2.3.11. Command Codes TXMOD and SUMRY

CC SUMRY

CC DEFINER. Definer " R", Definer "A", or blank

CC DEFINER

TIN AND FILE SOURCE CODE

Blank if BMF EIN

"V" if BMF is valid SSN

"W" if BMF invalid SSN

Blank if IMF valid

"N" if NMF

"*" if invalid IMF

"P" if EMPF or valid IRAF

"X" if invalid IRAF

NAME CONTROL—Check digit may display if name control is not yet present.

DAILY-PROCESSING-INDICATOR— "DAILY" will be displayed when account qualifies for daily processing. It is for Individual Masterfile Processing(IMF) only.

PDT/KITA/CAU/HSTG 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.

 "HSTG" will be displayed for tax accounts identified as belonging to individuals taken Hostage in some form of Terrorist Action.

 "*CAU*" will be displayed to inform IRS employees to exercise caution when talking to a taxpayer. Effective July 2001

EMPLOYMENT CODE (BMF only)

INVALID SSN RELEASE INDICATOR. "1", "2" "4" if present or "-"if freeze is on.

1= Account on valid segment and no freeze or invalid SSN freeze release calendar year only by posting TC 29X or 30X.

2= Account on invalid segment and invalid SSN freeze released by TC 51X. Freeze remains released until the end of the next succeeding calendar year after TC 51X posts.

4= Account on invalid segment and invalid SSN freeze released by a transaction which was posted.

CAF INDICATOR—The Centralized Authorization File Indicator ("C") will be displayed , if present.

TC 130 INDICATOR. If present will be Service Center Code. Otherwise, two zeros.

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TC148-CD.

LARGE COMPLEX CORPORATION CODE—Shows SC code for responsible Service Center.

REVERSE-VALIDITY-ON-TIF—Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts Only.

DUMMY MESSAGE—If the account is a dummy.

ENTITY-CONTROL—Displayed if the Entity module contains any open Case Control.

ENTITY-PN-TRANS—displayed if there are any Entity pending transactions.

IRS EMPLOYEE CODE

BOD-CD (BUSINESS OPERATIONAL DIVISION)

BOD-CLIENT-CD

IRA Indicator. " 1" thru "7" or blank.

SCRAMBLED SSN INDICATOR. "SCSSN" or blank.

MILITARY OPERATION INDICATOR

PRIMARY LOCATION CODES. District and Area Office.

LATEST RETURN YEAR

FILING CONDITION CODE.

SMALL BUSINESS AREA OFFICE

COLLECTION LOCATION CODE

OIC ACCEPTANCE YR (OFFER IN COMPROMISE)

FILE LOCATION CODE of Return

CYCLE POSTED (Latest Return)

COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.

MATH ERROR CODE(S)

ESTIMATED TAX DISCREPANCY INDICATOR

TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.

1 = 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

T = Transferred Out of Service Center Jurisdiction

9 = TIN Change Suspense

X = Delinquency Action Pending

FILING REQUIREMENTS—literal

PRIMARY LOCATION CODES. District and Area Office.

FILING REQUIREMENTS—if present. Exhibit 2.3.11-12, Command Code TXMOD Valid Response

SMALL BUSINESS AREA OFFICE

COLLECTION LOCATION CODE.

OIC-ACCEPTANCE-YR

FILING REQUIREMENTS—if present, Exhibit 2.3.11-12, Command Code TXMOD Valid Response

COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.

FILING REQUIREMENTS—if present. Exhibit 2.3.11-12, Command Code TXMOD Valid Response

TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.

1 = 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

T = Transferred Out of Service Center Jurisdiction

9 = TIN Change Suspense

X = Delinquency Action Pending

IDRS TDI CYCLE

SCRAMBLED SSN INDICATOR. "SCSSN" or blank.

MILITARY OPERATION INDICATOR.

PRIMARY LOCATION CODES. District and Area Office.

COLLECTION LOCATION CODE

OIC LITERAL OFFER IN COMPROMISE

COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.

TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.

1 = 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

T = Transferred Out of Service Center Jurisdiction

9 = TIN Change Suspense

X = Delinquency Action Pending

Literal "INACTIVE ACCOUNT" or blank.

PRIMARY LOCATION CODES. District and Area Office.

SMALL BUSINESS AREA OFFICE.

TDA/TDI LOCATION CODE.

OIC LITERAL OFFER IN COMPROMISE

COLLECTION (TDA/TDI) ASSIGNMENT NUMBER.

TDI CODE, if present, 1, 2, 4, 5, 6, 7, 8, 9, T or X.

1 = 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

T = Transferred Out of Service Center Jurisdiction

9 = TIN Change Suspense

X = Delinquency Action Pending

ACCOUNT MERGED/RESEQUENCE TO — Displayed on old (FROM) account. (See IRM 2.3.15 –CC ENMOD) for Pending TC 003 or 026.

NEW (TO) ACCOUNT TIN.

NEW (TO) ACCOUNT NAME CONTROL.

ACCOUNT MERGED/RESEQUENCED FROM — Displayed on new (TO) account. (See IRM 2.3.15 –CC ENMOD) for pending TC 004 or 008.

OLD (FROM) ACCOUNT TIN.

OLD (FROM) ACCOUNT NAME CONTROL.

MFT

TAX PERIOD

IMF—FILING STATUS CODE

IRAF—SPOUSE INDICATOR

EPMF—PLAN NUMBER

BMF—PLAN NUMBER (MFT 76 ONLY) (MFT and 68 ONLY)

BMF—REPORT NUMBER

MODULE CONTROL DLN

SC STATUS

STATUS CYCLE

IDRS MODULE BALANCE (Amount). Hyphen (-) indicates a credit balance.

FREEZE CODES, left position.

FREEZE CODES, right position. Displayed if present, otherwise blank.

CSED

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TAX MODULE CAF CODE.

UNPOSTABLE INDICATOR " U". Otherwise blank. "U" indicates that an unpostable transaction is in the tax module.

PENDING TRANSACTION INDICATOR "P" Otherwise, blank "P" indicates that a pending transaction is in the tax module.

TDI INDICATOR

LIEN INDICATOR

SERVICE CENTER STATUS CODE = 48 (Will display as STS>48D)

CC DEFINER—A, C, L, N, P, S, or X

Format for entering a TXMOD request

TXMOD followed by the CC Definer followed by Either an EIN or SSN

On the next line you would enter the MFT followed by a SPACE and then the Tax Period. IF a Plan Number is required then the format is MFT followed by a SPACE followed by PLAN NUMBER followed by SPACE and then TAX Period.

