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Part 2. Information TechnologyChapter 4. IDRS Terminal Input

2.4.19. Command Codes REQ77, FRM77 and FRM7A


2.4.19. Command Codes REQ77, FRM77 and FRM7A

2.4.19 Command Codes REQ77, FRM77 and FRM7A

Manual Transmittal

June 24, 2024

Purpose

(1) This transmits revised IRM 2.4.19, IDRS Terminal Input, Command Codes REQ77, FRM77 and FRM7A.

Material Changes

(1) See Exhibit 2.4.19-5:

  • New MY24 971/151-CD values for AC 855, 995, 996.

  • New MY24 971/151-CD values for AC 855, 995, 996.

(2) See IRM 2.4.19.3

  • New Value for AC 804 added to Error Responses for FRM77.

(3) Updated Chief Information Officer to Rajiv Uppal .

(4) Updated Wage & Investment (W&I) occurrences to reflect new Taxpayer Services (TS) throughout IRM.

Effect on Other Documents

IRM 2.4.19, dated December 14, 2023, is superseded.

Audience

LB&I, SB/SE, TE/GE, TS.

Effective Date

(06-24-2024)


Rajiv Uppal
Chief Information Officer

Program Scope and Objectives

(1) This IRM Section provides the instructions for the use of Command Codes REQ77, FRM77 and FRM7A.

(2) Purpose: This section provides contains terminal input instructions and research response displays for Command Codes (CC) REQ77, FRM77, and FRM7A.

(3) Audience: IRS tax Technicians and Account Management employees.

(4) Policy Owner: Chief Information Officer.

(5) Program Owner: Customer Service.

(6) Primary Stakeholders: Taxpayer Services (TS).

(7) Program Goals: This program will support entry of the Transaction Codes (TC) listed in See IRM 2.4.19-4. It supports direct terminal entry and provides transaction data consistency for each unique Transaction Code.

Background

(1) FRM77 validates transaction code input before sending to EOD and Masterfile. REQ77 depending on definer used will display either FRM77 or FRM7A input screens.

Authority

(1) The FRM77 Command code was developed as a means to input non monetary transactions.

Responsibilities

(1) Applications Development is responsible for operation and maintenance of the command codes.

Program Management and Review

(1) FRM77 validates information for each transaction and will provide either a “Request Complete” or specific fields flagged as unacceptable, prompting the user to correct the information.

Program Controls

(1) Access to this program is governed by SACS.

Terms/Defintions/Acronyms

(1)

Acronym

Definition

IMF

Individual Master File

BMF

Business Master File

EPMF

Employee Plans Master File

NMF

Non Master File

TIN

Taxpayer Identification Number

MFT Code

Masterfile Tax Code.

FLC

File Location Code.

Related Resources

(1) The following resources may assist in performing the work as outlined in this IRM:

  • Document 6209, Section 8C-9 TC 971 Action Codes

  • Servicewide Electronic Research Program (SERP) - IDRS Command Code Job Aid

  • Integrated Data Retrieval System (IDRS)

  • Integrated Automation Technologies (IAT)



Overview of Command Codes REQ77, FRM77 and FRM7A

(1) Command Code REQ77 is used to request a format to input a transaction normally input on Form 3177, Notice of Action for Entry on the Master Files/IDRS, or a related document. The format requested would be either Command Code FRM77 or FRM7A format.

(2) Command Code REQ77 with a blank definer will result in the FRM77 format.

(3) Command Code REQ77 with a definer of A will result in the FRM7A format.

(4) If no taxpayer account information (TIN, File Source, MFT, Tax Period and Name Control) is input with REQ77 with a blank definer then a prior Command Code entry is necessary. Command Code ENMOD or SUMRY should be used if the input transaction changes entity information. Command Code TXMOD should be used if the transaction addresses a tax module. ADJ54 and ACTON, as well as FRM77 itself, can also be used as the prior Command Code. If the taxpayer account information is entered with REQ77, no prior Command Code is necessary. No prior Command Code is used when REQ77 is input with an A definer. If a Transaction Code 122 or 126 is to be generated, the taxpayer information must be entered with CC REQ77.

(5) Command Code FRM77 will generate one transaction.

(6) Command Code FRM7A will generate up to twenty-one transactions, one transaction for each line of valid input. The file source of all transactions input on one screen must be the same.

(7) Command Code FRM77 will generate a dummy entity module when the taxpayer entity module is not present on the Taxpayer Information File (TIF) and the name control matches the NAP name control, and the plan number matches the NAP plan number (EPMF account). If a transaction addresses a tax module that is not present, a dummy tax module will be generated. The dummy entity and tax modules will not be generated for NMF transactions nor will they for transactions that fail the additional NAP and Individual Master File On-Line (IMFOL) or Business Master File On-Line (BMFOL) validations (see #8).

(8) If the input is for a BMF or an IMF/MFT–30 and there is no tax module match on the TIF or there is a 2 in the MOD-MEMO-CD, the IMFOL/BMFOL will be accessed by the NAP to see if there is a match on the master file. If not, the transaction will not be generated unless it is one that can establish a tax module (TC 460, 468, 469, 470, 474, 480, 500, 520 (CC 61-67, 81, 83, 85), 540, 560, 582, 810, 930, 960 or 971 (with selected action codes). These transactions must then pass additional NAP validations using the ADDITIONAL-FIELD-IND-GRP before they will be generated. See IRM 2.4.19.2 #4, for error messages resulting from these validation checks.

(9) Transactions input through IDRS can be identified by the Julian date in the DLN. It is the current processing date plus 400.

(10) A return to prior Command Code TXMOD, ENMOD or SUMRY may be accomplished with entry of the Command Code alone.

(11) Transactions will have the TIN and Name Control matched with the data present on the TIF. If the Name Control does not match the TIF, an appropriate error message will be returned. If this is a dummy account with a 3 in the MEMO-CD of the BASIC-ENTITY-REC, it will be treated as a full account. If the Name Control matches and it is a dummy account (MEMO-CD 2), the TIN and Name Control will be matched against Master File data on the NATIONAL ACCOUNT PROFILE (NAP) unless the transaction is 971 or 972 with action code 63. If this is an EPMF account (regardless if a dummy or a full account) the plan number will be matched against the NAP plan number. It will work as follows:

  1. FRM77 will access the NAP and matching will be done from the information present, and either the transaction will be accepted or an appropriate error message will be returned.

  2. FRM7A will not access the NAP. If NAP validation is required, an error message will be returned to the operator requesting the transaction be reinput using FRM77.

(12) FRM77 may be used as a prerequisite of Command Codes ACTON and DOALL. Because of the protected fields, user should move cursor to the " home position" (row 1, column 1) and clear the screen when using FRM77 as a prerequisite.

Error Responses

(1) Error messages will be displayed in inverse video on line 14 of FRM77. For Command Code FRM7A some error messages will appear at the end of the relevant line and some on line 24. For FRM77, a blinking asterisk will be displayed in inverse video to the right of erroneous fields. For FRM7A, an asterisk will be placed to the right of erroneous fields (if an error occurs in the 4-digit sequence number an asterisk will not overlay that fourth number field; an error message will display on line 24).

(2) General Error Messages — REQ77, FRM77 and FRM7A (Messages in bold print are for FRM7A):

  1. "INVALID TIN/FILE SOURCE", "TIN/FS" — Subroutine UVALTIN found the TIN or File Source invalid.

  2. "NAME CONTROL INVALID", "NAME CTRL INV" — Subroutine UVALNCL found the Name Control invalid.

  3. "MFT INVALID", "MFT INV", "MFT INCONSISTENT WITH FILE SOURCE" or "MFT INC" — Subroutine UVALMFT found the MFT either invalid or inconsistent.

  4. "TAX PERIOD INVALID", "TXPD INV", "TAX PERIOD INCONSISTENT WITH MFT" or "TXPD INC" — Subroutine UVALTX2 found the Tax Period either invalid or inconsistent.

  5. "PLAN NUMBER INVALID" — Either the input Plan Number on an EPMF account request is missing or invalid or else a Plan Number was put in on a request for a transaction to another file. (not for FRM7A).

(3) "Error Messages — FRM77 and FRM7A" (Messages in bold print are for FRM7A — Messages (k) through (p) are the same for both command codes):

  1. "REQUEST DENIED/ACCOUNT NOT PRESENT", "NO ACCT" —The account is not present on the TIF (This message applies to NMF accounts only).

  2. "REQUEST DENIED/MODULE NOT PRESENT", "NO MOD" — The tax module is not present (NMF account).

  3. "REQUEST DENIED - DUMMY ACCT PRESENT", "DUMMY ACCT" — The account is a dummy one (NMF account).

  4. "REQUEST DENIED - DUMMY MOD PRESENT", "DUMMY MOD" — The tax module is a dummy one (NMF account).

  5. "REQUEST DENIED - MEMO ACCT PRESENT", "MEMO ACCT" — The taxpayer account is a memo account.

  6. "REQUEST DENIED - MEMO MOD PRESENT", "MEMO MOD" — The tax module is a memo tax module.

  7. "TXPD GREATER THAN CURRENT DATE - TC 460", "TXPD > CURDT" — TC 460.

  8. "EXTENSION DATE < TAX PERIOD + 3 YRS", "TC 560 EXDT" — TC 560.

  9. "CSED EXPIRED, ENTER EARLIER TRANS-DT", "CSED EXPIRED " — TC 550, current date is not earlier than the LATEST-MOD-CSED; must enter a TRANS-DT with earlier date.

  10. "TC 930 NOT VALID FOR THIS TAX PERIOD", "WRONG TXPDYR " — TC 930 not allowed for prior year or future year modules.

  11. "USER MAY NOT ACCESS THIS MASTER FILE", "MF ACCESS DENIED" — A user attempts to access an IMF account or a BMF account when it is not authorized by his/her profile.

  12. "TIF N/C MISMATCH - (current nameline form TIF)" — The Name Control input does not match the Name Control on a full TIF account. (FRM7A will only have the current nameline without the message).

  13. "TIF N/C MISMATCH - (name control from the TIF)" — The Name Control input does not match the Name Control on a TIF dummy account.

  14. "TIF N/C MISMATCH - C/D" — The Name Control input does not match because the dummy account has a check digit.

  15. "MOD BAL AMT" — Service Center module balance is too large for a TC 530 with Closing Code 09.

  16. "I/0 ERRORT" — An error was encountered when attempting to access the TIF database.

  17. "CLOS-CD 90 INVALID WITH SC STATUS CD" — When entering a TC 470 CC 90 on a SC-STATUS-HIST-REC with a previous status code of 41-44, 46, 60, 71, 72 or 91.

  18. "PLEASE CORRECT INVALID DATA ON SCREEN" — The invalid element will be asterisked. The transaction is not generated. (Line 24 or FRM7A).

(4) Additional Error Messages for FRM77 (Messages (h) through (ag) are result of subroutine UVER-ACCT).

  1. "XREF TIN/FILE SOURCE INVALID" — The Cross Reference TIN and/or File Source is invalid.

  2. "XREF NAME CONTROL INVALID" — The Cross Reference Name Control is invalid.

  3. "XREF TAX PERIOD INVALID or XREF TAX PERIOD INCONSISTENT WITH MFT" — The Cross Reference Tax Period is either invalid or inconsistent.

  4. "XREF TAX PERIOD INCONSISTENT W/ XREF MFT" — The Cross Reference Tax Period is either invalid or inconsistent with the Cross Reference MFT.

  5. "CDS 93-94, 96-97 FOR SC COLL BR USE ONLY" — TC 971/972 with a 971/151-CD of 93, 94, 96 and 97 are restricted to service center Collection Branch employees.

  6. "DEADLOCK BETWEEN RUN UNITS -TRY LATER", "LONG RECOVERY IN PROCESS", "SHORT RECOVERY IS PROCESS", "ITIF, BTIF, ZTIF1 DOWN" and "ITIF, BTIF, ZTIF1 RESTRICTED" — Rollback exception messages.

  7. "REMARKS FIELD IS INVALID OR INCOMPLETE" — Remarks are less than 3 nonblank characters or contain special characters "=", "h", "g", "[" or "]".

  8. "TIN NOT ESTABLISHED ON MF" — No match found for BMF TIN.

  9. "SSN NOT ON MF AS VALID OR INVALID-CC INOLE CAN BE USE TO VALIDATE DM-1 SSN/NAME" — No match found for IMF TIN.

  10. "ACCOUNT FOUND ON OPPOSITE VALIDITY - CC INOLE CAN BE USED TO VALIDATE SSN/NAME" — Match was found for opposite validity of IMF TIN.

  11. "TIN NOT FOUND ON IMFOL OR BMFOL" — No match found for IMF or BMF TIN.

  12. "TIN IS NOT FOUND ON THE EPMF OR THE BMF" — No match found for EPMF TIN.

