Internal Revenue Manual
IRM 2.4.19 — Command Codes REQ77, FRM77 and FRM7A
Part 2. Information Technology
Chapter 4. IDRS Terminal Input Section 19. Command Codes REQ77, FRM77 and FRM7A 2.4.19 Command Codes REQ77, FRM77 and FRM7A Manual Transmittal August 28, 2025 Purpose (1) This transmits revised IRM 2.4.19, IDRS Terminal Input, Command Codes REQ77, FRM77 and FRM7A. Material Changes (1) See Exhibit 2.4.19-5: Removed requirement for XREF fields for TC 971 AC 073 and AC 074 Added requirement for MISC field for TC 971 AC 818. (2) See IRM 2.4.19.3 New Error Response entry for AC 818 (3) Updated Chief Information Officer from Rajiv Uppal to Kaschit Pandya Effect on Other Documents IRM 2.4.19, dated December 10, 2024, is superseded. Audience LB&I, SB/SE, TE/GE, TS. Effective Date (08-28-2025) Kaschit Pandya Chief Information Officer
Program Scope and Objectives
2.4.19.1 (12-10-2024) Program Scope and Objectives This IRM Section provides the instructions for the use of Command Codes REQ77, FRM77 and FRM7A. Purpose: This section provides contains terminal input instructions and research response displays for Command Codes (CC) REQ77, FRM77, and FRM7A. Audience: IRS tax Technicians and Account Management employees. Policy Owner: Chief Information Officer. Program Owner: Customer Service. Primary Stakeholders: Taxpayer Services (TS). Program Goals: This program will support entry of the Transaction Codes (TC) listed in See IRM 2.4.19-4. It supports direct terminal entry and provides transaction data consistency for each unique Transaction Code.
Background
2.4.19.1.1 (01-01-2023) Background FRM77 validates transaction code input before sending to EOD and Masterfile. REQ77 depending on definer used will display either FRM77 or FRM7A input screens.
Authority
2.4.19.1.2 (01-01-2024) Authority The FRM77 Command code was developed as a means to input non monetary transactions.
Responsibilities
2.4.19.1.3 (01-01-2023) Responsibilities Applications Development is responsible for operation and maintenance of the command codes.
Program Management and Review
2.4.19.1.4 (01-01-2024) Program Management and Review FRM77 validates information for each transaction and will provide either a "Request Complete" or specific fields flagged as unacceptable, prompting the user to correct the information.
Program Controls
2.4.19.1.5 (01-01-2024) Program Controls Access to this program is governed by SACS.
Terms/Defintions/Acronyms
2.4.19.1.6 (01-01-2025) Terms/Defintions/Acronyms Acronym Definition IMF Individual Master File. BMF Business Master File. EPMF Employee Plans Master File. NMF Non Master File. TIN Taxpayer Identification Number MFT Code Masterfile Tax Code. FLC File Location Code. BOD Business Operating Division. TDA Taxpayer Delinquent Account. ASED Assessment Statute Expiration Date. CSED Collection Statute Expiration Date. TEFRA Tax Equity and Fiscal Responsibility Act. BBA Bipartisan Budget Act. FATCA Foreign Account Tax Compliance Act. IDRS Integrated Data Retrieval System. FTD Federal Tax Deposit. DLN Document Locator Number.
Related Resources
2.4.19.1.7 (01-01-2024) Related Resources The following resources may assist in performing the work as outlined in this IRM: Document 6209, Section 8C-9 TC 971 Action Codes Servicewide Electronic Research Program (SERP) - IDRS Command Code Job Aid Integrated Data Retrieval System (IDRS) Integrated Automation Technologies (IAT)
Overview of Command Codes REQ77, FRM77 and FRM7A
2.4.19.2 (01-01-2006) Overview of Command Codes REQ77, FRM77 and FRM7A Command Code REQ77 is used to request a format to input a transaction normally input on Form 3177, Notice of Action for Entry on the Master Files/IDRS, or a related document. The format requested would be either Command Code FRM77 or FRM7A format. Command Code REQ77 with a blank definer will result in the FRM77 format. Command Code REQ77 with a definer of A will result in the FRM7A format. If no taxpayer account information (TIN, File Source, MFT, Tax Period and Name Control) is input with REQ77 with a blank definer then a prior Command Code entry is necessary. Command Code ENMOD or SUMRY should be used if the input transaction changes entity information. Command Code TXMOD should be used if the transaction addresses a tax module. ADJ54 and ACTON, as well as FRM77 itself, can also be used as the prior Command Code. If the taxpayer account information is entered with REQ77, no prior Command Code is necessary. No prior Command Code is used when REQ77 is input with an A definer. If a Transaction Code 122 or 126 is to be generated, the taxpayer information must be entered with CC REQ77. Command Code FRM77 will generate one transaction. Command Code FRM7A will generate up to twenty-one transactions, one transaction for each line of valid input. The file source of all transactions input on one screen must be the same. Command Code FRM77 will generate a dummy entity module when the taxpayer entity module is not present on the Taxpayer Information File (TIF) and the name control matches the NAP name control, and the plan number matches the NAP plan number (EPMF account). If a transaction addresses a tax module that is not present, a dummy tax module will be generated. The dummy entity and tax modules will not be generated for NMF transactions nor will they for transactions that fail the additional NAP and Individual Master File On-Line (IMFOL) or Business Master File On-Line (BMFOL) validations (see #8). If the input is for a BMF or an IMF/MFT–30 and there is no tax module match on the TIF or there is a 2 in the MOD-MEMO-CD, the IMFOL/BMFOL will be accessed by the NAP to see if there is a match on the master file. If not, the transaction will not be generated unless it is one that can establish a tax module (TC 460, 468, 469, 470, 474, 480, 500, 520 (CC 61-67, 81, 83, 85), 540, 560, 582, 810, 930, 960 or 971 (with selected action codes). These transactions must then pass additional NAP validations using the ADDITIONAL-FIELD-IND-GRP before they will be generated. See IRM 2.4.19.2 #4, for error messages resulting from these validation checks. Transactions input through IDRS can be identified by the Julian date in the DLN. It is the current processing date plus 400. A return to prior Command Code TXMOD, ENMOD or SUMRY may be accomplished with entry of the Command Code alone. Transactions will have the TIN and Name Control matched with the data present on the TIF. If the Name Control does not match the TIF, an appropriate error message will be returned. If this is a dummy account with a 3 in the MEMO-CD of the BASIC-ENTITY-REC, it will be treated as a full account. If the Name Control matches and it is a dummy account (MEMO-CD 2), the TIN and Name Control will be matched against Master File data on the NATIONAL ACCOUNT PROFILE (NAP) unless the transaction is 971 or 972 with action code 63. If this is an EPMF account (regardless if a dummy or a full account) the plan number will be matched against the NAP plan number. It will work as follows: FRM77 will access the NAP and matching will be done from the information present, and either the transaction will be accepted or an appropriate error message will be returned. FRM7A will not access the NAP. If NAP validation is required, an error message will be returned to the operator requesting the transaction be reinput using FRM77. FRM77 may be used as a prerequisite of Command Codes ACTON and DOALL. Because of the protected fields, user should move cursor to the " home position" (row 1, column 1) and clear the screen when using FRM77 as a prerequisite.
Error Responses
2.4.19.3 (08-28-2025) Error Responses Error messages will be displayed in inverse video on line 14 of FRM77. For Command Code FRM7A some error messages will appear at the end of the relevant line and some on line 24. For FRM77, a blinking asterisk will be displayed in inverse video to the right of erroneous fields. For FRM7A, an asterisk will be placed to the right of erroneous fields (if an error occurs in the 4-digit sequence number an asterisk will not overlay that fourth number field; an error message will display on line 24). General Error Messages — REQ77, FRM77 and FRM7A (Messages in bold print are for FRM7A): "INVALID TIN/FILE SOURCE" , "TIN/FS" — Subroutine UVALTIN found the TIN or File Source invalid. "NAME CONTROL INVALID" , "NAME CTRL INV" — Subroutine UVALNCL found the Name Control invalid. "MFT INVALID" , "MFT INV" , "MFT INCONSISTENT WITH FILE SOURCE" or"MFT INC" — Subroutine UVALMFT found the MFT either invalid or inconsistent. "TAX PERIOD INVALID" , "TXPD INV" , "TAX PERIOD INCONSISTENT WITH MFT" or "TXPD INC" — Subroutine UVALTX2 found the Tax Period either invalid or inconsistent. "PLAN NUMBER INVALID" — Either the input Plan Number on an EPMF account request is missing or invalid or else a Plan Number was put in on a request for a transaction to another file. (not for FRM7A). "Error Messages — FRM77 and FRM7A" (Messages in bold print are for FRM7A — Messages (k) through (p) are the same for both command codes): "REQUEST DENIED/ACCOUNT NOT PRESENT" , "NO ACCT" —The account is not present on the TIF (This message applies to NMF accounts only). "REQUEST DENIED/MODULE NOT PRESENT" , "NO MOD" — The tax module is not present (NMF account). "REQUEST DENIED - DUMMY ACCT PRESENT" , "DUMMY ACCT" — The account is a dummy one (NMF account). "REQUEST DENIED - DUMMY MOD PRESENT" , "DUMMY MOD" — The tax module is a dummy one (NMF account). "REQUEST DENIED - MEMO ACCT PRESENT" , "MEMO ACCT" — The taxpayer account is a memo account. "REQUEST DENIED - MEMO MOD PRESENT" , "MEMO MOD" — The tax module is a memo tax module. "TXPD GREATER THAN CURRENT DATE - TC 460" , "TXPD > CURDT" — TC 460. "EXTENSION DATE < TAX PERIOD + 3 YRS" , "TC 560 EXDT" — TC 560. "CSED EXPIRED, ENTER EARLIER TRANS-DT" , "CSED EXPIRED " — TC 550, current date is not earlier than the LATEST-MOD-CSED; must enter a TRANS-DT with earlier date. "TC 930 NOT VALID FOR THIS TAX PERIOD" , "WRONG TXPDYR " — TC 930 not allowed for prior year or future year modules. "USER MAY NOT ACCESS THIS MASTER FILE" , "MF ACCESS DENIED" — A user attempts to access an IMF account or a BMF account when it is not authorized by his/her profile. "TIF N/C MISMATCH - (current nameline form TIF)" — The Name Control input does not match the Name Control on a full TIF account. (FRM7A will only have the current nameline without the message). "TIF N/C MISMATCH - (name control from the TIF)" — The Name Control input does not match the Name Control on a TIF dummy account. "TIF N/C MISMATCH - C/D" — The Name Control input does not match because the dummy account has a check digit. "MOD BAL AMT" — Service Center module balance is too large for a TC 530 with Closing Code 09. "I/0 ERRORT" — An error was encountered when attempting to access the TIF database. "CLOS-CD 90 INVALID WITH SC STATUS CD" — When entering a TC 470 CC 90 on a SC-STATUS-HIST-REC with a previous status code of 41-44, 46, 60, 71, 72 or 91. "PLEASE CORRECT INVALID DATA ON SCREEN" — The invalid element will be asterisked. The transaction is not generated. (Line 24 or FRM7A). Additional Error Messages for FRM77 (Messages (h) through (ag) are result of subroutine UVER-ACCT). "XREF TIN/FILE SOURCE INVALID" — The Cross Reference TIN and/or File Source is invalid. "XREF NAME CONTROL INVALID" — The Cross Reference Name Control is invalid. "XREF TAX PERIOD INVALID or XREF TAX PERIOD INCONSISTENT WITH MFT" — The Cross Reference Tax Period is either invalid or inconsistent. "XREF TAX PERIOD INCONSISTENT W/ XREF MFT" — The Cross Reference Tax Period is either invalid or inconsistent with the Cross Reference MFT. "CDS 93-94, 96-97 FOR SC COLL BR USE ONLY" — TC 971/972 with a 971/151-CD of 93, 94, 96 and 97 are restricted to service center Collection Branch employees. "DEADLOCK BETWEEN RUN UNITS -TRY LATER" , "LONG RECOVERY IN PROCESS" , "SHORT RECOVERY IS PROCESS" , "ITIF, BTIF, ZTIF1 DOWN" and "ITIF, BTIF, ZTIF1 RESTRICTED" — Rollback exception messages. "REMARKS FIELD IS INVALID OR INCOMPLETE" — Remarks are less than 3 nonblank characters or contain special characters "=" , "h" , "g" , "[" or "]" . "TIN NOT ESTABLISHED ON MF" — No match found for BMF TIN. "SSN NOT ON MF AS VALID OR INVALID-CC INOLE CAN BE USE TO VALIDATE DM-1 SSN/NAME" — No match found for IMF TIN. "ACCOUNT FOUND ON OPPOSITE VALIDITY - CC INOLE CAN BE USED TO VALIDATE SSN/NAME" — Match was found for opposite validity of IMF TIN. "TIN NOT FOUND ON IMFOL OR BMFOL" — No match found for IMF or BMF TIN. "TIN IS NOT FOUND ON THE EPMF OR THE BMF" — No match found for EPMF TIN. "TIN IS NOT ON THE EPMF, IS ON THE BMF" — A match for an EPMF TIN was found on the BMF file. "PLAN NUMBER INPUT IS NOT ESTABLISHED ON THE EPMF" — The input plan number did not match the plan number of the EPMF-PLAN-GRP for this TIN. "CRS/NAP ACCESS NOT AVAILABLE - TRY LATER" — Reinput transaction at a later time. "NATIONAL ENTITY FILE NOT AVAILABLE - TRY LATER" — Reinput