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2.3.28. Command Code FTDPN

2.3.28 Command Code FTDPN

Manual Transmittal

November 07, 2023

Purpose

(1) This transmits revised IRM 2.3.28, IDRS Terminal Responses, Command Code FTDPN.

Material Changes

(1) IRM 2.3.28.7 Added Federal Holidays for 2025.

Effect on Other Documents

IRM 2.3.28, dated November 10, 2022, is superseded.

Audience

LMSB, SB/SE, TE/GE, W&I.

Effective Date

(01-01-2024)


Kaschit Pandya
Acting, Chief Information Officer

Program Scope and Objectives

(1) Purpose:Command Code FTDPN is used by IRS employees as a calculator for manually computing FTD penalty .

(2) Audience: All IRS business areas

(3) Program Owner: Customer Service

(4) Primary Stakeholders:– Wage & Investment (W&I), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Enterprise Operations (EOPS)

(5) Program Goals: This system manages data that was extracted from the Corporate Account Data Stores (BMF) allowing IRS employees to take specific actions on taxpayer account issues, track status.

Background

(1) Command Code FTDPN is used by IRS employees as a calculator for manually computing FTD penalty

Authority

(1) IRM 20.1, Penalty Handbook, provides guidance to all areas of the IRS for all civil penalties imposed by the Internal Revenue Code (IRC). It sets forth general policy and procedural requirements for assessing and abating penalties, and it contains discussions on topics such as criteria for relief from certain penalties.

Responsibilities

(1) The Director, Business Support, is the director responsible for the servicewide civil penalty program.

(2) The Director, Internal Management, is the director responsible for the IDRS Command Code.

(3) Overall responsibility for civil penalty programs is assigned to OSP. OSP is a matrix organization residing in the Business Support (Small Business/Self Employed) Function. OSP is charged with coordinating policy and procedures concerning the civil penalty program administration, ensuring consistency with the penalty policy statement, reviewing and analyzing penalty information, researching penalty effectiveness on compliance trends, and determining appropriate action necessary to promote voluntary compliance.

(4) Each and every taxpayer has a set of fundamental rights when dealing with IRS as provided in the Taxpayer Bill of Rights (TBOR). All employees handling penalty cases must do so in accordance with the TBOR as listed in IRC 7803(a)(3). The TBOR can also be found at Taxpayer Bill of Rights on irs.gov

Program Management and Review

(1) Every function in the IRS has a role in proper penalty administration. It is essential that each function conduct its operations with an emphasis on promoting voluntary compliance. Appropriate business reviews should be conducted to ensure consistency with the penalty policy statement (Policy Statement 20-1) and philosophy. Attention should be directed to penalty program coordination between offices and functions to make sure that approaches are consistent and penalty information is used for identifying and responding to compliance problems.

Program Controls

(1) SACS controls all the IDRS user accesses and permissions.

Terms/Definitions/Acronyms

(1) Commonly used acronyms used within this IRMAcronyms

Acronym

Definition

BTIF

Business Taxpayer Information File

FTD

Failure to Deposit

Overview of Command Code FTDPN

(1) Command Code FTDPN is used by IRS employees as a calculator for manually computing FTD penalty.

(2) A tabbing feature is available within the command code which enables the user to go from field to field without having to space over each position.

(3) Command Code FTDPN will now allow computation of FTD penalty on liabilities between 100,000.00 and 99,999,999.99 for tax periods 199303 and subsequent.

(4) For tax periods 199303 and subsequent, CC FTDPN will now allow the user the option of altering credits for the purposes of FTD penalty computation. A credits screen, after the liability screen on the computation, will display the credits from the tax module. The user may alter the amounts, the dates of the transactions and the transaction codes. A new computation will be displayed computing FTD penalty with the new credits. The program will combine like transaction codes dated the same day.

(5) For tax periods 199303 and subsequent, CC FTDPN will allow the user the option of changing the BASE-PERIOD-CD and the STATE-CD for computation purposes via FTDPNA and FTDPNB screens. FTD penalty will be computed under the deposit requirements of the altered BASE-PERIOD-CD and consider the holidays of the new STATE-CD.

(6) For tax periods 199303 and subsequent, federal and local state holidays will not be considered banking days in computing FTD penalty.

(7) Only federal holidays will not be considered business days when computing FTD.

(8) The liability and credit screens you will be able to enter amounts larger than 99,999,999.99 with one significant decimal point (Example 199,999,999.9). Note: Due to space limitations when displaying liabilities and credits greater than 99,999,999.99 there will only be one decimal place displayed.

(9) The averaging of liabilities will now be able to handle up to 999,999,999.99.

CC FTDPN with a definer A

(1) Command Code FTDPN with a definer of A, will result in an FTDPNB input screen display format.

  1. The user then inputs the period liabilities and debit amounts for the specific tax module.

  2. the TIN, MFT and TAX PERIOD do not need to be entered if the prior command code was TXMOD.

  3. For tax periods prior to 199212, if a quarter liability amount is input (for averaging) it is divided by 12, rounded, and displayed on Page 2 of FTDPNB output at period letters B, D, F, H, J, L, N, P, R, T, V, and X.

  4. When in a MONTHLY deposit status and there is no line 20 money amounts, but there is a schedule B, then accumulate each month's money amounts and make the due date of each month's total the 15th of the following month.

  5. when in a SEMI-WEEKLY deposit status and there is line 20 money amounts, but no schedule B, then divide each of the three money amounts by four and place the result in the first four Wednesdays of each month and compute the penalty.

  6. Fields may also be changed and re-entered using FTDPNB.

Average Liability Amount

(1) For tax periods after 199212 and the liability is to be averaged, and there is no valid schedule B or line 20 money amounts on the return:

  1. For Form 941, a SEMI-WEEKLY depositor, the total tax amount is divided by 12 with the result displayed on the first four Wednesdays of each month. For Form 943 and Form 945, a SEMI-WEEKLY depositor, the total tax amount is divided by 48 with the result displayed on the first four Wednesdays of each month.

  2. For a MONTHLY depositor, divide the total tax amount by 3 and set monthly due dates for Form 941 and divide the total tax amount by 12 and set monthly due dates for Form 943 and Form 945.

CC FTDPN with a definer Blank

(1) Command Code FTDPN with a blank definer will result in a multiple screen FTDPNB response. These screens display the liabilities from the posted return on the TIF and the FTD penalty computation calculated by the command code. This eliminates the need to manually input the liabilities. If the user wishes to change any of these liabilities, the entry code must be entered either by keying down to an unused line or by keying to the right of the required data on the last significant line. The program will then re-compute the FTD penalty based on the new liability amounts. When overlaying the liabilities, the user has the option of either right or left justifying the liability amounts.

CC FTDPN with a definer G

(1) CC FTDPN with definer "G" is used to allow User(s) to compute Form 941, Form 943, Form 945, Form 940, Form CT-1, Form 1042, and Form 944. Generic Account. Authorized User(s) does not need any account on TIF Data Base to compute FTD penalty. IF CC FTDPN with "G" definer is input correctly, a new literal " GENERIC ACCOUNT:" on the 2nd line of the FTDPNB Liability and Credit Screens will be displayed. This will remind user(s) that the CC FTDPN is using a Generic Account and all liabilities and credits will need to be keyed in for computation.

CP 568 FTD Notice

(1) For tax periods 199303 and subsequent, CC FTDPN will have an option that allows user to request an FTD Letter. (Please refer to the Users Guide for the CP 568 FTD Notice Requests through IDRS CC FTDPN.)

(2) For tax periods 199303 and subsequent, CC FTDPN will now allow users the option to review or view CP568 letter request on the screen before deciding to print. CC FTDPN will also display a new informational screen every time users request a letter. This screen lists all Paragraph Codes available when generating a CP568 Letter. In addition, new Paragraph Codes (211 and 212) have been added. Paragraph Code 211, allows users to create an open text on cover letter while Paragraph 212, creates an open text as part of the explanation pages. Once a user inputs one of these Paragraph Codes, an FTDPNB Text Screen is displayed. This screen will allow users to input up to 15 lines of open text exactly as it appears on the letter. Note, the open text can also be viewed as part of the letter via on-line view function. Note: This review function can be only applied for Form 941. Start from tax period 200612, CC FTDPN for Form 945 and start from tax period 200812 for Form 944 will allow users the option to review or view CP568 letter request on the screen before deciding to print. Once a user input View function on the view page, the standard paragraph and all explanation pages will be displayed on the screen. The user then can select the paragraph code to print on the letter.

Federal and State-Banking Holidays

(1) The following table lists state-banking holidays for 1993. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

 

 

AL.

Feb 23, Apr 26, Jun 7;

AK.

Mar 29, Oct 18;

CA.

Feb 12, Apr 9, Sep 9;

CT.

Feb 12; Apr 9;

DE.

Apr 9, Nov 26;

GA.

Apr 26;

HI.

Mar 26, Apr 9, Jun 11; Aug 20, Nov 2;

IL.

Feb 12, Mar 1, Apr 9;

IN.

Apr 9, Nov 26; Dec 23;

IA.

Feb 12, Nov 26;

KY.

Jan 29;

LA.

Mar 2, Apr 9; Nov 26;

ME.

Apr 19;

MD.

Jan 15;

MA.

Mar 17, Apr 19, Jun 17;

MI.

Feb 8;

MS.

Apr 26;

MO.

Feb 12;

NE.

Nov 26;

NV.

Nov 1, Nov 26;

NH.

Apr 26;

NY.

Feb 12, Nov 2;

NC.

Apr 9;

ND.

Apr 9;

OK.

Nov 26;

PA.

Apr 9, Jun 14, Nov 2;

RI.

Nov 2;

SC.

Nov 2, Nov 26;

TN.

Apr 9;

UT.

Jul 23;

VT.

Feb 2;

WA.

Feb 12, Feb 22;

WV.

Feb 12, May 11, Nov 2;

NOTE:

The following states do not have a state banking holiday in 1993: AR., AZ., CO., DC., FL., ID., KS., MN., MT., NJ., NM., OH., OR., SD., TX., VA., WI., WY.

NOTE:

This list does not include Federal holidays, however Federal holidays will also be state banking holidays.

NOTE:

For FTD penalty computation purposes, Inauguration Day (1/20), will be counted as a Federal holiday.

NOTE:

If state code is "MU", the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(2) The following is a list of state-banking holidays for 1994. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 15, Apr 25, Jun 6;

AK.

Mar 28, Oct 18;

AR.

Dec 23;

CA.

Apr 1, Sep 9;

CO.

Aug 1;

 

 

CT.

Feb 11, Apr 1;

DE.

Apr 1, Nov 25;

GA.

Apr 25;

HI.

Mar 25, Apr 1, Jun 10, Aug 19, Nov 8;

IL.

Feb 11, Mar 7;

IN.

Feb 11, Apr 1, Nov. 25, Dec 27;

IA.

Feb 11, Nov 25;

 

 

LA.

Feb 15, Apr 1, Nov 25;

MA.

Mar 17, Apr 25, Jun 17;

MD.

Feb 11, Mar 25, Apr 1, Sep 12;

ME.

Apr 25;

MI.

Feb 11;

MS.

Apr 25;

MO.

Feb 11;

 

 

NV.

Oct 31, Nov 25;

 

 

NY.

Feb 11, Nov 8;

NC.

Apr 1;

ND.

Apr 1;

OK.

Nov 25;

PA.

Apr 1, Jun 14, Nov 8;

RI.

Nov 8;

SC.

Nov 8, Nov 25;

TN.

Apr 1;

UT.

Jul 25;

VT.

Feb 11, Mar 1;

WA.

Feb 11;

WV.

Feb 11, May 10, Nov 8;

NOTE:

The following are Federal holidays for 1994. All state banking institutions will also be closed on these days. Dec 31, 1993, Jan 17, Feb 21, May 30, Jul 4, Sep 5, Oct 10, Nov 11, Nov 24, Dec 26, Jan 2, 1995

NOTE:

The following states do not have a state banking holiday in 1994: AZ., DC., FL., ID., KS., KY., MN., MT., NE., NH., NJ., NM., OH., OR., SD., TX., VA., WI., WY.

NOTE:

If state code is "MU", the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(3) The following table lists state-banking holidays for 1995. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 7, Feb 15, Apr 24, Jun 5;

AK.

