IRM 2.3.38 — Command Code TXCMP

# Part 2. Information Technology

Chapter 3. IDRS Terminal Responses

Section 38. Command Code TXCMP

2.3.38 Command Code TXCMP

Manual Transmittal

December 10, 2025

Purpose

(1) This transmits revised IRM 2.3.38, IDRS Terminal Responses, Command Code TXCMP.

Material Changes

(1) IRM 2.3.38.1 has been revised to include mandatory Internal Controls.

(2) IRM 2.3.38.1 has been updated to reflect the added computation of tax rates for Tax Year 2025 and the deletion of computation capability for Tax Years prior to 2018.

Effect on Other Documents

IRM 2.3.38, dated October 10, 2023, is superseded.

Audience

LMSB, SB/SE, TE/GE, TS.

Effective Date

(02-02-2026)

Kaschit Pandya
Acting, Chief Information Officer

# Program Scope and Objectives

2.3.38.1 (12-10-2025)

Overview: This IRM section provides an overview of the TXCMP Command Code.
Purpose: This IRM contains procedural steps for use of the TXCMP Command. Command Code TXCMP is used by IRS employees to calculate individual income tax liability using the Tax Rate Schedules
Audience These procedures apply to IRS employees who are responsible for the processing of TXCMP records. These employees are located in the following areas: Large & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Taxpayer Services(TS)
Policy Owner: The Chief Information Officer (CIO) is responsible for overseeing all aspects of our systems that operate the nation’s tax infrastructure.
Program Owner: IT
Primary Stakeholders: Large & Medium-Sized Business, Small Business/Self-Employed, Tax-Exempt & Government Entity’s, and Taxpayer Services(TS).
Program Goals: This IRM provides the fundamental knowledge and procedural guidance for employees who work with TXCMP records. By following the processes and procedures provided by this IRM, employees will process TXCMP records in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

# Background

2.3.38.1.1 (10-10-2023)

This IRM and the contained sections provide the user the necessary information on how to use the command code TXCMP

# Authority

2.3.38.1.2 (10-10-2023)

TXCMP was developed to calculate a taxpayer’s tax liability.

# Roles and Responsibilities

2.3.38.1.3 (10-10-2023)

The TXCMP programmer is responsible for
- Review and implementation of work requests that affect TXCMP
- Updating the contents of this IRM

# Program Management and Review

2.3.38.1.4 (10-10-2023)

Program Reports CC TXCMP is a non-database program. It does not produce reports
Program Effectiveness Command Code TXCMP is a computational program. TXCMP must operate within the constraints of the Real time Operating System.

# Program Controls

2.3.38.1.5 (10-10-2023)

Access to this program is governed by SACS.

# Terms and Acronyms

2.3.38.1.6 (10-10-2023)

FS Filing Status

YYYY Tax Year

# Related Resources

2.3.38.1.7 (10-10-2023)

IRM 2.9.1 Integrated Data Retrieval System

# Error Responses: CC TXCMP

2.3.38.2 (01-01-2001)

Command Code TXCMP has the following error messages:
- INVALID DEFINER—The Command Code definer was not "R" or blank.
- DATA IN NON-INPUT FIELD—PLEASE CORRECT—The fields following the input data have to be blanks.
- PLEASE CORRECT INVALID DATA—At least one of the input elements is invalid. An asterisk will appear after the invalid elements. Correct the invalid condition and re-enter.

# Valid Response: CC TXCMP

2.3.38.3 (01-01-2000)

Command Code with definer "R" will generate an input screen format for TXCMP.
Upon completion of the tax liability computation, tax due will appear on line 7. As shown in See Exhibit 2.3.38-4..

# Command Code TXCMP

Exhibit 2.3.38-1

Input Display

Please click here for the text description of the image.

Record Element Description

Item	Line	Position(s)	Description
1	1	1–5	COMMAND CODE—TXCMP
2	1	6	CC-DEFINER—R or blank

# Command Code TXCMPR

Exhibit 2.3.38-2

Response Screen

Please click here for the text description of the image.

Record Element Description

Item	Line	Position	Description
1	1	1–5	COMMAND CODE—TXCMP
2	2	1–4	Literally
3	3	1	Literal—F
4	4	1–18	Literal—$$$$$$$$$$$$$$$$$$

# Command Code TXCMP

Exhibit 2.3.38-3

Input Screen

Please click here for the text description of the image.

Record Element Description

Item	Line	Position	Description
1	1	1–5	Literal—TXCMP
2	2	1–4	Tax-Year—must be one of the following, 2018, 2019 ,2020, 2021, 2022, 2023, 2024 OR 2025.
3	3	1	Filing Status—values are
			1 = Single
			2 = Married filing jointly
			3 = Married filing separate
			4 = Head-Of-Household
			5 = Surviving spouse
4	4	1–18	Taxable Income—dollars & cents, edited and left justified

# Command Code TXCMP

Exhibit 2.3.38-4

Response Screen

Please click here for the text description of the image.

Record Element Description

Item	Line	Position	Description
1	1	1–5	Command Code—TXCMP
2	2	1–4	Tax-Year
3	3	1	Filing Status
4	4	1–18	TAXABLE INCOME
5	7	1–6	Literal = TAX IS
6	7	8–19	Tax Liability