Internal Revenue Manual
IRM 2.3.16 — Command Codes RFINK and RAFRQ
Part 2. Information Technology
Chapter 3. IDRS Terminal Responses Section 16. Command Codes RFINK and RAFRQ 2.3.16 Command Codes RFINK and RAFRQ Manual Transmittal February 10, 2025 Purpose (1) This transmits revised IRM 2.3.16, IDRS Terminal Responses, Command Codes RFINK and RAFRQ for RAF Inquiry. Material Changes (1) Updated all references of Wage & Investment (W&I) to Taxpayer Services (TS). See Section IRM 2.3.16.1 Effect on Other Documents IRM 2.3.16, dated July 12, 2023, is superseded. Audience LMSB, SB/SE, TE/GE, TS. Effective Date (02-10-2025) Rajiv Uppal Chief Information Officer
Program Scope and Objectives
2.3.16.1 (02-10-2025) Program Scope and Objectives This IRM section provides the instructions for the use of Reporting Agents File (RAF) Inquiry command codes RFINK and RAFRQ. Purpose: These sections provide instructions for conducting research within the RAF database. Audience: IRS Tax Technicians and Account Management employees. Policy Owners: The Director, Taxpayer Services (TS), owns the policies contained herein. Program Owners: Taxpayer Services (TS) is responsible for the administration, procedures, and updates related to the program. Primary Stakeholders: Taxpayer Services (TS), Large Business and International (LB&I), Small Business Self-Employed (SB/SE), Tax Exempt and Government Entities (TE/GE), and Enterprise Operations (EOPS). Program Goals: These are the instructions for using the RAF Inquiry IDRS command codes.
Background
2.3.16.1.1 (07-12-2024) Background Reporting Agents File (RAF) is a computerized system of records which houses both the Reporting Agent Records and the Taxpayer/Client Records. Reporting Agents (RA) are authorized by their clients (BMF taxpayers) via Form 8655 to electronically deposit employment taxes and e-file tax returns on their behalf, as well as exchange other information with IRS on their behalf. Form 8655, referred to as the "Reporting Agent Authorization", is what records the relationship between the business and the third party. By signing this form, the business taxpayer authorizes a reporting agent to sign and file specific business return forms as well as make federal tax deposits (FTDs) and federal tax payments (FTPs) on behalf of the business. Only Reporting Agents have authorization authority to sign and file Federal Employment Tax Returns. The RAF database also contains: Taxpayer Information Reporting Agent Information Reporting Agent Authorizations Authorization Agreements Notice Indicator Source Document Locator Number (SDLN) MFT and Tax Period
Authority
2.3.16.1.2 (07-12-2024) Authority The RAF Inquiry command codes were developed as the principle means for researching the information contained on Form 8655 on the RAF Database.
Responsibilities
2.3.16.1.3 (07-12-2024) Responsibilities Applications Development is responsible for the maintenance of Command Codes RFINK and RAFRQ. The RAF Tax Analyst is responsible for policies and procedures surrounding data entry and review. The RAF Unit Team Manager/Lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties. The RAF Unit Employees are responsible for insuring the information contained on Form 8655 is correctly added to the RAF database. Certain actions may cause unpostable conditions that will need corrective actions taken.
Program Management and Review
2.3.16.1.4 (07-12-2024) Program Management and Review The RAF database was originally a hierarchical database on the UNISYS mainframe. In 2003 it was redesigned as a relational database and brought over to the IBM mainframe. The RAF database is accessed through embedded SQL statements within the code. This code includes COBOL Batch runs, CICS Command Codes, and Stored Procedures. The RAF command codes validate the user input and provide either a "Request Completed" message or an error message, prompting the user to correct the information.
Program Controls
2.3.16.1.5 (07-12-2024) Program Controls Access to the RAF Database by these inquiry command codes is governed by SACS.
Terms
2.3.16.1.6 (07-12-2024) Terms Command Code Definitions: RFINK and RFINKR are IDRS command codes used to query the contents of the RAF database. To research information about a Business Taxpayer use CC RFINK. To research information about a Reporting Agent use CC RFINKR. RFINK and RFINKR, along with their various formats, are entered to access several different screen displays of data.