  13. "TIN IS NOT ON THE EPMF, IS ON THE BMF" — A match for an EPMF TIN was found on the BMF file.

  14. "PLAN NUMBER INPUT IS NOT ESTABLISHED ON THE EPMF" — The input plan number did not match the plan number of the EPMF-PLAN-GRP for this TIN.

  15. "CRS/NAP ACCESS NOT AVAILABLE - TRY LATER" — Reinput transaction at a later time.

  16. "NATIONAL ENTITY FILE NOT AVAILABLE - TRY LATER" — Reinput transaction at a later time.

  17. "NAME CONTROL MISMATCH ON NAP" (taxpayer's first nameline). Name control does not match. Correct and reinput transaction. (If the TIN is good, but the transaction's name control does not match the name control present on the NAP, it will return the message printed above followed by the first nameline as it appears on the NAP.)

  18. "MASTER FILE DOES NOT HAVE A TAX MODULE FOR THIS TAX PERIOD" (UPC 159 or UPC 309 RC 1 - for TC's that cannot establish a tax module).

  19. "A TC 150 HAS ALREADY POSTED FOR THIS TAX PERIOD - REQUEST RETURN" (for TC 930).

  20. "A TC 150 HAS ALREADY POSTED FOR THIS TAX PERIOD" (UPC 317 RC 4 -for TC 460/MFT 60).

  21. "TAX MODULE ON MF DOES NOT HAVE A TC 150 POSTED" (UPC 173 RC 5, UPC 327 RC 1, UPC 344 RC 7 - for IMF TCs 420 AND 811 AND BMF TCs 470 AND 550).

  22. "IMF DOES NOT HAVE A NAME LINE EQUAL TO OR EARLIER THAN THE TAX PERIOD YR" (UPC 188).

  23. "TAX PERIOD MONTH DOES NOT MATCH THE FYM ON THE MASTER FILE" (UPC 162).

  24. "SCRAMBLED SSN IS A "1" AND MFR IS AN "8" FOR THIS ACCOUNT" (UPC 177).

  25. "MFR FOR THIS ACCOUNT IS AN "8"" (UPC 182).

  26. "THIS ACCOUNT IS ONLY VALID FOR POSTING FORM 990 GROUP RETURN TRANSACTIONS" (UPC 383 RC 1).

  27. "THE FRCs ON THE BMF ARE "88" -RESEARCH FOR ANOTHER TIN" (UPC 341 RC 1).

  28. "THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC ON THE BMF AND THE EO ENTITY STATUS IS 41" (UPC 329 RC2).

  29. "THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC ON THE BMF" (UPC 329 RC 1).

  30. "THIS MFT IS NOT VALID WITH THE EMPLOYMENT CODE OR EO SUBSECTION OR EO STATUS ON THE BMF" (UPC 308 RCs 5 and 9).

  31. "THIS MFT IS NOT VALID WITH AN EMPLOYMENT CODE OF "S"" (UPC 343 RC 1).

  32. "THE BMF DOES NOT HAVE A SIGNIFICANT FRC FOR THIS MFT" (UPC 341 RC 2 for TC 960).

  33. "THIS ACCOUNT DOES NOT HAVE AN EO SECTION" (UPC 366 RC 1 -for MFTS 33, 34, 37, 44, 50 or 67).

  34. "TAX PERIOD MONTH DOES NOT MATCH THE CURRENT OR PRIOR FYM ON THE MASTER FILE" (UPC 307 RC 1 -for MFTs 02, 05, 06, 33, 36, 37, 44 or 67).

  35. "THE NAP MAY NOT BE ACCESSED WHEN IN TRAINING MODE" — There is no NAP for the training data base.

  36. "CDS 200–214 & 220 FOR KCSC CFO USE ONLY " — TC 971/972 with a 971/151-CD of 200-214 and 220 are reserved for CFO use at KCSC.

  37. "RESERVED FOR SC ACCOUNTING ONLY" — This type of transaction may only be executed by approved Service Center accounting personnel only.

  38. "DLN INCONSISTENT WITH 971-CD" — For TC 971/972 with a 971/151-CD of 301 and 302 the File Location Code portion of the REVERSAL-DLN can not be 65, 71, or 72. For TC 971/972 with a 971/151-CD of 303-309 the File Location Code portion of the REVERSAL-DLN must be 65, 71, or 72.

  39. "INNOCENT SPOUSE-CONTROL BASE REQUIRED" — For TC 971 with a 971/151-CD of 065 a Control Base is required.

  40. "RESERVED FOR OSC PERSONNEL ONLY" — Input is limited to Ogden Service Center Personnel only.

  41. "TRANS NOT PERMITTED BY SC PERSONNEL" — Transaction input is not permitted by Service Center Personnel.

  42. "RESERVED FOR ANSC, ATSC, AUSC, BSC, KCSC, FSC PERSONNEL ONLY" — Input is limited to Andover, Atlanta, Austin, Brookhaven, Kansas City and Fresno Service Center Personnel only.

  43. "RESERVED FOR BSC PERSONNEL ONLY" — Input is limited to Brookhaven Service Center Personnel only.

  44. "RESERVED FOR ERRONEOUS REFUND UNIT ONLY" — Input is restricted to Erroneous Refund Unit personnel only.

  45. "RESERVED FOR BACKUP WITHHOLDING AREAS" — Input is restricted to Backup Withholding areas of Brookhaven and Philadelphia Service Centers.

  46. "RESERVED FOR F&PC REFERRAL AND OVERSIGHT UNITS OF PSC AND KCSC" — Input is limited to F&PC Referral and Oversight Units of Philadelphia and Kansas City Service Centers.

  47. "RESERVED FOR WITHHOLDING COMPLIANCE AREA" — Input is limited to Withholding Compliance areas.

  48. "RESERVED FOR CRIMINAL INVESTIGATION AREA" — Input is limited to Criminal Investigation areas.

  49. "RESERVED FOR HQ ANALYSTS AND TOP LIAISONS" — Input is limited to Headquarter Analysts and TOP Liaison Personnel only.

  50. "RESERVED FOR LB&I IIC AND IBC" — Input is limited to LB&I IIC and IBC Personnel.

  51. "RESERVED FOR BMF AUR HQ AND OSPC" — Input is limited to BMF AUR staff.

  52. "RESERVED FOR IPSO PERSONNEL ONLY" — Input is limited to IPSO Personnel.

  53. "RESERVED FOR IPSU & IP PERSONNEL ONLY" — Input is limited to IPSU and IP Personnel.

  54. "RESERVED FOR RICS PERSONNEL ONLY" — Input is limited to RICS Personnel.

  55. "SC MUST BE 19 OR 49" — Valid values for TC480-SC-CD are blanks, 19, or 49.

  56. "TRANS-DT MUST BE 1/1/1995 OR LATER" — Input TRANS-DT must be 1/1/1995 or later.

  57. "INVALID ABA-NUM" — Input of ABA-NUM is not valid according to American Banking Standards.

  58. "TC 130 DLN-CD 102 VALID FOR IMF ONLY" — Input of TC 130 with a DLN-CD of 102 is restricted to IMF accounts.

  59. "MANAGER INPUT REQUIRED. AGGREGATE SC-MOD-BAL > $5000" — Input of a TC 530 by an ACS SB/SE employee with a aggregate SC-MOD-BAL > $5000 will not be allowed. The input must be done by a ACS SB/SE manager.

  60. "MANAGER INPUT REQUIRED. AGGREGATE SC-MOD-BAL > $10,000" — Input of a TC 530 by an ACS SB/SE employee with a aggregate SC-MOD-BAL > $10,000 will not be allowed with CLOSING CODE 03, 08, or 12. The input must be done by a ACS SB/SE manager.

  61. "NO BACKUP WITHHOLDING ACTIVITY ON MODULE" — Input of TC 971 with a 971/151-CD of 190 is not permitted on modules that do not indicate BACKUP WITHHOLDING activity.

  62. "BACKUP WITHHOLDING INDICATOR NOT SET" — The BACKUP-WITHHOLDING-IND in the BASIC-TAX-MOD-REC does not have a significant value.

  63. "RESERVED FOR PSC AND KCSC BWH AREAS" — Input is restricted to the Backup Withholding Areas of Kansas City and Philadelphia Service Centers.

  64. "NO OPEN MODULE ON IDRS" — Input is not allowed if there is not a open TDI on the module.

  65. "TX-PRD CAN NOT BE PRIOR TO 200612" — The TAX PERIOD can not be prior to 200612.

  66. "VALID TX-PRD = 200609/12, 200703/06/09, 200803/06/09" — The TAX PERIOD must be 200609, 200612, 200703, 200706, 200709, 200803, 200806 or 200809.

  67. "VALID TX-PRD = 200612, 200712, 200812" — The TAX PERIOD must be 200612, 200712 or 200812.

  68. "VALID TX-PRD RANGE IS 200608 - 200808" — The TAX PERIOD must be in the range of 200608 - 200808.

  69. "INVALID FLC" — The input FILE LOCATION CODE is invalid.

  70. "INVALID DATE" — Date in MISC field must be in MMDDYYYY format.

  71. "INVALID CHARACTERS, MUST BE A-Z OR 0-9 ONLY"— Alphanumeric input only.

  72. "(OPTIONAL - OR +), 1 TO 15 DIGITS, IN CENTS"— AC 741 MISC field format requirements.

  73. "3 DIGIT CRN, SPACE, 3-14 DIGITS, IN CENTS" — AC 356 MISC field format requirements.

  74. "FREEZE-RLS-AMT MUST BE MORE THAN MISC-AMT" — AC 356 Freeze-release amount must be more than MISC amount.

  75. "USER NOT AUTHORIZED TO INPUT TRANSACTION" — User is not an authorized employee to input a TC 530 transaction.

  76. "17 CHARACTERS, NO SPACES, (-) OR (_)'" — AC 830 MISC field format requirements.

  77. "MISC POS-1 MUST BE L, C, OR, N)'" — AC 804 MISC field format requirements.

(5) Additional Error Messages for REQ77

  1. "REQUEST DENIED/INCORRECT DEFINER" — The definer is not blank or A.

  2. "REQUEST DENIED/IMPROPER INITIALIZATION" — With a blank definer the taxpayer account information was not input with the request and the prior command code was not ENMOD, TXMOD, SUMRY, ACTON or ADJ54. This message could also mean the account is not present on the TIF.

(6) Additional Error Messages for FRM7A: (Messages (d) and (e) will appear on line 24)

  1. "TRY LATER", "NO ITIF, BTIF, ZTIF1" — Rollback exception messages.

  2. "MUST ACCESS NAP-USE FRM77" — A dummy or nonexistent TIF BMF or IMF account or tax module requires access of the NAP or CFOL by FRM77.

  3. "MF TAX MOD HAS NO TC 150 POSTED" — A tax module with MOD-MEMO-CD of 4, 5 or 6 has been encountered for a TC 470 or TC 550.

  4. "NO ACCOUNT INFORMATION INPUT" — Lines 2–23 are blank.

  5. "DATA ON LINE 24" — Line 24 was not blank.

  6. "MFT 46/76 NOT ALLOWED USE FRM77" — FRM7A will not process MFT 46 and 76. FRM77 must be used for these MFT's.

Note: For line with invalid elements. Lines in which all elements have been found to be valid and for which a transaction has been generated will be blanked out on the response screen.

Valid Response

(1) If Command Code REQ77 is input correctly, the format for FRM77 or FRM7A will be generated.

(2) If Command Code FRM77 is input correctly, the input screen will be returned with the message "REQUEST COMPLETE" on line 14.

(3) If Command Code FRM7A is input correctly, the first and second lines of the input screen will be returned with all other lines blank and the message "REQUEST COMPLETE" will appear on line 24.

Command Code REQ77 Input

(1) Input screen

This is an image: 28209001.gif

(2) Record Element Description

Item

Line

Position

Description

1

1

1–5

COMMAND CODE: REQ77

2

1

6

COMMAND CODE DEFINER: blank or A

3

1

7–18

TIN and FILE SOURCE: Not used when the definer is A. If definer is blank, may be input. If not the prior command code must be ENMOD, TXMOD, SUMRY, ACTON, ADJ54, or FRM77 itself. Format is nn-nnnnnnnvb (EIN) or nnn-nn-nnnnv (SSN).

4

2

1–2

MFT CODE: Must be present if TIN is present

5

2

4–13

PLAN NUMBER and TAX PERIOD: Must be present if TIN is present. The format is nnnbnnnnnn (Plan Number and Tax Period, for BMF and EPMF) or nnnnnn (only Tax Period, no Plan Number, for IMF and NMF).

6

3

1–4

NAME CONTROL: Must be present if TIN is present.