transaction at a later time. "NAME CONTROL MISMATCH ON NAP" (taxpayer's first nameline). Name control does not match. Correct and reinput transaction. (If the TIN is good, but the transaction's name control does not match the name control present on the NAP, it will return the message printed above followed by the first nameline as it appears on the NAP.) "MASTER FILE DOES NOT HAVE A TAX MODULE FOR THIS TAX PERIOD" (UPC 159 or UPC 309 RC 1 - for TC's that cannot establish a tax module). "A TC 150 HAS ALREADY POSTED FOR THIS TAX PERIOD - REQUEST RETURN" (for TC 930). "A TC 150 HAS ALREADY POSTED FOR THIS TAX PERIOD" (UPC 317 RC 4 -for TC 460/MFT 60). "TAX MODULE ON MF DOES NOT HAVE A TC 150 POSTED" (UPC 173 RC 5, UPC 327 RC 1, UPC 344 RC 7 - for IMF TCs 420 AND 811 AND BMF TCs 470 AND 550). "IMF DOES NOT HAVE A NAME LINE EQUAL TO OR EARLIER THAN THE TAX PERIOD YR" (UPC 188). "TAX PERIOD MONTH DOES NOT MATCH THE FYM ON THE MASTER FILE" (UPC 162). "SCRAMBLED SSN IS A "1" AND MFR IS AN "8" FOR THIS ACCOUNT" (UPC 177). "MFR FOR THIS ACCOUNT IS AN "8" " (UPC 182). "THIS ACCOUNT IS ONLY VALID FOR POSTING FORM 990 GROUP RETURN TRANSACTIONS" (UPC 383 RC 1). "THE FRCs ON THE BMF ARE "88" -RESEARCH FOR ANOTHER TIN" (UPC 341 RC 1). "THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC ON THE BMF AND THE EO ENTITY STATUS IS 41" (UPC 329 RC2). "THE INPUT MFT IS NOT COMPATIBLE WITH THE FRC ON THE BMF" (UPC 329 RC 1). "THIS MFT IS NOT VALID WITH THE EMPLOYMENT CODE OR EO SUBSECTION OR EO STATUS ON THE BMF" (UPC 308 RCs 5 and 9). "THIS MFT IS NOT VALID WITH AN EMPLOYMENT CODE OF "S" " (UPC 343 RC 1). "THE BMF DOES NOT HAVE A SIGNIFICANT FRC FOR THIS MFT" (UPC 341 RC 2 for TC 960). "THIS ACCOUNT DOES NOT HAVE AN EO SECTION" (UPC 366 RC 1 -for MFTS 33, 34, 37, 44, 50 or 67). "TAX PERIOD MONTH DOES NOT MATCH THE CURRENT OR PRIOR FYM ON THE MASTER FILE" (UPC 307 RC 1 -for MFTs 02, 05, 06, 33, 36, 37, 44 or 67). "THE NAP MAY NOT BE ACCESSED WHEN IN TRAINING MODE" — There is no NAP for the training data base. "CDS 200–214 & 220 FOR KCSC CFO USE ONLY " — TC 971/972 with a 971/151-CD of 200-214 and 220 are reserved for CFO use at KCSC. "RESERVED FOR SC ACCOUNTING ONLY" — This type of transaction may only be executed by approved Service Center accounting personnel only. "DLN INCONSISTENT WITH 971-CD" — For TC 971/972 with a 971/151-CD of 301 and 302 the File Location Code portion of the REVERSAL-DLN can not be 65, 71, or 72. For TC 971/972 with a 971/151-CD of 303-309 the File Location Code portion of the REVERSAL-DLN must be 65, 71, or 72. "INNOCENT SPOUSE-CONTROL BASE REQUIRED" — For TC 971 with a 971/151-CD of 065 a Control Base is required. "RESERVED FOR OSC PERSONNEL ONLY" — Input is limited to Ogden Service Center Personnel only. "TRANS NOT PERMITTED BY SC PERSONNEL" — Transaction input is not permitted by Service Center Personnel. "RESERVED FOR ANSC, ATSC, AUSC, BSC, KCSC, FSC PERSONNEL ONLY" — Input is limited to Andover, Atlanta, Austin, Brookhaven, Kansas City and Fresno Service Center Personnel only. "RESERVED FOR BSC PERSONNEL ONLY" — Input is limited to Brookhaven Service Center Personnel only. "RESERVED FOR ERRONEOUS REFUND UNIT ONLY" — Input is restricted to Erroneous Refund Unit personnel only. "RESERVED FOR BACKUP WITHHOLDING AREAS" — Input is restricted to Backup Withholding areas of Brookhaven and Philadelphia Service Centers. "RESERVED FOR F&PC REFERRAL AND OVERSIGHT UNITS OF PSC AND KCSC" — Input is limited to F&PC Referral and Oversight Units of Philadelphia and Kansas City Service Centers. "RESERVED FOR WITHHOLDING COMPLIANCE AREA" — Input is limited to Withholding Compliance areas. "RESERVED FOR CRIMINAL INVESTIGATION AREA" — Input is limited to Criminal Investigation areas. "RESERVED FOR HQ ANALYSTS AND TOP LIAISONS" — Input is limited to Headquarter Analysts and TOP Liaison Personnel only. "RESERVED FOR LB&I IIC AND IBC" — Input is limited to LB&I IIC and IBC Personnel. "RESERVED FOR BMF AUR HQ AND OSPC" — Input is limited to BMF AUR staff. "RESERVED FOR IPSO PERSONNEL ONLY" — Input is limited to IPSO Personnel. "RESERVED FOR IPSU & IP PERSONNEL ONLY" — Input is limited to IPSU and IP Personnel. "RESERVED FOR RICS PERSONNEL ONLY" — Input is limited to RICS Personnel. "SC MUST BE 19 OR 49" — Valid values for TC480-SC-CD are blanks, 19, or 49. "TRANS-DT MUST BE 1/1/1995 OR LATER" — Input TRANS-DT must be 1/1/1995 or later. "INVALID ABA-NUM" — Input of ABA-NUM is not valid according to American Banking Standards. "TC 130 DLN-CD 102 VALID FOR IMF ONLY" — Input of TC 130 with a DLN-CD of 102 is restricted to IMF accounts. "MANAGER INPUT REQUIRED. AGGREGATE SC-MOD-BAL > $5000" — Input of a TC 530 by an ACS SB/SE employee with a aggregate SC-MOD-BAL > $5000 will not be allowed. The input must be done by a ACS SB/SE manager. "MANAGER INPUT REQUIRED. AGGREGATE SC-MOD-BAL > $10,000" — Input of a TC 530 by an ACS SB/SE employee with a aggregate SC-MOD-BAL > $10,000 will not be allowed with CLOSING CODE 03, 08, or 12. The input must be done by a ACS SB/SE manager. "NO BACKUP WITHHOLDING ACTIVITY ON MODULE" — Input of TC 971 with a 971/151-CD of 190 is not permitted on modules that do not indicate BACKUP WITHHOLDING activity. "BACKUP WITHHOLDING INDICATOR NOT SET" — The BACKUP-WITHHOLDING-IND in the BASIC-TAX-MOD-REC does not have a significant value. "RESERVED FOR PSC AND KCSC BWH AREAS" — Input is restricted to the Backup Withholding Areas of Kansas City and Philadelphia Service Centers. "NO OPEN MODULE ON IDRS" — Input is not allowed if there is not a open TDI on the module. "TX-PRD CAN NOT BE PRIOR TO 200612" — The TAX PERIOD can not be prior to 200612. "VALID TX-PRD = 200609/12, 200703/06/09, 200803/06/09" — The TAX PERIOD must be 200609, 200612, 200703, 200706, 200709, 200803, 200806 or 200809. "VALID TX-PRD = 200612, 200712, 200812" — The TAX PERIOD must be 200612, 200712 or 200812. "VALID TX-PRD RANGE IS 200608 - 200808" — The TAX PERIOD must be in the range of 200608 - 200808. "INVALID FLC" — The input FILE LOCATION CODE is invalid. "INVALID DATE" — Date in MISC field must be in MMDDYYYY format. "INVALID CHARACTERS, MUST BE A-Z OR 0-9 ONLY" — Alphanumeric input only. "(OPTIONAL - OR +), 1 TO 15 DIGITS, IN CENTS" — AC 741 MISC field format requirements. "3 DIGIT CRN, SPACE, 3-14 DIGITS, IN CENTS" — AC 356 MISC field format requirements. "FREEZE-RLS-AMT MUST BE MORE THAN MISC-AMT" — AC 356 Freeze-release amount must be more than MISC amount. "USER NOT AUTHORIZED TO INPUT TRANSACTION" — User is not an authorized employee to input a TC 530 transaction. "17 CHARACTERS, NO SPACES, (-) OR (_)'" — AC 830 MISC field format requirements. "MISC POS-1 MUST BE L, C, OR, N)'" — AC 804 MISC field format requirements. "MISC CAN BE CVC, EPE, CVC/EPE, EPE/CVC" — AC 831 MISC field format requirements. "INTEREST FRMT MUST BE 99.99, A SPACE, THEN AMT OWED (e.g. 99.99 99999999999999)" — AC 818 MISC field format requirements. Additional Error Messages for REQ77 "REQUEST DENIED/INCORRECT DEFINER" — The definer is not blank or A. "REQUEST DENIED/IMPROPER INITIALIZATION" — With a blank definer the taxpayer account information was not input with the request and the prior command code was not ENMOD, TXMOD, SUMRY, ACTON or ADJ54. This message could also mean the account is not present on the TIF. Additional Error Messages for FRM7A: (Messages (d) and (e) will appear on line 24) "TRY LATER" , "NO ITIF, BTIF, ZTIF1" — Rollback exception messages. "MUST ACCESS NAP-USE FRM77" — A dummy or nonexistent TIF BMF or IMF account or tax module requires access of the NAP or CFOL by FRM77. "MF TAX MOD HAS NO TC 150 POSTED" — A tax module with MOD-MEMO-CD of 4, 5 or 6 has been encountered for a TC 470 or TC 550. "NO ACCOUNT INFORMATION INPUT" — Lines 2–23 are blank. "DATA ON LINE 24" — Line 24 was not blank. "MFT 46/76 NOT ALLOWED USE FRM77" — FRM7A will not process MFT 46 and 76. FRM77 must be used for these MFT's. Note: For line with invalid elements. Lines in which all elements have been found to be valid and for which a transaction has been generated will be blanked out on the response screen.
Valid Response
2.4.19.4 (01-01-2006) Valid Response If Command Code REQ77 is input correctly, the format for FRM77 or FRM7A will be generated. If Command Code FRM77 is input correctly, the input screen will be returned with the message "REQUEST COMPLETE" on line 14. If Command Code FRM7A is input correctly, the first and second lines of the input screen will be returned with all other lines blank and the message "REQUEST COMPLETE" will appear on line 24.
Command Code REQ77 Input
Exhibit 2.4.19-1 Command Code REQ77 Input Input screen There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. Record Element Description Item Line Position Description 1 1 1–5 COMMAND CODE: REQ77 2 1 6 COMMAND CODE DEFINER: blank or A 3 1 7–18 TIN and FILE SOURCE: Not used when the definer is A. If definer is blank, may be input. If not the prior command code must be ENMOD, TXMOD, SUMRY, ACTON, ADJ54, or FRM77 itself. Format is nn-nnnnnnnvb (EIN) or nnn-nn-nnnnv (SSN). 4 2 1–2 MFT CODE: Must be present if TIN is present 5 2 4–13 PLAN NUMBER and TAX PERIOD: Must be present if TIN is present. The format is nnnbnnnnnn (Plan Number and Tax Period, for BMF and EPMF) or nnnnnn (only Tax Period, no Plan Number, for IMF and NMF). 6 3 1–4 NAME CONTROL: Must be present if TIN is present.
Command Code REQ77 Response
Exhibit 2.4.19-2 Command Code REQ77 Response Response screen There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. Record Element Description Item Line Position Description 1 1 1–5 COMMAND CODE: FRM77 2 1 7–18 TIN and FILE SOURCE: Either input with REQ77 request or else from prior command code. 3 1 26–29 MFT CODE LITERAL: generated. 4 1 30–31 MFT CODE: Either input with REQ77 request or else from prior command code. 5 1 34–40 TAX PERIOD LITERAL: generated. 6 1 41–46 TAX PERIOD: Either input with REQ77 request or else from prior command code. 7 1 49–56 PLAN NUMBER LITERAL: generated. 8 1 57–59 PLAN NUMBER: Either input with REQ77 request or else from prior command. 9 1 62–69 NAME CONTROL LITERAL: generated. 10 1 70–73 NAME CONTROL: Either input with REQ77 request or else from prior command code. 11 2 1–3 TRANSACTION CODE LITERAL: generated. 12 2 12–30 TRANSACTION REGISTER LITERAL: generated. 13 2 34–47 POSTING DELAY CODE LITERAL: generated. 14 2 51-54 FLC LITERAL: generated 15 3 1–13 EXTENSION DATE LITERAL: generated. 16 3 24–36 EMPLOYEE CODE LITERAL: generated. 17 3 47–55 TRANSACTION LITERAL CODE: generated 18 4 1–11 CLOSING CODE LITERAL: generated. 19 4 16–41 RESPONSIBILITY UNIT CODE/JURISDICTION CODE LITERAL: generated. 20 4 45–53 TC 148 CODE LITERAL: generated. 21 4 58–69 BANKRUPTCY CODE LITERAL: generated. 22 5 1–7 DLN CODE LITERAL: generated. 23 5 13–22 BANKRUPTCY/LITIGATION LOCATION CODE LITERAL: generated. 24 5 25–40 LAST RETURN AMOUNT CODE LITERAL: generated. 25 5 46–57 TC 480 SC CD LITERAL: generated 26 6 1–6 CYCLE LITERAL: generated. 27 6 1121 APPELLATE OFFICE CODE LITERAL: generated. 28 6 27–34 CSED CODE LITERAL: generated. 29 6 40–46 BOD CODE LITERAL: generated. 30 6 51–64 BOD CLIENT CODE LITERAL: generated. 31 7 1–8 SEQUENCE NUMBER LITERAL: generated. 32 7 14–26 REVERSAL DLN LITERAL: generated. 33 7 45–57 SECONDARY DATE LITERAL: generated. 34 8 1–7 CAF CODE LITERAL: generated. 35 8 11–23 971/151 CODE LITERAL: generated. 36 8 29–45 TC 550 DEFINER CODE LITERAL: generated. 37 8 51–59 FEMA NUMBER LITERAL: generated. 38 9 1–4 ULC LITERAL: generated. 39 9 8–26 FREEZE RELEASE AMOUNT LITERAL: generated. 40 9 43–50 AMERICAN BANKING ASSOCIATION NUMBER LITERAL: generated. 41 10 1–13 TC 46X GROUP CODE LITERAL: generated. 42 10 17–33 TC 583 DEFINER CODE LITERAL: generated. 43 10 37–50 TDI SELECT CD LITERAL: generated. 44 10 55-71 TC 925 PROCESS CD LITERAL: generated. 45 11 1–9 CROSS REFERENCE TIN LITERAL: generated. 46 11 24–36 CROSS REFERENCE NAME LITERAL: generated. 47 12 1–12 CROSS REFERENCE TAX PERIOD LITERAL: generated. 48 12 21–33 CROSS REFERENCE PAY PLAN LITERAL: generated. 49 12 39–47 CROSS REFERENCE MFT LITERAL: generated. 50 12 52–56 MISCELLANEOUS LITERAL: generated. 51 13 1–12 CORRECTION DATE INDICATOR LITERAL: generated. 52 13 16–31 REFILE LIEN INDICATOR LITERAL: generated. 53 13 35–43 2032 INDICATOR LITERAL: generated.
Command Code REQ77 with definer A Response
Exhibit 2.4.19-3 Command Code REQ77 with definer A Response Response screen There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. Record Element Description Item Line Position Description 1 1 1–5 COMMAND CODE: FRM7A 2 1 7–9 TRANSACTION CODE LITERAL: Generated. 3 1 11 TRANS REGISTER LITERAL: Generated. 4 3 1–3 TIN LITERAL: Generated. 5 3 14–17 NAME CONTROL LITERAL: Generated. 6 3 19–20 MFT LITERAL: Generated. 7 3 22–27 TAX PERIOD LITERAL: Generated. 8 3 29–30 CLOSING CODE LITERAL: Generated. 9 3 32–39 DATE LITERAL: Generated. 10 3 41–43 MISCELLANEOUS LITERAL: Generated. 11 3 45 CSED LITERAL: Generated. 12 3 47 POSTING DELAY LITERAL: Generated.
