Tax Law-US

Internal Revenue Manual

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 Effect on Other Documents IRM 2.3.38, dated October 10, 2023, is superseded.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) Program Scope and Objectives 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) Background 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) Authority TXCMP was developed to calculate a taxpayer's tax liability.

Roles and Responsibilities

2.3.38.1.3 (10-10-2023) Roles and Responsibilities 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 Management and Review 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) Program Controls Access to this program is governed by SACS.

Terms and Acronyms

2.3.38.1.6 (10-10-2023) Terms and Acronyms FS Filing Status YYYY Tax Year

Related Resources

2.3.38.1.7 (10-10-2023) Related Resources IRM 2.9.1 Integrated Data Retrieval System

Error Responses: CC TXCMP

2.3.38.2 (01-01-2001) Error Responses: CC TXCMP 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) Valid Response: CC TXCMP 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 Command Code TXCMP Input Display Input display of CC TXCMP 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 Command Code TXCMPR Response Screen CC TXCMPR 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 Command Code TXCMP Input Screen Input screen display of CC TXCMP 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 Command Code TXCMP Response Screen Response Screen display of CC TXCMP 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

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Source: official text