoholic Beverages)
Automotive Mechanical & Electrical Repair & Maintenance Automotive Body, Paint, Interior & Glass Repair Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes) Electronic & precision equipment repair & maintenance Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair and Maintenance Home & Garden Equipment & Appliance Raper & Maintenance Reupholstering & Furniture Repair Footwear & Leather Goods Repair Other Personal & Household Goods Repair & Maintenance Barber Shops Beauty Salons Nail Salons Other Personal Care Services (Including Diet & Weight Reducing Centers) Funeral Homes & Funeral Services Cemeteries & Crematories Coin-operated Laundries & Drycleaners
Personal and Laundry Services

a .
812320 812330 812910 8 12920 812930
Drycleaning & Laundry Services (except Coin-operated) Linen & Uniform Supply Pet Care (Except Veterinary) Services Photo Finishing Parking Lots & Garages All Other Personal Services
8 12990
Religious, Grantmaking, Civic Professional, and Similar Organizations 8 I3000 Religious, Grantmaking, Civic & other Membership Organizations
Exempt Organizations Computer Systems Codes

(1) General
Exempt Organization (EO) returns are processed in the Ogden Campus. EO AIMS ACTIVITY CODES EO ACTIVITY CODES Form 9901990-EZ (MFT 67) 501(f) Cooperative Service Organizations of Operating Educational Organizations 501 (c)(27) State Sponsored Workers Compensation Reinsurance 501 (n), Form 990, Charitable Risk Pool 501(c)(l) U.S. Instrumentality 501(c)(2) Title Holding Corporation Private School Educational Other Than Private School 501(c)(3) Other Religious Organization Scientific Organization HospitallOther Health Services Church Tax Inquiry 501(c)(4) Civic League, Social Welfare NECT, Form 990, 990EZ Approved Church Examination 501(c)(5) Labor Organization 501(c)(5) Agricultural or Horticultural Organization IRC 529, Qualified State Sponsored Tuition Program (Form 990) 501(c)(6) Business League, Gross income under $100,000 501(c)(6) Business League Gross income $100,000 and over 501(c)(26) State Sponsored High Risk Health Insurance Organization (Form 990) 501(c)(7) Pleasure Recreational Social Club 501(c)(8) Fraternal Beneficiary Assoc.
EO ACTIVITY CODES 501(c)(9) Employee Beneficiary Association 501(c)(10) Fraternal Lodge 501(c)(I 1) Teachers Retirement Fund Association 501(c)(12) Mutual Assets under $500.000 501(c)(23) Mutual Assets $500,000 and over 501(c)(23) War Veterans Before 1880 501(c)(I 3) Cemetery Company 501(c)(14) Credit Union Assets under $500,000 501(c)(l4) Credit Union Assets $500,000 and over 501 (c)(15) Mutual Insurance Association 501(c)(16) Financing of Crop Operations 501(c)(l7) Supplemental Unemployment Trust 501 (c)(18) Employee Funded Pension Trust 501(c)(19) Veterans Organization 501(c)(20) Legal Service Organization 501(e) Cooperative Hospital Service Organization 501(c)(22) Withdrawal Liability Payment Fund 501(c)(24) Trust of Terminated Plans 501(c)(25) Real Property Title Holding Company Form 990-BL 379 Form 990-T 353 359 362 368 386 387 388 389 390 39 1 392 393 394 305 (MFT 56)
501(c)(21) Black Lung Trust (MFT 34) IRC 529 Qualified State Sponsored Tuition Program 501(c)(27) State Sponsored Workers Compensation Reinsurance 501(c)(26) State Sponsored High Risk Health Ins. Org. IRC 501 (n) Charitable Risk Pool 501(c)(2) Title Holding Corporation 501(c)(3) Private Foundation 501(c)(3) Other Than Private Foundation 50 1(c)(4) Civil League, Social Welfare 501(c)(5) Labor, Agricultural, or Horticultural Organization 501(c)(6) Business League 501(c)(7) Pleasure, Recreational or Social Club 501(c)(8) Fraternal Beneficiary Lodge 501 All Others (Including TEFRA-PCS Referred from LMSB, SBlSE and W&l Divisions) TEFRA-PCS Referred from LMSB, SBlSE and W&l Divisions
\-
Employment Tax Returns (MFT 01, 04, 09,10,11,12, 16, 17, 18, 19, 22, 30, 71, 72, 80) 463 Form 945, Annual Federal Income Tax Withheld 464 Form 940, Employer's Annual Federal Unemployment Tax Return

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EO ACTIVITY CODES Form 941. Employer's Quarterly Federal Tax Return Form 943, Employer's Annual Tax Return for Agriculture Employees CT-1, Employer's Annual Retirement Tax Return CT-2, Employee Representatlives Quarterly Railroad Retirement Tax Return 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons Form 1040PR, Self-Employernnt Tax Return - Puerto Rico
Form 1065 (MFT 06,35) 380 329 330 33 1 332 333 346 501(d) Apostolic or Religious Association (MFT 44) 501(c)(3) Private Foundation, Assets under $25,000 501(c)(3) Private Foundation, Assets $25,000 under $100,000 501(c)(3) Private Foundation, Assets $100,000 under $500,000 501(c)(3) Private Foundation, Assets $500,000 under $1 Million 501(c)(3) Private Foundation, Assets $1 Million and over NECT Form 990-PF
Form 4720 (MFT 50) 334 335 336 Form 4720-4911, 4941 thru 4945, 4955, 4958 Private Foundationllndiv Form 5227-4947(a)(1)&(2)NECT - Assets under $100,000 Form 5227-4947(a)(1)&(2)NECT - Assets $100,000 and over Form 5227 (MFT 37)
Form 1041 (MFT 05) 337 338 395 396 Form 1041/1041A Form 1120PF with Revoked Exemption Form 1120POL Exempt Form 1120POL Form 1120 (MFT 02)
EO ACTIVITY CODES FOR DISCREPANCY ADJUSTMENTS 197 198 530 53 1 532 533 534 535 Form 11-C Wagering (Occupational TaxIRegister) Form 730 Wagering (Excise Tax) 1040A TPI Under $25,000 Non-1040A TPI Under $25,000 NB TPI $25,000 Under $50,000 NB TPI $50,000 Under $100,000 NBTPl $100,000 and over C-TGR Under $25,000
Related 1040 (Other) Returns (MFT 20,22,30)

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EO ACTIVITY CODES FOR DISCREPANCY ADJUSTMENTS 536 537 538 539 495 496 C-TGR $25,000 Under $100,000 C-TGR $100,000 and over F-TGR under $100,000 F-TGR $100,000 and over Fiduciary Non-Automatic Fiduciary Automatic
Related 1041 (Other) Returns (MFT 05,21,36)
Related 1042 (MFT 12) 470 48 1 482 483 Form 1042 Foreign U.S. Income Source 10 or Less Partners - Gross Receipts Under $100,000 10 or Less partners - Gross Receipts $100,000 and Over 11 or More Partners Related 1065 (Other) Return (MFT 06, 35)
Form 5330 (MFT 76) 310 202 . 203 209 21 3 215 217 219 22 1 223 225 Related 5330 (other) Returns Related 1120s (Other) Returns - Taxable No Balance Sheet Under $250,000 $250,000 Under $1,000,000 $1,000,000 Under $5,000,000 $5,000,000 Under $10,000,000 $10,000,000 Under $50,000,000 $50,000,000 Under $1 00,000,000 $100,000,000 Under $250,000,000 $250,000,000 and Over Form 1120s Taxable Form 1120 (Other) Returns (including 1120L, 1120M, and 1120PH)
Form 1120F (Other) Returns 241 259 263 265 1120 FSC Under $50,000,000 $50,000,000 Under $250,000,000 $250,000,000 and Over
Form 1120s (Nontaxable) 287 288 289 290 Nontaxable Processed Prior to 1/1/91 Assets Under $200,000 (Nontaxable processed after 1/1/91) Assets $200,000 Under $10,000,000 (Nontaxable processed after 1/1/91) Assets $10,000,000 and Over (Nontaxable processed after 1/1/91

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(2)
EO Disposal Codes EO Disposal Codes
No Change Disposal Code 02 08 01 18 19 03 04 05 06 07 09 10 11 12 13 14 15 16 17 34 50 No Change Written Advisory-Form 5666 Required. RegulatoryIRevenue Protection Chapter 42 - Under Tolerance Amendment Secured Agreed Tax or Penalty Change Change to Related Return Delinquent Related Return Secured Delinquent Return Secured Unagreed-Protest to Appeals Revocation - Agreed Unagreed-Without Protest Unagreed-Petition to Tax Court Closing Agreement Referrals to Other Operating Divisions Termination - Agreed Church Examination-Unagreed Change in Subsection - Agreed Change in Foundation Status - Agreed Claims Allowed in Full (Surveyed) Agreed Intermediate Sanction Payments
RegulatorylRevenue Protection Change Disposal Code
Tax o r Status Change Disposal Codes
Non-Examined-Classification Disposal Codes
Accepted o n Manual Classification (Non-SERFE) 20 Regular Classification Non-Examined Screened Accepted During Screening (SERFEIRICS) 21 22 25 Questionable Items Explained No Examination Potential on Current Year and No Change on the Prior Year Examination Excess Workload forArea Office or POD (RICS) Disposal Codes
Non-Exarnined-Survey 31 35 32 36 29 30
Surveyed Before Assignment Surveyed Before Assignment Surveyed Excess lnventory (Non-SERFE Returns) Surveyed After Assignment Surveyed After Initial Contact Missing Returns (Campus ONLY) Transfer Out of Area Office
Surveyed After Assignment
Non-Examined-Miscellaneous Disposal Codes

.
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-a_.
_.-
EO Disposal Codes Error Accounts with No Return Reference and lnformation Return (Source Code must be 45) lnformation Report and Miscellaneous
EO Disposal Code Priority If more than one disposal code is applicable, use the following priority EO Disposal Code Priority Priority 1 2
3
Code 09 07, 10, 11, or 15 03, I 8 or 50 12 16 17 14 06 05 04 19 01 13 08 02
Description Revocation Unagreed Agreed Tax or Penalty Change Closing Agreement Change in Subsection Change in Foundation Status Termination Delinquent Return Secured Delinquent Related Return Secured Change to Related Return Amendment Secured RegulatorylRevenue Protection Referrals to Other Operating Divisions Written Advisory-Form 5666 required No Change
4 5 6
7
8 9 10 11 12
13
14 15
(3) Status Codes Master File and AlMS

These codes are used to reflect the current (and possibly the past) rating of an account. Both Master File and AlMS status codes are listed and defined below. It should be noted, that any similarity between the value or definition of these two sets of codes is purely coincidental. Master File Status Codes for Exempt Organizations are used to define the rating of the organization as to its qualifications under specified Internal Revenue Code Sections, whereas, AlMS Status Codes are used to identify a specific type of EO return (MFT and Tax Period) of an organization that has been controlled for reporting purposes into the Examination Stream. Status Code Definition
Master File (EOIBMF) Unconditional Exemption-Active Conditional Exemption-Active State University or College Filing Form 990-T

..
- .--
Status Code 07 10 11 12 18 19 20 21 22 23 24 25 26 28 29 30 31 32 33 34 40 41 42 70 71 72 EOIAIMS 00 06 07 08 10 12 20 22 24 30 32 34 38 51 52
Definition Church Filing Form 990-T-Active Pre-Examination of a Church-Active School Certification-Active IRC 4947(a)(2) Trust Filing Form 5227; or Taxable Farmer's Coop. Filing Form 990-C Temporary Revocation of a Private Foundation (Trust) (Req'd to File 990-PF and 1041) Revocation of a Private Foundation (Req'd to File 990-PF and 1120) Termination-Inactive Unable to locate-Inactive Revocation-Inactive 507(a) Termination 507 (b)(l)(A) Termination 507(b)(l)(B) Termination Termination Merger-Inactive No longer member of a group ruling Group Ruling has been Dissolved Churches Voluntarily file Form 990 (2001) Small Organizations other than Private Foundations (2001) Non Responders to CP 140 (2001) Foreign Private Foundations described in IRC 4948(b) (2001) IRC 527 Political Organization (2001) Application pending No Reply to Solicitation-Inactive-No Extension of Time to File Denied Failed to Establish Refusal to Rule-Inactive-No Exemption Exemption
Document in Transit (Computer Generated) Awaiting Classification (Computer Generated) Transferred in (Not Started) Selected, Not assigned Assigned, No Taxpayer contact Assigned, Taxpayer Contact Review 30-Day Letter 90-Day Letter (Statutory Notice Issued) Suspense, Form 1254 Suspense, General Fraud Suspense - TEFRA-PCS Suspense, All Other TEIG E-SP In Transit Between Groups and Review Function
Status Code
Definition
In Transit Between Groups and Closing Function Locally Defined Cases previously held in suspense (Status Codes 30, 32, 34, 38) or returned from Appeals Locally Defined Classification Control Nondocketed Unassigned Docketed Locally Defined TEIGE-SP for Closure Suspense Reference Returns Closed to Appeals Processing Function Tried - Area Counsel Locally Defined Closed (Computer Generated)
(4)
MFT Code
EO MFT Codes
Form Numbers Master File
94 1 1120 (All) 942 1041 1065
BMF BMF BMF BMF BMF BMF BMF BMF BMFINMF BMF NMF NMF NMF NMF NMF IMF NMF NMF BMFINMF BMFINMF NMF
CT-1
940 943 1042 945 94 1 943 1040 1041
1O4OPR
1040 1120s 1120 990-C 990-T 1065

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MFT Code
Form Numbers
Master File
36 37 44 50 56 63 64 66 67 71 72 76 80 96 97
1041-A 5227 990PF 4720 990-BL
BMFINMF BMFlNMF BMFINMF BMF NMF BMF BMF NMF BMFINMF NMF NMF NMF NMF NMF NMF
I I -C
730 4720 9901990EZ CT- 1 CT-2 5330 940 11C 730
EO Source Codes
Source Codes
SERFE Selected Return All Other Federal Agencies Referral - (Use Source Code 75 for Justice Department Referral. Use Source Code 76 for DOL Referral. Use Source Code 28 for Executive Branch Referral) Related Pick-up - SERFE Claim for Abatement of Interest Delinquent Return - SERFE Delinquent Return - Non-SERFE Regular Classification TEFRA - PCS (Effective 112001) NonfilerIRefusal to File TDI Executive Branch Referral Claim for Refund Paid Claims for Refund Carryback Refund 4962 Abate Req (Tax AssessIPaid) 4962 Abate Req (Not AssessINot Paid) Administrative Adjustment Request Multi-Year Examination Closing Agreement Substitute for Return Reference and Information Returns Preparer of Returns Related Pick-up - Non SERFE
Source Codes lnforrnation Report (Intra-Area Office TEIGE Referral - Includes examinations, excludes determinations) Determinations (Intra-Area Office TEIGE Referral) EO Rulings & Agreements Referral Appeals Referral Public Affairs Referral SBISE Referral Criminal Investigation Referral Other TEIGE Area Office Referral (another area ofice is actual source of referral) Congressional Referral (Member of Congress is actual source of lead) W&l Referral LMSB Referral Fraud Regular (Previously SIC 90) Informant's Report (3rd Party is actual source of lead) Taxpayer's Request Media Lead (news media, i.e., Newspaper, TV, News Magazine - is actual source of lead) Justice Department Referral Department of Labor (DOL) Referral (Use Source Code 80 Executive Branch Referral if request is received directly from The Secretary of Labor) States Attorney General or other StateILocal Government Agency Referral lnforrnation Gathering Projects TCM P TCMP - related returns Local Definition RlCS Compliance Project RlCS - Market Segmentation Project RlCS - General (Use for General Cases, Training Cases, Local Classified Issues) RlCS - Production Field Response Required RICS - Related Pick-up RICS - Multi-Year Examination RICS - Other RlCS - Delinquent Return Justice Department Case
(6)
Principal lssue Codes
Principal lssue Codes Advertising Income Business with Non-Members Deductibility of ContributionsIDues Delinquent Filing of EO Returns
12 - 70
Principal Issue Codes Delinquent Filing of Return (other) Discontinued Operations Discrimination Employee Benefit Excess Business Holdings Failure to Distribute Grassroots Lobbying Inadequate Records Incomplete Returns Inurement Jeopardy Investments IRC 4962 Abatements Legislative Activities Non-Exempt Activities Non-Patronage lncome Operating in a Commercial Manner Operational Test Organizational Test Particular Services for Members Patronage Dividends Political Activities Private Foundation Status Private vs. Public Interests Public Information Not Reported 501(c) (3) Rental lncome from Debit Financed Property Self-Dealing Taxable Expenditures Tax on Investment lncome Unrelated Trade or Business (other) Other Approved Church Examination Chapter 42 Under Tolerance Revocations (this must be the firstlprimary code for unagreed revocations) Arbitrage Rebate Advance Refunding Yield Restriction Yield Burning Private Use Change in Use $1 0 Million Limitation $40 Million Limitation Issuance Costs 120 Percent of Economic Life Maturity
Principal lssue Codes 65 66 67 68 69 70 71 72 73 74 75

(7)
Claim for Refund Discrepancy Excess Benefit Transactions under IRC 4958 Penalty for Failure to File Return Penalty for Failure to Fully Complete Return Penalty for Failure to Make Annual Return Available for Public Inspection Penalty for Failure to Make Exemption Application Available for Public Inspection Personal Benefits Contracts Reserved Reserved Reserved
EO AIMS Project Codes and Definitions
EO Project Codes
General Casework Compliance Project MedicaVDental FICA Claims CEP (effective 01/01/2002) Compliance Project Compliance Project General Casework Referralllnformation Report EO Support for LMSB CEP Compliance Project Compliance Project Compliance Project Training Cases Compliance Project Private School - Elementary and/or Secondary Private School - College or University Other Private Schools Non-resident Alien lssue cases Travel Tours Market Segment Project IRC 501(c)(8) Organizations IRC 501(c)(10) Organizations IRC 501 (c)(7) - Investment Income Low Income Housing CEP Claims CEP Limited Scope Examination TCMP Market Segment Project Large Case - Code 9
EO Project Codes Large Case - Code 8 Political Action Committee Hospitals 990-T Filed by a Church CEP Primary Entity Return Delinquent Forms 990-T Public CollegeIUniversity Compliance Project Gaming (Gambling) Activities (not Local Projects) IRC 527 Project Corporate Sponsorship Claims (Non-CEP) Charitable Fundraising CEP Related Entity Return Media Evangelist Lobbying and Political Activities Marketing Activity OfficeICorrespondence Examination Program (OCEP) Market Segment Project EO Support for LMSB VEBA Project Market Segment Project TEFRA-PCS Cases Income from Debt Forgiveness CEP - Reserved
- CEP Health Care Joint Venture Referrals - Non-CEP

Health Care Joint Venture Referrals Partnership Initiative Other Health Care HMO's MedicalIDental FICA Claims Potential Casework IRC 403(b) Claims IRC 509(a)(2) Condition Code Project Net Operating Los (NOL) Condition Code Project Social Club with Public Use > 15% Project IRC 501 (c)(7) Filing Form 990-T Shelterering Income Project Form 990-T Showing Loss After COGS Project Social Clubs IRC 501(c)(6) Business Leagues IRC 501(c)(5) Labor Organizations Community Trusts Social Services Religious Organizations
EO Project Codes
Market Segment Projects Debt-Financed Property Non-Compliance Indicator Return Political Contribution by 502(c)(3) Organizations Non-Filers Schools IRC 527 Organizations lnuremenff Intermediate Sanctions Fundraising Activities IRC 501(c)(15) Issues Donor Advised Funds Donated Property Status 40141 Post-VCAP Gaming Gaming Compliance Outreach Internet Research Determination Referrals Consumer Credit Sewices Health Clubs
TDI Referrals
Group Rulings Reasonable Compensation Reporting Fundraising Net of Expenses 296-31 0 Compliance Projects 658 VCAP
(8)
Push Codes (EO)
Current or Prior Year Examination
020 02 1 04 1 022 023 024 025
Delinquent Return Substitute for Return Current Year Pick-up Follow-up: Exemption Granted Follow-up: Unrelated Business Income Follow-up: Payout Provisions Follow-up: Other
For a Subsequent (future) year Examination
(9)
MF Sorting and Blocking for Document Code 47
Adjustment Form Number
Original or Copy of Return Original & COPY
Non-TEFRA Block Number
TEFRA Block Number
BRTVUIRTVUE
Going to Appeals Partial Assessment Either No Return
000-079 900-979 200-249 100-179 100-179
080-099 980-999 200-249 180-199 180-199
(I 0) EO Subsection
Subsection Code IRC Code Section
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 40 50 60 70
501(c)(l) 501(c)(2) 501(c)(3) 501(c)(4) 501 (c)(5) 501(c)(6) 501 (c)(7) 501(c)(8) 501(c)(9) 501(c)(I0) 501(c)(11) 501(c)(I2) 501 (c)(I3) 501 (c)(I4) 501 (c)(I5) 501(c)(I6) 501(c)(l7) 501(c)(l8) 501(c)(l9) 501(c)(20) 501 (c)(21) 501 (c)(22) 501 (c)(23) 501 (c)(24) 501(c)(25) 501(c)(26) 501(c)(27) 501(d) 501(e) 50 1(f) 501 (k)

. .
501 (n) 52 1 IRC 529 IRC 527 Political Organization 4947(a)(2) - Split Interest Trust 4947(a)(I) - Public Charity (Form 9901990EZ Filer) 4947(a)(I) - Private Foundation (Form 990-PF Filer) 1381(a)(2) - Taxable Farmer's Corporative
Government Entities
(1)
General Business Segment States of Jurisdiction
Organization Government Entities Tax Exempt Bonds Federal, State and Local Government
Southeast Group Florida, Georgia, Kentucky, North Carolina, South Carolina, Tennessee Northeast Group Connecticut, Maine, Massachusetts, New York, New Jersey, Rhode Island, Vermont Gulf Coast Group Alabama, Arkansas, Louisiana, Mississippi, Oklahoma, Texas Central Group Illinois, Indiana, Iowa, Michigan, Ohio, Wisconsin Pacific Coast Group Alaska, California, Hawaii, Nevada, Oregon, Washington, Pacific Territories Midwest Group Missouri, Kansas, North Dakota, South Dakota, Minnesota Western Group -

-.
Organization
Business Segment
States of Jurisdiction Wyoming, Colorado, Utah, Idaho, Arizona, New Mexico, Montana Mid-Atlantic Group Delaware, District of Columbia, Maryland, Pennsylvania, Virginia, West Virginia
Indian Tribal Governments
Eastern United States All States East of the Mississippi River, Oklahoma, Arkansas, Louisiana, Eastern Texas Central United States Montana, Wyoming, North Dakota, South Dakota, Nebraska, Kansas, Iowa, Mississippi, Wisconsin, Illinois, Minnesota Southwest United States New Mexico, Arizona, Utah, Colorado, Western Texas California, Nevada, Hawaii Alaska, Oregon, Idaho, Washington
(2) GE Return Activity Codes

GE Return Activity Codes Individual Returns Forms 104011040A, 1040PC, 1040NR, 1040SS and 1040 with 2555 (MFT 30, *20, "21) TPl under $25,000 Non 1040A, TPI under $25,000 TPI $25,000 under $100,000 TPI $50,000 under $100,000 TPI $100,000 and Over Schedule C TGR under $25,000 Schedule C TGR $25,000 under $100,000 Schedule C TGR $100,000 and over Schedule F TGR under $100,000 Schedule F TGR over $100,000 Excise Tax Returns Form 720 (Products and Commodities) (MFT 03, *45) 014 Aviation Fuel - Gasoline
GE Return Activity Codes
059 060 077 078
Gasohol Diesel L.U.S.T Taxes-Aviation Fuel Dyed Diesel Fuel - Buses Only
Excise Other Forms 11-C (MFT 63, *96), 730 (MFT 64, *97) 197 198 202 203 209 213 215 217 219 22 1 223 225 241 259 263 265 287 288 289 290 394 463 464 465 467 468 469 470 48 1 482 483 397 Form 11-C Wagering (Occupational TaxIRegister) Form 730 Wagering (Excise Tax)
Corporate Returns Taxable (Including 1120-POL and 1120-H ) (MFT 02, *31, *32) Form 1120s Corporate Assets Form 1120 - No Balance Sheet Form 1120 - Under $250,000 Form 1120 - $250,000 under $1,000,000 Form 1120 - $1,000,000 under $5,000,000 Form 1120 - $5,000,000 under $10,000,000 Form 1120 - $10,000,000 under $50,000,000 Form 1120 - $50,000,000 under $100,000,000 Form 1120 - $100.000,000 under $250,000,000 Form 1120 - $250,000,000 and over Form 1120F - 1120FSC Form 1120F - Under $50,000,000 Form 1120F - $50,000,000 under $250,000,000 Form 1120F - $250,000,000 and over
Corporate Returns Nontaxable Form 1120s (Processed prior to 1/1/91) Form 1120s - Assets under $200,000 (Processed after 1/1/91) Form 1120s - Assets $200,000 under $10,000,000 (Processed after 1/1/91) Form 1120s - Assets $10,000,000 and over (Processed after 1/1/91) 501 All Others Form 945, Annual Federal Income Tax Withheld (MFT 16) Form 940, Employer's Annual Federal Unemployment Tax Return (MFT 10, *80) Form 941, Employer's Quarterly Federal Tax Return (MFT 01, *17) Form 943, Employer's Annual Return (Agriculture Employees) (MFT 11, * I 9) Form CT-1, Employer's Annual Retirement Return (MFT 09, *71) Form CT-2, Employee Representatives Quarterly Railroad Retirement Return (MFT *72) Form 1042 Foreign U.S. Income Source (MFT 12) 10 or Less Partners - Gross Receipts under $100,000 10 or Less Partners - Gross Receipts $100,000 and over 11 or More Partners Form 8038
Form 990-T (MFT 34) Employment Tax
Partnership Form 1065 (MFT 06, *35)
TEB Forms (MFT 46)

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GE Return Activity Codes
300 302 303 304 306 309 322
Form 8038-G Form 8038-GC Form 8329 Form 8330 Form 8379 Form 8038-T Form 8328
* Non Master File (NMF)

(3) Appeals lssue Codes
Specialist Recommended Action (Left Most Digit) 1 2 3 4-6 7 8 1 Bond Taxable Arbitrage Flow Through Adjustment Reserved Other Returns, Tax and Penalties Other Arbitrage Private Use Yield Burning Manufacturing
Primary lssue Involved (Middle Digit)
2 3 4
5-7 Reserved 8 Other Alternative lssue (Right-Most Digit) 1-3 Reserved 4 Other
None (4) GE Disposal Codes
Examined 01 02 03 No Change With Adjustments No Change Agreed Change To Related Return Delinquent Related Return Secured Delinquent Return Secured Appealed Written Advisory Bonds Taxable Unagreed Unagreed
04
05 06 07 08 09 10 11
12 13 14 15-19 30 34 50 51 20 21
Closing Agreement Referrals To Other Operating Divisions Referrals To Other Segments Of TElGE Operating Division Reserved Transfer Allowed Claims Reserved Global Settlement Regular Classification Questionable Items Explained Surveyed Before Assignment Surveyed After Assignment Error Accounts With No Return Surveyed Excess Inventory Reference And lnformation Return lnformation Report And Miscellaneous GE Principal lssue Codes
Non-Examined Classification Non-Examined Screened Non-Examined Surveyed
Code
01-03 04 05 06 07 08 09-11 12 13 14-17 18 19-24 25 26 27 28-33 34
!
Principal lssue Reserved Delinquent Filing Of Return Delinquent Filing Of Return (Other) Reserved Reserved Employee Benefits Reserved Inadequate Records Incomplete Returns Reserved Non-Exempt Activities Reserved Political Activities Reserved Private vs. Public Interest Reserved Other Reserved Bonds Taxable (This Must Be The Firstiprimary Code For Revocations)
'.
-
35-53 54
Code
55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70-75
Principal Issue Arbitrage Rebate Advance Refunding Yield Restriction Yield Burning Private Use Change In Use
$10 Million Limitation $40 Million Limitation
Issuance Costs
120 Percent Of Economic Life Maturity
Claim For Refund Discrepancy Reserved Penalty For Failure To File Return Penalty For Failure To File Fully Complete Return Reserved
(6)
GE AIMS Project Codes
Code
Definition Forms 8038 Examinations Bond Compliance Activity Training Cases Bond Compliance Tax Exempt Bond Related Returns GE Form 8038 Examinations Continuing Nationwide Samples - TEB Only Small lssue Compliance Follow-up Claims For Refund Of Arbitrage Rebate Bond Financed Sport Facilities Solid Waste Disposal Facilities Gas Prepayment Bonds Revenue Ruling 94-42 Cases Hospital Acquisitions And Mergers Yield Burning Cases Failure To Rollover Escrowed Securities To Zero Interest Rate State And Local Gov't Securities Loan Pools

-
Code
Definition Sewage Facilities Tax And Revenue Anticipation Notes Cases Involving "Captive" 501 (c)(3) Orgs. Use Of Proceeds - Governmental Bonds Single Family Housing Multi-Family Housing Securing Bond Holder Names - Case Pending In Appeals Securing Bond Holder Names - Case Not Pending In Appeals Developing IRC 6700 lssue Developing IRC 150(b) lssue TEB Project 1 TEB Project 2 TEB Project 3 TEB Project 4 TEB Project 5 New Nationwide Samples (Tax Exempt Bonds) Title 31 Compliance Review Title 31 Identification Title 31 Outreach and Education TIP Compliance Restaurant TIP Compliance Gaming TIP Compliance Other New Nationwide Samples (Federal, State & Local Gov'ts) Title 31 Compliance Review Title 31 Identification Title 31 Outreach and Education TIP Compliance Restaurant TIP Compliance Gaming TIP Compliance Other New Nationwide Samples (Indian Tribal Gov'ts) Tax Exempt Bonds (Local Samples) Forms 8329,8330 and 8703 Tax Exempt Bonds (Local Samples) Federal, State & Local Gov'ts (Local Samples) ITG Local Sample 1 ITG Local Sample 2 ITG Local Sample 3 ITG Local Sample 4
120 121 122 123 124 125 I26 127 I28 129 130 131 132 133 134
Code 265 266-281 302 303

999
Definition ITG Local Sample 5 ITG Local Samples Form 1040 Form 1120 Other
(7) GE Push Codes
Current or Prior Year Examination 020 021 04 1 Delinquent Return Substitute for Return Current Year Pick-up
Subsequent (Future) Year Examination 022 023

(8)
Follow-up Follow-up - Unrelated Business GE Source Codes Definition All Other Federal Agencies Referral (Use SC 75 For Doj Referral; Use SC 76 For Dol Referral; Use SC 80 For Executive Brancdh Referral) Multiple Filers Related Pick-Up Interest Abatement Claims Studies, Tests And Research Programs Regular Classification TEFRA-PCS Case Non Filer/Refusal To File TDI Substitute For Return Claim For Refund Paid Claims For Refund Carry-Back Refund Administrative Adjustment Survey After Initial Contact Multi-Year Examination Closing Agreement Delinquent Return Reference And Information Returns
Source Code
Source Code
Definition
Employee Returns Preparer Of Returns Pick-up Related To Non DIP Information Report (Intra-TEIGE Referral) DirectorlOPR Referral Appeals Referral Pick-up Related To Other Small Businesslself-employed Operating Division Referral (Specifically Collection Initiated) CID Referral Other Referral (W & I, SBISE, Or LMSB Division Referral) Congressional Referral (Member Of Congress Is Actual Source Of Lead) Taxpayer Service Referral Reserved Fraud Regular Informant's Report (3rd Party Is Actual Source Of Lead) Taxpayers Request Media Lead (News Media, I.e., Newspaper, TV, News Magazine - Is Actual Source Of Lead) Justice Department Referral Department Of Labor Referral (Use SC 80 If Request Is Directly From The Secretary Of Labor) State Attorney General Or Other StateJLocal Government Agency Referral Executive Branch Referral Local Definition RlCS - New Project Directed Samples RlCS - General (Use For General Cases, Training Cases Local Classified Issues) RlCS - Production Field Response Required RlCS Multi Year Examination (Valid In AIMS, But Not In BIMF) RlCS Related Pick-up (Valid In AIMS, But Not In BIMF) RlCS (Valid In AIMS, But Not In BIMF) Justice Dept. Cases (Valid In AIMS, But Not In BIMF)

. A
GE AIMS Status Codes Status Code 00 01 06 Definition Document In Transit Claims And Other Returns In Transit Awaiting Classification (Computer Generated) Transferred In (Not Started) Selected, Not Assigned Correspondence Assigned, No Taxpayer Contact Assigned, Taxpayer Contact 30 Day Fraud Review 30-Day Letter Sample Review 90-Day Letter Pre-90 Day Letter Suspense, Form 1254 Suspense, General Fraud Suspense, TEFRA-PCS Grand Jury Suspense, All Other TEIGE - SPB In Transit Between Groups And Review Function In Transit Between Groups And Closing Function Locally Defined Cases Previously Held In Suspense Locally Defined Non Examined Closures Classification Control
07 08
09 10 12 13 17 20 22 23 24 25
30
32 34 36 38 51 52 53 54 55 56 57 60 80 81 82 83 84 85 86 87
- Nondocketed Appeals - Unassigned Appeals - Docketed

Appeals Appeals
- Locally Defined Appeals - GE- SP For Closure Appeals - Suspense

Appeals
- Reference Return Appeals - Closed To Appeals Processing Function
Status Code
Definition
Appeals - Tried Area Counsel Appeals - Local Definition Closed (Computer Generated)
Section 13. Integrated Data Retrieval System (IDRS)