Transactions Valid with Command Code FRM77
Exhibit 2.4.19-4 Transactions Valid with Command Code FRM77 File IMF BMF EPMF NMF Transaction 122* — — * — 126* — — * — 130* * * — — 131* * * — — 136* — * — — 137* — * — — 148* * * — — 149* * * — — 151 — — * — 420 * * * — 421 * * * — 460 * * * — 462 * * * — 468 — * — * 469 — * — * 470 * * — * 471 — * — * 472 * * — * 474 * * * — 475 * * * — 480 * * — * 481 * * — * 482 * * — * 483 * * — * 488 — * — — 489 — * — — 500 * — — — 502 * — — — 510 * — — — 520 * * — * 521 * * — * 522 * * — * 524 * * — * 525 * * — * 528 * * — * 530 * * — * 531 * * — * 532 * * — * 540 * — — — 542 * — — — 550 * * — * 560 * * * — 570 * * — — 571 * * — — 572 * * — — 582 * * — * 583 * * — * 780 * * — * 781 * * — * 782 * * — * 788 * * — — 810 * — — — 811 * * — — 844 * * — — 845 * * — — 925 — * — — 930 * * * — 932 * * — — 960 * * * — 961 * * * — 971 * * * * 972 * * * * NOTE: 1) An asterisk in the file column indicates the transaction is valid for that file; a dash indicates that the transaction is not valid. TC 971 and 972 are valid for NMF only if the 971/151-CD is 043, 057, 063, 065-069, 157, 163, 200-214, 260-261, 605, 610-629, 663-665. NOTE: 2) Transactions which have an asterisk next to them are entity transactions. A TC 470 or 472 will be treated as an entity if the closing code is 97 and the MFT and tax period are zeroes. A TC 971 or 972 will be treated as an entity transaction if the 971/151-CD is 050, 051, 084-087, 192, 198, 265, 281, 298, 334-338, 341-349, 360, 362, 363, 381-385, 501, 504-506, 522 (IMF only), 523-525, 529, 647, 648, 688 and the MFT code and Tax Period are zeroes. NOTE: 3) TC 122 and 126 are non-pending transactions which are entities to the plan number. NOTE: 4) TC 524, 525 and 528 do not post to the master file NOTE: 5) TC 583 does not pend to the TIF. NOTE: 6) Input of a TC 925 is restricted to BMF AUR Staff.
Command Code FRM77 Input
Exhibit 2.4.19-5 Command Code FRM77 Input There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. Record Element Description Item Line Position Description and Validity 1 1 1–5 COMMAND CODE: FRM77 2 1 7–18 TIN and FILE SOURCE: Must be present. Format is nn-nnnnnnnvb (EIN) or nnn-nn-nnnnv (SSN). 3 1 30–31 MFT CODE: Must be present. Must be zeros for an entity transaction. 4 1 41–46 TAX PERIOD: Must be present. Must be zeroes for an entity transaction. 1) If TC is 460, the TAX PERIOD may not be greater than the current date. 2) If TC is 500 and the CLOSING CODE is 52 or 53 the TXPD-YR must be 1990 or subsequent. 3) If TC is 530, the CLOSING CODE is 17, 18 or 19, and the MFT is 03 the TAX PERIOD must be 200712 or earlier. If TC is 530, the CLOSING CODE is 17, 18 or 19 and the MFT is not 03 the TAX PERIOD must be 200812 or earlier. 4) If TC is 930, For BMF the TAX PERIOD year may be up to one year in the future, current year or one year prior. For IMF the TAX PERIOD year may not be greater than one year in the future. 5) If TC 971/972 with a 971/151-CD of 318 the TAX PERIOD must be 201012 or greater. 6) If TC 971/972 with a 971/151-CD of 370 the TAX PERIOD must be in a YYYY12 format. The first valid TAX PERIOD is 200612. 7) If TC 971/972 with a 971/151-CD of 371 If MFT CODE is 44 or 67 the valid TAX PERIOD range is 200608 - 200808. If MFT CODE is 01 then the valid TAX PERIOD's are 200609, 200612, 200703, 200706, 200709, 200712, 200803, 200806, 200809. If MFT CODE is 14 then the valid TAX PERIOD's are 200612, 200712, 200812. 8) If TC 971/972 with a 971/151-CD of 705 the TAX PERIOD must be 200901 or later. 9) If TC 971/972 with a 971/151-CD of 339, 340, 701, 702, 703, or 740 the TAX PERIOD must be YYYY08 or YYYY09. 10) If TC 971/972 with a 971/151-CD of 357 the TAX PERIOD must be YYYY09. 11) If TC 474 may not be greater than or equal to the current calendar year. 5 1 57–59 PLAN NUMBER: Must be blank unless the below exceptions apply: 1) Must be present if account is EPMF or BMF MFT 46 and 76. 2) May be present for MFT 68. 3) For TC 971 AC 001 or 002 with a MFT of 46 If the DOC-CD (in the CONTROL-DLN) is 61 then the PLAN NUMBER must be 000 or in the range of 100 - 199 If the DOC-CD (in the CONTROL-DLN) is 62 then the PLAN NUMBER must be 000 or in the range of 300 - 399 If the DOC-CD (in the CONTROL-DLN) is 72 then the PLAN NUMBER must be 000 or in the range of 500 - 599 If the DOC-CD (in the CONTROL-DLN) is 74 then the PLAN NUMBER must be 000 or in the range of 700 - 799 If the DOC-CD (in the CONTROL-DLN) is 75 then the PLAN NUMBER must be 000 or in the range of 900 - 999 If the DOC-CD (in the CONTROL-DLN) is 88 then the PLAN NUMBER must be 000 or in the range of 200 - 299, 400 - 499 or 800 -899 If the DOC-CD (in the CONTROL-DLN) is 54 then the PLAN NUMBER must be in the range of 100 - 599, 700-999. 4) For TC 971 AC 001 or 002 with a MFT of 84 If the DOC-CD (in the CONTROL-DLN) is 05 then the PLAN NUMBER must be in the range of 100-999 If the DOC-CD (in the CONTROL-DLN) is 81 then the PLAN NUMBER must be 000 5) For TC 971 AC 001 or 002 with a MFT of 85 If the DOC-CD (in the CONTROL-DLN) is 85 then the PLAN NUMBER must be 000 or in the range of 100 - 499 If the DOC-CD (in the CONTROL-DLN) is 54 then the PLAN NUMBER must be in the range of 100 - 499. 6) For TC 971 AC 001 or 002 with a MFT of 86 If the DOC-CD (in the CONTROL-DLN) is 86 then the PLAN NUMBER must be 000 or in the range of 100 - 499 If the DOC-CD (in the CONTROL-DLN) is 54 then the PLAN NUMBER must be in the range of 100 - 499. 6 1 70–73 NAME CONTROL: Must be present. 7 2 4–6 TRANSACTION CODE: Must be present. See Exhibit 2.4.19-4 for valid transactions and files. Consistency checks: 1) If TC is 122 or 126, the MFT Code must be 74 and the Tax Period must be zeros (000000). 2) TC 540, 810 and 811 not valid with MFT 55. 3) TC 151, 420, 421, 560, 930, and 932 are not valid with MFT 13 or 55. 4) TC 474 and 475 not valid with MFT Codes 13, 15, 36, 42, 46, 50, 55, 76, 77 or 78, or for MFT Code 61 with Tax Period later than 198706. 5) If TC is 460 or 462, the MFT Code must be 02, 05, 06, 07, 08, 10, 12, 29, 30, 31, 33, 34, 36, 37, 42, 44, 50, 51, 52, 58, 60, 67, 76, 77 or 78. 6) If TC 468 or 469, the MFT Code must be 52 or 53. 7) If TC is 488 or 489, the MFT Code must be 02, 05, 07, 33, 34, 42, 46, 52, 58, 60, 61 or 76. If the MFT Code is 05, the Tax Period must be earlier than 198712. If the MFT Code is 33 or 34, the Tax Period must be 198106 through 198206. If the MFT Code is 61, the Tax Period must be 198510 only. 8) TC 420, 421 and 560 are not valid with MFT Code 15. 9) TC 510 is valid only with an IMF account with an invalid SSN (File Source is *). 10) TC 971/972 with a 971/151-CD of 100-109 are not valid with MFT 29. 11) TC 420, 421, 474, 475 and 971 with a 971/151-CD of 100-109 are not valid with MFT 31. 12) TC 149, 471, 500, 502, 510, 524, 525, 528, 540, 550, 560, 582, 583, 810 and 811 are not valid with MFT 46. 13) TC 470, 472, 474, 475, 481-483, 520, 521, 522, 524, 525, 528, 530-532, 550, 570, 582, 583, 930, 932, 971 and 972 are not valid with MFT 42. 14) TC 474, 475, 480, 481, 482, 483, 524, 525, 528, 844, 845, 930 and 932 are not valid with MFT 76. 15) See Exhibit 2.4.19-10 for elements of data which must be input for transactions. 8 2 31 TRANSACTION REGISTER INDICATOR: Values Meanings blank Print transaction on the Daily Transaction Register 1 Do not print transaction 9 2 48 POSTING DELAY CODE: Optional code representing number of cycles (1-6) to delay posting (For all transactions that post to Master File.) Must be entered (2-6) with TC 470, Closing Code 90, when module is in status 72. 10 2 55–56 FLC (FILE LOCATION CODE): A voluntary input field in which any valid FLC for a particular site may be input as listed below. If no value is entered into the FLC field, the DISTRICT-OFFICE- CODE will be passed to the Gendata record (EOD0120-010). ANSC: 01, 02, 03, 04, 05, 06, 08, 14, 16. ATSC: 07, 58, 59, 65. AUSC: 18, 71, 73, 74, 75, 76; International FLCs 20, 21 for IMF. BSC: 11, 13, 19, 22. CSC: 17, 31, 34, 35, 38; International FLCs 96, 97. FSC: 33, 68, 77, 89, 94, 95. KCSC: 09, 36, 37, 39, 41, 42, 43, 45, 46, 47, 48. MSC: 49, 56, 57, 61, 62, 63, 64, 72. OSC: 29, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 99. International; FLCs 60, 78 for BMF. PSC: 23, 25, 28, 51, 52, 54, 55. International FLCs 66, 98. 11 3 14–21 EXTENSION DATE: (MMDDYYYY) 1) EXTENSION DATE must be present if TC is 460, 468, 469, 550 or 560. For TC 460 approved IMF extensions, the date may not be lower than the RDD (Return Due Date) + 4 mos.; BMF, not lower than the RDD + 3 mos. The date may never exceed the RDD + 6 mos. except when 20 or 98 is input in the ULC. However, if the DLN-CD contains 000, 25, 47 or 17, signifying a denial the date must not be lower than the RDD or higher than the RDD + 6 mos. For TC 550 this date must not be before one month after the tax period ending date; for TC 560 not before three years. (This date check does not apply if MFT is 52 or if account is ). 2) DATE OF DEMAND must be present if TC is 844 and FREEZE RELEASE AMT (Memo amt) is present. Must be greater than Transaction Date and not greater than CURRENT-DATE plus 15 days. 3) If the TC is not 460, 468, 469, 550, 560, or 844, the field must be blank. 12 3 37–44 EMPLOYEE CODE: TC 930 must be present; TC 932 may be present (Field not used for EPMF). This field contains an Employee number less the first 2 digits (eight numerics); invalid if all zeroes. 13 3 56–63 TRANSACTION DATE: If no date is input, the current date will be generated for certain transactions. If present, the format is MMDDYYYY and it must not be later than the current date. The date also can not be prior to the start of the tax period when a modular transaction is being input. Consistency checks: 1) TC 971 AND 972 Transaction date must be present. If 971/151-CD is 001-003, 038, 065-069, or 078, 610-624 then the TRANSACTION DATE may be greater than the current date. If 971/151-CD is 001-003, 038, 064-068, 075, 078, 133, 169, 260, 261, 610-629 then the TRANSACTION DATE may not be more than one year past the current date. If 971/151-CD is 350, 352 or 353 then the TRANSACTION DATE must be prior to 01/01/2006. If 971/151-CD is 256, 257 or 597 then the TRANSACTION DATE may be prior to the current date. If 971/151-CD is 158, 175-176, 522-525, 530, 663-665 then the TRANSACTION DATE will be automatically populated with the current date. If 971/151-CD is 608 then the TRANSACTION DATE must be 01/01/2011 or later. If 971/151-CD is 609 then the TRANSACTION DATE must be 01/01/2009 or later. If 971/151-CD is 806 then the TRANSACTION DATE may not be more than 21 days past the current date. 2) Petition Date or Discharge Date must be present if TC 520 and 521 and Closing Code is 60-67, 81, 83-85 or TC 521 with Bankruptcy Indicator 999. Must not be greater than the current date. (This date is used to distinguish between pre-petition for which assessment is prohibited and post-petition periods which can legally be assessed). 3) Transaction date must be present if TC is 480, 481, 482, 483, 780, 781, 782 or 788. 4) TC 844 Transaction Date must be present if Extension Date and Freeze Release Amt are present. Must be less than Extension Date. 5) TC 500 Transaction Date must be present if closing code is 52, 53, 54, 55, 56 or 57. If CC is 52 or 53, Transaction Date must be greater than 08/01/1990. If CC is 54 or 55, Transaction Date must be greater than 11/20/1995. 6) TC 550 If LATEST MOD CSED is not later than the current date, the TRANS DT must be input with a date earlier than the LATEST MOD CSED. 7) For IMF MFT 29 transactions The date must not be before the tax period beginning date, except for TCs 460, 462, 520 or 521. For these transactions, the date must not be before 07/01/1976. 8) NMF transactions Any valid date is acceptable, including future dates. 9) BMF Transactions: a) MFT is 00 date must not be before 07011971. b) MFT is 13 date must not be before 01011980. c) MFT is 52 date must not be before 01011972. d) TC is 460, 462, 474, 475, 520 or 521. MFT is 33, 34,36,37, 44, 50 or 67 date must not be before 06011974. MFT is 58, 60, 61, 62, 63 or 64 date must not be before 07011971. MFT is 51, date must not be before 01011972. MFT is 42, date must not be before 01012000. MFT is 46 or 76, date must not be before 01011984. Any other MFT date must not be before 01011962. e) MFT is not 00 or 52 and TC is not one of those in (d) above the date must not be before the Tax Period beginning date. 10) IMF transactions: a) MFT is 00 date must not be before 01/01/1963. b) TC is 460, 462,474, 475, 520 or 521 date must not be before 01/01/1963. TC 520 CC 60-67 the date must be after 12/31/1994. c) MFT is 30 or 31 and TC is not 971 with a 971/151-CD of 1-3 or one of those in (b) above the date must not be before the Tax Period beginning date. d) MFT is 55 date must not be before 01/01/1975. 11) EPMF transactions The date must not be before 01/01/1975. 14 4 12–13 CLOSING CODE: 1) TC 130 may be present. (values are 03, 12, 24-32). If present, account must be IMF and an XREF-EIN and an XREF NM CTRL must also be input. 03 - Unable to locate. If address change posts, reissue TDA. 12 - Unable to contact. 