EXAMPLE LINE 1: TXMODAxx-xxxxxxx

EXAMPLE LINE 2: 01 201212 If a plan number is required then it is entered in the following format (01 001 201212)

TIN AND FILE SOURCE—Must be entered when CC TXMOD immediately follows any CC that does not store TIN and File Source/TIN Type. Must meet standard validity criteria. File Source "*" is used for invalid IMF, "N" is used for NMF, "P" is used for EPMF or valid IRAF, " X" is used for invalid IRAF, "V" is used for valid BMF SSN, "W" is used for invalid BMF SSN and, blank is used for valid IMF and for BMF EIN.

MFT—Must be entered when CC TXMOD immediately follows any CC that does not store MFT. Must meet standard validity criteria.

PLAN NUMBER—Must be entered for EPMF accounts (EIN with file source "P"), if not stored by previous CC.

PLAN NUMBER—Must be entered for BMF accounts with a MFT of 76 only.

REPORT NUMBER—Must be entered for BMF accounts with an MFT of 46.

TAX PERIOD—Enter in format YYYYMM. Must be entered when CC TXMOD immediately follows any CC that does not store Tax Period.

Line used for EPMF accounts or BMF accounts with an MFT of 46 only or BMF account with MFT 76.

ERROR MESSAGE—When an invalid condition is detected, an appropriate message is displayed in the terminal response to alert the Terminal Operator. The error message will appear on line 24 in inverse video. Error messages are as follows:

CAF TIN INVALID FOR TXMOD—The Centralized Authorization File is not accessible through CC TXMOD.

TIN INVALID—TIN does meet standard validity criteria. Correct and re-enter.

TIN INCONSISTENT WITH FILE SOURCE—TIN not consistent with File source. Correct and re-enter.

MFT INVALID—MFT is invalid. Correct and re-enter.

MFT INCONSISTENT WITH TIN. Correct and re-enter.

TAX PERIOD INVALID—Tax Period not within range of valid values. Correct and re-enter.

TAX PERIOD INCONSISTENT WITH MFT—Tax Period not valid for MFT. Correct and re-enter.

DEFINER INVALID—CC TXMOD input with CC Definer other than A, C, L, N, P, S or X,

PLAN NUMBER INVALID OR MISSING—EIN with File Source of "P" entered either with no Plan Number or invalid Plan Number.

 PLN/RPT NUMBER INVALID OR MISSING—EIN with MFT 46 entered either with no report number or invalid report number. Also for Plan Number missing on EIN with MFT 76 or EPMF accounts.

 CONT BASE/HIST/PEND DATA NOT PRESENT—CC TXMOD with Definer "C" was input and no control Base, History or pending Transaction data are present.

 STATUS HISTORY NOT PRESENT—CC TXMOD with CC Definer "S" was input and no Status History data are present.

POSTED/PENDING DATA NOT PRESENT—CC TXMOD WITH CC Definer "P" was input and No Posted or Pending data are present.

STATUS/NOTICE HIST DATA NOT PRESENT—CC TXMOD with Definer "X" was input and no status History or notice data are present.

NOTICE DATA NOT PRESENT—CC TXMOD with CC Definer "N" was input and no Notice Data are present.

PENDING TRANSACTIONS NOT PRESENT—CC TXMOD with CC Definer "L" was input and no Pending data are present.

NO DATA FOUND ON TIF

NO DATA—REVERSE VALIDITY ON xTIF—No information on TIF for the SSN validity input. Reinput the same SSN with File source of opposite validity. (x=I, B or Z).

BAD FORMAT CODE IN TIF-60—Bad Posted return data on file.

INVAL COMMAND CODE ROUTED TO TXMOD—Real time system error. Notify RPA.

SYSTEM ERROR ON ACCESS/UPDATE—Unusual condition occurred on I/O. Notify RPA.

xTIFn-AREA NOT AVAILABLE—File temporarily not available. Re-enter. (x=I, B, or Z)(n=0–9)

xTIFn-AREA NOT AVAILABLE—File index temporarily not available. Re-enter. (x=I, B, or Z)(n=0–9)

FOR REJECT TRANSACTIONS NOT DISPLAYED—SEE IRM 2.3.15—Reject transaction(s) were found for module(s) other than the one input on CC TXMOD request.

IMF ACCESS RESTRICTED—Terminal operator is prohibited from accessing IMF accounts.

Command Code Name—TXMOD

CC Definer—A, C, L, N, P, S, or X (as entered)

TIN AND DISPLAY FILE SOURCE

MFT

TAX PERIOD

PLAN NUMBER—Present for all EPMF accounts and (BMF accounts with MFT 68 or 76 only. REPORT NUMBER— Present for BMF accounts with an MFT 46 only.

NAME CONTROL—Check digit displays instead of name control on some "Dummy" accounts.

DAILY-PROCESSING-INDICATOR— "DAILY" will be displayed when account qualifies for daily processing. It is for Individual Masterfile Processing(IMF) only.

PDT/KITA/HSTG CODE—

"*PDT*" will be displayed for tax accounts identified as Potentially Dangerous Taxpayer

"*CAU*" will be displayed for tax accounts identified as CAUTION IF PDT-IND = 2 (July 2001)

"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 business in a foreign country.

LARGE COMPLEX CORPORATION CODE—Shows SC code for responsible Service Center.

OUT OF BALANCE CAWR—Literal displayed when ODB–CAWR–INDICATOR is '1'.

BOD-CD (BUSINESS OPERATIONAL DIVISION)

BOD-CLIENT-CD

IRS EMPLOYEE CODE

1=Primary taxpayer is an IRS employee

2=Secondary taxpayer is an IRS employee

3=Both taxpayers are IRS employees

REVERSE-VALIDITY-ON-TIF—Displayed if opposite SSN validity account is present on TIF. For IMF, BMF or IRAF SSN accounts only.

DUMMY/MEMO 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. 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.

TC148-CD

INV-SSN-REL—Indicator is displayed if the invalid SSN Refund freeze is "OFF".

SCSSN—displayed if Scrambled SSN Indicator is "ON" for this account.

MOP/UN—Participant in a Military Operation or United Nations Peacekeeping Force Indicator.

MILITARY OPERATION INDICATOR.

LAST MF EXTRACT CYCLE—cycle of last update for this module from the Master File.

LAST MF EXTRACT DAY OF WEEK CODE

SC REASON CODE—Reason code for retaining tax module on data base. Used by Computer Branch Staff.

CURRENT SC STATUS CODE.

DECISION POINT STAUP CODE

D = Decision point analysis uploaded notice request from IDS or the module was downloaded to IDS. Valid for status 48 or 50 only.