Acronyms
2.3.16.1.7 (07-12-2024) Acronyms The table lists commonly used acronyms and their definitions: Word or acronym: Meaning Example of use AFADT Input Command Code Screen Add the EIN name and address of the filer onto RAF database AFUPT Input Command Code Screen Change Reporting Agent information and add comments BMF Business Master File The BMF dtat can be accessed online cc/CC Command Code Use to speed up processing time when entering data onto RAF DB2 The type of database RAF exits on The RAF database is IBM DB2 one EIN Employer Identification Number The business Taxpayer identifier is called an EIN EPMF Employee Plan Master File EPMF contains various employer plans used for their employees EXT Extension number used with a telephone number The telephone number was 123-45-6789 with an ext of 123 ID Identification An SSN and EIN are identification numbers IDRS Integration Data Retrieval System IDRS only contains accounts being worked on not all the accounts being maintain by IRS MFT Master File Tax code The taxpayer used Form 1040 which is MFT-30 MF TRANS Master File Transaction By entering an Authorization on the database often cause a MF transaction being sent to the IDRS Master File N/C Name Control The name control is usually the first 4 characters of the Taxpayer's BMF name NAP National Account Profile We check the NAP for every Taxpayer. RAF Reporting Agent File The database that stores the Reporting Agent tax returns RAL Reporting Agent List Accompanying Forms 8655 RFINK Research Command Code Use to search RAF database for Reporting Agent Authorization RFINKR Research Command Code Use to search RAF database for Reporting Agents. RFRMA Command Code screen Use to input Reporting Agent Authorization onto RAF database RFRMAT Command Code screen Used to retrieve and change Reporting Agent information RFRTM Command Code screen Used to retrieve and change Authorization on RAF database RFRTMT Command Code screen Used to retrieve and change Taxpayer information on RAF database TC Transaction Code 960 and 961 Code that is use to send Transactions to Master File UPC Unpostable code 960 Transaction code that send a unpostable transaction.
Related Resources
2.3.16.1.8 (07-12-2024) Related Resources The following are the primary sources of guidance on the RAF program. Together this material forms the operating rules and responsibilities for the RAF program. IRM 2.3.16, IDRS Terminal Responses, Command Codes RFINK and RAFRQ for RAF Inquiry. IRM 2.4.40, IDRS Terminal Input, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG for RAF Update.
Overview of the Reporting Agents File (RAF) Research
2.3.16.2 (01-01-2010) Overview of the Reporting Agents File (RAF) Research The Reporting Agents File contains information regarding the type of authorization that taxpayers have given to their reporting agent for the employment tax modules and/or the payment modules in their account. This authorization allows the reporting agent to file certain forms for the taxpayer on magnetic tape or electronically or make magnetic tape or electronic submission of federal tax deposits. The information from the authorization is used to direct copies of notices and correspondence to reporting agents when this has been authorized. It can also be used to determine whether an individual claiming to be a reporting agent for a taxpayer is, in fact, authorized to receive the information he/she requests. CC RFINK is the only command code needed to research the RAF.
Command Code RFINK
2.3.16.3 (01-01-2007) Command Code RFINK This command code is used to research the RAF. Different information will be displayed based on the input. When CC RFINK is input with a Taxpayer EIN only, a list of MFT's and beginning tax periods present for the taxpayer will be displayed along with reporting agent's name, EIN and authorization information. Authorization remains valid until terminated by the Taxpayer or Reporting Agent. When CC RFINK is input with the Taxpayer EIN and module information (MFT code, form definer, payment type, and tax period), all information for that module will be displayed if it is present on the RAF. When CC RFINK is input with Taxpayer EIN, module information, and Reporting Agent EIN, all specific information for that module will be displayed if the reporting agent has an authorization for that module. When CC RFINK is input with the definer "R" and reporting agents EIN, specific information about that reporting agent (name, address, and telephone number) will be displayed. When CC RFINK is input with the Taxpayer EIN, information for that taxpayer will be displayed if it is present. RFINK can then be entered with the definer "L," taxpayers EIN, and reporting agent's EIN, to display information about that taxpayer with that reporting agent. If one or more of the input fields is invalid, messages will be displayed which will indicate which fields were invalid. When CC RFINK is input with Taxpayer EIN and the definer " L," a year can be viewed which shows the beginning year a Reporting Agent has authorization to exchange information pertaining to a Taxpayer's Form W2 and Form 1099 If the taxpayer data on RAF needs to be associated with the add/delete listing created from the reporting agent tape, the reel number can be used to locate the listing associated with that tape. The reel number appears on the add/delete listing and on the IDRS terminal screen. It displays whenever CC RFINK is input with a taxpayer EIN only. A numeric value will appear in this field only when the taxpayer is added by tape. Otherwise, the reel number field will be blank or zeroes. If Form 8655, Reporting Agent Authorizations, is requested from the RAF Unit at the Ogden campus, the reporting agent name and receipt date should be used to request it. All Reporting Agent Authorizations will be filed by the reporting agent's name and receipt date. See IRM 2.4.40 for a complete description of command codes used for RAF updates: RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, RFMRG.