24 - Hardship, follow-up if TPI is $20,000 or more. 25 - Hardship, follow-up if TPI is $28,000 or more. 26 - Hardship, follow-up if TPI is $36,000 or more. 27 - Hardship, follow-up if TPI is $44,000 or more. 28 - Hardship, follow-up if TPI is $52,000 or more. 29 - Hardship, follow-up if TPI is $60,000 or more. 30 - Hardship, follow-up if TPI is $68,000 or more. 31 - Hardship, follow-up if TPI is $76,000 or more. 32 - Hardship, follow-up if TPI is $84,000 or more. 2) TC 468 and 469 may be present. Valid range is 01-04. 3) TC 470 May be present. If present, values are: IMF 90, 93-95, (90, 93 and 94 are valid for MFT 29); BMF 90, 93-95, 97, 98 (MFT 02 only); NMF 90, 93-95. Restricted use of CLOSING CODE 90: not valid when STATUS-CD of SC-STATUS-HIST-REC is 41-44, 46, 60, 71, 72 or 91. 4) TC 471 May be present (NMF only); values are 94, 95. 5) TC 472 may be present. If present, values are: IMF 94, 95 (94 is valid for MFT 29); BMF 94, 95,97,98 (MFT 02 only); NMF 94, 95. 6) TC 500 Must be present. Valid range is 50-57. 7) TC 520 must be present. Valid range is 60-67, 70-77 or 80-85. Closing Codes 60-67, 81, 83-85 must have a petition or discharge date input in the Transaction Date field. 8) TC 521 and TC 522 may be present. Valid range is 60-67, 73, 76, 77, 81, 83 or 85-89. 9) TC 524 must be present. Valid range is 40-42. 10) TC 530 must be present. Valid range is 03-10, 12-19, 24-32, 35, and 39 (Values 07, 10,13-15, 17-19 are BMF only). If the CLOSING CODE is 04 or 05, the current date must not be earlier than the latest CSED, and excluding NMF accounts, the LATEST-MOD-CSED may not = zeroes. If the CC is 08, for Form 1120, the Filing Requirement (FR) must be zeroes or 55; for Form 1065, 990C, 990T or 990PF, the FR must be zero or 5; for Form 990 the FR must not be 01 or 03 or 88. If the CLOSING CODE is 24-32 and the OIC-ACCEPTANCE-YR in the TIF 02 is significant (numeric and> zeroes) the transaction will not be generated. If the CLOSING CODE is 35, the MFT CD must be 35 or 65. If the CLOSING CODE is 39 and the EMPLOYEE-IND in the TIF 02 record is on (1 or 9), the transaction will not be generated. 15 4 42 RESPONSIBILITY UNIT CODE or JURISDICTION CODE: 1) RESPONSIBILITY UNIT CODE: For TC 530 (valid range 1-4, 6-9) must be present. Values Meanings 1 Field Office 2 Revenue Officer 3 Service Center 4 ACS 6 Exam 7 Appeals 8 PRP/Taxpayer Advocate 9 Other For TC 810: (valid range 1-6) must be present. 1 Prefiling notifications (special project code 121) 2 Abusive tax shelter detection team (special project code 225) 3 Earned income credit checks 4 Frivolous Filer 5 Criminal Restitution Assessment 6 8 Fraud/Questionable filings 2) JURISDICTION CODE: Valid only with TC 480 and must be present. Valid range is 1-9. Values Meanings 1 Collection 2 Examination 3 Appeals 4 Criminal Investigation 5 EP/EO 8 Others 9 Service Centers 16 4 54–55 TC 148 CODE: Required for TC 148. Valid range is 09-99. 148 CODE of 09 is valid for BMF only. For TC 149, may or may not be present. Valid range is 01, 04-99. 17 4 70–72 BANKRUPTCY CODE: 1) A 3-digit code which may or may not be present with TC 520, Closing Code 60-67, 81, 83-85 with the following values: a) PROCESSING TYPE: Values Meanings 1 Chapter 7 - Liquidation 2 Chapter 9 - Municipal Debt (BMF only) 3 Chapter 11 - Reorganization 4 Chapter 13 - Individual Debtor 5 Chapter 12 - Family Farmer 8 Other Insolvencies (Closing Code 81 only) b) CLAIM TYPE: Values Meanings 0 Not Significant 1 Secured 2 Unsecured, Priority 3 General Unsecured 4 Administrative 5 Involuntary Gap Expense c) PAYMENT INDICATOR Values Meanings 0 No installment privilege 1 Installment privilege 2) TC 521 may or may not have a Bankruptcy Code. If used all three digits must be present (input as 999 with no Closing Code). This will cause a reversal of all TC 520's with Closing Codes of 81,83 or 85-89 for the module 3) Bankruptcy Code valid only for IMF and BMF accounts. 18 5 810 DLN CODE: 1) TC 130 must be present. Except for Trust Fund Recovery Assessments and Fraudulent Payment Transactions, if input through a service center terminal, the first two characters must be zero and the third character must be: Values Meanings 0 Master File Assessment 1 Offer in Compromise 2 Non-Master File Assessment 4 Taxpayer Requested Refund Freeze 102 Trust Fund Recovery Assessments (IMF only) 504 Fraudulent Payment Transactions If input through a district office terminal, the first two characters must be 01, 05, 10, 15, 20, 25, 30, 35 or 40 and the last character must be a 9. 2) TC 460 Must be present with MFT Codes 02, 05,06, 30,33 or 34. May be present with other MFT Codes. The values are: a) MFT Code 30 (IMF) Values Meanings 10b Approved (100-169) 17b Disapproved (170-199) b) MFT Codes 02,33 or 34 (BMF) Values Meanings 20b Approved (200-249) 25b Disapproved (250-299) c) MFT Codes 05 or 06 (BMF) Values Meanings 45b Approved (450-469) 47b Disapproved (470-499) d) All other MFT Codes valid with TC 460 Values Meanings 000 Disapproved 3) TC 930 May be present. Valid values are 80 and 85. If 80, the account must be IMF. If 85, the MFT Code must be 02, 05, 30, 33 or 34. 4) TC 520 may or may not be present. Values Meanings 99b a) Signals master file to update the BL LOC CD in the entity record. b) Bypasses UPC 192 if entered with CC 85 when an unreversed TC 520 (CC 85-89) is already present in the module. 5) TC 550 may or may not be present. Values Meanings 99b Used to create 990-999 blocking series (BMF and IMF) 6) TC 560 may or may not be present. Values Meanings 70b Used to create 700 blocking series 99b Used to create 990-999 blocking series (IMF only) 19 5 23–24 BANKRUPTCY/LITIGATION LOCATION CODE (BL LOC CD): May or may not be present with TC 520; must be present if DLN CD is present. Must be a valid ULC. 20 5 43 LAST RETURN AMOUNT (LRA CD): May be present with TC 136. Values Meanings 1 Over $25,000 2 Between $5,000 and $25,000 3 Under $5,000 21 5 58–59 TC 480 SC CD: May be present only with TC 480. Values Meanings b Not Significant 19 Offer worked by BSC. 49 Offer worked by MSC. 22 6 7–8 CYCLE: May or may not be present, depending on the transaction. 1) TC 474 may be present. If present, the valid range is 01-20. If not present, a value of 20 will be generated for the transaction. 2) TC 500 may be present. If present, the valid range is 01-26 and the Closing Code must be 50. 3) TC 524 must be present. The valid range is 01-99. 23 6 22–24 APPEALS OFFICE CODE: Must be present with TC 520, Closing Code 72. It is invalid with all other transactions and Closing Codes. If present it must be numeric. 24 6 35 CSED CD: MFT 30 or 35 only; optional input for TC 500 and 502. Must be present for TC 480 and 550 and for TC 520 with Closing Codes 60-67, 76, 77, 81, 83-85. Values Meanings P Primary SSN S Secondary SSN B Both Primary and Secondary (not valid for TC 500 or 502) 25 6 47–48 BOD CODE: Must be present with TC 971 with a 971/151-CD of 050. It is invalid with all other transactions and 971/151-CD values. Values Meanings WI Taxpayer Services Operating Division TE Tax Exempt Operating Division LM Large Business & International Division SB Small Business & Self-Employed Operating Division 26 6 65–67 BOD CLIENT CODE: May be present if BOD CODE is input on TC 971 with a 971/151-CD of 050. It is invalid with all other transactions. Spaces are default and are not significant. Each position can be 0-9 or A-Z (000-ZZZ), or space. 27 7 9–11 SEQUENCE NUMBER: Must be present with a TC 930 non-EPMF transaction. The field must be numeric. 28 7 27–40 REVERSAL DLN: TC 151 (full EPMF accounts) and TC 122 and TC 126 - Must be present. First two digits must be a valid district office or service center number; 3rd digit must be zero; The 4th and 5th digits must be: for TC 151: 30, 31, 32, 35, 37, 38, 47, or 77; for TC 122: 01, 03, 06, 07, 09, 53, 60-62, 72, 73 or 78; for TC 126: 10; for TC 151 with a 971/151-CD of 038-047: 92 or 93. for TC 971/972 with a 971/151-CD of 301-309: must be present and numeric. for TC 971/972 with a 971/151-CD of 455-456: may be present. Digits 6-14 must be numeric. 29 7 58–65 SECONDARY DATE: 1) Must be present with TC 971, with a 971/151-CD of 86 or 87. Must be greater than current date and less than current date plus 1 year. 2) Must be present with TC 971/972 with a 971/151-CD of 301-309, 330, 350-353, 360-363, 366, 381-385 and 688. 3) Optional for TC 971 with a 971/151-CD of 364 and 365. 4) Must be present with TC 971/972 with a 971/151-CD of 501, 504-506, 522-525, 560-576; must be less than the current date. For 971/151-CD values 501, 504-506, 522-525, can not be more than 7 years in the past. 5) Optional for TC 971 with a 971/151-CD of 647. If a date is not input then FRM77 will generate a date that is 3 years past the current date. A date for TC 972 with a 971/151-CD of 647 is not permitted. 6) Must be present with TC 971/972 with 971/151-CD of 648. Valid date range is October 23, 2004 through current date. 7) Must be present with TC 971/972 with 971/151-CD of 821 and 822. Valid date for AC 821 is 1 year prior to transaction date. Valid date for AC 822 is 3 years prior to transaction date 30 8 8 CAF-CD: Must be present with TC 960 and 961. It is invalid with all other transactions. TC 960: Valid range is 1-5, 7, 8 for IMF, BMF and NMF 1, 2, 5, 8 for EPMF TC 961: Must be zero. 31 8 24–26 971/151 CODE: Must be present with TC 971 and TC 972; accepted 971 values are 001-004, 010-018, 030-039, 040-041 (MFT 01, 09, 11, 16), 043, 045 (MFT 29, 30, 31), 047 (MFT 02, 06, 33, 34, 44), 050, 051, 056 (MFT 29, 30), 057, 061, 063, 064 (MFT 30), 65 (MFT 30), 66-071, 072 (not MFT 55), 073, 074, 076-077 (MFT 02), 078-080, 082-085, 087, 089 (MFT 30, 31), 090-091, 093-094 (MFT 01, 03, 09, 11, 12, 16, 17, 55), 095, 096-097 (MFT 14, 16, 17, 55), 098-099 (not MFT 13, 55), 100-101 (MFT 30, 35), 102, 103-105 (MFT 30), 106-107 (MFT 30, 35), 108 (MFT 30), 109 (MFT 30, 35), 110 (MFT 31, 65), 111 (MFT 30, 32), 114 (MFT 30, 31, 02, 05, 06, 34, 44, 82, 83), 115 (MFT 30, 31, 02, 05, 34), 120 (MFT 30), 125 (MFT 30), 131 (MFT 30, 31), 132 (MFT 30, 31, 35, 65), 133 (MFT 29, 30), 134, 135 (MFT 29, 30), 136 (MFT 30, 31), 140, 141 (MFT 02), 144 (29, 30), 145 (MFT 29, 30, 31, 35, 65), 146, 148, 150 (MFT 30), 151, 156, 157, 158 (MFT 30), 163, 164, 172 (MFT 29, 30), 173 (MFT 29, 30), 175-176 (MFT 30), 178 (MFT 05, 30), 180-189, 190 (MFT 29, 30), 192, 195, 198, 200-214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (MFT 01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 220 (MFT 01, 02, 03, 30, 31), 251-257, 260-262, 263 (MFT 01-03, 05-07, 09-12, 15, 16, 29, 30, 31, 33, 34, 44, 51, 60, 63, 64, 76), 264-267, 268 (MFT 02, 05, 06, 08, 12, 17, 29, 30, 51, 52), 269, 270, 275-281, 282 (MFT 30, all BMF MFT's except 08, 13, 15, 17, 42, 47, 50, 61, 62, 68, 74, 76 and 88), 283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296-299, 300 (MFT 02), 301-309, 311 (MFT 52), 312, 314-315 (MFT 46), 316-317 (MFT 51), 318 (MFT 67), 319 (MFT 34), 320-321 (MFT 06), 324-325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339-340 (MFT 03, 79), 341-349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 355, 356 (MFT 05, 06,34, 46), 357 (MFT 79), 360-363, 364-366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 373-374 (MFT 02), 375-379, 380 (MFT 01), 381-385, 389 (MFT 01, 11, 14, 16), 450-459, 465 (MFT 29, 30, 31 and all BMF), 468, 469, 484, 485, 501, 502, 504-506, 507(MFT 02, 05, 06, 34, 44, 82, 83),510 (MFT 30), 520, 522-525, 529, 530 (MFT 30, 31), 544 (MFT 30), 560-577 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31, 35, 65), 605, 607 (MFT 05,30, 31), 608-609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633-638, 645 (MFT 30, 02, 05, 06), 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 652, 653 (MFT 02, 30, 31), 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74) 682-683 (MFT 13, 55), 687, 688, 689, 690-691 (MFT 74), 692, 697, 698 (MFT 02, 05, 06, 30), 700 (MFT 52), 701-703 (MFT 03, 79), 705 (MFT 02, 05, 06, 34), 707 (MFT 12), 708, 710 (MFT 12), 712-713 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 715, 716, 717 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 732, 740 (MFT 03, 79), 741 (MFT 17), 745, 747 (MFT 02), 748-749 (MFT 12), 777 (MFT 67), 780 (MFT 43), 788-789 (MFT 02), 804 (MFT 30, 02, 05, 06),806, 807 (MFT 29, 30, 341, 35, 55), 817 (MFT 02, 05, 06), 818 (MFT 30, 31, 02, 05, 06), 830 (MFT 30), 831 (MFT 02, 05, 06, 34) 850 (MFT 02, 30), 855 (MFT 16), 856, 868 (MFT 13, 55), 898, 899, 922 (MFT 30), 955-996 (MFT , 01, 02, 06, 10, 11, 14, 16, 30, 31). 