T = TDA analysis transfer. Valid for status 50 only.

SC MODULE BALANCE—A total of the amounts contained in the pending transactions (type AP, TP, PN, RS, UNNN, CU, NU) plus the MF module balance. TC667 is excluded. A hyphen (-) in position 36 indicates a credit balance.

SC STATUS CYCLE.

SC STATUS CYCLE DAY OF WEEK CODE

NEXT IDRS NOTICE—displayed for SC Status Code "48" and "50".

MINIMUM NUMBER OF CYCLES DELAY—displayed for SC Status Code "48".

BALANCE OF CYCLES DELAY—displayed for SC Status Code BALANCE OF CYCLES DELAY-displayed for SC Status Code "48".

CURRENT MASTER FILE STATUS CODE.

MASTER FILE 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.

MF STATUS CYCLE DAY OF WEEK CODE

CURRENT DATE

ICS ACCOUNT CODE (INTEGRATED COLLECTION SYSTEM).

PENDING-TRANS—displayed if there are any tax module pending transactions.

LAST NOTICE—if a Notice History Section is present the Notice Number of the last notice entry is displayed.

ARDI CODE (ACCOUNTS RECEIVABLE DOLLAR INVENTORY).

PRIMARY LOCATION CODE.

ACS ACCOUNT CODE.

AICS CODE (AUTOMATED INVENTORY CONTROL SYSTEM).

SMALL BUSINESS AREA CODE

COLLECTION LOCATION CODE.

SFR IND.

SECURED RETURN CODE—from Tax Return.

PDC-MOD-CD

ASED—Assessment Statute Expiation Date.

LEFT POSITION FREEZE CODES.

RIGHT POSITION FREEZE CODES

AGREEMENT INDICATOR

AIMS CODE—will show the presence of an examination of a taxpayer's return as follows:

0 = No examination of a taxpayer's module is on this account

1 = 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 (TDA/TDI) ASSIGNMENT NUMBER.

INPUT SYSTEM SOURCE CODE

C = display as SCR

E = display as ELF

L = display as MEF

COLLECTION STATUTE EXPIRATION DATE (CSED) - identifies the earliest CSED located on the tax module. Additional CSEDs for the tax module may be located on CC IMFOLT or CC BMFOLT.

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MF CAF CODE—The Centralized Authorization File Code on the tax module (1–8) will be displayed, if present. Indicates that the taxpayer has authorized representatives for this tax period.

BFS-CD

6020B-MOD-IND

LIEN INDICATOR—If present.

blank = No Lien Data.

1 = Lien Data on IDRS only.

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 (RSED)

PARTNER ASSESSMENT EXPIRATION DATE (PSED)

NAICS-CD

OFFER IN COMPROMISE OIC—Acceptance-YR

TDI MOD STATUS CD—Displayed if significant.

1 = 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.

C CORPORATION INDICATOR.

ELECTRONIC DEPOSIT CODE—The year in which a taxpayer if required to start making deposits by electronic funds transfer.

ELECTRONIC FUNDS TRANSFER INDICATOR

DEFERRED ACTION INDICATOR

GENERAL AGREEMENT ON TRADE AND TARIFF

INSTALLMENT AGREEMENT DEFAULT NUMBER

FILING REQUIREMENT OF MODULE IF DELINQUENT.

TFRP-CD

PREPARER DESIGNEE CHECK BOX INDICATOR

PREPARER DESIGNEE ID NUMBER

PREPARER DESIGNEE PHONE NUMBER

PAID-PREPARER-EIN

THIRD-PARTY-DESIGNEE-PIN

THIRD-PARTY-DESIGNEE-CHECKBOX

FRIVOLOUS-FILER-IND

LATEST F990( Return of Organization Exempt from Income Tax) EO ORG CODE

EO STATUS 25 INDICATOR — BMF MFT 44 only

For EPMF and NMF accounts the literal "INACTIVE ACCOUNT" is displayed if the FR Code is "8" otherwise field is blank.

TDI F990 REPEATER CODE

TWO PERCENT INTEREST DATE.

TWO PERCENT DATE TURNED OFF INDICATOR—" 1" = TWO PERCENT INTEREST DATE has been set back to zeroes via an adjustment.

EMPLOYMENT CODE—BMF only.

MEF-BAL-DUE-IND.( IMF only)

VALUES = 0 - NA

1 - MEF balance due return posted on tax module

EPE Indicator -- Values are

0 - Default

2 - Timely filed Return with allowed credits

3 - Timely filed Return with allowed EPE credits + Refund freeze (freeze will be released until RDD)

4 - Late filed Return with disallowed EPE credits

EPE Indicator -- Values are

0 - Default

2 - Timely filed Return with allowed credits

3 - Timely filed Return with allowed EPE credits + Refund freeze (freeze will be released until RDD)

4 - Late filed Return with disallowed EPE credits

IRA CODE—" 1" thru "7" or blank. This is an entity indicator and pertains to the last return filed as indicated on the IRM 2.3.15, Command Code ENMOD display. It does not necessarily apply to the tax module on the screen display.

See IRM 2.3.27.68, ADP Systems Code Handbook. (IMF only).

BACKUP WITHHOLDING INDICATOR.

BACKUP WITHHOLDING NOTICE COUNT.

LEVY-971-IND

FTF-MIP-MONTHS - Number of months and Missing Information Penalty computed on 1065 and 1120_S returns

ADVCTC-UNENROLL-IND

MODULE CASE CONTROL INDICATOR—Always displayed. "NO CASE CONTROLS", "ALL CASE CONTROLS CLOSED" or "MULTIPLE OPEN CASE CONTROLS" or "ONE OPEN CASE" will be shown as appropriate. If there is only one open case this field will be blank and Lines 15 and 16 will be displayed.

OPEN CONTROL BASE COUNT

CLOSED CONTROL BASE CYCLE

LATEST CASE CONTROL ACTIVITY—action date of most recent update to module case controls (maybe later than Line 16 action date).

Displayed only if Line 17 is displayed.

ACCOUNT MERGED/RESEQUENCED TO:—Displayed on old (FROM) account. See IRM 2.3.15, Command Code ENMOD, for Pending TC 003 or 026.

NEW (TO) ACCOUNT TIN.

NEW (TO) ACCOUNT NAME CONTROL.

ACCOUNT MERGED/RESEQUENCED FROM:—Displayed on new (TO) account. See IRM 2.3.15 –Command Code ENMOD for Pending TC 004 or 008.

OLD (FROM) ACCOUNT TIN.