Command Code REQ77 Response

(1) Response screen

This is an image: 28209002.gif

(2) Record Element Description

Item

Line

Position

Description

1

1

1–5

COMMAND CODE: FRM77

2

1

7–18

TIN and FILE SOURCE: Either input with REQ77 request or else from prior command code.

3

1

26–29

MFT CODE LITERAL: generated.

4

1

30–31

MFT CODE: Either input with REQ77 request or else from prior command code.

5

1

34–40

TAX PERIOD LITERAL: generated.

6

1

41–46

TAX PERIOD: Either input with REQ77 request or else from prior command code.

7

1

49–56

PLAN NUMBER LITERAL: generated.

8

1

57–59

PLAN NUMBER: Either input with REQ77 request or else from prior command.

9

1

62–69

NAME CONTROL LITERAL: generated.

10

1

70–73

NAME CONTROL: Either input with REQ77 request or else from prior command code.

11

2

1–3

TRANSACTION CODE LITERAL: generated.

12

2

12–30

TRANSACTION REGISTER LITERAL: generated.

13

2

34–47

POSTING DELAY CODE LITERAL: generated.

14

2

51-54

FLC LITERAL: generated

15

3

1–13

EXTENSION DATE LITERAL: generated.

16

3

24–36

EMPLOYEE CODE LITERAL: generated.

17

3

47–55

TRANSACTION LITERAL CODE: generated

18

4

1–11

CLOSING CODE LITERAL: generated.

19

4

16–41

RESPONSIBILITY UNIT CODE/JURISDICTION CODE LITERAL: generated.

20

4

45–53

TC 148 CODE LITERAL: generated.

21

4

58–69

BANKRUPTCY CODE LITERAL: generated.

22

5

1–7

DLN CODE LITERAL: generated.

23

5

13–22

BANKRUPTCY/LITIGATION LOCATION CODE LITERAL: generated.

24

5

25–40

LAST RETURN AMOUNT CODE LITERAL: generated.

25

5

46–57

TC 480 SC CD LITERAL: generated

26

6

1–6

CYCLE LITERAL: generated.

27

6

1121

APPELLATE OFFICE CODE LITERAL: generated.

28

6

27–34

CSED CODE LITERAL: generated.

29

6

40–46

BOD CODE LITERAL: generated.

30

6

51–64

BOD CLIENT CODE LITERAL: generated.

31

7

1–8

SEQUENCE NUMBER LITERAL: generated.

32

7

14–26

REVERSAL DLN LITERAL: generated.

33

7

45–57

SECONDARY DATE LITERAL: generated.

34

8

1–7

CAF CODE LITERAL: generated.

35

8

11–23

971/151 CODE LITERAL: generated.

36

8

29–45

TC 550 DEFINER CODE LITERAL: generated.

37

8

51–59

FEMA NUMBER LITERAL: generated.

38

9

1–4

ULC LITERAL: generated.

39

9

8–26

FREEZE RELEASE AMOUNT LITERAL: generated.

40

9

43–50

AMERICAN BANKING ASSOCIATION NUMBER LITERAL: generated.

41

10

1–13

TC 46X GROUP CODE LITERAL: generated.

42

10

17–33

TC 583 DEFINER CODE LITERAL: generated.

43

10

37–50

TDI SELECT CD LITERAL: generated.

44

10

55-71

TC 925 PROCESS CD LITERAL: generated.

45

11

1–9

CROSS REFERENCE TIN LITERAL: generated.

46

11

24–36

CROSS REFERENCE NAME LITERAL: generated.

47

12

1–12

CROSS REFERENCE TAX PERIOD LITERAL: generated.

48

12

21–33

CROSS REFERENCE PAY PLAN LITERAL: generated.

49

12

39–47

CROSS REFERENCE MFT LITERAL: generated.

50

12

52–56

MISCELLANEOUS LITERAL: generated.

51

13

1–12

CORRECTION DATE INDICATOR LITERAL: generated.

52

13

16–31

REFILE LIEN INDICATOR LITERAL: generated.

53

13

35–43

2032 INDICATOR LITERAL: generated.

Command Code REQ77 with definer A Response

(1) Response screen

This is an image: 28209003.gif

(2) Record Element Description

Item

Line

Position

Description

1

1

1–5

COMMAND CODE: FRM7A

2

1

7–9

TRANSACTION CODE LITERAL: Generated.

3

1

11

TRANS REGISTER LITERAL: Generated.

4

3

1–3

TIN LITERAL: Generated.

5

3

14–17

NAME CONTROL LITERAL: Generated.

6

3

19–20

MFT LITERAL: Generated.

7

3

22–27

TAX PERIOD LITERAL: Generated.

8

3

29–30

CLOSING CODE LITERAL: Generated.

9

3

32–39

DATE LITERAL: Generated.

10

3

41–43

MISCELLANEOUS LITERAL: Generated.

11

3

45

CSED LITERAL: Generated.

12

3

47

POSTING DELAY LITERAL: Generated.

Transactions Valid with Command Code FRM77

File

IMF

BMF

EPMF

NMF

Transaction

 

 

 

 

122*

*

126*

*

130*

*

*

131*

*

*

136*

*

137*

*

148*

*

*

149*

*

*

151

*

420

*

*

*

421

*

*

*

460

*

*

*

462

*

*

*

468

*

*

469

*

*

470

*

*

*

471

*

*

472

*

*

*

474

*

*

*

475

*

*

*

480

*

*

*

481

*

*

*

482

*

*

*

483

*

*

*

488

*

489

*

500

*

502

*

510

*

520

*

*

*

521

*

*

*

522

*

*

*

524

*

*

*

525

*

*

*

528

*

*

*

530

*

*

*

531

*

*

*

532

*

*

*

540

*

542

*

550

*

*

*

560

*

*

*

570

*

*

571

*

*

572

*

*

582

*

*

*

583

*

*

*

780

*

*

*

781

*

*

*

782

*

*

*

788

*

*

810

*

811

*

*

844

*

*

845

*

*

925

*

930

*

*

*

932

*

*

960

*

*

*

961

*

*

*

971

*

*

*

*

972

*

*

*

*

 

 

 

 

 

 

 

 

 

 

NOTE: 1) An asterisk in the file column indicates the transaction is valid for that file; a dash indicates that the transaction is not valid. TC 971 and 972 are valid for NMF only if the 971/151-CD is 043, 057, 063, 065-069, 157, 163, 200-214, 260-261, 605, 610-629, 663-665.

NOTE: 2) Transactions which have an asterisk next to them are entity transactions. A TC 470 or 472 will be treated as an entity if the closing code is 97 and the MFT and tax period are zeroes. A TC 971 or 972 will be treated as an entity transaction if the 971/151-CD is 050, 051, 084-087, 192, 198, 265, 281, 298, 334-338, 341-349, 360, 362, 363, 381-385, 501, 504-506, 522 (IMF only), 523-525, 529, 647, 648, 688 and the MFT code and Tax Period are zeroes.

NOTE: 3) TC 122 and 126 are non-pending transactions which are entities to the plan number.

NOTE: 4) TC 524, 525 and 528 do not post to the master file

NOTE: 5) TC 583 does not pend to the TIF.

NOTE: 6) Input of a TC 925 is restricted to BMF AUR Staff.

Command Code FRM77 Input

This is an image: 28209004.gif

Record Element Description

Item

Line

Position

Description and Validity

1

1

1–5

COMMAND CODE: FRM77

2

1

7–18

TIN and FILE SOURCE: Must be present. Format is nn-nnnnnnnvb (EIN) or nnn-nn-nnnnv (SSN).

3

1

30–31

MFT CODE: Must be present. Must be zeros for an entity transaction.

4

1

41–46

TAX PERIOD: Must be present. Must be zeroes for an entity transaction.

 

 

 

1) If TC is 460, the TAX PERIOD may not be greater than the current date.

 

 

 

2) If TC is 500 and the CLOSING CODE is 52 or 53 the TXPD-YR must be 1990 or subsequent.

 

 

 

3) If TC is 530, the CLOSING CODE is 17, 18 or 19, and the MFT is 03 the TAX PERIOD must be 200712 or earlier.
If TC is 530, the CLOSING CODE is 17, 18 or 19 and the MFT is not 03 the TAX PERIOD must be 200812 or earlier.

 

 

 

4) If TC is 930,

  • For BMF the TAX PERIOD year may be up to one year in the future, current year or one year prior.

  • For IMF the TAX PERIOD year may not be greater than one year in the future.

 

 

 

5) If TC 971/972 with a 971/151-CD of 318 the TAX PERIOD must be 201012 or greater.

 

 

 

6) If TC 971/972 with a 971/151-CD of 370 the TAX PERIOD must be in a YYYY12 format. The first valid TAX PERIOD is 200612.

 

 

 

7) If TC 971/972 with a 971/151-CD of 371

  • If MFT CODE is 44 or 67 the valid TAX PERIOD range is 200608 - 200808.

  • If MFT CODE is 01 then the valid TAX PERIOD's are 200609, 200612, 200703, 200706, 200709, 200712, 200803, 200806, 200809.

  • If MFT CODE is 14 then the valid TAX PERIOD's are 200612, 200712, 200812.

 

 

 

8) If TC 971/972 with a 971/151-CD of 705 the TAX PERIOD must be 200901 or later.

 

 

 

9) If TC 971/972 with a 971/151-CD of 339, 340, 701, 702, 703, or 740 the TAX PERIOD must be YYYY08 or YYYY09.

 

 

 

10) If TC 971/972 with a 971/151-CD of 357 the TAX PERIOD must be YYYY09.

 

 

 

11)  If TC 474 may not be greater than or equal to the current calendar year.

5

1

57–59

PLAN NUMBER: Must be blank unless the below exceptions apply:

 

 

 

1) Must be present if account is EPMF or BMF MFT 46 and 76.

 

 

 

2) May be present for MFT 68.

 

 

 

3) For TC 971 AC 001 or 002 with a MFT of 46

  • If the DOC-CD (in the CONTROL-DLN) is 61 then the PLAN NUMBER must be 000 or in the range of 100 - 199

  • If the DOC-CD (in the CONTROL-DLN) is 62 then the PLAN NUMBER must be 000 or in the range of 300 - 399

  • If the DOC-CD (in the CONTROL-DLN) is 72 then the PLAN NUMBER must be 000 or in the range of 500 - 599

  • If the DOC-CD (in the CONTROL-DLN) is 74 then the PLAN NUMBER must be 000 or in the range of 700 - 799

  • If the DOC-CD (in the CONTROL-DLN) is 75 then the PLAN NUMBER must be 000 or in the range of 900 - 999

  • If the DOC-CD (in the CONTROL-DLN) is 88 then the PLAN NUMBER must be 000 or in the range of 200 - 299, 400 - 499 or 800 -899

  • If the DOC-CD (in the CONTROL-DLN) is 54 then the PLAN NUMBER must be in the range of 100 - 599, 700-999.

 

 

 

4) For TC 971 AC 001 or 002 with a MFT of 84

  • If the DOC-CD (in the CONTROL-DLN) is 05 then the PLAN NUMBER must be in the range of 100-999

  • If the DOC-CD (in the CONTROL-DLN) is 81 then the PLAN NUMBER must be 000

 

 

 

5) For TC 971 AC 001 or 002 with a MFT of 85

  • If the DOC-CD (in the CONTROL-DLN) is 85 then the PLAN NUMBER must be 000 or in the range of 100 - 499

  • If the DOC-CD (in the CONTROL-DLN) is 54 then the PLAN NUMBER must be in the range of 100 - 499.

 

 

 

6) For TC 971 AC 001 or 002 with a MFT of 86

  • If the DOC-CD (in the CONTROL-DLN) is 86 then the PLAN NUMBER must be 000 or in the range of 100 - 499

  • If the DOC-CD (in the CONTROL-DLN) is 54 then the PLAN NUMBER must be in the range of 100 - 499.

6

1

70–73

NAME CONTROL: Must be present.

7

2

4–6

TRANSACTION CODE: Must be present. See Exhibit 2.4.19-4 for valid transactions and files.
Consistency checks:

 

 

 

1) If TC is 122 or 126, the MFT Code must be 74 and the Tax Period must be zeros (000000).

 

 

 

2) TC 540, 810 and 811 not valid with MFT 55.

 

 

 

3) TC 151, 420, 421, 560, 930, and 932 are not valid with MFT 13 or 55.

 

 

 

4) TC 474 and 475 not valid with MFT Codes 13, 15, 36, 42, 46, 50, 55, 76, 77 or 78, or for MFT Code 61 with Tax Period later than 198706.

 

 

 

5) If TC is 460 or 462, the MFT Code must be 02, 05, 06, 07, 08, 10, 12, 29, 30, 31, 33, 34, 36, 37, 42, 44, 50, 51, 52, 58, 60, 67, 76, 77 or 78.

 

 

 

6) If TC 468 or 469, the MFT Code must be 52 or 53.