Summary of IDRS
Reference Handbooks 2.3 and 2.4 The Integrated Data Retrieval System (IDRS) is a system which enables employees in the Campuses and the Area Offices to have instantaneous visual access to certain taxpayer accounts. Some capabilities of the system include: (1) (2) (3) (4) Researching account information and requesting returns. Entering transactions such as adjustments, entity changes,etc. Entering collection information for storage and processing in the system. Automatically generating notices, collection documents and other outputs.
Several different files compose the IDRS data base. Some of them are: (1) AUDIT INFORMATION MANAGEMENT SYSTEM (AIMS)-This file is a computer system designed to give Examination Division information about the returns open to Examination.
(2)
ADOPTION TAXPAYER IDENTIFICATION NUMBER (ATIN) - This file contains W-7A application information regarding pending adoptions. A temporary number is assigned to the child so that adoptive parents can claim dependency exemption and child care credit. All update processing will take place at the Philadelphia Campus. Command Code ATlNQ is available for universal access inquiries at all Campuses. (IRM Handbook 2.3 Chapter 79) CENTRALIZED AUTHORIZATION FILE (CAF) RESEARCH-The Centralized Authorization File contains information regarding the type of authorization that taxpayers have given representatives for various modules within their accounts. This information is used to direct refunds andlor copies of notices and correspondence to representatives when this has been authorized. It can also be used to determine whether an individual claiming to be a representative (Rep) of a taxpayer is, in fact, authorized to represent or act in the taxpayer's behalf, or to receive the information requested. The command codes available for research are: (a) CC CFlNQ IRM Handbook 2.3 Chapter 31, and (b) CC RPlNQ IRM 2.3 Chapter 31.
(3)
Note: The service center CAF files were consolidated i n July 2001, with copies maintained at each computing center. Records are input t o the CAF at the computing center to which the ALN of input is associated. Nightly batch runs synchronize the two. Shortly the entire CAF system will be converted to IBM. At that point there will be only one CAF, maintained on the master file IBM. All inquiries and updates will process against that file. The Unisys CAF copies will be synchronized nightly and maintained to support Unisys notice runs.
(4)
DISHONORED CHECK FlLE (DCF)-This file contains a record of the dishonored checks returned to the Campus by banks. The record will remain on the file until research positively identifies the tax module which was credited when the check was originally received. Once identified, an entry is made to the file which will cause a debit transaction to be generated and sent to the master file. A notice will also be generated to notify the taxpayer. Reference IRM 2.4 Chapter 25 EXCESS COLLECTION FlLE (XSF)-This file contains two accounts, non-revenue receipt credits in Account 6800 (Excess Collections) and Account 9999 (Revenue Clearance Accountability). Each record within the file contains the control number, amount, source of the credit, IRS received date, status code, other available payment and follow up information. This file may be accessed with CC XSINQ. (IRM 2.3.49). KEY INDEX FlLE (KIF)-The KIF provides a way to access a Taxpayer Identification Number (TIN) with selected taxpayer's name and address. The KIF is actually two files, the SKlF (SSN Key lndex File) and the EKlF (EIN Key lndex File). The SKlF is accessed by CC SSNAD. The EKlF is accessed by CC EINAD. IRS INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER (ITIN) - This file contains W-7 application information. The ITIN is a permanent number assigned to those individuals who do not qualify for Social Security numbers (SSN) but require a number for tax purposes. All update processing will take place at the Philadelphia Campus. Command Code ITDLN is available for universal access inquires at all Post of Duties. NATIONAL ACCOUNT PROFILE (NAP)-The National Account Profile is maintained at the Martinsburg Computing Center. The Campuses and Area Offices have direct access to the NAP using CC INOLE. PREPARER TAX IDENTIFICATION NUMBER (PTIN) - This file contains W-7P application information. The PTIN is a 9 character number assigned to tax return Preparers who choose to use the PTIN in lieu of their individual Social Security Number on those returns they prepare. All update processing will take place at the Philadelphia Campus. Command Code PTlNQ is available for universal access inquires at all Post of Duties.
(5)
(6)
(7)
(8)
(9)
(10) REPORTING AGENTS FlLE (RAF) RESEARCH-The Reporting Agents File contains information regarding the type of authorization that taxpayers have given to their reporting agent for the employment taxlpayment modules andlor the FTD payment modules in their account. This authorization allows the reporting agent to file the taxpayer's Form 940 or Form 941 on magnetic tape or make magnetic tape or electronically or make magnetic tape or electronic submission of federal tax deposits. The information from the authorization is used to direct copies of notices and correspondence to reporting agents if authorized. It can also be used to determine whether an individual claiming to be a reporting agent for a taxpayer is, in fact, authorized to receive the information requested. (11) TAXPAYER INFORMATION FlLE (TIF)-The TIF provides tax account information for taxpayers selected for IDRS. The TIF is divided into three sub-groups as follows:
(a)
(b)
ITIF-Individual BTIF-Business ZTIF-Individual
Master File Master File Retirement ;\ccount. Employer Pension Plan. and Yon-Master File.
(c)
(d)
Entity changes may be made using C C s ENREQ. I N C H G I R C H G B N C H G B R C H G EOREQ. EOCHG - S e e IRM 2.: Chapter 9 for the instructions.
13 - 3
(12) UNIDENTIFIED REMITTANCE FILE (URF)-This file contains an information record of each remittance which is received but cannot be positively identified. This file aids in resolving payment tracers.
IDRS Security System

(1)
General The IDRS Security System is designed to provide protection for both the taxpayer and the IDRS user employee. The taxpayer must be protected from unauthorized disclosure of information concerning hislher account and unauthorized changes to it. The IDRS user employee must be protected from other personnel using hislher identification to access or make changes to an account. IRM 1.3, Disclosure of Official Information Handbook contains guidelines governing the release of data included on tax returns and other information contained in Service files. Security Procedures
Protection of Taxpayer Accounts Employees should exercise special precautions to identify the taxpayer or hislher authorized representative when answering inquiries about a refund, notice, adjustment or delinquent account. When responding to telephone inquiries and walk-in taxpayers about a tax account, the employee handling the inquiry should obtain: (a) (b) (c) (d) (e) Taxpayer's name, address. Taxpayer IdentificationNumber (SSN or EN). Document Locator Number (DLN), date or amount on notice or other document received. Date andor amount of refund, adjustment, payment or return. Type of notice or other communication received.
If a caller is unable to furnish enough information to establish that helshe actually is the taxpayer, the employee should request that the caller find out the information and call back. If the caller states he1 she does not have the information and cannot obtain it, the employee should advise the caller to write. Employees should not provide Taxpayer ldentification Numbers over the telephone. Tele-Tin employees will follow their IRM guidelines. Information concerning taxpayers will not be provided to third parties without written authorization from the taxpayer, even though the third party requesting the information has possession of a copy of the bill or notice in question.
Written authorization from the taxpayer is not restricted to a power of attorney or to any specific form. The authorization must bear the taxpayer's signature. If there is serious doubt whether the signature on the authorization is the taxpayer's, offer to mail the information to the taxpayer's address of record. Authorized Access IDRS users are authorized to access only those accounts required to accomplish their official duties. IRM 0735.1, Handbook for the Rules of Conduct, states that instances of employee's accessing their own (or spouse's) account or the account of another employee (or spouse) via IDRS will be treated as administrative offenses. In addition, IDRS users must not access the account of a friend or relative. or any account in which they have a personal or financial interest. Passwords Each IDRS user employee will be furnished a password on a periodic basis. The employee is responsible for protecting hislher password. The password must not be revealed to anyone, regardless of hislher position in or outside the Internal Revenue Service. Employees must never use another employee's password. Any time a password is compromised, or even if an employee suspects that it has been, helshe will notify the System Security Supervisor to obtain another password. Protection o f the iDRS User Employee Proper use of Command Codes SINON and SlNOF will provide necessary protection to the employee.
SlNON
An employee must sign on the IDRS system before accessing or changing any account on IDRS. The employee will accomplish this by inputting Command Code (CC) SINON. That will verify whether or not the employee is authorized to use IDRS. If the employee is authorized to use IDRS, the system will assign the user a two character entry code which will be unique for that particular operator at that terminal for the SlNON period. Entry Code The entry code has a floating position in each command code. In order to maintain maximum security, the entry code is the last item input for all command codes. The Entry code must follow all the input for a command code and XMlT must be depressed in the first position following the entry code. The entry code received from CC SlNON is the identification that the system uses to generate the employee number for every action processed through the IDRS terminal. The protection of the entry code is as important as the protection of the password.
(a)
An employee must not allow any other employee to use hisher entry code. All action on IDRS will be recorded as being input by the employee oficially assigned the entry code. Employees should not record their entry codes for ready reference. If the entry code is written down i t is too easy for another employee to find and use it.
(b)
An employee can be signed on to only one terminal at a time, and can have only one active entry code at a time.
SlNOF Employees must use CC SlNOF whenever they are going to be away from the terminal (for example, going to lunch, break, or back to their desk). Employees should stay signed on only when they are actively using the terminal or when they can see the terminal and anticipate using it again soon. Proper use of command code SlNOF provides employees complete protection of their entry codes. If an employee does not SINOF, there is always a danger that someone else will use hislher entry code during hislher absence. If a user is signed on a terminal and intends to sign on another terminal, helshe should first sign off the original terminal. Security Violations The following are examples of security violations: the input of incorrect CC SlNON information. the input of a command code without an entry code or an invalid entry code. the input of a command that is not in the Employee Profile. All security violations will be recorded in the security files by terminal and, if possible, by employee number. A terminal will lock out after three (3) consecutive violations. In the event of a security lockout, the screen of the affected terminal will display the message "SECURITY LOCK ON THIS TERMINAL" The operator must immediately notify hislher supervisor who will initiate action to unlock the terminal. Security Reminders
(1) (2)
Employees should always clear the screen when the terminal operation is completed. Employees should be sure to retrieve all prints. If someone leaves a print in the printer, it should be placed in classified waste if the originator cannot be determined. IDRS terminals are programmed for real-time usage and are systematically deactivated at the end of each work day.
(3)
Note: The preceding rules must be followed carefully to protect the security and integrity of the IDRS. The SFDlS Command Code with definer (values: P=Production, T=Training) is used to pull up the list of Command Codes in an employee's profile.
IDRS Message File

IDRS Message file is available to all IDRS users via command code MESSG followed by the users entry code. This multi page file contains up to date information on a variety of topics for example; command code availability, command code changes, MFTRA print status, ACTRA display status and system Files availability. An index of MESSG topics will be displayed. All IDRS users should make a point of checking the MESSG Flle every morning.
Selection Criteria for IDRS
Data is extracted for IDRS when the entity or tax module meets extraction criteria prescribed in IRM Handbook 102.9. Updated records are extracted for each module whenever Master File activity occurs in the account, such as merges, unpostables, notices, Tax Code postings (including adjustments and examinations), certain freezes, and status changes. The files are constantly updated from various sources until the record is removed from IDRS.
Retention Criteria for IDRS

Retention on the TIF is governed by the principle that a module should be retained as long as any one of a specified criteria is met, such as dummy modules less than 3 cycles old, accounts in TDA status, accounts in TDI status, modules containing any open pending transactions, and modules with open control bases. If a module no longer meets any retention criteria it is dropped from the file and a generated transaction is sent to MCC to inform the Master File that the module is no longer on that Campuses IDRS file. Specific retention criteria is included in IRM Handbook 102.9.
Special Employee Number

Telefile letters 29226 through 2930 will be generated from the Correspondex System. Because an individual employee will not be inputting these "C" letters, they will have a system generated employee number of "179999999".
Pending Transaction ldentification Codes/lDRS Merge Related Transaction Codes

(1) Pending Transaction ldentification Codes
Reference IRM 2.24.1 -A pending tax module transaction prior to PN status. This transaction will not have a complete DLN and may be reviewed by Quality Review. -A -A corrected unpostable transaction transaction deleted by ERS or Campus Reject Processing.
-A delinquent or entity transaction which appears on IDRS, but does not post to the Master File. -A transaction deleted through normal weekly update.
-A transaction deleted by IDRS daily TIF batch processing. This pending transaction status normally occurs under the following conditions:
1. A transaction on the TIF other than a Unn or Nu did not match an incoming IDRS daily update on money amount. The transaction on the TIF changes to DN and the input transaction is separately appended.
2. An entity transaction on the TIF other than a Unnn or Nu failed to match an incoming IDRS daily update transaction on size (transaction length). The transaction on the TIF changes to DN and the incoming transaction is appended separately.
-A transaction deleted by CC DELET, or has been a TP on TIF for 4 cycles or an agepending routine change or a TP transaction failed to match daily update on money amount. -A -A transaction deleted by Quality Review. deleted unpostable transaction. -Retained for research. -A transaction deleted via optional age routine in the weekend IDRS computer batch processing (weekly updates). -A pending entity module transaction prior to PN status. This transaction will not have a complete DLN and may be reviewed by Quality Review. -A RS transaction appended to the entity is identified as ERS when it is displayed with a tax module. Limited to TCs 903 and 904. -A nullified unpostable transaction. -A pending transaction that has passed all IDRS validity checks and has a complete DLN. All NMF transactions posted after establishment of module remain as PN. -A reject transaction. RJ transactions are appended to the entity. They are displayed on the tax module if the MFT, Plan Number and Tax Period are for the displayed tax module. Rnnn -A transaction has been delayed beyond the scheduled cycle. It is extracted from the resequencing file at MCC. Includes all TC 904s and TC 903s (Refer to 8.14 for numeric code definitions). -A payment received in the Campus input to IDRS from the Remittance Processing System (RPS) with the cycle of input. It will not be included on a master file transaction tape until passing all validity and consistency checks and updated to "PN" status with the expected MCC posting cycle. Unnn -An open unpostable transaction (nnn -the numeric unpostable code). 'The pending transaction codes identified above with the asterisk will not be included in the IDRS balance.
(2) Merge Related Transaction Codes
Reference IRM 2.24.1, ADP Systems Code These differ slightly from those for the corresponding Master File transactions. The TC 003 and 026 are generated during IDRS processing, therefore they are not the actual MF transactions, but do reflect MF status.
003- BMF Partial Merge - Appears on the old EIN and contains o cross reference number. It indicates that a merge was attempted but was not able to become a complete merge because of modules in both involved accounts which are for the same MFT and tax period. The TC 003 will appear in "DI" pending status in the entity module. 004 - BMF Partial Merge - Appears on the new EM and contains a cross reference TIN. The T C 004 will appear in "DI" pending status in the entity.
4 006 - A MergeIMerge - Foil. . TC 006 without a cross reference TM indicates an unsuccessful merse. A TC 006 (preceded by a TC 005) with a cross-reference TIN indicates a successful merge from the cross-reference TIN.
008 - IMFIBMF Complete Merge - Appears on the new TIN to reflect a successful merge and contains a cross reference TIN. The TC 008 w i l l appear in "Dl" pending status in the entity.

A
(e)
026 - IMFIBMF Complete Merge - Appears on the old TIN to reflect a successful merge and contains a cross reference to the new TIN. I t w i l l appear in the entity module only in "Dl"
pending status.
(3) Transaction Information Codes
(a)
IMF
Code G X D M F
Condition Amended (G Code) Return Indicates DLN (location) or Administrative file or refile DLN Selected for Discriminant Function - Regular Selected for Discriminant Function - Special Final Return
(b)
BMF
Code A C
Condition FTD (Federal Tax Deposit) Credit computer transferred from a prior module Consolidated FTD (TC 650) will consist of the number of payments consolidated. Final Return Amended Return Amended Return Rejected Forms 700412758 FTD (TC 650) credit computer transferred to a subsequent module Return refiled under DLN indicated Treasury - U.S. DLN (Doc Code 97) Form 7004, changed Entity Fiscal Month Form 7004,990C filed Form 7004,990T Resident Corp. Form 7004, 990T Non-resident Corp. Form 7004, 1120F, Non-resident Corp.
1120F Resident Corp.
Form 1066 Filer
Case History Status Codes

Reference IRM 2.24.1, ADP Systems Code The following status codes are used when controlling a case. These status codes should not be confused with Master File Status codes or with freeze codes. A-Assigned-Actively being worked. B-Background-Non-workable case being monitored. C-Closed.
S-Suspense-Short term delay. M-Other-Long term delay. Z-Used to Close IRP Cases.
Category Codes
Reference IRM 2.24.1, ADP Systems Code The category codes are a 4 digit code to denote the type or source of an adjustment or correspondence case. The following is a current list of the category codes and the definition: Category Codes ACKN AMCZ AMRH AM01 AM02 AM03 AM04 AM05 AM06 AM07 AM08 AM09 AM10 AM11 AM12 AM1 3 AM14 AM1 5 AM16 AM16-J AM 16-Y AM17 AM18 AM19 AM20 AM21 AM22 AM23 AM24 AM25 AM26 AM27 Definition Claim or Photocopy Request Processed by RCF to CP&R Accounts Maintenance Combat Zone Accounts Maintenance Research Debit Balance - No return Erroneous Credit Freeze Amended Return - No Original Duplicate return Audit Hold Codes Claim Pending AADP Credit to NMF Liability Manual Refund Additionally Liability Pending Refund - Repayments, Cancelled or Delayed Advanced Payment Credit Balance - No return Expired Installment Barred Refund (STEX) Erroneous Refund Excess ES Credits (IMF) or FTD Credit module (BMF) (IMF) Excess ES Credits (IMF) (BMF) FTD Credit module TDI Refund Freeze TC59X wICredit Balance - No Return Offer in Compromise Subsequent Payment Account Reactivation Original -No amended return CSED TC 470 (Claim Pending) Math error protest Additional Liability Pending (URP) TC 59X wlCredit Balance - No return URP - Zero Debit Balance
.4ny line marked with # is for official use only

-
k-
- -.
~-
Category Codes
Definition
AM28 AM-X ARDl ASTA ATAO ATFR ATLA AUDT BARD BWHCAWR CCOl CERT CFTE CLAM
Unreversed TC 480 Expired or Potentially Expired Assessment Statute Accounts Receivable Dollar Inventory Alternative Strategy for Tax Administration 911 Hardship (effective July 1990) Automated Trust Fund Recovery Additional Tax Liability Assessment Special Audit Barred Assessment Backup Withholding Combined Annual Wage Reporting Collection Contracted Out Certified Transcript Credit for the Elderly Claim Cases Collection Combat Zone Collection Related Questions Taxpayer Request for Copy of Return
cocz
COLL COPY CP29 CP40 CP44 CRlM C174 C175 C190 C194 C234 C294 C874 C875 DATC DAUD DFRL DFRX DMFC DSTR DUPF DUPR ElCN ENCC ENTC ER51
Amended Return Posted, No Original Potential ES Penalty Transcript Notice-IMF Notice of Available Credit Criminal Investigation Unexplained exempt remuneration listed on Form 940 Unexplained adjustment on Forms 941,945,942,943 Amended Return Posted No Original on Record Within Four Cycles CP 194 (Potential FTD Penalty) CP 234 Potential ES Penalty Transcript Notice-BMF Possible 15% FTD Penalty Unexplained exempt remuneration listed on Form 940PR Unexplained adjustment on Forms 941 PR and 943PR Deferred Adverse Tax Consequence Duplicate Filing Audit 1993 Deferral of Taxes Processing in 1995 and 1996 Deferral Cleanup Debtor Master File Claim Disaster Case Duplicate Filing (CP 36,193,436) Duplicate Refunds Earned Income Credit Notice (CP32) Energy Credit Carryover Transcript Entity Change Case Error-Doc Code 51

-
Category Codes ERAB ERRF ESTA ESTB ETAD ETAP ETCEXOR FUTA GAIN 1174 1175 1190 1234 1840 1874 1875 lATL IDPA IDPF IDST IDSIENC IERF lETP IFUT IlAC l l EQ ll RQ IJCC IN29 IN32 IN40 INEQ INMF INSP INSS INTC lNlT INUP IOTH IOUR
Definition Erroneous Abatement Erroneous Refund Potential Expired Statute Case-Campus Potential Expired Statute Case-Area Employment Tax Adjustment Program Employee Tax Compliance Program Exempt Organization Federal Unemployment Tax Act Gain on Sale of Residence Unexplained Exempt Remuneration Listed on Form 9404nternational Unexplained Adjustment on Forms 94l/E/SS/942/9434nternational Amended Return Posted-BMF-No original-International Potential ES Penalty Transcript Notice-BMF-International IDRS Generated Refund-International Form 940-International Unexplained Adjustment on Forms 941PRl942PW943PR-International Additional Tax Liability Assessment-International Duplicate Filing Audit CP93, 293-International Duplicate Filing Audit CP36, 193-International Disaster Case-International Inventory Dollar System Entity Control Case--International Erroneous Refund Case-International Employment Tax Adjustment-International Federal Unemployment Tax-International lnterest Abatement Claim-International Internal Examination Question-International Internal Request for Adjustment-International Joint Committee Case-International Amended Return Posted-IMF-No original-International Earned Income Credit Notice (CP32)-International Potential ES Penalty Transcripts Notice-IMF-International Internal Examination Question (3870) NMF Return Adjustments-International Primary Taxpayer Filed a Request for lnnocent Spouse Relief Secondary Taxpayer Filed a Request for lnnocent Spouse Relief Claim for abatement of lnterest Complex lnterest Cases Nullified' Unpostable-International "Other Adjustment" (no Category)-International Output Review-International Office Employment Tax Adjustment-DCC Program.
Lr--

4
Category Codes l PYT IRAIRNT IRPl RTL
Definition Problem Resolution Case-International IMF and BMF Payment Tracer-International Individual Retirement Annuity Cases Restricted Interest Carryback Claim-International Information Reports Processing Internal Request, e.g. 3465 IRS Telephone Inquiry, or other (Taxpayer Assistance) Other Special Project Cases-International SSA Adjustments,SSA-7000,OAO-10,SS-13and other SSA Cases-International Tentative Carryback Application-International lnternational and Possession Technical Request or Correspondence Telephone lnquiry or other Taxpayer Assistance-International
ITRQ IXRT JCCC LBSR LEVY LGCP LTX n M MFCO MFRP MlSC NLUN NMnn NMRG OECD
(TPRQ) Taxpayer Request-International 1040X or 1120X-international Joint Committee Case Lockbox Special Research Levy payment Large Corp (n=l-9)-Lifetime Monitor MF Clean-up Collection Cases MF Clean-up Non-collection Cases Miscellaneous Correspondence Nullified Unpostable (nn 01-29) No Merge No Merge Transcripts Exclusion
1040X or 1120X-International
Form 104211042S OECD - Exchange of Information Project - lnternational Office of lnternational Operations Claim Processing Interrupted, Remedial Action Required Other Adjustments (no category) Output Review Form 1042/1042S, Correspondence Listing of Underwithheld Withholding Agentslnternational
0 0 1 OOPS OTHE OURV
PAID PAYT PMTE PPCP PPEl PPPl PPRQ PREA PRNQ
Check Negotiated, Claims Package or Check-Photocopy to follow Payment Tracer Payment After Expired CSED Practitioner Priority Case Program Accounts Practitioner Priority Electronic Request Practitioner Priority Phone lnquiry Practitioner Paper Request Pre-assessed Installment Agreements Privacy Act lnquiry

-.
Category Codes
Definition
PRPD PRPS PSUB Q-FR RCTF RECL RFCK RFDL RECN REFRFlQ RlNT RSED RTCK SCRM SCTR SFRSlXD SPCl SPC2 SPC3 SPC4 SSASTnn ST30 ST32 STAT STEX TDITDla TECC TECL TECT TENT TFRP TlNP TOAD TPAR TPC l TPPl TPRQ
Problem Resolution Program-DO Problem Resolution Program-SC ParentISubsidiary Notice Review of Q Freeze Cases CHKCL Claim input Claim Denied or Reclamation
Initiated Initiated
CHKCL photocopy or status request input Refund Delete Case Reconsideration Cases Refund Hold For return deliquency cases Refund Inquiry Restricted Interest Refund Statue Exp Date Returned Check Scrambled SSN Case Substantiated Credit Transcripts Substitute for Returns 6020(b)-DCC Reserved for special assignment Reserved for special assignment Reserved for special assignment Reserved for special assignment OA010, SS-13, OALETR, OAR7000, other SSA (nn=01-29) Statute Refund Statute Expiration-Follow-up for Exam Area Offices Status 32-Check outstanding Statute Cases Statute Case Campus TDI Cases Campus TDI Cases (a=A-Z) Technical Case, Congressional Technical Case, Letter Technical Case, Telephone or other Tentative Carryback T ~ sFund Recovery Penalty t No TIN Penalty Completed TFS 1133 Sent to FMS Adjudication Dir. Taxpayer Service, Impact on Accounts Receivable CAWR TP Reply received after CAWR Automated Program (CAP) database is closed Taxpayer Personal or Phone lnquiry Taxpayer Request, e.g. 3870
Category Codes TPRR TWRC TWRO TWRR UDRF URPURPI URPS VERF W PTXRET
1O P O
Definition CAWR taxpayer reply received Telephone Written Referral (Collection Issue) Telephone Written Referral (Other) Telephone Written Referral (Refund Issue) Undelivered Refund Check-IMF CP-2501 Inquiry Notice Statutory Notice of Deficiency Verified Payment Transcripts Windfall Profit Tax 1040X, 1120X 100-Percent Penalty Two Year Refund Hold Reclamation credit received from FMS Paper TFS 1184 sent to RFC Undelivered Refund Check-NMF & IRAF Dishonored Check Case TFS 1133 and check photocopy sent to taxpayer TFS 3859 Received ,from FMS Adjudication Division TFS 3864 Follow up sent to FMS LostIStolen Refunds Refund Check Returned-TC841 to Post IDRS Generated Refund (CC RFUND) TC 841 Posted and P Freeze Set (NN=01-28) Statute Expired Statute Cases - Credit Systemically Transferred to XSF and BMF CP-2000 Notice of Proposed Change
1081 1184 1664 2287 3858 3859 3864 3911 3913 840841P -Xnn -XSF
10
Activity Codes
Reference IRM 2.24.1, ADP Systems Code These codes are used in the case control and history section. They are used when controlling a case or to describe an action taken. It should be noted that each Campus has its own Activity Codes and these will vary from center to center. The respective Campus bulletins and Regional Commissioner memorandums should be consulted in regards to explanations of Activity Codes. Only activity codes generated by adjustment control card input or on-line transaction input, or activity codes specified in ADP Handbooks are listed below. ADJUSTMENT-Accounts AMFOLLUPn-Accounts Maintenance case sent to Adjustments Maintenance follow-up number n.
CASETOCn-Related case closed for association with Cn case. CREDTRANS-Credit transferred by DRT24 or DRT48 input; generated when case control was not previously established.
CRTOSPnnnn-Credit CnERRCLSD-Control a continuation of Cn.
transferred to spouse's tax period. base number n was closed prematurely. Current control base is Investigation (Form 2990) initiated to Area office nn, Field
DOnn2990-Miscellaneous Branch. ENMODCNTRL-Case
controlled on ENMOD-overflow on TXMOD
ENTC-Input with an entity history item in order to hold entity posted transactions on IDRS for research purposes for seven weeks. ERRORCASE-Case established in error, closed. or second inquiry correspondence associated with established FOLLOWUP-Follow-up case. FRERELINP-Freeze FRFRELVER-Freeze IDRSREFUND-IDRS INCRADDLW2-To LEVYa-LEVYE, ule. LETERvvvvv-Specified
release input. release verified. Generated Refund requested by CC RFUND RSC, C, or other letter sent.
increase tax due to additional W-2 filed. LEVYR, or L E W D input establishes a history item on the entity mod-
MULTIPLE-Case was identified as "multiple" or a "duplicate" before the Campus adjustment control file was converted to IDRS' generated during conversion. FODAUDIT-Return OVERSIZE-Account POAONFILE-Power STAUPnnvvv-Module TELREPLY-Telephone TPnnn-nnnn-Taxpayer's nnnnnnnnnn-Adjustment by tape input. ZEROSPACCT-Spouse's POTDUPLIC-Potential being audited at FOD (formerly 010) is too large to be brought into IDRS. of attorney on file duplicate case status changed by STAUP to status requested. reply to taxpayer a open control base from one employee to another. control number; generated when case control is established account backed out in full. phone number.
TNSFRCASE-Transferring
34-CR TRAN-Credit transferred by FRM34 input, generated when case control was not previously established. 54-TAX-ADJ-DP was specified. tax adjustment input by ADJ54; generated when no other action code
.
CANTPAY-Taxpayer referred to nearest IRS Office in response to claim of inability to pay tax or request for time to pay. 3911 TORDCC-Generated when check claim data input-etc. IAaaa-An IAORG, IAREV, IADFL, input established or updated the Installment Agreement data in the accounts entity module. UnnnCnnnn-Generated for nullified unpostable condition (where nnn equals the cycle)
(NAICS) North American Industry Classification System Codes

The North American Industry Classification System Code, formerly called Principal Industry Activity Code (PIA) will be self coded by the taxpayer on line B of Schedule C. The PBA identifies the nature

-
of the taxpayers business and will appear on IDRS tax modules, IDRS module transcripts, and CC RTVUE. Additional references for these codes are included on the back page of Schedule C or IRM 3.17.41 Exhibit 6.
Microfilm
All microfilm was not converted to Microfilm Replacement System. The unconverted microfilm will continue to be researched in the microfilm units. Three types of microfilm information are available: CURRENT MICROFILM+m-These microfilms contain data which cannot be found by using MRS. They are updated periodically and include the following:
(a)
Partnership Name Directory-can be used to determine the EIN and Name Control of partnership entities. Once these have been determined, the DLN and return can be obtained through existing procedures. EPMF National Alpha Register-is produced annually and contains a nationwide listing (in alphabetical order) of all the active entities on the EPMF. Federal Tax Deposit Registers-The Federal Tax Deposit (FTD) transactions (Doc. Code 97) received at MCC are listed on microfilm FTD Registers. For each Campus, the FTD Registers list only the FTD transactions received from that Campus. Three registers are produced for each scheduled production period. Each register contains the same information but in a different sort sequence. The three registers are:
11) EIN Register listed by EIN 12) Amount Register listed by the payment amount 13) Each FTD payment is accompanied by an FTD coupon which is microfilmed upon receipt in the Campus. This microfilm register is the third FTD register maintained in the Research function. Images of FTD coupon are retained on this microfilm register in sequence by microfilm serial number within a weekly cycle.
(b)
(c)
(d)
CAWR Module Register and CAWR Microfilm Index are created from an extract of the CAWR modules on the BMF. The extract is performed at the end of the CAWR Reconciliation Program. (Albany Area Ofice only) 1042 Microfilm Name and Index Register (available for tax years prior to TY 1988).
1042s Index Register
(e)
(f)
CAWR W-YW-2P Microfilms and Register (Albany Area Office only)
RETENTION REGISTER-These microfilms contain modules which are no longer carried on the Individual and Business Master Files. The Retention Registers require index information to be accessed; this information is found on the Reference Registers for prior to cycle 198401 located in the Microfilm Unit or in the retention register data section of certain types of MRS transcripts.
lirst ( a ) Retention Register (IMFIBXIF)-T~~: IkIF Retention Register was produced in January 1969 during the 1968 year-end concersion computer processing. The tirst BMF Retention
Rtyister was protluccd one year later. The format is identical to the Accounts Register except Iix thc title and certain cntity inlbrmation. I t contains all entity and tax modules removed from the Master File. The basic criteria for removal of a tax module arc an assessed module balancc of zero and the last transaction (including the return) has been posted 5 1 or more months. or the assessed module balance is credit and the last transaction (including the return) has been posted 60 or more months. When the last tax module i s removed from the account, the entity module i s also removed from the Master File to the Retention File. The Reference Register shows a "2222' as the period, and "R' in the Status Indicator position and the cycle of removal. Each tax module is also shown with the reference to the cycle of removal. (b) IMFIBMF w i l l be researched using the DO and year. Some ofthe BMF MFT's placed on retention in cycle 197901 or earlier will be found by researching the Residual Master File (RMF) Retention Register Microfilm. No transactions can post to the tax period once the module has been removed.
Note: No new Retention Registers were produced for calendar years 1982 and 1983 due to the time period of inactivity extending to at least 52 months before dropping to the Retention Register. Production began again in 1984.
(3) ARCHIVAL MICROFILM-These microfilms contain information which predate MRS.
Universal Access
Universal Access is part of the TSM effort to provide users the most current taxpayer data by providing on-line updates of taxpayer data from CFOL, the ability to view other SC TIP accounts, and the creation of a National Account lndex (NAI) to keep track of the location of IDRS accounts. Simply defined, Universal Access is part of the TSM effort to provide the user of an IDRS research command code with the ability to access and review TIF data on a remote Campuses TIF data base. It is also the ability to Download or Refresh an account on the local IDRS TIF with data from CFOL. It includes the creation of a National Account lndex (NAI) to keep track of the SC location of IDRS accounts. Universal Access Command Codes The following command codes have Universal Access capability: ACTON, AISDL, AMDIS, ATINQ, CAFAD, CAFUP, CAFRM, CFINQ, CHKCL. DMSDL, DMSUL, ElNAD, ENMOD, ERINV, ERSDL, ESTABS, FFINQ, FTDPN, FTPIN, IADIS, IADFL, IAPND, IAGRE, IAORG, IAREV, ICOMP, ITDLN, INTST, LETER, LPAGE, MESSG, PICRD, PIEST, PIFTD, PIFTF, PIVAR, PLINF, PLINQ, PTINQ, REINF, REMFE, RFINQ, RPADD, RPINQ, RPFRM, SCFTR, SSNAD, STAUP, SUMDL, SUMRY, TDINQ, TXMOD,UNLCE, UPCAS, UPDIS, UPTIN, URINQ, USIGNR, USIGNT, VPARS, VPMSG, VRIAG, VRIAO, VRIAR, VRSTA, VRINT, AND XSINQ.
National Account lndex (NAI) The NAI is an index of tax module and entity information that can be found on the IDRS nationwide.
When the inquiry command code (mentioned above) fails to find the requested information on the local TIF it will then "default" to access the NAI. If the requested information cannot be found on the NAI, the CFOL files will be accessed to find the requested information. If a tax.module or entity module exists on the NAI, the requesting input screen will be displayed as the new input display screen with the addition of the remote Campus abbreviations and location codes on lines 22 and 23. If a tax module or entity is not on the NAI but can be found on CFOL and is online, then a MFREQ input screen will be displayed. MFREQ will immediately bring the entityltax module on line to the originating Campus. If a tax module or entity information is on the masterfile, but is not on line for BMF, then a BMFOLM screen with the message NO DATA FOUND AT LOCAL SITE - NAI - INPUT REQUEST FOR CFOL DATA on line 23 will be displayed to request that the data be placed on line the next day. The following collection update command codes can also be used at remote sites: LEWD, L E W E , LEVYR, LEVYS, TDIAD, TSIGN, TELEA, TELEC, TELED and TELER.
NAlllDRS Timing
Lag time will exist between the time that MF, CFOL and NAI are updated to the time that the TIF is updated. There is also a lag between the time TIF retention drops an account locally and the time NAI is updated with this information. This lag time could give the appearance that something exists on a SC TIF when in reality it doesn't. In these cases the remote access command code would give back a "NO DATA FOUND" message. When data does not exist on the local TIF but exists on CFOL CC MFREQ may be used to download the account information from CFOL to TIF. When data exits on TIF but is not as current as CFOL a refresh update or reconciliation of the account may be performed using a new command code called RECON. Account currency will be determined by comparing the Last MF Extract Cycle of the TIF account to that of the CFOL. If they are equal no update will take place but an appropriate message will be returned. If CFOL is more current, then the TIF account will be refreshed with the more current CFOL data. Entity only or single module Download requests be input.
Every time that an account is downloaded or reconciled using CC MFREQ or RECON a TC902 will be generated to MF. This TC902 will let MF know that the account is now resident on IDRS and where. It will also cause MF to reanalyze the module and send a current update back to IDRS. A mini-weekend analysis will also be performed for each account downloaded or updated through CC MFREQ or RECON.
-~-
10 days to 10 seconds This whole process should accomplish in ten seconds what current MFREQ TC902 processing does in ten days. Profile Restrictions The remote access command codes would be used prior to making taxpayer contact or after the taxpayer has initiated contact to determine the current overall status of the account. Once account research is completed the MFREQIRECON command codes would be used to establish or update a local account prior to making or inputting an account adjustment. MFREQIRECON should not be used to download data for the sole purpose of researching. Remote access or CFOL command codes should be used for this purpose. Note: Download capability from CFOL will not be available during Dead Cycles (cycles 1 through 4).lnitially only IMF and BMF will be available for CFOL download. EPMF and IRAF will be available at a later date. NMF accounts will not have update capability because they have no associated Master File or CFOL.
Direct Remote Access IDRS users will have the option of directly routing a command code request to a remote Campus by manually inputting the CC information followed by the routing symbol (@) and the two digit Campus location code and transmitting. This will provide file research functionality with files that are physically located in remote centers. No adjustment, credit transfer or transaction type input command code will be allowed as this functionality is currently available locally. This service will effectively consolidate Security Processing at the local level and provide a National Password for IDRS users. Users will have to determine beforehand which SC location they want to route to. How this determination is made will be dependent on each individual case and what data is needed.
Exhibits
(1) ACTRA
Reference IRM Handbook 2.3 Chapter 33 The Command code ACTRA is the IDRS screen display of MFTRAD. The elements are the same as those on MFTRA hardcopy display but not necessarily in the same positions. Variable information is shown and may not appear unless applicable. MFTRD request input on the previous work day (prior to cut off) use ACTRA for one day file. If account had been requested 2 or more days previous use ACTRAM for multi-day file. ACTRA-NUMIDENT Transcript with Social Security Administration (SSA) data. AMDlS AMDlS Summary Display (TIN only)

.-
Sample: AMDlS 123-45-6789 AIMS 30 30 30 198612 90 198712 51 32 32 32123456 2721 32123456 2721 APPL APPL APPL 02 10 10 0 0 0 MFT TX-PRD ST-CD DO SER-NUM ORG-CD NClCD SOURCE PlCF ASED 04/15/ 1990 041151 1991 12/31/ l992X *PDT* JULIAN DT>0146 CRTN-DT 19870721 19880608 19890729
NM-LNYR71989
PRIMARY-NAME7JOHN APPLETREE CONTINUATION-OF-PRIMARY-NAME> STREET>143 MAPLE AVENUE CITY>OAKVILLE STATE>NJ ZIP>123405678
Description: See IRM 48.13.1, Glossary, for definitions. A "424" will be displayed in the NClCD column for skeletal records. The subsequent lines will list all records that are on AlMS under the selected TIN. If only one record is on AlMS the display will default to the specific record.