OLD (FROM) ACCOUNT NAME CONTROL.

RETURN CONDITION CODES

MATH STATUS CODE—

2=Math Error within tolerance

3=Math Error Excess tolerance

RETURN RECEIVED DATE

MONTHS DELINQUENT CODE—Number of months delinquent (00–05).

CORRESPONDENCE RECEIVED DATE

TAX PER TAXPAYER—displayed if significant for any MFT.

ENVIRONMENTAL TAX—only for F1120(U.S. Corporation Income tax return), F990C, F990T

NET CREDITS CLAIMED—only for F1120, F1041, F990C, F990PF, F990T

NET TAXABLE INCOME AMOUNT

DIRECT DEPOSIT REJECT REASON CODE

UNAPPLIED CREDIT ELECT AMOUNT

CREDIT ELECT PER TAXPAYER AMOUNT—only for F1120, F1041, F990C, F990T

PRIOR YEAR ESTIMATED TAX BASE AMOUNT.

ORDINARY INCOME AMOUNT

NUMBER OF PARTNERS–F1065(U.S. Return of Partnership Income)

ADT CD

F5471(Information Return of U.S. Persons with Respect to Certain Foreign Corporations) ATTACHED TO F1065 NUM

TOTAL GROSS RECEIPTS—F990

CORRESPONDENCE CODE

INDIVIDUAL INCOMPLETE RETURN ITEMS

ISSUE CODE

TOTAL ASSETS EOY AMT

NET TAXABLE INCOME (990T)

TYPE-COOP-CD – F1120

LAST-YEAR-1120C-IND – F1120

AUDIT CODE GROUP – F1120

1120S SHAREHOLDER NUMBER– F1120

FORM 5471 COUNT – F1120

GROSS INCOME AMOUNT—F990

FORMS COUNT TAX YEAR—F990

E-FILE MANDATE INDICATOR—F990

TAX PERIOD BEGIN DATE–F1065, F1120

F5472-ATTACHED – the number of Forms 5472(Information Return of a Foreign Owned Corporation) attached to Form 1120.

CORPORATE REFUNDABLE CREDIT AMOUNT

TOTAL LOW INCOME UNITS–F8703(Annual Certification of a Residential Rental Project

QUALIFIED PROJECT PERIOD BEGIN DATE–F8703

SIGNATURE CODE–F8703

OPERATOR OF PROJECT

BUILDING ID

OWNER OF PROJECT

NON-SCHED-K1-COUNT - F1065

BUILDING PROJECT STREET ADDRESS

PARTNER-CD - F1065

BUILDING PROJECT CITY

BUILDING PROJECT STATE

BUILDING PROJECT ZIP CODE

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

CAMT-AMT - Corp ALT Minimum tax amount

PYMTC-AMT -- F8827 Prior Year Minimum Tax Credit Amount

ADV-MAN-PROD-NR-CMPTR-AMT

ADV-ENR-PROJ-NR-CMPTR-AMT

ELECT-PROD-RNW--NR-CMPTR-AMT

CL-HYDROGEN-NR-CMPTR-AMT

ADV-MAN-INV-NR-CMPTR-AMT

CLN-FUEL-PROD-NR-CMPTR-AMT

ALT-REFUEL-PROP-NR-CMPTR-AMT

ZERO-EM-NUC-PWR-NR-CMPTR-AMT

CL-ELEC-INV-NR-CMPTR-AMT

CARB-OX-SEQ-NR-CMPTR-AMT

COM-CL-VEHICLE-NR-CMPTR-AMT

CL-ELECT-PROD-NR-CMPTR-AMT

CLEAN-ENERGY-NR-CMPTR-AMT

F1020-ADT-CD -- Form 1120 Audit Codes

F1065-ADT-CD -- Form 1065 Audit Codes

RETURN TRANSACTION CODE—TC 150

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 RETURN POSTED TO MASTER FILE

DAY OF WEEK—For Forms 5329(Additional Taxes on qualified Plans and Other Tax Favored Accounts), 1040 & 1040-H(Household Employment Taxes) only. Identifies the day of week the return was posted. For 2011 and prior the values are 01 thru 07 signify that the update was made by CADE Monday thru Sunday respectively. 08 signify that the update was made by Master File for a non-CADE return. For 2012 and subsequent the values are 01-05 signifying the update was as a result of DAILY processing Friday (01) thru Thursday (05) respectively. WEEKLY (Non-DAILY) processing will be included with Thursday DAILY and have a value of 05.

TRANS INFORMATION CODE

RETURN DLN

SUBSTITUTE FOR RETURN— "6020B" for BMF and "FR" for IMF accounts.

"Dummy" (generate) TC 610. Shows payment posted to Master File as part of Return record instead of as a separate transaction (increasingly rare since implementation of Remittance Processing System-RPS).

RETURN RECEIVED DATE—effective date for remittance.

REMITTANCE AMOUNT

CYCLE RETURN POSTED

STANDARD— See Exhibit 2.3.11-14.

STATE CODE

BASE PERIOD CODE—values 0–4

SCHEDULE INDICATOR CODE—values 0–4

THREE DAY INDICATOR—"3-Day" will display

5 FTD CREDIT AMOUNT CLAIMED

TOTAL COMPENSATION AMOUNT

HOSPITAL INSURANCE BENEFIT WAGES

TAXABLE FICA WAGES

TIPS DEEMED WAGES

TAXABLE FICA WAGES

ADJUSTMENT TO WITHHOLDING AMOUNT

ADJUSTED INCOME TAX WITHHELD

ADJUSTMENT TO FICA AMOUNT

ADJUSTED FICA TAX WITHHELD

BACKUP WITHHOLDING

CUR QTR FRAC CT AMT

CUR-QTR-SICK-PAY-AMT

CURR-QTR-TIPS-GRP-LIFE-INS-AMT

CURR-YR-INC-TAX-WTHLDNG-AMT

PRIOR-QTR-SS-MEDICARE-AMT

FED-INC-TAX-SPCL-ADDTNS-AMT

SS-MED-TAX-SPCL-ADDTNS-AMT

TOTAL-ADJ-AMT

TOT-SS-MEDCR-TAX-AMT

TOT-INC-TAX-WTHLD

CURR-YR-ADJ-AMT is the total adjustments to reported FICA and medicare taxes for the current year. (Form 944 ,Employer’s Annual Federal Tax Return, only)

PRIOR-YR-ADJ-AMT is the adjustment to a prior year income tax withholdings to correct an administrative error. (Form 944 only)

