Internal Revenue Manual
IRM 2.3.70 — Command Code EFTPS
Part 2. Information Technology
Chapter 3. IDRS Terminal Responses Section 70. Command Code EFTPS 2.3.70 Command Code EFTPS Manual Transmittal August 13, 2025 Purpose (1) This transmits revised IRM 2.3.70, IDRS Terminal Responses, Command Code EFTPS. Material Changes (1) Update W&I to TS (2) Adding Internal Controls Effect on Other Documents IRM 2.3.70, dated June 05, 2020 is superseded. Audience Large Business and International, Small Business/Self-Employed, Tax Exempt/Government Entities, Taxpayer Services. Effective Date (08-13-2025) Kaschit Pandya, Acting Chief Information Officer
Program Scope and Objectives
2.3.70.1 (08-13-2025) Program Scope and Objectives Purpose. This transmits revised IRM 2.3.70, IDRS Terminal Responses, Command Code EFTPS (CC EFTPS) Audience. Taxpayer Services and EFPPS Policy Owner. Chief Information Officer Rajiv Uppal Program Owner. AD/SP/RP/EFPPS Primary Stakeholders. Taxpayer Services, EFPPS Program Goals: Command Code EFPPS provides IDRS users with the ability to request immediate research of the Electronic Federal Payment Posting System (EFPPS). Contact Information. IT.ACIOAD.SP.RP.EL.EFPPS@irs.gov
Background
2.3.70.1.1 (08-13-2025) Background This IRM provides instructions for the use of the Integrated Data Retrieval System (IDRS) terminal displays.
Authority
2.3.70.1.2 (08-13-2025) Authority Authorities to these procedures include but not limited to: IRC 6311 IRC 6302 The IRS Restructuring and Reform Act of 1998 (IRS RRA 98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters. NOTE: The Taxpayer Bill of Rights (TBOR) adopted by the IRS in June of 2014, provides taxpayers the right to receive prompt, courteous and professional assistance when dealing with the IRS. They are to be spoken to in a manner that is understood and any correspondence from the IRS must be clear and understandable. They have the right to speak to a supervisor whenever quality service is not received.
Responsibilities
2.3.70.1.3 (08-13-2025) Responsibilities The Campus Director monitors operational performance. The Operations Manager monitors operational performance. The team manager/lead monitors performance and ensures employees have the tools to perform their duties. They also provide information regarding changes in procedures, methods, and advice on non-recurring transaction and reports. The team employees must keep abreast of and adapt work methods and processes and assure uniformity in interpretation of regulations and procedures, including instruction contained in this IRM. Judgment is required to interpret those guidelines due to their complexity and to formulate appropriate action where no guidelines exist.
Program Management and Review
2.3.70.1.4 (08-13-2025) Program Management and Review Program Reports. Command Code EFTPS provides IDRS users with the ability to request immediate research of the Electronic Federal Payment Processing System (EFPPS).
Program Controls
2.3.70.1.5 (08-13-2025) Program Controls All IDRS Control mechanisms apply to this command code.
Terms/Definitions/Acronyms
2.3.70.1.6 (08-13-2025) Terms/Definitions/Acronyms Provide a list or table of terms and/or abbreviations used throughout this IRM section. If there are many terms, definitions and/or acronyms (they extend beyond a page), place them in an exhibit. Do not simply refer to the terms subsection of a different IRM section. You must provide terms that are relevant to your IRM section's content. Although it's best not to use words that could be open to interpretation, you may have to. If you do use them, include definitions for those terms here. Examples of terms that may be open to interpretation are displayed in the following table: Terms Term Definition Example (These examples are for illustration purposes only, not actual instruction.) Fair Provide accurate and professional service to all persons without regard to personal bias. Treat the customer in a fair manner when working with FOIA requests. Usually Provide the exceptions when something is not required, or what would create the unusual circumstance. Pay adjustments will be accomplished within a reasonable amount of time, usually within two pay periods. Timely Provide the time frame to consider what is or is not timely. Process all adjustments timely; IMF adjustments must be processed within two weeks of receipt, and BMF adjustments must be processed within four weeks of receipt. Acronyms Acronym Definition ELMS Enterprise Learning Management System EFPPS Electronic Federal Payment Processing System TS Taxpayer Services IT Information Technology IDRS Integrated Data Retrieval System EFTPS Electronic Federal Tax Payment System RS-PCC Remittance Strategy-Paper Check Conversion TBOR Taxpayer Bill of Rights FOIA Freedom of Information Act FPLP Federal Payment Levy Program RRB Railroad Retirement Board IMF Individual Master File
Related Resources
2.3.70.1.7 (08-13-2025) Related Resources If additional websites, job aids or electronic tools are needed to complete the work, list and link to them here. If there are many resources (if they extend beyond a page), place them in an exhibit.