Terminal Responses — CC RFINK
2.3.16.4 (01-01-2006) Terminal Responses — CC RFINK Error Messages are displayed on line 24. PLEASE CORRECT INVALID DATA — one or more of the input data fields is invalid. An asterisk will be displayed immediately to the right of any invalid field. Correct and re-enter. NO DATA AVAILABLE — This indicates that there is no Taxpayer or Reporting Agent on the RAF file which matches the number input on the screen. N/R OF T/P ACCOUNT-RA ON RAF — The Reporting Agent is present on the files, but, the Taxpayer is not. N/R OF T/P MOD-T/P AND RA ON RAF — The Taxpayer and Reporting Agent are on file, but not with the module you have requested. N/R OF T/P MOD-T/P ON RAF-N/R RA — The Taxpayer is on file, but not with the module you have requested. N/R OF TAXPAYER MODULE-T/P ON RAF — The Taxpayer exists, but not with that module. FILE ERROR — An unidentified error occurred in attempting to access the data base. This maybe a system error, re-enter. If problem recurs, notify DCC CAF/RAF Section. NO RECORD OF T/P ACCOUNT — The taxpayer does not currently exist on RAF files. TAX MOD HAS DIFF RA-RA ENTERED ON RAF — The Reporting Agent entered has no authorization for this MFT/TAX PERIOD, but he/she is present on RAF. TAX MOD HAS DIFF RA-N/R RA ENTERED — The Reporting Agent entered has no authorization for this MFT/TAX PERIOD and he/she is not currently on RAF. N/R OF T/P WITH THIS AGENT — The taxpayer does not currently exist on the RAF files with this agent. BEG/END QUARTER NOT VALID — The beginning or ending quarter not valid as entered. BEG/END QUARTER NOT PRESENT — Both the beginning and ending quarter must be entered for this request. BEG/END QTR NOT VALID FOR TP/RA — The taxpayer does not currently exist on the RAF files with this agent for the requested quarters.
Subsequent Command Code Usage — CC RFINK
2.3.16.5 (01-01-2006) Subsequent Command Code Usage — CC RFINK CC RFINK is a prerequisite for CC RFRTM which requests the formats of the RAF update command codes RFADD and RFUPT. CC RFINK input with the taxpayer EIN only may be followed by CC RFRTM, provided a record for the taxpayer is found on the RAF. This will bring up the RFUPT format. CC RFINK input with the taxpayer EIN, module information, and reporting agent information may be followed by CC RFRTM. This will bring up the appropriate RFADD format based on the response to the RFINK input. CC RFINK is a prerequisite for CC RFRMA which requests the formats of the RAF update command codes AFADT, AFUPT, and RFMRG. CC RFINK input with the reporting agent EIN may be followed by CC RFRMA, provided a record for the reporting agent is found on the RAF. This will bring up the AFUPT format. CC RFINK input with the reporting agent EIN may be followed by CC RFRMA. This will bring up the AFADT format based on the response to the RFINK input. CC RFINK input with the reporting agent EIN followed by CC RFRMA and the proper definer will bring up the RFMRG format.
Command Code RAFRQ
2.3.16.6 (01-01-2011) Command Code RAFRQ This command code is used to generate a list of all current Taxpayer authorizations that have been granted to a specific Reporting Agent. Formerly known as the "Compare" report, this report is generated at the request of the Reporting Agent so that they can "Compare" our record of current Taxpayer authorizations against theirs and send in any add or delete actions that may be necessary. When CC RAFRQ is input with no Definer and a specific Reporting Agent EIN, that EIN is stored in a list of EIN's that are waiting to be processed by a nightly batch run that will create the requested report. When CC RAFRQ is input with Definer P, the User will see the list of EINs that are currently "Pending" processing. The requested reports will be prepared and ready for the User by the start of the next business day. They can receive them via CTRL-D.