- -.
4MDISA Display (TIN and Tax Period) The following is a sample AMDISA. Therefore all possible information is not shown. 4MDISA123-45-6789 MFT>30 TX-PRD>I 98212 PRIMARYNAME>XXXXXXXXXXXXX *PLN-NUM> NM-CTRL>APPL *PDT'
JULIAN-DT>XXXX
4SED>XX/XX/XXXX *DATE-OF-DEATH>XXIXX/XXXX OPNG-CRTNhTRANSFR-DT.XWXX/ XXXX SOURCE-CD>XX XXXXXXXXXXXXXXXXXXXXXX 'CLAIM-AMT>XXX,XXX,XXXX 'DIF-REASON-CODE>X ACTY-CD>XXX *JT-INVSTGTN *DIF-CAT-SCORE>XXXXX*EXAM-START-CYC<XXXXXX CLAIM-DATE>XX/XX/XXXX *DIF-FORMULA-CODE>XX *SUSP-CD>X TC300-IND> X *AIMS-FRZ-CD>X X
*MF-TC>XXX XXX XXX XXX PARTIAL-AGRMT-IND>X *TRANSFERRED FROM>XX
'SPOUSE-IRA-CD>X *RETNT-REG-IND *TC 424 RECORD *SPOUSES-SSNXXXXXXXXX STATUTE-XTRCTN-IND>X DO/SC>XX *POD>XX CURRENT STATUS CDIDT 90 CLOSED XXXXXXXX
*APPL-CD>XXX PR-STATUS-CD-DT *PRIOR-APPL-CD>XX X 12/31/1989 53 CLOSED BUT UNASSESSED XXXXXX 12/31/89
1004+m50RG-CD 1000>PR-ORG-CD *RPT-EX-CYC/CD>XXXX/X *UPDT-CD>X *PR-UPDTCD>X PROJ-CD>XXX *PUSH-CD>XXX *RETURN REQUISITION INDR PICF-CD>X *CLS-CO-CD>XX *DELQ-RET-IND>X *AGING-RSN-CD>XX *XREF NC/CD>XXXX *XREF-DLN>XXXXXXXXXX RET-PSTNG-YR>XXXX *AIMS-SER-NUM>XXXXXXXX *COMBAT ZONE PARTICIPANT 'DISP-CP/DT>XX/XX/XXXX RET RECVD DT>XX/XX/XXXX *CAF-IND>X 'XREF TIN>XXXXXXXXXXXX NM-LN-YR>XXXX *FRGN-RET-IND>X *INSP-RETURN:ACCEPTED
PRIMARY-NM-LN>XXXXXXXXXXXXXXXX CONTlNUATlON-OF-PRIMARY-NAME>XXXXXXXXXX
*ACT-IND>X STREET>XXXXXXXX
These fields will only be displayed if present on the data base.
(3)
CFINQ
Reference IRM Handbook 2.3 Chapter 31 This command code is used to research the CAF in any of several ways.
(a)
When CC C F M Q is input with a Taxpayer TIN and File Source only, a list of tax periods present for the taxpayer will be displayed. When command code CFINQ is input with the Taxpayer TIN and File Source and module information (MFT, Tax Period and Plan Number for EPMF accounts). All information for that module will be displayed if it is present on the CAFT. When CC CFINQ is input with a Representative Number and File Source only. all information present on the CAFR for that representative (name and address) will be displayed. When CC CFINQ is input with both Taxpayer and Representative TINS and File Source and a specific module (MFT. Tax Period and Plan Number for EPMF accounts) the specific authoriza-
(b)
(c)
(dl

WL-
tion w i l l be displayed i f the represenlative has some wthori~ation that particular module. for The values ofauthorization level arc: A = Attorney B = Certified Public Accountant C = Enrolled Agent D = Officer E = Full Time employee F = Family Member G = Enrolled Actuary H = Unenrolled Return Preparer (e) CAF research command codes are available for use by employees at any campus. CAF update command codes are for use by CAF Unit employees (Memphis, Ogden, and Philadelphia) only. 'Local' and 'remote' no longer apply to CAF.
(4)
COMPA
Reference IRM Handbook 2.3 Chapter 29 This command code is used to compute interest or estimated tax penalty on a specific amount for a specific period of time. Up to 21 lines of computation requests may be entered at one time. A page total is computed for each screen of data input. It is important that the interest periods not overlap. Interest will be compounded daily computed on the unpaid portion of: tax, accrued and assessed interest, and assessed penalty.COMPA computes interest before 1-1-1999. After 1-1-1999 will compute Credit and debit interest (since the interest rate will be the same). COMPA with definer "C" -used to compute credit interest - Credit interest will be computed on MFT 02 only. -used to compute debit interest (before 1-1-1999).From 1-1-1999 on COMPA with definer "DM will compute credit and debit interest. COMPA with definer "E" -Used to secure a formatted screen display of Corporation (MFT 02) or Individual (MFT 30) Estimated Tax from dates and to dates for a specified period ending. MFT and Period Ending must be entered on line 1 with COMPAE. COMPA with definer "F" -Used this command code to compute Failure to Pay Penalty. Up to 21 lines of data may be entered. A 1% start date may be entered on line one (MMDDYYYY) If using start date only, 10 lines of data may be entered. COMPA with definer "G" -Used to compute credit interest for GATT Corporations. COMPA with definer "P"-To be used with dates after 12/31/1984, has the same capabilities as COMPA except that the interest rate is 120 percent of the regular rates. To reflect the proper computation of IRC 6621(d)-Tax Motivated Transactions. COMPA with definer "R" -Used whenever several independent debit interest calculations are desired on the same page of input. Overlay dates may be used. COMPA WITH DEFINER "S" -To be used for manual computation of estimated tax penalty. Same capability as COMPA except that interest will not be compounded. COMPA with definer "4"-To be used with certain estate tax modules, has the same capabilities as COMPA except that the interest rate is always 4%. COMPA with definer "M" -To be used for multiple independent credit interest calculations on the same input page. It is possible to input eleven computations on one screen, provided that each input line is associated with a separate tax module.
(5)
DAILY
Any line marked with # is fbr official use only

-A -
Reference IRM Handbook 2.3 Chapter 30 This CC is used to request a display of information from the current DAILY Transaction Register (DTR) for the area office of the terminal on which CC DAILY is input.
(6) DOALL
Reference IRM Handbook 2.3 Chapter 34 This Command Code incorporates the most frequently used features from Command Codes ACTON. LETER, STAUP, TSIGN, ESTAB, MFTRA, and TELEA.
(7) ECREQ
Reference IRM Handbook 2.3 Chapter 27 Used to research employment records of states involved in the national tape to tape exchange program. This CC will generate a request for current employment information from states within each Campuses jurisdiction. Prior to use of CC ECREQ requester must check CC LEVYS to avoid duplication of efforts.
(1) Command Code Definer
(a)
(b)
P-Will
produce a hard copy listing. 5, M or blank will be updated to the TIF generate up to 5 separate taxpayer requests for the status selected
5 or P-Will
(c)
b1-Used to request information on 20 separate TP's; this CC will send search requests to all states in that Campus jurisdiction. Blank-ECREQS is assumed
(d)
le)
Information received will be placed on the TIF for access through CC LEVYS
assure proper routing of information returned from the
( 2 ) Receiver Employee Number-to state

%.
--
(3)
Functional Area-used
(a)
for routing
"0" =Collection (default value)
(b)
"I" =Criminal Investigation
(d)
(e)
"3" =Taxpayer Service

"4-9" =Reserved
(4) Primary TIN (5)

(6)
name control secondary TIN X if a search request should be sent to all states.
(7) All States indicator-input
(8)
Individual State indicator- input X for specific states a search request should be sent to Used when "ALL STATES" indicator was not checked. ElCMP
(8)
Reference IRM Handbook 2.3 Chapter 49 Command Code ElCMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and 3 prior tax years. CC ElCMP with definer R will provide a format for inputting the tax year earned income and adjusted gross income. CC ElCMP with a blank definer will provide the Earned Income Credit for the specified year and input amount. The young Child indicator and year is also given.
(9) ElNAD
Reference IRM Handbook 2.3 Chapter 14 This CC is used when a taxpayer's employer identification number is unknown.
1
ElNAD Description
2
GREEN,
3
J.,
361,
5 735 S
Command Code Command Code Definer B=BMF E=EPMF X=HARDCOPY Note: If definer "Xuis used and the receiver is other than the terminal operator, input the Receiver Employee Number beginning in position one of line two. Remarks may also be input but must be preceded by a comma after the Receiver Employee Number. N=NMF

4
Description First ten characters of taxpayer's name Taxpayer's first initiallfirst name/+M2(plus) or - (minus) If a "+"is entered in the first initial field, the search and display will be for companies or corporations. Zip Code: Enter at least 3 digits but enter all 5 digits if known First six characters of taxpayer's address
(10) ELFRQ Reference IRM Handbook 2.3 Used to request Form 8453 or an electronically filed return. Also used to request research for an electronically filed return DLN, and a Form 8453 DLN and/or DCN (Declaration Control Number). Action Code1 - Request Electronic Return only. 2 - Request Form 8453 only 3 - Request Electronic Return and Form 8453 4 - Request Form 8453 research (ELF 6344)-a printout showing the Form 8453 DLN, return DLN, SSN and DCN. If no electronic return was filed for a particular SSN, the report will show zeroes under the return DCN, return DLN and 8453 DLN columns. (11) ENMOD Reference IMF Handbook 2.3 Chapter 15 Output Screen Display
IMF Screen.
This CC will provide name, address, and other entity information from an input of the Taxpayer Identification Number.
=---.
- - -- - .
--
Any line marked with # is for official use only .-.
b:
ENMOD 123-45-6789 BOD-CD> CLIENT-CD> NAME-CTRL> 9 &I0 11 12 13 SPOUSE-SSN CAF= 14 EVERSED VALIDITY ON TIF 17 OMBAT-ZONE= 21 YM= 24 IAIL-FR= 27 EUGENE BLUE 30 SECOND NAME 31 25 RED WAY 33 COLOR NY 36 PRIOR-YEAR-NM= 39 XREF-SSN 40 CIVIL-PENLTY-NM= 41 IRA-FLG-HIST-CD= 46 'R-OF-LATEST-RET= 51 ILE-LOCATION-CD= 55&56 MTH-ERR=
61
PL-PT-PN-CH-AH-NH 15 18
SCSSN-CD 16 19 23 20
INVLD-SSN-REL-CD= LST-MF-EXTRCT-CYC-ENT=
COMBAT-ZONE-ENTRY-DT= COMBAT-ZONE-EXIT-DT MODIUN 22 CRIM-INVST-FREEZE= #
HOME-TELE-NUM= 25 OTHER-TELE-NUM= 28
NM-LINE-YEAR=
32 ADDR-CHG-CYC= 35 10000 37 NM-LINE-YEAR= 34
42 CNC 47
43 AICS-CD PRIMARY-LOG 48 OIC 52 49 TDA-TDI-LOC=

53
AICS-ACCT= 50 IRS-EMP-CD 54 FED-EMP 60 TDA-YIELD-SCOR=
FILING-COND-CD= CYCLE-POSTED= 57
COLL-ASSGMT= 58 FMS-CD= 64 68 59 RWMS 65
EST-TX-DISCREPANCY 62 JUST-CD 67 63
!IN-SE-TX-EXEMPT-CD 66 ,IMS-CD= 71 72
FlDO TDI-= TIP-REPTR-IND= 73
TDI-YIELD-SCOR 69 74 70 TC130-SC= BKRPTILIT-LOC=
TAX-SHELTER-IND=
JMS-DO= RETENTION-AGRMT-DT= LEVYS SRCE PRESENT INSTAL DATA PRESENT= 75 76 77 :IC-RECERT-IND= DISASTER-CD= MILIT-COMBAT-TYPE-CD=
ENMOD DEFINER (blank or "A") TIN and FILE source-TIN Blank = valid is nnn-nn-nnnn. File source is as follows:
*= invalid
N = NMF P = EPMF or valid IRAF X = invalid IRAF BOD-CD CLIENT-CD NAME CONTROL OR CHECK DIGITS. REVERSE VALIDITY INDICATOR-blank also present the opposite validity. or *. If asterisk is present, it indicates account
POTENTIALLY DANGEROUS TAXPAYER INDICATOR. Will have value "*PDT*" if indicator on entity is significant or Killed in Terrorist Action will have value "KITA" if indicator or entity is significant. "HSTG" will be displayed if a tax account is identified as belonging to individuals taken hostage in some form of terrorist action. CROSS REFERENCE SPOUSE'S SSN AND VALIDITY
* =Invalid
blank =valid CAF INDICATOR-if present value is "C", indicating an authorized representative for at least one tax period. For further information input Command Code CFINQ. Will be displayed if present. PL=Prior Name Lines: PT=Posted transactions; PN=Pending transactions; CH=Control History Lines; AH= Action History Lines; NH=Notice History Lines. SCRAMBLED SSN INDICATORblank-No 2-SSN 4-Mixed scrambled SSN SSN Indicator (two taxpayers using the SSN) a Scrambled SSN. Released lnvalid SSN Freeze. has been verified-not I-Scrambled
entity cases and suppress CP 54 notice
9-SSN has been verified and released this cycle. Releases Invalid SS Refund Code freeze.
REVERSE-VALIDITY-ON-TIF-Displayed if opposite SSN validity account present on TIF
INVALID SSN REFUND CODE-
Blank-Invalid
SSN Freeze in effect
I-Invalid SSN Freeze has been released by TC 290 or 300 or Scrambled SSN Indicatorof "2". This release is effective during the current calendar year only. 2-Invalid SSN freeze has been released by TC 150 Document Code 72 or 73 posting to this Temporary SSN. This release is effective during the current calendar year only. 4--Account on the invalid segment and the invalid SSN Freeze has been released by a transaction (other than TC 100,90X,92X or 99X) which has posted to the account and the transaction name control matches the name control for this account on a file of update records received from SSA, which have not yet updated the DM-1 file. The DM-1 file is updated on a quarterly basis. 5-combination of 1 and 4 above 6-Combination of 2 and 4 above.
8-Account
on invalid segment and TC 510 posted to account of 1 and 8 above of 2 and 8 above of 4 and 8 above of I , 4 and 8 above of 2, 4 and 8 2, of I, 4 and 8 above
9-Combination A-Combination C-Combination D-Combination E-Combination F-Combination
LAST MASTER FlLE EXTRACT CYCLE ENTITY MILITARY-OPERATION-INDICATOR COM BAT-ZONE-ENTRY-DATE COMBAT-ZONE-EXIT-DATE MOPIUN - Participant in Military Operation or United Nations Peacekeeping Force Indicator FISCAL YEAR MONTH-Taken from the most current First Name Line on the Master File entity. PRIMARY TELEPHONE NUMBER AND EXTENSION CRIMINAL INVESTIGATION FREEZEBLANK-no criminal investigation freeze Z-indicates a posted or pending unreversed TC 914, TC 916 and TC 918 in a tax module. Input CC SUMRY and CC TXMOD for further information. Indicates account is under investigation by the Criminal lnvestigation Division. Y-indicates *-Both a Refund Scheme Freeze (TC 918). a regular Criminal lnvestigation and Refund Scheme Freeze
I#
MAIL FlLE REQUIREMENT SECONDARY TELEPHONE NUMBER AND EXTENSION PAYER MASTER FlLE INDICATOR-Blank FIRST NAME LlNE NAME LlNE YEAR FILING STATUS CODE-Indicates the taxpayer's filing status. Values are 0-9. SECOND NAME LlNE may be continued name line or foreign address line or in care of name line. STREET ADDRESS (rarely, may not be present) ADDRESS CHANGE CYCLE CITYISTATEIZIP PRIOR YEAR NAME LlNE YEAR OF NAME LlNE FILING STATUS CODE CROSS REFERENCE SSN AND VALIDITY DIGIT CIVIL PENALTY NAME LlNE IRA FILING HISTORY CODES-Indicator TC 530 indicator currently not collectible AlCS Code blank=no AlCS activity l=AICS activity on entity section appears if IRA is present and "1".
2=AICS activity on one or more tax modules PRIMARY LOCATION CODE. Format is District and Area Offices AUTO COLLECT CODE ACS CODE blank-No l-A 2-A 3-A tax module in account present on ACS tax module in account is in TDA status and on ACS tax module in account is in TDI status and on ACS tax module in account is in TDA status and is in TDI status and on ACS. of the most recent return
LAST RETURN FILED-Year FILING CONDITION CODE E-EVEN B-BALANCE C-CREDIT R-REFUND 48 49 50 51 52 53 54 57 DUE ELECT
OFFER IN COMPROMISE LITERAL TDA/TDI LOCATION CODE IRS-EMPLEE-CD-n or blank FILE LOCATION CODE-The Area Office in whi ch the latest return was filed. CYCLE LATEST RETURN POSTED-YYYYCC TDA/TDI CASE ASSIGNMENT EMPLOYEE FED-EMPL - F or Blank ES TAX DISCREPANCY CODE No discrepancy and 0 or 1 match error code. Discrepancy and 0 or 1 match error code. FPLP Indicator FMS-CD > 0 or no digit - Currently not in FPLP FMS-CD > 1 - Currently in FPLP if at least one tax module in the FPLP RESOURCES & WORKLOAD MANAGEMENT SYSTEM (RWMS) TDA YIELD SCORE-Displayed if significant values MINISTER SE TAX EXEMPT CODE values: 1 - Approved Form 4361 2 - Disapproved Form 4361 4 - Approved Form 4029 8 - Disapproved Form 4029 JUSTIFICATION-CD-if TDl CODE TDI YIELD SCORE AIMS CODE blank=no examination of a taxpayer's module is on this account; present FILING AREA OFFICE CODE
558.56 MATH ERROR CODES. Right most value when "*" indicates Multiple Errors
I =Examination data is present on one or more modules;

3=Examination data is present on this large case-related temporary TIN for 1 or more tax modules; %Examination data is present on one or more tax modules for this temporary TIN which is not large case-related. TAX SHELTER INDICATOR
Non-blank indicates that taxpayer participates in a tax shelter. TAXPAYER REPEATER INDICATOR blank-Taxpayer is not a repeater which currently
I =Taxpayer is a repeater
TC 130 INDICATOR-Transaction Code 130 Freeze indicator-Campus controls the TC 130 Freeze. Blank-No NN-TC AA-State TC 130 present (See Section 5-DMF)
130 present
Code
BANKRUPTCYILITIGATION LOCATION CODE AlMS AREA OFFICE AlMS RETENTION AGREEMENT DATE (YYYYMMDD) (Items 61 and 62 and their literals will not be displayed if not present. LEVY SOURCE PRESENT.
I =Levy source available. Input command code LEVYS to see levy source.
INSTALLMENT DATA PRESENT-Input ment. EIC RECERTIFICATION INDICATOR DISASTER CODE MILITARY COMBAT TYPE CODE - 01 (DESERT STORM), 02(BOSNIA) command code IADlS to see Installment Agree-
Note: CC ENMOD when used with Definer "A" will be processed as CC AMDISA if no data is present under ENMOD.
ENMOD (BMF)
Reference IRM Handbook 2.3
ENMOD 11-1112222 6 LARGE-CORP-CD

9
BOD-CD 6 CAF= MF-CD=
CLIENT-CD 8
NM-CTRL
PL-PT-PN-CH-AH-NH 10
6
LAST-MF-EXTRCT-CYC-ENT= 14 EXT= EXT= CRIM-INVST-FREEZE= 17 PMF-IND= 19 NMLINE-YR 18
11 FYM= 15
12 PFYM=
13 HOME-TELE-NUM= 16 OTHER-TELE-NUM=
TC70XRCO9X
PRIMARY-NAME=JONE COMPANY EXT= 20 CONT-OF-PRIM-NUM 21

STREET-OF-FOREIGN-CTY-ZIP
22 ADDR-CHG-CYC
23
CTYISTAIZIP-OR-FORGN-CTRY
24
25
26
27
28 31
29 PRIMARY-LOC= 32 33
30 ACS-ACCT= FIDO-CD= 36 COLL-ASGMT 38
RAFIFTD-CD= F637 CEP CNC AICS-CD
OIC TDAfTDI-LOC= 34 FTD-ALERT-SUPPRESSED 35 FTD-FIDUC-LRA-CD> 37 RWMS 39 EMPLMNT-CD>= 43 AIMS-CD= 48 FTD-SUPP= 53

49 44
TDA-YIELD-SCOR> 42 TDI-Y IELD-SCOR> 46 TC130-SC= 47 BKRPTILIT-LOC=
40 NAICS-CD 45 FMS-CD= 50 54 51 55
41 TDI>
TIP-REPTR-IND=
52 56 MILIT-COMBAT-TYPE-CD 57 WP
ERAS-CD= INP-CYC
NTC-CD RET-GRP XREF-TINIITIN
EIC-RECERT-IND DISASTER-CD
55 BOD
61 INSTAL DATA PRESEN'
60 LEVY SRCE PRESENT

~.
- -
Description TIN AND FlLE SOURCE-TIN blank, W or V. BOD CODE CLIENT-CODE NAME CONTROL or CHECK DIGITS POTENTIALLY DANGEROUS TAXPAYER INDICATOR LARGE COMPLEX CORPORATION CODE CAF INDICATOR LITERALS PL-PT-PN-CH-AH-NH MF CODE (B,P,N,O (ERAS only)) LAST MASTER FlLE EXTRACT CYCLE ENTITY FISCAL YEAR MONTH PRIOR FISCAL YEAR MONTH PRIMARY TELEPHONE NUMBER CRIMINAL INVESTIGATION FREEZE
#
is either nn-nnnnnnn or nnn-nn-nnnn. File source is
TC07Xl09X INDICATOR When significant, indicates that taxpayer has made an election. The taxpayer has been granted Church Exemption from Social Security Status or Small Business Election Status. The TC07X and TC 09X transactions have the effective date of the election. SECONDARY TELEPHONE NUMBER PMF INDICATOR FIRST NAME LlNE NAME LlNE YEARITAX PERIOD CONTINUATION OF PRIMARY NAME LINE-may LAST ADDRESS CHANGE CYCLE MAILING ClTY STATE ZIP OR FOREIGN COUNTRY LlNE RAF FILING INDICATORIFTD - Values: 0 - Taxpayer does not file magnetic tape returns 1 - Taxpayer has an authorization on file to file Form 941 only 2 - Taxpayer has an authorization on file to file Form 940 only 3 - Taxpayer has an authorization on file to file Form 941 and 940 4 - Taxpayer has an authorization on file to file Form 945 only 5 - Taxpayer has an authorization on file to file Form 941 and 945 6 - Taxpayer has an authorization on file to file Form 940 and 945 7 - Taxpayer has an authorization on file to file Form 940, Form 941, and Form 945 FORM 637 INDICATOR COORDINATED EXAMINATION PROGRAM CODE CURRENTLY NOT COLLECTIBLE AICS-CODE PRIMARY LOCATION CODE. Format is District and Area Offices AUTO COLLECT CODE OFFER IN COMPROMISE LITERAL T D M D I LOCATION CODE. Format is District and Area Offices FILING AREA OFFICE CODE not be present MAILING STREET ADDRESS OR FOREIGN ClTY ZIP LlNE

. -,
item 34 35
Description FTD ALERT-FTD Alert is suppressed by input TC 136 FTD FlDUC LAST RETURN AMOUNT DUE If significant, indicates that taxpayer is subject to ongoing FTD FlDUC monitoring. Also indicates amount of latest form 941 total tax liability, values are: 1 = exceeds 25,000 2 = 5,000 to 24,999 3 = under 5,000 TDAfTDl CASE ASSIGNMENT EMPLOYEE RESOURCES & WORKLOAD MANAGEMENT SYSTEM (RWMS) Blank = No TDA or TDI account is in the queue
1 = TDA account is in the queue

2 = TDI account is in the queue 3 = Both TDA and TDI account is in the queue "Queue" means not yet assigned to be worked, as account has not met or exceeded a yield cutoff score for that Area Office. TDA YIELD SCORE EMPLOYMENT CODE-Identifies employers: blank=Normal F=Federal Employer S=Foreign Subsidiary W=Non-profit organization not subject to FUTA N=Non-profit G=State or Local Government required to file 941 E M=Maritime T=State or Local Government which elects SSA Section 218 C=Church NAlCS CODE TDI CODE. employers who are other than normal business
0 = No TDI activity
1 = Open TDI
2 = Closed TDI
4 = First TDI
5 = Second TDI
6 = Third TDI
7 = Fourth TDI 8 = Closed TDI 9 = TIN Change - Suspense T = Transferred out Service
X = TDI Issuance Action Pending

Y = Merge (Resequence) Account TDI YIELD SCORE AIMS CODE REPEATER INDICATOR
Item
Description FPLP Indicator FMS-CD > 0 or no digit - Currently not in FPLP FMS-CD > 1 - Currently in FPLP if at least one tax module in the FPLP TC 130 INDICATOR (See Section 5-DMF) BANKRUPTCYILITIGATION LOCATION CODE FTD SUPPRESS INDICATOR ERAS-DELETE-CD INPUT CYCLE NTC CODE RETURN GROUP EIC IND DISASTER CODE XREF TlNllTlN MILITARY COMBAT TYPE CODE WP BOD TEFRA PARTNERSHIP LEVY SOURCE INDICATOR-Value able. lnput CC LEVYS of 1 means that at least one levy source is availCATEGORY
INSTALLMENT AGREEMENT INDICATOR-Value of 1 means that there is an installment agreement. lnput CC IADIS FILING REQUIREMENTS-If filing requirements are set, they will appear in this format: Form Number of the Filing requirement (e.g.bb 941-) followed by the Filing Requirement value. It is possible to have more than one line of Filing Requirements displayed. If there are no significant filing requirements, the Literal "FR" will appear. (See Section 8 for filing requirements)
(12) ERlNV
Reference IRM Handbook 2.3 Used to research a DLN or TIN on the ERS system. Output Screen Display
ERlNV ERS CONTROL FILE
DATE 1997-08-20 TIME 16:19 11

4
10
1 2 3 BCH BLK DLN NUM CONT
TIN
5 6 TAX STAT PRD
7 8 9 REMAIN TOT CTRL DAYS DAYS DAY SUSP ERS
The ERS Control File display contains the following: Batch number Alpha Block Control Number Document DLN of each record Primary TIN Tax Period ERS Status Code (end-of-year purge items will show a "P" in front on the code) Number of work days remaining in the suspense period Total number of calendar days that the record has been on the real-time ERS file. Control Day that the document was processed through GMF-07 (usually corresponds to the date that the document was entered through DIS) Date of the display Time of the display
(13) FFlNQ Reference IRM Handbook 2.3 Chapter 13 CC FFlNQ accesses the Refund Information File and provides information on the receipt and status of other than full paid IMF returns. The status code will help identify where in GMF processing the return resides. Status codes and their values are:
I =Raw 2=BOB1d 3=Corrected BOB 4=ERS 5=Corrected ERS

(14) FTDPN Reference IRM Handbook 2.3 Chapter 28 Command Code FTDPN is used to compute FTD penalty when the account is on IDRS. The penalty can be computed on the total tax for the quarter, averaged over the three months of the quarter, or on the actual liability per eighth-monthly period. The command code FTDPN can be used only on 941,943's and 945's accounts. For tax periods 199303 and subsequent, FTDPN will have an option that allows user to request an FTD letter.
(15) FTPIN
Reference IRM Handbook 2.3 Chapter 39 Displays explanations of the computation of Failure to Pay Penalty and/or debit interest.
(16) IADFL 1 IADFL 48.5
- reference IRM 2.3 Chapter 30

2 123-45-6789 3 BLUE
TDI MOD 6 7 SUPPRESS DEFAULT NOTICE IND CC IADFL TIN and FILE SOURCE NAME CONTROL DEFAULT CATEGORY - MUST be one of the following: a. CR DFL - Defaulted Cross Reference b. PMT INS - Payment Insufficient c. AGR OLD - Financial Statement Old d. RET DEL - First return delinquency CP15 issued e. TDI MOD - TDI module in account f. FEE INS -the appropriate User Fee has not been paid g. NEW MOD - module in account is in status 21/19 h. ESP INS - Estimated tax payments for the current year are insufficient. t t SUPPRESS DEFAULT INDICATOR - Must be blank. 0 or 1 on i n ~ uand will o u t ~ uas 1 or 0 (blank will generate a zero) SUPPRESS DEFAULT LITERAL (17) IADlS Reference IRM2.4 Input Screen
I IADlS
(18) ICOMP
123-45-6789
BLUE
Reference IRM 2.3 Chapter 29 Use this command code to compute payment information for installment agreement for an entire account or for up to 15 requested modules of an account. ICOMPF returns a format to be used for inputting an ICOMP Request.

,"
(19) INTST
Reference IRM 2.3 Chapter 29 1 2 NTST XXX-XX-XXXX

5 6 7 4 30 199112 10301990 EAGL
3 BOD>NN NNN
140.32 ASSESSED FTP 141.28 ASSESSED INT 362.98 TAX & PENALTY 379.25 ASSESSED TOTAL 6.25 ACCRUED FTP 12.25 ACCRUED INT 18.50 TOTAL ACCRUELS 146.57 TOTAL FTP 153.53 TOTAL INT 387.78 BALANCE DUE 8 INTEREST COMPUTATION IMCOMPLETE
CC INTST TIN and File Source BOD CODE BOD CLIENT

MFT
Tax Period To Date Name Control Interest Computation Incomplete Messages Terminal Output Display-This CC computes the correct outstanding balance including interest and failure to pay accruals to the date specified in the input of the command code when a module is present on IDRS. CC INTST with Definer "N" computes the total accruals to the "To Date" plus 30 days, 45 days, and 60 days. CC INTST with Definer "A"will compute accruals to the "TO DATE" plus any number of days between 01 and 29. The default number of days are 10, 15 and 21.