THIRD PARTY ID NUM

THIRD PARTY PHONE NUM

RETURN-CD

SCHEDULE-R-IND

PRIOR-QUARTER-IND

COBRA PREMIUM ASSISTANCE NUMBER

COBRA PREMIUM ASSISTANCE AMOUNT

TOTAL PAYMENT TAXPAYER AMOUNT

TOTAL PAYMENT COMPUTER AMOUNT

EMPLOYEES PAID EXEMPT WAGES THIS QUARTER

MARCH EMPLOYEES PAID EXEMPT WAGES

TOTAL EMPLOYEES PAID EXEMPT WAGES

EXEMPT WAGES PAID AMOUNT

CURRENT QUARTER TAX HOLIDAY CREDIT AMOUNT

CURRENT QUARTER TAX HOLIDAY CMPTR CREDIT AMOUNT

TOTAL TAXES BEFORE ADJUSTMENTS AMOUNT

MARCH EXEMPT WAGES PAID AMOUNT

MARCH TAX HOLIDAY REFUNDABLE CREDIT AMOUNT

MARCH TAX HOLIDAY REFUNDABLE CMPTR CREDIT AMT

IRC 3121Q AMOUNT — F941

ADDITIONAL MEDICARE WAGE AMOUNT. Amount of additional Medicare tax on employee wages that exceeds $200,000 per year starting in 2013.

F8974-RESEARCH-CREDIT-AMT -- A business credit for increasing research activities entered on Form 8974(Qualified Small Business Payroll Tax Credit for Increasing Research Activitiesand filed quarterly with F941

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

SSW-COVID-SICK-LEAVE-CMPTR-AMT -- Sick Leave wages

SSW-COVID-FAM-LEAVE-CMPTR-AMT -- Family leave wages

CREDIT-QLFY-COVID-SICK-FAM-AMT -- Nonrefundable portion of the credit for qualified sick and family leave wages

CREDIT-COVID-EMPL-RTNTN-AMT -- Nonrefundable portion of employee retention credit

F7200-ADVANCE-PAYMENTS-AMT -- To report the total advance payments received from All Forms 7200(Advance Payment of Employer Credits due to COVID-19) line 8 filed for the year

QLFY-HLTH-PLN-EXPNS-AI-AMT

QLFY-HLTH-PLN-EXPNS-AII-AMT

QLFY-WGS-EMPL-RTNTN-COVID-AMT

QLFY-HLTH-PLN-EXPNS-RPT-AMT

QTR-CREDIT-F5884C-AMT

QLFY-EMPL-MARCH-WG-PD-AMT

QLFY-HLTH-PLN-MARCH-AMT

CVD-SAFETY-NONREF-CR-AMT

CVD-STFY-PR-QTR-NONREF-CR-AMT

ARP-CR-QLFY-COVID-SICK-FAM-AMT --- Nonrefundable portion of credit for qualified sick and family leave wages for leave wages taken after March 31, 2021

ARP-COBRA-NONREF-CR-AMT --- Nonrefundable portion of COBRA premium assistance credit

ARP-QLFY-HLTHPLN-EXPNS-AI-AMT --- Qualified health plan expenses allowable to qualified sick leave wages reported on line 22

ARP-QLFY-HLTHPLN-EXPNS-AII-AMT --- Qualified health plan expenses allowable to qualified family leave wages reported on line 25

ARP-QLFY-SICK-WAGES-AMT --- Qualified sick leave wages for leave taken after March 31, 2021

ARP-QLFY-FAM-WAGES-AMT --- Qualified family leave wages for leave taken after March 31, 2021

ARP-COBRA-RECIPENT-NUM --- Number of individuals provided COBRA assistance

CBA-QLFY-SICK-WAGES-AMT --- Amounts under certain collectively bargained agreements allowable to qualified sick leave wages reported on line 22

CBA-QLFY-FAM-WAGES-AMT --- Amounts under certain collectively bargained agreements allowable to qualified family leave wages reported on line 25

******New Format for Tax Periods after 199212******

PERIODIC LIABILITY AMOUNT—can occur up to 92 times and may be zeros or blank for monthly payments.

******Format for Tax Periods 199212 and earlier******

If the Form 941 return contained at least one significant (non-zero) Periodic Liability Amount, then all the periodic Amounts will be displayed. If present, occurs 24 times

Literals "A" thru "X" relate the Periodic Liability Amount to the corresponding amount on Form 941.

Standard— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

SPECIAL ABSTRACT NUMBER

FTD CREDIT AMOUNT CLAIMED

MEDICAL DEVICE SALES AMOUNT — Taxable Medical Device Sales Price

SHIP AMOUNT — Specified Health Insurance Policies Tax Amount

SHIP LIVES COUNT — Specified Health Insurance Policies Lives Covered

ASIHP AMOUNT — Applicable Self-Insured Health Plans Tax Amount

ASIHP LIVES COUNT — Applicable Self-Insured Health Plans Lives Covered

SHIP AMOUNT — Specified Health Insurance Policies Tax Amount

SHIP LIVES COUNT — Specified Health Insurance Policies Lives Covered

ASIHP AMOUNT — Applicable Self-Insured Health Plans Tax Amount

ASIHP LIVES COUNT — Applicable Self-Insured Health Plans Lives Covered

SHIP OCT AMOUNT — Specified Health Insurance Policies Tax Amount (after October 1st)

SHIP LIVES OCT COUNT — Specified Health Insurance Policies Lives Covered (after October 1st)

ASIHP OCT AMOUNT — Applicable Self-Insured Health Plans Tax Amount (after October 1st)

ASIHP LIVES OCT COUNT — Applicable Self-Insured Health Plans Lives Covered (after October 1st)