Terminal Responses — CC RAFRQ
2.3.16.7 (01-01-2011) Terminal Responses — CC RAFRQ Error Messages are displayed on line 24. These messages result in no request being fulfilled by the batch run: THIS REQUEST ALREADY EXISTS — The EIN entered has already been requested and is pending the processing step. Correct and re-enter. THIS REPORTING AGENT EIN DOES NOT EXIST ON THE DATABASE — The EIN entered does not match any Reporting Agents on file. Correct and re-enter.
Command Code RFINK — Input Format
Exhibit 2.3.16-1 Command Code RFINK — Input Format **NOTE** — Colon Signs (:) are used only to denote beginning and end of fields. They are not part of the actual data entered. Input Format — all options shown Input Format — all option shown Please click here for the text description of the image. (b) Record Element Description: Item Line Position Description and Validity Required Fields 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Taxpayer EIN/Reporting Agent EIN The RAF contains modules for MFT codes 01, 09, 10, 11, 12, 14, 16 (Return Authorizations), and MFT codes 01, 02, 03, 05, 09, 10, 11, 14, 16, 12, 33, 34, and 44 (Payment Authorizations), the only valid format for the taxpayer EIN is: nn-nnnnnnn (no File Source is required). The reporting agent's EIN will be used as his/her identifying number. The correct format is: nn-nnnnnnn (no File Source is required). Optional Fields 4 2 1 - 2 MFT Code 5 2 4 - 6 Form Definer Blank or PR — 940, 941, 943, 944 or SS — 941, 944 or C — 990 or T — 990 or PF — 990 6 2 8 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments 7 2 10 - 15 Tax Period Format — CCYYMM 8 3 1 - 10 Reporting Agent's EIN (see format above). 9 24 1 - 38 Message Line
Command Code RFINK — Output Format
Exhibit 2.3.16-2 Command Code RFINK — Output Format This format will be displayed when there is a full match on a specific request (all options input). **NOTE** — Colon Signs(:) are used only to denote beginning and end of fields. They are not part of the actual data entered. Output Format - Full Match Display Output Format - Full Match Display Please click here for the text description of the image. (c) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Taxpayer EIN 4 1 25 - 26 MFT 5 1 39 - 40 Form Definer PR — 940, 941, 943, 944 or SS — 941, 944 or C — 990 or T — 990 or PF — 990 6 1 54 - 59 Beginning Tax Period Format — CCYYMM 7 1 74 - 79 Ending Tax Period Format — CCYYMM 8 2 13 - 16 Taxpayer Name Control 9 2 35 - 50 Sequence Number Positions 1 - 2, campus: AN — Andover B — Brookhaven F — Fresno M — Memphis P — Philadelphia Positions 3 - 12, numeric digits 0 - 9 Positions 13 - 16, Century/year digits or Positions 1 - 2, campus: (1/2002) 29 — Ogden Positions 3 - 12, numeric digits 0–9 Positions 13 - 16, Century/year digits 10 2 58 - 59 Service Center Code 11 2 71 - 79 Reel Number 12 4 13 - 47 Taxpayer Name 13 6 17 - 51 Reporting Agent Name 14 6 67 - 79 Reporting Agent Status A — Active (Shown in reverse video for emphasis) I — Inactive S — Suspended U — Undeliverable 15 7 17 - 20 Reporting Agent Name Control 16 7 67 - 76 Reporting Agent As Of Date Format — MM-DD-CCYY 17 8 17 - 26 Reporting Agent EIN 18 9 17 - 51 Reporting Agent Street Address 19 10 17 - 36 Reporting Agent City 20 10 53 - 54 Reporting Agent State 21 10 67 - 79 Reporting Agent Zip Code 22 12 9 Notice Indicator Y — Authorized to receive copies of notices N — Not Authorized to receive copies of notices 23 12 30 Action Code A — Add (Shown in reverse video for emphasis) D — Delete E — End Dated I — Inactive (Because of RA Status) R — Revoked S — Suspended (Because of RA Status) U — Undeliverable (Because of RA Status) 24 12 53 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments 25 12 71 Disclosure Indicator Y — Authorized to request additional information N — Not Authorized to request additional information 26 14 12 - 21 Received Date Format — MM-DD-CCYY
Command Code RFINK — Input Format