 

 

 

7) If TC is 488 or 489, the MFT Code must be 02, 05, 07, 33, 34, 42, 46, 52, 58, 60, 61 or 76. If the MFT Code is 05, the Tax Period must be earlier than 198712. If the MFT Code is 33 or 34, the Tax Period must be 198106 through 198206. If the MFT Code is 61, the Tax Period must be 198510 only.

 

 

 

8) TC 420, 421 and 560 are not valid with MFT Code 15.

 

 

 

9) TC 510 is valid only with an IMF account with an invalid SSN (File Source is *).

 

 

 

10) TC 971/972 with a 971/151-CD of 100-109 are not valid with MFT 29.

 

 

 

11) TC 420, 421, 474, 475 and 971 with a 971/151-CD of 100-109 are not valid with MFT 31.

 

 

 

12) TC 149, 471, 500, 502, 510, 524, 525, 528, 540, 550, 560, 582, 583, 810 and 811 are not valid with MFT 46.

 

 

 

13) TC 470, 472, 474, 475, 481-483, 520, 521, 522, 524, 525, 528, 530-532, 550, 570, 582, 583, 930, 932, 971 and 972 are not valid with MFT 42.

 

 

 

14) TC 474, 475, 480, 481, 482, 483, 524, 525, 528, 844, 845, 930 and 932 are not valid with MFT 76.

 

 

 

15) See Exhibit 2.4.19-10 for elements of data which must be input for transactions.

8

2

31

TRANSACTION REGISTER INDICATOR:

 

 

 

Values

Meanings

 

 

 

blank

Print transaction on the Daily Transaction Register

 

 

 

1

Do not print transaction

9

2

48

POSTING DELAY CODE: Optional code representing number of cycles (1-6) to delay posting (For all transactions that post to Master File.) Must be entered (2-6) with TC 470, Closing Code 90, when module is in status 72.

10

2

55–56

FLC (FILE LOCATION CODE): A voluntary input field in which any valid FLC for a particular site may be input as listed below. If no value is entered into the FLC field, the DISTRICT-OFFICE- CODE will be passed to the Gendata record (EOD0120-010).

 

 

 

 

  • ANSC: 01, 02, 03, 04, 05, 06, 08, 14, 16.

  • ATSC: 07, 58, 59, 65.

  • AUSC: 18, 71, 73, 74, 75, 76; International FLCs 20, 21 for IMF.

  • BSC: 11, 13, 19, 22.

  • CSC: 17, 31, 34, 35, 38; International FLCs 96, 97.

  • FSC: 33, 68, 77, 89, 94, 95.

  • KCSC: 09, 36, 37, 39, 41, 42, 43, 45, 46, 47, 48.

  • MSC: 49, 56, 57, 61, 62, 63, 64, 72.

  • OSC: 29, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 99. International; FLCs 60, 78 for BMF.

  • PSC: 23, 25, 28, 51, 52, 54, 55. International FLCs 66, 98.

11

3

14–21

EXTENSION DATE: (MMDDYYYY)

 

 

 

1) EXTENSION DATE must be present if TC is 460, 468, 469, 550 or 560. For TC 460 approved IMF extensions, the date may not be lower than the RDD (Return Due Date) + 4 mos.; BMF, not lower than the RDD + 3 mos. The date may never exceed the RDD + 6 mos. except when 20 or 98 is input in the ULC. However, if the DLN-CD contains 000, 25, 47 or 17, signifying a denial the date must not be lower than the RDD or higher than the RDD + 6 mos. For TC 550 this date must not be before one month after the tax period ending date; for TC 560 not before three years. (This date check does not apply if MFT is 52 or if account is ).

 

 

 

2) DATE OF DEMAND must be present if TC is 844 and FREEZE RELEASE AMT (Memo amt) is present. Must be greater than Transaction Date and not greater than CURRENT-DATE plus 15 days.

 

 

 

3) If the TC is not 460, 468, 469, 550, 560, or 844, the field must be blank.

12

3

37–44

EMPLOYEE CODE: TC 930 must be present; TC 932 may be present (Field not used for EPMF). This field contains an Employee number less the first 2 digits (eight numerics); invalid if all zeroes.

13

3

56–63

TRANSACTION DATE: If no date is input, the current date will be generated for certain transactions. If present, the format is MMDDYYYY and it must not be later than the current date. The date also can not be prior to the start of the tax period when a modular transaction is being input.

 

 

 

Consistency checks:

 

 

 

1) TC 971 AND 972 Transaction date must be present.

  • If 971/151-CD is 001-003, 038, 065-069, or 078, 610-624 then the TRANSACTION DATE may be greater than the current date.

  • If 971/151-CD is 001-003, 038, 064-068, 075, 078, 133, 169, 260, 261, 610-629 then the TRANSACTION DATE may not be more than one year past the current date.

  • If 971/151-CD is 350, 352 or 353 then the TRANSACTION DATE must be prior to 01/01/2006.

  • If 971/151-CD is 256, 257 or 597 then the TRANSACTION DATE may be prior to the current date.

  • If 971/151-CD is 158, 175-176, 522-525, 530, 663-665 then the TRANSACTION DATE will be automatically populated with the current date.

  • If 971/151-CD is 608 then the TRANSACTION DATE must be 01/01/2011 or later.

  • If 971/151-CD is 609 then the TRANSACTION DATE must be 01/01/2009 or later.

  • If 971/151-CD is 806 then the TRANSACTION DATE may not be more than 21 days past the current date.

 

 

 

2) Petition Date or Discharge Date must be present if TC 520 and 521 and Closing Code is 60-67, 81, 83-85 or TC 521 with Bankruptcy Indicator 999. Must not be greater than the current date. (This date is used to distinguish between pre-petition for which assessment is prohibited and post-petition periods which can legally be assessed).

 

 

 

3) Transaction date must be present if TC is 480, 481, 482, 483, 780, 781, 782 or 788.

 

 

 

4) TC 844 Transaction Date must be present if Extension Date and Freeze Release Amt are present. Must be less than Extension Date.

 

 

 

5) TC 500 Transaction Date must be present if closing code is 52, 53, 54, 55, 56 or 57. If CC is 52 or 53, Transaction Date must be greater than 08/01/1990. If CC is 54 or 55, Transaction Date must be greater than 11/20/1995.

 

 

 

6) TC 550 If LATEST MOD CSED is not later than the current date, the TRANS DT must be input with a date earlier than the LATEST MOD CSED.

 

 

 

7) For IMF MFT 29 transactions The date must not be before the tax period beginning date, except for TCs 460, 462, 520 or 521. For these transactions, the date must not be before 07/01/1976.

 

 

 

8) NMF transactions Any valid date is acceptable, including future dates.

 

 

 

9) BMF Transactions:

 

 

 

 

a) MFT is 00 date must not be before 07011971.

 

 

 

 

b) MFT is 13 date must not be before 01011980.

 

 

 

 

c) MFT is 52 date must not be before 01011972.

 

 

 

 

d) TC is 460, 462, 474, 475, 520 or 521.

  • MFT is 33, 34,36,37, 44, 50 or 67 date must not be before 06011974.

  • MFT is 58, 60, 61, 62, 63 or 64 date must not be before 07011971.

  • MFT is 51, date must not be before 01011972.

  • MFT is 42, date must not be before 01012000.

  • MFT is 46 or 76, date must not be before 01011984.

  • Any other MFT date must not be before 01011962.

 

 

 

 

e) MFT is not 00 or 52 and TC is not one of those in (d) above the date must not be before the Tax Period beginning date.

 

 

 

10) IMF transactions:

 

 

 

 

a) MFT is 00 date must not be before 01/01/1963.

 

 

 

 

b) TC is 460, 462,474, 475, 520 or 521 date must not be before 01/01/1963. TC 520 CC 60-67 the date must be after 12/31/1994.

 

 

 

 

c) MFT is 30 or 31 and TC is not 971 with a 971/151-CD of 1-3 or one of those in (b) above the date must not be before the Tax Period beginning date.

 

 

 

 

d) MFT is 55 date must not be before 01/01/1975.

 

 

 

11) EPMF transactions The date must not be before 01/01/1975.

14

4

12–13

CLOSING CODE:

 

 

 

1) TC 130 may be present. (values are 03, 12, 24-32). If present, account must be IMF and an XREF-EIN and an XREF NM CTRL must also be input.

  • 03 - Unable to locate. If address change posts, reissue TDA.

  • 12 - Unable to contact.

  • 24 - Hardship, follow-up if TPI is $20,000 or more.

  • 25 - Hardship, follow-up if TPI is $28,000 or more.

  • 26 - Hardship, follow-up if TPI is $36,000 or more.

  • 27 - Hardship, follow-up if TPI is $44,000 or more.

  • 28 - Hardship, follow-up if TPI is $52,000 or more.

  • 29 - Hardship, follow-up if TPI is $60,000 or more.

  • 30 - Hardship, follow-up if TPI is $68,000 or more.

  • 31 - Hardship, follow-up if TPI is $76,000 or more.

  • 32 - Hardship, follow-up if TPI is $84,000 or more.

 

 

 

2) TC 468 and 469 may be present. Valid range is 01-04.

 

 

 

3) TC 470 May be present. If present, values are: IMF 90, 93-95, (90, 93 and 94 are valid for MFT 29); BMF 90, 93-95, 97, 98 (MFT 02 only); NMF 90, 93-95. Restricted use of CLOSING CODE 90: not valid when STATUS-CD of SC-STATUS-HIST-REC is 41-44, 46, 60, 71, 72 or 91.

 

 

 

4) TC 471 May be present (NMF only); values are 94, 95.

 

 

 

5) TC 472 may be present. If present, values are: IMF 94, 95 (94 is valid for MFT 29); BMF 94, 95,97,98 (MFT 02 only); NMF 94, 95.

 

 

 

6) TC 500 Must be present. Valid range is 50-57.

 

 

 

7) TC 520 must be present. Valid range is 60-67, 70-77 or 80-85. Closing Codes 60-67, 81, 83-85 must have a petition or discharge date input in the Transaction Date field.

 

 

 

8) TC 521 and TC 522 may be present. Valid range is 60-67, 73, 76, 77, 81, 83 or 85-89.

 

 

 

9) TC 524 must be present. Valid range is 40-42.

 

 

 

10) TC 530 must be present. Valid range is 03-10, 12-19, 24-32, 35, and 39 (Values 07, 10,13-15, 17-19 are BMF only).

  • If the CLOSING CODE is 04 or 05, the current date must not be earlier than the latest CSED, and excluding NMF accounts, the LATEST-MOD-CSED may not = zeroes.

  • If the CC is 08, for Form 1120, the Filing Requirement (FR) must be zeroes or 55; for Form 1065, 990C, 990T or 990PF, the FR must be zero or 5; for Form 990 the FR must not be 01 or 03 or 88.

  • If the CLOSING CODE is 24-32 and the OIC-ACCEPTANCE-YR in the TIF 02 is significant (numeric and> zeroes) the transaction will not be generated.

  • If the CLOSING CODE is 35, the MFT CD must be 35 or 65.

  • If the CLOSING CODE is 39 and the EMPLOYEE-IND in the TIF 02 record is on (1 or 9), the transaction will not be generated.

15

4

42

RESPONSIBILITY UNIT CODE or JURISDICTION CODE:

 

 

 

1) RESPONSIBILITY UNIT CODE: For TC 530 (valid range 1-4, 6-9) must be present.

 

 

 

Values

Meanings

 

 

 

1

Field Office

 

 

 

2

Revenue Officer

 

 

 

3

Service Center

 

 

 

4

ACS

 

 

 

6

Exam

 

 

 

7

Appeals

 

 

 

8

PRP/Taxpayer Advocate

 

 

 

9

Other

 

 

 

For TC 810: (valid range 1-6) must be present.

 

 

 

1

Prefiling notifications (special project code 121)

 

 

 

2

Abusive tax shelter detection team (special project code 225)

 

 

 

3

Earned income credit checks

 

 

 

4

Frivolous Filer

 

 

 

5

Criminal Restitution Assessment

 

 

 

6

 

 

 

 

8

 Fraud/Questionable filings

 

 

 

2) JURISDICTION CODE: Valid only with TC 480 and must be present. Valid range is 1-9.

 

 

 

Values

Meanings

 

 

 

1

Collection

 

 

 

2

Examination

 

 

 

3

Appeals

 

 

 

4

Criminal Investigation

 

 

 

5

EP/EO

 

 

 

8

Others

 

 

 

9

Service Centers

16

4

54–55

TC 148 CODE: Required for TC 148. Valid range is 09-99. 148 CODE of 09 is valid for BMF only. For TC 149, may or may not be present. Valid range is 01, 04-99.