-.-A-
Reference IRM 2.24.1, ADP Systems Code This command code is used to access the ITIN database. When matches are found, corresponding DLNs are displayed. When only one match is command code defaults to CC USIGNR. USIGNR displays the status of a Form W-7 application. All invalid data fields will be displayed by an asterisk (*) and must be corrected prior to updating the status of the application. PSC will update all invalid fields. The application, when placed in assigned status, will be assigned the next available number.
(21) LEVYS
Reference IRM 2.4 Used to research levy source information on the TIF. LEVYS also establishes the screen format for other LEVY command codes.
LEVYS Output Display (IMF)
LEVYS 999-99-9999 BlRC BOD-CD 6 7 8 #I P I 9 10 123-45-6789 HOWARD BlRC 11 JANE BlRC 12 13 123 SECOND STREET 15 16 ANYTOWN, CO 802010000
BOD-CLIENT-CD
CC LEVYS TIN and FILE SOURCE NAME CONTROL BOD-CD WI = Wage and Investment Income Operating Division TE = Tax Exempt Operating Division LM = Large & Mid-Size Corporate Operating Division SB = Small Business & Self-Employed Operating Division BOD-CLIENT-CODE LEVY SOURCE NUMBER WAGE EARNER CODE IMF P=PRIMARY S=SECONDARY LEVY FORM CODE W=WAGES
O=OTHER I=INTEREST SECONDARY TIN FIRST NAME LlNE SECOND NAME LlNE STREET ADDRESS LlNE CITY, STATE ZIP LlNE N1+M2LEVY Literal a. RT-Real-time
b. R-Information
levy source Returns Master File Commission Processing System
c. EC-Employment e. RP-Remittance f. DM-Defense

g. FE-Defense
d. FT-Federal Tax Deposit Manpower Data Center Manpower Data Center Federal Employees Manpower Data Center Federal Employees Retired Contractor
h. FR-Defense i. FC-Federal
j. PS-US
Postal Service Employees
N2 & POSTING CYCLE CITY, STATE
(22) LVREQ Reference Handbook 2.3 Chapter 50 1 2 9 LVR EQP NNN-NN-NNNN 8 3 4 5 6 7 33-3333333 NAME X FTD X RPS 10 N
Used to input requests for levy information from the FTD andlor RPS II Master Files. LVREQ will display the following input format screen. CC LVREQ Definer P=Hardcopy blank=Update to TIF Edited TIN and FlLE SOURCE NAME CONTROL FTD INDICATOR (X or blank) literal FTD RPS INDICATOR (X or blank) RPS literal Receiver Employee Number Functional Area Code O=Collection
I =Criminal Investigation
2=Examination 3=Taxpayer Service
(23) MFREQ RECON Reference IRM Handbook 2.3 Chapter 10 Input Display
MFREQ 123-45-6789 4 5 6 30 199612 BABA
This command code is used to request an entity module or a tax module and its related entity data from IMF, BMF, IRA, or EPMF when case control is not required. MFREQ or RECON
- Definer D or C must be present for MFREQ, blank for RECON
TIN and FlLE SOURCE MFT CODE TAX PERIOD (YYYYMM)

A . A
NAME CONTROL PLAN NUMBER (EPMF ONLY)
(24) MFTRA
Reference IRM Handbook 2.3 Chapter 32 1 MFTRAD 2 3 4 5 XX-XX-XXXXS,30,199412
The Transcript Research System (TRS) portion of the Microfilm Replacement System (MRS) allows for hard copy transcripts or real-time displays of transcript data through command code MFTRA or MFTRD (Reviewed through CC ACTRA) Input Format Item 1 Description CC MFTRA or MFTRD A=Hard Copy Request D=Display (ACTRA) TIN and FILE SOURCE (When TIN and File Source are entered on line 1, item 3 begins in position 1 of line 2.)
* Invalid IMF SSN
P Valid SSN IRAF R To repeat previous TIN and File Source if multiple entries X Invalid SSN IRAF V Valid SSN BMF (706, 709) W Invalid SSN BMF (706,709) Spouse SSNIlndicator Segment Request Code (optional) S Spouse SSN Indicator if Secondary SSN B Spouse SSN Indicator (not known if Primary or Secondary SSN)
I Spouse SSNIlnvalid Segment Code
REQUEST TYPE INDICATOR or MFT C=Complete entity and all active modules M=MFT (BMF and IMF) E=Entity T=Transaction Code (Transaction Code field must be input) A=Transaction amount (Field must be input) (if a credit amount, a minus "-" must be input after the amount) D=Transaction date (Field must be input) B=Open Balance J=BMF and IMF hard copy literal transcript for Form 4340 Certificate of Assessments, Payments and other matters
Description K=To request one calendar year of literal transcripts for BMF accounts. X=BMF and IMF hard copy literal transcript for taxpayer andlor representative P=Plan name list and all plan module data Y=AII BMF Tax Modules for specific year Z=One specific tax module from the current year annual temporary retention file (BMF and IMF) L=AII tax modules for a specific MFT on lower level file only (BMF and IMF only) "+"=Debit account (including accrued interest and penalty) "-"=Credit account G=Debtor Master File Transcript (IMF) W=Request for copies of microfilmed wage data from WlRS (can't be used with MFTRD) #=Document Locator Number-The entity module (except posted entity transactions), and all non-low-level tax modules which have a transaction with the DLN matching the input DLN. U=NUMIDENT transcript returned in approximately three days. This information will be obtained from the Social Security Administration (SSA). Tax Period
(25) NOREF Reference IRM Handbook 2.4 Chapter 37
1 2 NOREF
3 4 5 30 199612 CART
8 A
11
6 7 C# 199620T 10 123456789 12 22111 13 150.00 14 87 15 00 17 16 L
9 COLL
This command code is used to intercept erroneous refunds. It also will establish a control base on the TXMOD. When the Definer "D" is input. a previous request is deleted. When NOREF is input with a CC Definer of "M". a record will be produced to update the Refund Intercept Request (RIR) File. showing that on a previously input NOREF, the check was "missed" by the Regional Disbursing Center and the taxpayers refund was sent out Definer "E" must be used for
electronic requests and Detiner "C" w i l l produce a record to correct the R I R File showing a check was previously pulled but no record was input via NOREF.
NOREF Definer - D, C or E MFT Tax Period Name Control Control sequence number Activity Code-(current Case status code Category code Employee number IRS Received Date (MMDDYYYY) Zip Code (can be 12 positions) Refund Amount - BMF accounts only Area Office Error Reason Code Letter Request Indicator Message (Includes the BOD-CD & BOD-CLIENT-CD (26) PATRA Reference IRM Handbook 2.3 Chapter 34 This command code is used to request literal transcripts of tax and/or entity data for a particular TIN. Requests can be made for privacy act transcripts, payer master file transcripts and disclosure lists. (27) PAYMT Reference IRM Handbook 2.4 Chapter 15 This command code is used to input payments to the PAYMT HOLD area and validity check those that are "dummy" entities or not present on the TIF files via NAP processing. and subsequent refund cycle followed by an alpha)
Reference IRM Handbook 2.3 Chapter 40 Displays explanations of the computation of credit interest (interest due the taxpayer) on allowable refunds and offsets. The computation uses only information accessed from the TIF. (29) PlEST Reference IRM Handbook 2.3 Chapter 41 Displays explanations of the computations of estimated tax penalty.
(30) PIFTD
Reference IRM Handbook 2.3 Chapter 42

..
.-
Displays explanations of the computation of FTD penalty for MFT 01. 10, 12 and 16.
Reference IRM Handbook 2.3 Chapter 43 Displays explanations of the computation of failure to file penalty (TC 166's)
Reference IRM Handbook 2.4 Chapter 43 This command code is used to request a notice containing explanation of selected penalties andlor interest on a tax module residing on the MF. The option to request that the notices be sent directly to the taxpayer has been eliminated. All notices will be returned to the IDRS Requester for review. Also explanation of FTD penalties will be suppressed.
Input Format: 1 2 3 PINEXF333-33-3333 4 5 6 30 199512 BIRD
7
01311996
8
9999999999
9
111-11-1111
--
Command Code Definer-F MFT Tax Period Name Control Inquiry Date--MMDDYYYY Requestor's employer number Cross-reference TIN and file source or blank. will return the menu format TIN and File Source
Reference IRM Handbook 2.3 Chapter 44 Displays an explanation of the computation of the following penalties: Bad Check, Failure to Report Tip Income, Fraud, Late Filing and Negligence.

..
(34) RElNF Reference IRM Handbook 2.3 Chapter 13 1 3EINF 2 XXX-XX-XXXX 3 FRAZ 4 FILING STATUS
7 RETURN CYCLE 199510

9 URC
15 REFUND CYCLE 199429 17 MODULE BALANCE
16 AMOUNT 232.78 19 EVEN
21 UNDELIVERED REFUND 22 GENERATED REFUND 24 REF CHK SCHEDULED 26 EARNED INCOME CREDIT 23 EXTRACTED 199512 25 MAR. 23,1996 27 NONE
Terminal Output Display-This CC RElNF SSN
CC provides research of the IDRS Refund Information File (RFIF).
Name Control or Check Digit Filing Status Code MFT-always 30 the preceding full calendar year tax period cycle the return posted or unposted, or "NONE". prior TC 150 in module was balance due when settled balance and TC 846 not present Tax Period-always Return Cycle-The
Return Indicator-describes the type of return for which the record was extracted: AMENDED RETURN-No BALANCE DUE-Return CREDIT BALANCE-Credit
CREDIT ELECT-Overpayment next year's tax EVEN-Return
Credit Elect transferred which was offset by TC 836 to
CREDIT ELECT AND REFUND-Credit partially offset and remainder refunded. was even balance at time processed has posted but not settled. Offsets or refund may be pending. TC 150, nevertheless, a refund was issued to taxpayer. return fails to be acceptable to our system and becomes offsets and refund issued to taxpayer. NOT SETTLED-Return REFUNDED-No REFUND NO TC 150-No
UNPOSTABLE CODE nnn-A unpostable.
UNPOSTABLE nnn RESOLVED UNPOSTABLE Resolution Code or blank Tax Module Control DLN-the the TC 150. Math Error Literal E.S. Discrepancy and Math Error Code Indicators. Math Error Codes-see Section 9. Freeze Codes-Up to one left hand freeze code and one right hand freeze code with a hyphen in between. If there are no freezes the whole field will be blank. Refund Cycle Refund Amount Module Balance literal-either the words "MODULE BALANCE" or (for unpostable returns) "OVERPYMT PER TP". Module Balance-present only if no refund has been issued. Module Balance literal "EVEN", "DEBIT", "CREDIT", or (for unpostable returns) blank. Offset Literal---either "TC 826 or 896" or blank. If present either a TC 826 or a TC 896 posted in the cycle shown as the extract cycle. UndeliveredlCancelled Refund literal-may be "UNDELIVERED REFUND" indicating a TC 740 posted in the extract cycle and there is no subsequent TC 018 or 742. May also be TC 018 or TC 742 indicating that the TC shown posted in the extract cycle. If TC 841 posted in the extract cycle the literal will be "REFUND CANCELLED". If TC 843 posted in the extract cycle it will be "TC 843-CHECK TIFIMICRO". May be blank. 8461840 literal "NO REFUNDn-NO TC 8401846 "GENERATED REFUNDu-TC 846 "MANUAL REFUNDn-TC 840 "MORE THAN ONE REFUNDv-The amount of the last refund will be in the refund amount field. REF SENT TO AUTH REP-TC GENERATED REFUND EFT-TC REFUND PULLED-Refund Extract Cycle-the 846 and the value of the CAF indicator is 3, 4 or 7. 846 generated via Electronic Fund Transfer. control DLN of the tax module or unpostable. The DLN of
Check has been pulled for review CP54 ISSUED
last cycle the module was extracted from the IMF at MCC
Check Date Literal. Either "REF CHK SCHEDULED" or blank. The literal will appear only if a check date is present in ltem 23. Check Date-Present if there has only been one refund check issued and it is a generated refund (TC 846) as indicated by "GENERATED REFUND" in ltem 20. The date is the same as printed on the check. It is a Friday date and is the date on which the Regional Disbursing Office is scheduled to mail the check.

.
A -
--
Literal "Earned lncome Credit". Earned Income Credit Amount-"NONE" will be displayed when no credit was given. Otherwise the net amount will be displayed. 28 Message Area-Information and error messages.
(35) RFINQ Reference IRM Handbook 2.3 Chapter 16 This command code is used to research the Reporting Agent File in any of several ways. When CC RFINQ is input with a taxpayer TIN only, a list of MFTs and beginning tax periods present for the taxpayer will be displayed along with a reporting agent's name, EIN and authorization information. Authorization remains valid until terminated by the Taxpayer or Reporting Agent. When CC RFlNQ is input with the taxpayer TIN and module information (MFT code, Payment Indicator and Tax Period), all information for that module will be displayed if it is present on the RAF. When CC RFlNQ is input with taxpayer TIN, module information, and reporting agent EIN, all specific information for that module will be displayed if the reporting agent has an authorization for that module. When CC RFlNQ is input with the definer "R" and reporting agents EIN, specific information about that reporting agent (name, address, and telephone number) will be displayed. When CC RFlNQ is input with the definer "P", it will display pending transactions.
(36) RPINQ
Reference IRM Handbook 2.3 Chapter 31 This command code is used to research the CAF Representative File (CAFR) in any of several ways, depending on the number of search keys given. The minimum search keys required for CC RPINQ are:
(1)
The third party's last name (up to ten characters)
The following are optional search keys for CC RPINQ: (1) the third party's first name
(2) the first three numbers of the ZIP code (or "#" if foreign addr.) (3) the fourth & fifth characters of the ZIP code
(4) the first four characters of the street address
(37) SCFTR
Reference IRM Handbook 2.3 Chapter 36 This CC is used to research the SC Control File and overnight research of records that have been removed to the historical SCCF. Input with a definer and DLN. Useful in tracing payments or returns.
(38) SSNAD
Reference IRM Handbook 2.3 Chapter 14 This command is used when the SSN is unknown. All input fields following the CC are variable in length and when present must be separate by a comma. Input format:
1
5
2034E
SSNAD 1 Command Code
GREEN,
B,
221,
Command Code Definer "Blank" I=IMF B=BMF A=IRAF N=NMF Q=lnvalid (* or X Records)
X = hardcopy
Note: if definer " X is used and the receiver is other than the terminal operator, input the Receiver Employee Number beginning in position one of line two. Remarks may also be input but must be preceded by a comma affer the Receiver Employee Number.
First six characters of taxpayer's last name Taxpayer's first initiallfirst namelor minus if unknown Zip Code: Enter the full five digit Zip, if known. If searching for a taxpayer with a foreign address, input 3 zeroes in this field. The first three digits of Zip must be present if street address is input. First six characters of taxpayer's address.
3
4
(39) STAUP
Reference IRM Handbook 2.4 Chapter 28 This command code is used to update the status of modules that are or have been balance due modules. Command Code STAUP is valid for IMF, BMF, IRAF, and NMF. STAUP may be used to update accounts at a remote Campus using Universal Access. The jurisdiction o the "To" Campus will be used to determine location code validity. NOTE: This may cause the notice issued routine to be interrupted. The module updates to either status 48, status 50, or the status requested as appropriate.

d
By requesting a notice status, STAUP will interrupt, delay, accelerate reissuance, or skip routine notice issuance. If a notice is requested, the number of cycles delay before issuance of the notice is required. If the module qualifies for issuance of the notice requested, the weekly update will cause the notice to issue when the number of cycles delay has expired. STAUP cannot be input when:
-- The Collection Statute Expiration Date (CSED) is within six months of expiring and an account is
in Status 22, 24, 26, 60, 64, 71, or 72. If the Campus status is blank or 99, the account is out of region. Use Universal Access to input CC STAU P. Release the CC STAUP by inputting a second STAUP for three cycles, or other suitable delay, if a balance due remains on the account after all action has been completed. The statuses (notices) progress as follows: Status 1912 1 20 (IMF only) 58 22 24 26 Notice First notice (issued by Master File). 501-First Notice issued by IDRS 504-Fourth Notice ACS TDA (505) QUEUE TDA (505) PAPER TDA (505)
STAUP with a definer "F" will provide a format screen for input. (prerequisite if batch input). STAUP with a definer "S" can be used for single line input. The command code TXMOD will be a required prerequisite. 1 2 STAUP 3 333-33-3333 10
4 30
6 5 198912 VIOL
7 58
8 5
1 2 3 4
5
STAUP DEFINER-F=Provides TIN MFT CODE TAX PERIOD NAME CONTROL STATUS REQUEST (nn or for next sequential status, D for marking last CP504 destroyed, R for marking last CP504 destroyed and requesting another) NUMBER OF CYCLES DELAY (00-15 ASSIGNMENT CODE or blank or blank) format screen
6 7 8 9 10
REPEAT INDICATOR (starts in position 2)
Any line marked with # is for official use only -- -~ .
(40) STN9O Reference IRM Handbook 2.4 Chapter 35 This Command Code will update an open control base and add a TC 494 to a tax module indicating that a Statutory Notice of Deficiency has been issued or conversely update or close an open control base and append a TC495 indicating a deficiency has been resolved. (41) SUMRY Reference IRM Handbook 2.3 Chapter 11 Use this CC to request a summary of an account on IDRS for a particular TIN and File Source. This should be used as a first contact with IDRS to determine if a tax module or Control Base exists on the TIF. IMF Display
1 Z
SUMRY 123-45-6789 NM-CTRL=WOOD *PDT* 6 7 8 9 INVLD-SSN-REL-CDE CAF= TC130-SC= ENT-INTL-CD= TC148-CD 10 11 12 13 REVERSE VALIDITY ON TIF DUMMY ENTITY ENTITY CONTROL ENT-PN-TRANS 14 15 16 17 18 IRA-c D= SCSSN= COMBAT ZONE= FIDO-CD PRIMARY-LOC= 19 20 21 22 YR-OF-LATEST-RET= FILING-COND-CD= TDNTDI-LOG OIC 23 24 25 FILE-LOCATION= CYCLE-POSTED= COLL-ASGMT= 26 27 28 29 MTH-ERR= EXT TX DISCREPANCY TDI= TDI-CY C= 30 31 32 ACCOUNT MERGEDIRESEQUENCED TO: TIN= NM-CTRL= 33 34 35 ACCOUNT MERGEDIRESEQUENCED FROM: TIN= NM-CTRL=
..........................
TAX MODULE SUMMARY**********************
36 37 38 39 40 41 42 43 44 MFT TAX-PRD FS DLN STS CYC SC-MOD-BAL FRZ-CDS CTRL-ASGNT 46 47 48 49 CRIM-INVST-CD= MF-CAF-CD= PND-TRANS TDI= LIEN=
1 2 3 4 5 6
SUMRY Definer-Can Name Control PDTIKITNHSTG Code Invalid SSN Release Indicator-"I", "2", "4" if present or "-" if freeze is on. I =Account on valid segment and no freeze or invalid SSN freeze released this calendar year only by posting TC29X or 30X. be R, A or blank TIN and File Source
2=Account on invalid segment and invalid SSN freeze released by TC51X. Freeze remains released until the end of the next succeeding calendar year after TC51X posts. 4=Account on invalid segment and invalid SSN freeze released by a transaction which has posted. CAF INDICATOR-The present. TC130 INDICATOR-If Centralized Authorization File Indicator ("C') will be displayed, if present will be Campus Code. Otherwise, two zeros. if opposite SSN validity
ENTITY INTELLIGENCE CODE REVERSE VALIDITY ON TIF-Displayed DUMMY MESSAGE ENTITY CONTROL-Displayed ENTITY PN-TRANS-Displayed SCRAMBLED SSN INDICATOR MILITARY OPERATION INDICATOR FILING AREA OFFICE CODE PRIMARY LOCATION CODE LATEST RETURN FILED FILING CONDITION CODE TDArrDl LOCATION CODE FILE LOCATION CODE OF RETURN CYCLE POSTED (Latest Return) COLLECTION (TDAITDI) ASSIGNMENT NUMBER MATH ERROR(S) ESTIMATED TAX DISCREPANCY INDICATOR TDI CODE, if present 1,2,4,5,6,7,8,9,T, or X. IDRS TDI CYCLE ACCOUNT MERGEDIRESEQUENCED TO: Displayed on old (FROM) account. See CC ENMOD for pending TC003 or 026. NEW (TO) ACCOUNT TIN NEW (TO) ACCOUNT NAME CONTROL ACCOUNT MERGEDIRESEQUENCED FROM: Displayed on new (TO) account. See CC ENMOD for pending TC004 or 008. OLD (FROM) ACCOUNT TIN. OLD (FROM) ACCOUNT NAME CONTROL. MFT TAX PERIOD FILING STATUS CODE MODULE CONTROL DLN SC STATUS STATUS CYCLE IDRS MODULE BALANCE (Amount) Hyphen(-) indicates a credit balance. FREEZE CODES EMPLOYEE ASSIGNMENT NUMBER CRIMINAL INVESTIGATION CODE*EL O=No intelligence Freeze on this module.
#
if the Entity Module contains any open case control. if there are any Entity pending transactions.
IRA INDICATOR-"1" thru "7" or blank. (See IRM 2.24.1 for values)
?=A non-deleted pending TC914 or TC916 in this module. 2=An unreversed posted or pending TC914 or TC916 in this module. 46 47 48 49 TAX MODULE CAF CODE UNPOSTABLE INDICATOR "U". Otherwise blank. PENDING TRANSACTION INDICATOR "P". Otherwise blank. TDI INDICATOR LIEN INDICATOR
BMF Display
3 4 22-2222222 NM-CTRL 5 6 7 8 EMPLIMNT-CD= CAF= TC 130-SC= ENT-INTL-CD= 9 10 11 12 LARGE CORPORATION= DUMMY ENTITY ENTITY CONTROL ENT PN TRANS 13 14 15 FILING REQUIREMENTS FIDO-CD= PRIMARY-LOC=
1 SUMRY
16
TDA-TDI-LOC= OIC 17 COLL-AGSMT= 18 19 TDI= TDI-CYC=
SUMRY Definer--Can be R, A or blank. TIN and File Source NAME CONTROL EMPLOYMENT CODE CAF INDICATOR TC 130 INDICATOR ENTITY INTELLIGENCE CODE LARGE COMPLEX CORPORATION CODE-Shows DUMMY MESSAGE ENTITY CONTROL ENTITY PN-TRANS FILING REQUIREMENTS (literal) FILING AREA OFFICE CODE PRIMARY LOCATION CODE TDAITDI LOCATION CODE COLLECTION (TDAITDI) ASSIGNMENT NUMBER TDI CODE IDRS TDI Cycle
#/
SC code for responsible Campus.
13 - 53
**
TAX MODULE SUMMARY Data will be the same as stated in IMF display.
(42) SUPRQ
Reference I R M Handbook 2.3
Used to display data from the REQUESTED-COLL-CASE-DATA-BASE. Input of a TIN and TIN TYPE will display all data for the account for all years. CC TSIGN with SUPP-REQ-IND of D must be input and the supplement will be loaded during weekend processing. Therefore users must wait until the following week to input CC SUPRQ.
(43) TDlNQ
Reference IRM Handbook 2.3 Chapter 26 This CC requests display of entity and module data, if present, on the TIF which is pertinent to delinquent return investigations. CC TDlNQ will pass off the NAIMSG when no data is on the TIF. NAIMSG will display one of these screens: MFREQ; BMFOLM; IMFOLM; BMFOLI; IMFOLI, EMFOLI or IRAOLI.
1 2 3 4 5 6 rDlNQ 123-45-6789 ABCD ASSIGN-NUM PDT CURR-DATE 7 8 9 10 11 12 CAF= CRlNV ACS FNF KlTA *COMBAT-ZONE* 13 14 15 TDA-GRADE-CD TDI-GRADE-CD LST-MF-EXT-CYC 16 17 18 19 20 21 22 23 24 -0C-3901-0000 TDA TDI FYM-12 EMPESTAB-8405 XREF CASE 25 26 27 28 29 30 PRI-SEC PMF COPYS-1293 SUPP 6020 COMPL-CD 31 32 33 34 35 36 37 38 IN-8440 2N 3N 4N TDI ORlG CLOS-8443 39 40 41 42 TRANSF-CYC LAST-CU-CYC RWMS-Q-IND AYSC43 44 45 46 2s-42-GRP ICS-REFR-CD BOD-CD BOC-CLIENT 47 48 49 REJ DT MFT 50 MR. AL LYNPETE 51 2506 W. 12TH STREET 54 55 52 53 ARLINGTON,VA 22206-0000 56 57 58 RICHMOND VA 222340000 1 9 60 61 62 63 IT XXX XXXXXX XXXXX-XXX-XXXXX-X XXXXXX 64 65 66 67 \S XXXXXXXXX XX TO X i8 69 70 71 72 73 JCDATE XXX EO-STATXXXXXXXXX RULCLASS 74 75 76 77 78 79 80 AFF INC FOUNGEN NO ORGASSETSUB-

a a
01
OL
03
'R-12 84
-PS-
DATE OF DEATH
FR
85 86 XXXXXX FR90 91 92 32-CDDYSEL98 99 VET E lo4 MODULES
87 XXX 93
88 XX,XXX 94
REFUND-
89 XX 95
PYMF-
96
DY-INC
97
AGI
AGE-
100
RET-RIC
100
POD
101
DY
102
CC
103
WH
105
106 107
108
109
D-
110
MOD
111
112
ACS
XXX XXXX S-n DEL-MOD-FR-
CAFQ-
CC TDINQ TIN and File Source Code Name Control ASSIGNMENT NUM PDT-INDICATOR CURRENT-DATE CAF-IND ACCT-INTEL-IND ACS-ACCT-CD FRIVOLOUS-NON-FILER KITA-IND Corn bat-IND TDA-GRADE-LEVEL-CD TDI-GRADE-LEVEL-CD LST-M F-EXT-CYC-ENT PRIMARY-LOC-CD TDA-LOC-CD TDA-CD TDI-CD FISCAL-YEAR-MONTH EMPLMNT-CD ESTABLISHMENT Cross Reference TIN TDI-CASE-CODE PRIMARY-TDI-CD PAYER-MASTER-FILE-CODE
COLL-POTENTIAL-YIELD-SCORE
SUPP-REQ-IND TDI-6020-B-IND COMPL-CD-IMF FIRST-NOTICE-CYCLE SECOND-NOTICE-CYCLE THIRD-NOTICE-CYCLE FOURTH-NOTICE-CYCLE
TDI-CYC ORIGINAL-TDI-CYC CLOSURE-CYC NOTICE-CD TRANSFER-CYCLE LAST-COMPL-UPD-CYC RWMS-QUEUE-IND ACCOUNT-YIELD-SCORE ICS-TIF42-GROUP ICS-REFRESH-CD BOD-CD BOD-CLIENT-CD REJECT-TRANS-CD REJECT-TRANS-DT REJECT-MFT-TAX-PERIOD NAME-ADDRESS TRANS-STATUS-CD TRANS-CD TRANS-DT DLN TRANS-CYC ASSIGNMENT-ACTION-DATE ACTION-EMPLEE-NUM ASSIGNMENT-NUM ASSIGNMENT-SOURCE-CD ACTION-DT COLL-CD EO-STATUS-CD EO-STATUS-Y RULING-YR-MON CLASSIFICATION-CD AFFILIATION-CD INCOME-CD FOUNDATION-CD GROUP-EXEMPTION-NUM ORG-TYPE-CD ASSET-CD SUBSECT-CD FR-BMF DATE-OF-DEATH LPSMFT-CD LPS-TAX-PERIOD LPS-FR-CD LPS-TRANS-CD R-MON LINES

-.
----
LPS-LAST-RET-AMT LPS-COND-CLOSING-CD CASE-SC-CD CASE-DLQ-CD SELECTION-CD TAXPYER-AGE REFUND-BAL-CD PRIOR-TR-MATCH-CD TOT-INCOME-DELQ-YR PRIOR-YR-RET-AGI-AMT
PRIOR-YR-RET-NET-TAX-AMT
PRIOR-YR-EXEMPTIONS PRIOR-YR-RET-RECVD-DT POD DEATH-IND NUM-IRP-DOCS DELQ-YR-TAX-WITHHELD LITERAL MFT-CDIPLAN-NUM TAX-PERIOD MODULE STATUS DELQ-MODULE
474 DELAY-IND
MOD-STATUS-CYC M F-CAF-CD ACS-CD

(44) TFTRA
Reference IRM Handbook 2.3 Chapter 19 Used to request printed hard copy transcript of tax and/or entity data on IDRS for a particular TIN. The three request types are module transcript, entity transcript and complete transcript. (45) TXCMP Reference IRM Handbook 2.3 Chapter 38 This CC is used to calculate individual tax liability using the tax rate schedule. TXCMP with definer R will generate an input format screen for the current processing tax year and prior three years, filing status, taxable income, and exemptions. (46) TXMOD Reference IRM Handbook 2.3 Chapter 11 This CC is used to request a display of all tax module information for a specific tax period on the TIF
Will default to CC NAIMSG if the local TIF contains only entity data on the requested account. This will let the user CC TXMOD has more detailed information than any other single command code. Therefore, the examples and identification of the elements will be broken into five sections: Heading Section Transaction Section (IMF and BMF) Notice Section Case Control and History Section Status History Section If there is no data for a specific section, the succeeding sections will move up. Every element within the CC TXMOD capability is identified in the following exhibits of the five sections of TXMOD. A definer must always be used when addressing CC TXMOD. The definers are "A", ',C", "L", "N", or
Heading Section Handbook 2.3 Chapter 11
1 2 3 4 5 6 TXMOD888-88-8888 30 9212 BLUE "PDT" 7 8 9 10 11 12 DLN FOREIGN TRANS LARGE CORPORATION OOB CAWR BOD-CD CLIENT-CD 13 14 15 16 17 IRS-EMP-CD REVERSE VALIDITY ON TIF DUMMY MODULE ENTITY CONTROL SADA 18 19 20 21 22 23 INVLD SSN REL SCSSN MOPlUN COMBAT ZONE MF-XTRCT-CYC SC-REASON-CD 24 25 26 27 28 29 SC-STS MOD-BAL CYC NXT MAX-NUM-CYC-DLY + 30 31 32 33 34 MF-STS MOD-BAL CYC TODAY'S DT ICS 35 36 37 38 39 PENDING TRANS LAST NOTICE ARDI-CD PRIMARY-LOC ACS 40 41 42 43 AICS -CD FIDO-CD= TDAITDI LOC SRC 44 45 46 47 48 ASED FRZ AIMS-CD COLLECTION-ASSGMT= 49 50 51 52 53 54 CSED INTL INTL CAF LIEN MOD-YLD-SCOR 55 56 57 58 59 RSED NAICS-CD TDI TDI-CYC OIC 60 61 62 ELCTRNC-DEPOSIT EFT DE FER-ACT-IND GATT 63 64 65 66 67 FR C-COPR 2%-INT EMPLMNT-CD DLQ-MOD-FR 68 69 70 IRA-CD BWl BWNC 71 72 73 74 CASE-CTRL-INFO OPEN-CTRL-BASE CLSD-CTRL-CYC LST-CD-CTRL-ACTY 75 76 77 78 79 80 81 82 83 84 85 C# STATUS ACT-DT ACTION-EMP ACTIVITY RCVD-DT ASSGN-TO CAT ORG F S
TIN AND DISPLAY FILE SOURCE
M FT TAX PERIOD PLAN NUMBER-present NAME CONTROL PDTIKITAIHSTG CODE-"*PDT*" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer "KITA" will be displayed for tax accounts identified as belonging to individuals killed in a Terrorist Action (IMF only) "HSTG" will be displayed for tax accounts identified as belonging to individuals taken hostage. MODULE CONTROL DLN FOREIGN TRANSACTION-IMF indicator means the individual has a Foreign Bank Account. BMF indicator means the company is doing the business in a foreign country. LARGE COMPLEX CORPORATION CODE-Shows BOD-CD CLIENT CODE IRS EMPLOYEE CODE REVERSE-VALIDITY-ON -TIF-Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts only. DUMMYIMEMO MESSAGE-If the account is a dummy, the message "DUMMY ACCOUNT" will appear. If the account is real but the tax module is a dummy, the message "DUMMY MODULE" will appear."EL If the module has been resequenced, the message "MEMO MODULE" will appear. ENTITY CONTROL-Displayed if the Entity module contains any open Case Control. SADA-Displayed if spouse at different address indicator (971-CD=55) is present. INV-SSN-REL-Indicator is displayed if the invalid SSN Refund freeze is "OR'. SCSSN-displayed if Scrambled SSN indicator is "ON" for this account. MOPIUN-Participant in a Military Operation or United Nations Peace keeping Force Indicator Combat Zone LAST MF EXTRACT CYCLE-Cycle of last update for this module from the Master File. SC REASON CODE-Reason Code for retaining tax module on data base. Used by Computer Branch Staff. CURRENT SC STATUS CODE. SC MODULE BALANCE-A total of the amounts contained in the pending transaction (type AP,TP,PN,RS,UNNN,CU NU) plus the MF module balance. TC 667 is excluded.*EL (-) in position 36 indicates a credit balance. SC STATUS CYCLE NEXT IDRS NOTICE-displayed for SC Status Code " 4 8 and "50". MAXIMUM NUMBER OF CYCLES DELAY BALANCE OF CYCLES DELAY-displayed for SC Status Code 48. CURRENT MASTER FlLE STATUS CODE MASTER FlLE MODULE BALANCE-A total of the amounts contained in the transactions posted to MF. A hyphen (-) in position 36 indicates a credit balance. MF STATUS CYCLE CURRENT DATE ICS ACCOUNT CODE (Integrated Collection System) PENDING TRANS-displayed if there are any tax module pending transactions.
,
for EPMF accounts only
SC code for responsible Campus.
OUT OF BALANCE CAWR - Literal displayed when action code (971-CD) is 88.
LAST NOTICE-If a Notice History Section is present the Notice Number of the last notice entry is displayed. ARDl Code (Accounts Receivable Dollar Inventory) See ACTRA Chapter 13) PRIMARY LOCATION CODE ACS ACCOUNT CODE AlCS Code (Automated Inventory Control System) FILING AREA OFFICE CODE TDA/TDl LOCATION CODE SECURED RETURN CODE-from Tax Return ASED-Assessment Statute Expiration Date LEFT POSITION FREEZE CODES RIGHT POSITION FREEZE CODES AIMS CODE-will show the presence of an examination of a taxpayer's return as follows: blank=No examination of a taxpayer's module is on this account. l=Examination data is present on one or more modules. 3=Examination data is present on this large case related temporary TIN for 1 or more tax modules. 5=Examination data is present on one or more tax modules for this temporary TIN which is not large case related. COLLECTION ( T D M D I ) ASSIGNMENT NUMBER COLLECTION STATUTE EXPIRATION DATE ENTITY INTELLIGENCE CODE-Provides information concerning intelligence freezes # on the Entity. Z=IMF account with a pendinglposted TC914, 916 or 918. blank=No TC 914,916 or 918 in the account MODULE INTELLIGENCE INDICATOR-Will display a "Z" if present (TC9141916 posted) MF CAF CODE-The Centralized Authorization File Code on the tax module (1-8) display, if present. LIEN INDICATOR-if present. blank=No Lien Data
I =Lien Data on IDRS only
# #
#
will be
4=Lien Data on MF only 5=Lien Data on IDRS and MF MOD YIELD SCORE-TDA Module yield score if significant, otherwise TDI module yield score if significant. Value over 99,999 displayed as 99999. REFUND STATUTE EXPIRATION DATE PRINCIPAL INDUSTRIAL ACTIVITY CODE See IRM 3(17)(41) TDI MOD STATUS CD-displayed if significant.
I =Open TDI
2=Closed TDI 4=First TDI Notice 5=Second TDI Notice 6=Third TDI Notice 7=Fourth TDI Notice 8=Closed TDI Notice
9=TIN Change-Suspense TDI CYCLE OFFER IN COMPROMISE ELECTRONIC DEPOSIT CODE-The year in which a taxpayer is required to start making deposits by electronic funds transfer. ELECTRONIC FUNDS TRANSFER INDICATOR. 0 - EFT Refund
1 - Financial Institution's Routing and transmit number (RTN) failed input processing validity check. Refund issued by paper check. 2 - EFT refund denied for this module
3 - EFT refund denied because actual refund differs from taxpayer's amount by $50 or more. If the reason for the difference is an offset, the remaining amount, if any, will be issued by EFT, and a notice will be generated explaining the offset.
4 - EFT refund refused by a financial institution (undeliverable). Refund issued by paper check.
5 - EFT refund denied because the credit is frozen by account or module freeze 6 - EFT refund after settlement cycle
9 - Direct deposit not requested DEFERRED ACTION INDICATOR BMF FILING REQUIREMENTS-See IRM 2.3. For EPMF and NMF accounts the literal "INACTIVE ACCOUNT' is displayed if the FR Code is "8', otherwise field is blank. CORPORATION INDICATOR TWO PERCENT INTEREST DATE EMPLOYMENT CODE FILING REQUIREMENT OF MODULE IF DELINQUENT IRA CODE-1 thru 7 or blank. This is an entity indicator and pertains to the last return filed as indicated on the ENMOD display. It does not necessarily apply to the tax module on the screen display. BACKUP WITHHOLDING INDICATOR BACKUP WITHHOLDING NOTICE COUNT MODULE CASE CONTROL INDICATOR. Always display. "NO CASE CONTROLS", "ALL CASE CONTROLS CLOSED" or "MULTIPLE OPEN CASE CONTROLS" or "ONE OPEN CASE" will be shown as appropriate. OPEN CONTROL BASE COUNT CLOSED CONTROL BASE CYCLE LATEST CASE CONTROL ACTIVITY CASE CONTROL INFORMATION-Literals and data will only appear if module has an open control base.