Mar 27, Oct 18;

CA.

Apr 14, Sep 8;

CO.

Aug 7;

CT.

Feb 13, Apr 14;

DE.

Apr 14, Nov 24;

GA.

Apr 24;

HI.

Mar 27, Apr 14, Jun 12, Aug 18;

IL.

Feb 13, Mar 6; Apr 14; Nov. 7;

IN.

Apr 14, Nov 24;

IA.

Apr 14, Nov 7, Nov 24;

 

 

MA.

Apr 17;

 

 

MD.

Feb 13, Mar 24, Apr 14, Sep 12;

ME.

Apr 17;

MI.

Apr 24;

MS.

Apr 24;

MO.

May 8;

 

 

NV.

Oct 31, Nov 24;

 

 

NY.

Feb 13, Nov 7;

NC.

Apr 14;

ND.

Apr 14;

 

 

PA.

Feb 13, Apr 14, Jun 14, Nov 7;

RI.

May 4, Aug 14, Nov 7;

TN.

Apr 14, Aug 3, Nov 7;

 

 

UT.

Jul 24;

 

 

WA.

Feb 13;

WV.

Feb 13, Jun 20, Nov 7;

NOTE:

The following are Federal holidays for 1995. All state banking institutions will also be closed on these days.
Jan 2, Jan 16, Feb 20, May 29, Jul 4, Sep 4, Oct 9, Nov 10, Nov 23, Dec 25, Jan 1, 1996

NOTE:

The following states do not have a state banking holiday in 1995: AZ., AR., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SC., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is "MU", the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(4) The following table lists state-banking holidays for 1996. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 20, Apr 22, Jun 3;

AK.

Mar 25, Oct 18;

AR.

Dec 24;

 

 

CA.

Apr 5, Sep 9;

CO.

Aug 5;

CT.

Feb 12, Apr 5;

DE.

Apr 5, Nov 29;

GA.

Apr 22;

HI.

Mar 26, Apr 5; June 11, Aug 16 ;

IL.

Feb 12, Mar 4; Apr 5; Nov. 5;

IN.

Apr 5, Nov. 29, Dec 24;

IA.

Apr 5, Nov 5, Nov 29, Dec 24;

 

 

MA.

Apr 15;

 

 

MD.

Feb 12, Mar 25, Apr 5, Sep 12;

ME.

Apr 15;

MI.

Apr 29;

MS.

Apr 22;

MO.

May 8;

 

 

NV.

Oct 31, Nov 29;

 

 

NY.

Feb 12;

NC.

Apr 5;

ND.

Apr 5;

 

 

PA.

Feb 12, Apr 5, Jun 14, Nov 5;

RI.

Aug 12, Nov 5;

TN.

Apr 5, Aug 1, Nov 5;

 

 

UT.

Jul 24;

 

 

WA.

Feb 12;

WV.

Feb 12, Jun 20, Nov 5;

NOTE:

The following are Federal holidays for 1996. All state banking institutions will also be closed on these days.
Jan 1, Jan 15, Feb 19, May 27, Jul 4, Sep 2, Oct 14, Nov 11, Nov 28, Dec 25, Jan 1, 1997

NOTE:

The following states do not have a state banking holiday in 1996: AZ., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SC., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is "MU", the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(5) The following table lists state-banking holidays for 1997. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 11, Apr 28, Jun 2;

AK.

Mar 31, Oct 17;

AR.

Dec 24;

 

 

CA.

Mar 28, Sep 9;

CO.

Aug 4;

CT.

Feb 12, Mar 28;

DE.

Mar 28, Nov 28;

GA.

Apr 28;

HI.

Mar 26, Mar 28; June 11, Aug 15;

IL.

Feb 12, Mar 3, Mar 28, Nov. 4;

IN.

Mar 28, Nov 28, Dec 24;

IA.

Mar 28, Nov 4, Dec 24;

 

 

MA.

Apr 21;

 

 

MD.

Feb 12, Mar 25, Mar 28, Sep 12;

ME.

Apr 21;

MI.

Apr 28;

MS.

Apr 28;

MO.

May 8;

 

 

NV.

Oct 31, Nov 28;

 

 

NY.

Feb 12, Nov 4;

NC.

Mar 28;

ND.

Mar 28;

 

 

PA.

Feb 12, Mar 28, Jun 13, Nov 4;

RI.

May 5, Aug 11, Nov 4;

TN.

Mar 28, Aug 7, Nov 4;

 

 

UT.

Jul 24;

 

 

WA.

Feb 12;

WV.

Feb 12, Jun 20, Nov 4;

NOTE:

The following are Federal holidays for 1997. All state banking institutions will also be closed on these days.
Jan 1, Jan 20, Feb 17, May 26, Jul 4, Sep 1, Oct 13, Nov 11, Nov 27, Dec 25

NOTE:

The following states do not have a state banking holiday in 1997: AZ., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SC., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is "MU", the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(6) The following table lists state-banking holidays for 1998. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 24, Apr 27, Jun 1;

AK.

Mar 30, Oct 19;

AR.

Dec 24;

 

 

CA.

Feb 12, Apr 10, Sep 9;

CO.

Aug 3;

CT.

Feb 12, Apr 10;

DE.

Apr 10, Nov 27;

GA.

Jan 19, Apr 27

HI.

Mar 26, Apr 10; Jun 11, Aug 21, Nov 3;

IL.

Feb 12, Mar 2, Apr 10, Nov. 3;

IN.

Apr 10, Nov 27, Dec 24;

IA.

Apr 10, Nov 3, Dec 24;

 

 

MA.

Apr 20;

 

 

MD.

Feb 12, Mar 25, Apr 10, Sep 11;

ME.

Apr 20;

MI.

Apr 28;

MS.

Apr 27;

MO.

Feb 12, May 8;

 

 

NV.

Oct 30, Nov 27;

 

 

NY.

Feb 12, Nov 3;

NC.

Apr 10;

ND.

Apr 10;

 

 

PA.

Feb 12, Apr 10, Jun 15, Nov 3;

RI.

May 4, Aug 10, Nov 3;

SC.

Nov 3, Nov 27;

 

 

TN.

Apr 10, Aug 6, Nov 3;

 

 

UT.

Jul 24;

 

 

WA.

Feb 12;

WV.

Feb 12, Nov 3;

NOTE:

The following are Federal holidays for 1998. All state banking institutions will also be closed on these days.
Jan 1, Jan 19, Feb 16, May 25, Jul 3, Sep 7, Oct 12, Nov 11, Nov 26, Dec 25

NOTE:

The following states do not have a state banking holiday in 1998: AZ., DC., FL., ID., KS., KY., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(7) The following table lists state-banking holidays for 1999. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 16, Apr 26, Jun 7;

AK.

Mar 29, Oct 18;

CA.

Feb 12; Apr 2, Sep 9;

CO.

Aug 2;

CT.

Feb 12, Apr 2;

DE.

Apr 2, Nov 26;

GA.

Jan 19, Apr 26;

HI.

Mar 26, Apr 2; Jun 11, Aug 20, Nov 2;

IL.

Feb 12, Mar 1, Apr 2, Nov. 2;

IN.

Apr 2, Nov 26;

IA.

Apr 2, Nov 2;

 

 

MA.

Apr 19;

 

 

MD.

Feb 12, Mar 25, Apr 2, Sep 13;

ME.

Apr 19;

MS.

Apr 26;

 

 

MO.

Feb 12, May 7;

 

 

NV.

Oct 1, Nov 26;

 

 

NY.

Feb 12, Nov 2;

NC.

Apr 2;

ND.

Apr 2;

 

 

PA.

Feb 12, Apr 2, Jun 14, Nov 2;

RI.

May 4, Aug 9, Nov 2;

SC.

Nov 2, Nov 26;

 

 

TN.

Apr 2, Aug 5, Nov 2;

 

 

UT.

Jul 23;

 

 

WA.

Feb 12;

WV.

Feb 12, Jun 21, Nov 2;

NOTE:

The following are Federal holidays for 1999. All state banking institutions will also be closed on these days.
Jan 1, Jan 18, Feb 15, May 31, Jul 5, Sep 6, Oct 11, Nov 11, Nov 25, Dec 24, Dec 31.

NOTE:

The following states do not have a state banking holiday in 1999: AR., AZ., DC., FL., ID., KS., KY., LA., MI., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(8) The following table lists state-banking holidays for 2000. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Mar 7, Apr 24, Jun 5;

AK.

Mar 27, Oct 18;

CA.

Feb 11; Apr 21, Sep 8;

CO.

Aug 7;

CT.

Feb 11, Apr 21;

DE.

Apr 21, Nov 24;

GA.

Jan 19, Apr 24

HI.

Mar 27, Apr 21; Jun 12, Aug 18, Nov 7;

IL.

Feb 11, Mar 6, Apr 21, Nov. 7;

IN.

Apr 21, Nov 24;

IA.

Apr 21, Nov 7;

 

 

MA.

Apr 17;

 

 

MD.

Feb 11, Mar 24, Apr 21, Sep 12;

ME.

Apr 17;

MS.

Apr 24;

 

 

MO.

Feb 11, May 8;

 

 

NV.

Oct 31, Nov 24;

 

 

NY.

Feb 11, Nov 7;

NC.

Apr 21;

ND.

Apr 21;

 

 

PA.

Feb 14, Apr 21, Jun 14, Nov 7;

RI.

May 4, Aug 14, Nov 7;

SC.

Nov 7, Nov 24;

 

 

TN.

Aug 21, Aug 3, Nov 7;

 

 

UT.

Jul 24;

 

 

WA.

Feb 11;

WV.

Jun 20, Nov 7;

NOTE:

The following are Federal holidays for 2000. All state banking institutions will also be closed on these days.
Jan 1, Jan 18, Feb 15, May 31, Jul 5, Sep 6, Oct 11, Nov 11, Nov 25, Dec 24, Dec 31.

NOTE:

The following states do not have a state banking holiday in 2000: AR., AZ., DC., FL., ID., KS., KY., LA., MI., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(9) The following table lists state-banking holidays for 2001. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb27, Apr 23, Jun 4;

AK.

Mar 26, Oct 18;

AR

Dec 24

 

 

CA.

Feb 12; Apr 13, Sep 10;

CO.

Aug 6;

CT.

Feb 12, Apr 13;

DE.

Apr 13, Nov 23;

GA.

Jan 19, Apr 23

HI.

Mar 26, Apr 13; Jun 11, Aug 17, Nov 6;

IL.

Feb 12, Mar 5, Apr 13, Nov. 6;

IN.

Apr 13, Nov 23, Dec 24;

IA.

Apr 13, Nov 6,Dec 24;

KY

Feb 12,Jun 4;

MA.

Apr 16;

MI

Feb 5;

MD.

Feb 12, Mar 26, Apr 13, Sep 12;

ME.

Apr 16;

MS.

Apr 30;

 

 

MO.

Feb 12, May 8;

 

 

NV.

Oct 31, Nov 23;

 

 

NY.

Feb 12, Nov 6;

NC.

Apr 13;

ND.

Apr 13;

 

 

PA.

Feb 12, Apr 13, Jun 14, Nov 6;

RI.

May 4, Aug 13, Nov 6;

SC.

Nov 6, Nov 23;

 

 

TN.

Apr 13, Aug 2, Nov 6;

 

 

UT.

Jul 24;

 

 

WA.

Feb 12;

WV.

Feb 12, Jun 20, Nov 6;

NOTE:

The following are Federal holidays for 2001. All state banking institutions will also be closed on these days.
Jan 1, Jan 21, Feb 18, May 27, Jul 4, Sep 2, Oct 14, Nov 11, Nov 28, Dec 25.

NOTE:

The following states do not have a state banking holiday in 2001: AZ., DC., FL., ID., KS., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering

(10) The following table lists state-banking holidays for 2002. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb12, Apr 22, Jun 3;

AK.

Mar 25, Oct 18;

AR

Dec 24

 

 

CA.

Feb 12; Mar 29, Sep 09;

CO.

Aug 5;

CT.

Feb 12, Apr 29;

DE.

Mar 29, Nov 29;

GA.

Jan 18, Apr 22

HI.

Mar 26, Mar 29; Jun 11, Aug 16, Nov 5;

IL.