Exhibit 2.3.16-3 Command Code RFINK — Input Format Example of input with Taxpayer EIN only Input Format - EIN Only Input Format - EIN Only Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 3 1 6 Command Code Definer (blank) 4 1 7 - 16 Taxpayer EIN 5 24 1 - 38 Message Line
Command Code RFINK — Output Format
Exhibit 2.3.16-4 Command Code RFINK — Output Format Example of a valid response to a command code RFINK input with the Taxpayer's EIN only. ( See IRM 2.3.16.3. for error messages.) Output Format - EIN Only Output Format - EIN Only Please click here for the text description of the image. Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Taxpayer EIN 4 1 67 - 70 Taxpayer Name Control 5 2 60 - 61 Service Center Code 6 2 72 - 80 Reel Number 7 3 32 - 66 Taxpayer Name 8 6 - 22 1 - 16 Sequence Number ( See Exhibit 2.3.16-2.) 9 6 - 22 18 - 19 MFT 10 6 - 22 23 - 24 Form Definer 11 6 - 22 27 - 32 Tax Period Format — CCYYMM 12 6 - 22 34 - 64 Reporting Agent Name 13 6 - 22 66 - 75 Reporting Agent EIN 14 6 - 22 77 Notice Indicator Y — Authorized to receive copies of notices N — Not Authorized to receive copies of notices 15 6 - 22 78 Action Code A — Add (Shown in reverse video for emphasis) D — Delete E — End Dated I — Inactive (Because of RA Status) R — Revoked S — Suspended (Because of RA Status) U — Undeliverable (Because of RA Status) 16 6 - 22 79 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments
Command Code RFINK — Input Format
Exhibit 2.3.16-5 Command Code RFINK — Input Format Example of Command Code RFINK input with Taxpayer EIN and Module information Input Format - Module Input Format - Module Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Taxpayer EIN 4 2 1 - 2 MFT 5 2 4 - 6 Form Definer 6 2 8 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments 7 2 10 - 15 Tax Period Format — CCYYMM 8 24 1 - 38 Message Line
Command Code RFINK — Output Format
Exhibit 2.3.16-6 Command Code RFINK — Output Format Taxpayer EIN and module response. The valid response is a display of the Authorized to the taxpayer record for the input module. ( See IRM 2.3.16.3. for error messages.) Output Format - Module Output Format - Module Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Taxpayer EIN 4 1 25 - 26 MFT 5 1 39 - 40 Form Definer PR — 940, 941, 943, 944 or SS — 941, 944 or C — 990 or T — 990 or PF — 990 6 1 54 - 59 Beginning Tax Period Format — CCYYMM 7 1 74 - 79 Ending Tax Period Format — CCYYMM 8 2 13 - 16 Taxpayer Name Control 9 2 35 - 50 Sequence Number ( See Exhibit 2.3.16-2.) 10 2 58 - 59 Service Center Code 11 2 71 - 79 Reel Number 12 4 13 - 47 Taxpayer Name 13 6 17 - 51 Reporting Agent Name 14 6 67 - 79 Reporting Agent Status A — Active (Shown in reverse video for emphasis) I — Inactive S — Suspended U — Undeliverable 15 7 17 - 20 Reporting Agent Name Control 16 7 67 - 76 Reporting Agent As Of Date Format — MM-DD-CCYY 17 8 17 - 26 Reporting Agent EIN 18 9 17 - 51 Reporting Agent Street Address 19 10 17 - 36 Reporting Agent City 20 10 53 - 54 Reporting Agent State 21 10 67 - 79 Reporting Agent Zip Code 22 12 9 Notice Indicator Y — Authorized to receive copies of notices N — Not Authorized to receive copies of notices 23 12 30 Action Code A — Add (Shown in reverse video for emphasis) D — Delete E — End Dated I — Inactive (Because of RA Status) R — Revoked S — Suspended (Because of RA Status) U — Undeliverable (Because of RA Status) 24 12 53 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments 25 12 71 Disclosure Indicator Y — Authorized to request additional information N — Not Authorized to request additional information 26 14 12 - 21 Received Date Format — MM-DD-CCYY
Command Code RFINK — Input Format
Exhibit 2.3.16-7 Command Code RFINK — Input Format Example of "Specific" request — Command Code RFINK Input with Taxpayer EIN, Module Information and Reporting Agent's EIN. Input Format - Specific Request Input Format - Specific Request Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Taxpayer EIN 4 2 1 - 2 MFT 5 2 4 - 6 Form Definer 6 2 8 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments 7 2 10 - 15 Tax Period Format — CCYYMM 8 3 1 - 10 Reporting Agent EIN 9 24 1 - 38 Message Line