972 values are 001-004, 017, 031-038, 043, 047, 051, 057-059, 061, 063-069, 075, 078, 079, 082-087, 089 (MFT 30, 31), 100-101 (MFT 30, 31, 35, 65), 102, 103-105 (MFT 30, 31), 106-107 (MFT 30, 31, 35, 65), 108 (MFT 30, 31), 109 (MFT 30, 31, 35, 65), 110 (MFT 31, 65), 111 (MFT 30, 32), 114 (MFT 30, 31, 02, 05, 06, 34, 44, 82, 83), 115 (MFT 30, 31, 02, 05, 34) 121-122, 124-125 (MFT 30), 129 (MFT 30), 131 (MFT 30, 31), 132 (MFT 30, 31, 35, 65), 133 (MFT 30), 134, 135 (MFT 30), 136 (MFT 30, 31), 137 (MFT 30), 140, 141 (MFT 02, 30), 144 (MFT 29, 30), 145 (MFT 30, 31, 35, 65),146, 148, 156, 157, 158 (MFT 30), 163, 169, 172 (MFT 30), 173 (MFT 30), 180-189, 190 (MFT 30), 191, 192, 198, 200-214, 215 (MFT 01, 03, 04, 09, 11, 12, 14, 16, 17), 216 (01, 03, 04, 08, 09, 11, 12, 14, 16, 17, 55), 220 (MFT 01, 02, 03, 30, 31), 251-257, 260, 262, 264-267, 268 (MFT 30, BMF), 269, 275-283, 286-292 (MFT 74), 294 (MFT 74), 295 (MFT 74), 296-299, 301-309, 312, 314-315 (MFT 46), 316-317 (MFT 51), 318, 319 (MFT 34), 320-321 (MFT 06), 324-325 (MFT 44, 67), 330 (MFT 01, 03, 04, 09, 11, 14, 16), 331, 332-333 (BMF), 339-340, 341-345, 346-349, 350, 351 (MFT 47), 352, 353, 354 (MFT 47), 357, 360-363, 364-366 (BMF), 370 (MFT 44, 67 for EO accounts; MFT 01, 14 for GE accounts; MFT 76 for EP accounts), 371 (MFT 01, 14, 44, 67), 373-374 (MFT 02), 375-379, 380 (MFT 01), 381-385, 389 (MFT 01, 11, 14, 16), 450-459, 465 (MFT 29, 30, 31 and all BMF), 468, 469, 484, 485, 501, 502, 504-506, 510 (MFT 30), 520, 522-525, 529, 544 (MFT 30), 560-576 (MFT 01, 10, 30), 597 (MFT 55), 598-599 (MFT 29, 30, 31, 35, 65), 605, 607 (MFT 05,30,31) 608-609 (MFT 02, 05, 06, 30, 34), 610-631, 632 (MFT 74), 633-638, 645(MFT 30,02,05,06), 647-649, 650 (MFT 02, 08, 17, 30, 34), 651, 653 (MFT 02, 30, 31), 660 (MFT 02, 30), 661, 663-665, 670, 671, 672 (MFT 74), 682-683 (MFT 13, 55), 687, 688, 689, 690-691 (MFT 74), 692, 697, 698 (MFT 02, 05, 06, 30), 700 (MFT 52), 701-703 (MFT 03, 79), 705 (MFT 02, 05, 06, 34), 707 (MFT 12), 708, 711 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 712-713 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78), 717 (MFT 01, 02, 03, 05, 06, 08, 09, 10, 11, 12, 14, 15, 34, 44, 50, 51, 60, 63, 64, 67, 76, 77, 78)732, 741 (MFT 17), 748-749 (MFT 12), 780 (MFT 43), 788-789 (MFT 02), 804 (MFT 30, 02, 05, 06),806, 807 (MFT 29, 30, 31, 35, 55), 817 (MFT 02, 05, 06), 818 (MFT 30, 31, 02, 05, 06), 821, 822, 830 (MFT 30), 831 (MFT 02, 05, 06, 34), 850 (MFT 02, 30), 855(MFT 16), 856, 868 (MFT 13, 55), 898, 899, 922 (MFT 30), 955-996 (MFT , 01, 02, 06, 10, 11, 14, 16, 30, 31). Codes 016, 036, 045, 051, 056, 057, 058, 059, 064, 071, 100, 101, 103-111, 131, 132, 134, 135, 144, 146, 148, 151, 158, 164, 172, 173, 175, 176, 190-192, 260, 261, 283, 296, 501, 502, 504-506, 510, 520, 523, 525, 529, 530 are IMF only Action Codes. 040, 041, 047, 076, 077, 183, 187, 215, 270, and 300-309, 312, 324, 325, 332-338, 346-349, 350-357, 360-366, 373-374, 378-379, 381-385, 389, 701-703, 705 707, 710, 747-749, 780 are BMF only Action Codes. Must be present with TC 151 (EPMF) values 019-048. Action Code Restrictions a) 045 and 745 are restricted to Service Center Accounting employees b) 093, 094, 096 and 097 are restricted to Service Center Collection Branch Employees c) 134 is restricted to Criminal Investigation areas. d) 141 is restricted to (IMF TC 972 only) Andover, Atlanta, Austin, Brookhaven, Kansas City and Fresno Service Centers; (BMF TC 971/972) Brookhaven e) 146 and 148 is restricted to the Withholding Compliance Area of Andover Service Center f) 190 is restricted to the Backup Withholding Areas of Brookhaven and Philadelphia Service Centers g) 200-214 and 220 are reserved for Financial Reporting. Input is restricted to CFO employees only. h) 309 is restricted to Special Coordinators Group employees of Kansas City, Cincinnati and Fresno Service Centers i) 314, 315, 341-345, 349, 350-354 is restricted to Ogden Service Center employees. j) 505 is restricted to the Governmental Liaison & Disclosure Incident Management Unit (Andover). k) 524 input to a BMF entity is restricted to IPSO Personnel (IMF input is not restricted). l) 707 is restricted to LB&I IIC and IBC units. When TRANS-CODE is 151 Values Meanings 019 TC 154 Posted Erroneously 020 TC 150 posted to wrong plan number 021 TC 150 posted to wrong plan year ending 022 TC 150 posted to wrong EIN 023 TC 150 posted to wrong plan number and plan year ending 024 TC 150 posted to wrong plan number and EIN 025 TC 150 posted to wrong plan number, plan year ending and EIN 026 TC 977 posted to wrong plan number 027 TC 977 posted to wrong plan year ending 028 TC 977 posted to wrong EIN 029 TC 977 posted to wrong plan number, plan year ending and EIN 030 TC 977 posted to wrong plan and EIN 031 TC 977 posted to wrong plan number and plan year ending 032 TC 976 posted to wrong plan number 033 TC 976 posted to the wrong plan year ending 034 TC 976 posted to wrong EIN 035 TC 976 posted to the wrong plan number and plan year ending 036 TC 976 posted to wrong plan number and EIN 037 TC 976 posted wrong plan number, plan year ending, and EIN 038 TC 150 posted to wrong plan number (EFAST-processed return reversed) 039 TC 150 posted to wrong plan year ending (EFAST-processed return reversed) 040 TC 150 posted to wrong EIN (EFAST-processed return reversed) 041 TC 150 posted to wrong plan number and PYE (EFAST-processed return reversed) 042 TC 150 posted to wrong plan number and EIN (EFAST-processed return reversed) 043 TC 150 posted to wrong plan number, PYE and EIN (EFAST-processed return reversed) 044 TC 977 posted to wrong plan number (EFAST-processed return reversed) 045 TC 977 posted to wrong plan year ending (EFAST-processed return reversed) 046 TC 977 posted to the wrong EIN (EFAST-processed return reversed) 047 TC 977 posted to the wrong plan number, PYE and EIN (EFAST-processed return reversed) 048 Reversal of EFAST2 Return When TRANS-CODE is 971 or 972 Values Meanings 001 TC 150 posted to wrong TIN/tax period 002 Amended/duplicate return posted to wrong TIN/tax period 003 Reinput return from wrong TIN/tax period 004 Amended return reprocessed to same module as original 005-009 Reserved 010 Amended return forwarded to adjustments 011 Non-receipt forwarded refund check 012 Amended return forwarded to collection 013 Amended return forwarded to examination 014 Amended return forwarded to statute 015 Amended return forwarded to underreporter 016 Amended return forwarded to Philadelphia 017 For cross-reference, indicating that a return has posted to another TIN/MFT/TXPD 018 Congressional/ PRP Indicator (IMF) 030 Cross-reference information for TC 840/841 refund reversal 031 Full Bankruptcy discharged 032 Fully accepted Offer-In-Compromise 033 Partial Bankruptcy abatement 034 Partial Offer acceptance 035 Failure-To-Pay (FTP) trigger 036 IRS Offset Bypass Refund 037 DMF Offset Bypass Refund 038 Early Intervention in the Notice System 039 CSED Recovery 040 FTD Penalty Changes 041 Reversal of FTD Penalty Changes 043 Module contains pending installment agreement 045 Causes IMF to generate a TC 400(for 971 only) 047 Taxpayer has filed Form 8842 *050 Updates BOD-CD and BOD-CLIENT-CD *051 Federal Employee/Retiree non-compliance 052 RIVO Reversal Marker 054 Private Debt Collection for use by organization 805 056 Turns off the EIC Recertification Indicator at MF (IMF) 057 Used by Exam to designate accounts or modules containing documentation 058 CP-06A Notice for Missing SSN Number on Schedule EIC 059 CP-06B Notice for Missing SSN Number on Schedule ETC 061 Inactivates a module previously sent to FMS 063 Module contains installment agreement 064 Section 3305 Indicator (IMF) 065 Form 8857 Indicator (IMF) 066 Return Receipt Signed 067 Delivery refused/unclaimed 068 Undeliverable 069 Letter sent 070 Module Consolidation 071 Unnumbered or Misblocked Injured Spouse Claim-DMF 072 Shareholder return inspected and accepted 073 SS-8-Indicator Code on IMF 074 SS-8-Indicator Code on BMF 076 S & L Modular Refund Freeze 077 Reversal of S & L Modular Refund Freeze 078 Check Forgery Settlement 079 Check Forgery Denial 080 Identify Carryback Return 082 New Installment Agreement 083 Reinstatement of Installment Agreement *084 Financial Agent for Chicago Bank *085 Financial Agent for Bank of America *086 Normal Disaster FTP & FTP Suspension *087 Disaster with 7508(a) relief 089 Notice sent and credit freeze issued for Frivolous filer 090 Establish tolerance level for erroneous abatement 091 Identify Carryback Return 093 100% Penalty IMF cross-reference data 094 Reversal of 100% Penalty IMF cross-reference 095 American Samoa coverover adjustment 096 Reversal of 100% Penalty BMF cross-reference 097 100% Penalty BMF cross-reference data 098 TC 971 with 971-CD 99 input on the wrong account or tax module 099 Received application for "Taxpayer Assistance Order" 100 Bankruptcy Case 101 Offer in Compromise (OIC) Case 102 Identify MFT 31 module for Criminal Restitution Assessments (Effective 02/03/2011) 103 Appeals Tax Court Case 104 Approved Innocent Spouse Request 105 Exam Agreed/Unagreed Cases - will cause MFT 31 creation (mirror module) 106 Taxpayer Assistance Orders 107 Indicates one spouse has requested an Installment Agreement 108 Indicates one spouse has requested a Collection Due Process hearing 109 Indicates one spouse is Currently Not Collectible (CNC) 110 Duplicate Assessment ARDI Accounts 111 Request for a systemic transfer of MFT 30 return to MFT 32 module (or vice versa). 112 AOTC, CTC, or EITC retroactive claims – allowed or disallowed – Used by Accounts Management 113 AOTC, CTC, or EITC retroactive claims – allowed or disallowed – Used by Accounts Management 114 Tax Reform Foreign Corporation Taxable Amount 115 Tax Reform Foreign Corporation Deferred Taxable Amount 116 Tax Reform Section 965 Underpayment of first installment 117 Tax Reform Section 965 Interest due on underpayment of first installment 118 Low Income Installment Agreement Origination Fee 119 Low Income Installment Agreement Revision Fee 120 Amended Return/Claim in Submission Processing 121 Potential ID Theft Case selected by Taxpayer Protection Unit for review prior to posting 122 Cases selected by Taxpayer Protection Unit for review after posting due to potential non-compliant withholding or refundable credit. The refund is frozen until a review is complete 124 Potential ID Theft Case selected by Taxpayer Protection Program (TPP) for review prior to posting 125 Potential ID Theft return identified by Criminal Investigation (CI) or Return Integrity and Compliance Service (RICS) due to a payrolls or preparer data breach 129 Potential ID Theft Case selected by Taxpayer Protection Program (TPP) for review after the return posted 131 Establish a False Credit to clear a debit 132 Used to write off a balance debt 133 Identify a signed Justification Memo. 134 Indicates an account belongs to Criminal Investigation 135 Identify an allowable qualified child for the EIC recertification process 136 EITC Relationship/Residency Certification 137 Causes IMF to reverse an EITC filing status case 140 Identify an account has been marked for possible participation in an illegal tax promotion 141 For TC 971, an ASFR return was generated; for TC 972 an ASFR return was generated in error. (TC 971 cannot be input via FRM77 to an IMF module.) 143 Streamline ASFR processing for Filed Returns 144 Causes IMF to generate a Dummy IRA TC 150 145 Causes IMF to generate a TC 400 without updating the control DLN. (Reversal will cause IMF to generate a TC 402) 146 Withholding Lock-in Letter sent 148 Withholding Lock-in modification 150 Will Cause all subsequent TC 150's (except 1040SS) input to unpost 151 Duplicate TIN processing 154 Private Debt Collection - Case should not be selected for future extraction to Private Collection Agencies 156 Sets the Earned Income Recertification Indicator to 9 157 Prevents the module from leveling at MF until all related modules are settled 158 Indicates a return has been nullified by a EFDS Civil or Criminal Investigation 160 Update for Recertification Indicator 161 Criminal Restitution Assessment on Foreign Banks 163 Module no longer in installment status 164 Identify liability that has been disqualified from IRC 6404(g) interest suspension 165 Tax assessment deferred until 965(i) election 169 Indicate that SSA letter created but not sent TC 972 only 172 Identify module as being eligible for the Health Coverage Tax Credit (HCTC) 173 Identify taxpayer accounts where a 'netting out' (or offsetting of funds from when a taxpayer goes from a single to joint filer) has occurred 175 Indicates an ACA Health Coverage Exemption (F8965 Part II or Part III) has been claimed 176 Indicates reversal of a previously claimed ACA Health Coverage Exemption (F8965 Part II or Part III) 177 Used to show Deferred Gain for Opportunity Zones 178 Return Submitted under Streamlined Filing Compliance Procedure for taxpayers with offshore noncompliance 179 Provision 13823 Opportunity Zone 180 Used to cross-reference IMF return related to criminal restitution with no joint or several liability 181 Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability 182 Used to cross-reference the BMF module related to criminal restitution assessment with no joint or several liability 183 Used to cross-reference the MFT 31 module that contains criminal restitution assessment, related to this module, with no joint or several liability 184 Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment, with joint and several liability 185 Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in this IMF module, with joint several liability 186 Used to cross-reference the IMF module that contains the civil assessment related to the criminal restitution assessment with joint several liability 187 Used to cross-reference MFT 31 module that contains criminal restitution assessment, related to the civil assessment in the IMF module, with joint and several liability 188 Used to cross-reference all IMF and BMF modules involved in the case of two or more co-defendants liable jointly and severally for criminal restitution for the same tax 189 Used to cross-reference the MFT 31 modules that contain the criminal restitution assessments related to the input IMF and BMF modules 190 Causes IMF to turn off the Backup Withholding Indicator 191 TC 972 will cause MF to turn off the IRS employee indicator. TC 971 to set indicator is not allowed. *192 Limited English Proficiency (LEP) Language Indicator 195 Advanced Child Tax Credit *198 Victim of Domestic Violence Indicator. Do not disclose victim's Personal Identity. 