General - Command Code EFTPS
2.3.70.2 (01-02-2020) General - Command Code EFTPS Command Code EFTPS provides IDRS users with the ability to request immediate research of the Electronic Federal Tax Payment System (EFTPS). Command Code EFTPS, Definer E requires input of the EFT Number. This is a unique 15 – digit number assigned by the financial agent. See Exhibit 2.3.70-1 for example of input screen. Command Code EFTPS, Definer R requires the input of a Reference Number (normally the number given to the taxpayer at the time a payment is initiated) and Payment Year (year tax payment was made). An EFTPS trace number can be used as a reference when researching for reversed payments. See Exhibit 2.3.70-2 for an example of the input screen. NOTE: Bulk Providers submit large files of EFTPS payments and use the same reference number for all payment transactions associated with one transfer of funds. Bulk Provider Payments are not displayed if the Reference Number is used for research. Command Code EFTPS, Definer T requires the input of a TIN, Payment Amount and Payment Date. See Exhibit 2.3.70-3 for an example of the input screen. Upon successful completion of a valid request, the requested information is displayed. See Exhibit 2.3.70-4 for an example of the response screen. Messages are displayed for invalid requests. See IRM 2.3.70.3 for an explanation of messages displayed to the terminal operator.
Terminal Responses
2.3.70.3 (01-02-2020) Terminal Responses The table below displays the messages that may be received and their explanation. MESSAGE EXPLANATION INVALID LENGTH IN EFT NUMBER FIELD EFT NUMBER must be 15 digits. INVALID EFT NUMBER EFT NUMBER must be numeric. INVALID LENGTH IN REFERENCE NUMBER FIELD REFERENCE NUMBER must not be greater than 18 digits. INVALID LENGTH IN TIN FIELD OR INCORRECT STARTING POSITION TIN must be 9 digits and entered in position 7 after the definer. INVALID TIN TIN must be numeric and contain 9 digits. INVALID LENGTH IN PAYMENT DATE FIELD PAYMENT DATE must begin in position 17 and must be 8 digits. INVALID PAYMENT DATE PAYMENT DATE must be numeric and format must be MMDDYYYY. INVALID LENGTH IN EFT TRANSACTION AMOUNT FIELD Amount field must not be greater than 14 digits except for reversals. 15 digits are allowed for entry of leading "–" sign. INVALID EFT TRANSACTION AMOUNT Amount entered must be numeric with 2 numbers to the right of the decimal point. DECIMAL POINT REQUIRED OR INCORRECTLY POSITIONED IN EFT TRANS AMOUNT FIELD Decimal point must contain 2 digits to the right. NO ENTRY IN REQUIRED EFT NUMBER FIELD With Definer E, the number must be 15 digits, numeric and in positions 7–21. NO ENTRY IN REQUIRED REFERENCE NUMBER FIELD. Reference number should begin in position 7. NO ENTRY IN REQUIRED PAYMENT YEAR FIELD OR 2 SEPARATE FIELDS REQUIRED Payment year must be entered with a space between payment year and reference number. NO ENTRY IN REQUIRED PAYMENT DATE Field or 3 SEPARATE FIELDS REQUIRED Payment Date must be entered YYYYMMDD NO ENTRY IN REQUIRED EFT TRANS AMT FIELD or 3 SEPARATE FIELDS REQUIRED Eft_transaction_amount must be numeric, Decimal point must contain 2 digits to the right. INVALID LENGTH IN PAYMENT YEAR FIELD With Definer R, payment year field is input in position 26–29. NO RECORD OF REQUESTED INFORMATION EFTPS has no record of requested information. NO DATA AVAILABLE FOR YEAR ENTERED: YYYY Payment year must not be less than the current year plus 4 previous years and not greater than the current year. INVALID JULIAN DATE IN EFT NUMBER Julian Date is located in positions 5–7, numeric with a valid range of 001–366 and 401–766. PAYMENT YEAR INVALID Payment year must be numeric. REFERENCE NUMBER MAY NOT BE USED TO RESEARCH BULK FILER PAYMENTS Reference number is not unique for the bulk filer payments. Bulk filer payments are identified by a 7, 8 or 9 in the third position of the EFT Number. INVALID DEFINER! VALID DEFINERS ARE E, R, or T Enter definer E with EFT Number, definer R with Reference Number and payment year and definer T with TIN, payment amount and payment date. REQUESTED DATA OLDER THAN 4 YEARS Information retained on-line for current year plus 4 previous years. REQUESTED DATA GREATER THAN CURRENT YEAR Re-enter with valid year. NOT ABLE TO DISPLAY ALL MATCHES PAGE LIMIT EXCEEDED Only 30 pages are displayed for requested data. NO MORE PAGES End of pages displayed for requested information. EFTPS ERROR — CONTACT ENTERPRISE HELP DESK at 1-866-743-5748 This message will display if a system error occurs within EFTPS. Contact the Enterprise Help Desk at 1-866-743-5748 for assistance. HOST MENU NOT AVAILABLE The EFTPS system is not available. Contact the Enterprise Help Desk at 1-866-743-5748 for assistance.