Command Code RFINK — Output Format
Exhibit 2.3.16-8 Command Code RFINK — Output Format Example of "Specific" (all options input) response. The valid response is a display of matching data on the RAF for the module requested. ( See IRM 2.3.16.3. for error messages.) Output Format - Specific Request Output Format - Specific Request Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Taxpayer EIN 4 1 25 - 26 MFT 5 1 39 - 40 Form Definer PR — 940, 941, 943, 944 or SS — 941, 944 or C — 990 or T — 990 or PF — 990 6 1 54 - 59 Beginning Tax Period Format — CCYYMM 7 1 74 - 79 Ending Tax Period Format — CCYYMM 8 2 13 - 16 Taxpayer Name Control 9 2 35 - 50 Sequence Number ( See Exhibit 2.3.16-2.) 10 2 58 - 59 Service Center Code 11 2 71 - 79 Reel Number 12 4 13 - 47 Taxpayer Name 13 6 17 - 51 Reporting Agent Name 14 6 67 - 79 Reporting Agent Status A — Active (Shown in reverse video for emphasis) I — Inactive S — Suspended U — Undeliverable 15 7 17 - 20 Reporting Agent Name Control 16 7 67 - 76 Reporting Agent As Of Date Format — MM-DD-CCYY 17 8 17 - 26 Reporting Agent EIN 18 9 17 - 51 Reporting Agent Street Address 19 10 17 - 36 Reporting Agent City 20 10 53 - 54 Reporting Agent State 21 10 67 - 79 Reporting Agent Zip Code 22 12 9 Notice Indicator Y — Authorized to receive copies of notices N — Not Authorized to receive copies of notices 23 12 30 Action Code A — Add (Shown in reverse video for emphasis) D — Delete E — End Dated I — Inactive (Because of RA Status) R — Revoked S — Suspended (Because of RA Status) U — Undeliverable (Because of RA Status) 24 12 53 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments 25 12 71 Disclosure Indicator Y — Authorized to request additional information N — Not Authorized to request additional information 26 14 12 - 21 Received Date Format — MM-DD-CCYY
Command Code RFINK with Definer R — Input Format
Exhibit 2.3.16-9 Command Code RFINK with Definer R — Input Format Example of a CC RFINKR input with Reporting Agent's EIN only. Input Format - Reporting Agent's EIN Input Format - Reporting Input Agent's EIN Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer R 3 1 7 - 16 Reporting Agent EIN 4 24 1 - 38 Message Line
Command Code RFINK with Definer R — Output Format
Exhibit 2.3.16-10 Command Code RFINK with Definer R — Output Format Example of a valid response to Command Code RFINKR input with the Reporting Agent's EIN only. ( See IRM 2.3.16.3. for error messages.). Output Format - Reporting Agent's EIN Output Format - Reporting Agent's EIN Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer R 3 1 7 - 16 Reporting Agent EIN 4 1 67 - 70 Reporting Agent Name Control 5 2 17 - 51 Reporting Agent Name 6 2 67 - 79 Reporting Agent Status A — Active (Shown in reverse video for emphasis) I — Inactive S — Suspended U — Undeliverable 7 3 17 - 41 Reporting Agent Second Name 8 3 67 - 76 Reporting Agent As Of Date Format — MM-DD-CCYY 9 4 17 - 51 Reporting Agent Street Address 10 5 17 - 36 Reporting Agent City 11 5 53 - 54 Reporting Agent State 12 5 67 - 79 Reporting Agent Zip Code 13 6 17 - 36 Reporting Agent Country 14 7 17 - 28 Reporting Agent Telephone Number 15 8 17 - 28 Reporting Agent Fax Number 16 10 17 Reporting Agent e-Notice Indicator 17 13 - 17 5 - 29 Reporting Agent Status History Format — MM-DD-CCYY and Status Description 18 20-23 5 - 80 Comments - For RAF unit use only
Command Code RFINK with Definer L — Input Format
Exhibit 2.3.16-11 Command Code RFINK with Definer L — Input Format This format is used to display taxpayer records for a given reporting agent. Input Format - Limited Display Input Format - Taxpayers Ein/Reporting Agents EIN/Beginning & Ending Period Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer L 3 1 7 - 16 Taxpayer EIN 4 2 1 - 10 Reporting Agent EIN 5 3 1 - 6 Beginning Period (optional) 6 3 8 - 13 Ending Period (optional) 7 24 1 - 38 Message Line NOTE : If beginning quarter entered ending quarter must be entered.