199 RIVO TC reversal 200 RTC (Resolution Trust Corporation) 201 FDIC (Federal Deposit Insurance Corporation) 202 Both RTC & FDIC 203 Manual move to Tax Receivables 204 Manual move to Compliance 205 Manual move to Write Off 206 Frivolous/Fraudulent Return 207 Duplicate Return 208 Miscellaneous (Memo Module) 209 Reserved for financial classification purposes - Manual Split Assessment Allocation 210 Reserved for financial classification purposes - Manual Split Assessment Allocation 211 Reserved for financial classification purposes 212 Reserved for financial classification purposes 213 Reserved for financial classification purposes 214 Reserved for financial classification purposes 215 Indicates a module where the decision has been made not to assert the TFRP 216 Module is too complex for CDDB to classify 220 Reserved for financial classification 251 Appeals has the tax period under consideration as a Penalty Appeals Case 252 CDP Notice Sent to Taxpayer 253 CDP Notice Undelivered 254 CDP Notice Unclaimed 255 CDP Notice Refused by Taxpayer 256 AIMS Settlement Agreements 257 Statutory Notice of Deficiency sent 260 Taxpayer has requested tax/penalty relief due to a Y2K problem 261 Y2K tax/penalty relief has been denied by tax examiner 262 Indicates maximum FTP has been charged on the module 263 Revocation of Third Party Designee (Checkbox) Indicator 264 Indicates that a notice has been recreated *265 Activate the Electronic Return Originator (ERO) Indicator 266 Identify key Whipsaw Assessment Cases 267 Identify related Whipsaw Assessment Cases 268 Indicates an International type form has been sent to the IRS. 269 AKPFD Reminder Notice - CP 78 270 Indicates amended return sent back to taxpayer for additional information 275 Indicates a timely request for Collection Due Process has been received. Also used to exclude a module from selection by automated levy programs SITLP, FPLP, and AKPKD 276 Indicates a Collection Due Process issue which was resolved in some manor by ACS or Field Collection, and the Collection Due Process was withdrawn without the case going to Appeals 277 Indicates that the appeals investigation has been completed and a determination letter has been issued 278 Indicates receipt of an equivalent collection due process hearing. Will not exclude a module from automated levy program processing 279 Indicates that a request for an equivalent hearing was resolved by ACS or Field Collection, and the case was not sent to Appeals 280 Indicates that Appeals has completed their review of the equivalent hearing investigation and issued a determination letter *281 Identify FRS cases and stop the overage clock 282 Exam has secured a delinquent return after an SFR TC 150 posted 283 Identify abusive trust schemes 285 Indicates reason for late filing has been accepted 286 Indicates reason for incomplete filing has been accepted 287 Indicates reason for late and incomplete filing has been accepted 288 Indicates return was signed 289 Indicates extension to file has been approved 290 Indicates return posted under a different EIN or plan number 291 Indicates response did not meet reasonable cause 292 Indicates no reply to CP213 notice 293 Filer under the DFCV Program 294 Destroy CP213 Notice per research 295 IRS requesting corrected return from filer 296 Indicates a credit or payment that has been moved to the Excess Collection File *298 Mailing Filing Requirement Override 299 Identify a cancelled DLN that has been sent to files 300 Identify total corporate Alternative Minimum Tax (AMT) and research credit claimed in lieu of bonus depreciation 301 Bank stamped FTD with later date than deposit check 302 Bank stamped FTD coupon "other" 303 EFTPS untimely processing of transaction 304 EFTPS erroneous processing of transaction 305 EFTPS "other" 306 ETA untimely processing of transaction 307 ETA erroneous processing of transaction 308 ETA "other" 309 Third Party (Non-Financial Institution) responsible for late posting of FTP 311 For Date of Death in 2010, indicates a Form 8939 was filed nullifying the 706 filing. For Date of Death in 2011 and forward, portability is denied. 312 Allow input of a LIN-LINK for AIMS processing 314 Receipt of a Student Loan Bond Notification 315 A municipality was included in the states consolidation return 316 Form 709 gift return is associated with 706 estate return 317 Prior year 709 gift return is associated with current year gift return 318 501(r) Compliance Review completed 319 Identifies a Reinsurance Company filing a Form 990-T for unrelated business income 320 Penalty Waver allowed for filing paper instead of electronic return 321 Penalty Waver not allowed for filing paper instead of electronic return 324 EO Mandatory E-File Compliance check completed 325 EO Mandatory E-File Compliance review completed 330 Identifies an executed Form 2750, ASED extension date 331 Indicates no Form 2749 can be located 332 TEFRA Amended partnership return (AAR) allowed, take no action at the partnership level 333 TEFRA Amended partnership return (AAR) disallowed, take no action at the partnership level *334 TEFRA Election *335 Revocation of TEFRA Election *336 TEFRA Election erroneously input *337 TEFRA Election has been denied *338 TEFRA revocation has been denied 339 Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Preliminary Fee 340 Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Final Fee *341 Establishes a fact of filing for Form 8329 *342 Establishes a fact of filing for Form 8330 *343 Establishes a fact of filing for Form 8703 *344 Establishes a fact of filing for Mortgage Election Credit Certification *345 Establishes a fact of filing for Notice of Defeasance *346 Identify pass-through entities *347 Identify Form 1041 where the filing requirement is now part of a consolidated Form 1041 *348 Identify input in the State Wages Paid field on Form 941 *349 Indicates receipt of Form 8870 350 Electronic Form 8871 received 351 Paper Form 8871 received 352 Electronic Form 8872 received 353 Paper Form 8872 received 354 Form 8871 was returned to filer 355 Indicates manual interest netting computations has been performed on account 356 Indicates original credit payment amount prior to sequestration decrease 357 New IPF Penalty without-fee assessment 359 C-Corp Indicator *360 Establishes a fact of filing for Form 8875 361 Records Section 942(a)(3) Election *362 Records Extraterritorial Income Exclusion in lieu of Election *363 Records Section 943(e)(1) Domestication Election 364 LLC is the liable taxpayer for this tax period (BMF) 365 Single member owner is the liable taxpayer for this tax period (BMF) 366 Identity of the liable taxpayer changed during the tax period (BMF) 368 Indicates that a Form 8971 Information Regarding Beneficiaries Acquiring Property from a Decedent Under Internal Revenue Code Section 6035(a) was filed 370 Establishes a fact of filing for Form 8868T (Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction) 371 Establishes a fact of filing for Form 8921 (*Obsolete*) (Structured Transaction Information Return under section 6050V) 373 Form 1120-S has unposted at MF due to no TC076/090 present in the entity – Correspondence sent to Taxpayer – No Reply received and return removed from processing 374 Form 1120 has unposted at MF due to no TC076/090 present in the entity – Correspondence sent to Taxpayer – No Reply received and return removed from processing 375 F1120S has unposted at MF due to no TC 090 present in the entity 376 F1120S is being converted to an F1120 and re-sent to MF 377 Posted F1120S can now legally be viewed as an F1120S 378 Indicates an amended return has been routed to Estate and Gift Tax Operation 379 Indicates an amended return has been routed to Excise Tax Operation 380 Indicates a Form 843 claim has been filed *381 Indicates an employers appointment of an agent *382 Indicates an agent pays all employment tax for home health care employers *383 Indicates an agent pays all employment tax for employers (not home health care) *384 Indicates an agent is not paying any employment tax for employers the agent represents *385 Indicates an agent is paying part of employment tax for employers the agent represents 389 Identify claims filed in accordance with the Patient Protection Act of 2010 450 Reconciled Commissionable PCA Payment 451 Reconciled Commissionable PCA Offset 452 Reconciled Commissionable PCA Credit/Debit 453 Reconciled Commissionable PCA Refund 454 Reconciled Commissionable PCA Other 455 PCA secured a TP Death certificate; entitled to administrative fee 456 PCA secured a TP Bankruptcy Documentation 457 PCA secured a TP IA exceeding 60 months & case recalled by IRS; entitled to administrative fee 458 RESERVED for Collection 459 RESERVED for Collection 460 Indicates a Refund Schemes Recovery case 462 Capture ACS Bal Due Notice Coll. Results 464 Letter 3064C Sent 465 Bankruptcy suspend FTP from the discharge date to closed by the court decree 468 Suppress Failure to Pay penalty accrual from the original return due date to the 6-month extension date granted on Form 1127A. 469 No response from Post office for CDP 470 PDC: Special Compliance ACS;971: ORD-CD 740 - 749 484 RESERVED for Collection 485 RESERVED for Collection *501 Identifies an ID Theft Case 502 Indicates a case of $100 million or more on NMF *504 ID Theft: Taxpayer Self-Identified, no tax administration impact *505 ID Theft: Data Loss *506 ID Theft: IRS Identified, tax administration impact 507 Assessment of IRC 965 (h) (3) Transferee Liability 508-509 Waiver/Reimbursement of IA user fees. 510 Central Withholding Agreement requested 517 Used to identify Taxpayer Advocate Services (TAS) cases 520 Indicates unclaimed Statutory Notice for ASFR *522 Identity Theft Documentation Received *523 Potential Repeat Identity Theft *524 No Filing Requirements *525 ITIN/SSN Mismatch 526 Veteran Tax Fairness Act 2016 527 Identity Theft Breach 528 Identity Theft Paper *529 Indicates an approved Form 637 registration that has been filled by the IRS 530 Generated to show a Shared Responsibility Payment reported on Form 1040 posted to MFT 35 (TC 240 PRN 692) 544 Frivolous Return Program (FRP) monitoring marker for account compliance prior to approval of 6702D penalty reduction 545 IPSO-Restricted 560 Reconsideration Initiated 561 Closed Case Mail – Disallowed in Full 562 Closed Case Mail – Partial Disallowance 563 Closed Case Mail – Full Allowance 564 Reconsideration – No Response - Campus 565 Reconsideration – No Response - Field 566 Reconsideration – Full Disallowance - Campus 567 Reconsideration – Full Disallowance - Field 568 Reconsideration – Full Allowance - Campus 569 Reconsideration – Full Allowance - Field 570 Reconsideration – Partial Disallowance - Campus 571 Reconsideration – Partial Disallowance - Field 572 HINF Reconsideration – No Response 573 HINF Reconsideration – Full Disallowance 574 HINF Reconsideration – Partial Disallowance 575 HINF Reconsideration – Full Allowance 576 ETNF Reconsideration 577 Taxpayer Preference for Digital Communication 592 1040 Schedule LEP Alternative Media Designation 597 Add a XREF-TIN to a doc code 51 assessment 598 Causes IMF to post a TC 898 599 Causes IMF to post a TC 899 601 Alaska Permanent Fund Dividend 605 Identify 2010 Gulf Oil Spill relief granted 607 Identify IRC 965(i) Transferred Liabilities 608 Credit/Grant claimed on original return 609 Credit/Grant claimed on amended return 610 Third Party Contact Notification made by EXAM 611 Third Party Contact Notification made by Collection 612 Third Party Contact Notification made by CAWR 613 Third Party Contact Notification made by FUTA 614 Third Party Contact Notification made by AUR 615 Third Party Contact Notification made by TE/GE 616 Third Party Contact Notification made by Taxpayer Advocate 617-629 **Reserved for Third Party Notification** 630 Indicates a taxpayer has requested a CDP levy hearing or a CDP levy and lien hearing 631 Indicates a taxpayer has requested a equivalent levy hearing or a equivalent levy and lien hearing 632 Approved reasonable cause prior to filing/posting of return 633 Indicates a taxpayer has elected a 3 year carryback period per section 1211 of ARRA 2009 634 Indicates a taxpayer has elected a 4 year carryback period per section 1211 of ARRA 2009 635 Indicates a taxpayer has elected a 5 year carryback period per section 1211 of ARRA 2009 636 SBJA Provision 2012 - Unused general business credits of eligible small businesses for 2010 carryback 5 years 637 Notes full judgment reversal 638 Notes partial judgment reversal 640 Passport - Initial Levy Issued 642 Passport - Mandated Decertification 644 Passport Revocation Referral 645 Post Filing Disclosure Form 15307 646 Taxpayer has used the second skip privilege on their Installment Agreement; 4458C letter has been issued. (Generated by TDA Analysis) *647 Indicates the taxpayer is a Federal Contractor *648 Advisor Disclosure (Form 8264/8918 filed) 649 Identify unagreed "listed transaction assessments" as assessments that are fully sustained by Appeals. 