Tax Law-US

Internal Revenue Manual

IRM 2.3.49 — Command Code EICMP

Part 2. Information Technology

Chapter 3. IDRS Terminal Responses Section 49. Command Code EICMP 2.3.49 Command Code EICMP Manual Transmittal December 10, 2025 Purpose (1) This transmits revised IRM 2.3.49, IDRS Terminal Responses, Command Code EICMP. Material Changes (1) Program Scope and Objectives: This IRM has been revised to change all instances of Wage & Investment (W&I) to Taxpayer Services (TS). IRM 2.3.49.1IRM 2.3.49.1.3 (2) Updates were made to The Number of Qualifying Children field can only be used with the 2025, 2024 and 2023 Tax Periods. See IRM 2.3.49.3, Paragraph 5. Effect on Other Documents IRM 2.3.49, dated August 27, 2025, is superseded. Audience LMSB, SB/SE, TE/GE, TS. Effective Date (02-02-2026) Kaschit Pandya Chief Information Officer

Program Scope and Objectives

2.3.49.1 (08-27-2025) Program Scope and Objectives This IRM section provides the instructions for the use of EICMP. Purpose :These section provides instructions for inputting Command Codes EICMP . Audience: IRS Tax Technicians and Account Management employees. Policy Owner: The Director, Taxpayer Services (TS) is responsible for the administration, procedures, and updates related to the program. owns the policies contained herein. Program Owner: Taxpayer Services (TS) is responsible for the administration, procedures, and updates related to the program. is responsible for the administration, procedures, and updates related to the program. Primary Stakeholders:Taxpayer Services (TS) Program Goals: These are the instructions for using the EICMP IDRS command code.

Background

2.3.49.1.1 (01-03-2023) Background This IRM and the contained sections provide the user the necessary information on how to use the command code EICMP

Authority

2.3.49.1.2 (10-17-2023) Authority The EICMP command code was developed as a means of calculating the EITC table.

Responsibilities

2.3.49.1.3 (08-27-2025) Responsibilities Applications Development is responsible for the maintenance of Command Code EICMP. The Director, Taxpayer Services (TS) is responsible for the administration, procedures, and updates related to the program.

Program Management and Review

2.3.49.1.4 (01-03-2023) Program Management and Review Program Reports:Quality Review reports are available in CONTROL-D via the EOD07 Program Effectiveness:This program will compute the Earned Income Credit for the current tax year and the 2 prior tax years.

Program Controls

2.3.49.1.5 (01-03-2023) Program Controls Access to this program is governed by SACS.

Terms and Acronyms

2.3.49.1.6 (08-27-2025) Terms and Acronyms Command Code DefinitionsCommand Code EICMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and the 2 prior tax years. The table lists commonly used acronyms and their definitions: Word or acronym: Meaning: Example of use: EICMP Command Code The EICMP data can be accessed on-line. EITC Earned Income Tax Credit The credit for the current tax year and the 2 prior tax years. IDRS Integrated Data Retrieval System IDRS only contains accounts being worked on, not all accounts the IRS maintains.

Related Resources

2.3.49.1.7 (10-17-2023) Related Resources The following is the primary source of guidance on the EICMP program. IRM 2.3.49, IDRS Terminal Input, Command Codes EICMP

General on Command Code EICMP

2.3.49.2 (01-01-2000) General on Command Code EICMP Command Code EICMP is used by IRS employees to compute the Earned Income Credit on qualifying individual tax returns. This program will compute the credit for the current tax year and the 2 prior tax years. Command Code EICMP with definer R will provide a format for inputting the tax year, earned income, and adjusted gross income. Command Code ElCMP with a blank definer will provide the Earned Income Credit for the specified year and input amounts.

CC EICMP Error Messages

2.3.49.3 (12-10-2025) CC EICMP Error Messages "COMMAND CODE DEFINER INVALID" —The input Command Code definer was not R or blank. "PLEASE CORRECT INVALID DATA" —At least one input field was invalid. An asterisk will follow after the invalid element(s). Correct the invalid condition and re-enter. "EARNED INCOME EXCEEDS QUALIFYING INCOME" —The input Earned Income amount is greater than allowable for Earned Income Credit computation. "ADJUSTED GROSS INCOME EXCEEDS QUALIFYING INCOME" —The input Adjusted Gross Income amount is greater than allowable for Earned Income Credit computation. "INVALID TAX PERIOD FOR NUMBER OF QUALIFYING CHILDREN" —The Number of Qualifying Children field can only be used with the 2025, 2024 and 2023 Tax Periods. "INVALID FILING STATUS MUST BE Y OR N" —Must determine whether taxpayer is Married Filing Jointly or not for Earned Income Credit computation.

CC EICMP Valid Response

2.3.49.4 (01-01-2000) CC EICMP Valid Response Command Code EICMP with definer R will return the input screen with a blank definer. Command Code EICMP with a blank definer will return the computed Earned Income Credit with the message "REQUEST COMPLETE" .

Command Code EICMP With Definer R Input

Exhibit 2.3.49-1 Command Code EICMP With Definer R Input Input Screen—EICMPR Input Screen EICMPR Please click here for the text description of the image. Record Element Description: Item Line POS Description 1 1 1–5 Command Code 2 1 6 Command Code Definer

Command Code EICMP With Definer R Response

Exhibit 2.3.49-2 Command Code EICMP With Definer R Response Response Screen—EICMPR Response Screen EICMPR Please click here for the text description of the image. Record Element Description Item Line POS Description 1 1 1–5 Command Code EICMP 2 1 6 Command Code Definer (blank) 3 3 5–15 Literal 4 4 1 Literal 5 4 11–24 Literal 6 5 1 Literal 7 5 11–32 Literal 8 6 2–33 Literal 9 7 2–33 Literal

Command Code EICMP With Blank Definer Input

Exhibit 2.3.49-3 Command Code EICMP With Blank Definer Input Input Screen—EICMP with blank definer Input Screen EICMP with blank definer Please click here for the text description of the image. Record Element Description: Item Line POS Description Format 1 1 1–5 Command Code EICMP 2 1 6 Command Code Definer Blank 3 3 1–4 Tax Period yyyy 4 3 5–15 Literal Generated 5 4 1 Literal Generated 6 4 2–10 Earned Income Amount n thru nn,nnn.nn valid; edited dollar amount 7 4 11–24 Literal Generated 8 5 1 Literal Generated 9 5 2–10 Adjusted Gross Income Amount R in the first position or n—nn,nnn.nn; R = Earned Income Amount; n—nn,nnn.nn = edited dollar amount 10 5 11–32 Literal Generated 11 6 1 Married Filing Jointly Y or N — Y= Yes filing Jointly N= No not filing jointly 12 6 2–33 Literal Generated 13 7 1 Number of Qualifying Dependents 0, 1, 2 or 3— 0 = No qualifying children; 1 = 1 qualifying children; 2 = 2 qualifying children, 3 = 3 or more qualifying children. 14 7 2–33 Literal Generated

Command Code EICMP With Blank Definer Output

Exhibit 2.3.49-4 Command Code EICMP With Blank Definer Output Output Screen—EICMP with blank definer Output Screen—EICMP with blank definer Please click here for the text description of the image. Record Element Description: Item Line POS Description See Exhibit 2.3.49-3 for elements 1 thru 12) 15 14 1 Literal 16 14 2–8 Earned Income Credit Amount 17 14 10–30 Literal 18 24 3–18 Literal—REQUEST COMPLETE

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Source: official text