Feb 12, Mar 4, Mar 29, Nov. 5;

IN.

Mar 29, Nov 29, Dec 24;

IA.

Mar 29, Nov 5,Dec 24;

KY

Feb 12,Jun 3;

MA.

Apr 15;

MI

Feb 4;

MD.

Feb 12, Mar 25, Mar 29, Sep 12;

ME.

Apr 15;

MS.

Apr 29;

 

 

MO.

Feb 12, May 8;

 

 

NV.

Oct 31, Nov 22;

 

 

NY.

Feb 12, Nov 5;

NC.

Mar 29;

ND.

Mar 29;

 

 

PA.

Feb 12, Mar 29, Jun 14, Nov 5;

RI.

May 3, Aug 12, Nov 5;

SC.

Nov 5, Nov 29;

 

 

TN.

Mar 29, Aug 1, Nov 5;

 

 

UT.

Jul 24;

 

 

WA.

Feb 12;

WV.

Feb 12, Jun 20, Nov 5;

NOTE:

The following are Federal holidays for 2002. All state banking institutions will also be closed on these days.
Jan 1, Jan 21, Feb 18, May 27, Jul 4, Sep 2, Oct 14, Nov 11, Nov 28, Dec 25.

NOTE:

The following states do not have a state banking holiday in 2002: AZ., DC., FL., ID., KS., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(11) The following table lists state-banking holidays for 2003. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 04, Apr 28, Jun 2;

AK.

Mar 24, Oct 17;

AR

Dec 24

 

 

CA.

Feb 12; Mar 18, Sep 09;

CO.

Aug 4;

CT.

Feb 12, Apr 18;

DE.

Apr 18, Nov 28;

GA.

Jan 20, Apr 28

HI.

Mar 26, Apr 18; Jun 11, Aug 15, Nov 4;

IL.

Feb 12, Mar 3, Apr 18, Nov. 4;

IN.

Apr 18, Nov 28, Dec 24;

IA.

Apr 18, Nov 4,Dec 24;

KY

Feb 12,Jun 2;

MA.

Apr 21;

MI

Feb 3;

MD.

Feb 12, Mar 25, Apr 18, Sep 12;

ME.

Apr 21;

MS.

Apr 28;

 

 

MO.

Feb 12, May 8;

 

 

NV.

Oct 31, Nov 28;

 

 

NY.

Feb 12, Nov 4;

NC.

Apr 18;

ND.

Apr 18;

 

 

PA.

Feb 12, Apr 18, Jun 16, Nov 4;

RI.

May 5, Aug 11, Nov 4;

SC.

Nov 4, Nov 28;

 

 

TN.

Apr 18, Aug 7, Nov 4;

 

 

UT.

Jul 24;

 

 

WA.

Feb 12;

WV.

Feb 12, Jun 20, Nov 4;

NOTE:

The following are Federal holidays for 2003. All state banking institutions will also be closed on these days.
Jan 1, Jan 20, Feb 17, May 26, Jul 4, Sep 1, Oct 13, Nov 11, Nov 27, Dec 25.

NOTE:

The following states do not have a state banking holiday in 2003: AZ., DC., FL., ID., KS., LA., MN., MT., NE., NH., NJ., NM., OH., OK., OR., SD., TX., VT., VA., WI., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(12) The following table lists state-banking holidays for 2004. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AL.

Feb 24, Apr 26, Jun 7;

AK.

Mar 29, Oct 18;

AR

Dec 23

 

 

CA.

Feb 12; Mar 31, Apr 9, Sep 09;

CO.

Aug 2;

CT.

Feb 12, Apr 09;

DE.

Apr 09, Nov 26;

GA.

Apr 26, Nov 26;

HI.

Mar 26, Apr 09; Jun 11, Aug 20;

IL.

Feb 12, Mar 1, Apr 09, Nov 26;

IN.

Apr 09, Nov 26, Dec 23;

IA.

Apr 09, Nov 26;

KY

Feb 12,Apr 9,Jun 7,Nov 26;

MA.

Apr 19;

MI

Nov 26;

MD.

Feb 12, Mar 25, Apr 09, Sep 13;

ME.

Apr 19;

MS.

Apr 26;

ID

Apr 9, Nov 26;

MO.

Feb 12, May 7;

LA

Feb 24, Apr 9;

NV.

Nov 1, Nov 26;

 

 

NY.

Feb 12, Nov 2;

NC.

Apr 09, Nov 26;

ND.

Apr 09;

NJ

Apr 9;

PA.

Feb 12, Apr 09, Jun 14, Nov 2;

RI.

Aug 09, Nov 2;

SC.

Nov 2, Nov 26;

 

 

TN.

Apr 09, Nov 2;

 

 

UT.

Jul 23;

 

 

WA.

Feb 12;

WV.

Feb 12, Jun 21, Nov 2;

NOTE:

The following are Federal holidays for 2004. All state banking institutions will also be closed on these days.
Jan 1, Jan 19, Feb 16, May 31, Jun 11, Jul 5, Sep 6, Oct 11, Nov 11, Nov 25, Dec 24.

NOTE:

The following states do not have a state banking holiday in 2004: AZ., DC., FL., KS., NE, NH., NM., OH., OK., OR., SD., TX., VA., WI., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(13) The following table lists state-banking holidays for 2005. These dates are used in computing Form 941, Form 943 and Form 945 penalty processing.

AK.

Mar 28, Oct 18;

AL

Feb 8, Apl 25, Jun 6;

AR

Dec 23;

CA

Mar 25, Mar 31, Sep 9, Nov 25;

CO

Aug 1;

CT

Feb 11, Mar 25;

DE

Mar 25,Nov 8, Nov 25;

FL

Nov 25;

GA.

Apr 25, Nov 25,Dec 23;

HI.

Mar 25, Jun 10, Aug 19;

IA

Mar 25, Nov 25,Dec 23;

IL

Feb 11, Mar 7, Mar 25, Nov 25;

IN

Mar 25, Nov 25,Dec 23;

KS

Nov 25;

KY.

Feb11, Mar 25,Jun 6, Nov 25;

LA

Feb 8, Mar 25, Nov 8;

MA

Apr 18;

MD.

Feb 11, Mar 25, Sep 12;

ME

Apr 18;

MI

Feb 11, Nov 25, Dec 23;

MN

Nov 25;

MO

Feb 11, May 09

MS

Apr 25;

NC

Mar 25, Nov 25,Dec 23;

ND

Mar 25;

NE

Apr 25, Nov 25;

NH

Nov 25;

NJ

Feb 11, Mar 25, Nov 8;

NM

Feb 11, Nov 25;

NV

Oct 31, Nov25;

NY

Feb 11, Nov 8;

OK

Nov 25;

PA.

Mar 25, Jun 14, Nov 8, Nov 25;

RI

Aug 8, Nov 8;

SC

May 10, Nov 8, Nov 25;

TN

Mar 25, Nov 8;

TX

Jan 19, Mar 2, Nov 25, Dec 23;

UT

Jul 25;

VT

Feb 11, Aug 16;

WA

Feb 11;

WI

Mar 25;

WV

Feb 11, May 20, Nov 8;

NOTE:

The following are Federal holidays for 2005. All state banking institutions will also be closed on these days.
Jan 17, Jan 20, Feb 21, May 30, Jul 4, Sep 5, Oct 10, Nov 11, Nov 24, Dec 26.

NOTE:

The following states do not have a state banking holiday in 2005: AZ., DC., ID., MT, OH., OR., SD., VA., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(14) The following table lists state-banking holidays for 2006. These dates are used in computing Form 940, Form 941, Form 943 and Form 945 penalty processing.

AK.

Mar 27, Oct 18;

AL

Feb 28, Apl 24, Jun 5;

AZ

Sep 18;

CA

Feb 13, Mar 31, Sep 8;

CO

 

CT

Feb 13;

DE

Apr 14, Nov 24;

FL

Jan 19, Feb 13, Feb 15, Apr 3, Apr 14, May 26, Jun 2, Jun 14;

GA.

 

HI.

Mar 27, Apr 14, Jun 12, Aug 18;

IA

Feb 13;

IL

Feb 13, Mar 6;

IN

Feb 13, Apr 14;

KS

Feb 13, Apr 14;

KY.

Jan 19, Jan 30, Feb13, Jun 2;

LA

Jan 9, Jan 19, Feb 28, Apr 14, Jun 2, Aug 30, Nov 1;

MA

Apr 17;

MD.

Feb 13, Mar 24, Apr 14, Oct 12;

ME

Apr 17;

MI

Feb 13;

MT

Feb 13;

MO

Feb 13, Apr 13;

MS

Apr 24;

NC

Jan 19, Mar 24, Apr 12, Apr 14, May 10, May 19, Oct 2;

ND

Apr 14;

NE

Apr 28;

NH

 

NJ

Feb 13, Apr 14;

NM

Feb 13;

NV

Oct 31;

NY

Feb 13;

OK

Apr 13, Apr 21, Sep 15, Oct 10, Nov 3;

PA.

Apr 14, Jun 14;

RI

May 4, Aug 14;

SC

Nov 24, Dec 26;

TN

Mar 25, Nov 8;

TX

Jan 19, Mar 2, Apr 21,Jun 19, Aug 28, Nov 24, Dec 26;

UT

Jul 24;

VT

Feb 13, Aug 16;

WA

Nov 24;;

WI

Apr 14;

WV

Feb 13, Jun 20;

NOTE:

The following are Federal holidays for 2006. All state banking institutions will also be closed on these days. Jan 02, Jan 16, Feb 20, May 29, Jul 4, Sep 4, Oct 9, Nov 10, Nov 23, Dec 25.

NOTE:

The following states do not have a state banking holiday in 2006: AR., CO., DC., GA., ID., MN., NH, OH., OR., SD., VA., WY.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(15) The following table lists state-banking holidays for 2007. These dates are used in computing Form 941, Form 943, Form 945, and Form 944 penalty processing.

AK.

Mar 26, Oct 18;

AL

Feb 20, Apl 30, Jun 4;

AR

Dec 24;

AZ

Sep 17

 

 

CA

Feb 12, Mar 30, Sep 10;

 

 

CT

Feb 12;

DE

Apr 6, Nov 23;

FL

Jan 19, Feb 12, 15, Apr 2, Apr 6, May 25, Jun 4, 14;

 

 

HI.

Mar 26, Apr 6, Jun 11, Aug 17;

IA

Feb 12;

IL

Feb 12, Mar 5;

IN

Feb 12, Apr 6;

KS

Feb 12, Apr 6;

KY.

Jan 19, 30, Jun 4;

LA

Jan 8, 19, Feb 20, Apr 6, Jun 4, Aug 30 ,Nov 1;

MA

Apr 16;

MD.

Feb 12, Mar 26,Apr 6,Sep 12;

ME

Apr 16;

MI

Feb 12;

MT

Feb 12;

MO

Feb 12, Apr 13;

MS

Apr 30;

NC

Jan 19, Mar 26, Apr 6, Apr 12, May 10, May 21, Sep 21;

ND

Apr 6;

NE

Apr 27;

 

 

NJ

Feb 12, Apr 6;

NM

Feb 12;

NV

Oct 31;

NY

Feb 12;

OK

Apr 13, Apr 23, Sep 17, Oct 10, Nov 5;

PA.

Apr 6, Jun 14;

RI

May 4, Aug 13;

SC

Nov 23, Dec 26;

TN

Sep 24;

TX

Jan 19, Mar 2, Apr 20,Jun 19, Aug 27, Nov 23, Dec 24,Dec 26;

UT

Jul 24;

VT

Feb 12, Aug 16;

WA

Nov 23;

WI

Apr 6;

WV

Feb 12, Jun 20;

NOTE:

The following are Federal holidays for 2007. All state banking institutions will also be closed on these days.
Jan 1, Jan 15, Feb 19, May 28, Jul 4, Sep 3, Oct 8, Nov 12, Nov 22, Dec 25.

NOTE:

The following states do not have a state banking holiday in 2007: CO., DC, ID., MN., NH., OH., OR., VA., WY., GA., SD.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(16) The following table lists state-banking holidays for 2008. These dates are used in computing Form 941, Form 943, Form 945, and Form 944 penalty processing.

AK.