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

This Line displayed up to 36 times

ABSTRACT NUMBER

ABSTRACT AMOUNT

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

SCHEDULE R INDICATOR

FTD-CR-CLAIMED-AMT

TAXABLE WAGES

FIRST QUARTER LIABILITY AMOUNT

ADJUSTED TOTAL RAILROAD RETIREMENT TAX AMOUNT

SECOND QUARTER LIABILITY AMOUNT

ADJUSTED TOTAL RAILROAD UNEMPLOYMENT TAX AMOUNT THIRD QUARTER LIABILITY AMOUNT

THIRD QUARTER LIABILITY AMOUNT

FTD PENALTY AMOUNT

FOURTH QUARTER LIABILITY AMOUNT

TOTAL COMP TAX AMT

TOT COMP TAX ADJUSTMENT AMT

TIER1 EMPLOYER TAX WAGE AMT

TIER1 EMPLOYER MED WAGES AMT

TIER2 EMPLOYER TAX WAGE AMT

TIER1 EMPLOYEE TAX WAGES AMT

TIER1 EMPLOYEE MED WAGES AMT

TIER2 EMPLOYEE MED WAGES AMT

TIER1 EMPLOYER TAX SICK AMT

TIER1 EMPLOYER MD SICK AMT

TIER1 EMPLOYEE TX SICK AMT

TIER1 EMPLOYEE MED SICK AMT

TOTAL RAILROAD RETIREMENT AMT

TOTAL YR RAILROAD RETIREMENT AMT

FUTA TAX BEFORE ADJ AMT

TOT-FUTA-WAGE-EXCLUSION-AMT

PARTIAL-FUTA-WAGE-EXCLUSION-AMT

FUTA-STATE-CD

FUTA-MULTI-STATE-IND

EMPLOYEES PAID EXEMPT COMPSICK

EXEMPT COMP PAID AMOUNT

EXEMPT SICK PAID AMOUNT

TAX HOLIDAY COMP CR AMOUNT

TAX HOLIDAY COMP CR CMPTR AMOUNT

TAX HOLIDAY SICK CR AMOUNT

TAX HOLIDAY SICK CR CMPTR AMOUNT

MARCH EMPLOYEES PAID EXEMPT COMPSICK

MARCH EXEMPT COMP PAID AMOUNT

MARCH TAX HOLIDAY REFUND AMOUNT

MARCH TAX HOLIDAY REFUND CMPTR AMOUNT

EMPLOYER TAX COMP CMPTR AMOUNT

EMPLOYER TAX SICK CMPTR AMOUNT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

CREDIT-QLFY-COVID-SICK-FAM-AMT -- The nonrefundable portion of the credit for qualified sick and family leave compensation

CREDIT-COVID-EMPL-RTNTN-AMT -- The nonrefundable portion of the employee retention credit

F7200-ADVANCE-PAYMENTS-AMT -- total advances received from Form 7200

QLFY-COVID-SICK-LEAVE-AMT -- Qualified sick leave

QLFY-COVID-FAMILY-LEAVE-AMT -- Qualified family leave compensation

QLFY-HLTH-PLN-EXPNS-AI-AMT -- Qualified health plan expenses allocable to compensation reported on line 29 of the CT-1

QLFY-HLTH-PLN-EXPNS-AII-AMT-- Qualified health plan expenses allocable to compensation reported on line 31 of the CT-1

QLFY-WGS-EMPL-RTNTN-COVID-AMT -- Qualified compensation for the employee retention credit

QLFY-HLTH-PLN-EXPNS-RPT-AMT -- Qualified health plan expenses allocable to compensation reported on line 33 of the CT-1

CVD-SAFETY-NONREF-CR-AMT

ARP-CR-QLFY-COVID-SICK-FAM-AMT --- Nonrefundable portion of credit for qualified sick and family leave wages for leave wages taken after March 31, 2021

ARP-COBRA-NONREF-CR-AMT --- Nonrefundable portion of COBRA premium assistance credit

ARP-QLFY-HLTHPLN-EXPNS-AI-AMT --- Qualified health plan expenses allowable to qualified sick leave wages reported on line 22

ARP-QLFY-HLTHPLN-EXPNS-AII-AMT --- Qualified health plan expenses allowable to qualified family leave wages reported on line 25

ARP-QLFY-SICK-WAGES-AMT --- Qualified sick leave wages for leave taken after March 31, 2021

ARP-QLFY-FAM-WAGES-AMT --- Qualified family leave wages for leave taken after March 31, 2021

ARP-COBRA-RECIPENT-NUM --- Number of individuals provided COBRA assistance

CBA-QLFY-SICK-WAGES-AMT --- Amounts under certain collectively bargained agreements allowable to qualified sick leave wages reported on line 22

CBA-QLFY-FAM-WAGES-AMT --- Amounts under certain collectively bargained agreements allowable to qualified family leave wages reported on line 25

This line repeated up to 53 times until all credit reduction amounts present are displayed.

STATE CODE

CREDIT REDUCTION AMOUNT

STATE CODE

CREDIT REDUCTION AMOUNT

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

TAXABLE FICA WAGES PAID

ADJUSTED INCOME TAX WITHHELD

ADJUSTED FICA TAX WITHHELD

TOTAL MEDICARE WAGES AMOUNT

MEDICARE TAX GENERATED AMOUNT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

STANDARD— See Exhibit 2.3.11-1, Command Code TXMOD—Posted Returns (General format).

TAXABLE FICA WAGES PAID

FTD CREDIT AMOUNT CLAIMED

ADJUSTED INCOME TAX WITHHELD

ADDL MED WG AMT

ADJUSTED FICA TAX WITHHELD

ADJUSTMENT TO FICA AMOUNT

TOTAL MEDICARE WAGES AMOUNT

MEDICARE TAX GENERATED AMOUNT

COBRA PREMIUM ASSITANCE NUMBER

COBRA PREMIUM ASSISTANCE AMOUNT

TOTAL PAYMENT TAXPAYER AMOUNT

TOTAL PAYMENT COMPUTER AMOUNT

EMPLOYEES PAID EXEMPT WAGES THIS QUARTER

MARCH EMPLOYEES PAID EXEMPT WAGES

TOTAL EMPLOYEES PAID EXEMPT WAGES

EXEMPT WAGES PAID AMOUNT

CURRENT QUARTER TAX HOLIDAY CREDIT AMOUNT

CURRENT QUARTER TAX HOLIDAY CMPTR CREDIT AMOUNT

TOTAL TAXES BEFORE ADJUSTMENTS AMOUNT

MARCH EXEMPT WAGES PAID AMOUNT

MARCH TAX HOLIDAY REFUNDABLE CREDIT AMOUNT

MARCH TAX HOLIDAY REFUNDABLE CMPTR CREDIT AMT

F8974-RESEARCH-CREDIT-AMT -- is a business credit for increasing research activities entered on Form 8974 and filed with F943. Displayed as F8974-CRED-AMT>

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

SSW-COVID-SICK-LEAVE-AMT -- Sick Leave wages

SSW-COVID-FAMILY-LEAVE-AMT -- Family Leave wages

CREDIT-QLFY-COVID-SICK-FAM-AMT -- nonrefundable portion of the credit for qualified sick and family leave wages

CREDIT-COVID-EMPL-RTNTN-AMT -- Nonrefundable portion of the employee retention credit

F7200-ADVANCE-PAYMENTS-AMT -- total advanced payments received from Form 7200 filed for the year