Command Code RFINK with Definer L — Output Format
Exhibit 2.3.16-12 Command Code RFINK with Definer L — Output Format This format displays up to fifteen records per screen. Output Format - Limited Display Output Format - Limited Display Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RFINK 2 1 6 Command Code Definer L 3 1 7 - 16 Taxpayer EIN 4 1 69 - 72 Taxpayer Name Control 5 3 8 - 17 Reporting Agent EIN 6 3 32 - 35 Reporting Agent Name Control 7 3 45 - 48 W2 Date - Year authorized to receive information. Format — CCYY 8 3 60 - 63 1099 Date - Year authorized to receive information. Format — CCYY 9 3 75 - 78 3921/3922 Date - Year authorized to receive information. Format — CCYY 10 5 32 - 66 Taxpayer Name 11 9 - 22 1 - 17 Sequence Number 12 9 - 22 20 - 21 MFT 13 9 - 22 28 - 29 Form Definer 14 9 - 22 37 - 42 Beginning Tax Period Format — CCYYMM 15 9 - 22 48 - 53 Ending Tax Period Format — CCYYMM Active authorizations are shown in reverse video. 16 9 - 22 58 Notice Indicator Y — Authorized to receive copies of notices N — Not Authorized to receive copies of notices 17 9 - 22 67 Payment Indicator blank — Authorized to Sign and File Returns P — Authorized to make Deposits and Payments 18 9 - 22 76 Merge Indicator blank * — The taxpayer information has been merged with this reporting agent from another reporting agent. 19 24 1 - 38 Message Line
Command Code RAFRQ — Input Format
Exhibit 2.3.16-13 Command Code RAFRQ — Input Format Example of input with no definer and a specific Reporting Agent's EIN. Input Format - Reporting Agent Report Request Input Format - Reporting Agent Report Request Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RAFRQ 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Reporting Agent EIN 4 24 1 - 38 Message Line NOTE : Each time this command code is used, the EIN provided is added to the list of EIN's that are pending for this evening's report request run. Use definer P to see all of the EIN's in the current list.
Command Code RAFRQ — Output Format
Exhibit 2.3.16-14 Command Code RAFRQ — Output Format Example of a valid response to a command code RAFRQ. ( See IRM 2.3.16.3. for error messages.) Output Format - Reporting Agent Report Request Output Format - Reporting Agent Report Request Please click here for the text description of the image. Item Line Position Description and Validity 1 1 1 - 5 Command Code RAFRQ 2 1 6 Command Code Definer (blank) 3 1 7 - 16 Reporting Agent EIN 4 24 1 - 38 Message Line
Command Code RAFRQ with Definer P — Input Format
Exhibit 2.3.16-15 Command Code RAFRQ with Definer P — Input Format Example of input with definer P and no Reporting Agent EIN. Input Format with Definer P - Pending EIN List Input Format with Definer P - Pending EIN List Please click here for the text description of the image. (b) Record Element Description Item Line Position Description and Validity 1 1 1 - 5 Command Code RAFRQ 2 1 6 Command Code Definer P 3 24 1 - 38 Message Line
Command Code RAFRQ with Definer P — Output Format
Exhibit 2.3.16-16 Command Code RAFRQ with Definer P — Output Format Example of a valid response to a command code RAFRQ with definer P and no Reporting Agent EIN. (See IRM 2.3.16.3. for error messages.) Output Format with Definer P - Pending EIN List Output Format with Definer P - Pending EIN List Please click here for the text description of the image. Item Line Position Description and Validity 1 1 1 - 5 Command Code RAFRQ 2 1 6 Command Code Definer P 3 7 - 22 3 - 12 Reporting Agent EIN 4 24 1 - 38 Message Line
Source: official text