Mar 31, Oct 17;

AL

Feb 5, Apl 28, Jun 2;

AR

Dec 24;

AZ

Sep 17

 

 

CA

Feb 12, Mar 31, Sep 9;

 

 

CT

Feb 12;

DE

Mar 21, Nov 28;

FL

Jan 18, Feb 12, 15, Mar 21, Apr 2, May 26, Jun 3, 13;

 

 

HI.

Mar 21, Mar 26, Jun 11, Aug 18;

IA

Feb 12;

IL

Feb 12, Mar 3;

IN

Feb 12, Mar 21;

KS

Feb 12, Mar 21;

KY.

Jan 18, 30, Feb 12, Jun 3;

LA

Jan 8, 18, Feb 5, Mar 21,Jun 3, Aug 29, ,Oct 31;

MA

Apr 21;

MD.

Feb 12, Mar 21, Mar 25, Sep 12;

ME

Apr 21;

MI

Feb 12;

MT

Feb 12;

MO

Feb 12, Apr 14;

MS

Apr 28;

NC

Jan 18, Mar 21, 25, Apr 11, May 9, May 20;

ND

Mar 21;

NE

Apr 25;

 

 

NJ

Feb 12, Mar 21;

NM

Feb 12;

NV

Oct 31;

NY

Feb 12;

OK

Apr 14, Apr 22, Sep 16, Oct 10, Nov 4;

PA.

Mar 21, Jun 13;

RI

May 5, Aug 11;

SC

Nov 28, Dec 26;

TN

Sep 22;

TX

Jan 18, Mar 3, Apr 21,Jun 19, Aug 27, Nov 28, Dec 24,Dec 26;

UT

Jul 24;

VT

Feb 12, Aug 15;

WA

Nov 28;

WI

Mar 21;

WV

Feb 12, Jun 20;

NOTE:

The following are Federal holidays for 2008. All state banking institutions will also be closed on these days.
Jan 1, Jan 21, Feb 18, May 26, Jul 4, Sep 1, Oct 13, Nov 11, Nov 27, Dec 25.

NOTE:

The following states do not have a state banking holiday in 2008: CO., DC, ID., MN., NH., OH., OR., VA., WY., GA., SD.

NOTE:

If state code is MU, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(17) The following table lists state-banking holidays for 2009. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

State-Banking Holidays table for 2009.

AK

Mar. 30, Oct. 19

AL

Feb. 24, Apr. 27, Jun. 1

AR

Dec. 24

CA

Feb. 12, Mar. 31, Apr. 10, Sep. 9

CO

Aug. 3

CT

Feb. 12, Apr. 10

DE

Apr. 10, Nov. 27

FL

Nov. 27

GA

Apr. 27

HI

Mar. 26, Apr. 10, Jun. 11, Aug. 21

IA

Nov. 27

IL

Feb. 12, Nov. 27

IN

Feb. 12, Apr. 10

KS

Nov. 27

KY

Dec. 24

LA

Feb. 24, Apr. 10

MA

Apr. 20

MD

Nov. 27

ME

Apr. 20

MI

Nov. 27

MN

Nov. 27

MO

Feb. 12, May 8

MS

Apr. 27

NC

Apr. 10, Nov. 27, Dec. 24

ND

Apr. 10

NE

Apr. 24, Nov. 27

NH

Nov. 27

NJ

Mar. 12, Apr. 10

NV

Oct. 30, Nov. 27

NY

Feb. 12

OK

Nov. 27

PA

Nov. 27

RI

Aug. 10

SC

May 11, Nov. 27

TN

Apr. 10

TX

Nov. 27, Dec. 24

UT

Jul. 24

VA

Nov. 27

VT

Mar. 3, Aug. 17, Nov. 27

WA

Nov. 27

WI

Apr. 10

WV

Feb. 12, Jun. 19, Dec. 27

NOTE:

The following are Federal holidays for 2009. All state banking institutions will also be closed on these days.
Jan. 1, Jan. 19, Jan. 20, Feb. 16, Apr. 16, May 25, Jul. 3, Sep. 7, Oct. 12, Nov. 11, Nov. 26, and Dec. 25.

NOTE:

The following states do not have a state banking holiday in 2009: AZ, DC, ID, MT, NM, OH, OR, SD, and WY.

NOTE:

If state code is ‘MU’, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(18) The following table lists state-banking holidays for 2010. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

State-Banking Holidays table for 2010.

AK

Mar. 29, Oct. 18

AL

Feb. 16, Apr. 26, Jun. 7

AR

Dec. 23

CA

Feb. 12, Mar. 31, Apr. 2, Sep. 9

CO

Aug. 2

CT

Feb. 12, Apr. 2

DE

Apr. 2, Nov. 26

FL

Nov. 26

GA

Apr. 26

HI

Mar. 26, Apr. 2, Jun. 11, Aug. 20

IA

Nov. 26

IL

Feb. 12, Nov. 26

IN

Feb. 12, Apr. 2

KS

Nov. 26

KY

Dec. 23

LA

Feb. 16, Apr. 2

MA

Apr. 19

MD

Nov. 26

ME

Apr. 19

MI

Nov. 26

MN

Nov. 26

MO

Feb. 12, May 7

MS

Apr. 26

NC

Apr. 2, Nov. 26, Dec. 23

ND

Apr. 2

NE

Apr. 30, Nov. 26

NH

Nov. 26

NJ

Mar. 12, Apr. 2

NV

Oct. 29, Nov. 26

NY

Feb. 12

OK

Nov. 26

PA

Nov. 26

RI

Aug. 9

SC

May 10, Nov. 26

TN

Apr. 2

TX

Nov. 26, Dec. 23

UT

Jul. 23

VA

Nov. 26

VT

Mar. 3, Aug. 16, Nov. 26

WA

Feb. 12, Nov. 26

WI

Apr. 2

WV

Feb. 12, Jun. 21, NOV. 26

NOTE:

The following are Federal holidays for 2010. All state banking institutions will also be closed on these days.
Jan. 1, Jan. 18, Feb. 15, Apr. 16, May 31, Jul. 5, Sep. 6, Oct. 11, Nov. 11, Nov. 25, Dec. 24 and Dec. 31.

NOTE:

The following states do not have a state banking holiday in 2010: AZ, DC, ID, MT, NM, OH, OR, SD, and WY.

NOTE:

If state code is ‘MU’, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(19) The following table lists state-banking holidays for 2011. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

State-Banking Holidays table for 2011.

AK

Mar. 28, Oct. 18

AL

Feb. 15, Apr. 25, Jun. 6

AR

Dec. 23

CA

Feb. 11, Mar. 31, Apr. 22, Sep. 9

CO

Aug. 1

CT

Feb. 11, Apr. 22

DE

Apr. 22, Nov. 25

FL

Nov. 25

GA

Apr. 25

HI

Mar. 25, Apr. 22, Jun. 10, Aug. 19

IA

Nov. 25

IL

Feb. 11, Nov. 25

IN

Feb. 11, Apr. 22

KS

Nov. 25

KY

Dec. 23

LA

Feb. 15, Apr. 22

MA

Apr. 25

MD

Nov. 25

ME

Apr. 25

MI

Nov. 25

MN

Nov. 25

MO

Feb. 11, May 9

MS

Apr. 25

NC

Apr. 22, Nov. 25, Dec. 23

ND

Apr. 22

NE

Apr. 29, Nov. 25

NH

Nov. 25

NJ

Mar. 11, Apr. 22

NV

Oct. 31, Nov. 25

NY

Feb. 11, Nov. 8

OK

Nov. 25

PA

Nov. 25

RI

Aug.1

SC

May 10, Nov. 25

TN

Apr. 22

TX

Nov. 25, Dec. 23

UT

Jul. 25

VA

Nov. 25

VT

Mar. 1, Aug. 16, Nov. 25

WA

Feb. 11, Nov. 25

WI

Apr. 22

WV

Feb. 11, Jun. 20, NOV. 25

NOTE:

The following are Federal holidays for 2011. All state banking institutions will also be closed on these days.
Jan. 1, Jan. 17, Feb. 21, Apr. 15, May 30, Jul. 4, Sep. 5, Oct. 10, Nov. 11, Nov. 24, Dec. 24 and Dec. 26.

NOTE:

The following states do not have a state banking holiday in 2011: AZ, DC, ID, MT, NM, OH, OR, SD, and WY.

NOTE:

If state code is ‘MU’, the taxpayer is a multiple state depositor and no state-banking holidays are allowed in considering FTD penalty.

(20) The following table lists Federal holidays for 2012. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

Federal holidays for 2012

Jan. 2, Jan. 16', Feb 20, April 16, May 28, July 4, Sept. 3, Oct. 8, Nov. 12, Nov 22 and Dec. 25,

(21) The following table lists Federal holidays for 2013. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

Federal holidays for 2013

Jan. 1, Jan. 21, Feb 18, April 16, May 27, July 4, Sept. 2, Oct. 14, Nov. 11, Nov. 28, and Dec. 25

(22) The following table lists Federal holidays for 2014. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

Federal holidays for 2014

Jan. 1, Jan. 20, Feb 17, May 26, July 4, Sept. 2, Oct. 14, Nov. 11, Nov. 27, and Dec. 25

(23) The following table lists Federal holidays for 2015. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

Federal holidays for 2015

Jan. 1, Jan. 19, Feb 16, May 25, July 3, Sept. 2, Oct. 14, Nov. 11, Nov. 26, and Dec. 25

(24) The following table lists Federal holidays for 2016. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing.

Federal holidays for 2016

Jan. 1, Jan. 18, Feb 15, April 15, May 30, July 4, Sept. 5, Oct. 10, Nov. 11, Nov. 24, and Dec. 26

(25) The following table lists Federal holidays for 2017. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2017

Jan. 2, Jan. 16, Jan. 20, Feb 20, April 17, May 29, July 4, Sept. 4, Oct. 9, Nov. 10, Nov. 23, and Dec. 25

(26) The following table lists Federal holidays for 2018. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2018

Jan. 1, Jan. 15, Feb 19, April 16, May 28, July 4, Sept. 3, Oct. 8, Nov. 12, Nov. 22, and Dec. 25

(27) The following table lists Federal holidays for 2019. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2019

Jan. 1, Jan. 21, Feb 18, April 16, May 27, July 4, Sept. 2, Oct. 14, Nov. 11, Nov. 28, and Dec. 25

(28) The following table lists Federal holidays for 2020. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2020

Jan. 1, Jan. 20, Feb 17, April 16, May 25, July 3, Sept. 7, Oct. 12, Nov. 11, Nov. 26, and Dec. 25

(29) The following table lists Federal holidays for 2021. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2021

Jan. 1, Jan. 18, Feb 15, April 16, May 31, July 5, Sept. 6, Oct. 11, Nov. 11, Nov. 25, Dec. 24 and Dec. 31.

(30) The following table lists Federal holidays for 2022. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2022

Jan. 17, Feb. 21, April 15, May 30, July 4, Sept. 5, Oct. 10, Nov. 11, Nov. 24, and Dec. 26

(31) The following table lists Federal holidays for 2023. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2023

Jan. 2, Jan. 16, Feb 20, April 17, May 29, July 4, Sept. 4, Oct. 09, Nov. 10, Nov. 23, Dec. 25., and June 19.

(32) The following table lists Federal holidays for 2024. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2024

Jan. 1, Jan. 15, Feb 19, April 16, May 27, June 19, July 4, Sept. 2, Oct. 14, Nov. 11, Nov. 28, and Dec. 25.

(33) The following table lists Federal holidays for 2025. These dates are used in computing Form 941, Form 943 , Form 945, and Form 944 penalty processing

Federal holidays for 2025

Jan. 1, Jan. 20, Feb 17, April 16, May 26, June 19, July 4, Sept. 1, Oct. 13, Nov. 11, Nov. 27, and Dec. 25.

Terminal Response: Error Messages

(1) An asterisk will appear after the invalid element(s) displaying generated error messages on line 13 beginning in position 1. The invalid element(s) can be corrected and re-entered.

General Error Messages:

(1) "INVALID DEFINER"The command code definer is not A, B, C, G, OR blank.

(2) "INVALID TIN"EIN other than numeric or incorrectly formatted.

(3) "INVALID MFT"MFT is not 01, 11 or 16, CT-1, 1042, 14.