.-
Transaction Section POSTED RETURN INFORMATION IMF RCC= 1 MATH-STS-CD = 2 RET-RCVD-DT = 3 M O - D E L G 4 CRD= 5 TXITPR= 5 MTH-ERR=' MULT MATH ERRORSxB NON-CMPT-CD=Q EST TX DISCREPANCE=B HIGHINCOME=fl FS=Q NUM-EXEMPT=Q XREF-TIN=u M F - P = s F86 1 5 ~ 1 6 EST-PNLTY-IND=u 8 9 EST-TX-BASE = 2 0 AGI= 1 AEIC = 1 TXI= 2 PRIM-SE-INCM = 22 EST-CR-CLMD 1 SET SECND-SE-INCM UNAPPLD-CR-ELECT 26 PRIM-UNREPPRTD-TIP-INC = 27 DIR-DEP-RES-RSN-CD SECND-UNREPRTD-TIP-INC = 29 EST-TX-FRGVNS-% PRIM-MEDICARE-INC = 3 1 PRIM-MEDICARE-TIP-INC = 32 SECND-MEDICARE-INC SCND-MEDICARE-TIP-INC =% f***********C**** RETURN TRANSACTION****'****************
=a
=a
=a
=a =a
=a
TIC POSTED TRANS-AMT CYC T DLN 60208 SUB 35 36 37 38 39 40 41 42 PYMNT PSTD WTH RTRN 43 4 4 4 5 610 48 WlTHLDlNG TAX CRED POSTED WITH RETURN 806 46 47
Description RETURN CONDITION CODE MATH STATUS CODE 2 = math error within tolerance 3 = math error exceeds tolerance RETURN RECEIVED DATE MONTH DELINQUENT CODE-number of months delinquent (0-5) CORRESPONDENCE RECEIVED DATE TAX PER TAXPAYER-displayed if significant for any MFT. MATH ERROR CODE-the first of any Math Error Codes posted on return is displayed.
MULT-MATH-ERRORS-indicates multiple math errors posted on return.
NON COMPUTE CODE-values are 1 = Non-Compute Code 2 return filed non-timely. 2 = 0 0 return. 1
4 = IRS prepared or reviewed return with type A math error code that was timely filed and resulted in an increase in tax and interest less than $5.
6 = Combination of 2 and 4 above. EST-TX-DISCREPANCY-indicates posted ES paymentslcredits disagreed with amount claimed on return. HIGH INCOME INDICATOR FILING STATUS NUMBER OF EXEMPTIONS CROSS-REFERENCE TIN-from a Schedule C or D MASTER FILE "P" CODE MINOR INDICATOR-"F8615" displays if this schedule filed on return.

. "ec-^.r
Description ESTIMATED PENALTY INDICATOR ADJUSTED GROSS INCOME AMOUNT ADVANCED EARNED INCOME CREDIT AMOUNT ESTIMATED TAX BASE AMOUNT TAXABLE INCOME PRIMARY TAXPAYER'S SELF-EMPLOYMENT INCOME ESTIMATED TAX CREDIT AMOUNT CLAIMED SELF-EMPLOYMENT TAX-total on return SECONDARY TAXPAYER SELF-EMPLOYMENT INCOME ESTIMATED TAX CREDIT-ELECT AMOUNT PRIMARY UNREPORTED TIP INCOME AMOUNT DIRECT DEPOSIT REJECT REASON CODE SECONDARY UNREPORTED TIP INCOME AMOUNT ESTIMATED TAX FORGIVENESS PERCENT PRIMARY MEDICARE INCOME PRIMARY MEDICARE TIP INCOME SECONDARY MEDICARE INCOME SECONDARY MEDICARE TIP INCOME RETURN TRANSACTION CODE-TCISO- the literal sub will print to left of TC150 if this is a SFR. REVERSED TRANSACTION INDICATOR-"R" if TC reversed. ASSESSMENT DATE-for returns this is the assessment (23c) date TOTAL TAX LIABILITY-total tax assessed amount for this return CYCLE POSTED TO MASTERFILE TRANS INFORMATION CODE RETURN DLN SUSTITUTE FOR RETURN-"6020B' for BMF and "SFR' for IMF accounts. EFFECTIVE DATE FOR REMITTANCE REMITTANCE AMOUNT CYCLE PAYMENT POSTED EFFECTIVE DATE FOR WITHHOLDING WITHHOLDING AMOUNT CYCLE RETURN POSTED

-
AlMS INFORMATION The AlMS CONTROL NUMBER associated with posted TC 420 on MCC Transcripts and TXMOD displays consists of ten numerics which identifies the source code, organization code, and Area Office location. For Example:
Source Code = 02 (followed by zero) Organization Code = 1234 (followed by zero) Area Office = 16 An AIMS CONTROL NUMBER reflecting organization code 5xxx indicates the account was established for Campus Examination inventory control. IMF Notice Section Notice History Data-Contains data regarding those notices issued for the account. NOTICE HISTORY SECTION OTICE AMOUNT 2 CYC S DO 5
-- 4 3
- UNALLW-CD= 6
LITERAL CP & NOTICE NUMBER OR NOTICE TYPE NOTICE AMOUNT (blanks for NOTICE-TYPE 587) NOTICE CYCLE NOTICE SOURCE CODE NOTICE DO CODE DISHONORED CHECK REASON CODE (if NOTICE-TYPE 587) or SECONDARY-TDASELECTION-CODE (if non-numeric NOTICE-TYPE) else NOTICE-SUPPRESS-CODE. 0 = Notice not selected or suppressed for review 1 = Notice systemically suppressed 2 = Notice selected for Review Register and, if CP504 notice may have been either mailed or destroyed. 4 = CP 504 Notice destroyed UNALLOWABLE CODE
2 3 4 5
6
Case Control Information
CONTROL BASE AND HISTORY INFORMATION

# STATUS ACT-DT ACTION-EMP ACTIVITY 5 3 4
RCVD-DT ASSIGN-TO CAT ORG F S 6 7 - 9 1011 8
Control History Data-contains assignment and control information relating to the case being worked on by a SC or DO employee regarding the account. Action History Data-contains data regarding actions taken on this account and general information that is not subject to reporting or analysis. These lines are repeated for each CONTROL ENTRY PRESENT. CONTROL SEQUENCE NUMBER-(Displayed only for the first case control entry for each case) CASE STATUS CODE A-Assigned S-Suspense M-Other C-Closed B-Background ACTION DATE-date ACTIVITY CODE IRS RECEIVED DATE ASSIGNED EMPLOYEE NUMBER CONTROL CATEGORY ORIGINATOR CODE FOLLOW-UP COUNT CONTROL BASE SOURCE CODE G-CC I-CC J-CC K-CC L-CC M-CC N-CC I-Daily ACTON ADJ54 CHKCL RFUND CHK64 DRT24, DRT48 FRM34 Utility Run TDI Analysis TIF Update TIF Update CONTROL-HISTORY-GROUP added to TIF ACTION EMPLOYEE NUMBER or audit
U-Special 3-Weekend 4-Weekend W-CC X-CC
NOREF STN9O
Any line marked with # is for official use only -- --
Y-CC 5-Post
DOALL Weekend TIF Update and Analysis
Status History Section MF Status History Data-contains data regarding Master File statuses, cycles and related data. SC Status History Data-contains those status codes, cycles and amounts which reflect the collection history in the Campus.
SERVICE CENTER HISTORY SECTION C-STS DATE STATUS-AMOUNT 3 CYC 4
Status History SectionlSTAUP Present 1 STATUS CODE STATUS DATE STATUS AMOUNT STATUS CYCLE
2
3 4
If status-code is 48 or 50, the line will appear as follows: 5 STATUS CODE STATUS DATE NEXT NOTICE NUMBER STATUS CYCLE MINIMUM NUMBER OF CYCLES DELAY BALANCE OF CYCLES DELAY
6
7 8 9 10
Reference IRM 2.3 Chapter 48 This command code displays all open unpostable cases for a specific sequence number. This command code is used prior to UPCAS, UPRES AND UPREV.
(48) UPTlN
Reference IRM 2.3 Chapter 37 Command code UPTlN will display all open and closed unpostables for a specific TIN. Closed unpostable records will remain on file for display for 90 days. This command code should be used by all Campus and Area Office personnel for account research.
- '&+-..
. --
--
Any line marked with # is for official use only . . -...

'
L.ai
13 - 66
lnput Display:
(49) URINQ
Reference IRM 3(25)(77)(20) lnput Screen: 1 URlNQ 2 BIRD 3 123,456,789,lO 4 39182-308-1 7905-2
(1) (2)
Command Code Name Control, if known UNKN - If added to UR file as unknown blanks - If name control is not known
(3) Original amount - must include decimal and comma(s) when present. Blanks - if amount not known (4) UR Control Number - Format NN (valid Area Office) or NNNNN-NNN-NNNNN-N with the first two numerics a valid Area office for this region. Blanks - when not known
Note: At least one of the elements (2 to 4) must be present.
Terminal Output Display This CC is used to request a display of the Unidentified Remittance File, based on elements input, name control, amount and the UR control number. The URF contains all IMF, BMF, EPMF and NMF remittances received without positive identification.
1 URlNQ 4 BIRD 4 EAGL
4
WOOD
2 AMOUNT 5 57009-099-00007-1 5 57627-099-42007-2 5 59224-559-221 17-3
Note: Will show the name control and control number of each recorded on file for the money The
1 2
3
CC URlNQ Amount Literal Original dollar Amount Edited Name Control UR CONTROL NUMBER EDITED
4
5
I
History Portion The History portion will vary depending on type of History item. For example, Code M, which is an application made through IDRS with CC URAPLM to one of the Master Files, IMF and BMF will have additional data items. The items shown in the History Section of CC URlNQ will be as follows:
2 AMOUNT
3
$ 171.34
URlNQ 4 BIRD
5 57009-099-00007-1
Type Application Code A-Record C-Name Status Code Change Change Check Number Change Information
D-Dishonored E-Employee F-Follow-up H-Freeze
History

-
I-General J-Received
Status Indicator Change Date Change Name Change Account Ledger Subsidiary Account Code Change Narrative Change Refund Address Change out of RegionIDeposit FundIGeneral Fund Change Record to Excess Collection Closed to DC, UR, XS money amount Change
K-Secondary L-Letter M-IMFIBMF 0-Source P-Second Q-SSN S-Street T-Transfer V-Voided W-Closed X-DLN Y-Record R-Manual
History
N-NMFlGeneral
U-CitylStatelZip
Change
Z-Correction App NIC TIN and F S
Date of Application
Employee Number
MFT
Tax Period Edited DLN Primary TIC Primary TIC Amount Edited (50) VPARS Reference IRM 2.42.3 Chapter 69 Voice Processing Account Referral Screen (VPARS) is a Telephone Routing lnteractive System (TRIS) command code. This command code is used by an assistor when the taxpayer has defaulted from a TRIS lnteractive Application(1A). The screen displays summary taxpayer account informaticr! from the Taxpayer lnformation from the Taxpayer lnformation File (TIF), as well as call referral data ?om the IP. The call referral process will capture and summarize the caller's actions into user friendly messages which will indicate at what point the caller defaulted from the application. The assistor ivill be able to continue the call from that point. There are new calculated data fields on the account summarj screen that will show the total of TDA and TDI yield scores, a total of balance due modules and a -:c.tal of assessed balances.

-. .
Reference IRM 2.4 Chapter 45 This command code is used to research the Excess Collection File. It displays one or more records on the XSF, based on the data elements input. The XSF can be researched in three different ways: by amount of remittance, name control or DLN. If the DLN is not known, adding the Area Office to one of the other data elements will narrow the search down from region wide to that Area Office.
1 1,,+.-t
14- 1
Section 14. Corporate Files On-Line

1
Summary
-CFOL provides NATIONWIDE access to information processed through any Area Office1 Campus and posted to any of the master files. -CFOL command codes provide on-line access to master file information, residing at MCCI DCC, via IDRS. -CFOL command codes are available even when IDRS is not. -CFOL command codes are for research only capabilities (cannot adjust accounts). -CFOL command codes will not show pending transactions, case controls, history items or unpostables. Therefore, IDRS research should be done prior to accessing certain CFOL command codes. -Additional reference information for the CFOL command codes can be found in IRM 2.3.
Help For CFOL Any CFOL command code with the definer "H" will display the help screen for that command code (i.e. BMFOLH).
Note: This will change as paging capabilities become available. CFOL COMMAND CODES
BMFOL BRTVU DDBOL DDPOL DUPOL EMFOL EOGEN ERTVU IMFOL IMFOR INOLE IRPOL IRPTR NAMESlNAMEE PMFOL RPPRT RTVUE/RTFTP RPVOL RPVUEIRPVCU SUPOL SPARQ TPClN TPCOL
14 - 2
CFOL COMMAND CODES TRDBV TRERS TRPRT
Important Note: All RTVUE and BRTVU screens reflect information as shown on the original posted return only. For post-processing adjustments, see Command Codes IMFOLand BMFOL. CC BRTVU will show those amended returns which are not "G" coded.
BMFOL
Reference IRM 2.3.59 BMFOL INPUT FORMAT BMFOL-NN-NNNNNNN NNYWYMMPPP BMFOL-NNN-NN-NNN NNYWYMMPPP Definer Code MFT Plan # TIN Tax Period File Source
(1) VALID DEFINERS FOR BMFOL

Definer A B E F H I K L Description ADJUSTMENT SCREEN ESTABLISH TAX MODULE TO MASTER FILE ENTITY SCREEN ENTITY FTD SCREEN HELP SCREEN INDEX (SUMMARY) SCREEN LOOKBACK PERIOD LAST PERIOD SATISFIED SCREEN EXEMPT ORGANIZATION SCREEN POSTED RETURN SCREEN COLLECTION STATUS HISTORY SCREEN TAX MODULE SCREEN CAWR SCREEN VESTIGIAL SCREEN (RETENTION REGISTER) QUARTERLY F941 AUDIT HISTORY SCREEN
R S T U
v
W

.~
Helpful Hints -use the index (definer "I") first for a complete snapshot of taxpayer's filing history -if the tax module does not exist, it will not show on the index screen -to determine if a tax return has been filed, the tax module must be on-line -use BMFOL to access retention register account information dropped to retention register in 1995 and beyond -if there is an "R" to the left of the tax period on the index screen, the account information for that tax period is located on the on-line retention register -use BMFOL with the appropriate definer (e.g., "T" for tax modules) to research tax account information on the on-line retention register -retention register tax account information will be returned within ten minutes after a request is made. The Business Master File On-Line (BMFOL) provides research of nationwide entity and tax data information posted to the BMF. BMFOL allows expanded research capabilitywhen routine IDRS research (i.e., SUMRY, TXMOD) results in "no data." It should be used in lieu of MFTRA where possible. BMFOL displays an index (summary) of tax modules, showing the tax years available. The screen contains nationwide information including entity, posted return, general tax data, status history, vestigial, adjustment, and audit history data for a specific TIN. The BMF contains information provided via weekly computer tapes submitted from each Campus. Several validity checks are performed prior to posting the information to the BMF. The BMF is updated weekly on Thursday morning.
BMFOL WlLL
-provide information currently on the master file (same as MFTRA) -allow research when IDRS is down -allow overnight screen display of tax modules not on-line -retain tax modules requested using definer "M"on-line for 21 days -display a listing of modules removed to the retention register -display TC 29x and TC 30x transactions -allow viewing of posted transactions on Thursday prior to weekend update at the Campuses -allow research of tax modules dropped to retention -allow reestablishment of tax modules to the master file
BMFOL WlLL NOT

-allow any changes to tax modules dropped to retention -allow access to accounts that merged to a new TIN after the tax module had been dropped to retention -allow access to accounts dropped to retention prior to 1995 -STATUS CD:-Code designating action being taken on a CAWR module. Values are: 00 Not significant 16 26 28 31 32 First Notice-Potential First Notice-Potential Manual notice issued Closed to Examination Closed to Collection Balance Due Overpayment
Closed to Intelligence Closed Module reanalysis Request transcript Notice issued on non-revenue case Automatic assessment of civil penalty Undeliverable CP 253, Suppress civil penalty Reserved Closed unreconciled Reserved
BRNU
(1) B R N U Input Format
BRTVU INPUT FORMAT BRTVU NN-NNNNNNN NNYYYYMM RISSSPPP OR PLAN # BMFSSN MFT DEFINER CODE TIN TAX PERIOD DUPIAMEND. SEQ # FILE SOURCE blank, V or W
(2)
Valid Definers for B R N U DESCRIPTION SUMMARY SCREEN SCREEN 1 SCREEN 2 SCREEN 3 SCREEN 4 SCREEN 5 SCREEN 6 SCREEN 7 SCREEN 8 SCH A, PG 1 SCH A, PG 2 SCH B, PG 1 SCH B, PG 2 SCH B, PG 3 SCH C, PG 1 SCH C, PG 2 SCH D DEFINER SH H2 SI 1 2 SJ J2 SK SL AA AB AC AD AE AF AG AH Al DESCRIPTION SCH H, PG 1 SCH H, PG 2 SCH l SCH I, PG 2 SCH J SCH J, PG 2 SCH K SCH L 943A or 945A SCREEN 1 943A or 945A SCREEN 2 943A or 945A SCREEN 3 943A or 945A SCREEN 4 943A or 945A SCREEN 5 943A or 945A SCREEN 6 943A or 945A SCREEN 7 943A or 945A SCREEN 8 943A or 945A SCREEN 9
DEFINER SM R1 R2 R3 R4 R5 R6 R7 R8 SA A2 SB B2 B3 SC C2 SD

- *
- - -
DEFINER SE SF
SG
DESCRIPTION SCH E SCH F SCH G FORM 3800 FORM 4136, PG 1 FORM 4136, PG 2
DEFINER AJ AK AL T3 Z1 ZZ
DESCRIPTION 943A or 945A SCREEN 10 943A or 945A SCREEN 11 943A or 945A SCREEN 12 FORM 4626 FORM 8817 FORM 1139
M1
N1 N2
BRTVU provides a display of the transcribed line items on all business tax returns and their accompanying schedules or forms as the returns are processed at the Campuses. BRTVU should be used in lieu of ordering returns, where possible. Duplicate and amended returns display the format of the year processed: therefore, the line numbers may not be consistent with the form. Duplicate and amended returns that are edited in the Campus with computer condition code "G" are not transcribed. Any adjustments resulting from these returns can be viewed on BMFOL "T" and BMFOL "A". BRTVU, with definer code "SM," displays the summary screen for a specific EIN, MFT, and tax period. The screen shows schedules/forms attached to the return and their respective definer codes. It also provides information about income, deductions, tax and remittance. Not all forms have summary screens. BRTVU provides on-line access to the Business Return Transaction File and displays information posted to the master file at MCC. The current processing year plus three prior years are available. The current processing year file accumulates weekly as additional returns are processed. Returns are accessed by the processing year, not by the tax year. For example, a delinquent return will show on the year it was received, rather than on the year for which it was filed. BRTVU WILL:
- show all transcribed lines as reflected on the original return
- reflect all returns processed during the processing year regardless of the tax period
- display delinquent and amended returns in the format of the year processed
- show computer-generated fields

BRTVU WILL NOT
- reflect any subsequent adjustments
- provide IDRS notice status, case control or APIPN transactions

- reflect refund offsets-see
BMFOL, DMFOL
HELPFUL HINTS
- BRTVU will default to the summary screen or page 1 if no definer is specified
- BRTVU shows FTD credits claimed on the return: check TXMOD or BMFOL to verify payments -when applicable, look at the summary screen first to see which scheduleslforms are attached and the definer needed to view the schedulelform.

-
DDBOL
Dependent Database On-Line - IRM 2.3.54 The Dependent Database On-Line (DDBOL) command code will allow IDRS users to access the Dependent Database. The command code will retrieve ElTC and Dependent issues, which were generated, from the IMF taxpayer's return. Input Screen:
(1) COMMAND CODE TIN -will be an IMF edited SSN format. CC DEFINER >IProcessing Year 2001 and Tax Return 2000 >2 - Processing Year 2002 and Tax Return 2001 >3 - Processing Year 2003 and Tax Return 2002
DDBOLI nnn-nn-nnnn ***DEPENDENT DATABASE ISSUES *** Primary SSN: nnn-nn-nnnn n (2 (3) Citizenship code: x : nn (5) Disposal Code (7) Transaction Code: nnn (9) Transaction Code: nnn (11) Other Available Tax Processing Years on DDB: YYYY FCR DATE:MMIDDNW (4) (6) (8) (10) (1) TC424 Cycle: YYYYnn Cycle Closed: YYYYnn Tax Change : +nnn,nnn ElTC Change : -nnn,nnn
/POTENTIAL ISSUES(S) for Tax Processing Year: YYYY (12) For DLN: nnnnnnnnnnnnnn ( I 3) FROM RULE (n) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx (14) (15)Filing Status (16)EITC for child nnn-nn-nnnn (17)Exemption for dependent nnn-nn-nnnn (18)Child Tax Credit for dependent nnn-nn-nnnn (19)Child Care Credit for dependent nnn-nn-nnnn
(20)From Rule n; nnn-nn-nnnn is Custodial Parent for nnn-nn-nnnn
(1) FCR DATE -The date of the most current Federal Case Registry data being used. (2) Primary SSN: - The Primary Taxpayers TIN and TIN Type that was accessed on the Dependent Database. Citizenship code: - (A = U.S. Citizen; B = Alien allowed to work; C = Alien, not allowed to work; D = Other Alien; E = Alien student-restricted work authorization; F = Conditionally legalized alien - status not known)
(3)

.as-
(-
(4)
TC424 Cycle: - This is the cycle that the Primary SSN's refund was frozen. Disposal Code: - This is the disposition of the examination.
(5)
(6) Cycle Closed: - This is the cycle that the examination was closed.
(7) Transaction Code: - This is the transaction code associated with the Tax Change Amount.
(8) Tax Change: - This is a dollar amount, negative or positive, which is the result of the examination.
(9) Transaction Code: - This is the transaction code associated with the EITC Change Amount.
(10) ElTC Change: - This is a dollar amount, negative or positive, which is the result of the examination.
(11) Other Available Tax Processing Years on DDB: - This field shows any other years where the Primary SSN appeared on the Dependent Database.
(12) Tax Processing Year - This field matches the Tax Processing Year in the Command Code Definer for DDBOL. (13) For DLN: - Document Locator Number
(14) FROM RULE(n) - The number and description of the rule fired in the Dependent Database from the taxpayer's return.
(15) Filing Status - is an issue for this Taxpayer Return. (16) EITC for child -This child's SSN is an issue for the Earned Income Tax Credit.
(1 7) Exemption for dependent -The dependent's SSN is an issue for the Exemption.
(18) Child Tax Credit for dependent - The dependent's SSN is an issue for the Child Tax Credit. (19) Child Care Credit for dependent - The dependent's SSN is an issue for the Child Care Credit.
(20) From Rule n; - Additional notes for this rule which link the Taxpayer to another child SSN.
DDPOL
Duplicate Direct Deposit On-Line Research - IRM 2.3.74
'\
-\
The Duplicate Direct Deposit On-Line system allows IDRS users to access the Duplicate Direct Deposit Database using Command Code DDPOL. The command code displays both IMF and BMF taxPayer information to the user to help aid in fraud detection by monitoring duplicate direct deposits made to taxpayer's bank accounts.

--. -- -
Input Screen:
(I) COMMAND CODE CC DEFINER > I - Search 2001 Tax processing year (2000 Tax Return) >2 - Search 2002 Tax processing year (2001 Tax Return) >3 - Search 2003 Tax processing year (2002 Tax Return) FILE TYPE CODE >I - IMF >B - BMF ROUTING TRANSACTION NUMBER BANK ACCOUNT NUMBER
IDPOL
*DUPLICATE DIRECT DEPOSIT FILE*
(EAR CCYY RTN nnnnnnnnn BANK ACCOUNT NUMBER nnnnnnnnnnnnnnnnn TOT RETURNS nnnn
SSN (5)
DLN
(6)
TAX PERIOD (7)
FILNG STATUS (8)
CYCLE ADDED (9)
REFUND AMOUNT (1 0)
( 12) PAGE 00 1 OF 002
DDPPG 002
(1) YEAR - The year the return was filed (2) (3) RTN - The Routing Transaction Number which is displayed back from the input screen BANK ACCOUNT NUMBER - Displayed back from the input screen
(4) TOT RETURNS- The total number of returns for the input RTNlBAN
(5)
(6)
SSN for IMF or EIN for BMF DLN
(7) TAX PERIOD - The tax period of the return
(8) (9)
FILING STATUS
- Indicates the taxpayer's file status
CYCLE ADDED - The cycle added to the Master File
(10) REFUND AMOUNT - The amount that was deposited into the BAN (11) ZIP CODE
14 - 9
(12) PAGING DISPLAY - The paging display shows the number of the page being displayed, the total number of pages in the display, and the number of the next page. The cursor will automatically follow the page number shown and when the ENTER key is depressed, the terminal will display the next page of data.This may be either the next page or any page designated by overlaying a page number onto the format by key input. No entry code is needed to move from one page to another.
DUPOL
Duplicate TIN On-Line Research - IRM 2.3.68 The DUPOL Command Code will available for use on January 2, 2003. It extracts taxpayer information from the Duplicate TIN Database for the tax processing years 2000,2001, and 2002. The DUPOL command code will be used as a research tool to help aid in the fraudulent use of SSN's in both paper and electronically filed returns. DUPOL also provides an IDRS-like paging facility. DUPOL and the Duplicate TIN Database does NOT, however, reflect any subsequent adjustment activity. Input Screen:
DUPOLxnnnnnnnnnv ( I )
(1) COMMAND CODE TM - will be edited or unedited SSN format COMMAND CODE DEFINER - Will be a 1 , 2 or 3 > I - Search 2001 Tax processing year (2000 Tax Return) >2 - Search 2002 Tax processing year (2001 Tax Return) >3 - Search 2003 Tax processing year (2002 Tax Return)
Any other definer code (including definers valid in previous years) will return an error message. TIN-TYPE-CD (or validity digit) of either a blank (valid SSNs) or an asterisk for invalid SSNs.
DUPOLxnnnnnnnnnv
**DUPLICATE TIN FILE** FOR TAXYEAR: nnnn (2) KCSC: nnnn MSC: nnnn
mmlddlccyy
TOTAL NATIONWIDE USE ON SSN: nnnnn (1) (3) ANSC: nnnn ATSC: nnnn AUSC: nnnn BSC: nnnn CSC: nnnn FSC:nnnn
OSC: nnnn PSC: nnnn
SSN
(4)
DEPD SSN PRIMARY FILING STAT SOURCE REV PRIORITY FILE LOC CD ADDED NUM SSN STATUS N J ! CODE DATE CODE (5) (6) (7) (8) (9) (10) (11) (12) (13) LINES ARE REPEATED WHEN SIGNIFICANT (14) PAGE 001 OR 002 DUPPG 002

--. .-
TOTAL NATIONWIDE USE OF SSN -a national count of how many times the requested SSN was used FOR TAX YEAR - the tax period of the return CAMPUS COUNT(S) OF SSN USE - number of times the SSN was used at each CamPUS REQUESTED SSN- displays queried SSN FILE LOCATION CODE - indicates where return was filed, will be in the format (service center code-service center lit-type of return) for example: (71-MSC ELF) ADDED - Julian date of when taxpayer's return was added to file NUM - A sequence number of the displayed data. PRIMARY SSN - primary taxpayer on the return of requested SSN FILING STATUS - indicates taxpayer's file status:
0 = None 1 = Single 2 = Married filing jointly 3 = Married filing separetly 4 = Head of Household 5 = Qualifying widow(er) with dependent child
(10) DEPENDENT STATUS INDICATOR - indicates if SSN was claimed as a dependent on separate return 0 = Cannot be claimed on another return 1 = Claimed as dependent on another return (11) SSN SOURCE CODE - indicates how SSN was claimed on return PRIM = filed as primary SECD = filed as a secondary DEPD = filed as dependent EIC = filed as Earned Income Credit EID = filed as both dependent and Earned Income Credit 2441 = Dependent care expense form 8839 = Adopted dependent form 8863 = Hope and Lifetime Education Credit Form (12) REVERSAL DATE - if significant, indicates Julian date of when return was reversed (13) PRIORITY CODE - indicates prohibited use 0 = no prohibited use 1 = used as EIC more than once 2 = used as dependent more than once 3 = used as primary on one return and as secondary on another. Filing status of 2 or 6 4 = used as secondary and dependent or EIC

.
&
5 = used as primary or secondary and dependent 6 = used as primary with a filing status other than 3 or 4, and also used as secondary on another return with filing status of 3 7 = used as secondary more than once 8 = used as qualifying TIN on Form 2441 and claimed by different primary TIN(s), OR used as qualifying TIN on Form 8839 and claimed by different primary TIN(s), OR used as qualifying TIN on Form 8863 and claimed by different primary TIN(s), (14) PAGING DISPLAY - The paging message shows the number of the page being displayed, the total number of pages in the display, and the number of the next page. The cursor will automatically follow the page number shown and when the ENTER key is depressed, the terminal will display the next page of data.This may be either the next page or any page designated by overlaying a page number onto the format by key input. No entry code is needed to move from one page to another.
EMFOL
Reference IRM 2.3.64 EMFOL INPUT FORMATS: EMFOL NN-NNNNNNN EMFOL NN-NNNNNNN PPP
EMFOL NN-NNNNNNN PPPYYYYMM
(1) VALID DEFINERS FOR EMFOL

DEFINER D E H DESCRIPTION PLAN ADMINISTRATOR DATA SCREEN FILER ENTITY SCREEN HELP SCREEN INDEX SCREEN PLAN DATA SCREEN STATUS HISTORY SCREEN TAX MODULE DATA SCREEN
I
L S T
POTENTIAL USES Definerls D D Information Desired Administrator Name & Address Administrator Phone A 0 Code Definerls E E L Information Desired Entity Name Control Prior Primary Name PYM (Plan Year Ending Month)
14 - 12
POTENTIAL USES Definerls L L T E T T L T L T, S L L L L I Information Desired Application Data (from TC121-Form Business Code CAF Code CAF Indicator CCC (See RCC) Current Master File Status Filing Requirements Form 5330 Tax Due Funding Arrangement IDRS Status Participants EOY Pension Code Plan Effective Date Plan Name (plan first name lieu only) L T I;T T T T 5307) T E Return DLN Sponsor Entity Transaction Codes Sponsor Phone TC14X TC150 Posted TCl5l TC154 (Form 5330 data) TC59X Termination Data (from TC125-Form Transaction Date (TC150 Received Date) L E E Welfare Code XREF EIN XREF Plan Number 5310) Definerls T Information Desired RCC (Return Condition Code)
L
T
HELPFUL HINTS -use the index (definer "I") first for a complete snapshot of the plan sponsor's filing history -always check the latest update cycle found in the (UP CYC:) field The Employee Plans Master File On-Line (EMFOL) provides research of nationwide entity, plan and tax data posted to the Employee Plans Master File (EPMF). EMFOL allows expanded research capability when routine IDRS research (e.g., SUMRY or TXMOD) results in "no data available." It should be used in lieu of MFTRA or ACTRA, where possible. EMFOL definer "I" displays an index (summary) of tax modules, showing the tax years available. The screen contains nationwide information including plan number, tax period, posting status, campus code, form type (on ERTVU), schedule indicator on ERTVU, and plan first name for a specific EIN. The EPMF contains return information provided via weekly computer tapes submitted from a Department of Labor contractor, as well as other IRS transactions. Several validity checks are performed prior to posting the information to the EPMF. The EPMF is updated weekly by Tuesday morning. EMFOL WlLL -allow immediate research of sponsor entity data, administrator data, plan module data, and tax module (return module) data. EMFOL WlLL NOT -show pending (AP,EP,PN,DU, etc.) transactions. control bases, history items, unpostable CARE OF NAME Input through CC BNCHGIESIGN.
Any Line marked with # is for official use only
r
\
EOGEN
Reference IRM 2.3.47 Input format:
EOGENPNNNNST
(1)
Valid definers for EOGEN P= Parent Information (BMFOL Definer " 0 " display) S=Subordinates Listing: In aplhabetical order by Sort Name
Helpful Hints -An EIN is not necessary to use this command code -Group Exemption Number (GEN) must be 0001 to 9999. -If the GEN is unknown, but EIN is, use the BMFOL Definer " 0 " to obtain the GEN, then EOGENS for the subordinates listing. -The "S" display provides the ability to move the cursor to an EIN if desired, input Entry Code and transmit for a BMFOLO display for that subordinate. -Paging for EOGEN is done by pressing "transmit". A definer code or entry code is not necessary.
EOGEN Will
-Find a Group Exemption Ruling "parent" organization using the GEN for that organization. -Find the subordinate organizations for a parent organization's Group Exemption Ruling. -Narrow the search by state if desired ("." can be input for search by foreign address). This will be necessary if entry without it causes the 30 page limit to be exceeded. -Replace use of the microfiche GEN Register.
EOGEN will not
-Search by EIN -Provide full entity information for subordinate organizations. It serves as a starting point for other research command codes.