17

4

70–72

BANKRUPTCY CODE:

 

 

 

1) A 3-digit code which may or may not be present with TC 520, Closing Code 60-67, 81, 83-85 with the following values:

 

 

 

 a) PROCESSING TYPE:

 

 

 

Values

Meanings

 

 

 

1

Chapter 7 - Liquidation

 

 

 

2

Chapter 9 - Municipal Debt (BMF only)

 

 

 

3

Chapter 11 - Reorganization

 

 

 

4

Chapter 13 - Individual Debtor

 

 

 

5

Chapter 12 - Family Farmer

 

 

 

8

Other Insolvencies (Closing Code 81 only)

 

 

 

 b) CLAIM TYPE:

 

 

 

Values

Meanings

 

 

 

0

Not Significant

 

 

 

1

Secured

 

 

 

2

Unsecured, Priority

 

 

 

3

General Unsecured

 

 

 

4

Administrative

 

 

 

5

Involuntary Gap Expense

 

 

 

 c) PAYMENT INDICATOR

 

 

 

Values

Meanings

 

 

 

0

No installment privilege

 

 

 

1

Installment privilege

 

 

 

2) TC 521 may or may not have a Bankruptcy Code. If used all three digits must be present (input as 999 with no Closing Code). This will cause a reversal of all TC 520's with Closing Codes of 81,83 or 85-89 for the module

 

 

 

3) Bankruptcy Code valid only for IMF and BMF accounts.

18

5

810

DLN CODE:

 

 

 

1) TC 130 must be present. Except for Trust Fund Recovery Assessments and Fraudulent Payment Transactions, if input through a service center terminal, the first two characters must be zero and the third character must be:

 

 

 

Values

Meanings

 

 

 

0

Master File Assessment

 

 

 

1

Offer in Compromise

 

 

 

2

Non-Master File Assessment

 

 

 

4

Taxpayer Requested Refund Freeze

 

 

 

102

Trust Fund Recovery Assessments (IMF only)

 

 

 

504

Fraudulent Payment Transactions

 

 

 

If input through a district office terminal, the first two characters must be 01, 05, 10, 15, 20, 25, 30, 35 or 40 and the last character must be a 9.

 

 

 

2) TC 460 Must be present with MFT Codes 02, 05,06, 30,33 or 34. May be present with other MFT Codes. The values are:

 

 

 

 a) MFT Code 30 (IMF)

 

 

 

Values

Meanings

 

 

 

10b

Approved (100-169)

 

 

 

17b

Disapproved (170-199)

 

 

 

b) MFT Codes 02,33 or 34 (BMF)

 

 

 

Values

Meanings

 

 

 

20b

Approved (200-249)

 

 

 

25b

Disapproved (250-299)

 

 

 

c) MFT Codes 05 or 06 (BMF)

 

 

 

Values

Meanings

 

 

 

45b

Approved (450-469)

 

 

 

47b

Disapproved (470-499)

 

 

 

d) All other MFT Codes valid with TC 460

 

 

 

Values

Meanings

 

 

 

000

Disapproved

 

 

 

3) TC 930 May be present. Valid values are 80 and 85. If 80, the account must be IMF. If 85, the MFT Code must be 02, 05, 30, 33 or 34.

 

 

 

4) TC 520 may or may not be present.

 

 

 

Values

Meanings

 

 

 

99b

a) Signals master file to update the BL LOC CD in the entity record.

 

 

 

 

b) Bypasses UPC 192 if entered with CC 85 when an unreversed TC 520 (CC 85-89) is already present in the module.

 

 

 

5) TC 550 may or may not be present.

 

 

 

Values

Meanings

 

 

 

99b

Used to create 990-999 blocking series (BMF and IMF)

 

 

 

6) TC 560 may or may not be present.

 

 

 

Values

Meanings

 

 

 

70b

Used to create 700 blocking series

 

 

 

99b

Used to create 990-999 blocking series (IMF only)

19

5

23–24

BANKRUPTCY/LITIGATION LOCATION CODE (BL LOC CD): May or may not be present with TC 520; must be present if DLN CD is present. Must be a valid ULC.

20

5

43

LAST RETURN AMOUNT (LRA CD): May be present with TC 136.

 

 

 

Values

Meanings

 

 

 

1

Over $25,000

 

 

 

2

Between $5,000 and $25,000

 

 

 

3

Under $5,000

21

5

58–59

TC 480 SC CD: May be present only with TC 480.

 

 

 

Values

Meanings

 

 

 

b

Not Significant

 

 

 

19

Offer worked by BSC.

 

 

 

49

Offer worked by MSC.

22

6

7–8

CYCLE: May or may not be present, depending on the transaction.

 

 

 

1) TC 474 may be present. If present, the valid range is 01-20. If not present, a value of 20 will be generated for the transaction.

 

 

 

2) TC 500 may be present. If present, the valid range is 01-26 and the Closing Code must be 50.

 

 

 

3) TC 524 must be present. The valid range is 01-99.

23

6

22–24

APPEALS OFFICE CODE: Must be present with TC 520, Closing Code 72. It is invalid with all other transactions and Closing Codes. If present it must be numeric.

24

6

35

CSED CD: MFT 30 or 35 only; optional input for TC 500 and 502. Must be present for TC 480 and 550 and for TC 520 with Closing Codes 60-67, 76, 77, 81, 83-85.

 

 

 

Values

Meanings

 

 

 

P

Primary SSN

 

 

 

S

Secondary SSN

 

 

 

B

Both Primary and Secondary (not valid for TC 500 or 502)

25

6

47–48

BOD CODE: Must be present with TC 971 with a 971/151-CD of 050. It is invalid with all other transactions and 971/151-CD values.

 

 

 

Values

Meanings

 

 

 

WI

Wage and Investment (Taxpayer Services) Income Operating Division

 

 

 

TE

Tax Exempt Operating Division

 

 

 

LM

Large Business & International Division

 

 

 

SB

Small Business & Self-Employed Operating Division

26

6

65–67

BOD CLIENT CODE: May be present if BOD CODE is input on TC 971 with a 971/151-CD of 050. It is invalid with all other transactions. Spaces are default and are not significant. Each position can be 0-9 or A-Z (000-ZZZ), or space.

27

7

9–11

SEQUENCE NUMBER: Must be present with a TC 930 non-EPMF transaction. The field must be numeric.

28

7

27–40

REVERSAL DLN: TC 151 (full EPMF accounts) and TC 122 and TC 126 - Must be present.
First two digits must be a valid district office or service center number;
3rd digit must be zero;
The 4th and 5th digits must be:

  • for TC 151: 30, 31, 32, 35, 37, 38, 47, or 77;

  • for TC 122: 01, 03, 06, 07, 09, 53, 60-62, 72, 73 or 78;

  • for TC 126: 10;

  • for TC 151 with a 971/151-CD of 038-047: 92 or 93.

  • for TC 971/972 with a 971/151-CD of 301-309: must be present and numeric.

  • for TC 971/972 with a 971/151-CD of 455-456: may be present.


Digits 6-14 must be numeric.

29

7

58–65

SECONDARY DATE:

 

 

 

1) Must be present with TC 971, with a 971/151-CD of 86 or 87. Must be greater than current date and less than current date plus 1 year.

 

 

 

2) Must be present with TC 971/972 with a 971/151-CD of 301-309, 330, 350-353, 360-363, 366, 381-385 and 688.

 

 

 

3) Optional for TC 971 with a 971/151-CD of 364 and 365.

 

 

 

4) Must be present with TC 971/972 with a 971/151-CD of 501, 504-506, 522-525, 560-576; must be less than the current date. For 971/151-CD values 501, 504-506, 522-525, can not be more than 7 years in the past.

 

 

 

5) Optional for TC 971 with a 971/151-CD of 647. If a date is not input then FRM77 will generate a date that is 3 years past the current date. A date for TC 972 with a 971/151-CD of 647 is not permitted.

 

 

 

6) Must be present with TC 971/972 with 971/151-CD of 648. Valid date range is October 23, 2004 through current date.

 

 

 

7) Must be present with TC 971/972 with 971/151-CD of 821 and 822. Valid date for AC 821 is 1 year prior to transaction date. Valid date for AC 822 is 3 years prior to transaction date

30

8

8

CAF-CD: Must be present with TC 960 and 961. It is invalid with all other transactions.
TC 960: Valid range is

  1. 1-5, 7, 8 for IMF, BMF and NMF

  2. 1, 2, 5, 8 for EPMF


TC 961: Must be zero.

31

8

24–26

971/151 CODE: Must be present with TC 971 and TC 972; accepted 971 values are 001-004, 010-018, 030-039, 040-041 (MFT 01, 09, 11, 16), 043, 045 (MFT 29, 30, 31), 047 (MFT 02, 06, 33, 34, 44), 050, 051, 056 (MFT 29, 30), 057, 061, 063, 064 (MFT 30), 65 (MFT 30), 66-071, 072 (not MFT 55), 073, 074, 076-077 (MFT 02), 078-080, 082-085, 087, 089 (MFT 30, 31), 090-091, 093-094 (MFT 01, 03, 09, 11, 12, 16, 17, 55), 095, 096-097 (MFT 14, 16, 17, 55), 098-099 (not MFT 13, 55), 100-101 (MFT 30, 35), 102, 103-105 (MFT 30), 106-107 (MFT 30, 35), 108 (MFT 30), 109 (MFT 30, 35), 110 (MFT 31, 65), 111 (MFT 30, 32), 114 (MFT 30, 31, 02, 05, 06, 34, 44, 82, 83), 115 (MFT 30, 31, 02, 05, 34), 120 (MFT 30), 125 (MFT 30), 131 (MFT 30, 31), 132 (MFT 30, 31, 35, 65), 133 (MFT 29, 30), 134, 135 (MFT 29, 30), 136 (MFT 30, 31), 140, 141 (MFT 02), 144 (29, 30), 145 (MFT 29, 30, 31, 35, 65), 146, 148, 150 (MFT 30), 151, 156, 157, 158 (MFT 30), 163, 164, 172 (MFT 29, 30), 173 (MFT 29, 30), 175-176 (MFT 30), 178 (MFT 05, 30), 180-189, 190 (MFT 29, 30), 192, 195, 198, 200-214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (MFT 01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 220 (MFT 01, 02, 03, 30, 31), 251-257, 260-262, 263 (MFT 01-03, 05-07, 09-12, 15, 16, 29, 30, 31, 33, 34, 44, 51, 60, 63, 64, 76), 264-267, 268 (MFT 02, 05, 06, 08, 12, 17, 29, 30, 51, 52), 269, 270, 275-281, 282 (MFT 30, all BMF MFT's except 08, 13, 15, 17, 42, 47, 50, 61, 62, 68, 74, 76 and 88), 283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296-299, 300 (MFT 02), 301-309, 311 (MFT 52), 312, 314-315 (MFT 46), 316-317 (MFT 51), 318 (MFT 67), 319 (MFT 34), 320-321 (MFT 06), 324-325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339-340 (MFT 03, 79), 341-349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 355, 356 (MFT 05, 06,34, 46), 357 (MFT 79), 360-363, 364-366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 373-374 (MFT 02), 375-379, 380 (MFT 01), 381-385, 389 (MFT 01, 11, 14, 16), 450-459, 468, 469, 484, 485, 501, 502, 504-506, 507(MFT 02, 05, 06, 34, 44, 82, 83),510 (MFT 30), 520, 522-525, 529, 530 (MFT 30, 31), 544 (MFT 30), 560-577 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31, 35, 65), 605, 607 (MFT 05,30, 31), 608-609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633-638, 645 (MFT 30, 02, 05, 06), 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 652, 653 (MFT 02, 30, 31), 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74) 682-683 (MFT 13, 55), 687, 688, 689, 690-691 (MFT 74), 692, 697, 698 (MFT 02, 05, 06, 30), 700 (MFT 52), 701-703 (MFT 03, 79), 705 (MFT 02, 05, 06, 34), 707 (MFT 12), 708, 710 (MFT 12), 712-713 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 715, 716, 717 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 732, 740 (MFT 03, 79), 741 (MFT 17), 745, 747 (MFT 02), 748-749 (MFT 12), 777 (MFT 67), 780 (MFT 43), 788-789 (MFT 02), 804 (MFT 30, 02, 05, 06),806, 830 (MFT 30), 831 (MFT 02, 05, 06, 34) 850 (MFT 02, 30), 855 (MFT 16), 856, 868 (MFT 13, 55), 898, 899, 922 (MFT 30), 955-996 (MFT , 01, 02, 06, 10, 11, 14, 16, 30, 31).
972 values are 001-004, 017, 031-038, 043, 047, 051, 057-059, 061, 063-069, 075, 078, 079, 082-087, 089 (MFT 30, 31), 100-101 (MFT 30, 31, 35, 65), 102, 103-105 (MFT 30, 31), 106-107 (MFT 30, 31, 35, 65), 108 (MFT 30, 31), 109 (MFT 30, 31, 35, 65), 110 (MFT 31, 65), 111 (MFT 30, 32), 114 (MFT 30, 31, 02, 05, 06, 34, 44, 82, 83), 115 (MFT 30, 31, 02, 05, 34) 121-122, 124-125 (MFT 30), 129 (MFT 30), 131 (MFT 30, 31), 132 (MFT 30, 31, 35, 65), 133 (MFT 30), 134, 135 (MFT 30), 136 (MFT 30, 31), 137 (MFT 30), 140, 141 (MFT 02, 30), 144 (MFT 29, 30), 145 (MFT 30, 31, 35, 65),146, 148, 156, 157, 158 (MFT 30), 163, 169, 172 (MFT 30), 173 (MFT 30), 180-189, 190 (MFT 30), 191, 192, 198, 200-214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 220 (MFT 01, 02, 03, 30, 31), 251-257, 260, 262, 264-267, 268 (MFT 30, BMF), 269, 275-283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296-299, 301-309, 312, 314-315 (MFT 46), 316-317 (MFT 51), 318, 319 (MFT 34), 320-321 (MFT 06), 324-325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339-340, 341-345, 346-349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 357, 360-363, 364-366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 373-374 (MFT 02), 375-379, 380 (MFT 01), 381-385, 389 (MFT 01, 11, 14, 16), 450-459, 468, 469, 484, 485, 501, 502, 504-506, 510 (MFT 30), 520, 522-525, 529, 544 (MFT 30), 560-576 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31, 35, 65), 605, 607 (MFT 05,30,31) 608-609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633-638, 645(MFT 30,02,05,06), 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 653 (MFT 02, 30, 31), 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74), 682-683 (MFT 13, 55), 687, 688, 689, 690-691 (MFT 74), 692, 697, 698 (MFT 02, 05, 06, 30), 700 (MFT 52), 701-703 (MFT 03, 79), 705 (MFT 02, 05, 06, 34), 707 (MFT 12), 708, 711 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 712-713 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 717 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78)732, 741 (MFT 17), 748-749 (MFT 12), 780 (MFT 43), 788-789 (MFT 02), 804 (MFT 30, 02, 05, 06),806, 821, 822, 830 (MFT 30), 831 (MFT 02, 05, 06, 34), 850 (MFT 02, 30), 855(MFT 16), 856, 868 (MFT 13, 55), 898, 899, 922 (MFT 30), 955-996 (MFT , 01, 02, 06, 10, 11, 14, 16, 30, 31).
Codes 016, 036, 045, 051, 056, 057, 058, 059, 064, 071, 100, 101, 103-111, 131, 132, 134, 135, 144, 146, 148, 151, 158, 164, 172, 173, 175, 176, 190-192, 260, 261, 283, 296, 501, 502, 504-506, 510, 520, 523, 525, 529, 530 are IMF only Action Codes.
040, 041, 047, 076, 077, 183, 187, 215, 270, and 300-309, 312, 324, 325, 332-338, 346-349, 350-357, 360-366, 373-374, 378-379, 381-385, 389, 701-703, 705 707, 710, 747-749, 780 are BMF only Action Codes.
Must be present with TC 151 (EPMF) values 019-048.