(4) "INVALID TXPD"Tax period invalid or not greater than 198103.

(5) "ACCOUNT NOT ON FILE"TIN is not present on the TIF.

(6) "INVALID PERIOD LETTER"Period letter is blank, "Z" or not valid (A thru X) for an input period liability.

(7) "DUPLICATE PERIOD LETTER"Period letter is duplicated for two or more period amount fields.

(8) "TXMOD NOT PRESENT"Requested Tax Period is not available.

(9) "INVALID AMOUNT"The input liability is not formatted properly or contains an incorrect value.

(10) "UNABLE TO COMPUTE-AT LEAST ONE LIAB GREATER OR EQUAL 100,000"These liabilities are due in one banking day. The program will allow computation of 100,000 or larger liability amounts for tax periods 199303 and subsequent.

(11) "ERRONEOUS CREDIT AMT IN REQUESTED MODULE"A net period credit amount is greater than zero. This could occur if a module contains a credit reversal for a credit that did not post (and is not pending) or if a credit erroneously posted as a positive amount.

(12) "NO LIABILITY INPUT"both QTR-LIAB-AMT and PD-LIAB-AMT contain blanks or dollar signs.

(13) "BAD FORMAT CODE"The command code cannot build this output line because a bad format code has been passed from subroutine FTDTR. Please notify National Office programmer.

(14) "UNABLE TO COMPUTE-BASE PERIOD CODE NOT 1 THRU 4" For tax periods 199303 and subsequent on FORM 941, 943, 945, 944 and CT-1, the BASE-PERIOD-CD must be 1 thru 4 in order to compute FTD penalty. Operator has the option of changing this code for computation purposes thru FTDPNB screen.

(15) "UNABLE TO COMPUTE-DEFINER "C" VALID FOR 1993 TAX PERIODS ONLY". Definer " C" is for the transitional rule of the four quarters of 1993.

(16) WARNING: FTD PENALTY IS BEING WAIVED DUE TO HURRICANE KATRINA - For Form 941, the FTD Penalty will be bypassed for the Hurricane Katrina designated disaster areas for tax periods 200509 through 200609.

(17) NON-DESIGNATED DEPOSIT, UNSATISFIED TAX LIABILITY REMAINING - PLEASE DESIGNATE - warning user to designate all non-designated deposits.

(18) WARNING: ENTITY EMPLOYMENT CODE "A"or" F" - bypass the FTD penalty calculation when an Employment Code "A"or "F" is present in the entity.

(19) *WARNING: TC 766 credit (line 66) exceeds the 12/31 tax liability (line 59). - warning user the TC 766 credit exceeds the 12/31 tax liability.

General Error Messages for FTDPNB Letter Screen:

(1) "INVALID ENTRY, MUST BE (Y) OR (X) OR (_)"Input value is invalid.

(2) "IF COMPLETE BREAKDOWN NOT REQUESTED, SPECIFY AT LEAST ONE LIABILITY NUMBER"Required to enter a valid Liability Number since no complete breakdown indicator was entered.

(3) "PLEASE CORRECT INVALID PARAGRAPH CODE"Input is not a valid Paragraph Code.

(4) "DUPLICATE ENTRY NOT ALLOWED"A duplicate Liability Number and Paragraph Code specified.

(5) "PARA CODE ENTERED IS NOT A STAND ALONE-MUST HAVE A VALID LIAB NUMBER"Required to input a valid Liability Number for the Paragraph Code entered.

(6) "CONFLICT-STAND ALONE/LIABILITY NUMBER SPECIFY SAME BASE PARA CODE"Paragraph Code entered requires a valid Liability Number or Stand Alone but not both.

(7) "INVALID LIABILITY NUMBER-MUST BE NUMERIC AND VALID RANGE"Liability Number other than numeric or incorrectly formatted.

(8) "INVALID LIABILITY NUMBER FOR PARAGRAPH CODE ENTERED, IT MUST BE 00"Paragraph Code entered requires a Stand Alone Number (00).

(9) "PLEASE CORRECT INVALID LIABILITY NUMBER RANGE MUST BE 01 TO XX"Liability Number entered is out of range.

(10) "INQUIRY DATE MUST START TAX YEAR 1993 TO THE CURRENT DATE"Date entered must be greater than 1992.

(11) "COMPUTE TO DATE MUST BE EQUAL OR GREATER THAN RETURN DUE DATE"Date entered must be greater than RDD.

(12) “Your CP-568 letter request cannot be processed at this time. TIF data indicates that CAF/RAF data needs to be reviewed to determine if a duplicate copy needs to be generated and sent to a reporting agent. However, the necessary CAF/RAF data could not be located. Therefore, access to the letter request screen will be denied until the problem with this account has been resolved.”

(13) CAF/RAF-ERROR-MESSAGE

TAXPAYER DOES NOT HAVE ANY CAF/RAF-AUTHORITY-MOD-RECS
NO MATCH ON TAXPAYER KEY

General Error Messages for FTDPNB Delete Screen:

(1) "PLEASE CORRECT INVALID EIN"EIN other than numeric or incorrectly formatted.

(2) "INVALID ENTRY, MUST BE (X) OR (_) "Input value is invalid.

(3) "PLEASE CORRECT INVALID TAX PERIOD "Tax period invalid or not greater than 199212.

Terminal Valid Response

(1) If Command Code FTDPN with definer A is input correctly, the format for FTDPNB will be generated.

(2) Command Code FTDPN with W-IND = F (credit screen) is for FIFO computation for tax period greater than 200112. If there is mismatch between Master file and IDRS, then a warning message will be displayed: 'Enter “F” after “W-IND=” at CRDT SCR for FIFO '. Allow display of FIFO computation when there are more than one liability due date per week. That is allowing display of FIFO whenever two semiweekly liability due dates (Wednesday and Friday) occur in the same week at least once per quarter (MFT 01) or four times per year (MFT 11, 16, 09, 12, 14). A warning message will be displayed: “* Do not send FIFO computation unless it agrees with taxpayer’s designation”. For other conditions, if the FIFO computation is more than $250.00, the FIFO computation is blocked and a warning message will be displayed: *Warning: FIFO is not applicable. Enter “M” for Most Recent Computation*.

(3) If command Code FTDPN (no definer) is input correctly, FTDPNB will be displayed along with the period liability amounts from the posted return. It will also display the FTD penalty computation based on the liabilities on the posted return and its associated debits.

(4) If the Safe Haven Rule condition is encountered when processing a tax module, a warning message will be generated in inverse video at the bottom of the last FTDPN output screen for tax periods 199212 and earlier. This message will read:

"WARNING: SAFE HAVENREVIEW MANUALLY".

The program, however, will still compute the FTD penalty.

Command Code FTDPN With Definer A Input

(1) Input ScreenFTDPNA

Note: Command Code FTDPN with "A" is valid for Form 941, Form 943 and Form 945, Form CT-1, Form 944, Form 1042

This is an image: 28141566.gif

(2) Record Element Description

Elem

Line

Position

Description

Format

 

 

 

 

 

1

1

15

Command Code

FTDPN

2

1

6

Command Code Definer

A or C or blank

3

1

716

EIN

nn-nnnnnnn

4

2

12

MFT

01

5

2

49

Tax Period

yyyymm

Command Code FTDPN with Definer A Response

(1) Response ScreenFTDPNA

This is an image: 28141567.gif

(2) Record Element Description

Elem

Line

Position

Description

Format

 

 

 

 

 

6

2

139

Literal

IF TOTAL LIABILITY FOR QUARTER IS TO BE

7

3

323

Literal

AVERAGED, ENTER TOTAL

8

3

2537

Total Tax Liability

z,zzz,zzz,zzz

9

4

134

Literal

ELSE, ENTER PERIOD LETTERS AND AMTS:

10

714

10, 30, 50

Period Letter

AX

11

714

1124 3144, 5164

Periodic Liability Amount

zzz,zzz,zzz.99

Command Code FTDPN With Definer B Response

(1) Response Screen

This is an image: 28141568.gif

Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents zero suppression of leading zeros.

Line 24 will contain system paging information.

See next page for second page of output screens for Form 941.

Command Code FTDPN With Definer B Valid Response (1)

(1) Response Screen

This is an image: 28141569.gif

Line 24 will contain system paging information.

See next page for third page of FTDPNB output screens for Form 941

Command Code FTDPN With Definer B Valid Response (2)

(1) Response Screen

This is an image: 28141570.gif

(2) Record Element Description

Elem

Line

Scr

Position

Description

Format

 

 

 

 

 

 

1

1

13

16

Literal

FTDPNB

2

1

13

4757

Edited TIN and File Source

nn-nnnnnnn

3

1

13

6162

MFT

nn

4

1

13

6469

TAX-PRD

yyyymm

5

3

1

19

Literal

TOTAL TAX

6

3

1

1582

TOT-TAX-LIABILITY

zzz,zzz,zz9.99

7

3

1

3345

Literal

TOTAL CREDITS

8

3

1

5063

FTD-TOT-CREDITS

zzz,zzz,zz9.99

9

3

1

6773

Literal

3-DAY=

10

3

1

75

QTR-3-DAY-CD

n

11

5

1

167

Literal

See Note #1

12

6

1

167

literal

See Note #2

13

815

1

10, 31, 52

PERIOD LETTER

A through X

14

815

1

1225

RET-941-PERIODIC-LIAB-AMT or averaged amt

zzz,zzz,zz9.99

15

18

1

1246

Literal

TOTAL AMOUNT SUBJECT TO FTD PENALTY

 

20

3

1141

 

TOTAL AMOUNT SUBJECT TO PENALTY

16

18

1

5467

RET-941-AMT-SBJCT-TO-PNLTY

zzz,zzz,zz9.99

 

20

3

5467

 

 

17

19

1

1224

Literal

TOTAL PENALTY

 

21

3

1123

 

 

18

18

1

2731

RET-941-PEN-RATE

(5%) or (10%)

 

20

3

2630

 

 

19

19

1

5467

RET-941-TOT-PEN

zzz,zzz,zz9.99

 

21

3

5467

 

 

20

22

1

174

Literal

See Note #3

21

2

2

2358

Literal

EIGHTMONTHLY DEPOSITOR INFORMATION

22

4

2

515

Literal

ACCUMULATED

 

2

3

 

 

 

23

4

2

1934

Literal

APPLIED DEPOSITS

 

2

3

 

 

 

24

4

2

3949

Literal

UNDEPOSITED

 

2

3

 

 

 

25

4

2

5467

Literal

AMOUNT SUBJECT

 

2

3

 

 

 

26

5

2

416

Literal

TAX LIABILITY

 

3

3

 

 

 

27

5

2

2132

Literal

AND PAYMENTS

 

3

3

 

 

 

28

5

2

4246

Literal

TAXES

 

3

3

 

 

 

29

5

2

5467

Literal

TO FTD PENALTY

 

3

3

 

 

 

30

613

2

1

PERIOD-LETTER

A through X

 

1522

2

 

 

 

 

411

3

 

 

 

31

613

2

316

FTD-ACCUM-LIAB-AMT

zzz,zzz,zz9.99

 

1522

2

 

 

 

 

411

3

 

 

 

32

613

2

2033

FTD-ACCUM-CREDIT-AMT

zzz,zzz,zz9.99

 

1522

2

 

 

 

 

411

3

 

 

 

33

613

2

3750

FTD-UNDEP-TAXES

zzz,zzz,zz9.99

 

1522

2

 

 

 

 

411

3

 

 

 

34

613

2

5467

FTD-AMT-SUBJT-TO-PNLTY

zzz,zzz,zz9.99

34

1522

2

 

 

 

34

411

3

 

 

 

35

13

3

2654

Literal

MONTHLY DEPOSITOR INFORMATION

36

15

3

1424

Literal

UNDEP TAXES

37

15

3

2842

Literal

APPLIED CREDITS

38

15

3

4559

Literal

AMT SUBT TO PEN

39

16

3

19

Literal

1ST MONTH

40

16

3

1522

1ST-MO-UNDEP-TAXES

z,zz9.99

41

16

3

3138

1ST-MO-APPL-CRED

z,zz9.99

42

16

3

4855

1ST-MO-SUBJ-TO-PEN

z,zz9.99

43

17

3

19

Literal

2ND MONTH

44

17

3

1522

2ND-MO-UNDEP-TAXES

z,zz9.99

45

17

3

3138

2ND-MO-APPL-CRED

z,zz9.99

46

17

3

4855

2ND-MO-SUBJ-TO-PEN

z,zz9.99

47

18

3

19

Literal

3RD MONTH

48

18

3

1522

3RD-MO-UNDEP-TAXES

z,zz9.99

49

18

3

3138

3RD-MO-APPL-CRED

z,zz9.99

50

18

3

4855

3RD-MO-SUBJ-TO-PEN

z,zz9.99

NOTE #1:

Use literal "THE FOLLOWING REFLECTS TAX LIABILITIES FOR THE QUARTER."