QLFY-HLTH-PLN-EXPNS-AI-AMT

QLFY-HLTH-PLN-EXPNS-AII-AMT

QLFY-WGS-EMPL-RTNTN-COVID-AMT

QLFY-HLTH-PLN-EXPNS-RPT-AMT

QTR-CREDIT-F5884C-AMT

CVD-SAFETY-NONREF-CR-AMT

ARP-CR-QLFY-COVID-SICK-FAM-AMT --- Nonrefundable portion of credit for qualified sick and family leave wages for leave wages taken after March 31, 2021

ARP-COBRA-NONREF-CR-AMT --- Nonrefundable portion of COBRA premium assistance credit

ARP-QLFY-HLTHPLN-EXPNS-AI-AMT --- Qualified health plan expenses allowable to qualified sick leave wages reported on line 22

ARP-QLFY-HLTHPLN-EXPNS-AII-AMT --- Qualified health plan expenses allowable to qualified family leave wages reported on line 25

ARP-QLFY-SICK-WAGES-AMT --- Qualified sick leave wages for leave taken after March 31, 2021

ARP-QLFY-FAM-WAGES-AMT --- Qualified family leave wages for leave taken after March 31, 2021

ARP-COBRA-RECIPENT-NUM --- Number of individuals provided COBRA assistance

CBA-QLFY-SICK-WAGES-AMT --- Amounts under certain collectively bargained agreements allowable to qualified sick leave wages reported on line 22

CBA-QLFY-FAM-WAGES-AMT --- Amounts under certain collectively bargained agreements allowable to qualified family leave wages reported on line 25

PERIODIC LIABILITY AMOUNT—can occur up to 92 times and will be zeros for only one occurrence.

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

TOTAL IRA AMOUNT PAID—this is the total amount paid into an individual's retirement account.

EXCESS CONTRIBUTIONS TAX AMOUNT

SPOUSE IRA CODE—if joint F1040 was filed

INSUFFICIENT DISTRIBUTIONS TAX AMOUNT

EXCESS REGULAR DISTRIBUTIONS TAX AMOUNT

MEDICAL-SAVING-ACCOUNT- DISTRIBUTIONS AMOUNT

EXCESS LUMP-SUM DISTRIBUTIONS TAX AMOUNT

XCS-ROTH-IRA-TAX-AMT

XCS-ED-IRA-TAX-AMT

XCS-ABLE-CONTRIBUTION-TAX-AMT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

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.

30-DAY-NOTICE-CD—values are

0= No Code

1=Timely Filed non-compute return.

2=OIO return.

4=IRS prepared or reviewed return with a 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 payments/credits 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.

PREPARER-TIN

ADJUSTED GROSS INCOME AMOUNT

ADVANCED EARNED INCOME CREDIT AMOUNT

ESTIMATED TAX BASE AMOUNT

MF-Q-IND

TAXABLE INCOME

PRIMARY TAXPAYER'S SELF—EMPLOYMENT INCOME

ESTIMATED TAX PAYMENT AMOUNT

SELF-EMPLOYMENT TAX—total on return

SECONDARY TAXPAYER SELF-EMPLOYMENT INCOME

UNAPPLIED CREDIT ELECT AMOUNT

PRIMARY UNREPORTED TIP INCOME AMOUNT

DIRECT DEPOSIT REJECT REASON CODE

FTHBCR-RECAP

CHECKBOX-IND

SECONDARY UNREPORTED TIP INCOME AMOUNT

F8888-IND

ESTIMATED TAX FORGIVENESS PERCENT

USVI-IND

PRIMARY F8919 SSA WAGE AMOUNT

SECONDARY F8919 WAGE AMOUNT

PRIMARY TOT F8919 WAGE AMOUNT

SECONDARY TOT WAGE AMOUNT

SSA ADDITIONAL MED TAX AMOUNT

RRB ADDITIONAL MED TAX AMOUNT

NET INVESTMENT INCOME AMOUNT

NET INVESTMENT INCOME TAX AMOUNT

ADVANCE PREMIUM TAX CREDIT AMOUNT

PREMIUM TAX CREDIT AMOUNT

COVERAGE INDICATOR - values are 0 and 1

0 = no coverage or partial year coverage

1= full year coverage per IRM 21.6.3.4.2.16.8.3

PTC LIABILITY AMOUNT

PTC LIMITATION AMOUNT

PTC EXPOSURE AMOUNT

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT

NON COMPUTE INDICATOR--values are

0 = Conditional NOT PRESENT

1 = DELINQUENT FILED NON-COMPUTE RETURN POSTED

MAX-DEFERRED-TX-CMPTR-AMT -- Total Maximum deferral amount calculated by adding line 8b of Sch H(primary and secondary) and line 26 of Sch SE(primary and secondary)

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

PRIMARY MEDICARE INCOME AMOUNT

PRIMARY MEDICARE TIP INCOME AMOUNT

SECONDARY MEDICARE INCOME AMOUNT

SECONDARY MEDICARE TIP INCOME AMOUNT

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

"Dummy" (generated) TC 806. Shows WITHHELD AND EXCESS FICA, posted to the Master File as part of the Tax Return record, as a separate transaction. Will be generated for the display only if the amount is not zero.

RETURN RECEIVED DATE

WITHHELD AND EXCESS FICA—combined total amount of credit for income tax withheld plus any claimed credit for Excess FICA tax withheld.

CYCLE RETURN POSTED

ESTIMATED TAX CREDIT AMOUNT CLAIMED

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

This line will be repeated for each Abstract Group, up to a maximum of 8 times.

ABSTRACT NUMBER

ABSTRACT AMOUNT

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

TOTAL GIFTS CURRENT PERIOD

TAXABLE GIFTS CURRENT PERIOD

TAXABLE GIFTS PRIOR PERIOD

GIFT TAX

GENERATION SKIPPING TRANSFER TAX

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

RESTORED EXCLUSION AMOUNT - is the amount a taxpayer’s applicable exclusion amount was reduced due to a gift or bequest to a same-sex spouse that is now eligible for the marital deduction.

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

GROSS ESTATE CODE

PAYMENT INDICATOR

ESTATE TAX

SECTION 4981A TAX

GENERATION SKIPPING TRANSFER TAX

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

RESTORED EXCLUSION AMOUNT - is the amount a taxpayer’s applicable exclusion amount was reduced due to a gift or bequest to a same-sex spouse that is now eligible for the marital deduction.

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

GROSS INCOME PAID

FTD CREDIT AMOUNT CLAIMED

NUMBER OF 1042S DOCUMENTS (TAPE FILED)

NUMBER OF 1042S DOCUMENTS (PAPER FILED)

EXCISE TAX AMOUNT

OVERPAYMENT US INCOME FOREIGN AMOUNT

OVERPAYMENT EXCISE TAX AMOUNT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

STANDARD— See Exhibit 2.3.11-1, Command Code TXMOD—Posted Returns (General format).