 

 

 

Action Code Restrictions

 

 

 

a) 045 and 745 are restricted to Service Center Accounting employees

 

 

 

b) 093, 094, 096 and 097 are restricted to Service Center Collection Branch Employees

 

 

 

c) 134 is restricted to Criminal Investigation areas.

 

 

 

d) 141 is restricted to (IMF TC 972 only) Andover, Atlanta, Austin, Brookhaven, Kansas City and Fresno Service Centers; (BMF TC 971/972) Brookhaven

 

 

 

e) 146 and 148 is restricted to the Withholding Compliance Area of Andover Service Center

 

 

 

f) 190 is restricted to the Backup Withholding Areas of Brookhaven and Philadelphia Service Centers

 

 

 

g) 200-214 and 220 are reserved for Financial Reporting. Input is restricted to CFO employees only.

 

 

 

h) 309 is restricted to Special Coordinators Group employees of Kansas City, Cincinnati and Fresno Service Centers

 

 

 

i) 314, 315, 341-345, 349, 350-354 is restricted to Ogden Service Center employees.

 

 

 

j) 505 is restricted to the Governmental Liaison & Disclosure Incident Management Unit (Andover).

 

 

 

k) 524 input to a BMF entity is restricted to IPSO Personnel (IMF input is not restricted).

 

 

 

l) 707 is restricted to LB&I IIC and IBC units.

 

 

 

When TRANS-CODE is 151

 

 

 

Values

Meanings

 

 

 

019

TC 154 Posted Erroneously

 

 

 

020

TC 150 posted to wrong plan number

 

 

 

021

TC 150 posted to wrong plan year ending

 

 

 

022

TC 150 posted to wrong EIN

 

 

 

023

TC 150 posted to wrong plan number and plan year ending

 

 

 

024

TC 150 posted to wrong plan number and EIN

 

 

 

025

TC 150 posted to wrong plan number, plan year ending and EIN

 

 

 

026

TC 977 posted to wrong plan number

 

 

 

027

TC 977 posted to wrong plan year ending

 

 

 

028

TC 977 posted to wrong EIN

 

 

 

029

TC 977 posted to wrong plan number, plan year ending and EIN

 

 

 

030

TC 977 posted to wrong plan and EIN

 

 

 

031

TC 977 posted to wrong plan number and plan year ending

 

 

 

032

TC 976 posted to wrong plan number

 

 

 

033

TC 976 posted to the wrong plan year ending

 

 

 

034

TC 976 posted to wrong EIN

 

 

 

035

TC 976 posted to the wrong plan number and plan year ending

 

 

 

036

TC 976 posted to wrong plan number and EIN

 

 

 

037

TC 976 posted wrong plan number, plan year ending, and EIN

 

 

 

038

TC 150 posted to wrong plan number (EFAST-processed return reversed)

 

 

 

039

TC 150 posted to wrong plan year ending (EFAST-processed return reversed)

 

 

 

040

TC 150 posted to wrong EIN (EFAST-processed return reversed)

 

 

 

041

TC 150 posted to wrong plan number and PYE (EFAST-processed return reversed)

 

 

 

042

TC 150 posted to wrong plan number and EIN (EFAST-processed return reversed)

 

 

 

043

TC 150 posted to wrong plan number, PYE and EIN (EFAST-processed return reversed)

 

 

 

044

TC 977 posted to wrong plan number (EFAST-processed return reversed)

 

 

 

045

TC 977 posted to wrong plan year ending (EFAST-processed return reversed)

 

 

 

046

TC 977 posted to the wrong EIN (EFAST-processed return reversed)

 

 

 

047

TC 977 posted to the wrong plan number, PYE and EIN (EFAST-processed return reversed)

 

 

 

048

Reversal of EFAST2 Return

 

 

 

When TRANS-CODE is 971 or 972

 

 

 

Values

Meanings

 

 

 

001

TC 150 posted to wrong TIN/tax period

 

 

 

002

Amended/duplicate return posted to wrong TIN/tax period

 

 

 

003

Reinput return from wrong TIN/tax period

 

 

 

004

Amended return reprocessed to same module as original

 

 

 

005-009

Reserved

 

 

 

010

Amended return forwarded to adjustments

 

 

 

011

Non-receipt forwarded refund check

 

 

 

012

Amended return forwarded to collection

 

 

 

013

Amended return forwarded to examination

 

 

 

014

Amended return forwarded to statute

 

 

 

015

Amended return forwarded to underreporter

 

 

 

016

Amended return forwarded to Philadelphia

 

 

 

017

For cross-reference, indicating that a return has posted to another TIN/MFT/TXPD

 

 

 

018

Congressional/ PRP Indicator (IMF)

 

 

 

030

Cross-reference information for TC 840/841 refund reversal

 

 

 

031

Full Bankruptcy discharged

 

 

 

032

Fully accepted Offer-In-Compromise

 

 

 

033

Partial Bankruptcy abatement

 

 

 

034

Partial Offer acceptance

 

 

 

035

Failure-To-Pay (FTP) trigger

 

 

 

036

IRS Offset Bypass Refund

 

 

 

037

DMF Offset Bypass Refund

 

 

 

038

Early Intervention in the Notice System

 

 

 

039

CSED Recovery

 

 

 

040

FTD Penalty Changes

 

 

 

041

Reversal of FTD Penalty Changes

 

 

 

043

Module contains pending installment agreement

 

 

 

045

Causes IMF to generate a TC 400(for 971 only)

 

 

 

047

Taxpayer has filed Form 8842

 

 

 

*050

Updates BOD-CD and BOD-CLIENT-CD

 

 

 

*051

Federal Employee/Retiree non-compliance

 

 

 

052

RIVO Reversal Marker

 

 

 

054

Private Debt Collection for use by organization 805

 

 

 

056

Turns off the EIC Recertification Indicator at MF (IMF)

 

 

 

057

Used by Exam to designate accounts or modules containing documentation

 

 

 

058

CP-06A Notice for Missing SSN Number on Schedule EIC

 

 

 

059

CP-06B Notice for Missing SSN Number on Schedule ETC

 

 

 

061

Inactivates a module previously sent to FMS

 

 

 

063

Module contains installment agreement

 

 

 

064

Section 3305 Indicator (IMF)

 

 

 

065

Form 8857 Indicator (IMF)

 

 

 

066

Return Receipt Signed

 

 

 

067

Delivery refused/unclaimed

 

 

 

068

Undeliverable

 

 

 

069

Letter sent

 

 

 

070

Module Consolidation

 

 

 

071

Unnumbered or Misblocked Injured Spouse Claim-DMF

 

 

 

072

Shareholder return inspected and accepted

 

 

 

073

SS-8-Indicator Code on IMF

 

 

 

074

SS-8-Indicator Code on BMF

 

 

 

076

S & L Modular Refund Freeze

 

 

 

077

Reversal of S & L Modular Refund Freeze

 

 

 

078

Check Forgery Settlement

 

 

 

079

Check Forgery Denial

 

 

 

080

Identify Carryback Return

 

 

 

082

New Installment Agreement

 

 

 

083

Reinstatement of Installment Agreement

 

 

 

*084

Financial Agent for Chicago Bank

 

 

 

*085

Financial Agent for Bank of America

 

 

 

*086

Normal Disaster FTP & FTP Suspension

 

 

 

*087

Disaster with 7508(a) relief

 

 

 

089

Notice sent and credit freeze issued for Frivolous filer

 

 

 

090

Establish tolerance level for erroneous abatement

 

 

 

091

Identify Carryback Return

 

 

 

093

100% Penalty IMF cross-reference data

 

 

 

094

Reversal of 100% Penalty IMF cross-reference

 

 

 

095

American Samoa coverover adjustment

 

 

 

096

Reversal of 100% Penalty BMF cross-reference

 

 

 

097

100% Penalty BMF cross-reference data

 

 

 

098

TC 971 with 971-CD 99 input on the wrong account or tax module

 

 

 

099

Received application for "Taxpayer Assistance Order"

 

 

 

100

Bankruptcy Case

 

 

 

101

Offer in Compromise (OIC) Case

 

 

 

102

Identify MFT 31 module for Criminal Restitution Assessments (Effective 02/03/2011)

 

 

 

103

Appeals Tax Court Case

 

 

 

104

Approved Innocent Spouse Request

 

 

 

105

Exam Agreed/Unagreed Cases - will cause MFT 31 creation (mirror module)

 

 

 

106

Taxpayer Assistance Orders

 

 

 

107

Indicates one spouse has requested an Installment Agreement

 

 

 

108

Indicates one spouse has requested a Collection Due Process hearing

 

 

 

109

Indicates one spouse is Currently Not Collectible (CNC)

 

 

 

110

Duplicate Assessment ARDI Accounts

 

 

 

111

Request for a systemic transfer of MFT 30 return to MFT 32 module (or vice versa).

 

 

 

112

AOTC, CTC, or EITC retroactive claims – allowed or disallowed – Used by Accounts Management

 

 

 

113

AOTC, CTC, or EITC retroactive claims – allowed or disallowed – Used by Accounts Management

 

 

 

114

Tax Reform Foreign Corporation Taxable Amount

 

 

 

115

Tax Reform Foreign Corporation Deferred Taxable Amount

 

 

 

116

Tax Reform Section 965 Underpayment of first installment

 

 

 

117

Tax Reform Section 965 Interest due on underpayment of first installment

 

 

 

118

Low Income Installment Agreement Origination Fee

 

 

 

119

Low Income Installment Agreement Revision Fee

 

 

 

120

Amended Return/Claim in Submission Processing

 

 

 

121

Potential ID Theft Case selected by Taxpayer Protection Unit for review prior to posting

 

 

 

122

Cases selected by Taxpayer Protection Unit for review after posting due to potential non-compliant withholding or refundable credit. The refund is frozen until a review is complete

 

 

 

124

Potential ID Theft Case selected by Taxpayer Protection Program (TPP) for review prior to posting

 

 

 

125

Potential ID Theft return identified by Criminal Investigation (CI) or Return Integrity and Compliance Service (RICS) due to a payrolls or preparer data breach

 

 

 

129

Potential ID Theft Case selected by Taxpayer Protection Program (TPP) for review after the return posted

 

 

 

131

Establish a False Credit to clear a debit

 

 

 

132

Used to write off a balance debt

 

 

 

133

Identify a signed Justification Memo.