NOTE #2:

Use literal "AN AVERAGE IS REFLECTED IF NO PERIODIC LIABILITY AMOUNT WAS POSTED ";

NOTE #3:

Use literal "SCREENS 2 & 3 REFLECT DEPOSITS/PAYMENTS AS APPLIED TO LIABILITIES WHEN DUE"

NOTE #4:

The letter "p" after the Applied Deposits and Payments field donates a pre-deposit (money which comes in before the end of the eight-monthly period and reduces the liability below the $3,000 threshold amount.

Command Code FTDPN With Definer A Response
(Tax Periods 199303 and subsequent)

(1) Response Screen FTDPNA

This is an image: 28141920.gif

(2) Record Element Description

Elem

Line

Position

Description

Format

 

 

 

 

 

1

1

15

Command Code

FTDPN

2

1

6

Command Code Definer

B

3

1

2536

Literal

BASE-PRD-CD=

4

1

37

BASE PERIOD CODE

n

5

1

4756

Edited TIN and File Source

nn-nnnnnnn

6

1

6162

MFT

nn

7

1

6469

TAX-PRD

yyyymm

8

2

140

Literal

See Note #1

9

3

528

Literal

See Note #2

10

3

3042

Tax Liability

z,zzz,zzz,zzz

11

3

4473

Literal

See Note #3

12

4

1-12

Literal

FIRST MONTH

13

4

1326

First month totall

zzz,zzz,zz9.99

14

4

28-39

Literal

SECOND MONTH

15

4

4154

Second month total

zzz,zzz,zz9.99

16

4

56-66

Literal

THIRD MONTH

17

4

6780

Third month total

zzz,zzz,zz9.99

18

621

12, 1415, 2829, 4142, 5556, 6869

days of the month

nn

19

621

312, 1625, 3039, 4352, 5766, 7079

Liability Amt.

zzzzzz9.99**

Note #1: Use literal "IF TOTAL LIABILITY FOR THE QUARTER IS TO"

Note #2: Use literal "BE AVERAGED, ENTER TOTAL"

Note #3: Use literal "ELSE, ENTER LIABILITIES BELOW":

 

Command Code FTDPN With Definer Blank display response
(Form 943 and Form 945 starting Tax Periods 199412 and subsequent.)

(1) Response Screen FTDPN with aBlank Definer.

This is an image: 28141180.gif

(2) Record Element Description

Elem

Line

Position

Description

Format

 

 

 

 

 

1

1

15

Command Code

FTDPN

2

1

6

Command Code definer

B

3

1

1118

Literal

See Note #1

4

1

2536

Literal

BASE-PRD-CD=

5

1

37

BASE PERIOD CODE

n

6

1

4756

Edited TIN and File Source

nn-nnnnnnn

7

1

6162

MFT

nn

8

1

6469

TAX-PRD

yyyymm

9

2

140

Literal

See Note #2

10

2

5163

TOTAL

z,zzz,zzz,zzz

11

3

528

Literal

See Note #3

12

3

3042

Total Tax Liability

z,zzz,zzz,zzz

13

3

4473

Literal

See Note #4

14

3

5163

Total-credit-used

z,zzz,zzz,zzz

15

3

6878

Literal

See Note #5

16

3

7980

State-cd

nn

17

4

155

Literal

See Note #6

18

5-21

1-5

Literal

mmdd

 

 

21-24

 

 

 

 

41-44

 

 

19

521

6-18

Liability Amt.

zzzzzzzz9.99**

 

 

26-38

 

 

 

 

46-58

 

 

20

5-16

62-63

literal

01-12

21

5-16

65-78

Monthly total

z,zzz,zzz,9.99

20

22

153

Literal

See Note #7

21

23

133

Literal

See Note #8

22

23

3446

Amt-to-penalty

z,zzz,zzz,zzz

23

23

4861

Literal

See note #9

24

23

6274

Total-penalty

z,zzz,zzz,zzz

(3) Note #1: Use literal "Match" or " Mismatch"

(4) Note #2: Use literal "IF TOTAL LIABILITY IS TO BE AVERAGED, ENTER TOTAL"

(5) Note #3: Use literal "TOTAL ROFT"

(6) Note #4: Use literal "TOTAL CREDIT USED"

(7) Note #5: Use literal "STATE CD ="

(8) Note #6: Use literal "TAX LIABILITIES ON THE POST RETURN OR OPERATOR INPUT: MONTHLY TOTALl"

(9) Note #7: Use literal "For a summary of the breakdown page(s), Enter _ (Y):"
For Form 945: Use literal "R= Request Letter D=Delete Request, Enter _ (Y):(S=Summary Breakdown)"

(10) Note #8: Use literal "TOTAL AMT SUBJECT TO FTD PENALTY "

(11) Note #9: Use literal "TOTAL PENALTY"

(12) ** due to spacing limitations, commas are not required in order to compute million dollar liability accounts.

Command Code FTDPN4-tier FTD penalty output screens

Command Code FTDPNOutput Explanation Display for Form 941 (for tax periods 199106 and later). The screen on this page is for tax periods 199106 thru 199212. The screen on the next page is for tax periods 199303 and subsequent. The middle screens and the totals screen described on the following pages will stay the same for both.

(1) Response Screen

This is an image: 28141921.gif

Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents zero suppression of leading zeros.

Line 24 will contain system paging information.

THE FIELDS MARKED WITH A + WILL NOT BE DISPLAYED ON CC FTDPN

Exhibit 2.3.28-10. for computation screens and record layouts for Form 941 penalty computation for tax periods 199303 and subsequent

Command Code FTDPN Output Explanation Display
(Form 941, Form 943 and Form 945 for Tax Period 199303 and subsequent)

(1) Response Screen

This is an image: 28141922.gif

Amount fields are depicted in the above screen graph and following element specifications with z's and 9's. This represents zero suppression of leading zeros.

THE FIELDS MARKED WITH A+ WILL NOT BE DISPLAYED ON CC FTDPN

See next pages for computation output screens for Form 941 (tax periods 199106 and subsequent).

Due to space limitations, the user does not have to use commas to compute million dollar liabilities.

(2) Record Element Description

Elem

Line

Scr

Position

Description

Format

 

 

 

 

 

 

1

1

1+

16

Literal

FTDPNB

2*

1

1+

2536

Literal

BASE PRD CD=

3*

1

1+

37

BASE-PRD-CD

n

4

1

1+

4756

Edited TIN and File Source

enn-nnnnnnn

5

1

1+

6162

MFT

nn

6

1

1+

6469

TAX-PRD

yyyymm

7

1

1+

7379

SCREEN-JULIAN-DT

yyyyddd

8

3

2+

19

Literal

TOTAL-TAX

9

3

2+

1528

TOTAL-TAX

zzz,zzz,zz9.99

10

3

2+

3349

Literal

TOTAL CREDIT USED

11

3

2+

5063

TOTAL-CREDIT

zzz,zzz,zz9.99

12

3

2

6977

Literal

STATE-CD

13

3

2

7879

STATE CODE

nn

14

4

2

155

Literal

See Note #1

15

5

2

111

Literal

FIRST MONT

16

5

2

13-26

First month amout

zzz,zzz,zz9.99

17

5

2

2839

Literal

SECOND MONTH

18

5

2

41-54

Second month amout

zzz,zzz,zz9.99

19

5

2

5666

Literal

THIRD MONTH

20

5

2

67-80

Third month amout

zzz,zzz,zz9.99

21

620

2

12,

Day of Month

nn

 

 

 

1415,

 

 

 

 

 

2829,

 

 

 

 

 

4142,

 

 

 

 

 

5556,

 

 

 

 

 

6869

 

 

22

620

2

312,

Liability Amt

zzz,zz9.99

 

 

 

1625,

 

 

 

 

 

3039,

 

 

 

 

 

4352,

 

 

 

 

 

5766,

 

 

 

 

 

7079

 

 

23

21

2

1415,

Day of Month

nn

 

 

 

4142

 

 

 

 

 

6869

 

 

24

21

2

1625,

Liability Amt

zzz,zz9.99

 

 

 

4352,

 

 

 

 

 

7079

 

 

25

22

2

147

Literal

R=REQUEST LETTER,D=DELETE REQUEST, ENTER ==>

26

22

2

48

FTD-LETTER-IND

r or d

27

23

2

132

Literal

TOTAL AMT SUBJECT TO FTD PENALTY

28

23

2

3447

TOTAL FTD PENALTY

zzz,zzz,zz9.99

29

23

2

5062

Literal

TOTAL PENALTY

30

23

2

6477

TOTAL-PENALTY

zzz,zzz,zz9.99

NOTE:

Use Literal "TAX LIABILITIES ON THE POSTED RETURN OPERATOR INPUT: ".

Command Code FTDPN Output Explanation Display
(Form 941 for Tax Period 199303 and subsequent. This screen(s) displays the credits.)

(1) Response Screen

This is an image: 28141001.gif

(2) Record Element Description

Elem

Line

Scr

Position

Description

Format

 

 

 

 

 

 

1

1

1+

17

Literal

FTDCOMP or FTDPNB

2*

1

1+

2536

Literal

BASE-PRD-CD=

3*

1

1+

37

BASE-PRD-CD

n

4

1

1+

4756

Edited TIN and File Source

nn-nnnnnnn

5

1

1+

6162

MFT

nn

6

1

1+

6469

TAX-PRD

yyyymm

 

1

1+

70

ENROLLED-IND (temp)

See Note #4

7

1

1+

7379

SCREEN-JULIAN-DT

yyyyddd

8

2

1+

159

Literal

See Note #2

9

2

1+

6166

Literal

W-IND=

10

2

1+

67

FTD-waiver-ind

n value 'Y' or 'N'

11

2

1+

6972

EFTPS-ELEC-DPST-IND

yyyy

12

2

 

7379

Literal

=EFT-YR

13

3

2+

135

Literal

See Note #1

14

3

2+

3851

CREDITS-TOTAL

zzzzzzzzzz9.99

15

3

2+

6977

Literal

STATE-CD=

16

3

2+

7879

STATE-CD

nn

17

4

2+

167

Literal

See Note #5

18

4

2+

7077

Literal

15%-IND=

19

4

2+

78

15-PCT-IND

N value 'Y' or 'N'

20

5

2+

124

Literal

See note #3

21

5

2+

2953

Literal

See Note #3

22

5

2+

5780

Literal

See Note #3

23

622

2+

14

Transaction

nnne (See Amendment #1)

 

 

 

2830

 

Or L## (see note #5, #6)

 

 

 

5557

 

 

24

522

2+

512

Trans-Date

mmddyyyy

 

 

 

3239

 

 

 

 

 

5966

 

 

25

522

2+

1426

Trans-Amount

$$$$$$$$$$$$$$

 

 

 

4153

 

 

 

 

 

6880

 

 

NOTE #1Use literal "TOTAL AMOUNT OF CREDIT TRANSACTIONS".

NOTE #2Use literal "CREDIT TRANSACTIONS ON THE POSTED RETURN OR OPERATOR INPUT:".

NOTE #3Use literal "TC/E DATE TRANS-AMOUNT".

NOTE #4Use literal "E" Only present for purposes of the EFTPS Penalty Waiver starting Tax Year 1997 (refer to Amendment #3). A display of this literal "E" on this position signify that the Taxpayer is considered ENROLLED for purposes of the EFTPS waiver.

NOTE #5Use literal "To Designate, Enter L##" (L=Indicator ##=Incurred Liability Number)

NOTE #6To designate a particular TC650, user can now input "L##" by overlaying the existing 650. The "L" indicates that the credit (650) is being designated to a certain Incurred Liability Number (##) skipping the FIFO method.