- -*--
--
ERTVU
ERTVU INPUT FORMATS: ERTVUL ERTVU-NN-NNNNNNN ERTVU NNNNN-NNN-NNNNN-NS Return Status Code (DLN Request) (Help Screen)
ERTVU-NN-NNNNNNNSPPPYYYYMM
Tax Period (EIN Request) Plan # ( E N Request) Return Status Code ( E N Request)
EIN or DLN Definer Code
RETURN STATUS CODES >C - Posted Record (Current) >H - Historic Record >I - lntrim Record (DLN only) >U - Unpostable Record (DLN only)
(1)
Valid Definers For ERTVU DEFINER BLANK BLANK BLANK BLANK DESCRIPTION FORM 5500 FORM 5500-C FORM 5500-R FORM 5500-EZ SCHEDULE A (processed through GMF only) SCHEDULE B SCHEDULE C SCHEDULE D SCHEDULE E SCHEDULE F SCHEDULE G HELP SCREEN SCHEDULE l SCHEDULE P R SSA SCHEDULE R SCHEDULE SSA SCHEDULE T Form 5330 INDEX HELP

.
->__
.-- -
POTENTIAL USES
- Verify specific line items on returnlschedule - Obtain a print as replacement for a return - Process amended returnsllate replies - Determine type of pension or welfare plan - Conduct examinations where original return is not needed - Answer question about returns already filed - Aid in determining compliance - Prepare delinquent returns from prior history
- Determine if return was signed

HELPFUL HINTS -The index displays the EIN, plan number, tax period type of last return posted to each tax period, and indicates what returns and associated schedules are displayed on ERTVU. - Use the index (definer "N") first for a complete snapshot of the plan sponsor's filing history -Always check the latest update cycle found in the (UP CYC:) field - If a return contains more than two pages, the first page of each screen contains a line item index - a Schedule A index is displayed on the first Schedule A
The EPMF Return Transaction File On-Line provides on-line access to the Employee Plans Return Transaction File (RTF) including transcribed and edited information from Form 5500 series return, edit sheet information, calculated amounts, correspondence indicators and accompanying SchedC, ules A, 6, D, E, F, G, H, I, P, R, SSA and T. The ERTVU (EFAST) database contains the current year and nine previous years. The database is updated weekly. The EPMF processing year begins on July 1 of each calendar year. All EPMF returns are due 7 months after the close of the Plan Year. For example: if a plan year ended January 31, the return would be due August 31. ERTVU WILL
- reduce the need to order an original return. - display posted record: "C" current, "H" - Historic, "I" - lntrim (DLN only), "U" - Unpostable (DLN only)
10
IMFOL
Reference IRM 2.3.51 IMFOL INPUT FORMATS: IMFOL NNN-NN-NNNN IMFOL NNN-NN-NNNN NNYYYYMM
(1) VALID DEFINERS FOR IMFOL
DEFINER A
DESCRIPTION ADJUSTMENT SCREEN Reestablish tax module onto Masterfile

- .-
.-
--
DEFINER
DESCRIPTION ENTITY SCREEN HELP SCREEN INDEX (SUMMARY) SCREEN RETURN SCREEN COLLECTION STATUS HISTORY SCREEN TAX MODULE SCREEN VESTIGIAL DATA (RETENTION REGISTER) AUDIT HISTORY SCREEN
HELPFUL HlNTS
- use the index (definer "I"), first for a complete snapshot of taxpayers filing history - if the tax module does not exist; it will not show on the index screen
-if the "I" screen shows a balance and the tax module "T" screen does not, check the interest & penalty amounts on the "T" screen for accruals to date - substitute for a return will not be updated to reflect receipt of a return filed by the taxpayer - definer "V" cannot be accessed unless the entity is on-line -use IMFOL to access retention register accounts dropped to retention in 1994 and beyond -if there is an "R" to the left of the tax period on the index screen, the account information for that tax period is located on the on-line retention register -use IMFOL with the appropriate definer (e.g., "T" for tax modules) to access tax account information on the on-line retention reaister " -once an account is requested from the on-line retention register, account information is returned in up to 10 minutes
The Individual Master File On-Line (IMFOL) provides read-only access to the IMF. IMFOL allows expanded research capability when routine IDRS research (e.g., SUMRY or TXMOD) results in "no data." IMFOL also provides on-line research of the IMF retention register. It should be used in lieu of MFTRA, where possible. An index (summary) of tax modules shows the tax years available. The index contains nationwide information which includes entity, posted return, general tax data, status history, vestigial, adjustment, and audit history data for a specific Social Security Number (SSN). The IMF contains information provided via weekly computer tapes submitted from each Campus. Several validity checks are performed prior to posting the information to the IMF. The IMF is updated weekly. IMFOL WlLL
- provide information currently on the master file (same as MFTRA) - allow research even when IDRS is down - display listing of the modules removed to the retention register - display TCs 29X and 30X transactions - allow viewing of posted transactions at master file on Thursday prior to weekend updates at
the Campus
- allow research of tax modules dropped to retention - allow reestablishment of tax modules to the master file
IMFOL WlLL NOT
- show pending (APIPN) transactions, control bases, history items, unpostables, or
resequencing transactions
- allow you to compute interest via INTST if the module is not on IDRS. Use COMPA to update
the interest from data on IMFOLT. Review command codes on Universal Access for on-line updates - allow any changes to tax modules dropped to retention - allow access to accounts that merged to a new TIN after the tax module has dropped to retention (use IMFOR) - allow access to accounts dropped to retention prior to 1994 - show pending unpostable or resequencing transactions
11
IMFOR
Reference IRM 2.3.51 IMFOR INPUT FORMAT: 1 2 34 5 6 7 IMFOR NNN-NN-NNNN NNYWYMM W Y Y
1 2
Definers (T,R,S or A) SSN File Source (blank or *) MFT Tax Period blank Year Removed
3
4 5
6
7
(1)
VALID DEFINERS FOR IMFOR DEFINER A R S T DESCRIPTION ADJUSTMENT SCREEN RETURN SCREEN COLLECTION STATUS HISTORY SCREEN TAX MODULE SCREEN
HELPFUL HINTS
- first try accessing the desired tax module using CC IMFOL -only those modules dropped to retention in 1994 and later are available using this command code - the TIN input with IMFOR is the original TIN of the tax module when it dropped to retention - IMFOR is the same as IMFOL except it requires the input of the year the tax module dropped to retention

.
The Individual Master File On-line Recovery (IMFOR) provides read-only access to IMF retention register tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention. When an account merge takes place, retention register modules removed prior to the merge continue to be stored on optical disk under the old TIN. IMFOR WlLL
- allow research even when IDRS is down

account merge
- allow research of account information for tax modules that dropped to retention prior to an
- executive the same programs as IMFOL - provide the same screen responses as IMFOL - display the tax module screens only
IMFOR WlLL NOT
- display entity information, such as PDT Indicator and Name Control - allow the use of definer code "B" to reestablish account information to the Master File - show pending (APIPN) transactions, control bases, history items, unpostables or
- allow access to account information dropped to retention prior to 1994

- allow changes to account information
resequencing transactions
Reference IRM 2.3.47 INOLEGNNNNNNNNN INOLE NNN-NN-NNNN (Where definer is defined below)
(I) VALlD DEFINERS FOR INOLE

DEFINER G H P S T DESCRIPTION GENERAL SCREEN HELP EPMF PLAN INFO SPECIFIC ACCOUNT TIN TYPE KNOWN CROSS-REFERENCE INFORMATION
(2) VALlD DISPLAY FILE SOURCES
BLANK V
W
VALID SSN OR EIN INVALID SSN ON IMF VALID SSN ON BMF INVALID SSN ON BMF VALID IRA SSN OR EPMF EIN

- - -
INVALID SSN OR EPMF EIN HELPFUL HINTS

- INOLE must be input with a definer code - use definer G when the TIN type is unknown - use definer X to assist in locating TINS that have no MF Account
- use definer T when TIN type is known but research is needed on all accounts with the same
SSN or EIN INOLE provides access to the National Account Profile (NAP) which contains selected entity information for all Master File (MF) accounts. The NAP contains vital information that can identify the taxpayer, but does not contain all the entity data for the taxpayer. Therefore, other entity research may be necessary, using command codes ENMOD, IMFOL and BMFOL. INOLE displays entity data from all master files, the Social Security Administration, and cross-reference data for any specified TIN which resides on the NAP. The master file data is obtained from the Individual Master File (IMF), Business Master File (BMF), Individual Return Transaction File (IRTF), Business Return Transaction File (BRTF), Information Return Master File (IRMF), Payer Master File (PMF), Employee Plans Master File (EPMF), and Debtor Master File (DMF). The Social Security information is received on the DM-I Tape. Cross-reference data includes spousal information, prior name lines, sole proprietor TINS, etc. INOLE is updated each Wednesday at the computing centers. The DM-1 is updated quarterly during cycles 05, 18, 37 and 44. INOLE WlLL
- provide filing status codes - provide mail filing requirements (filing requirement codes) - provide SSA information - provide IMF prior namelines
- provide date of birth and date of death - provide primary taxpayer nameline - provide cross-reference TINS when primary TIN is known
INOLE WlLL NOT
- provide transaction codes

- provide master file indicators - provide Collection data - provide telephone numbers

.
--
13
IRPTR
Reference IRM 2.3.35 Command Code IRPTR (Information Returns Master File Transcript Request) allows IDRS users to request either online or hardcopy IRP transcripts from IRMF.
(1) IRPTR Input Fomat
Definer (H, E, R, 0, L or W) Entry Code
Format for definer 0, L or W: IRPTR-NNNNNNNNNVYYWDDEC Entry Code Doc Code Tax Year TIN Type and Validity TIN Definer (0, L or W)
Note: Only the definer ( 0 or L) alone will display IRPTROIL Help Screen
Format for Individual Document Screens:

--
IRPTR-NNNNNNNNNWYYYDDPPPPEC Entry Code Go to page number Doc Code Tax year TIN Type and Validity TIN Definer (N, P or W)
(2) VALID DEFINERS FOR IRPTR

DEFINER H E R
0
DESCRIPTION Help Recipient (Payee) Hardcopy Request Payer Hardcopy Request Payee On-Line Request Payee IRPOL Summary Request Payee Sanitized On-Line Request
L
W
The definers below are valid only afler using IRPTRO or IRPTRL:

.
-.
.- .-
DEFINER
DESCRIPTION
Next Page on lndividual Document Screen Previous Page on lndividual Document Screen Make a Taxpayer's copy of the Individual Document Screen Make a Taxpayer's copy of the IRPOL Summary Request Go to Summary Screen Make a Payee Hardcopy Request of the current IRPTRO or IRPTRL request IRPTR is used to request either on-line or hardcopy lnformation Returns Processing (IRP) transcripts from the lnformation Returns Master File (IRMF). It can request a particular Payee (online or hardcopy) or Payer (hardcopy only) TIN along with one or more Tax Years. Any hardcopy requests, which result in printing a least 2000 pages, will not be processed and a rejection notice will be sent to the requester. If a large volume of papers on a single request is needed, please contact the user support representative.
(3)
IRPTR Schedule
All hardcopy requests are processed every Wednesday at Noon EST. The transcripts will be shipped to Campuses within 1 to 2 weeks. Contact your distribution center on the status of your transcripts. Hardcopy requests for tax year (TY) 1996 to 2001 can be made from cycle 200229 through 200328. Last day to request T Y I 996 is Wednesday, July 9, 2003 by Noon EST. Hardcopy requests for TY 1997 to 2002 can be made from cycle 200329 through 200428. The last day to request TY1997 is Wednesday, July 14, 2004 by Noon EST. On-line requests for TY 1996 to 2001 can be made from cycle 200231 to 200330. The TY2001 database will be updated once a month from cycle 200233 to 200304. On-line requests for TY 1997 to 2002 can be made from cycle 200331 to 200430. The TY2002 database will be updated once a month from cycle 200333 to 200404. HELPFUL HINTS
- Be sure to check PMFOL before using IRPTR for a Payer Request to see if you should make
your request for a specific document type with count limits. A single Payer Request input using 99, WW or 00 could result in thousands of transcript pages consisting of tens of thousands of IRP documents. - Do not use hyphens or blanks when entering SSN or EIN. - For IRPTR Definer "E" and "R", an will appear to the right of the invalid field(s), if data entered is incorrect or invalid. - For IRPTR Definer "O", "L" and " W , any invalid or incorrect field will result in IRPTROIUW Help Screen with error message on line 24. - Enter routing information (e.g., group, stop number, name) at all times to ensure correct distribution. - Enter phone number at all times to allow distribution center to contact you for further clarification on routing information. - For more in-depth information on IRPTR, see IRM 2.3 Section 35. Command Code IRPTR.

7
(4)
Available IRMF Transcript Document Types by Tax Year Doc. Code TYI 996
Document Type
ALL TYPES 1042-S PASSPORT GREEN CARD W-2 5498 MSA 5438 IRA W-2G W-4 8596 FED CONTRACTOR CASINO CTR CMlR FORM 4790 8300 K-I 1065 K-I 1041 K - I 1120s 1099-S 1099-B 1099-A 1098 SSA-1099 1098-T 1098-E 1099-C 1099-G CTR 1099-DIV 1099-INT 1099-LTC 1099-MSA 1099-M ISC 1099-01D 1099-PATR 1099-R ALL NON WAGE ALL WAGE
00 02 15 16 21 27 28 32 42 59 61 63 64 65 66 67 75 79 80 81 82 83 84 85 86 89 91 92 93 94 95 96 97 98 99* WW*
Note: '99 & WW are not valid for current year on-line Payee Transcript Requests

. --- --
(5)
Function CodeslAbbreviation-Examples AP CI CO IA EP Appeals Criminal Investigation Collection Internal Audit Employee Plans1 Exempt Organizations PR EX TS SC Problem Resolution Examination Taxpayer Service Service Center Enter any other function unique 2 letter abbreviation
# #
Reference IRM 2.3.60 Command Code NAMES searches for SSNs for both the Primary and the Secondary filer. Command Code NAMEE searches for ElNs for both Primary and Doing-Business-As (DBA) names. The most efficient search is done when the name and zip code fields are entered. These command codes do not perform a character-by-character comparison like SSNADIEINAD, but accesses the national file (NSF) at MCC and will search for phonetic and spelling similarities. Common abbreviations like: Mr. Mrs., Jr., IRRV TR, MD, Corp, Inc will not be used as search criteria. If "No Data Available", verify input, try again after removing input fields in the following order: Street Address; City Name; last 2 digits of zip code. NAMESINAMEE do not automatically reduce the search. NAMESINAMEE does not perform searches on partial last names or partial first names. Screen Input NAME NAMES - Last name ',' Full first name or First initial or blank NAMEE - 4 significant words -or-Last name ',' initial
ADDRESS CITY STATE ZIP DOB Full 5-digit zip code or 3-digit zip-sectional code Use only if necessary - will result in long response time
COUNTRY
SCREEN DISPLAY
NAMES Search request data (1) TAXPAYER NAME: Primary SSN: Source code: Year: Date-of-Birth: Filer Code: Secondary SSN (2) Street Address: City: State Code: Zip

-
NAMEE Search request data (1) TAXPAYER NAME Street Address: City: State Code: Zip
(2)
Doing-Business-As name: EIN: Source code: Year Street Address: City: State code: Zip
(3)
Source code: (1) blank = valid IMF or BMF (2) * = invalid IMF
(3) V = valid BMF

(4)
W = invalid BMF
N = NMF P = EPMF
(5)
(6)
(7) # = Account not Posted to Master File

( 8 ) K = KlF extraction
Filer code: blank = primary filer, S = secondary filer Hardcopy request NAMESINAMEE with a definer "Xuwill generate a request for a NSF Hardcopy Report. A "HARDCOPY REQUESTED" message will appear on the terminal, then once a day a NSF Hardcopy Report will be created at MCC and electronically routed to the UNISYS print queue at the Campus associated with the requester. The printing and distribution of the NSF Hardcopy Report will be handled by each Campus.
15
PLlNF
For EO cases, Command Code PLINF shows identifying information and certain critical master file entity information (if it is present on the PCCF). Complete history information is shown.
16
PMFOL
Reference IRM 2.3.53

(1) PMFOL INPUT FORMAT
PMFOL-EC Entry Code Definer (H, S. D o r B)
Format f)r Definer S and B: PMFOL-INNNNNNNNNYYYYEC Entry Code Tax Year TIN TIN Type Definer (S or B) (First Summary Page or Backup Withholding)
PMFOL-INNNNNNhWNYYYYSSEC (Second Summary Page) Second Page - "02" Definer S

Format for Definer D: PMFOL-INNNNNNNNNYYYYAEC (First Detail Page) Entry Code Transmittal Code A - U or Z Tax Year TtN TIN Type Definer D PMFOL-MNNNNNNNNY Y Y YAPPEC Page # 1 - 99 (Second Detail Page)
VALID DEFINERS FOR PMFOL DEFINER H

S D
DESCRIPTION
HELP SUMMARY DETAIL PAGE(S) Backup Withholding
TIN ID
1 2
DESCRIPTION
SSN EIN
B
HELPFUL HINTS
- Before April 2003, TY2001 - TY1997 is available for online requests.
- TY1997 will be dropped in March 2003.
- After March 2003, TY2002 - TY1998 is available for online requests. - Up to 99 pages of information are available - Enter page number desired-if no page is entered the screen defaults to page 01 - The PMF response will insert the next page number if available - To skip pages or to backup, change the page number - up to 3 forms per page will display on the Detail Screen - Penalties are edited in thousands; if no penalty, the amount field will be two zeros or if too
large, it will be all asterisks. PMFOL is a research tool which provides information from the Payer Master File (PMF) at MCC. The summary screen shows all sources of income and amounts, withholdings, and the number of documents filed by the payer as shown on Form 1096. The civil penalties associated with each of these document types are also reflected.
',
The detail screen makes available information for each document transmitted via Form 1096. PMFOL WlLL
- reflect civil penalty assessments
- reflect counts for W-2s on the summary page and W-3s on the detail Page(s) for those
documents subject to civil penalty assessments
PMFOL WlLL NOT

- reflect all W-3s filed
- display individual payee documents but only the number filed by the payer
17
REMRQ (NAI Access)
Reference IRM 2.3.67 Command Code REMRQ is provided to furnish direct access to the National Account Index. This command code will display the remote Campus location for the input TIN, DISPLAY SOUCE CODE, MFT, TAX PERIOD and PLAN NUMBER. REMRQ has two optional definers that will require the TIN and DISPLAY SOURCE CD as input. Definer " A will display an index of all tax module and entity information that can be found on the TIF nationwide. Definer "N" will display an index of all ANMF tax modules and entity information that can be found on the TIF nationwide. REMRQ INPUT FORMAT 1 2 3 REMRQ NNWNNVNNNW NNN NN NNNNNN 4 5
( I ) COMMAND CODE TIN - will be edited S S N E N format (2) DISPLAY SOURCE C D - required (3) PLAN NUM (required for EPMF) (4) MFT - required (5) TAX PERIOD - required
REMRQ INPUT FORMAT WITH DEFINER:
REMRQV N N W N N V N N N W
DEFINER
TIN
DISPLAY SOURCE CD
( 1 ) COMMAND CODE TIN - will be edited SSSEIN format COMMAND CODE DEFINER - will be an "A" o r "N" or blank A - Display an index of all accounts on the TIF nationwide N - Display an index of ANMF accounts on the TIF nationwide blank - Display the remote Campus location for the input

>
--
18
RTVUE / RTFTP
RTVUE INPUT FORMAT RTVUE NNN-NN-NNNN NNYYYYMM SM

(1) VALID DEFINERS FOR RTVUEIRTFTP
DEFINER AI AC CA C1 C2 C3 DC El EC F1 F2 FA FB FT FR H1 HA H2 HB IR
DESCRIPTION Page 2 Itemized Deductions Form 8839 Form 4684 Schedule C Second Schedule C (If more than one filed) Third Schedule C (If more than two filed) Page 2 of summary screen Schedule EIC Form 8863 Schedule F Second Schedule F (If more than one filed) FIRST SCH F, pg 2 SECOND SCH F, pg 2 FORM 1116 FORM 4835 Screen 1 of Schedule H Screen 2 of Schedule H Second Schedule H Screen 1 Second Schedule H Screen 2 Form 8606 Form 2441 Form 2555 Second Form 2555 FORM 3800 FORM 4136 FORM 4797 FORM 4972 Screen 1 of return Screen 2 of return Screen 3 of return Screen 4 of return Screen 5 of return Screen 6 of return FORM 5329 Schedule SE Second Schedule SE (If more than one filed)
K1
L1
L2
M1
N1
PI
Q1 R1
R2
R3
R4
R5 R6 RY S1 S2
DEFINER
SA
DESCRIPTION
Schedule A Schedule B Schedule D Schedule E Schedule J Summary Screen Schedule R Form 6198 Screen 1 of Form 6251 Screen 2 of Form 6251 Form 41 37 Second Form 4137 (if more than one filed) Form 8586 Form 8853 Second Form 8853 (if more than one filed) Form 8615 Form 8814
SB SD SE SJ SM SR
sz
TI T2
U1
u2 v2 W1 W2
XI
z1
RTVUE provides a display of line items transcribed from Forms 1040 series and their accompanying schedules and/or forms as the returns are processed at the Campuses. Returns filed using traditional or alternative methods are included. RTVUE should be used in lieu of ordering returns, where possible. The summary screen shows scheduleslforms for a specific SSN, MFT, and tax period and their respective definer codes. It also shows information about income, filing status, tax and payments. If no definer code is used, RTVUE will default to the summary screen. RTVUE provides on-line access to the Individual Return Transaction File, as well as displaying a minimal amount of information posted to the IMF. Returns are located via processing year, rather than tax year (e.g., a delinquent return will be requested by the year processed). The current processing year plus three prior years are available. The current year file is added to weekly as additional returns are processed.
RTVUE WlLL
- show all transcribed lines as reflected on the original return - display returns processed during the processing year regardless of the tax period - show computer generated fields
- show estimated tax payments and refunds claimed on the return - reflect corrections made at the Campus during processing
RTVUE WlLL NOT
- reflect any subsequent adjustments - show amendedlduplicate returns

- provide IDRS notice status, case controls or APIPN transactions - reflect estimated tax payments posted to the master file
- reflect refund offsets-see
DMFOUIMFOUBMFOL
HELPFUL HINTS
- check summary screen first for list of all scheduleslforrns associated with the return -delinquent returns are displayed in the format of the current processing year; therefore, line numbers on the screen may be inconsistent with line numbers on the return - if EIC is present either in the return transaction column or the computer-generated column, but no EIC schedule (Definer E l ) is present (missing or not transcribed), credit is computed from information on front of return- verify estimated tax payments and refund claimed - if no definer code is used, screen will default to summary screen - returns processed in prior years will not be merged; access account using the old TIN
(2)
RTFTP Screen
The Return For Taxpayer (RTFTP) screen provides a sanitized version of RTVUE and can be provided to the taxpayer. Use RTFTP as a copy of the return where possible. Examples of information deleted are: CMPTR TRANS, DOB, Total Positive Income, etc. HELPFUL HINTS -delinquent returns are displayed in the format of the current processing year; therefore, line numbers on the screen may be inconsistent with line numbers on the return - math errors andlor corrections made to the original return are not shown on RTFTP - returns processed in prior years will not be merged; access account using the old TIN RTFTP WlLL
- show all transcribed lines as reflected on the original return
RTFTP WlLL NOT

- change the original return posted data
- reflect any subsequent adjustments

- show amendedlduplicate returns - show computer generated fields or IRS codesledits - show date of birth

....
~
-- -- - -
14 - 30
19
RPVUE
RPVUE INPUT FORMAT: RPVUE YYYYNNN-NN-NNNNRMF,YYYYMM,NNN-NN-NNNNT,FORM#,DOCDCDC YYYY NNN-NN-NNNN orNN-NNNNNNN OR PNNNNNNNN R *MF *YWYMM PROCESSING YEAR PREPARER'S TIN SSNorEINorPTlN
RETURN TYPE INDICATOR MFT CODE TAX PERIOD
*NNN-NN-NNNN TAXPAYER'S TIN *or NN-NNNNNNN SSN or EIN *T TAXPAYER'S TIN VALIDITY INDICATOR *FORM# "DO "CDCDC FORM NUMBER AREA OFFICE CODE DEFINER CODE
* Denotes Optional Fields
RPVUE is an on-line research tool provided to afford easy access to the Preparer Listing Information which is extracted from the BMF and IMF returns and is currently available in the Preparer Inventory Listing (PIL) report. RPVUE should be used in lieu of the PIL report to identify suspect Return Preparers in conjunction with the Questionable Refund Program, where possible. The summary screen shows preparer entity information; number and percentage for refund and EIC returns prepared. RPVUE provides on-line access to the Preparer Listing Database, as well as displaying entity information. The current processing year plus three prior years are available. To search for only the most recent posting cycle's data, use the command code RPVCU in place of CC RPVUE with the above parameters.
HELPFUL HINTS
valid Return Type Indicators are: I - indicates that this search is for IMF returns B - indicates that this search is for BMF returns -the valid MFT for IMF Returns is 30 -the valid MFT for BMF Returns is 02, 05 or 06 -the valid form number for an IMF return is 1040 -the valid form numbers for a BMF return are 1041, 1065, 1120, 1120A or 1120s -the following relationship must exist between the form number and the MFT code: -the
Any line marked with # is for official use only _ ___ ---I -
Form Number 1040 1041 1065 1120 1120A 1120s
MFT Code 30 05 05 with Doc code 65 02 with Doc code 10 or 11 02 with Doc code 09 02 with Doc Code 16
Note: the Doc code is found within the DLN of the Preparer ID record. -if no definer is used, screen will default to summary screen -if a EIN is used, place a space after the EIN -if a PTlN is used, place two spaces after the PTlN -required fields to initiate a search are the: Processing Year Preparer TIN Return Type Indicator -when a search parameter results in a response of over 9999 returns, a message will be given along with the Summary Screen averages for those first 9999 records-it is then encouraged to narrow the scope of the search. -the Taxpayer Information Screen is sorted by Tax Period then by Taxpayer TIN -the optional fields are followed by a comma except for the last field prior to the definer. The optional fields must be placed in the order shown. A comma must mark the spot for any missing optional field that fits between two existing fields. The taxpayer's TIN and taxpayer's TIN validity indicator are considered as one field. For example, RPVUE 20001 23.45.6789i30,,, 1040 (where the tax period and the taxpayer's TIN (taxpayer's TIN validity indicator is included) are the missing fields. -valid input for the District Office Code field: Universal Location Code (ULC) - for returns filed after 01-01-2002 Old District Office Codes - for returns filed prior to 01-01-2002
RPVUE WlLL
-eliminate the need to order a PIL (Preparer Inventory Listing) -determine Preparer Schemes of dollar amounts similarities throughout the Return Listings of prepared tax returns -determine Preparer Schemes of fraudulent returns by noticing large Schedule C income amounts present and cross checking with the previous year
RPVUE WlLL NOT
-show
Schedule A income, filing status, or number of exemptions.

. . -
(1) VALID DEFINERS FOR RPVUE
DEFINER SM
DESCRIPTION SUMMARY SCREEN This screen indicates how many pages (screens) or groups of pages (set of 20 pages) exist that meet the criteria of the input request TAXPAYER INFORMATION SCREEN ""NNNN" REPRESENTS A NUMBER FROM 0001-2499 One page or screen is returned to the user
PNNNN
GRNNN
TAXPAYER INFORMATION SCREEN "NNN" PRPERSENTS A NUMBER FROM 001-124 MULTIPLE PAGES (OR SCREENS) ARE RETURNED TO THE USER THE MAXIMUM NUMBER OF SCREENS RETURNED IS 20
RPPRT
RPPRT is an off-line research tool provided to afford easy print request access to the Preparer lnventory information which is extracted from the BMF and IMF returns and is currently available in the RPVUE on-line command code. This command code will generate a print request and should be used in lieu of the Preparer Inventory Listing (PIL) and in place of RPVUE where more information exists than is reasonable to research online. The Command Code is accessed with the same inputs that are available in RPVUE with the exception of the Command Code Definer, which is not necessary. Please remember that requests may be very generic (all business or Individual returns for a preparer) or may be made more specific by inputting each successive parameter. When a match is found for the user's request a confirmation screen will be sent and a request for a printout will be generated. Reports are generated weekly (usually on Thursday evening) and forwarded to your local office for printing and distribution. If no information matches the request, the user will be notified on-line.
21
SPARQ
Reference IRM 2.3.47 Designed to research for a more current address of a former spouse. Only prior tax years can be researched for spouse address information. The entity and cross reference data on the NAP are used to find the most current address for both taxpayers of a jointly filed return. Request are researched by primary and secondary TINS and tax period. This same feature has also been made available to notice programs to send a copy of a notice to the former spouse at a different.

A .
22
SUPOL
Reference IRM 2.3.58 SUPOL INPUT FORMAT: SUPOL NNN-NN-NNNN YYYYPPPP
Note: For all years, use hyphens in the SSN
SUPOL provides access to a national database of potential TDI cases. The database contains the Information Return (IRP) document(s) associated with the potential TDI, Identification of these nonfilers is done annually at the Martinsburg Computing Center (MCC). HELPFUL HINTS
- do not give Case Major information to taxpayers - up to 5,000 pages of case minor information is available - information is available early in the delinquency routine (prior to TDI status) - check RTVUE. If the return is processed after the annual non-filer processing, it is not
indicated on SUPOL
SUPOL WlLL
- provide information for taxpayers in delinquency status, allowing preparation of a tax return
even if the taxpayer does not have income information
- provide immediate IRP information without having to wait for IRPTR

- eliminate transfer of TDI Supplements
- provide an alternative to command codes TSlGNlSUPRQ

SUPOL WlLL NOT
- provide IRP information prior to TY90 - be updated once the IRP data is on-line - aid in resolving CP 2000 issues
23
THIRD PARTY CONTACT SYSTEM (TPCIN & TPCOL)
The Third Party Contact System was designed to maintain a database of all third party contacts that were made regarding a taxpayer during the determination or collection of a tax liability. The Third Party Contact Database contains data relating to IMF, BMF, NMF, IRAF and EPMF. Each record on the database contains the contact name or general description of the third party contacted and the date the contact was made relating to a specific TIN.