 

 

 

134

Indicates an account belongs to Criminal Investigation

 

 

 

135

Identify an allowable qualified child for the EIC recertification process

 

 

 

136

EITC Relationship/Residency Certification

 

 

 

137

Causes IMF to reverse an EITC filing status case

 

 

 

140

Identify an account has been marked for possible participation in an illegal tax promotion

 

 

 

141

For TC 971, an ASFR return was generated; for TC 972 an ASFR return was generated in error. (TC 971 cannot be input via FRM77 to an IMF module.)

 

 

 

143

Streamline ASFR processing for Filed Returns

 

 

 

144

Causes IMF to generate a Dummy IRA TC 150

 

 

 

145

Causes IMF to generate a TC 400 without updating the control DLN. (Reversal will cause IMF to generate a TC 402)

 

 

 

146

Withholding Lock-in Letter sent

 

 

 

148

Withholding Lock-in modification

 

 

 

150

Will Cause all subsequent TC 150’s (except 1040SS) input to unpost

 

 

 

151

Duplicate TIN processing

 

 

 

154

Private Debt Collection - Case should not be selected for future extraction to Private Collection Agencies

 

 

 

156

Sets the Earned Income Recertification Indicator to 9

 

 

 

157

Prevents the module from leveling at MF until all related modules are settled

 

 

 

158

Indicates a return has been nullified by a EFDS Civil or Criminal Investigation

 

 

 

160

Update for Recertification Indicator

 

 

 

161

Criminal Restitution Assessment on Foreign Banks

 

 

 

163

Module no longer in installment status

 

 

 

164

Identify liability that has been disqualified from IRC 6404(g) interest suspension

 

 

 

165

Tax assessment deferred until 965(i) election

 

 

 

169

Indicate that SSA letter created but not sent TC 972 only

 

 

 

172

Identify module as being eligible for the Health Coverage Tax Credit (HCTC)

 

 

 

173

Identify taxpayer accounts where a 'netting out' (or offsetting of funds from when a taxpayer goes from a single to joint filer) has occurred

 

 

 

175

Indicates an ACA Health Coverage Exemption (F8965 Part II or Part III) has been claimed

 

 

 

176

Indicates reversal of a previously claimed ACA Health Coverage Exemption (F8965 Part II or Part III)

 

 

 

177

Used to show Deferred Gain for Opportunity Zones

 

 

 

178

Return Submitted under Streamlined Filing Compliance Procedure for taxpayers with offshore noncompliance

 

 

 

179

Provision 13823 Opportunity Zone

 

 

 

180

Used to cross-reference IMF return related to criminal restitution with no joint or several liability

 

 

 

181

Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability

 

 

 

182

Used to cross-reference the BMF module related to criminal restitution assessment with no joint or several liability

 

 

 

183

Used to cross-reference the MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability

 

 

 

184

Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment, with joint and several liability

 

 

 

185

Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in this IMF module, with joint several liability

 

 

 

186

Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment with joint several liability

 

 

 

187

Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in the IMF module, with joint and several liability

 

 

 

188

Used to cross-reference all IMF and BMF modules involved in the case of two or more co-defendants liable jointly and severally for criminal restitution for the same tax

 

 

 

189

Used to cross-reference the MFT 31 modules that contain the criminal restitution assessments related to the input IMF and BMF modules

 

 

 

190

Causes IMF to turn off the Backup Withholding Indicator

 

 

 

191

TC 972 will cause MF to turn off the IRS employee indicator. TC 971 to set indicator is not allowed.

 

 

 

*192

Limited English Proficiency (LEP) Language Indicator

 

 

 

195

Advanced Child Tax Credit

 

 

 

*198

Victim of Domestic Violence Indicator. Do not disclose victim's Personal Identity.

 

 

 

199

RIVO TC reversal

 

 

 

200

RTC (Resolution Trust Corporation)

 

 

 

201

FDIC (Federal Deposit Insurance Corporation)

 

 

 

202

Both RTC & FDIC

 

 

 

203

Manual move to Tax Receivables

 

 

 

204

Manual move to Compliance

 

 

 

205

Manual move to Write Off

 

 

 

206

Frivolous/Fraudulent Return

 

 

 

207

Duplicate Return

 

 

 

208

Miscellaneous (Memo Module)

 

 

 

209

Reserved for financial classification purposes - Manual Split Assessment Allocation

 

 

 

210

Reserved for financial classification purposes - Manual Split Assessment Allocation

 

 

 

211

Reserved for financial classification purposes

 

 

 

212

Reserved for financial classification purposes

 

 

 

213

Reserved for financial classification purposes

 

 

 

214

Reserved for financial classification purposes

 

 

 

215

Indicates a module where the decision has been made not to assert the TFRP

 

 

 

216

Module is too complex for CDDB to classify

 

 

 

220

Reserved for financial classification

 

 

 

251

Appeals has the tax period under consideration as a Penalty Appeals Case

 

 

 

252

CDP Notice Sent to Taxpayer

 

 

 

253

CDP Notice Undelivered

 

 

 

254

CDP Notice Unclaimed

 

 

 

255

CDP Notice Refused by Taxpayer

 

 

 

256

AIMS Settlement Agreements

 

 

 

257

Statutory Notice of Deficiency sent

 

 

 

260

Taxpayer has requested tax/penalty relief due to a Y2K problem

 

 

 

261

Y2K tax/penalty relief has been denied by tax examiner

 

 

 

262

Indicates maximum FTP has been charged on the module

 

 

 

263

Revocation of Third Party Designee (Checkbox) Indicator

 

 

 

264

Indicates that a notice has been recreated

 

 

 

*265

Activate the Electronic Return Originator (ERO) Indicator

 

 

 

266

Identify key Whipsaw Assessment Cases

 

 

 

267

Identify related Whipsaw Assessment Cases

 

 

 

268

Indicates an International type form has been sent to the IRS.

 

 

 

269

AKPFD Reminder Notice - CP 78

 

 

 

270

Indicates amended return sent back to taxpayer for additional information

 

 

 

275

Indicates a timely request for Collection Due Process has been received. Also used to exclude a module from selection by automated levy programs SITLP, FPLP, and AKPKD

 

 

 

276

Indicates a Collection Due Process issue which was resolved in some manor by ACS or Field Collection, and the Collection Due Process was withdrawn without the case going to Appeals

 

 

 

277

Indicates that the appeals investigation has been completed and a determination letter has been issued

 

 

 

278

Indicates receipt of an equivalent collection due process hearing. Will not exclude a module from automated levy program processing

 

 

 

279

Indicates that a request for an equivalent hearing was resolved by ACS or Field Collection, and the case was not sent to Appeals

 

 

 

280

Indicates that Appeals has completed their review of the equivalent hearing investigation and issued a determination letter

 

 

 

*281

Identify FRS cases and stop the overage clock

 

 

 

282

Exam has secured a delinquent return after an SFR TC 150 posted

 

 

 

283

Identify abusive trust schemes

 

 

 

285

Indicates reason for late filing has been accepted

 

 

 

286

Indicates reason for incomplete filing has been accepted

 

 

 

287

Indicates reason for late and incomplete filing has been accepted

 

 

 

288

Indicates return was signed

 

 

 

289

Indicates extension to file has been approved

 

 

 

290

Indicates return posted under a different EIN or plan number

 

 

 

291

Indicates response did not meet reasonable cause

 

 

 

292

Indicates no reply to CP213 notice

 

 

 

293

Filer under the DFCV Program

 

 

 

294

Destroy CP213 Notice per research

 

 

 

295

IRS requesting corrected return from filer

 

 

 

296

Indicates a credit or payment that has been moved to the Excess Collection File

 

 

 

*298

Mailing Filing Requirement Override

 

 

 

299

Identify a cancelled DLN that has been sent to files

 

 

 

300

Identify total corporate Alternative Minimum Tax (AMT) and research credit claimed in lieu of bonus depreciation

 

 

 

301

Bank stamped FTD with later date than deposit check

 

 

 

302

Bank stamped FTD coupon "other"

 

 

 

303

EFTPS untimely processing of transaction

 

 

 

304

EFTPS erroneous processing of transaction

 

 

 

305

EFTPS "other"

 

 

 

306

ETA untimely processing of transaction

 

 

 

307

ETA erroneous processing of transaction

 

 

 

308

ETA "other"

 

 

 

309

Third Party (Non-Financial Institution) responsible for late posting of FTP

 

 

 

311

For Date of Death in 2010, indicates a Form 8939 was filed nullifying the 706 filing. For Date of Death in 2011 and forward, portability is denied.

 

 

 

312

Allow input of a LIN-LINK for AIMS processing

 

 

 

314

Receipt of a Student Loan Bond Notification

 

 

 

315

A municipality was included in the states consolidation return

 

 

 

316

Form 709 gift return is associated with 706 estate return

 

 

 

317

Prior year 709 gift return is associated with current year gift return

 

 

 

318

501(r) Compliance Review completed

 

 

 

319

Identifies a Reinsurance Company filing a Form 990-T for unrelated business income

 

 

 

320

Penalty Waver allowed for filing paper instead of electronic return

 

 

 

321

Penalty Waver not allowed for filing paper instead of electronic return

 

 

 

324

EO Mandatory E-File Compliance check completed

 

 

 

325

EO Mandatory E-File Compliance review completed

 

 

 

330

Identifies an executed Form 2750, ASED extension date

 

 

 

331

Indicates no Form 2749 can be located

 

 

 

332

TEFRA Amended partnership return (AAR) allowed, take no action at the partnership level

 

 

 

333

TEFRA Amended partnership return (AAR) disallowed, take no action at the partnership level

 

 

 

*334

TEFRA Election

 

 

 

*335

Revocation of TEFRA Election

 

 

 

*336

TEFRA Election erroneously input

 

 

 

*337

TEFRA Election has been denied

 

 

 

*338

TEFRA revocation has been denied

 

 

 

339

Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Preliminary Fee

 

 

 

340

Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Final Fee

 

 

 

*341

Establishes a fact of filing for Form 8329

 

 

 

*342

Establishes a fact of filing for Form 8330

 

 

 

*343

Establishes a fact of filing for Form 8703

 

 

 

*344

Establishes a fact of filing for Mortgage Election Credit Certification

 

 

 

*345

Establishes a fact of filing for Notice of Defeasance

 

 

 

*346

Identify pass-through entities

 

 

 

*347

Identify Form 1041 where the filing requirement is now part of a consolidated Form 1041

 

 

 

*348

Identify input in the State Wages Paid field on Form 941

 

 

 

*349

Indicates receipt of Form 8870

 

 

 

350

Electronic Form 8871 received

 

 

 

351

Paper Form 8871 received

 

 

 

352

Electronic Form 8872 received

 

 

 

353

Paper Form 8872 received

 

 

 

354

Form 8871 was returned to filer

 

 

 

355

Indicates manual interest netting computations has been performed on account

 

 

 

356

Indicates original credit payment amount prior to sequestration decrease

 

 

 

357

New IPF Penalty without-fee assessment

 

 

 

359

C-Corp Indicator

 

 

 

*360

Establishes a fact of filing for Form 8875

 

 

 

361

Records Section 942(a)(3) Election

 

 

 

*362

Records Extraterritorial Income Exclusion in lieu of Election

 

 

 

*363

Records Section 943(e)(1) Domestication Election

 

 

 

364

LLC is the liable taxpayer for this tax period (BMF)

 

 

 

365

Single member owner is the liable taxpayer for this tax period (BMF)

 

 

 

366

Identity of the liable taxpayer changed during the tax period (BMF)

 

 

 

368

Indicates that a Form 8971 Information Regarding Beneficiaries Acquiring Property from a Decedent Under Internal Revenue Code Section 6035(a) was filed

 

 

 

370

Establishes a fact of filing for Form 8868T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction)

 

 

 

371

Establishes a fact of filing for Form 8921 (*Obsolete*) (Structured Transaction Information Return under section 6050V)

 

 

 

373

Form 1120-S has unposted at MF due to no TC076/090 present in the entity – Correspondence sent to Taxpayer – No Reply received and return removed from processing

 

 

 