Electronic Funds Transfer (EFT) Number
2.3.70.4 (08-13-2025) Electronic Funds Transfer (EFT) Number Each payment transaction is assigned a 15-digit EFT number by the Financial Agent. The EFT number is a unique identifier used to research payments on the Master File and IDRS. DO NOT use the EFTPS DLN to perform research on EFTPS transactions. The EFT number is configured as follows: The first digit is the Financial Agent Number (2 = EFTPS, 3 = Federal Payment Levy Program (FPLP), 4 = SSA Levy, 5 = RS-PCC, 6 = Reserved). The second digit identifies the Payment Method as follows: (0 = IRS E-file (Direct Debit), 1 = ACH Credit (EFTPS Direct), 3 = FTCS (Same Day), 4 = Online Account, 5 = Levy, 6 = Credit Card, 7 = EFTPS Online, 8 = Railroad Retirement Board (RRB) Link, 9 = Government Payment (EFTPS for Federal Agencies, Federal Payment Levy Payment or SSA Levy). The third digit is the Combined Payment Indicator (Input Method). The various values and meanings are dependent on the value of the Payment Method. See the table in IRM 3.17.277.5.3. The fourth, fifth, sixth and seventh digits represent the Julian Date. It is composed of the last digit of the year plus 001-366. If an overflow condition exists, 401-766 may be used. The eighth and ninth digits represent the Bulk Provider Number or RS-PCC Originating Location. See the table in IRM 3.17.277.5.3. The eighth or tenth through fifteenth digits represent the Serial Number which is a sequentially assigned unique number. The TEP assigns two additional leading digits to denote the Campus Code of processing (29 for Ogden on and after July 01, 2005; 49 for Memphis from 1996 - June 30, 2005) to make an EFT number of 17 positions for Master File and IDRS research (except command code EFTPS). Note: The two additional leading digits are not used on EFTPS search.
Command Code EFTPS — REQUEST
Exhibit 2.3.70-1 Command Code EFTPS — REQUEST Input Screen—Definer E Shows the command code EFTPS with definer E on IDRS screen with a 15 digit EFT number all on the first line of the screen. Please click here for the text description of the image. Record Element Description: Element Line Char Pos Description 1 1 5 1–5 EFTPS 2 1 1 6 Definer = E 3 1 15 7–21 EFT Number
Command Code EFTPS — REQUEST
Exhibit 2.3.70-2 Command Code EFTPS — REQUEST Input Screen—Definer R Shows the command code EFTPS with definer R on IDRS screen with an 18 digit reference number, a space, and the 4 digit payment year. Please click here for the text description of the image. Record Element Description: Element Line Char Pos Description 1 1 5 1–5 EFTPS 2 1 1 6 Definer = R 3 1 18 7–24 Reference Number (May be less than 18 characters) 4 1 1 25 Space 5 1 4 26–29 YYYY (Payment Year)
Command Code EFTPS — REQUEST
Exhibit 2.3.70-3 Command Code EFTPS — REQUEST Input Screen—Definer T Shows the command code EFTPS with definer T on IDRS screen with a TIN, space, payment date (in MMDDYYYY format), and payment amount. Please click here for the text description of the image. Record Element Description: Element Line Char Pos Description 1 1 5 1–5 EFTPS 2 1 1 6 Definer = T 3 1 9 7–15 TIN (NNNNNNNNN) 4 1 1 16 Space 5 1 8 17–24 Payment Date (MMDDYYYY) 6 1 1 25 Space 7 1 15 26–39 Amount $$$$$.CC (Decimal must be entered; No commas) Enter leading "-" sign for reversals.