 

*NOTE: Only present for tax periods greater than 199212 (all screens).

Command Code FTDPN Output Explanation Display (Form 943 and Form 945 for Tax Period 199412 and subsequent. This screen(s) displays the credits.)

(1) Response Screen

This is an image: 28141002.gif

(2) Record Element Description

Elem

Line

Scr

Position

Description

Format

 

 

 

 

 

 

1

1

1+

17

Literal

FTDCOMP or FTDPNB

2*

1

1+

2536

Literal

BASE-PRD-CD=

3*

1

1+

37

BASE-PRD-CD

n

4

1

1+

4756

Edited TIN and File Source

nn-nnnnnnn

5

1

1+

6162

MFT

nn

6

1

1+

6469

TAX-PRD

yyyymm

 

1

1+

70

ENROLLED-IND (temp)

See Note #4

7

1

1+

7379

SCREEN-JULIAN-DT

yyyyddd

8

2

2+

61

Literal

W-IND=

9

2

2+

67

FTD-waiver-ind

n value 'Y' or 'N'

10

2

1+

6972

EFTPS-ELEC-DPST-IND

yyyy

11

2

 

7379

Literal

=EFT-YR

12

3

2+

135

Literal

See Note #1

13

3

2+

5363

Literal

15%-IND=

14

3

2+

64

15-PCT-IND

n 'Y' or 'N'

15

3

2+

3851

CREDITS-TOTAL

Zzzzzzzzzz9.99

16

3

2+

6977

Literal

STATE-CD=

17

3

2+

7879

STATE-CD

nn

18

4

2+

124

Literal

See Note #3

19

4

2+

2953

Literal

See note #3

20

4

2+

5780

Literal

See Note #3

21

521

2+

14

Transaction

nnne (See Amendment #1)

 

 

 

2830

 

Or L## (see note #2, #5)

 

 

 

5557

 

 

22

522

2+

512

Trans-Date

Mmddyyyy

 

 

 

3239

 

 

 

 

 

5966

 

 

23

522

2+

1426

Trans-Amount

$$$$$$$$$$$$$$

 

 

 

4153

 

 

 

 

 

6880

 

 

24

23

2+

170

Literal

See Note #2

NOTE #1Use literal "TOTAL AMOUNT OF CREDIT TRANSACTIONS".

NOTE#2Use Literal To Designate, Enter L## (L=Indicator ##=Incurred Liability Number) If the liability numbers excess 100, do not enter L, enter 100, 101, etc.

NOTE #3Use literal "TC/E DATE TRANS-AMOUNT".

NOTE #4Use literal "E" Only present for purposes of the EFTPS Penalty Waiver starting Tax Year 1997 (refer to Amendment #3). A display of this literal "E" on this position signify that the Taxpayer is considered ENROLLED for purposes of the EFTPS waiver.

NOTE#6To designate a particular TC650, user can now input "L##" by overlaying the existing 650. The "L" indicates that the credit (650) is being designated to a certain Incurred Liability Number (##) skipping the FIFO method.

 

*NOTE: Only present for tax periods greater than 199412 (all screens).

Command Code FTDPNOutput Explanation Display (Form 941, Form 943 and Form 945 for Tax Period 199303 and subsequent. This screen(s) displays the credits)

FTD Penalty Amendments, per RIS TPS50038:

Amendment #1.

*NOTE:

Starting Tax Year 199712, for Form 941, Form 943, and Form 945, CC FTDPNB Credit Screen will be displaying a new Electronic Deposit Year indicator in the second Iine starting at position 69 to 72 (YYYY). This applies to mandated Taxpayers required to deposit using the Electronic Federal Tax Payment System (EFTPS) or those Taxpayers mandated in 1995 and 1996 thru TAXLINK System. In addition, the literal "TC" on the fifth line had been changed to "TC/E", where "E" signifies EFTPS or TAXLINK deposit. All credit transactions (NNN) that carries the Electronic Payment Indicator (EFTPS-ELEC-DPST-IND) or TAXLINK File Location Code (FLC) will be displayed on the Credit Screen with this new format " NNNE", ex., 650E. Regular coupon deposits or Non-EFTPS deposits, if MANDATED account; will be displayed on the Credit Screen as " NNN", space after the "NNN" means a coupon or NON-EFTPS deposit. Command Code FTDPN can now accept EFTPS or TAXLINK Credit Transaction on the FTDPNB CREDIT screen by inputting this new format "NNNE ", such as TRANS-CODE (650E/670E). This transaction will be considered an Electronic deposit when CC FTDPN re-computes the FTD penalty.

*NOTE:

The Indicator Year will indicate the tax year a Taxpayer is mandated to start using the EFTPS. Once a Taxpayer is mandated to deposit thru EFTPS, CC FTDPN will start monitoring the presence of the Electronic Payment Indicator on every deposit (TC's) when determining whether the EFTPS avoidance penalty applies. This new indicator (EFTPS-ELEC-DPST-IND) will be part of the posted (TIF62) and pending (TIF63) records using these format codes 01, 11, 13 and 47.

Amendment #2.

*NOTE:

Starting Tax Year 1997, all EFTPS Payment Transactions (TC 610/640/660/670) that carry an Electronic Payment Indicator (EFTPS-ELEC-DPST-IND) will be treated as a good FTD credit (TC 650) not subject to a 10% payment avoidance penalty.

Amendment #3.

*NOTE:

For FTD deposits made on MFT 01/11/16 tax modules with 199612/199703/199706/199709/199712 tax periods, the following penalty-waiver rules apply for FTD deposits dated between January 1 to September 30, 1997. For purposes of this penalty waiver, CC FTDPN will now recognized Financial Agent (FA) Enrollment Code and Mandated Tax Year as two types of indicators as a part of the criteria for allowing the EFTPS waiver.

 

 

CC FTDPN will now display a literal "E" in position 68 in the first line of the FTDPNB CREDIT SCREEN, if a Taxpayer is considered as ENROLLED or the Financial Agent (FA) Code is set by the Banks.

EFTPS Avoidance Penalty Criteria:

1.

For FTD deposits dated between Jan. 01, to December 31, 1997 (inclusive):

 

*

FTD, EFT Avoidance Penalty will NOT be assessed on taxpayers who were mandated to start depositing Electronically in Jan. 1997. This penalty will still be applied to 1995/1996 EFT-Mandated Taxpayers.

Late Deposit Penalty Criteria:

1.

For FTD Deposits dated between Jan. 1, to Sept. 30, 1997 (inclusive):

 

*

FTD Late Penalty will NOT be assessed on any Taxpayer who deposits Electronically.

 

*

FTD Late Penalty will NOT be assessed on any Taxpayer who has deposited by regular coupon if his FA indicator is set (i.e., he has ENROLLED EFTPS or Electronic Payment Indicator = 1 on the TC650).

Amendment #4. Extends the EFTPS Avoidance Penalty Criteria of Amendment #3.

EFTPS Avoidance Penalty Criteria:

1.

For FTD deposits dated between July 01, 1997 to December 31, 1997:

 

*

Penalty will NOT be assessed on taxpayers who were mandated to start depositing Electronically in Jan. 1997. This penalty will still be applied to 1995/1996 EFF-Mandated Taxpayers.

Amendment #5. Extends the EFTPS Avoidance Penalty Criteria of Amendment 4 and Late Deposit Penalty Criteria of Amendment #3.

EFTPS Avoidance Penalty Criteria:

1.

For FTD deposits dated from December 31, 1997 to June 30, 1998:

 

*

Penalty will NOT be assessed on taxpayers who were mandated to start depositing Electronically in Jan. 1997 and 1998. This penalty will still be applied to 1995/1996 EFT-Mandated Taxpayers.

Late Deposit Penalty Criteria:

1.

For FTD Deposits dated from Oct. 1, 1997 to December 30, 1997 (inclusive):

 

*

FTD Late Penalty will NOT be assessed on 1997 Mandated Taxpayers enrolled in or volunteering to use EFTPS.

 

*

FTD Late Penalty will NOT be assessed on any Taxpayer who has deposited by regular coupon if his FA indicator is set (ie, he has ENROLLED EFTPS or Electronic Payment Indicator = 1 on the TC650).

Command Code FTDPNfor 4 tier FTD penalty output screens

(1) Response Screen Command Code FTDPN Output Explanation Breakdown page for Form 941, Form 943, Form 945, Form CT-1, Form 1042, and Form 944

This is an image: 28141923.gif

(2)

The screen layouts for the liability breakdown portion of CC FTDPN may vary from one account to another and from one module to another. The line numbers of the literal explanations are contingent upon the type of activity which has taken place on the account/module being reviewed.

This is an image: 28141924.gif

(3)

The screen layouts for the liability breakdown portion of CC FTDPN may vary from one account to another and from one module to another. The line numbers of the literal explanations are contingent upon the type of activity which has taken place on the account/module being reviewed.

This is an image: 28141925.gif

(4) Response Screen

This is an image: 28141926.gif

(5) Record Element Description

Elem

Line

Scr

Position

Description

Format

 

 

 

 

 

 

1

1

15+

17

Literal

FTDCOMP or FTDPNB

2

1

15+

1118

MF-MATCH-LITERAL

"MATCH" or "MISMATCH"

3

1

1

2536

Literal*

3-DAY-IND=

4

1

1

37

QTR-3-DAY-CD

n

5

1

15

2536

Literal**

BASE-PRD-CD=

6

1

1

37

BASE-PRD-CD

n

7

1

15

4756

Edited TIN and File Source

nn-nnnnnnn

8

1

15

6162

MFT

nn

9

1

15

6469

TAX-PRD

yyyymm

10

1

15+

7379

SCREEN-JULIAN-DT

yyyyddd

 

 

 

 

 

 

 

*NOTE: Only present for tax periods less than 199303 (all screens).

 

**NOTE: Only present for tax periods greater than 199212 (all screens).

 

 

 

 

 

 

 

 

 

 

 

 

11

3

1

19

Literal

TOTAL TAX

12

3

1

1528

TOT-TAX-LIABILITY

zzz,zzz,zz9.99

13

3

1

3345

Literal

TOTAL CREDITS

14

3

1

5063

FTD-TOT-CREDITS

zzz,zzz,zz9.99

15

5

1

167

Literal

See Note #1

16

6

1

167

Literal

See Note #2

17

714

1

10, 31, 52

PERIOD-LEDTTER

A through X

18

714

1

1225, 3346, 5467

RET-941-PERIODIC-LIAB-AMT or averaged amt

zzz,zzz,zz9.99

19

18

1

1246

Literal

TOTAL AMOUNT SUBJECT TO FTD PENALTY

20

18

1

5063

RET-941-AMT-SBJCT-TO-PNLTY

z,zz9.99

21

19

1

1224

1ST-MO-SUBJ-TO-PEN

TOTAL PENALTY

22

19

1

5063

Literal

zzz,zzz,zz9.99

23

3

1

6771

RET-941-TOT-PEN

"TRANS "

24

3

1

7578

Literal

"EXPL"

25

4

1

6770

Literal

"DATE"

26

4

1

7578

Literal

"CODE"

NOTE #1:For CC FTDPN use literal "THE FOLLOWING REFLECTS TAX LIABILITIES FOR THE QUARTER."
For CC PIFTD use literal "THE FOLLOWING REFLECTS TAX LIABILITIES ON THE POSED RETURN RECORD"

NOTE #2:Use literal "AN AVERAGE IS REFLECTED IF NO PERIODIC LIABILITY AMOUNT WAS POSTED."

NOTE #3:Use literal "SCREENS 2&3 REFLECT DEPOSITS/PAYMENTS AS APPLIED TO LIABILITIES WHEN DUE"

NOTE #4:The screen page I stands for intermediate page. Page 1 is a fixed screen. Pages 2-nnn (intermediate) will depend on the number of credits and liabilities which are present. For purposes of showing a sample of each type of line which could be present pages 24 are intermediate. The lines shown depend on the type of credits present on the module, their transaction dates and the due dates of the liabilities. Page 5 represents the final page. This page is also a fixed screen.
+NOTE:Only present CC PIFTD. CC FTDPN will read FTDPNBno MATCH or MISMATCH literal since CC FTDPN does not compare its results against the Master File penalty computation.