374

Form 1120 has unposted at MF due to no TC076/090 present in the entity – Correspondence sent to Taxpayer – No Reply received and return removed from processing

 

 

 

375

F1120S has unposted at MF due to no TC 090 present in the entity

 

 

 

376

F1120S is being converted to an F1120 and re-sent to MF

 

 

 

377

Posted F1120S can now legally be viewed as an F1120S

 

 

 

378

Indicates an amended return has been routed to Estate and Gift Tax Operation

 

 

 

379

Indicates an amended return has been routed to Excise Tax Operation

 

 

 

380

Indicates a Form 843 claim has been filed

 

 

 

*381

Indicates an employers appointment of an agent

 

 

 

*382

Indicates an agent pays all employment tax for home health care employers

 

 

 

*383

Indicates an agent pays all employment tax for employers (not home health care)

 

 

 

*384

Indicates an agent is not paying any employment tax for employers the agent represents

 

 

 

*385

Indicates an agent is paying part of employment tax for employers the agent represents

 

 

 

389

Identify claims filed in accordance with the Patient Protection Act of 2010

 

 

 

450

Reconciled Commissionable PCA Payment

 

 

 

451

Reconciled Commissionable PCA Offset

 

 

 

452

Reconciled Commissionable PCA Credit/Debit

 

 

 

453

Reconciled Commissionable PCA Refund

 

 

 

454

Reconciled Commissionable PCA Other

 

 

 

455

PCA secured a TP Death certificate; entitled to administrative fee

 

 

 

456

PCA secured a TP Bankruptcy Documentation

 

 

 

457

PCA secured a TP IA exceeding 60 months & case recalled by IRS; entitled to administrative fee

 

 

 

458

RESERVED for Collection

 

 

 

459

RESERVED for Collection

 

 

 

460

Indicates a Refund Schemes Recovery case

 

 

 

462

Capture ACS Bal Due Notice Coll. Results

 

 

 

464

Letter 3064C Sent

 

 

 

468

Suppress Failure to Pay penalty accrual from the original return due date to the 6-month extension date granted on Form 1127A.

 

 

 

469

No response from Post office for CDP

 

 

 

470

PDC: Special Compliance ACS;971: ORD-CD 740 - 749

 

 

 

484

RESERVED for Collection

 

 

 

485

RESERVED for Collection

 

 

 

*501

Identifies an ID Theft Case

 

 

 

502

Indicates a case of $100 million or more on NMF

 

 

 

*504

ID Theft: Taxpayer Self-Identified, no tax administration impact

 

 

 

*505

ID Theft: Data Loss

 

 

 

*506

ID Theft: IRS Identified, tax administration impact

 

 

 

507

Assessment of IRC 965 (h) (3) Transferee Liability

 

 

 

508-509

Waiver/Reimbursement of IA user fees.

 

 

 

510

Central Withholding Agreement requested

 

 

 

517

Used to identify Taxpayer Advocate Services (TAS) cases

 

 

 

520

Indicates unclaimed Statutory Notice for ASFR

 

 

 

*522

Identity Theft Documentation Received

 

 

 

*523

Potential Repeat Identity Theft

 

 

 

*524

No Filing Requirements

 

 

 

*525

ITIN/SSN Mismatch

 

 

 

526

Veteran Tax Fairness Act 2016

 

 

 

527

Identity Theft Breach

 

 

 

528

Identity Theft Paper

 

 

 

*529

Indicates an approved Form 637 registration that has been filled by the IRS

 

 

 

530

Generated to show a Shared Responsibility Payment reported on Form 1040 posted to MFT 35 (TC 240 PRN 692)

 

 

 

544

Frivolous Return Program (FRP) monitoring marker for account compliance prior to approval of 6702D penalty reduction

 

 

 

545

IPSO-Restricted

 

 

 

560

Reconsideration Initiated

 

 

 

561

Closed Case Mail – Disallowed in Full

 

 

 

562

Closed Case Mail – Partial Disallowance

 

 

 

563

Closed Case Mail – Full Allowance

 

 

 

564

Reconsideration – No Response - Campus

 

 

 

565

Reconsideration – No Response - Field

 

 

 

566

Reconsideration – Full Disallowance - Campus

 

 

 

567

Reconsideration – Full Disallowance - Field

 

 

 

568

Reconsideration – Full Allowance - Campus

 

 

 

569

Reconsideration – Full Allowance - Field

 

 

 

570

Reconsideration – Partial Disallowance - Campus

 

 

 

571

Reconsideration – Partial Disallowance - Field

 

 

 

572

HINF Reconsideration – No Response

 

 

 

573

HINF Reconsideration – Full Disallowance

 

 

 

574

HINF Reconsideration – Partial Disallowance

 

 

 

575

HINF Reconsideration – Full Allowance

 

 

 

576

ETNF Reconsideration

 

 

 

577

Taxpayer Preference for Digital Communication

 

 

 

597

Add a XREF-TIN to a doc code 51 assessment

 

 

 

598

Causes IMF to post a TC 898

 

 

 

599

Causes IMF to post a TC 899

 

 

 

601

Alaska Permanent Fund Dividend

 

 

 

605

Identify 2010 Gulf Oil Spill relief granted

 

 

 

607

Identify IRC 965(i) Transferred Liabilities

 

 

 

608

Credit/Grant claimed on original return

 

 

 

609

Credit/Grant claimed on amended return

 

 

 

610

Third Party Contact Notification made by EXAM

 

 

 

611

Third Party Contact Notification made by Collection

 

 

 

612

Third Party Contact Notification made by CAWR

 

 

 

613

Third Party Contact Notification made by FUTA

 

 

 

614

Third Party Contact Notification made by AUR

 

 

 

615

Third Party Contact Notification made by TE/GE

 

 

 

616

Third Party Contact Notification made by Taxpayer Advocate

 

 

 

617-629

**Reserved for Third Party Notification**

 

 

 

630

Indicates a taxpayer has requested a CDP levy hearing or a CDP levy and lien hearing

 

 

 

631

Indicates a taxpayer has requested a equivalent levy hearing or a equivalent levy and lien hearing

 

 

 

632

Approved reasonable cause prior to filing/posting of return

 

 

 

633

Indicates a taxpayer has elected a 3 year carryback period per section 1211 of ARRA 2009

 

 

 

634

Indicates a taxpayer has elected a 4 year carryback period per section 1211 of ARRA 2009

 

 

 

635

Indicates a taxpayer has elected a 5 year carryback period per section 1211 of ARRA 2009

 

 

 

636

SBJA Provision 2012 - Unused general business credits of eligible small businesses for 2010 carryback 5 years

 

 

 

637

Notes full judgment reversal

 

 

 

638

Notes partial judgment reversal

 

 

 

640

Passport - Initial Levy Issued

 

 

 

642

Passport - Mandated Decertification

 

 

 

644

Passport Revocation Referral

 

 

 

645

Post Filing Disclosure Form 15307

 

 

 

646

Taxpayer has used the second skip privilege on their Installment Agreement; 4458C letter has been issued. (Generated by TDA Analysis)

 

 

 

*647

Indicates the taxpayer is a Federal Contractor

 

 

 

*648

Advisor Disclosure (Form 8264/8918 filed)

 

 

 

649

Identify unagreed “listed transaction assessments” as assessments that are fully sustained by Appeals.

 

 

 

650

Establish a fact of filing for Form 8288, Ad-hoc withholding tax return

 

 

 

651

Identify “Ponzi Scheme” claims

 

 

 

652

Posts TC 387 to allow systemic refund of less than $1

 

 

 

653

Revenue Rule 99-40 has been considered on the module

 

 

 

660

Identify Form 843 (abatement) claims

 

 

 

661

Causes Undelivered Mail indicator to be set

 

 

 

663

Identify Erroneous refunds

 

 

 

664

Identify that a Form 3753 has been sent to accounting

 

 

 

665

Identify that a Form 2859 has been sent to accounting

 

 

 

670

Indicates a user fee of $500 attached to a 1120 series, 1065 or 1040 series Form has been received

 

 

 

671

OIC not accepted/waive IA fee/DO NOT alter fee

 

 

 

672

Valid CP 213 – Generate CP213 Notice

 

 

 

673

Incorrect proposed penalty amount, adjustment needed

 

 

 

682

Identifies a case that has applied for and received a Reduced User Fee

 

 

 

683

Identifies a case that has applied for and denied a Reduced User Fee

 

 

 

687

Identify what action was taken regarding a Collection Statute Expiration Date (CSED)

 

 

 

*688

Disaster with systemic and interest relief, but no compliance relief

 

 

 

689

Indicates a Form 8886 has been filed

 

 

 

690

Valid CP 213 - Generate CP213 Notice

 

 

 

691

Incorrect proposed penalty amount, adjustment needed

 

 

 

692

Identifies a taxpayer who has been placed on the Treasury Enforcement Communications System (TECS)

 

 

 

693

Indicates a taxpayer has elected a 3 year carryback period per Section 13 of WHBA 2009

 

 

 

694

Indicates a taxpayer has elected a 4 year carryback period per Section 13 of WHBA 2009

 

 

 

695

Indicates a taxpayer has elected a 5 year carryback period per Section 13 of WHBA 2009

 

 

 

697

Special Project (RIC/REIT) - Restricted Interest

 

 

 

698

Form 8938 not filed with original return

 

 

 

700

A protective claim, pending non-IRS litigation was filed for Form 706 (MFT 52)

 

 

 

701

Posts to the primary to cross reference to the subsidiary

 

 

 

702

Posts to the subsidiary to cross reference to the primary

 

 

 

703

Posts to the subsidiary to cross reference to another subsidiary

 

 

 

704

Intentional Disregard Civil Penalty

 

 

 

705

An amended return has been filed as a result of the 2010 Gulf Oil Spill

 

 

 

707

Carries the GIIN number to BMF

 

 

 

708

8870 extension request indicator

 

 

 

710

Illegitimate Recipient Form 1042

 

 

 

711

BMF Identity Theft indicator to suspend prior to posting

 

 

 

712-713

BMF Identity Theft indicator to suspend prior to posting

 

 

 

715-716

BMF Identity Theft Letter Recordation

 

 

 

717

BMF Identity Theft Fraud Referral

 

 

 

730

Set CPEO Indicator

 

 

 

731

Set CPEO Status

 

 

 

732

Used to input the EIN of the CPEO into the customers entity

 

 

 

733

Authorized Individual Designation

 

 

 

734

CSP agreement Indicator

 

 

 

740

Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Refund Claim is received

 

 

 

741

Form 8288 Tax Withholding

 

 

 

745

Causes BMF to post a TC 400

 

 

 

747

Extends FATCA refund freeze for the number of cycles contained in the miscellaneous field

 

 

 

748

Indicates Insufficient funds deposited to cover 1042-S liability

 

 

 

749

Indicates Underreporting of 1042 withholding

 

 

 

754

754 revocation

 

 

 

777

F990-BL return posted to ANMF for the same tax period

 

 

 

780

Indicates that the BMF taxpayer has filed a 1094C information return stating that the company is an ALE (Applicable Large Employer – more than 50 Full Time Employees) for the module in question

 

 

 

781

Indicates the ALE Qualified for Transition Relief

 

 

 

782

Indicates a Preliminary Letter (PreL) was sent to the ALE

 

 

 

783

Indicates the recalculated ESRP is below tolerance

 

 

 

784

Indicates an information return inquiry letter was sent

 

 

 

785

Indicates the response to the inquiry indicated the employer is not an ALE

 

 

 

786

Delinquent Forms 1094-C and 1095-C

 

 

 

787

4980H Time Based Review Initiated

 

 

 

788

Indicates a Form 8023 has been filed with LB & I

 

 

 

789

Indicated a Form 8883 has been filed with tax return

 

 

 

800-849

**Reserved for CADE**

 

 

 

804

Soft letter indicator

 

 

 

806

Used to record the mailing of a manual notice of assessment and demand for payment of criminal restitution

 

 

 

810

Early Election into BBA

 

 

 

811

Notice of Administrative Proceeding (NAP) for BBA

 

 

 

812

Push Out Election Date for BBA

 

 

 

813

Imputed Underpayment Amount for BBA

 

 

 

815 -816

BBA Partnership

 

 

 

818 - 819

BBA Partnership for linking Partner/Owner Accounts

 

 

 

820

PBBA PTP Push-Out

 

 

 

821

IRC6532 Disallowance

 

 

 

822

IRC6532 Extension Agreement

 

 

 

830

Green Energy System (GES-EDP) Credit

 

 

 

831

BMF EPE Return Posting and Refund Freeze

 

 

 

849

Individual/Estate Indicator

 

 

 

850

Flip Direct Deposit to paper

 

 

 

851-853

Misdirected Direct Deposit Refund

 

 

 

855

BWH indicator that case has been or is being worked