650 Establish a fact of filing for Form 8288, Ad-hoc withholding tax return 651 Identify "Ponzi Scheme" claims 652 Posts TC 387 to allow systemic refund of less than $1 653 Revenue Rule 99-40 has been considered on the module 660 Identify Form 843 (abatement) claims 661 Causes Undelivered Mail indicator to be set 663 Identify Erroneous refunds 664 Identify that a Form 3753 has been sent to accounting 665 Identify that a Form 2859 has been sent to accounting 670 Indicates a user fee of $500 attached to a 1120 series, 1065 or 1040 series Form has been received 671 OIC not accepted/waive IA fee/DO NOT alter fee 672 Valid CP 213 – Generate CP213 Notice 673 Incorrect proposed penalty amount, adjustment needed 682 Identifies a case that has applied for and received a Reduced User Fee 683 Identifies a case that has applied for and denied a Reduced User Fee 687 Identify what action was taken regarding a Collection Statute Expiration Date (CSED) *688 Disaster with systemic and interest relief, but no compliance relief 689 Indicates a Form 8886 has been filed 690 Valid CP 213 - Generate CP213 Notice 691 Incorrect proposed penalty amount, adjustment needed 692 Identifies a taxpayer who has been placed on the Treasury Enforcement Communications System (TECS) 693 Indicates a taxpayer has elected a 3 year carryback period per Section 13 of WHBA 2009 694 Indicates a taxpayer has elected a 4 year carryback period per Section 13 of WHBA 2009 695 Indicates a taxpayer has elected a 5 year carryback period per Section 13 of WHBA 2009 697 Special Project (RIC/REIT) - Restricted Interest 698 Form 8938 not filed with original return 700 A protective claim, pending non-IRS litigation was filed for Form 706 (MFT 52) 701 Posts to the primary to cross reference to the subsidiary 702 Posts to the subsidiary to cross reference to the primary 703 Posts to the subsidiary to cross reference to another subsidiary 704 Intentional Disregard Civil Penalty 705 An amended return has been filed as a result of the 2010 Gulf Oil Spill 707 Carries the GIIN number to BMF 708 8870 extension request indicator 710 Illegitimate Recipient Form 1042 711 BMF Identity Theft indicator to suspend prior to posting 712-713 BMF Identity Theft indicator to suspend prior to posting 715-716 BMF Identity Theft Letter Recordation 717 BMF Identity Theft Fraud Referral 730 Set CPEO Indicator 731 Set CPEO Status 732 Used to input the EIN of the CPEO into the customers entity 733 Authorized Individual Designation 734 CSP agreement Indicator 740 Branded Prescription Drug (BPD) or Insurance Provider Fee (IPF) Refund Claim is received 741 Form 8288 Tax Withholding 745 Causes BMF to post a TC 400 747 Extends FATCA refund freeze for the number of cycles contained in the miscellaneous field 748 Indicates Insufficient funds deposited to cover 1042-S liability 749 Indicates Underreporting of 1042 withholding 754 754 revocation 777 F990-BL return posted to ANMF for the same tax period 780 Indicates that the BMF taxpayer has filed a 1094C information return stating that the company is an ALE (Applicable Large Employer – more than 50 Full Time Employees) for the module in question 781 Indicates the ALE Qualified for Transition Relief 782 Indicates a Preliminary Letter (PreL) was sent to the ALE 783 Indicates the recalculated ESRP is below tolerance 784 Indicates an information return inquiry letter was sent 785 Indicates the response to the inquiry indicated the employer is not an ALE 786 Delinquent Forms 1094-C and 1095-C 787 4980H Time Based Review Initiated 788 Indicates a Form 8023 has been filed with LB & I 789 Indicated a Form 8883 has been filed with tax return 800-849 **Reserved for CADE** 804 Soft letter indicator 806 Used to record the mailing of a manual notice of assessment and demand for payment of criminal restitution 807 Input when 2nd name line is on an account to release the -X freeze 810 Early Election into BBA 811 Notice of Administrative Proceeding (NAP) for BBA 812 Push Out Election Date for BBA 813 Imputed Underpayment Amount for BBA 815 -816 BBA Partnership 817 - 819 BBA Partnership for linking Partner/Owner Accounts 820 PBBA PTP Push-Out 821 IRC6532 Disallowance 822 IRC6532 Extension Agreement 830 Green Energy System (GES-EDP) Credit 831 BMF EPE Return Posting and Refund Freeze 849 Individual/Estate Indicator 850 Flip Direct Deposit to paper 851-853 Misdirected Direct Deposit Refund 855 BWH indicator that case has been or is being worked 856 Advanced Child Tax Care 861 FPA Waiver Date 862 Push Out Package Received Date 863 Push Out Default Date 864 COVID-19 ASED 30 Day Extension 865 Common Law Employer True-up 866 COVID L6312 Mailed 867 COVID L6313 Mailed 868 XREF Marker for Foreign Trust Civ Pen 869 COVID-19 ASED Extension 898 Continuous Wage Levy Status 60 899 Extension to Pay Status 60 922 Taxpayer received AUR Soft Notice CP 2057 995-996 First Time Abate Indicator NOTE *TC 971 and 972 with Action Code 050, 051, 084-087, 192, 198, 265, 281, 298, 334-338, 341-349, 360, 362-363, 381-385, 501, 504-506, 522 (IMF only) 523-525, 529, 577, 647, 648, 688, 708 and 715 must be entered with MFT and TXPD of zeroes. 32 8 46–47 TC 550 DEFINER CD: Must be present with TC 550 accounts. Values Meanings 01 Form 900 02 Assets in Custody of the Court 03 Bankruptcy (incorrect CSED computation) 04 Judgements 05 Taxpayer Assistance Order (TAO) 06 Military Deferment 07 Offer in Compromise (incorrect CSED computation) 08 Wrongful Seizures 09 Taxpayer Living Outside U.S. 10 Other 33 8 60–63 FEMA NUMBER: Must be present with TC 971/972 with a 971/151-CD of 086 (TC 972 only), 087 or 688. Must be numeric. Valid values are Position 1: 1-8 Position 2 and 3: 01-12, 88, and 99 Position 4: 0-9. Invalid with all other transactions and 971/151-CD values. 34 9 5–6 ULC: 1) TC 460: May enter code 20 or 98 only (A/C INTERNATIONAL) 2) TC 520: Must be entered if at a service center terminal unless the closing code is 71 or 73. Must be a valid ULC from the service center of entry. 3) TC 582 and 583: Must be entered if at a service center terminal and the Form 2032 indicator is not present, must be a valid ULC for that service center. May not be entered at a district office service center. 35 9 27–39 FREEZE RELEASE AMT: 1) TC 811: Must be present, may be zeroes. 2) TC 844: Must be present if Extension Date (Demand Date) is present (may not be greater than $50,000.00.) 3) TC 971 with a 971/151-CD of 064, 093, 097, 339, 340, 357, 608, 609, 649, 663-665, 697: May be present. (093 and 097 are for Trust Fund Recovery). Not permitted for 093 when both MFT and XREF-MFT are 55. 180-189, 356, 598, 599, 806, 830: Must be present. 011, 455-456, 650, 691: Must be present and greater than zeros. 4) Must be left justified. 36 9 51–59 ABA-NUM: Must be present on TC 971 and 972 with 971/151-CD of 301-309. 37 10 14 TC 46X GRP CD: May be present for TC 460 and 462 only. Values Meanings 0 Return is not for a group. 7 Return is not for entire group 8 Return is for partial group. (Valid for TC 460 only.) 38 10 34 TC 583 DEFINER CD: Must be present for TC 583. Values Meanings 1 Lien Release - 668Z Certificate of release 2 Withdrawn due to administrative error including violation of the bankruptcy automatic stay 3 Withdrawal due to collection due process appeal rights 4 Reversal 5 Self Released Lien 39 10 51–52 TDI SELECTION CODE: May be present for TC 474 and MFT 30 only. 40 10 72-75 TC 925 PROCESS CODE: Must be present for TC 925 and in the range of 4030 thru 4990. 41 11 10–21 XREF-TIN: 1) TC 130 must be present; may be either IMF or BMF. 2) TC 971 must be present if 971/151-CD is 001, 002, 003, 017, 030, 037, 057, 073, 074, 090, 091, 093, 096, 097, 100-109, 110, 135, 144, 146, 148, 157, 173, 175, 176, 180-189, 266-268, 296, 330, 346-348, 355, 360, 365, 366, 381-385 or 597. May be present if 971/151-CD is 043, 063, 065-069, 151, 163, 200-214, 469, 504, 523, 525. If 971/151-CD is 001, 002, 003, 017, 030, 090 or 091, the file source of the cross reference account must agree with the transaction's file source. If 971/151-CD is 365 or 366, the XREF TIN must be a BMF EIN or IMF SSN. 3) TC 972 may be present only for 971/151-CD of 043, 063, 065-069, 100-109, 110, 163, 169, 180-189, 330, 523, 525, 610-629, 806. Must be present for 971/151-CD of 001-003, 017, 057, 144, 157, 180-189. 4) TC 151 must be present if 971/151-CD is 019, 022, 024, 025, 028 or 029. 5) TC 582 and 583, may be present. The Form 2032 Indicator must be present and must be 1. The MFT Code must be 02, 03, 05, 06,13, 30 or 55; invalid with all other MFT Codes. The REFILE LIEN IND must not be present. 6) If the XREF TIN is the same as the account TIN, an R may be placed in the first position of the XREF TIN field, and FRM77 will copy the account TIN into the cross reference TIN. 42 11 37–40 XREF NM CTRL: TC 130 may be present only if account is IMF and Closing Code and XREF EIN are also present. 43 12 13–18 XREF TXPD: 1) TC 971 must be present if 971/151-CD is 001-003, 030, 037, 057, 090, 091, 093, 096, 097, 157, 180-189, 268, 317 or 355. May be present if 971/151-CD is 017, 151. 2) TC 972 must be present if 971/151-CD is 001-003, 057, 157, 180-189 or 317. 3) TC 151 must be present if 971/151-CD is 019, 021, 023, 025, 027 or 029. 4) If the XREF TXPD is the same as the account field, an R may be placed in the first position of the XREF TXPD field, and FRM77 will copy the account tax period into the cross reference tax period. 44 12 34–36 XREF PN: TC 151 must be present if 971/151-CD is 019, 020, 023, 024, 025, 026 or 029. 45 12 48–49 XREF MFT: TC 971: Must be present if 971/151-CD is 057, 093, 096, 097, 157, 180-189, 268, 317 or 355. May be present if 971/151-CD is 017, 151. If TC 971/151-CD is 093 or 094 then XREF MFT must be 14, 16, 17 or 55 If TC 971/151-CD is 096 or 097 then XREF MFT must be 01, 03, 09, 11, 12, 14, 16 or 17 If TC 971/151-CD is 180 then XREF MFT must be 29 or 30 TC 972: Must be present if 971/151-CD is 057, 157, 180-189 or 317. Note: For TC 971/972 with a 971/151-CD of 252-255 XREF TIN and/or XREF MFT and XREF TXPD are optional. 46 12 57–76 MISC: 1) Must be present if TC 971/972 with a 971/151-CD of 146, 148, 190, 209-210, 268, 298, 299, 312, 381-385, 501, 504-506, 522-525, 598, 599, 608, 609, 648, 661, 687, 707, 708, 715, 716, 733, 747, 804, 806, 817, 818, 821, 822. 2) Must be present if TC 971 and 971/151-CD is 089, 114, 115, 192, 356, 663, 818. 3) Must be present if TC 971 with a 971/151-CD of 011, 111 and account is IMF. 4) May be present if TC 971 with a 971/151-CD of 011, 140, 180-189, 339, 340, 661, 665, 713, 717, 740. 5) Optional if TC 971/972 with a 971/151-CD of 134, 296. If TC 971/972 with a 971/151-CD of 296 is input then the account must be IMF. 6) FRM77 will automatically generate the field for TC 971/972 with a 971/151-CD of 355 or 380. 7) Must be present if TC 971/972 with a 971/151-CD of 648. If the SECONDARY-DT is in the October 23, 2004 - February 04, 2005 range then the MISC value must be in the MAnnnnnnn,nnn or nnnnnnnnnnn,nnn format. If the SECONDARY-DT is in the February 05, 2005 - current date range then the MISC value must be in the MAnnnnnnn,nnn format. 8) May be present if TC 972 with a 971/151-CD of 121, 122, or 124. 47 13 13 CORR DT IND: TC 500 may be present if Closing Code is 52 or 53 (value 1). 48 13 32 REFILE LIEN IND: TC 582 and 583 (value 1 only meaning a lien has been refiled) may be present. The Form 2032 indicator must not be present. 49 13 44 FORM 2032 INDICATOR: May be present with the following MFT Codes. MFT Codes Values 02, 03, 05 1 06,13, 1,2 30,55, 1,2,4,8 52 50 14 1–40 REMARKS: Must enter at least three nonblank characters. The following characters are invalid: =, <,>, [ and ].
Examples of Command Code FRM77
Exhibit 2.4.19-6 Examples of Command Code FRM77 INPUT SCREEN #1 - TC 582 There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. RESPONSE SCREEN #1 - TC 582 There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. INPUT SCREEN #2 - TC 844 There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. RESPONSE SCREEN #2 - TC 844 There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image.
Transactions Valid with Command Code FRM7A
Exhibit 2.4.19-7 Transactions Valid with Command Code FRM7A File IMF BMF EPMF NMF Transaction 131* * * — — 460 * * — — 462 * * * — 468 — * — * 469 — * — * 470 * * — * 471 — — — * 472 * * — * 480 * * — * 481 * * — * 482 * * — * 483 * * — * 510 * — — — 520 * * — * 521 * * — * 522 * * — * 530 * * — * 531 * * — * 532 * * — * 540 * — — — 542 * — — — 550 * * — * 560 * * — — 570 * * — — 571 * * — — 572 * * — — 582 * * — * 583 * * — * 780 * * — * 781 * * — * 782 * * — * 788 * * — — 811 * * — — 930 * * — — 932 * * — — 971* * * — * 972* * * — * NOTE: 1) An asterisk next to the transaction indicates that it is an entity transaction. A TC 470 or 472 will be treated as an entity if the closing code is 97 and the MFT and tax period are zeroes. 2) An asterisk in the file column indicates the transaction is valid for that file; a dash indicates that the transaction is not valid. 3) EPMF transactions are not valid input via Command Code FRM7A. 4) TC 971 is only valid with 971/151-CD of 043 or 050, all other 971/151-CDs are invalid.