Elem

Line

Scr

Position

Description

Format

 

 

 

 

 

 

27

5

I

16

PERIOS-LETTER

"PERIOD"

28

5

I

8

Literal

n(value A)

29

5

I

1020

Literal

"ENDING DATE"

30

5

I

2635

PERIOD-ENDING-DT

mm/dd/yyyy

31

6

I

428

Literal

"ACCUMULATED TAX LIABILITY"

32

6

I

5162

ACCUM-TAX-LIAB

Z,ZZZ,ZZ9.99

33

7

I

620

Literal

APPLIED DEPOSIT"

34

7

I

3445

APPLIED-DEPOSIT-AMT

Z,ZZZ,ZZ9.99

35

7

I

59-73

DEPOSIT-TRANS-DT-PAYMENT-NO

mm/dd/yyyy (NN)
(See note #1)

36

8

I

620

Literal

"APPLIED PAYMEN"

37

8

I

3445

APPLIED-PAYMT-AMT

Z,ZZZ,ZZ9.99

38

8

I

59-73

PYMT-TRANS-DT-PAYMENT-NO

mm/dd/yyyy (NN)
(See note #1)

39

9

I

417

Literal

"TOTAL DEPOSITS"

40

9

I

5162

TOT-DEPOSIT-AMT

Z,ZZZ,ZZ9.99

41

10

I

417

Literal

"TOTAL PAYMENTS"

42

10

I

1931

Literal

"(10% PENALTY) "

43

10

I

5162

TOT-PAYMENTS-AMT

Z,ZZZ,ZZ9.99

44

10

I

7677

EXPL-CODE

nn

45

11

I

420

Literal

"UNDEPOSITED TAXES"

46

11

I

5162

AMT-UNDEPOSITED-TXS

Z,ZZZ,ZZ9.99

47

12

I

432

Literal

"AMOUNT SUBJECT TO FTD PENALTY"

48

12

I

5162

AMT-SJBCT-TO-FTD-PEN

Z,ZZZ,ZZ9.99

49

14

I

430

Literal

"CURRENT UNDEPOSITED BALANCE"

50

14

I

5162

CUR-UNDEPOSITED-BAL

Z,ZZZ,ZZ9.99

51

15

I

632

Literal

"APPLIED DPST (EXCESS CREDIT)"

52

15

I

3445

APPLIED-EXCESS-DPST

Z,ZZZ,ZZ9.99

53

16

I

632

Literal

"APPLIED PYMT (EXCESS CREDIT)"

54

16

I

3445

APPLIED-EXCESS-PYMT

Z,ZZZ,ZZ9.99

55

19

I

433

Literal

"AMT SUBJECT TO NN% FTD PENALTY"

56

19

I

5162

AMT-SBJCT-TO-nn-PCT-FTD-PNLTY

Z,ZZZ,ZZ9.99

57

20

I

426

Literal

"REMAINING TAX LIABILITY"

58

20

I

5162

REMAINING-TAX-LIAB, BAL

Z,ZZZ,ZZ9.99

 

 

 

**Optional FieldThis will only appear if an explanation is required for deposits or payments.
Note #1: NN -Split Payments number in sequential order

59

6

I

424

Literal

"SAFE HAVEN AMOUNT DUE"

60

6

I

5162

SAFE-HAVEN-AMT

Z,ZZZ,ZZ9.99

61

13

I

120

Literal

"FIRST MONTH DUE DATE"

62

13

I

2635

1ST-MONTH-DUE-DT

mm/dd/yyyy

63

14

I

421

Literal

"MONTHLY AMOUNT DUE"

64

14

I

5162

MONTHLY-AMT-DUE

Z,ZZZ,ZZ9.99

65

5

I

123

Literal

"END OF QUARTER DUE DATE"

66

5

I

2635

END-OF-QTR-DUE-DT

mm-dd-yyyy

67

14

I

621

Literal

"15% PENALTY DATE"

68

14

I

6572

15-PCT-PEN-DT

mm/dd/yyyy

69

18

I

433

Literal

"AMT SUBJECT TO 15% FTD PENALTY"

70

18

I

5365

AMT-SUB-15-PCT-PNLTY

z,zzz,zz9.99

71

19

I

426

Literal

"NEW UNDEPOSITED BALANCE"

72

19

I

5162

RUNNING-UNDEPOSITED-BAL

Z,ZZZ,ZZ9.99

73

13

I

431

Literal

"TAX LIABILITY INCURRED DATE"

74

13

I

3544

TAX-LIAB-DATE

mm/dd/yyyy

75

3

5

1733

Literal

"TOTAL AMT SUBJECT"

76

3

5

4046

Literal

"PENALTY "

77

3

5

5365

Literal

"TOTAL PENALTY"

78

4

5

1831

Literal

"TO FTD PENALTY"

79

4

5

4144

Literal

"RATE"

80

4

5

5661

Literal

"AMOUNT "

81

5

5

1930

TOT-AMT-SBJCT-2PCT-FTD-PNLTY

Z,ZZZ,ZZ9.99

82

5

5

4243

Literal

"2%"

83

5

5

5364

TOT-2PCT-FTD-PNLTY-AMT

Z,ZZZ,ZZ9.99

84

6

5

1930

TOT-AMT-SBJCT-5PCT-FTD-PNLTY

Z,ZZZ,ZZ9.99

85

6

5

4243

Literal

"5%"

86

6

5

5364

TOT-5PCT-FTD-PNLTY-AMT

Z,ZZZ,ZZ9.99

87

7

5

1930

TOT-AMT-SBJCT-10PCT-FTD-PNLTY

Z,ZZZ,ZZ9.99

88

7

5

4143

Literal

"10%"

89

7

5

5364

TOT-10PCT-FTD-PNLTY-AMT

Z,ZZZ,ZZ9.99

90

8

5

1930

TOT-AMT-SBJCT-15PCT-FTD-PNLTY

Z,ZZZ,ZZ9.99

91

8

5

4143

Literal

"15%"

92

8

5

5364

TOT-15PCT-FTD-PNLTY-AMT

Z,ZZZ,ZZ9.99

93

10

5

2043

Literal

"TOTAL FTD PENALTY AMOUNT"

94

10

5

5364

TOT-FTD-PNLTY-AMT

Z,ZZZ,ZZ9.99

95

12

5

2043

Literal

"NET MASTER FILE PENALTY AMOUNT"

96

12

5

5364

NET-MF-PNLTY-AMT

z,zzz,zz9.99

Command Code FTDPN Application Indicators

(1) The following are the values and meanings for the Explanation Code(s) displayed on the screen: (Only for tax periods 199106 and later)

EXPL CODE

TEXT

01

The undeposited taxes are less than or equal to 5% of the tax liability for this eighth-monthly period. The remaining undeposited taxes are due with the first deposit required after the 15th of the following month.

02

The undeposited taxes are less than or equal to 5% of the tax liability for this eighth-monthly period. The remaining undeposited taxes are due at the end of the following month.

03

Your payment is penalized 10% because you did not deposit your money with an authorized financial institution or a Federal Reserve Bank or branch that serves your area.

04

The applied credit was timely and not penalized.

05

The undeposited taxes are less than or equal to 2% of the tax liability or $100.00 of the tax liability, whichever is greater. The remaining undeposited taxes are due the first Wednesday or Friday on or after the 15th of the following month.

06

The undeposited taxes are less than or equal to 2% of the tax liability or $100.00 of the tax liability, whichever is greater. The remaining undeposited taxes are due at RDD.

07

This SHORT-FALL amount is carried forward and due with the return.

08

This SHORT-FALL amount is carried forward and due on the first Wednesday or Friday on or after the 15th of the following month.

09

This due date was determined from using a STATE or FEDERAL holiday in the computation

10

Your Deposit or Credit was penalized 10% because you did not deposit your money thru ELECTRONIC FUNDS TRANSFER (EFT).

11

Your Credit was posted as a Payment Transaction (TC 610/640/660/670) and was deposited using the Electronic Federal Tax Payment System (EFTPS). The transaction carries an Electronic Payment Indicator (EFTPS-ELEC-DPST-IND) and this will be treated as a good FTD deposit, not subject to 10% payment avoidance penalty. (Per, RIS50038: Amendment #2)

12

Your late Deposit or Credit was dated between Jan. 01 to Sept. 30 1997 and was made Electronically. This FTD Deposit will not be assessed for late FTD penalty. (Per. RIS50038: Amendment #3)

13

Your late coupon deposit was dated between Jan. 1 to Sept 30 1997 and will not be assessed for late FTD penalty because we considered you as an ENROLLED EFTPS (Financial Agent is set) or one of your deposits was made Electronically (Electronic Payment Indicator = 1 on the TC650). (Amendment #3)

14

The Net Return Liability (Lesser of Total Tax Settlement of Tax Per Taxpayer) is $2500 or less you are computing. Due to this, your deposit or credit can also be made as a check (to the IRS) for the full amount with your return without incurring FTD (Failure to Deposit) penalty. Starting Tax Periods 200103 and subsequent for Form 941/Form 943/Form 945 the "DeMinimus Rule " of $1000 or less was changed to $2500 or less. Command Codes PIFTD and FTDPN will now display Explanation Code 14 for information purposes only. This will inform users that their computation falls under the " DeMinimus Rule". Per RIS# EXM-00049

15

The new Intended Payment Data (IPD) information found in the credit (TC650/660) was used in computing the FTD late deposit penalty. Starting ONLY in Tax Period 200003 and subsequent, Command Codes FTDPN and PIFTD) will be recognizing the presence of the Intended Payment Data (IPD) field in determining FTD late deposit penalty. PIFTD will use this date information for computing or recomputing the penalty. This new IPD date field will be found on TIF62 and TIF63, using format codes 11, 13 and 43. Per. ETA90036.

16

The credit or TC650 used to satisfy the Liability Amount was a designated credit input by the user in the FTDPNB credit screen.

17

Denotes that the presence of TC971 AC260 on the TAX MODULE and any FTD, penalties incurred, whether late FTD penalties (TC650) or Avoidance penalties (TC610, TC670) will be given Y2K FTD penalty relief, per RIS EXM00010A. This RIS provides Taxpayers who called and reported Y2K problem penalty relief. Only those taxpayers who have FTD penalties (late penalty and/or avoidance penalty) will be given penalty relief.

18

Denotes That changing liability payment schedule (Monthly to Semi-Weekly, Semi-weekly to Daily, Monthly to Monthly/Daily/Semi-weekly and vice Versa) will be given FTD penalty relief whether Late FTD penalties (TC650) or Avoidance penalties(TC610, TC670). Per RIS #EXM-00051

19

FTD penalty relief for Disaster. For any FTD deposit that is due within the disaster window, then extend the liability due date of that deposit to either 15 calendar days for the original due date of to Disaster Due Date - whichever date is earlier. If this new liability due date falls on a Fed/State holiday, then make the liability due date the next business day.

20

Indicates that the payment is a non-EFTPS credit transfer payment and the 10% avoidance penalty was not imposed. Note:Payment was moved in from another module. FTDPN cannot determine if the payment was an EFTPS payment. Verify whether or not the TP is liable for the 10% failure to use the EFTPS system penalty. When transferring a non-EFTPS payment into a required TP account, masterfile will NOT assess the avoidance penalty. A manual TC 180 will need to be assessed at the time of the credit transfer, or masterfile will waive the avoidance penalty.

21

For form 944, if the total liability for the quarter is less than $2,500, then sum the quarterly liability amount. Per EXM60048a00

22

Start from 201003, the new Safe Harbor rule for MFT 01 will be applied if:
1. Current-posting form 941's Total settlement is equal to or larger than $2,500
2. No next-day deposit obligation: and
3. Prior-Quarter-Indicator = 1 (amount in the immediately-prior quarter Form 941 is less than $2,500, or there is no return posted in the immediately prior quarter) Per Ris EXM090644

23

Avoidance penalty was waived for TC 670 payments between 1/1/2011 and 2-18-2011 posting for tax periods ending 201012 thru tax periods ending 201112 and there is no EFT-YR present.

24

Deposit due date was extended 3 additional business days from the normal deposit due date when there is no EFT-YR present and the normal deposit due date is dated between Jan thru May of 2011.