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

This line will be repeated for each Form 11 return Abstract Group, up to 12 times.

IRS NUMBER

IRS AMOUNT

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

PENALTY INT CODE

NET REQUIRED PAYMENT

PARTNERSHIPS CORPORATE INDICATOR

REQUIRED PAYMENT DUE OR REFUND OF NET PRIOR YEAR PAYMENTS AMOUNT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

STANDARD— See Exhibit 2.3.11-1, Command Code TXMOD—Posted Returns (General format).

STATE CODE

BASE PERIOD CODE—values 0–4

SCHEDULE INDICATOR CODE—values 0–7

FTD CREDIT AMOUNT CLAIMED

ADJUSTED INCOME TAX WITHHELD

BACKUP WITHHOLDING

UNKNOWN RECIPIENT CHECKBOX INDICATOR

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

PERIODIC LIABILITY AMOUNT—can occur up to 12 times and will be zeros for only one occurrence.

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

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.

30 DAY-NOTICE-CD—values are

0 = No Code

1 = Timely filed non-compute return.

2 = OIO return.

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 payments/credits 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—"E78615" displays if this schedule filed on return.

PREPARER-TIN

CHECKBOX-IND

ADJUSTED GROSS INCOME AMOUNT

ADVANCED EARNED INCOME CREDIT AMOUNT

ESTIMATED TAX BASE AMOUNT

MF-Q-IND

TAXABLE INCOME

PRIMARY TAXPAYER'S SELF-EMPLOYMENT INCOME

ESTIMATED TAX PAYMENT AMOUNT

SELF-EMPLOYMENT TAX—total on return

SECONDARY TAXPAYER'S SELF-EMPLOYMENT INCOME

UNAPPLIED CREDIT ELECT AMOUNT

PRIMARY UNREPORTED TIP INCOME AMOUNT

PRIMARY EMPLOYER IDENTIFICATION NUMBER

SECONDARY EMPLOYER IDENTIFICATION NUMBER

SECONDARY UNREPORTED TIP INCOME AMOUNT

ESTIMATED TAX FORGIVENESS PERCENT

DIRECT-DEPOSIT REJECT REASON CODE

FTHBCR-RECAPTURE-AMT

F8888-IND

USVI-IND

NON-COMPUTE INDICATOR--values are

0 = Condition not present

1 = Delinquent filed non-compute return posted.

PRIMARY MEDICARE INCOME AMOUNT

PRIMARY MEDICARE TIP INCOME AMOUNT

SECONDARY MEDICARE INCOME AMOUNT

SECONDARY MEDICARE TIP INCOME AMOUNT

PRIMARY TAX FICA WAGES PAID AMOUNT

PRIMARY TOTAL FICA TAX AMOUNT

PRIMARY MEDICARE TAX AMOUNT

PRIMARY MEDICARE WAGES AMOUNT TOTAL

PRIMARY COMBINED FICA MEDICARE TAX AMOUNT

PRIMARY FEDERAL INCOME TAX WITHHELD AMOUNT

PRIMARY FUTA TAXABLE WAGES AMOUNT

PRIMARY FUTA TOTAL TAX AMOUNT

PRIMARY F8919 SSA WAGES CMPTR AMT

PRIMARY TOT F8919 WAGES AMT

SECONDARY TAX FICA WAGES PAID AMOUNT

SECONDARY TOTAL FICA TAX AMOUNT

SECONDARY TOTAL MEDICARE WAGES AMOUNT

SECONDARY MEDICARE TAX AMOUNT

SECONDARY COMBINED FICA MEDICARE TAX AMOUNT

SECONDARY FEDERAL INCOME TAX WITHHELD AMOUNT

SECONDARY FUTA TAXABLE WAGES AMOUNT

SECONDARY FUTA TOTAL TAX AMOUNT

SECPNDARY F8919 WAGES CMPTR AMT

SECONDARY F8919 WAGES TOT AMT

PRIMARY ADDL MDCR TX AMT

SCNDRY ADDL MDCR TX AMT

SSA ADL MED TAX AMT

RRB ADDL MED TAX AMT

NET INVESTMENT INCOME AMT

NET INVESTMENT INCOME TAX AMT

ADVANCE PTC AMOUNT

PTC AMOUNT

COVERAGE INDICATOR - values are 0 and 1

0 = no coverage or partial year coverage

1 = full year coverage per IRM 21.6.3.4.2.16.8.3

PTC LIABILITY AMOUNT

PTC LIMITATION AMOUNT

PTC EXPOSURE AMOUNT

SMALL EMPLOYER HEALTH INSURANCE CREDIT AMOUNT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

This line repeated 5 times until all credit reduction amounts present are displayed

STATE CODE

CREDIT REDUCTION AMOUNT

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

"Dummy" (generated TC 806. Shows WITHHELD AND EXCESS FICA, posted to the Master File as part of the Tax Return record, as a separate transaction. Will be generated for the display only if the amount is not zero.

RETURN RECEIVED DATE

WITHHELD AND EXCESS FICA—combined total amount of credit for income tax withheld plus any claimed credit for Excess FICA tax withheld.

CYCLE RETURN POSTED

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

CORRECTED PROHIBITED TC INDICATOR

SPONSORS PLAN END YEAR

REVERSION DATE

EXCESS FRINGE PD YEAR

RDD

XRDD

CSED

ASED

TOTAL BALANCE DUE OVERPYMT AMOUNT

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

This line will be repeated for each Form 5330 return Abstract Group.

ABSTRACT NUMBER

ABSTRACT AMOUNT

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

"Dummy" (generate) TC 610. Shows payment posted to Master File as part of Return record instead of as a separate transaction (increasingly rare since implementation of Remittance Processing System-RPS).

RETURN RECEIVED DATE

REMITTANCE-AMT.

CYCLE RETURN POSTED

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)

INTEREST FREEZE INDICATOR

PENALTY AND INTEREST CODE

FTP PENALTY START DATE

PREPARER TIN

TAX SHOWN ON RETURN AMOUNT -- will be the net of total tax per taxpayer plus claimed refundable tax credits on the return. Element is used for penalty & interest computations.

TAX ASSESSED ON RETURN AMOUNT -- is computed by master file, extracted to IDRS, and used for penalty & interest computations.

STANDARD— See Exhibit 2.3.11-14, Command Code TXMOD—Posted Returns (General format)