-. . . -.. -.-
(1) TPClN
- Reference IRM 2.4.52
This command code is used to input data to the third party contact database from Form 12175, Third Party Contact Report Form, which is filled out by the employee who made the third party contact. It is also used to update third party data which already resides on the database DEFINER DESCRIPTION Requests an input screen for updating third party contact data which already resides on the database. Requests an update screen for updating third party contact data which already resides on the database. (2) TPCOL - Reference IRM 2.4.52 This command code is used for displaying and printing third party contact information. DEFINER Blank P N DESCRIPTION Displays third party contact information. Print third party contact information. Displays transaction data when a TC 971 with an AC in the 600 series has posted to the Master File for the account. This will occur whenever the taxpayer is sent advance notification that third party contacts may be made concerning their taxes. The transaction data can be displayed from the IMF, BMF, IRAF, EPMF AND NMF.
24
(1)
TAX RETURN DATA BASE (TRDB)

BACKGROUND
The Tax return Data Base (TRDB) is a system that stores original tax return information submitted by the taxpayer within 24 hours of receipt within the IRS. It also stores ELF code and edit data and corrections made to the tax return data by the Error Resolution System (ERS), Generalized Mainline Framework (GMF), and Generalized Unpostable Framework (GUF) as it processes through the submission pipeline. Additionally, status information (e.g., ELF rejected, suspended, corrected, posted) and history information for each tax return is stored on TRDB as it travels through the submission pipeline. (2) Command Code (CC) TRERS
Command Code (CC) TRERS is an extension of Command Code TRDBV developed specifically for ERS processing. TRERS functions exactly as TRDBV with the added ability to select a return based on the DLN of the latest GTREC command executed by the IDRS user without entering parameters for the TRERS command. The primary function of TRERS is to allow on-line viewing of tax returns on TRDB from one IDRS session while executing GTREC commands from a second IDRS session.
(3)
Command Code TRERS Input Request Screen - No parameters
TRERS is executed with no parameters after a GTREC command has been executed from a separate IDRS session. TRERS will retrieve the return from TRDB based on the DLN associated with the GTREC command. The input screen for Command Code TRERS with no parameters is displayed in
IRM 2.3 Exhibit 73-1 5. TRERS may also be used with any or all of the same parameters as Command Code TRDBV. The input screen for Command Code TRERS using parameters is displayed in Exhibit 2.3.73-16. TRERS lnput Screen without parameters: TRERS lnput Screen with parameters
(After the command code and definer literals the following elements are comma delimited and may appear in positions 7-46)
- TINIDLN - Tax year (optional) - values 2000, 2001 - Form Family (optional) - possible values:
94X (Employer's Tax Return) 1040 (Individual Income Tax return) 1041 (Fiduciary Return) 1065 (Partnership Return eff. 313 111998) 4868 (Auto Extension to File) 9465 (Installment Agreement)
- Specific Form - possible values:

For Form Familv 94X (Emplover's Tax Return): 94 1 SCH-B
For Form Familv 94X (Emolover's Tax Return) 1040 SCH-C SCH-F SCH-2 1116 2555 4255 4868 6198 8582 8815 8862 1040A SCH-C-EZ SCH-H SCH-3 2106 2555-EZ 4562 4952 6251 8606 8828 8863 1040EZ SCH-D SCH-R W-2 2210 3903 4684 4970 6252 8615 8829 9465 SCH-A SCH-E SCH-SE W-2G 2210F 4136 4797 4972 8283 8812 8839 'Form-PYMT SCH-B SCH-EIC SCH-1 1099-R 244 1 4137 4835 5329 8396 8814 8853 'JURAT-INFO
For Form Familv 1041 (Fiduciarv Returns): 1041 1041-STM SCH-C SCH-C-EZ SCH-D

-
--
For Form Familv 94X ( E m ~ l o v e r ' s Tax Return): 94 1 SCH-B
For Form Familv 94X /Emr,lover's Tax Return) 1040 SCH-D-STM SCH-K1 4562 6252 1040A SCH-E 1040EZ SCH-F SCH-A SCH-J ***2210 4835 8801 SCH-B SCH-J-STM 3468 4952 8824
SCH-K1-STM 1116 4684 8271 4797 ***8582
For Form Familv 1065 IPartnershir, Returns. P a ~ e Parent Option r onlv)): SCH-K1 8308
Note: A comma must be entered before each optional element. If any preceding optional element is omitted, the comma for that element must be entered. = entry code) Examples: TRERSK TRERS 123-45-6789K TRERS 123456789012 3 4 K TRERS 123-45-6789,1998E TRERS 123-45-6789,, 1 0 4 0 E TRERS 12-3456789,,94X= TRERS 123-45-6789,,,W-2E TRERS 123-45-6789,1998.1040,W-2E
(s
(4) Command Code TRPRT Command Code TRPRT is used for requesting a graphical (form image) print of a tax return stored on TRDB. These prints contain original taxpayer submitted data only, no corrections or processing codes. Use TRPRT for taxpayer requests for copies of electronically filed returns. Requests for transcript prints should be made using command code TRDBV and access code YP. For further background information on TRDB see IRM 2.3.73, Command Code TRDBV. TRPRT places the graphic print request in a queue which is processed overnight and shipped electronically to the Campus print system the following morning. (a) TRPRT accepts a mandatory unedited DLN as i t s only parameter. The Input Screen for Command Code TRPRT i s displayed in Exhibit 2.3.73-16. TRPRT returns a message indicatingthe status o f the request with the cursor positioned at the first digit of the DLN ready to accept the next print request. The output screen for Command Code TRPRT i s displayed in Exhibit 2.3.73-1 7.
(b)
(c)
Terminal Responses *** TRDB PRINT REQUEST PROCESSED *** - The reauested return was found on TRDB and the print request has been accepted.
THE REQUESTED TRDB RETURN DOES NOT EXIST - A request was made for which there is no information on the TRDB. This return either does not exist or has not been loaded onto the Tax Return Database. TRDB NOT AVAILABLE, TRY AGAIN LATER - The TRDB database is not available for on-line TRPRT access. Report this error message to your user support area. The problem should be brought to the attention of Martinsburg Computing Center through the help desk. ERROR ACCESSING VSAM FILE, TRY AGAIN LATER -The TRDB VSAM files are not available for on-line TRPRT access. Report this error to your user support area. The problem should be brought to the attention of Martinsburg Computing Center through the help desk. A SERIOUS DATA ERROR HAS OCCURRED, CONTACT IDRS TECHNICIAN Check the format of the request entered, if in error retype and try again. This message may also appear when an unanticipated system error occurs.Report this error to your user support area. The problem should be brought to the attention of Martinsburg Computing Center through the help desk. THE DLN FIELD IS INVALID - CHECK INPUT - Check the format of the DLN.
(d)
Input Screen:
TRPRT NNNNNNNNNNNNNNEC
DLN
(e)
Output Screen Command Code TRPRT returns with the input line intact and the cursor positioned at the first digit of the DLN, ready to accept the next DLN. Messages indicating a successful request will appear on line 2 and error messages will appear on line 24.
(5)
Command Code TRDBV
CC Tax Return Data Base View (TRDBV) is a command code used by the lDRS users to gain readonly access to the tax return data detailed above. Command Code TRDBV Input
TRDBV(space)NNN-NN-NNNNEC(entry code)
NNN-NN-NNNN - Primary or secondary SSN for Individual Tax return NN-NNNNNNN - EIN for Business Tax Return The following optional parameters, preceded by a comma, can be used with the TRDBV command to limit the tax return information returned: Y - specific tax year F - specific form family S - specific secondary form

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TRDBV 02 TRDBV 03 TRDBV 04 TRDBV
NNN-NN-NNNN,YYYY,FFFFFFFFFF,SSSSSSSSSSEC NNN-NN-NNNN,1997= NNN-NN-NNNN,.1040EC NNN-NN-NNNN,.W-2E
After using the command code TRDBV, there are three possible selection summary screens that may be returned based on the request entered. Screen 1 (Submissions) Displays and provides access codes and details for all tax returns, documents (extension to file and installment agreement requests) or statuses for returns stored on the TRDB for a specific taxpayer. Screen 1 is provided only if there is more than one return within TRDB that meets the user's request, i.e., more than one tax year, duplicate returns for a tax year, ELF rejected returns resubmitted and accepted, or primary and spouse married filing separate returns. TRDPG nnn-nn-nnnn 1998-03-17 11:31:42 ACCESS FORM TAX CODE FAMILY YEAR AA 1040 1995 AB 1040 1996 AC 1040 1997 AD 1040 1997 Access Code: PAGE 001 of 001 DATE RECEIVED 1996101117 1997101117 1997101117 1998101125 NAME CTRL JONE JONE JONE JONE TAXYR FILING STATUS P 2 P 2 S 3 P 3 INPUT SOURCE ELF ELF ON-LINE TELEFILE CURRENT STATUS POSTED POSTED ELF ORlG ELF REJ
The command code display will automatically change to TRDPG when the screen is returned. This command code is for paging through TRDBV command line request. TRDPG must be changed to TRDBV when entering a new SSN Note: No entry code is needed for TRDPG Commands. Screen 2 (Form o r Schedules or processing data options) Displays and provides access codes and details of all forms, schedules, taxpayer explanations (TXPYR-EXPL), and paper documents references (PAPER-DOCS) related to the tax return chosen and additional processing data options, such as Status History (STAT-HIST), Change History (CHANGHIST), Processing Codes (CODES), Unallowables (UNALLOWBS), NAP and duplicate TINS data (EIN-VALDN, SSN-VALDN) and work history (WORK-HIST). -RDPG nnn-nn-nnnn ACCESS C0DE:AA PAGE: 001 OF 003
998-03-17 11:31:42 FORM-FAMILY:1040 TAXYR:1997 DATE-RCVD:1998101117 JAME-CTRL:THOM TXPYR:P FILING STATUS:3 REFUND: BAL DUE:Y INPUT;OURCE:ONLINE CURRENT-STATUS:ELF ORlG RTN 4CC-CODE FORM TYPE ACC-CODE FORM TYPE ACC-CODE FORM TYPE IA 1040 IB 1099-R IC W-2 ID W-2G IE CODES IF SSN-VALDTN IG EIN-VALDTN
IH
STAT-HIST
Screen 3 (Form Occurrence) Displays and provides access codes and details of forms and schedules when more than one occurrence of a requested form or schedule is available. TRDPG nnn-nn-nnnn ACCESS C0DE:AA PAGE: 001 OF 003 1998-03-17 11:31:42 FORM-FAMILY 1040 TAXYR:1997 DATE-RCVD:1998/01117 NAME-CTRL:JONE TXPYR:P FILING STATUS:3 REFUND: BAL DUE:Y INPUT-S0URCE:ONLINE CURRENT-STATUS:ELF ORlG RTN ACC-CODE OCCURENCE TXPYR TIN ACC-CODE OCCURENCE TXPYR TIN 19 OR 36 P 999-99-9999 QA 1 OF 36 P 123-45-1234 QS 20 OR 36 P 999-99-9999 QB 2 OF 36 S 123-45-1234 QU Detail Screen (Form or schedule or processing data display)
Once specific data is chosen using the access codes provided by the selection summary screen or by a specific request within the command code, the form, schedule or processing data is displayed within the DETAIL screens.
TRDPG nnn-nn-nnnn ACCESS C0DE:AA PAGE: 001 OF 003 1997-03-17 11:31:42 FORM-FAMILY 1040 TAXYR:1997 DATE-RCVD:1998/0111 NAME-CTRL:JONE TXPYR:P FILING STATUS:3 REFUND: BAL DUE:Y INPUTS0URCE:ONLINE F0RM:CODES 0CCURRENCE:OI CURRENT-STATUS: ELF ORIGINAL RETURN STATUS-CODE STATUS-DATE STATUS 25 1997-03-18 GMF PERFECTED 01 1997-03-19 ELF ORIGINAL RETURN
STAT STATUS-DATE 25 1997-03-18
FORM 1040
OCCURRENCE CODE TYPE 01 AT RISK
CODE 01
The following access codes can be used at any time during the TRDBV user access:
ZZ (return to First Screen)
OO(zeros) (Glossary
-- Table of contents)
The following codes can be used from Screen 2 and 3 and from any Detail Screen: YQ (Batch Print Request - Forms), YP (Batch Print Request - Submission) 01-99 (Glossary - Specific Forms) Note: Once an access code has been provided with the selection screens, the access code can be used any time during the TRDBV users access.

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25
Glossary
2% TRIGGER DATE - Indicates start date for computation of debit interest at normal rate plus 2% (MMDDYYYY format). 60208 INDICATOR SEC 6020(b).
- IRS prepared a substitute return for a non-filer or delinquent filer under IRC
23C DATE - The date an assessment is posted to the Master File. It is also the date the first master file notice is sent on a balance due document. Commonly referred to as the notice date or assessment date. Also shown as Settlement Date. ADJ REASON CDS - ADJUSTMENT REASON CODES - Reason codes describe where the adjustment action affects the original return and determines the explanation that will print on the Adjustment Notice. ADP IND - Taxpayer indicated that some or part of the company's accounting/tax records were kept on a computerized system. Values are:
Blank I
Records not computerized Records computerized
APPLIED REFUND INDICATOR are:
- Indicates the disposition of any overpayment of taxes. Values
Blank
1
All other conditions Credit elect Refund
ARDl IND -Accounts Receivable Dollar Inventory Indicator. If set when a module is established, the indicator is set based solely on assessments. When set on an existing module, both assessments and accruals are used in determining the value of the indicator. Once set to a value other than zero, the indicator will remain at that value without regard to the ending module balance. Values are:
0
1
2 3 4
Credit balance, zero balance, debit balance <$25,000.00 Debit balance of 325,000.00 to $99,999.99 Debit balance of $100,000.00 to $999,999.99 Debit balance of S 1,000,000.00 to $49,999,999.99 Debit balance of S50,000,000.00 or greater
ASED - Assessment Statute Expiration Date - The last date an assessment may be made, usually 3 years from the due date of the return or the received date whichever is later. Other conditions may exist; see IRM 3.15.259. ASSESSED MODULE BALANCE - Sum of tax, penalty amount; interest assessed and interest paid amounts (does not include accruals). ASSET CODE - A one position field which indicates the range of total assets reported. Values are:
0 I 2 3 1 5
Total assets is blank, zero or negative Total assets is S.0 to $9.999.99 Total assets is S1O.OOO.OO to 524,999.99 Total assets is S95.000.00 to 399,999.99 Total Assets is S I00.000.00 to 9499.999.99 Total Assets is 3500.000.00 to 5999.999.99

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.-
h 7
8 9
Total assets Total assets Total assets Total assets
is $1.000,000.00 to $4,999,999.99 is $5,000,000.00 to $9,909.909.99 is $10,000,000.00 to $49,999,999.99 is $50,000,000.00 or more
AUDIT CODES - Used to identify a particular condition on the return for audit. See specific return sections for values. AUDIT YEAR
- Year under examination in YYYYMM format.
BWH - BACKUP WITHHOLDING - An additional amount of income tax (31%) required to be withheld by the payor on dividends and interest income when the taxpayer fails to provide SSN to payor. BWI - BACKUP WITHHOLDING INDICATOR module. Values are: 0
- Indicates of status of backup withholding on
2 4 8
Not subject to backup withholding Potentially subject (liable) Subject (liable) Satisfied Suspended
BUSINESS MASTER FILE (BMF) - A magnetic tape file containing information about taxpayers filing business returns and related documents. CAF - Centralized Authorization File - A computerized system of records which houses authorization information from both powers of attorney and tax information authorizations. The CAF system contains two types or records; taxpayer records and representative records. CAF IND - Centralized Authorization File Indicator Attorney. Values are:
- gives information about the Power of
TC 96 1 deleted or revoked module I representative authorized to receive notices 2 representatives authorized to receive notices I representative authorized to receive notices and refunds 2 representatives authorized to receive notices and refunds No authorization to receive notices or rehnds. No blind trust Other authorization present I representative authorized to receive refunds Blind trust in effect CALENDAR YEAR
- A Tax Year that ends on December 31st.
CASE MAJOR - Provides IRP summary information, and entity information from the Individual Master File (nameladdress, prior year info) CASE MINOR
- Provides specific data from each information return filed for the taxpayer.
CFOL - CORPORATE FILES ON-LINE - Provides access to taxpayer information (return, transcript, IRP, etc.) at the computing center. This data is accessible through IDRS via various command codes.

1
CHECK DIGIT - Two computer-generated alpha characters used mainly to reduce key strokes during transcribing. COMBAT DEPART - Combat Departure Date in MMDDYYYY format COMBAT ENTRY - Combat Entry Date in MMDDYYYY format COMBAT INDICATOR - Indicates taxpayer was stationed in a combat zone. Values are: 0 1
Not applicable Combat Zone freeze on
COMMAND CODE - A five character code used to initiate information from IDRS. COMP COND CD - COMPUTER CONDITION CODE - An alpha or numeric character edited onto a tax return to identify a special condition or computation for the computer. CCCs post to the master file. See Section 3. COMPTR TRANS - COMPUTER TRANSACTION - Computer-generated fields. (for RTVUE, RFFTP and BRTVU this is now PER CMPTR) COMPUTING CENTERS - Centers where business and individual transactions are posted to taxpayer accounts residing on the master files. The three computing centers are: Detroit, Martinsburg and Tennessee. CORR IND - CAWR Correction Indicator - Indicates whether a TC 9801984 either with correction indicator of "G" or "B" has posted to a CAWR module. Values are: 0 1
Not significant Original and corrected documents.
CORR RCVD DT - CORRESPONDENCE RECEIVED DATE - Date taxpayer's reply to our correspondence was received in the Campus. This date will appear in MMDDYYYY format. If no reply to correspondence, the field will contain 999999. The field will be blank if correspondence and reply occurred prior to the return due date, or correspondence was not issued. CORRESPONDENCE CODE - A two position field which indicates the reply state of correspondence initiated by IRS. Values are:
Blank 11 12 13 14 21 22 No correspondence was initiated by IRS Reply received with all requested information Reply received with some of requested information Reply received with none of requested information No reply received Reply to second correspondence with all information Reply to second correspondence with some information Reply to second correspondence with none of requested information No reply to second correspondence
CREDIT INT DT - CREDIT INTEREST DATE - Date which credit interest is computed. Shown in MMDDYYYY format. CSED - COLLECTION STATUTE EXPIRATION DATE - The last date to collect delinquent tax without filing a suit for judgment. Usually ten years form the assessment date.

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CUSlP NUMBER - Committee on uniform securities ID procedures number. Assigned to corporations and other entities which issue public securities listed on stock exchanges or traded over the counter (updated from latest return posted). CURRENTLY NOT COLLECTIBLE - Displays if any module in the account has an unreversed TC 530. CYCLE - All transactions posting to good tape for transmittal to MCC are processed through the Campus during a prescribed period: usually one week. CYCLE POSTED - The processing week the return or transaction posted to the master file. A six digit number - the first four digits are the year, the second two are the week number. DELINQUENT RETURN - A return filed after the relevant due date without an approved extension DIF CATEGORY - Identifies Examination potential as determined by a predefined mathematical rule. DIF FORMULA - Code to determine the potential increase in tax resulting from a DIF audit. DIF SCORE - A four digit score assigned to a return based on the calculation of a mathematical formula which in combination with a formula code determines which returns should be inventoried. Historical as of 711994. DISPOSAL CODE - Two digit codes are used to indicate the disposition of an examination. The codes are assigned by the Examination Division. See Section 12.05. DLN - DOCUMENT LOCATOR NUMBER - A controlled number assigned to every return or document input through the ADP system. The fourteenth digit is the year of processing. The DLN is used to control, identify and locate documents. DM-1 - DATA MASTER-1 - Social Security Administration Tape. The DM-1 contains all names and social security numbers assigned by SSA. DSI - DEPENDENCY STATUS INDICATOR - A box on page 2 of the 1040 return that indicates when the taxpayer can be claimed as a dependent on another person's return. Values are:
Blank
1
Not applicable Yes
DTC - DEPENDENCY TIN CODE - A single-digit numeric code edited in the exemption area used to track taxpayers based on whether they provided the IRS with dependent SSNIage information. A maximum of six DTC's are edited per return. EARNED INCOME CREDIT (EIC) - A credit which may be taken by a taxpayer with a dependent child, an adjusted gross income of less than $22.370 and a filing status of 1, 2, 4, 5, or 7. EDIT- To place certain marks on documents and properly enter misplaced items in preparation for key punch operation. EDIT FTD PENALTY - The amount the taxpayer computes if FTD penalty is present. EIN - EMPLOYER IDENTIFICATION NUMBERness tax account. An assigned nine digit number to identify a busi-
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EMPLOYMENT CODE(S) - A one letter code used to identify certain employers regarding Social Security Taxes and Federal Unemployment Tax. Applicable to certain Form 9411943 filers. Values are:
'2
C
F
G M N S T
W
N (-
Church or Church-controlled Organization filing Form 8274 (not subject to FlCA or FUTA) Federal Employer Only State or local government Agencies subject to withholding tax Maritime Industry Non-profit organization subject to FlCA Foreign Subsidiary State or local Government Agency covered under a Section 218 Agreement Section 501(c)(3) of the IRC Non-profit Organization (not subject to FUTA) Non Profit Organization subject to FlCA Deletes employment codes
ENT UPDT CY - ENTITY UPDATE CYCLE - Cycle of the latest update. ENTITY CODE - Indicates how much of the entity (name, address, SSN) was entered by the Campus in DIS. Values are: 1 2 3 5 Long entity - change in Primary SSN on pre-print label or handwritten name & address Short entity - pre-print label or name control only Intermediate entity - address change on pre-print label or F1040X Partial Entity - Taxpayer corrected name on pre-print label - no change to address
ENTRY CODE - A two character code assigned upon request to authorized terminal operators. ERS - ERROR RESOLUTION SYSTEM - A system for the examination and correction of returns rejected due to taxpayer and processing errors. ES DISC - ESTIMATED TAX DISCRP CODE - Estimated Tax Discrepancy Code. Values are:
Blank S
No discrepancy Discrepancy
ESP IND - ESTIMATED TAX PENALTY INDICATOR - A single digit numeric code used to indicate the box checked on Form 2210l2210F. Values are:
1 2 3 4 5 6 9
Waiver Annualized Income Withholding High Income Taxpayer - Based on annualized income High Income Taxpayer - Based on Modified AGI Filing Status Change More than one of the above conditions
ESTAB DT - ESTABLISHMENT DATE - Year and month the entity was established on the master file. FILE FOLDER NUMBER - Nine digit number assigned by KDO (Key Area Office) to the case files of plan applications for internal control and public service purposes. This number appears on determination letters and opinions issued.

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FILE SOURCE - A one digit code which follows the Taxpayer Identification Number (TIN). Values are: Blank * V valid SSN or EIN invalid SSN on IMF valid SSN on BMF invalid SSN on BMF Temporary TIN P valid IRA SSN invalid IRA SSN valid EPMF EIN invalid EPMF EIN
X
P
W
D
FlLlNG LOC CODE - FlLlNG LOCATION CODE - Campus where latest return was filed. FISCAL YEAR
- Tax year ending the last day of any month other than December.
FOREIGN COUNTRY CODE - Country of citizenship of any foreign individual, who at the end of the tax year, owned, directly or indirectly, 50% or more of the corporation's voting stock. Values are: Argentina Australia Bahamas Canada Cayman Islands Columbia Denmark France Hong Kong Ireland Israel Japan Luxembourg Mexico Netherlands Netherlands Antilles Panama Philippines South Korea Sweden Switzerland Taiwan United Kingdom Germany Venezuela "Other Country"
FRC - FlLlNG REQUIREMENT CODE - These codes are posted to the entity section of the master file. Identifies the type of return a taxpayer must file. They are also used to identify the types of forms the IRS must mail to the taxpayer. See Section 8. FREEZE CDS - FREEZE CODES - Alpha code applied to a master file account identifying specific conditions generated either systemically, during the processing operation, or manually. Restricts normal computer operations. See Section 8.03. FSC - FlLlNG STATUS CODE - A single-digit numeric code equivalent to the number of the filing status box checked by the taxpayer or edited by the Campus. Values are: FORMS 1040, 1040A, & 1040EZ 0 1 Single, filing declaration of estimated income tax Single taxpayer Married taxpayer filing joint return Married taxpayer filing a separate return, spouse required to file Head of Household Widow(er) with dependent child
2
3 4
6 7
Married filing a separate return and spouse is not required to file Head of Household with an unmarried child's name listed on the return, but no exemption claimed.
FORM 1040ES 0
7
One name in nameline TWOnames in nameline
FTD - FEDERAL TAX DEPOSIT - Withheld taxes submitted to an authorized depository via form 8109 or form 8109B. FTP ASS'D - FTP ASSESSED - FAILURE TO PAY PENALTY ASSESSED - Amount of computed FTP due IRS against which collection action can be taken. FTP START DT - Failure to pay penalty computation start date. This represents the first penalty month and its beginning date. FUTA - Federal Unemployment Tax Act - Provides for cooperation between state and federal governments in the establishment and administration of unemployment insurance. FYM - Fiscal Year Month - Fiscal year ending date. GROUP EXEMPTION NUMBER - A four digit number assigned to parenffcentral organization. HlGH INC - HlGH INCOME INDICATOR - Used in the ES Tax processing at the master file. Set when: (a) Unreversed estimated tax payments andlor penalty are present on any of the past 3 year taxable periods; and FSC is 3 and current year AGI is S37.500 or greater and CY AGI is S20,000 or more over prior year AGI; or
(b)
FSC is other than 3 and current year AGI is $75,000 or greater and CY AGI is S40,000 or more over prior year AGI. Values are: I. Taxpayer met all high income conditions 2 Taxpayer met at least one, but not all high income conditions (c) HISTORIC DO - Indicates entity primary location DO code at the time of posting a transaction. Once TC 150 posts and Historic DO has been updated, no further updates will occur. HOLD CODE - Numeric code used with TC29X or TC 30X when it is desired to prevent or delay the issuance of a refund and/or notice. See Section 8 for a complete listing. IDRS TECHNICIAN - Assistor in the IDRS control group or customer support section at each SC. IMF - INDIVIDUAL MASTER FILE - a magnetic tape file containing information about taxpayers filing individual income tax returns and related documents.
INSTALLMENT SALES INDICATOR - Codes are based on Question D, Sales Form 6252, Installment Saies Values are:

.
.?I
Blank I 2 3
Form 6252 not present "YES" box checked "NO" box checked Neither or both boxes checked when Form 6252 is present
INT ASSESSED - INTEREST ASSESSED - Amount of computed interest due IRS against which collection action can be made. INT COMPTN DT - INTEREST COMPUTATION DATE (Debit) in MMDDYYYY format. The date from which debit interest is computed. IRA CONDITION CODE - a two digit numeric code used to identify reasonable cause, requests for waiver, amended Forms 5329 or deceased IRA distribution recipients. See Section 3,.04. IRS EMPLOYEE LITERAL - indicates whether taxpayer is an IRS Employee. Values are: IRS EMPL0YEE:P IRS EMPL0YEE:S IRS EMPL0YEE:B BLANK Primary taxpayer is IRS Employee Secondary taxpayer is IRS Employee Both are IRS Employee Not an IRS Employee
KEY DO - KEY AREA OFFICE - The office charged with the primary administrative and audit functions of Exempt Organizations. LIST YEAR
- The year the return was processed.
MFR- MAIL FILING REQUIREMENTS - are posted to the entity section of the Master File to identify the types of returns a taxpayer must file. They are also used to identify the types of forms the IRS must mail to the taxpayer. See Section 8 or IMFOL "E" for a list of values. MASTER FlLE - A magnetic tape record which contains taxpayer accounts. MFT - MASTER FlLE TAX - Two digit number which identifies the type of tax. MATH ERR CODE - MATH ERROR CODE - Indicates a math error is present on the return involving the tax liability or refundlamount owed. MATH INCREASE - Original return posted with increase in tax. Values are: Blank I No increase Original return posted with increase in tax and either a math error or both CCCs X & Y are present. Also, TC 29X blocked 770-789 posted.
#MATH STATUS CODE - These codes are computer generated at the Campuses and are entered on IMF and BMF return records transmitted to MCC. Values are: BMF: 0 I 2 3 IMF: Record has not been math verified No math error Math error within tolerance Math error in excess of tolerance No math error Math error in excess of tolerance
0 I

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MF ASSESSED MOD BAL - See Assessed Module Balance MIN DEL - MINIMUM DELINQUENCY - Delinquency penalty based on minimum delinquency criteria. MINISTER SE CODE - Minister Self Employment Code. Values are:
Blank I 3 4 8
NotPresent Form 436 1 Form 436 I denied Form 4029 approved Form 4029 denied
MISSING SCHEDULE CODE - A two digit code entered by the Campus when the taxpayer fails to provide a complete or sufficient answer to correspondence or the return is a "no reply." See specific return sections for values. MRG-PRCS - Merge in process. NO CHANGE ISSUE CODES - Applies to no-change examined returns with adjustments to tax base data such as income or deduction items but no change in tax liability or refundable credits. See LEM 48(14)0 NON-COMPUTE RETURN - A tax return filed by a taxpayer who expects the IRS to compute the tax or refund due. NON-REMIT RETURN - A tax return filed without a payment attached. NRA - NON-RESIDENT ALIEN - An individual who is not a United States citizen and does not meet the requirements to be treated as a lawful permanent resident of the United States for tax purposes. Special IRS regulations apply to NRA spouses and dependents who are residents of Canada and Mexico. ORIGINAL RETURN - 00 DUPLICATEIAMENDED RETURN ARE AVAILABLE Displays sequence number of any amendedlduplicate returns filed. Valid range=00-99. (BRTVU ONLY - DOES NOT INCLUDE RETURNS WITH CCC "G.") PARENT CORPORATE EIN - The number assigned by the IRS for identification of a Parent Corporation filing a consolidated Form 1120. PARENT NAME CONTROL - Name control of the Parent Corporation. PENALTY AND INTEREST CODE - Entered when the return indicates an amount for precomputed penalty and interest and the return is received during the grace period (7 days after the due date) of the original due date. If interest only is indicated, a computer condition code "R" must also be present. Values are:
0 I
Normal interest and delinquent penalty are computer generated Normal interest is computer generated; delinquency penalty is computer generated at 5% (.05) when accompanying TC 160 identifies pre-delinquency penalty during grace period Normal interest is computer generated. Delinquency penalty is computer generated at 25% ( 2 5 ) .

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PENS FEAT CD - PENSION FEATURES CODE - up to eight codes indicating certain additional features of the plan. Comprised of the first four values of the old "other plan features code" plus several other individual indicators (updated from the latest return posted). PETITION DATE - The date the taxpayer filed the bankruptcy petition with the Court to start the bankruptcy proceedings. Set by TC 520 with closing codes (cc) 83, 85, or 88 in the account. PIA CODE - PRINCIPAL BUSINESS OR PRINCIPAL INDUSTRY ACTIVITY CODE - Identifies the nature of the taxpayer's business. This code is self identified by the taxpayer. (See Pkg X or the separate instructions for the applicable return). POA - POWER OF ATTORNEY - A document signed by the taxpayer, as principal, by which an individual is appointed as attorney-in-fact to perform certain specified act(s) or kinds of act(s) on behalf of the principal. PREPARER IDITIN - Identification number of paid preparer. PRIMARY LOCATION CODE - TP's current Area office location code designation. PRIORITY CODE - These codes must be used to post adjustments to the Master File when certain module conditions exist. See Section 8 for a complete list. PROCESSING YEAR - Calendar year the return or document was processed by the Campus or Martinsburg Computing Center (MCC). PTAC - PROVIDER TIN CODE - A single digit numeric code which identifies taxpayer information about the care provider. QDC -QUALIFYING DEPENDENT CODE - A single digit numeric code edited for each qualifying dependent based on the dependent age and SSN information provided. REASON CODE - Used when an adjustment is made to a taxpayer's account (IMF ONLY). Reason codes describe where the adjustment action affects the original return and determines the explanation that will print on the adjustment notice. See Section 8,.08 RECEIVED DATE - The date a return was received by the IRS. A received date is required on all annual returns. A received date will appear on quarterly filed returns if the return is received late. REMIT RETURN - A tax return filed with a payment attached. RPS - REMITTANCE PROCESSING SYSTEM - A computer controlled system through which payments and documents may be processed at a single multi-functional work station. "RPT" - REPEATER INDICATOR - A tax module has been in TDI or notice status other than first notice within the past fifteen months (64 cycles). RESERVE CODE - Special codes entered by the Campus to force the return to the error register for special handling. Values are:
Blank 1 3
4
Not applicable Refund is % I million or more Orphan Drug Credit is present Form 2230 is attached and taxpayer has checked the box for "Large Corporation" Explanation is attached by the Campus
RETURN CONDlTlONlPROCESSlNG CODE - Codes used to identify a special condition or computation for the computer which do not post to the master file. RDD - RETURN DUE DATE - The established date that a return is due to be filed unless an extension is granted. RETURN TRANS - RETURN TRANSACTION - Taxpayer's figures per return. RECORD REQUEST - The elements on line one and sometimes line two of all screens. RETENTION REGISTER LITERAL - Indicates whether module resides on the Retention Register. ROFTIROQFTL - Record of Federal TaxIRecord of Quarterly Federal Tax Liability - The portion of a BMF tax return where the taxpayer is required to list histher periodic tax liabilities. Also known as the liability breakdown. RSED - REFUND STATUTE EXPIRATION DATE - The last date that a refund can be claimed; usually 3 years from the due date or received date or 2 years from the payment whichever is later. SCRAMBLED SSN - Two taxpayers with the same SSN and name control on the Master File. Temporary SSNs are assigned to both taxpayers until problem is resolved. Values are: Olblank 1 2
8
No scrambled SSN Two taxpayers using same SSN SSN has been verified not scrambled SSN SSN has been verified and released this cycle
SELECTION CODE - One-character field input on TC141 causing or updating of the last period satisfied section with a significant Compliance Indicator. See Section 11.07(5). CAMPUS ID - Campus identification code. Values are: Atlanta Campus Andover Campus Kansas City Campus Cincinnati Campus Austin Campus Brookhaven Campus Philadelphia Campus Ogden Campus Memphis Campus Fresno Campus SETTLEMENT DATE - See 23c Date. SIC - SCHEDULING INDICATOR CODE - One of the five numeric codes used to notify the computer that the Record of Federal Tax Deposits is incomplete, need not be completed or that a penalty should not be assessed. See specific 94X return for values.
j ,
SOURCE CODE - Used when adjustments are made to the taxpayer's account. The source code chooses the statement which will appear on the taxpayerk adjustment notice with the literal reason code completing the statement. See Section 8,.08.
SSA 205(c) - The section of SSA regulations which denies the issuance of a Social Security Number to a Non Resident Alien (NRA) who has no source of income in the United States. STATUTORY EMPLOYEE - A self-employed independent contractor who can report income and expenses on Sch C, but, Social Security and Medicare taxes withheld are reported on Form W-. Values are:
I 2
Taxpayer checked box on SCH C Box on SCH C not checked
SUBSIDIARY FILER CODE - lndicates whether the company filing the return is a subsidiary of another corporation. Values are:
Blank 1 2 3 Not applicable or neither box is checked "Yes" box is checked "No" box i s checked Both boxes are checked
TAXPAYER NOTICE CODE - Codes which will force a standard notice to send to taxpayers when math errors are made. See Section 9. TAX PREF CD -TAX PREFERENCE CODE - lndicates that the taxpayer used Alternative Minimum Tax to compute the Corporate taxes. Values are:
Blank
1
Alternative Minimum tax not used Form 4626 or substitute is attached
TC 148 HOLD ON MF - lndicates the account is subject to "Immediate TDA" issuances due to the presence of an unreversed TC 148. Values are:
Blank 0 1-99 No unreversed TC 148 present; Unreversed TC 1 48 present
TDA COPYS -TAXPAYER DELINQUENT ACCOUNT COLLECTION POTENTIAL YIELD SCORE - Represents potential benefit that may be achieved from pursuit of collection. The higher the score, the greater the potential benefit. TDAITDI LOC CD - 4 digit field indicating district and area office to which TDAlTDl was originally issued. See Section 11. TDI STATUS INDICATORS - Indicator which tells specific activity on TDI module during each status. See Section 1147). TOTAL INTEREST - Interest assessed and unassessed computed to the interest date on the TXMOD. TRANS DT
- TRANSACTION DATE - Date return was received.