Command Code FRM7A Input
Exhibit 2.4.19-8 Command Code FRM7A Input Input Screen There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. Record Element Description Item Line Position Description and Validity 1 1 1–5 COMMAND CODE: FRM7A 2 1 7–9 TRANSACTION CODE: Must be present. See Exhibit 2.4.19-7 for valid transactions and files. If a field is not being used, it must contain blanks. Consistency checks: 1) TC 540 and 811 not valid with MFT 55. 2) TC 930, 932 not valid with MFT 13 or 55 3) If TC is 460, the MFT Code must be 02, 05, 06, 07, 08, 10, 12, 29, 30, 31, 33, 34, 36, 37, 42, 44, 50, 51, 52, 58, 60, 67, 77 or 78. 4) TC 468 and 469, the MFT Code must be 52 or 53. 5) TC 560 is not valid with MFT Code 13, 15 or 55. 6) TC 510 is valid only with an IMF account with an invalid SSN (File Source is *). 7) See Exhibit 2.4.19-10for elements of data which must be input for transactions. 3 1 11 TRANS-REG-IND Values Meanings Blank Print transaction on the Daily Transaction Register 1 Do not print transaction 4 1 13–15 TC 971-AC-CD: Must be present for TC 971. Valid values are 043 and 050 only. Blanks otherwise. 5 1 13 TC46X-GRP-CD: May be present for TC 460 and 462 only. Values Meanings 0 Return is not for a group. 7 Return is for entire group 8 Return is for partial group. (Valid for TC 460 only.) 6 1 17–24 TC 971-TRANS-DT must be present for TC 971. Blanks otherwise. 7 3 1-47 FRM7A Heading Literals 8 2, 4–23 1–12 TIN and FILE SOURCE: At least one TIN and File Source must be present. Format is nn-nnnnnnnv (EIN) or nnn-nn-nnnnv (SSN). 9 2, 4–23 14–17 NAME CONTROL: Must be present if TIN is. 10 2, 4–23 19–20 MFT CODE: Must be present if TIN is.** 11 2, 4–23 22–27 * TAX PERIOD: Must be present be zeros for an entity transaction. 1) If TC is 460, the Tax Period may not be greater than the current date. 2) If TC is 530, the CLOSING CODE is 17, 18 or 19, and the MFT is 03 the TAX PERIOD must be 200712 or earlier. If TC is 530, the CLOSING CODE is 17, 18 or 19 and the MFT is not 03 the TAX PERIOD must be 200812 or earlier. 3) If TC is 930, If BMF the TAX PERIOD year may be up to one year in the future, current year or one year prior. If IMF the TAX PERIOD year may not be greater than one year in the future. 12 2, 4–23 29–30 CLOSING CODE, TC550-DEFINER-CD, DLN 930 CODE, ULC or TC480 –SC-CD 1) CLOSING CODE: May or may not be present, depending on the transaction. a) TC 470 May be present. If present, values are: IMF 90,93-95 (90, 93 and 94 are valid for MFT 29); BMF 90, 93-95, 97, 98 (MFT 02 only); NMF 90, 93-95. Restricted use of CLOSING-CODE 90: not valid when STATUS-CD of SC-STATUS-HIST-REC is 41-44, 46, 60, 71, 72 or 91. b) TC 471 May be present (NMF only); values are 94, 95. c) TC 472 May be present. If present, values are: IMF 94,95 (94 is valid for MFT 29); BMF 94, 95, 97, 98 (MFT 02 only); NMF 94, 95. d) TC 480 May be present. If present values are blank, 19 (BSC), 49 (MSC). e) TC 520 must be present. Valid range is 60-67, 70-77, or 80-85. f) TC 521 and 522 may be present. Valid range is 60-67, 70-77, or 80-89. g) TC 530 must be present. Valid range is 03-10,12-19, 24-32, 35, or 39. (Values 07, 10, 13-15, 17-19 are BMF only). If the CLOSING CODE is 03, 09 or 39 and the EMPLOYEE-IND in the TIF 02 record is on (1 or 9), the transaction will not be generated unless the CSED is within 188 days of the current date. If the CLOSING CODE is 04 or 05, the current date must not be earlier than the latest CSED, and excluding NMF accounts the LATEST-MOD-CSED may not = zeroes. If the CLOSING CODE is 08, for Form 1120, the Filing Requirement (FR) must not zeroes or 55; for Form 1065, 990C, 990T or 990PF, the FR must be zero or 5; for Form 990 the FR must not be 01 or 03 or 88. If the CLOSING CODE is 24-32 and the OIC-ACCEPTANCE-YR in the TIF 02 is significant (numeric and> zeroes) the transaction will not be generated. If the CLOSING CODE is 35, the MFT CD must be 35 or 65. 2) LIEN ULC: Must be present with a TC 582 or 583 when the FORM 2032 INDICATOR (Element 10) is not present and the terminal of input is a service center terminal. May be present with TC 460, but only if code is 20 or 98 (A/C International). The ULC must be a valid district office code for that service center. If the terminal of input is a district office, the ULC must not be present. 3) DLN 930 CD: May be present with TC 930. Valid values are 80 and 85. If 80, the account must be IMF. If 85, the MFT Code must be 02, 05, 30, 33 or 34. 4) TC550-DEFINER-CD: Must be present with TC 550 accounts. Values Meanings 01 Form 900 02 Assets in Custody of the Court 03 Bankruptcy (incorrect CSED computation) 04 Judgements 05 Taxpayer Assistance Order (TAO) 06 Military Deferment 07 Offer in Compromise (incorrect CSED computation) 08 Wrongful Seizures 09 Taxpayer Living Outside the U.S. 10 Other 13 2, 4–23 29–39 CROSS REFERENCE TIN: May be present with TC 582 or 583, invalid with all other transactions. The format is nnn-nn-nnnn. The Form 2032 Indicator must be present and must be 1. The MFT Code must be 02, 03, 05, 06, 13, 30 or 55. 14 2, 4–23 29–30 BUSINESS OPERATING DIVISION CODE: Must be present with TC 971, 971/151-CD of 050. Values Meanings WI Taxpayer Services Division TE Tax Exempt Division LM Large Business & International Division SB Small Business & Self-Employed Division 15 2, 4–23 32–34 BUSINESS OPERATING DIVISION CLIENT CODE: May be present with TC 971, 971/151-CD of 050. 16 2, 4–23 32–39 EXTENSION DATE: (MMDDYYYY) 1) EXTENSION DATE must be present if TC is 460, 468, 469, 550 or 560. For TC 460 approved IMF extensions, the date may not be lower than the RDD (Return Due Date) + 4 mos.; BMF, not lower than the RDD + 3 mos. The date may never exceed the RDD + 6 mos. except when 20 or 98 is input in the ULC. However, if the DLN-CD contains 000, 25, 47 or 17, signifying a denial, the date must not be lower than the RDD or higher than the RDD + 6 mos. TC 550 this date must not be before one month after the tax period ending date; for TC 560 not before three years. (This date check does not apply if MFT is 52 or if account is NMF). 2) PETITION DATE or DISCHARGE DATE must be present if TC is 520 or 521 and Closing Code is 60-67, 81, or 83-89 or TC is 521 and Bankruptcy Indicator is 999. Must not be greater than the current date. (This date is used to distinguish between pre-petition for which assessment is prohibited and post-petition periods which can legally be assessed). 3) The date must be present if TC is 480, 481, 482, 483, 780, 781, 782 or 783. 4) The date must be blank for all other transactions. 17 2, 4–23 32–39 EMPLOYEE-CODE: TC 930 must be present; TC 932 may be present. This field contains an Employee number less the first two digits (eight numerics); invalid if all zeroes. 18 2, 4–23 41–43 BANKRUPTCY-CODE, ULC, RESPONSIBILITY-UNIT-CODE, DLN-CODE, JURISDICTION-CODE, FORM-2032-INDICATOR, REFILE-LIEN-INDICATOR, APPEALS-OFFICE-CODE, SEQUENCE-NUMBER: 1) BANKRUPTCY-CODE (IMF and BMF only): TC 520 may or may not be present with Closing Codes 60-67, 81, 83-85 (may not be input on a service center terminal as field must be used for ULC). The values are as follows: a) PROCESSING TYPE: Values Meanings 1 Chapter 7 - Liquidation 2 Chapter 9 - Municipal Debt (BMF only) 3 Chapter 11 - Reorganization 4 Chapter 13 - Individual Debtor 5 Chapter 12 - Family Farmer 8 Other Insolvencies (Closing Code 81 only) b) CLAIM TYPE: Values Meanings 1 Secured 2 Unsecured Priority 3 General Unsecured 4 Administrative 5 Involuntary Gap Expense c) PAYMENT INDICATOR: Values Meanings 0 No installment privilege 1 Installment privilege TC 521 may or may not have a Bankruptcy-Code. If used all three digits must be present (input as 999 with no Closing Code). This will cause a reversal of all TC 520's with Closing Codes of 81, 83 or 85-89 for that module. 2) ULC: TC 520 must be present when entering at a service center terminal (except when closing code is 71 or 73). If present, the processing type will be input as a zero followed by a valid district office code from the service center of entry. This district office code will then replace the service center code in the file location of the DLN. 3) RESPONSIBILITY UNIT CODE: Valid only with TC 530 and must be present. The format bbn. Values Meanings 1 Field Office 2 Revenue Officer 3 Service Center 4 ACS 6 Exam 7 Appeals 8 PRP/Taxpayer Advocate 9 Other 4) DLN CODE: May or may not be present, depending on the transaction. a) TC 460 Must be present with MFT Codes 02, 05, 06, 30, 33, 34 or 74. May be present with other MFT Codes. The values are: MFT Code 30 (IMF) Values Meanings 10b Approved (100-169) 17b Disapproved (170-199) MFT Codes 02, 33 or 34 (BMF) Values Meanings 20b Approved (200-249) 25b Disapproved (250-299) MFT Codes 05 or 06 (BMF) Values Meanings 45b Approved (450-469) 47b Disapproved (470-499) All other MFT Codes valid with TC 460. Values Meanings 000 Disapproved b) TC 550 may or may not be present Values Meanings 99b Used to create 90-999 blocking series (BMF-IMF) c) TC 560 may or may not be present Values Meanings 70b Used to create 700 blocking series 99b Used to create 990-999 blocking series (IMF only) 5) JURISDICTION CODE: Valid only with TC 480 and must be present. Valid range is 1-9. The format is bbn. Values Meanings 1 Collection 2 Examination 3 Appeals 4 Criminal Investigation 5 EP/EO 8 Others 9 Service Centers 6) FORM 2032 INDICATOR: May be present with TC 582 or 583 with MFT Codes 02, 03, 05, 06, 13, 30, 52 or 55; invalid with all other MFT Codes. the format is bn. MFT Codes Values 02, 03, 05, 06, 13 1 30, 55 1, 2 52 1, 2, 4, 8 The REFILE LIEN INDICATOR must not be present. Also see CROSS REFERENCE TIN (Element 9) 7) REFILE LIEN INDICATOR: May be present with TC 582 or 583. The format is bbn. The value is 1, meaning the lien has been refiled. The FORM 2032 INDICATOR must not be present. Also see LIEN DO CODE (Element 8) 8) APPEALS OFFICE CODE: Must be present with TC 520, closing code 72 only. Must be numeric (may not be input on a service center terminal as field must be used for DO-CD.) 19 2, 4–23 41–44 SEQUENCE NUMBER: Must be present with a TC 930 (will accept 001-9999). May be present with a TC 932 (will accept 001-999). The field must be numeric. 20 2, 4–23 45 CSED-IND: (MFT 30 or 35 only) Must be present for TC 520 with Closing Codes 60-67, 76, 77, 81, 83-85 and for TC 550 and TC 480. Values Meanings P Primary SSN S Secondary SSN B Both Primary and Secondary 21 2, 4–23 47 POSTING DELAY CODE: Optional code representing number or cycles (1-6) to delay posting (for all transactions that post to Master File.) Must be entered (2-6) with TC 470, Closing Code 90, when module is in status 72. 22 2, 4–23 1 REPEAT INDICATOR: If present, must be R. This indicator will mean that the TIN, File Source and Name Control of the previous line will be used for the transaction. The MFT Code may or may not be input. If another MFT Code is desired, input another one or else the MFT Code from the previous line will be used. The Repeat Indicator is invalid on line 2.
Examples of Command Code FRM7A
Exhibit 2.4.19-9 Examples of Command Code FRM7A Input screen #1TC 480 There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image. Response screen #1TC 480 There is currently no description available for this image. For help with this image, please call the IRS.gov Helpdesk at 1-800-876-1715. Please click here for the text description of the image.
Table of Transactions and Valid Input Elements
Exhibit 2.4.19-10 Table of Transactions and Valid Input Elements Transaction Required Input Fields Optional Input Fields 122 REVERSAL DLN — 126 REVERSAL DLN — 130* DLN-CODE, XREF-TIN CLOSING CODE , XREF-NAME-CTRL 131* — 136* — LAST-RETURN-AMOUNT-CODE 137* — — 148* — TC-148 CODE 149* — TC-148 CODE XREF-PLAN 151 REVERSAL DLN (EPMF only), 971/151 CODE (EPMF only) XREF-TIN, XREF-TXP XREF-PLAN 420 DO CODE — 421 — — 460 EXTENSION DATE DLN-CODE, ULC, TC46X-GRP-CD 462 — TC46X-GRP-CD 468 EXTENSION DATE — 469 EXTENSION DATE — 470 — CLOSING CODE 471 — CLOSING CODE 472 — CLOSING CODE 474 — CYCLES 475 — — 480 JURISDICTION CODE, CSED-CODE, TRANS-DATE TC480-SC-CD 481 TRANS-DATE — 482 TRANS-DATE — 483 TRANS-DATE — 488 — — 489 — — 500 CLOSING CODE , TRANS-DATE CYCLES, CSED-CODE, CORRECTION-DATE CODE 502 — CSED CODE 510 — — 520 CLOSING CODE TRANS-DATE BANKRUPTCY CODE BL-LOC-CD, APPEALS-OFFICE CODE, CSED-CODE, ULC 521 TRANS-DATE BANKRUPTCY CODE, BL-LOC-CD, APPELLATE-OFFICE CODE, CSED-CODE, ULC BANKRUPTCY CODE, CLOSING CODE 522 — — 524 BANKRUPTCY CODE, CYCLES — 525 — — 528 — — 530 CLOSING CODE, RESPONSIBILITY UNIT CODE — 531 — — 532 — — 540 — — 542 — — 550 EXTENSION DATE, TC DLN CODE, CSED-CODE TC-550-DEFINER-CD 560 EXTENSION DATE DLN-CODE 570 — — 571 — — 572 — — 582 — FORM-032 INDICATOR, XREF-TIN, LIEN-DO CODE, REFILE-LIEN INDICATOR 583 TC583-DEFINER-CD FORM-2032 INDICATOR, XREF-TIN, LIEN-DO CODE, REFILE-LIEN INDICATOR 780 TRANS-DATE — 781 TRANS-DATE — 782 TRANS-DATE — 788 TRANS-DATE — 810 RESPONSIBILITY-UNIT CODE — 811 FREEZE-RELEASE AMT (FRM77) — 844 TRANS-DATE EXTENSION DATE, FREEZE-RELEASE AMT 845 — — 925 TC 925 PROCESS CODE — 930 EMPLOYEE CODE (not EPMF) DLN-CODE SEQUENCE NUMBER (not EPMF) 932 — EMPLOYEE CODE 960 CAF-CODE — 961 CAF-CODE — 971 TRANS-DATE, 971/151-CODE,(XREF-TIN, XREF-MFT, XREF-TXPD, FEMA-NUM, SECONDARY-DT, ABA-NUM, REVERSAL-DLN, depending on 971/151-CD) XREF-MFT, BOD-CLIENT-CD, XREF-TIN, FREEZE-RELEASE-AMT, MISC (depending on 971/151-CD) 972 TRANS-DATE, 971/151-CODE, (XREF-TIN), XREF-MFT, XREF-TXPD, FEMA-NUM, SECONDARY-DT, ABA-NUM, REVERSAL-DLN, MISC (depending on 971/151-CD) XREF-TIN, FREEZE-RELEASE-AMT, MISC (depending on 971/151-CD) NOTE: 1) Transactions which have an asterisk next to them are entity transactions. TC 470, 472 CLOSING-CODE 97, and TC 971, 972 971/151-CD of 050, 084-087, 334-338, 341-345, 349, 350-353, 360, 362-363 are treated as entity transactions. 2) TC 122 and 126 are nonpending transaction which are entities to the plan number. 3) POST-DELAY CODE will be optional input with all transactions that post to the master file. 4) TC 524, 525 and 528 do not post to the master file. 5) TC 583 does not pend to the TIF. 6) CSED-CD valid for MFT 30 or 35 only. NOTE: For Command Code FRM77, TRANS-DATE is an optional field for all transactions (except TC 520 with closing codes 60-67, 73, 76-77, 81, 83-85; TC 521 with closing codes 60-67, 73, 81, 83, 85-89 or with bankruptcy indicator 999; TC 844 when extension date and freeze release amount are input; TC 971, and TC 500 with closing codes 52-57). When not input or when using FRM7A, the current date is used, unless TRANS-DATE is required input field.
Source: official text