Command Code EFTPS — RESPONSE
Exhibit 2.3.70-4 Command Code EFTPS — RESPONSE Display Screen Shows the EFTPS response screen for all input choices. Please click here for the text description of the image. Element Line Char Pos Description 1 1 6 1–6 EFTPS Command code with Definers E (EFT Number), R (Reference Number, Payment Year), or T (TIN, Payment Amount, Payment Date). 2 1 15 20–34 EFT Number — A unique number used to identify the electronic tax payment. 3 1 4 52–55 NAME CONTROL CODE — Four digit code used to identify taxpayer. 4 1 11 65–75 TIN — (NN-NNNNNN;NNN-NN-NNNN) — EIN or SSN. 5 3 5 16–20 TAX TYPE CODE — The first four digits of the composite number are the actual form number. The fifth position designates type of payment, such as "Deposit" . Example: 94105 = 941 Federal Tax Deposit Payment. See IRM 3.17.277–1 in the Electronic Payments IRM for a complete list. 6 3 6 43–48 43–48 TAX PERIOD DATE — A six digit code used to identify the end of tax period for a given return. 7 3 2 64–65 FISCAL YEAR MONTH CODE — The month in which the fiscal year of the entity ends. 8 5 15 16–30 FORM NUMBER: — The number used to identify a form type. 9 5 9 45–53 DFI NUMBER — A nine (9) digit number which identifies the bank where the taxpayer's account resides. Also known as the Routing Transit Number (RTN). 10 5 10 65–74 STATUS— Identifies the current status of a transaction. 11 7 10 17–26 PAYMENT DATE— The date the taxpayer will be credited for making a payment. 12 7 10 51–60 ORIGINATION DATE — The date the taxpayer gives the payment data to the Financial Agent. 13 7 1 77 TRANSACTION INDICATOR — Identifies the type of transaction. 0 = Payment 1 = Reversal, taxpayer error 4 = Reversal, non-taxpayer error 8 = Unidentified Payment 9 = Unidentified Reversal A = Payment Offset B = Reversal Offset R = ACH Credit Reversal 14 9 10 26–35 ORIGINAL PAYMENT DATE — The payment date of the original transaction; contained only in a reversing transaction. 15 9 15 61–75 EFT TRANSACTION AMOUNT — The amount received for application to the taxpayer's account. 16 11 10 17–26 BATCH NUMBER — A unique number assigned to each batch of transactions. 17 11 18 51–68 REFERENCE NUMBER: A verification number issued to the EFTPS user for each tax report entered successfully into the system. 18 14 2 1–2 AUDIT TRAIL SEQUENCE NUMBER: A sequential number assigned to an audit record. 19 14 15 10–24 EFT NUMBER — See Element 2 20 14 10 27–36 EFT AUDIT DATE — The date an audit record is created. 21 14 16 38–53 ORIGINAL ELEMENT TEXT— The value of a data element before a change has been made. 22 14 16 55–70 CHANGED ELEMENT TEXT — The value of a data element after a change has been made. 23 14 2 73–74 ELEMENT TYPE — Used on the audit record to identify a field that was changed. 1 = TIN 2 = Name Control 3 = Tax Period 4 = Payment Date 5 = Origination Date 6 = Status 8 = Tax Type 9 = FUTA 10 = Original Payment Date 24 23 Number of pages displayed
Paging display
Exhibit 2.3.70-5 Paging display Paging Display (line 23): The paging message shows the total number of pages available to view. The number displayed after the literal is the next page available to view. The cursor is automatically positioned following the literal EFTPG nn. Keep cursor after page number and hit 'page up' key to go to next page. To view a specific page, use left arrow key to position cursor over the next page number available. Enter the page number and hit 'page up' key. For example, in the exhibit, EFTPG 02 is shown. Use arrow key to move cursor to 2. Type 5 and the 'page up' key. Page 05 will display. Message Display (line 24): Messages received from the CRS system displays.
Source: official text