04-52
MRS
UP-CYC - Martinsburg Computing Center (MCC) Update Cycle. Values are:

MCC cycle Module is on line via MRS processing Auxiliary. Created for disaster victims in Florida & Louisiana
AUX

-
VESTIGIAL SCREEN - Shows modules moved to the retention register and when, for a specific TIN.
Taxpayer lnformation Available from CFOL Command Codes
The value of CFOL as a research tool is its capacity to provide taxpayer information on any valid TIN nationwide. CFOL is especially helpful to revenue officers conducting courtesy investigations or otherwise investigating taxpayers who reside out of state. The categorical index that follows is intended only as a partial guide to the types of information available. Further information about CFOL can be found in Multifunctional Handbook 2.3, various chapters. Revenue officers who utilize the CFOL command codes regularly will discover new and effective ways to obtain the information they need to resolve their cases. Corporate Files On-Line - Types of lnformation
Address and Entity lnformation Age, Date of Birth (DOB), Date of Death (DOD) Business Deductions, Income, Losses CAF - Power of Attorney Capital Gains and Losses Dependents in Household/Exemptions Earned Income Credit (EIC) Employee Plans Return Transaction File Estimated Tax Payments - Compliance Federal Tax Deposits - Compliance Filing History, Filing Requirements l&ome Information - Dividends - Interest - Schedule C (Self-employed persons) - Schedule D (Capital Gains and Losses) - Schedule E (Income-Partnerships, Rents) - Schedule F (Farming Income) Last Return Filed - Compliance Motor and Recreation Vehicles Real Estate lnformation (Schedules A,D,E) - Home Mortgage Interest Paid (F1098) - Property Taxes Paid (Schedule A) - Rental Income (Schedule E) - Sale of Home (Form 2119) Related Entities (BMFIIMF) Trust Fund Recovery Penalty - IRC 6672 Withholding Taxes - FIT, Social Security
INOLE, IRPOL, CAFOL, SUPOL, RPVUE, RPPRT INOLE, RTVUE, SUPOL BRTVU (F1120), RTVUE (F1040) CAFOL RTVUE RTVU E RTVU E ERTVU IMFOL, RTVUE BMFOL, BRTVU BMFOL, BRTVU, IMFOL, RTVUE BRTVU, RTVUE, BMFOL, IMFOL RTVUE, IRPOL, SUPOL RTVUE, IRPOL, SUPOL RTVUE, IRPOL, SUPOL RTVUE, IRPOL RTVUE RTVUE, IRPOL, SUPOL BMFOL, BRTVU, IMFOL, RTVUE RTVUE, BRTVU IRPOL, SUPOL, RTVUE RTVUE, IRPOL, SUPOL RTVUE RTVUE RTVUE, IRPOL. SUPOL BMFOL, BRTVU, IMFOL, SUPOL BMFOL, BRTVU BMFOL, BRTVU, IMFOL, RTVUE, SUPOL

--
15- 1
Section 15. Service Center Recognition1 lmage Processing System (SCRIPS)

SCRIPS is an lmage Processing System processing the 1040EZ, FTD and IRP applications in five submission sites. The submission sites are Cincinnati, Austin, Memphis, Kansas City and Ogden Campuses. SCRIPS provides character recognition, automated numbering and code & edit functions, minimizing operator workload and maximizing processing throughput. SCRIPS stores and retrieves digitized images of FTD and IRP documents and interfaces with the IDRS system so images of the documents can be requested via the command code ESTABS. The following forms are scanned by SCRIPS: 1040EZ FrD IRP Additional and more specific information on SCRIPS processing for the 1040EZ, FTD, and IRP applications can be found in the following published and released IRM's: Form 1040EZ on SCRIPS F r D Processing on SCRIPS IRP Processing on SCRIPS General Processing via SCRIPS 3.41.266 3.41.268 3.41.269 3.41.274
16- 1
Section 16.
Julian Date, Cycle and Notice Calendars
Explanation of Output Cycle Calendars
Reference [RIM 3.30.123 Output tapes will be available for the weekend IDRS updates, and will be available on IDRS realtime Monday morning.
MCC cycles are the posted cycles for the transaction that has been input to the system.
2003 GMF Campus Processing Cycles
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
I
I
JULY
I
I
1 Day Mernor~al
AUGUST
I
I
SEPTEMBER
I
I
I
I
m l n d e p e n d e n c e Day
I
I
NOVEMBER
Labor Day
I
1
OCTOBER
DECEMBER
~ ~ o l u m b Day u s
200350
1 (
334
~ C h r i s t r n a Day s
ocument 6720 (Rev. 12-20q2 Catalog Number 45380F
Department of the Treasury-Internal Revenue Seruic
2 0 0 Iposting cycles
January
Qcle
Martinsburg Computing Center
Holiday
February
C y c l e S M T W T F S
I
C y c l e
march
S M T W T F S
M
1
200101 200102 7
7
T 2
2
W 3
3
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4
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July
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I o c u r n e n t 5657 (Rev. 11-2000) C a t a l o g Number 444920
D e p a r t m e n t of the Treasury
- Internal R e v e n u e S e ~ l c
2002 postingcycles
I
Januarv
Cycle S M
T
Mr~~.tinsb~~l-z Computing Center
Holiday
Februarv
Cycle S
'
I
T
March
S
M
Cycle
200201
1
2
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3
3
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5
5
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200209
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200206 3
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3
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3
9
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17
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I
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0MarlinLuIher Kmq Day
PresdenlsDay
A~ril
T
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Mav
IS
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T F S ICycle
June
1s
M
2002141
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1200222 1
JUb
W S M T W T 185 F S C y c l e
August
S M T W T F S
September
Cycle
S
200227 200228 7
188
I
182
2
163
3
184
5
186
6
187
200231 200232 4
216
1
213
2
274
3
215
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1
24
1IJ
245
3
ZLB
4
247
5
248
6
249
7
250
8
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9 16
197
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1B
11
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13
1%
6 13 20
232
7 14 21
233
8 15 22
234
10
2002378 200238 15 200239 22 200240 29
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18 25 19 26
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217 218
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26
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m m
Labor Day
October
W e S M T W T F S C y c l
Novern ber
e S M T W T F S C y c l
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e S M T W T F S
200240 2002416 200242 13 200243 20 200244 27 21 28 7
1
274
2
275
3
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278
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ChnsbnasDay
Document Catalog
5657 ( R e v . 11-2001) Number 444920
of the
Treasury
- I n t e r n a l Revenue Sewlce
Holiday
I
Cycle
January
S
M T W T F
February
S
Cycle
March
F
S
Cycle
200301
0
I ?
2
?
3
. ,
200305
1
17
200309
1
M
WewYearr Day
Mamn L m e ! h r g Or
June
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Cycle
Cycle
20031 4
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91
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92
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4
94
5
95
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1
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200319
4
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5
125
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September
244 245 246
cycle
200336
247
248
249
I
Cycle
I
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I
s
M
T
IWcperdarro Day
I
November
Cycle
L a w Day
December
F
Cvcle
200344
1
mc.
cclurar
oar
Document 5657 (Rev. 11-2002) Catalog Number 444920
Jepanmenl of the Treasury - Internal Revenue S e ~ l c e
2004 Posting Cycles

January
W
Martinsburg Computing Center
Holiday
February
T
March
T F S Cycleis Y T W T F S
200353
C y d e / S
200405)l
200409/
25
26
27
28
29
30
31
a NewYearsDay a MartlnLulherKing Da)

-
Mav
Cycle S M
June
T W T F S
200422 200423 6
1%
1
153
2
154
3
155 162 189
4
156 163 170 177
5
157 161 11 7
18 7
7
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8
18)
9
11 6 168 175
182
10 11 12 18 19 25 26
200424 13
165
1 4 15 16 17
166
167
174 11 8
200425 20
172
21
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22 23 29 30
24
176
200426 2 7
178
28
1) 8
August
C y d e l S
September
M T W T F S
200435 (
270
271
272
273
274
Labcr Day
October
C y c l e S M T W T F S C y c l
November
e S M T W T F S C y 3 e I
December
S M T W T F S
200439 2004403
2
278
200444 2004457
312
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3X
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307
3
338
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310 317
324
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313
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314 321
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332
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J Veterans Day
C nanksgwcg Day
5657 ( R e v . 11-2003) Catalog Number 444920

Document
Department of the Treasury - I n t e r n a l Revenue Service
2003 - IDRS ON-LINE INPUT
CUTOFF FOR RELEASE OF TRANSACTIONS THURSDAY
POSTED TRANSACTIONS APPEARS ON IDRS MONDAY
ASSESSMENT OR SCHEDULED 23-C DATE MONDAY
OUTPUT CYCLE NUMBER
CUTOFF FOR RELEASE O F TRANSACTIONS THURSDAY
POSTED TRANSACTIONS APPEARS ON IDRS MONDAY
OUTPUT CYCLE NUlMBER
Note: If the transaction is held in Quality Review past the Thursday cut-off, it will not post until after the next week's cut-off date.
2004 - IDRS ON-LINE lNPUT
CUTOFF FOR RELEASE OF TFWNSACTIONS THURSDAY
POSTED TRANSACTIONS APPEARS O N IDRS MONDAY
OUTPUT CYCLE NUMBER
Section 17. Appendix

1
Table of Contents for select IR Manuals, Handbooks and LEMs
Note: Please refer to Document 10988, Catalog Number 27371W for a list of all current IRMs. This index identifes both the "active" old 6 x 9 format lRMs and the new 8 112" x 11" format.
OFFICIAL USE ONLY
Index .1
A Abbreviations . . . . . . . . . . 1-1 Abstract Codes . . . . . . . 8-165 Acronyms (CFOL) . . . . 14-51 ACS . . . . . . . . . . . . . . . . . 11-7 ACS Call Sites . . . . . . . . 11-2 Action Codes (TC 971) . 8-186 Activity Codes EO . . . . . . . . . . . . . . . 2.61 Examination . . . . . . 12-18 GE . . . . . . . . . . . . . . 12-77 Activity Codes (IDRS) . . 13-14 . ACTRA . . . . . . . . . . . . . . . 39 Addresses .Appeals . . 12-36 ADEPT . . . . . . . . . . . . . . 10-1 Adjustment Notice Codes 9-49 AgeIBlind Indicator . . . . . . 3-4 Agency Codes . . . . . . . . . 5-3 AIMS . . . . . . . . . . . . . . . . 12-3 AIMS Cycle Charts . . . . 12-25 AIMS Reporting Cycles 12-25 AMDIS . . . . . . . . . . . . . 13-20 Appeals Codes . . . . . . . 12-34 Appendix . . . . . . . . . . . . 17-1 Attachments to Returns . . 4-28 Audit Codes (BMF) . . . . . 3-17 Audit Codes (IMF) . . . . . 3-16 Automated Collection System . . . . . . . . . . . . . . 11-7 B Backup Withholding (BWH) . . . . . . . . . . . . . . 11-50 Blocking Series . Examination . . . . . . . . . 12-11 Blocking Series .Returns Processing Adjustment . . 4-1 7 BMF CP Notices . . . . . . . . 9-6
BMF Math Error Notice Codes . . . . . . . . . . . . . . .9.38 BMF Non-Math Error Notice Codes . . . . . . . . .9.47 BMF TDI Explanation . . . 11-8 BMFOL . . . . . . . . . . . . . .I 42 . 02 . BOBS . . . . . . . . . . . . . . . .I BOD-CD . . . . . . . . . . . . 13-38 44 . BRTVU . . . . . . . . . . . . . .I 1.50 BWH . . . . . . . . . . . . . . .I C CAF Indicator . . . . . . . . I 1.11 . 1 CAF Research . . . . . . . . I 3 Campus and File Location Codes . . . . . . . . . . . . . . . .4-3 Campus Collection Branch . . . . . . . . . . . . . . . 11-2 Case History Status Codes . . . . . . . . . . . . . . . . 13-8 Category Codes (IDRS) . I 39 . CAWR . . . . . . . . . . . . . .11-63 3.21 CFINQ . . . . . . . . . . . . . .I 4.1 CFOL . . . . . . . . . . . . . . .I CFOL COMMAND 41 . CODES . . . . . . . . . . . . . .I Civil Penalty Codes . . . . 11-56 Civil Penalty Reference Numbers . . . . . . . . . . . .I 1.56 Closing Codes .Appeals 12-35 Collectibility Indicator Codes . . . . . . . . . . . . . . I 2.22 Collection Activity Report (CAR) . . . . . . . . . . . . . .11-62 Collection Offices . . . . . . 11-1 Collection Status Codes . 8.58 Color Code (DLN) . . . . . .4.17 Command Code BMFOL . . . . . . . . . . . I42 .
i
.
Index .2
BRTVU . . . . . . . . . . . 14-4 DDBOL . . . . . . . . . . .I 46 . DDPOL . . . . . . . . . . . 14-6 DUPOL . . . . . . . . . . . I48 . EMFOL . . . . . . . . . .I 4.10 EOGEN . . . . . . . . . .I 4.12 IMFOR . . . . . . . . . .I 4.16 PLINF . . . . . . . . . . .I23 4. REMRQ . . . . . . . . . 14-25 RPPRT . . . . . . . . . .I 4.31 RPVUE . . . . . . . . . . 14-29 SPARQ . . . . . . . . . .I 4.31 TPCIN . . . . . . . . . . .I 4.33 TPCOL . . . . . . . . . -14-33 TRDBV . . . . . . . . . .I 4.36 TRERS . . . . . . . . . .I 4.33 TRPRT . . . . . . . . . . 14-35 UPDIS . . . . . . . . . . .I67 3. Command Codes ACTRA . . . . . . . . . . 13-19 AMDlS . . . . . . . . . . . 13-20 BMFOL . . . . . . . . . . . . . 14-2 BRTVU . . . . . . . . . . . 14-4 CFlNQ . . . . . . . . . . . 13-21 CHKCL . . . . . . . . . . . . 6 . 1 3.22 COMPA . . . . . . . . . .I DAILY . . . . . . . . . . . 13-22 DOALL . . . . . . . . . .I 3.23 DUPOL. . . . . . . . . . . 14-8 ECREQ . . . . . . . . . 13-23 EICMP . . . . . . . . . . .I 3.24 ElNAD . . . . . . . . . . .I 3.24 ELFRQ . . . . . . . . . . 13-25 EMFOL. . . . . . . . . . 14-10 ENMOD . . . . . . . . . 13-25 EOGEN . . . . . . . . . . 14-12 3.34 ERINV . . . . . . . . . . .I ERTVU . . . . . . . . . . 14-13 FFlNQ . . . . . . . . . . . 13-35
FTDPN . . . . . . . . . . . FTPIN . . . . . . . . . . . I 3.35 IADFL . . . . . . . . . . .13-36 IADIS . . . . . . . . . . . . .3.36 ICOMP . . . . . . . . . . .13-36 4.14 IMFOL . . . . . . . . . . .I INOLE . . . . . . . . . . .I 4.17 INTST . . . . . . . . . . -13-37 IRPTR . . . . . . . . . . . I4.19 LEVYS . . . . . . . . . . . 13-38 LVREQ . . . . . . . . . .13-40 MFREQ . . . . . . . . . .13-40 MFTRA . . . . . . . . . .13-4 1 4.22 NAMEE . . . . . . . . . .I NAMES . . . . . . . . . .I22 4. 3.42 NOREF . . . . . . . . . .I PATRA . . . . . . . . . . .13-43 PAYMT . . . . . . . . . .I43 3. PICRD . . . . . . . . . . .13-43 PIEST . . . . . . . . . . . I 3.43 PIFTD . . . . . . . . . . .I 3.43 PIFTF . . . . . . . . . . . .13-44 PINEX . . . . . . . . . . .13-44 PIVAR . . . . . . . . . . .13-44 PMFOL . . . . . . . . . . 14-23 REINF . . . . . . . . . . . 13-45 REMRQ . . . . . . . . . .13-45 RFINQ . . . . . . . . . . .13-47 RPINQ . . . . . . . . . . .13-47 RPVUE . . . . . . . . . . 14-29 RTFTP . . . . . . . . . . 14-25 RTVUE . . . . . . . . . .14-25 SCFTR . . . . . . . . . . 13-48 SSNAD . . . . . . . . . . I 3-48 STAUP . . . . . . . . . . .13-48 SUMRY . . . . . . . . . . I 3-50 SUPOL . . . . . . . . . . I4-32 TDINQ . . . . . . . . . . 13-52 TFTRA . . . . . . . . . . . I 3.56
Index .3
(.
TXCMP . . . . . . . . . . 13-58 TXMOD . . . . . . . . . .I 3.58 UPTlN . . . . . . . . . . 13-67 URlNQ . . . . . . . . . . 13-68 VPARS . . . . . . . . . . 13-70 XSlNQ . . . . . . . . . . . 13-7'l COMPA . . . . . . . . . . . . 13-22 Computer Codes . . . . . . . 10-7 Computer Condition Codes (IMF) . . . . . . . . . . . . . . . . 3-12 Computer Condition Codes (non-IMF) . . . . . . . . . . . . . 35 . Computer Systems Codes .E 0 . . . . . . . . . . 12-61 Corporate Files On-Line . 14-1 CP 2000 Process Codes 8-175 CP Notices . . . . . . . . . . . . 91 . Credit Reference Adjustment Codes . . . . 8-155 Cycle Calendars . . . . . . . 16-1
D DAILY . . . . . . . . . . . . . . 13-22 DDPOL . . . . . . . . . . . . . . 14-6 Debtor Master File . . . . . . 5-1 Definition of Terms . . . . . 1-10 DeMinimus Rule . . . . . . . 10-6 Designated Payment Codes . . . . . . . . . . . . . . 11-61 DIAL . . . . . . . . . . . . . . . 11-62 DIF. . . . . . . . . . . . . . . . . . . 2- 1 Disposal Codes EO . . . . . . . . . . . . . .I 2.65 Examination . . . . . . 12-13 GE . . . . . . . . . . . . . . 12-79 Disposition Codes . . . . . . . 6- 1 DLN Composition . . . . . . . 41 . DOALL . . . . . . . . . . . . . 13-23 Document Codes . . . . . . . 2- 1
Document Locator Number 4-1 Due Dates of Returns . . . 2-21 DUPOL. . . . . . . . . . . . . . 14-8
E 3.23 ECREQ . . . . . . . . . . . . .I EFTPS . . . . . . . . . . 4-9. 10-1 EICMP . . . . . . . . . . . . . . I 3-24 ElNAD . . . . . . . . . . . . . . .3.24 Electronic Funds Transfer (EFT) Number . . .4-9 Electronically Filed Returns 4-4 ELFRQ . . . . . . . . . . . . .13-25 EMFOL . . . . . . . . . . . . . 14-10 Employee Disclosure Responsibilities . . . . . . . . .3-1 Employment Codes . . . . .3.17 Endorsement Data . . . . .4-14 ENMOD . . . . . . . . . . . . . 13-25 Entity Changes . . . . . . .13-19 EO AlMS Project Codes 12-72 EO Computer Systems Codes . . . . . . . . . . . . . . 12-46 EO Source Codes . . . . . 12-69 EP AlMS Source Codes 72-42 EP Merge Fail Reason Codes . . . . . . . . . . . . . .8.184 EP Project Codes . . . . . 12-43 EPIEO and GE Area Offices . . . . . . . . . . . . . .12-37 EPMF . . . . . . . . . . . . . .12-39 EPMF CP Notices . . . . . . 9.11 ERlNV . . . . . . . . . . . . . . .3.34 ERTVU . . . . . . . . . . . . .14-13 ESTAB . . . . . . . . . . . . . .4.24 Examination . . . . . . . . . .12-1 Examination Blocking Series . . . . . . . . . . . . . . I 2.11
,
I
Index .4
Examined Disposal Codes . . . . . . . . . . . . . . 12-13 Exempt Organizations Computer Systems Codes . . . . . . . . . . . . . . 12-61 Exemption Codes (IMF) . 3-4 Extension Forms . . . . . . 2-25
F Federal Tax Deposit System . . . . . . . . . . . . . . 10-1 FFINQ . . . . . . . . . . . . . 13-35 FICA . . . . . . . . . . . . . . . . 3-18 FICA Tax Rate Table . . . 3-18 File Location Codes . . . . . 4-3 File Source . . . . . . . . . . . . 21 . Filing Requirement Codes 8-74 Filing Status Codes . . . . . 3-3 Filing Status Codes (IMF) . 3-3 Financial Agent Identifying . Indicator . . . . . . . . . . . . . . 49 Forms . . . . . . . . . . . . . . . .21 . Freeze Codes . . . . . . . . . 8.62 Freeze Codes .AIMS . . 12-23 FTD Alerts . . . . . . . . . . 11-63 FTD Credit Module . . . . . 10-9 FTD Error Register . . . . . 10-2 FTD Penalties . . . . . . . . . 10-3 FTDPN . . . . . . . . . . . . . 13-35 FTDs . . . . . . . . . . . . . . . . 10-1 FTPlN . . . . . . . . . . . . . . 13-35 FUTA Tax Rate Table . . 3-20
GUF . . . . . . . . . . . . . . . . 8.81
H Hold Codes . . . . . . . . . .8.152 I IADFL . . . . . . . . . . . . . .I 3.36 IADIS . . . . . . . . . . . . . . -13-36 3.36 ICOMP . . . . . . . . . . . . .I IDRS . . . . . . . . . . . . . . . .I. 31 IDRS Location Codes . -8-190 IDRS Notices and Forms 9-1 1 IDRS Sequence Number 4-14 IMF Computer Condition Codes . . . . . . . . . . . . . . .3.12 IMF CP Notices . . . . . . . . .91 . IMF Math Error Notice Codes . . . . . . . . . . . . . . .91 4 . IMF Non-Math Error Notice Codes . . . . . . . . . .9.46 IMF Reason Codes . . . .8.145 IMFSource Codes . . . .8.143 IMFOL . . . . . . . . . . . . . . I4.14 INOLE . . . . . . . . . . . . . .14-17 Installment Agreement Codes . . . . . . . . . . . . . .12-23 Interest and Penalty Provisions . . . . . . . . . . .11-51 INTST . . . . . . . . . . . . . .I 3.37 IRA CP Notices . . . . . . . .9.11 IRAF Filing History Codes . . . . . . . . . . . . . . .9-50 IRAF Non-Math Error Notice Codes . . . . . . . . -9-49 IRM References . . . . . . . 17-1 IRP CP Notices . . . . . . . . .9-6 IRP Selection Criteria ................... l R P T R . . . . . . . . 14.19. 14-20
G GE Source Codes . . . . 12-83 Generated Reports . . . . 11-62 Glossary . . . . . . . . . . . . . . 1-1 Glossary (CFOL) . . . . . 14-39 Government Entities . . . 12-76
Index .5
ITDLN . . . . . . . . . . . . . . 14-38 Item Adjustment Codes 8-155

L LARGE . . . . . . . . . . . . . 11-62 LEVY FORM CODE . . . 13-38 LEVYS . . . . . . . . . . . . . 13-38 List of Returns and Forms 2-1 Lookback Period . . . . . . . 10-6 LVREQ . . . . . . . . . . . . . 13-40
('
M MACS . . . . . . . . . . . . . . . 12-2 Manual . . . . . . . . . . . . . . 10-9 Master File and Non-Master File Tax Account Codes . 4-1 0 Master File Document Codes . . . . . . . . . . . . . . . - 2 - 1 Master File Endorsement Data . . . . . . . . . . . . . . . . 4.14 Master File Notices (Spanish) . . . . . . . . . . . . 9-13 Master File Returns . . . . . 3-1 Math Error Notice Codes 9-14 Message File (IDRS) . . . 13-5 MFREQ . . . . . . . . . . . . 13-40 MFT Codes . . . . . . . . . . . . 2- 1 MFTRA . . . . . . . . . . . . . 13-41 Microfilm . . . . . . . . . . . . 13-16 Microfilm Serial Number . 10-1
Non-Master File Abstract Codes . . . . . . . . . . . . . . 8.165 Non-Master File Unit Ledger Card Units . . . . . .I 12 . Non-Math Error Notice Codes . . . . . . . . . . . . . . . 9.46 NOREF . . . . . . . . . . . . .I 3.42 Not Collectible Accounts Register . . . . . . . . . . . . . 11-62 Notice Codes . . . . . . . . . 91 4 . Notices . . . . . . . . . . . . . . . 9 . 1 . 1 Notices IDRS (Spanish) .9 3
N NAI . . . . . . . . . . . . . . . . 13-17 NAMEE . . . . . . . . . . . . . 14-22 NAMES . . . . . . . . . . . . . 14-22 NMF Blocking Series . . 12-12 No Merge Reason
P PATRA . . . . . . . . . . . . . 13-43 PAYMT . . . . . . . . . . . . . 13-43 PCCF . . . . . . . . . . . . . .I 2.36 PCS . . . . . . . . . . . . . . . . .I 21 . PDT Indicator . . . . . . . .I 2.10 Penalties .FTD . . . . . . . .I 0 . 3 Penalty and Interest Chart . . . . . . . . . . . . . . .11-54 Penalty Appeal Procedure . . . . . . . . . . . 11-56 Penalty Computation Codes (PCC) . . . . . . . . . . . . . . .10-7 Penalty Provisions . . . . 11-53 Penalty Reason Codes . 8.149 Penalty Reason Codes (PRC) . . . . . . . . . . . . . . . I0 . 8 Penalty Reference Numbers . . . . . . . . . . . . I 1.56 Pending Transaction Codes (IDRS) . . . . . . . . . I3 . 6 PlCF Codes . . . . . . . . . . I2 . 2 PICRD . . . . . . . . . . . . . . I 3.43 PMFOL . . . . . . . . . . . . .I 4.23 Principal Business Activity Codes . . . . . . . . 13-16
Index - 6
Prior Year Notice Codes . 9-37 Priority Codes . . 8-143, 8-153 Process Codes Underreporter . . . . . . . .8-174 Processing Codes . . . . . .3-3 Project Codes GE . . . . . 12-81 Push Codes. . . 12-17,12-74, 12-83 R RAF . . . . . . . . . . . . . . . . 13-2 RAF FILING INDICATOR . . . . . . . . . 13-32 Reason Codes BMF . . . . . . . . . . . . 8-151 EP Merge Fail . . . . . 8-184 IMF . . . . . . . . . . . . . 8-145 No Merge . . . . . . . . 8-182 Reduce Unnecessary Filers (RUF) Program DLN . . . .4-13 Refund Deletion Codes . 9-51 Regional Financial Centers 6-3 RElNF . . . . . . . . . . . . . . 13-45 REMRQ . . . . . . 13-45! 14-25 Reporting Cycles for AIMS (FY2001) . . . . . . . 12-25 REPRQ . . . . . . . . . . . . . 11-62 REQUEST TYPE INDICATOR . . . . . . . . . 13-4 1 Requesting Returns (IDRS) . . . . . . . . . . . . . .4-24 Resequence Codes (IMF) . . . . . . . . . . . . . . . 8-142 Residual Remittance Processing System (RRPS) . . . . . . . . . . . . . . 4-1 5 Resource and Workload Management System . . . 11-6 Retention Criteria (IDRS) 13-6
Return Condition Codes .3-12 Return Requester Priority 4-23 Returns . . . . . . . . . . . . . . .2-1 Returns Processing Adjustment Blocking Series . . . . . . . . . . . . . . .4117 Returns Processing Codes (EPMF) . . . . . . . . . . . . . .3-14 Returns Processing Codes (IMF) . . . . . . . . . . . . . . . .3-14 Reversal Codes . . . . . . . .8-1 RFINQ . . . . . . . . . . . . . .13-47 RPINQ . . . . . . . . . . . . . .13-47 RPPRT . . . . . . . . . . . . .14-31 RPSlD Number . . . . . . . .4-15 RPVUE . . . . . . . . . . . . . 14-29 RTFTP . . . . . . . . . . . . .14-25 RTVUE . . . . . . . . . . . . .14-25 RWMS . . . . . . . . . . . . . . .I 1-6 RWMSR . . . . . . . . . . . .11-62
S SBISE Tax Year Selection Codes . . . . . . . . . . . . . . 11-34 SCCF, BOBS, Error Register, Classification, and Reversals of FTDs . . l o - 2 SCFTR . . . . . . . . . . . . .13-48 Schedule Indicator Codes (SIC) . . . . . . . . . . . . . . . . 10-8 SCRIPS . . . . . . . . . . . . . .15-1 Security System (IDRS) .13-3 Selection Criteria (IDRS) .13-6 Service Center Control File (SCCF) . . . . . . . . . . . 10-2 Settlement Codes . . . . . 12-23
Index .7
I
i '
Social Security Tax Rate Table . . . . . . . . . . . . . . 13-18 Source Codes EO . . . . . . . . . . . . . . 12-69 Examination . . . . . . . 12-5 GE . . . . . . . . . . . . . . I 2.83 IMF . . . . . . . . . . . . . 8.143 Spanish CP Notices . . . . 9-13 SPARQ . . . . . . . . . . . . . 14-31 SSA Tax Rate Table . . . . 3-18 SSNAD . . . . . . . . . . . . . 13-48 StatelPBC Conversion Table . . . . . . . . . . . . . . 12-25 Siatus Codes ACTON . . . . . . . . . . . . 6.2 Appeals . . . . . . . . . . 12-35 Case History (IDRS) . 13-8 Collection . . . . . . . . . 8-58 EO . . . . . . . . . . . . . . 12-66 GE . . . . . . . . . . . . . . I 2.84 Statute of Limitations (Alpha Codes) . . . . . . . 12-24 Statutory Period of Limitations . . . . . . . . . . . 2-21 STAUP . . . . . . . . . . . . . 13-48 Sub-Agency Codes . . . . . 5-3 SUPOL . . . . . . . . . . . . . 14-31
T Tax Class . . . . . . . . . . . . . 4.9 Tax Class Codes . . . . . . . 2- 1 Tax Rate Table . . . . . . . . 3-1 8 TAX RETURN DATA BASE (TRDB) . . . . . . . . 14-33 Tax Return Information . . . 3-1 Tax Return Preparers Penalty . . . . . . . . . . . . . 11-55 Tax Returns . . . . . . . . . . . 2- 1
Tax Year Selection Codes . . l l ~ 1 9 . 1 1 ~ 2 0 . 1 1 ~ 2 2 .
i .
11.23. 11.25. 11.26. 11.28. 11.29. 11.31. 11.32. 11-34 TAXLINK . . . . . . . . . . . . . I 0.1 Taxpayer Notice Codes -9-14 TC 470 Closing Code Chart . . . . . . . . . . . . . . . I 1.45 TC 520 Closing Code Chart . . . . . . . . . . . . . . . 11-48 TC 971 Action Codes . . 8.186 TDA Closing Codes TC 470 . . . . . . . . . . . 11-45 TC 500 . . . . . . . . . . .11-45 TC 520 . . . . . . . . . . .11-48 TDA Issuance Codes . . 11-41 TDNTDI Assignment Codes . . . . . . . . . . . . . . .11-4 TDI Closing Codes . . . . 11-39 TDI Codes . . . . . . . . . . . I 1.18 TDI Indicator Codes . . . 11-37 TDI Notice Codes . . . . . 11-35 TDI Related Transaction Codes . . . . . . . . . . . . . . 11-37 TDI Status Indicators . . 11-36 TDINQ . . . . . . . . . . . . . . I 3.52 TDIs . . . . . . . . . . . . . . . . I 1.7 TElGE Reporting Systems Codes . . . . . . . . . . . . . . 12- 36 THIRD PARTY CONTACT SYSTEM . . . . . . . . . . . . I 4.32 Timing of Balance Due Notices and TDA Cycles . 11-3 TPCIN . . . . . . . . . . . . . -14-33 Transaction Codes . . . . . . 8.1 Transition Rule . . . . . . . . 10-6 TRERS . . . . . . . . . . . . . 14.33 TRPRT . . . . . . . . . . . . . I 4.35 TSlGN Codes . . . . . . . . . 11-4
Index - 8
TXMOD
U Unallowable Codes . . . 12-15 Underreporter . . . . . . . . 8- 174 Universal Access (IDRS) 13-17 Universal Location Codes . . . . . . . . . . . . . . 8-190 Unpostable Codes BMF . . . . . . . . . . . .8-106 EPMF . . . . . . . . . . .8-139 IMF . . . . . . . . . . . . . .8-81 l RAF . . . . . . . . . . . .8- 135 PMF . . . . . . . . . . . . 8-140 Unpostable Command Codes . . . . . . . . . . . . . .8-142 Unpostable Resolution Codes . . . . . . . . . . . . . . 8-141 UPTIN . . . . . . . . . . . . . . 13-67 URlNQ . . . . . . . . . . . . . 13-68 USIGNR . . . . . . . . . . . . 13-38
v
VPARS . . . . . . . . . . . . . 13-70
W Wage & Investment Tax Year Selection Codes . . . . . . 11-32 WAGE EARNER CODE 13-38
Quick Finder Index
Return Due Dates
Transaction Codes
7-4
Freeze Codes
8-62
Unpostable Codes
8-8 1
Hold, Priority, Reason, Source Codes
IMF Notice Codes
I Notice Codes BMF
9-6
Calendars
1 6-1
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ADP and DRS Information

*MITS Doc6209 ADP and IDRS lnformation

Requesting Returns Through the IDRS . . . . . . . . . . . . . . . . . . . . -4-24 Attachments to Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.28

15 Service Center Recognitionflmage Processing System(SCR1PS) 15-1

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PCCF PCS PCF

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Tax Returns and Forms

List of Returns and Forms

File Tax Source Class

CP 2000 Proposed Changes to Income or Withholding Tax CT-1 CT-2 CTR

W-2C W-2CM W-2GU W2-G W-2VI

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Form No. W-3 W-3

File Tax Source Class

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File Tax Source Class

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Form No. 941 On Line 941 EFile 941 PR

File Tax Source Class

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File Tax Source Class

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Form No. 1041

File Tax Source Class BIN B BIN 4,*6

. - ..--1 U 4 1 U t I Qualified Funeral Trust

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File Tax Source Class 5 5 5

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Form .o. 1120 RElT

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U.S. lncome Tax Return for Real Estate Investment B Trusts

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Title Underpayment of Estimated lncome Tax by Individuals and Fiduciaries

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File Tax Source Class

3249 3258 3354 3413 3446 3465

3468 3491 3520 3520-A

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4338A 4356A 4356SP 4361

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1,2,3,4, 5, 6 7 8 BIN 4,6 5,6 50,*66